Imimiselo Accounting

Phantsi kweemeko zangoku iziko ingxelo usebenzisa imigaqo accounting ukuba zisetyenziswe kule nkqubo yamazwe ngamazwe. Zonke ezi migaqo zisetyenziswa ukusombulula iingxaki ezibonakalayo yolawulo yale mihla. Baya lungahlulwa-hlulwa ibe ngamaqela amabini.

Iqela lokuqala yi-siseko basic accounting, efuna iimeko ezithile yaye musa ukutshintsha. Zezi ebizwa okucingelwayo:

• Umgaqo yodwa propati.

Kwi lomncono kuthathelwa ingqalelo kuphela indawo yalo leyo wahlukile Impahla imibutho yabasebenzi kunye namanye amashishini.

• Uyahamba inkxalabo.

Ithi le nkampani iza kuqhubeka kwezoshishino, nto leyo ibaluleke kakhulu nababolekisi ngubani na ukupheza ngenxa ngokwanelisa amatyala kwixesha elizayo. Ekubeni inkampani akanazinjongo ukunciphisa okanye ukuphelisa imisebenzi yabo.

• Contents ufakwa ifomu. inkcazelo ebalulekileyo kakhulu malunga intengiselwano ishishini ukusuka kwindawo kwezoqoqosho ngayo.
• Nokuvumelana.

Iintsalela akhawunti zokwenziwa nabaqiqayo ngosuku lokuqala enyangeni leyo zifana ncam.

Iqela lesibini yi-siseko basic accounting, nibizwayo iimfuno:

• Umgaqo ukuphelela, ukungathathi icala

Xa zonke iintengiselwano ishishini ziya kuboniswa kwiingxelo zemali kwi zonke izigaba yaye yaqinisekiswa amaxwebhu eziziiprayimari.

• Umgaqo nobuqili.

Apho ingqalelo iindleko, iilahleko kunye namatyala, ingeniso kunye nee-asethi kunokuba, musa ukuvumela Ukubala ayikhulise asethi kunye nengeniso, understate iindleko kunye nezibophelelo kwaye musa ukuvumela nokudalwa loovimba efihliweyo.

• ulandelelwano siseko.

Xa oku kwenziwa ngendlela efanayo -nkqubo yobalo yenkampani ukusuka kwixesha elithile ingxelo ukuya kwenye, nto leyo eyenza kube lula ukufumana iingxelo ezinokuthelekiswa.

Ngamanye amaxesha imithetho accounting kubonisa ngokucacileyo ukuba kusoloko kuyimfuneko ukuba bhetyebhetye yaye athathele ingqalelo kwedatha enikiweyo lisebe accounting. Umzekelo, umgaqo zexesha lolwazi, kwandisa ukuthembeka kunye nokunyaniseka xa ukulibaziseka, nangona wenza nje ezingafanelekanga kule meko. Ekupheleni izivumelwano kunye nezivumelwano kubaluleke kakhulu kwi data ekulindeleke kunye izibalo yenzuzo ngaphezu yokubonelela zonke data kwengxelo kuqhutyelwa xesha, kodwa emva kolibaziseko elide.

• emtshatweni.

Xa umsebenzi ishishini inxulumene lokunika ingxelo apho livela khona, nokuba intlawulo okanye ekufunyanweni kwemali kulo msebenzi. Umzekelo, ingeniso iyabhalwa kwithuba apho kubonelelo kwempahla, kunokuba xa intlawulo yenziwe. Guide apha, yaye lo mgaqo imbalelwano, apho ngongeniselo zinxulumene iindleko kwithuba apho ezifunyenwe ngenxa yezi ndleko. Kodwa ingeniso kunye nenkcitho lwamathuba ezahlukeneyo zichazwe ngokwahlukeneyo.

• Umgaqo kabini-entry

Zonke izivumelwano ezibhalwe kwiirekhodi zemali ngomhla kumgaqo kabini-entry, oko kukuthi, i-debit kunye credit akhawunti kubhalwe inani elifanayo.

• isimiso periodicity.

Qinisekisa ukuba balance sheet kunye neziphumo zemali ngexesha lokunika ingxelo: ngenyanga, ngekota okanye ngonyaka.

Phantse yonke imibutho kweli lizwe ezisetyenziswa xa kusenziwa yabo yemihla ngemihla, ngaphandle migaqo zabo ilandelayo accounting lomsebenzi:

1. Umgaqo yokulinganisa imali, xa iyunithi yokulinganisa uthathe imali yelizwe labo.
2. Oko kungafuneki kuthiwe pahaha phantsi apho ukubhengezwa inkampani amahlebo orhwebo olunikiweyo eziphathekayo kunye nobutyala.
3. Imigaqo ukucaciselwa kunye lokufaneleka kufuneka kunceda abasebenzisi kumsebenzi wabo xa besenza izigqibo.
4. Umgaqo ngenyaniso nokungakhethi unika umfanekiso wenene yemeko yemali mbutho.

Zonke ezi imigaqo accounting, zombini amaqumrhu ngokwasemzimbeni esemthethweni igalelo ingeniso kwaye ukuziphikisa imithetho yelizwe.