Izimiso Accounting

Ngaphansi kwezimo zamanje ezimali inhlangano isebenzisa izimiso ezimali ukuthi zisetshenziswa umkhuba ngamazwe. Zonke lezi zimiso zisetshenziselwa uxazulule izinkinga esiwusizo sokuba nezinto eziqondile ukuphathwa yesimanje. Bangakwazi ngamaqembu amabili.

Iqembu lokuqala eziyisisekelo zokubala izimiso, edinga izimo ezithile futhi engashintshi. Ziyakwazi ngokuthi ezizathwini:

• Umgomo we impahla atihambi todvwa.

On the balance sheet is kunakwe kuphela indawo yalo lapho yehlukile impahla izinhlangano zabasebenzi kanye nezinye amabhizinisi.

• Ukuya ukukhathazeka.

Lithi inkampani uzoqhubeka kwezamabhizinisi, okuyinto ebaluleke for ababolekisi ngubani zingaba quiet ukwaneliseka ngokwazi ukuthi izikweletu esikhathini esizayo. Njengoba inkampani Akahlosile ekunciphiseni noma ekuqedeni imisebenzi yabo.

• Okuqukethwe ubusa ngaphezu fomu. Imininingwane ibaluleke kakhulu mayelana ibhizinisi kusukela iphuzu kwezomnotho umbono.
• Ukungaguquguquki.

Izinsalela akhawunti zokwenziwa kohlaziyo ngosuku lokuqala lwenyanga ayafana yini.

Iqembu lesibili eziyisisekelo zokubala izimiso, ababiziweyo izidingo:

• Umgomo we ukuphelela, umnqopho

Lapho zonke izenzo zebhizinisi kuyobonakala kwamabhuku kuzo zonke izigaba futhi baqinisekisa imibhalo eyinhloko.

• Umgomo we nobuhlakani.

Ngo okuyinto kakhudlwana izindleko, ukulahlekelwa kanye nezikweletu, imali kanye nempahla kuka, ungavumeli izibalo yokugcizelela amafa futhi ingenisa malini, understate izindleko kanye nemisebenzi nezibopho kanye ungavumeli ukudalwa izinqolobane kufihlwe.

• ukulandelana isimiso.

Uma lokhu sisetshenziswa njalo inqubomgomo ezimali ye inkampani kusukela esikhathini esisodwa yokubika komunye, okuyinto wenza sikwazi ukuthola imibiko efanayo.

Ngezinye izikhathi izimiso ezimali abonisa ngokucacile ukuthi njalo kunesidingo ukuvumelana nezimo acabangele eyanikezwa umnyango ezimali. Ngokwesibonelo, isimiso ukuhambisana kolwazi, kwandisa linokwethenjelwa nobuqiniso uma ukubambezeleka, nakuba iyilokho okungalungile kuleli cala. Ekuphetheni izivumelwano kanye izivumelwano kubalulekile ukuthi idatha kulindeleke futhi izibalo inzuzo kuka ukuhlinzeka yonke idatha ezimali aphethwe esikhathini, kodwa ngemuva kokulibaziseka eside.

• accrual.

Lapho ebhizinisini iphathelene sekubika lapho livela khona, ngaphandle kokubheka inkokhelo noma kokuthola imali kulo msebenzi. Ngokwesibonelo, imali saziwa esikhathini lapho supply kwezimpahla, kunokuba uma inkokhelo yenziwa. Qondisa lapha, futhi isimiso izincwadi, lapho izimali ezihlobene izindleko esikhathini lapho lapho yamukelwa ngesisekelo lezi zindleko. Kodwa iholo kanye nezindleko lezinkathi ahlukene zaba ngokwehlukile.

• Umgomo we kabili entry

Zonke izenzo zebhizinisi alotshwe kwamabhuku isimiso kabili entry, okungukuthi, debit nama-credit akhawunti elotshiwe esilinganayo.

• Isimiso PERIODICITY.

Qiniseka ukuthi i-balance sheet kanye nemiphumela yezimali i sekubika: ngenyanga, ikota noma unyaka.

Cishe zonke izinhlangano kuleli zwe asetshenziswa umkhuba yazo yansuku zonke, kungakhathaliseki elandelayo yabo ezimali izimiso yomsebenzi:

1. Isimiso sokukala imali, lapho yokukala thatha lwemali yezwe labo.
2. Isimiso kuyimfihlo ngaphansi lapho ukuvezwa izimfihlo zokuhweba inkampani enikeziwe impahla kanye necala lobugebengu.
3. Izimiso ukucaciseleka nokuhlobana kufanele usize abasebenzisi emsebenzini wabo lapho senza izinqumo.
4. Isimiso yokuba neqiniso futhi ukungakhethi ukunikeza isithombe wangempela isimo sezimali inhlangano.

Zonke lezi izimiso of ezimali, kokubili izinhlangano ngokomzimba futhi zomthetho itshe esivivaneni inzuzo futhi awaphikisani umthetho wezwe.