Uyini ugunyaza yesikhumbuzo. ABC accounting

Ngo ezimali, zikhona eziningana ezahlukene ezimali izinhlelo, enye yazo - isikhumbuzo UWarrant. Kuvele ekuqa- 1920-30 njengoba ifomu ebuyekeziwe entsha Italian accounting system. Ngokushesha, indlela entsha ezimali ekuqaleni emhlabeni ukusebenza, ikakhulukazi ngesikhathi seMpi yoMhlaba yesiBili futhi ngemva kwempi. Nakuba afanelekayo akwanele, sasifuna ukuletha ukusebenza njengoba ezimali izisebenzi eziningi ezingenamakhono.

Ukuba lula isihlobo ukwakhiwa entsha accounting system kulesi simo nomthelela ukuthunyelwa kwayo abantu abaningi. Zonke eziningi Amaleja kwathathelwa indawo olulodwa - ileja jikelele, wavula nyangazonke. Ngesisekelo isikhumbuzo uhlelo ugunyaza ezimali kukhona oda isikhumbuzo, noma ngocingo, esihlelwe ngomumo eceleni ngayinye ukuthenga kwemali.

ukuze Memorial - idokhumenti equkethe yokubhalisa ezimali kwanoma iyiphi ibhizinisi ne kukhombisa lemali kuthengiselana ku-akhawunti. Ihlanganiswe yesikhumbuzo ezigunyaza ngoba yonke imisebenzi ngesikhathi sombiko. Khona-ke oda ngalinye yesikhumbuzo wenziwa e izinhlu zokubheka okukhona nokungekho ezimbili (debit nama-credit) endabeni abafanele.

Isibonelo. Inhlangano lithole imali ebhange. Lo msebenzi wenziwa ngo-wiring (isikhumbuzo oda № 1). It wathola kubonakala akhawunti debit 50 kanye nama-credit akhawunti 51.

Kususelwa uhlu leligcwalisiwe ke ungenisa ibhalansi ezijikelezayo.

Icacisa ibhalansi (ibhalansi) ku-akhawunti ngayinye ekuqaleni sekubika, ke eqoshiwe inzuzo ku-akhawunti ye-yokubika esikhathini samanje, othathwe tinhla tekutikhumbuta. Khona-ke ibhalansi yokugcina kanye okukhipha wenziwa ifomu esinqunyiwe ngesimo ibhalansi.

Imiphumela ukulwelwa yama-akhawunti zokwenziwa (debit nama-credit) futhi umphumela linemibhikisho ukubhalisa umagazini kufanele uhambisane. Kungenjalo, ukuthumela izikweletu amaphutha. Esikhathini ileja jikelele ezilinganisweni ababoniswa, inzuzo kuphela akhawunti zokwenziwa.

ukuze Memorial is ihlanganiswe ngesisekelo futhi usebenzisa imibhalo eyinhloko accounting, okumele ngempela bufakwe nalokho. Endabeni inqwaba eyohlobo imibhalo eyinhloko zikhishwa ohlwini ezuziwe, imiphumela okuyinto yakha isendlalelo sokobana ezilandelwayo kuthengiselana efanele.

ugunyaza ngamunye yesikhumbuzo linenani unomphela, ukuze inyanga ngayinye yenziwe kuphela ukuze omunye ngamunye ukuthengiselana iqembu elilodwa uhlobo (isib, imali, kwabasebenzi nokunye. D.). On ukuthengiselana ngabanye, ungagqokile bemvelo letindzala, kanye stornirovochnym ihlanganiswe oda olunezinombolo ngu eceleni inyanga ngayinye.

ugunyaza Memorial, ifomu equkethe imininingwane edingekayo (inombolo, igama kanye nenombolo ye-lokukhokha komunye oyedwa kanye nama-akhawunti yomemukeli, amakhodi nendawo osebeni lokukhokha komunye oyedwa kanye umamukeli, injongo kanye nenani ikhodi yokukhokha kanye exchange angaphandle, kanye nohlobo inqubo kanye nekhodi yenkokhelo ibhajethi), esisayinwe induna accountant noma iphini lakhe, futhi kubhaliswe ekhethekile, ukubhalisa zokwenziwa akhawunti. Lokhu lwamakholi ikuvumela ukulawula ukuphepha izincwadi ezigunyaza yesikhumbuzo bafaka amadokhumenti womthombo futhi afeze nokubuyisana ekupheleni kwenyanga imiphumela umagazini nge imiphumela zokwenziwa akhawunti turnovers.

Izinzuzo leli fomu (isikhumbuzo-oda) kukhona ukutholakala kanye kalula inqubo yokubhalisa, ukulandelana oqinile, ngekusebentisa tinhlobo esezingeni usomqulu, kanye nekhono ukuheha accounting abasebenzi ngaphansi onekhono.

I yokuntula yaleli fomu accounting kukhona eyinkimbinkimbi kanye nesidingo ukuphindaphindeka amarekhodi, igebe phakathi zokwenziwa kanye accounting sicubungule gxila ukuma esandleni ukuthatha amanothi.