Ukwahlukanisa-Akhawunti

Imisebenzi noma iyiphi ezimali, kungakhathaliseki ukuthi inkampani noma inhlangano esebenza, ngempela elihlobene ne-akhawunti. Konke okwenziwe e kwamabhuku zenziwa nge kubo. Ukuze nje ukuchaza umuntu wamabhuku ezimali, ngokuvamile bathi lokhu Umgcinimabhuku. Futhi manje ake sibheke leli gama ngokucophelela: accountant - Lowo waziphatha nokugcina akhawunti. Lokho kusho ukuthi okushiwo umsebenzi wamabhuku ezimali - ukukhonza ethile akhawunti. Ama-Akhawunti e-Accounting kakhulu ngendlela imisebenzi emnothweni. Musa ulahleke kule isethi enkulu ngezigaba kuyasiza ukulinganisela akhawunti accounting.

Yini-ke ukusiza? I-akhawunti zihlukaniswe amaqembu ukwakha uhlelo lapho accountant kungaba lula ukusebenza. Nokho, lo msebenzi ngempela esibanzi, eyinkimbinkimbi futhi edidayo. Ngakho, uma sicabanga accounting njengoba isayensi, ukuze uhlukanise i-akhawunti babe ngosizo izindlela zesayensi. Uma uke wafunda ezimali, wazi ukuthi kukhona-balance sheet, yokusungula, zezimali, mali, kwezomnotho, impahla, zezimboni, zokwenziwa, sicubungule amanye ama-akhawunti yeqembu. Nokho, lokhu ngezigaba akhawunti kuyaqabukela uwasebenzise ekuphileni.

ezimali Ukuzijayeza ngokuvamile bakhetha ukusebenzisa ohlwini umsebenzi izikweletu akhiwa uhulumeni. Ukwahlukanisa akhawunti lolu hlobo uhlukanisa akhawunti kuncike Ububanzi bemisebenzi abakhonza kuwo. Njengoba isibonelo, ungaletha zonke imishwana ajwayelekile ukuthi womabili ama-akhawunti amagama: "Imali", "Inzuzo", "yi-Financial".

Futhi okwamanje uhlelo kunazo owaziwa yama-akhawunti (ezimali zakudala) lubahlukanise zaba ngamaqembu amathathu. Iqembu ngalinye kufaka akhawunti zizogcwaliswa imithetho efanayo ukulinganisa inani lokugcina. Uma lasebhange Imininingwane - kungcono ama-akhawunti asebenzayo, uma udumo - yokwenziwa uma elintantayo - yekwentiwa. ukwahlukana okunjalo lihlobene balance sheet - idokhumenti main, okuyinto kufanele njalo ngonyaka wenze noma yiziphi accountant. Yekwentiwa - amabili amakholomu iphepha (kungakho igama layo liyi-akhawunti). Ifa uyakucabangela impahla, izimpambosi - wemithombo yalolu impahla. Nge-akhawunti esebenzayo akuyona umsebenzi onzima, kodwa ngezinye izikhathi leyo yokwenziwa ezimali izikweletu kubangele ubunzima obuthile. Ukuze ugweme kubo, kubalulekile ukukhumbula ukuthi zonke imisebenzi nge-akhawunti yokwenziwa benziwe isithombe isibuko uma ziqhathaniswa asebenzayo. Ngakho, uma ukwanda akhawunti esebenzayo uboniswa lasebhange, khona-ke akhawunti yokwenziwa - credit. Ngenxa yalokho, ibhalansi (inani) ama-akhawunti yokwenziwa kufanele njalo ohlangothini kwesokudla i-akhawunti (credit).

Ngisho kulula ukuba udidekile ngokugcwalisa i-akhawunti asebenzayo-yekwentiwa. Lena akhawunti ashukumisayo ikakhulukazi, ibhalansi kwabo kungaba yini kuphela yokwenziwa noma asebenzayo. Kungase zishintsha njalo, noma ku yekwentiwa kanye asebenzayo ngesikhathi.

Ukwahlukanisa lokukhokhisa ezimali isilingo ibhalansi uhlobo wachaza ngokuningiliziwe kulesibonelo. Ake sithi unquma ukuthenga isiqandisi entsha. Njengoba kulotshwe ku-akhawunti? (Amagama akhawunti ukuthatha kusuka ekuphileni.) Yiziphi yakho imali, uyokhokha umdayisi - kuyinto ukusetshenziswa ngoba "isikhwama" akhawunti yekwentiwa ngesikhathi esifanayo eza isibalo "Ingungu yensimbi ekhaliswayo ngokushaywa". Uchithe imali, ziye zaba zincane, kodwa impahla yakho luyanda. Nokho, uma wenza efrijini sathatha loan ukuthenga ke akhawunti esebenzayo-yokwenziwa "Credit Card" kwakho kuyoba onecala wemali osikhokhele esitolo. Futhi uma uboleka imali umakhelwane ngenyanga edlule ngokuthenga yocingo, futhi uyobe ekwenze waba okwamanje wabuya ke ngesikhathi akhawunti esebenzayo-yokwenziwa "Credit Card" yakho has a ukulinganisela lasebhange (osikweleta ibhange) kanye loan ( kumelwe abe umakhelwane). Uma ngemuva kokuthenga efrijini ungase uphile kuze kube sekupheleni kwenyanga esele iholo, futhi ngaleyo ndlela futhi ukubekela eceleni, ekupheleni kwenyanga akhawunti esebenzayo-yokwenziwa "Ukulondoloza" wakho abe imali esele eyisikweletu (inzuzo), futhi uma imali ungazange ube ngokwanele futhi kwadingeka sizivumelanise ayilibalanga imali bese usisebenzisa on ukudla, i-akhawunti "ukonga" efanayo ekupheleni kwenyanga kuyodingeka ukulinganisela lasebhange (ukulahlekelwa). Lesi simo zingashintsha ngenyanga ezayo.