Ukwahlukanisa akhawunti

Imisebenzi ye nayiphi na zincwadi, kungakhathaliseki ukuba inkampani okanye umbutho osebenza, ezinxulumene mfuneko le akhawunti. Yonke imicimbi engekenziwa kwiirekhodi zemali zenziwa nge ngabo. Ukuze nje achaze nomntu ezimali, badla bathi oku njengomgcini. Kwaye ngoku makhe sijonge eli gama ngenyameko: zincwadi - lowo wenza ekulondolozeni akhawunti. Oku kulandela ukuba kakuhle umsebenzi zimali - ukuze nikhonze ethile akhawunti. Akhawunti kwi accounting kangangoko imisebenzi kwezoqoqosho. Musa ufumane sokulahla kule iseti enkulu yokuhlelwa kunceda ukuze kulungiswe iingxelo of accounting.

Ntoni ukunceda? Le akhawunti bohlulwa babe ngamaqela ukudala inkqubo ngawo mali kuya kuba lula ukusebenza. Noko ke, lo msebenzi kakhulu ebanzi, entsonkothileyo antsonkothileyo. Ngoko, xa siqwalasela accounting njengoko isayensi, ukuba Cazulula akhawunti ngoncedo ngeendlela zobunzululwazi. Ukuba sele ukhe wafunda accounting, mhlawumbi uyazi ukuba kukho lomncono, uluhlu, zemali, yebhajethi, ezoqoqosho, ipropati, mveliso, zokwenziwa, zohlalutyo kunye nezinye akhawunti iqela. Nangona kunjalo, olu lucalulo akhawunti lunqabe isicelo ebomini.

ezimali abasenkonzweni kudla ukhetha ukusebenzisa kuluhlu umsebenzi eyilwayo eyenziwe ngurhulumente. Ukwahlukanisa akhawunti olu hlobo yahlula akhawunti ngokuxhomekeke ububanzi bemisebenzi bekhonza. Ngokomzekelo, uyakwazi wazise bonke mabinzana eziqhelekileyo zombini akhawunti amagama: "Cash", "Inzuzo", "japan Financial".

Ukanti inkqubo kakhulu ezaziwayo-kakuhle ezingenamandla ze akhawunti (accounting sakudala) wahlula ngokwamaqela amathathu. Iqela ngalinye kuquka akhawunti bazaliswe yimithetho efanayo uthelekelelo mali lokugqibela. Ukuba debit iyonke - oko akhawunti esebenzayo, ukuba ngetyala - kwisixando xa edada - iyasebenza kwisixando sokwenziwa. into enjalo ukwahlulwa enxulumene lomncono - uxwebhu oluphambili, kufuneka qho ngonyaka enze naluphi accountant. Ezisebenzayo kunye eyimpumelelo - enezintlu ezimbini zephepha (kungoko igama akhawunti). Asset ithatha ingqalelo impahla, eyimpumelelo - nemithombo yalo propati. Nge i akhawunti esebenzayo ayikho umsebenzi onzima, kodwa iindleko ingxelo kwisixando maxa wambi kunokubangela iingxaki ezithile. Siyiphephe, kubalulekile ukukhumbula ukuba yonke imisebenzi kunye akhawunti isixando benziwe umfanekiso esipilini xa kuthelekiswa esebenzayo. Ngoko ke, ukuba ukwanda kwi akhawunti esebenzayo uboniswa debit, ngoko akhawunti passive - credit. Ngenxa yoko, intsalela (iyonke imali) for akhawunti nje kufuneka kusoloko kwicala lasekunene-akhawunti (credit).

Nokuba lula ukuba bexakaniseka ngokuzalisa i-akhawunti esebenzayo-kwisixando sokwenziwa. Le akhawunti ingakumbi onamandla, balance yabo ibe nje kuphela nje okanye esebenzayo. Loo nto ingatshintsha ngamathuba athile, okanye kuba kwisixando kunye esebenzayo ngexesha.

Classification yenethiwekhi accounting for uhlobo trial balance ichazwe ngokwenkcukacha umzekelo. Masithi isigqibo ukuthenga ifriji entsha. Njengoko kubhalwe kwi akhawunti? (Amagama-akhawunti uthathe ebomini.) Ngawaphi yakho yemali, uya kuhlawula umthengisi - na ukusetyenziswa for "isipaji" akhawunti esebenzayo neyokwenziwa ngexesha elifanayo ukuza ubala "Appliances Ekhaya". Veki uchithe imali, baye encinane, kodwa impahla yenu inyuswe. Noko ke, ukuba ikwi efrijini saba mboleko yokuthenga, ngoko akhawunti "Card Credit" esebenzayo yakho-kwisixando iya kuba ityala imali ihlawulwe evenkileni. Ukuba uthe wababoleka imali ummelwane kwinyanga ephelileyo ngokuthenga yefowuni, yaye uya abangakhange babuya, ngoko mzuzu lwe-akhawunti "Card Credit" esebenzayo yakho-zava uba imali eseleyo kwi-debit (kumatyala kwi-akhawunti yebhanki) kunye mboleko ( kufuneka ube ngummelwane). Ukuba emva ukuthenga efrijini nihlale kude kube sekupheleni enyangeni leyo, ngenxa okuseleyo imivuzo, yaye ngaloo ndlela ukubekela bucala, ekupheleni kwenyanga akhawunti esebenzayo-zava bakho "Savings 'kuya kuba ibhalansi (ingeniso), kwaye xa imali awuzange ube ngokwaneleyo kwaye kwafuneka ukuba senziwa imali kwaye bachitha ngawo ukutya, i akhawunti "imali" efanayo ekupheleni kwenyanga kuya kuba ulungelelwano debit (ilahleko). Le meko zingatshintsha kwinyanga ezayo.