Bhala-off-asethi ezisisigxina

Accounting lubandakanya eninzi imisebenzi ezahlukeneyo kunye esisigxina, off-balance sheet kunye nezinye ii-akhawunti. Enye imisebenzi engundoqo kubhala-off-asethi ezisisigxina. Wayibamba kanye ezi zikhokelo, ngokunjalo namanye amaxwebhu elawula ngokomyalelo le nkqubo.

Ngaba kuhlawuliswa izixhobo zokuthutha zihlelwa njengee-asethi ezisisigxina. Ukuze benze oku, kufuneka ukuba babe ngendlela lixesha okanye igugile. Njengoko kwavala asethi ezisisigxina ukuba elingenakungcibeka zonakele ngenxa yokwenzakala kwingozi ethile, intlekele yendalo, iimeko okungaqhelekanga yokusebenza. Kodwa icinyiwe amaziko, nenokuthi maxa wambi ichaphazeleke ngokutsha kunye kwintshabalalo, kwakunye naleyo Awunakugcinwa kwakhona.

imithetho yangoku kuvumela write-zibekho-asethi ezisisigxina, nokuba sele ukulungele ukusebenza, kodwa azifuneki ngokunxulumene ukupheliswa kwimveliso ahambelanayo. Le nkqubo yenziwa nokuba ayikho inzuzo yaye ayiloncedo, kodwa ke kukho izizathu ezithile.

Bhala-off-asethi ezingenakususwa kufuna ubhaliso indlela apho umnini (umphathi, umlawuli) lokulahla na amabango impahla isigqibo. Ukuba achaze izizathu senzo ingafuneki. Ngokomyalelo kwentloko umsebenzi okhethekileyo, nto leyo ubunjwe abantu ngokusebenzisa izinto ezisisigxina. Ukuba bhala-off ezingahambisekiyo lwenziwa rhoqo, kufuneka amaxwebhu ukuba uchaze izizathu lokuphelisa a arhente ethile. IKhomishoni ifuna ubukho zincwadi oyintloko.

Ngaphezu koko, injongo ukuba abayeke esithubnei, bahlolisisa ngenyameko usebenzisa amaxwebhu yobugcisa ukumisela ukuba izinga ukulungela ukusebenza, ukuchonga abo bantu, kuba loo nto ithetha ukuba Asinakusebenziseka, wabeka izinto ezinokuthi zisetyenziswe cwaka, uze kuphela itsalelwa ukubhala off. Kufuneka kukhutshwa zinedyuplikhethi. Enye uxwebhu ihlala umbutho, omnye ithunyelwe kwisebe accounting. izenzo Kwenziwa kufuneka ziboniswe kwingxelo accounting.

Inyathelo elilandelayo ke bhala-off yetyala werhafu. Esona sizathu siphambili ikhomishini nkqubo ke ilahleko ithuba igunya serhafu ukuqokelela amatyala ngenxa kokuphela kwexesha elimisiweyo. Ukuze oku kumele kube umyalelo wenkundla ukuyeka amagunya abasemagunyeni zerhafu ngokunxibelelene kokuphela lokuhlawula ityala. Kufuneka kwakhona ukuba isiqinisekiso esivela kwiofisi yerhafu, nto leyo ebonisa isixa setyala. Olu hlobo ukurhoxiswa akukho eyenziwa ngaphandle phambi kwabo amaxwebhu eziphambili.

Olunye uhlobo lwemisebenzi ingxelo ukuba lirhoxe kule akhawunti sheet off-eseleyo. Xa ntetho ze akhawunti nemali engeyiyo ngqo nguloo mbutho. Ngaba acinywa xa kudlula ekuthinjweni nkampani.