Akhawunti obusebenzayo ezimali

Ukusebenza kwanoma iyiphi into ibhizinisi akunakwenzeka ngaphandle ukusetshenziswa akhawunti. Ngokuhamba imisebenzi yayo ezomnotho kanye zezimali e ibhizinisi noma inhlangano kukhona kudingeka silondoloze isimo samanje ngenxa yazo zonke impahla (amafa) i ibhizinisi, futhi zonke imithombo lasungulwa, ukuqopha ukunyakaza kwabo, kanye ngokucabangela ezinye izenzo zebhizinisi. Indlela engcono kakhulu salokhu iwukuhlale kwamabhuku. Benza izinto zibe lula esengeziwe ezimali kwansuku ngaphandle jikelele ukulingana inkampani noma ezinye izitatimende zezimali. I-akhawunti akheke kahle elula. I-Akhawunti inezigaba ezintathu eziyinhloko:

igama 1.-Akhawunti kanye nenombolo.

2. I-Debit ohlangothini (debit).

3. Umthombo: party (credit).

Iyini i-akhawunti esebenzayo futhi yini inhlangano yabo zezimali? I kwezimali, esetshenziswe kuma-akhawunti anjalo: asebenzayo futhi yekwentiwa, yekwentiwa. Cishe wonke ama-akhawunti asebenzayo, kanye ezilinganisweni yokwenziwa sibe nepheya elilodwa:

- asebenzayo - debit;

- yokwenziwa - credit.

akhawunti Okwesithathu benomthwalo debit nama-credit ezilinganisweni. Amarekhodi ezimali ku-akhawunti asebenzayo zihlanganisa ulwazi impahla yenkampani. Ngesikhathi ulwazi olufanayo yokwenziwa irekhodwe ku zonke izikweletu ibhizinisi (izindlela kumiswa impahla).

Ngalokho kungani ukuba ne-akhawunti esebenzayo? Ngosizo lwabo, inkampani igcina amarekhodi azo zonke izimpahla imali kanye nezinguquko zawo. Ezilinganisweni (ezilinganisweni) of them cishe njalo kuboniswe balance sheet. Esikhathini asebenzayo akhawunti ibhalansi (kokuqala, okokugcina) okulotshwe lasebhange yakhe. Zonke izenzo zebhizinisi, okuholela ekwandeni amafa inkampani alotshwe debit futhi ukunciphisa zabo - loan. ibhalansi Ukuvala iyiphi esebenzayo esele ukuvulwa akhawunti kunqunywa efingqa zonke lasebhange nokuvukela nokunciphisa yi by inani lesikweletu inzuzo. Ngoba lezi akhawunti ibonisa ulwazi mayelana nempahla ibhizinisi, ukulinganisela kwaso sokugcina cishe ungalokothi credit.

Active ezimali akhawunti:

- "Fixed Amafa".

- "Iphele izimpahla".

- "Izinto".

- "I-akhawunti yamanje".

- "Cash".

- "Thenga ama-akhawunti Iyatholakala."

Izindaba ezinjalo yokwenziwa:

- "inhlokodolobha ogunyaziwe".

- "uxhaso Ibhajethi."

- "Capital inqolobane".

- "kwaBantu nabasebenzi."

- "Bank Loans".

- "Thenga ama-akhawunti akhokhwayo".

Lapho amarekhodi ezimali akhawunti esebenzayo-yokwenziwa ibonisa kokubili impahla kanye imithombo yayo. Lawa ma-akhawunti enzelwe ngokuyinhloko ukwenza izinkokhelo abakweletwayo ehlukahlukene abakweletayo. Isimo yalezi nemizana kuthinta kanjani ukulinganisela kuyoba ku-akhawunti. Ngokwesibonelo, uma ibhizinisi kumele Abanye (abanamacala), ibhalansi ye-akhawunti esinjalo debit nama-credit kuyobonakala inkampani. Uma inkampani unesinye (umbolekisi), kanye nokulinganisela kuyinto esele eyisikweletu namazwi aqoshiwe eyayiphathelene nezikweletu ohlangothini we-balance sheet. Ngezinye izikhathi kuvela izimo ezinjalo lapho ibhizinisi kokubili okweletayo kanye ayemkweleta ngesikhathi esifanayo ke ukulinganisela kwaso kungaba kokubili debit nama-credit, kanye nerekhodi lakho futhi kubonakale kwempahla kanye nezikweletu ohlangothini. Le ndlela kwamabhuku libizwa zenzeka. Ukuze kube lula, abanye ezimali accountant ukwenza kube eligoqiwe (bhala umehluko phakathi ukulinganisela debit noma i-credit).

Ukuze ama-akhawunti asebenzayo-yokwenziwa zihlanganisa:

- "Inzuzo nekulahlekelwa".

- "kwaBantu nge abanamacala nabantu abakweletwayo."

Amanye ama-akhawunti ngokwesiko ephilayo ngezinye izikhathi yekwentiwa empeleni yayo kwezomnotho. Ngokwesibonelo, lapho ibhizinisi silungiselela nomugqa wekhredithi (overdraft), i-akhawunti yefa "akhawunti Settlement" uzokuba asebenzayo-yokwenziwa, ngoba inkampani akasebenzisi izimali siqu futhi ukuboleka. Kulokhu, kungase ube nebhalansi credit.