Ingxelo ikomkhulu eligunyazisiweyo

Le Ubuncinane ogunyaziswe kwemali emiselwe ngumthetho yaye eyona mali yayo esisigxina yaye ichazwe Charter of the Company. Akukho wabaseki ayikwazi ngaphandle kokutshintsha kuxwebhu ukutshintsha inkangeleko, ixabiso lwepropati, abuthe isabelo sawo. Kodwa banalo ukukwazi ukwenza igalelo eyongezelelweyo kuphuhliso nkampani.

Accounting for capital share i siqinisekisa usisiqinisekiso ubukho kanye lweshishini. Oku kubalulekile ukuba nababolekisi, ukwenza utyalo-mali kunye namaqabane inxaxheba kwimisebenzi ngokubambisana.

Onke amashishini, evela kwimisebenzi yabo, ukugcina iirekhodi eyinkunzi agunyazisiweyo nemizi kunye zabelo.

Of ubukhulu kunye nokusetyenziswa ngempumelelo kuxhomekeke ngqo kwi iindleko zokuvelisa, inzuzo kunye ndifuna inkampani, kwaye okona kubaluleke kakhulu, ukuzinza kwalo zemali.

Ikomkhulu eligunyazisiweyo singenziwa:

• imali;
• asethi ezisisigxina;
• asethi ezingaphathekiyo (oku kungenzeka amalungelo awodwa omenzi wechiza, iilayisenisi);
• amalungelo impahla, kunye novavanyo ngokwemimiselo yezemali (izakhiwo, umhlaba);
• izibambiso.

Ukuba igalelo elinye abakhandi ngaphezu amaxesha 200 wemivuzo, kuliwa uviwo elizimeleyo wepropati kwiCEMIS. Kuzo zonke ezinye iimeko, ukuvavanywa igalelo eyenziwe ngesivumelwano zemali mutual.

Accounting ukuze ukubunjwa eyinkunzi eligunyazisiweyo

Kuxhomekeka kuhlobo bobunini eyinkunzi lweshishini egunyazisiweyo lwale iimpawu ukubunjwa kwaye yahlulwe:

1. fund ngokusemthethweni iintlangano kamasipala ukuba efunyenwe iiasethi karhulumente kunye nemali.
2. fund Mutual zenziwe iminikelo kumalungu op abasebenza kunye.
3. Share capital iqulathe igalelo loomahlulelane zokuxhasa uqoqosho. Ngaphandle kwabo kukwakho bezimali abaye izibophelelo ngokwendlela iminikelo yabo.

Xa ukuyilwa eyinkunzi eligunyazisiweyo kubabela ezinye izigaba zawo;

- umemezele ebhaliswe kumaxwebhu abakhoyo.

- Ukubhalisela, okuhambelana ixabiso lezabelo ezinokuthi alunakuqinisekiswa ukuba ukuthenga ukubhalisa.

- ehlawulelwayo, eliquka iminikelo ezifunyenweyo wathengisa ezoshishino.

- sirhoxisiwe. Oku akhiwa isixa lezabelo athengwa zabelo yinkampani ngokwayo.

Kuba ukubhaliswa nkampani kufuneka benze 1/2 elikomkhulu ogunyazisiweyo, nto leyo namatyala akhawunti kwaye afumane isatifikethi efanelekileyo. Ingabinani accounting emva kokuba iirekhodi zobhaliso nophuculo ogunyazisiweyo zimi ngolu hlobo lulandelayo:

D 75 K 80 - ikomkhulu eligunyazisiweyo usenziwa.

D 50 K 75 imali yemali eyenziwe umsunguli.

D 20 K 75 - iinkonzo intlawulo okanye imisebenzi.

A 58 UKUYA 75 - intlawulo izibambiso.

A 51 UKUYA 75 - wenza imali kwi-akhawunti.

D 10 75 - Imali izinto.

A 41 UKUYA 75 - isavenge yorhwebo.

A 08 UKUYA 75 - intlawulo asethi ezisisigxina.

A 04 UKUYA 75 - intlawulo-asethi ezingaphathekiyo.

Ukuba utshintsha akhokele kumaxwebhu kuMgaqo-mboleko ukuya 80, yaye debit D 75 kwicala yokwandisa akhawunti ogunyazisiweyo eyinkunzi.

Imithombo ukunyuka kungaba:

• Iindlela of capital bucala efunekayo ukukhusela ilahleko D 82 eyinkunzi olongezelelweyo ukuba kwabunjwa vandlakanyo lutsha okanye ukukhutshwa.

D 83

• njengengeniso egcinelwe ukusuka kwiminyaka edlulileyo D 84.
• Ukuba ukwandisa ixabiso eliyimali kwizabelo (xa entsha).

D 50

· Xa capital charter i lifinyele, emva kokuba utshintsho olufanelekileyo imimiselo kwi kwiingxelo ubhale debit D 80, kwaye imali-mboleko ye-75 (81). Oku kwenzeka xa imveliso omnye wabaseki mbutho. Wayebamangalela ngenxa yenzuzo D 84 K 75 yaye wakhupha imali D 75 K 50 (51).

· Ukuba ukunciphisa ixabiso eliphambili ezabelo kwi-50 okanye 81 ukuba inxalenye owawakhululayo; ingqukuva eligunyazisiweyo sinciphile kwaye libonakala ngokuba debit.

Net assets ixabiso capital share bangenza igqithe ixabiso ekupheleni konyaka, nayo leyo ekhokelela zokunciphisa yayo (K 84).

Accountant kufuneka ukwazi njani ukuba ukuyilwa kunye nobhaliso capital sabelana, imali yayo ubuncinane, ixesha isicelo, imithetho yolawulo esekwe yi izenzo zomthetho iimeko phantsi kwayo apho kubakho utshintsho ngendlela ukwanda okanye ukuhla.