Irejista isaphulelo

Accounting amarejista babala izinhlobo noma amathebula ifomu ethize ukwenzela ukubuthelela ukurekhoda idatha balandise ukutholakala kwezimali futhi kwenziwe imisebenzi nabo. Akhiwa ngokuhambisana nezimiso zokubala kubonise ulwazi idatha iqembu elise ubunikazi impahla yebhizinisi kanye nemithombo lasungulwa. Izinkampani abakhokha intela engenayo Kufanele futhi siqhubeke intela amarejista.

Idatha kusukela le mibhalo ziyadingeka ukuze bathole ulwazi ekuqhubeni umsebenzi wayo ibhizinisi. It nerejista ukuhlinzeka lo msebenzi kahle, ngoba lonke ulwazi i imvelo kwezomnotho zihlelwe by okuqukethwe.

Amarekhodi ezimali zihlukaniswa ngezindlela eziningi.

Ngokubukeka ku share amarejista amakhadi (ezimali izinhlelo, yokusungula), izincwadi (primary, imali), amashidi (ukuqopha izimali ukwehla), ikhompuyutha kanye nabezindaba digital (amadiski, diskettes).

Amakhadi - akha, zihlukaniswe amakholomu; adingekayo ukuze kudalwe izulu Ekhabetheni ifayela. Benza izinto zibe lula amaqembu kokuqinisekisa. Kukhona akhawunti evulekile (isibonelo, Receivables), mnogografnye (isibonelo, izindleko zokukhiqiza), ezikhona (kwempahla fixed), ku-irejista accrual (ingcebo), ukulawula yokusungula.

Izitatimende (noma amashidi okuxekethile) zisetshenziselwa akhawunti zonke izinhlobo amarekhodi, zingabantu ngesisekelo ezimali zesimanje.

Lezi zincwadi - olunezinombolo futhi lizwakalise odnoformatnye amashidi esisayinwe accountant abakhulu. Sinenkosi isakhiwo esifanele (debit / credit).

Ngokusho ivolumu kukhona kohlaziyo, lapho amarekhodi ayagcinwa kwi-akhawunti, kanye nencazelo emfushane yalokho imisebenzi okuqukethwe (ukuphathwa kwempahla, amakhadi, amashidi, izincwadi); zokwenziwa, lapho amarekhodi agcinwa Ngokwamanani emali, 'ngaphandle kokuchaza umbhalo (ileja jikelele); kuhlangene.

Ngokwakha phezu share okubhalwe kuwo izinhlu ezihambisanayo (ngezindleko imibiko), ukulandelana amagrafu (ibhalansi uhlu, amajenali-oda), kuhlanganiswe (izincwadi ezigunyaza, omagazini).

Ukuze kwemibhalo zokuqopha kukhona isandla (amakhadi) futhi umshini (computer).

Ngu ubunjalo Amaleja ukuqoshwa ukukhulula iBhayibheli ngohlelo lokulandelana kwezenzakalo (fixed ukusebenza isikhathi ukuthunywa kwabo, ngaphandle behlukanisa akhawunti), ehlelekile (Oseqenjini ngokuvumelana nesimiso ezithile, zibonisa isimo eyohlobo yokusebenza: ileja jikelele, isitatimende se akhawunti esitokweni ibhalansi) futhi kuhlanganiswe (omagazini-ezigunyaza) .

Ngokusho isakhiwo kukhona sohlangothi olulodwa, zamazwe amabili, mnogografnymi, chess kanye komugqa. I sohlangothi olulodwa amagrafu elihlangene debit nama-credit okufakiwe (Inkomba amakhadi). Bilateral efakwe unamakhasi ezimbili (kwesokunxele - debit, kwesokudla - credit), basuke esetshenziselwa accounting ezincwadini. Mnogografnye nerejista ezidingekile zibona kungenzeka izinkomba ezengeziwe lapho zaphathwa akhawunti kohlaziyo (ngesikhathi ibhizinisi iyonke, amayunithi, njll). Chess - zibonisa i-akhawunti lokukhokha, credit - nezinye (namajenali, ileja jikelele). Ukuthuthukiswa - ukukhombisa ngamunye akhawunti kohlaziyo emgqeni efanayo.

Gcina ezimali amarejista kufanele zibukeke, ngaphandle izilungiso kanye erasures. Okufakiwe wenza kubo, kufanele rechecked ngokuqhathanisa idatha kohlaziyo and zokwenziwa amarekhodi ezimali njengoba izitatimende uzilungiselele kubo.

Ukuqinisekisa idatha kungaba kwenziwe noma eqhubekayo izibonelo zalokho indlela. Zonke amaphutha ezikhonjwe kufanele ukulungiswa ngaphambi kwenta tinhlaka izitatimende zezimali sokugcina. amaphutha Kutholwe angase ukulungiswa ngezindlela ezinjalo: yekuhlungwa ukuqoshwa eyengeziwe futhi izinombolo engemihle. Ukulungisa kungenziwa semiphumela ukubala, futhi ngemva kwaso, njalo wenza ngendlela ekhethekile okubhekiselwa ngayo kokufaka idatha ku ileja jikelele.