Classification, iintlobo kunye notyalo-mali

utyalo-mali - kubiza umbutho ekujongwe ukuba kuthengwe izibambiso (iibhondi, izabelo, iitsheki, njalo-njalo), utyalo-mali kudityaniswe amashishini kwiimali ezisemthethweni nayiphi na eminye imibutho, ngokunjalo namaziko wokubolekisa ngemali phantsi kumanqaku promissory okanye ezinye izixhobo ityala. Accounting ngenxa yotyalo-mali, kungakhathaliseki uhlobo babo, ilawulwa amalungiselelo jikelele kwi accounting.

A uhlobo ngokufanayo zicacileyo yonke iminikelo zemali ayisekho, kodwa nangona kunjalo, basaqhubeka kwabelwane yi ezinye ezi mpawu zilandelayo:

1. Ngokungqinelana ne-iziyobisi zezoqoqosho:

• utyalo ematyaleni (itshekhi, iibhondi, imali-mboleko, angu exchange);
• kwezengqesho (notyalo capital eligunyazisiweyo, izabelo);
• yezabelo (eyilwayo invoyisi, amagunya, iinketho, izivumelwano lekusasa phambili);

2. Umhla lokuguquka kwakhe;

• elifutshane (lungaphantsi konyaka omnye);
• ixesha elide (ngaphezu konyaka).

3. Ngokutsho umnikeli eya kukhutshwa ngu:

• kurhulumente;
• ngabanye;
• amaqumrhu asemthethweni;
• igunya kamasipala.

Ukuchitha imali ngayo utyalo-mali kufuneka kwenziwe imigaqo emithathu ngaxeshanye:

- ukufumaneka maxwebhu banikwa ngokufanelekileyo nokuxhasa iyafumaneka ngumnini umbutho;

- yokutshintshwa umngcipheko mali umbutho;

- ukukwazi-mali ukuba umbutho iindleko-olusebenzayo.

Ukugcina irekhodi utyalo-mali, aninako ukwenza iimpazamo. Ngoko ke, umzekelo, kufuneka ukwazi oko asisiso kuye:

• izabelo zakho abazuzwe umva ukusuka zabelo ngenjongo wokucinywa okanye zokuthengiswa;
• utyalo izindlu kwakunye nezinto eziphathekayo, ukuba babe uhlobo yokwenene-eziphathekayo kunye yombutho iyafumaneka ukuze zisetyenziswe naliphi na ixesha imali ethile;
• iinowuthsi promissory esikhutshwe intlawulo ngomsebenzi owenziwe, okanye impahla wathengisa imveliso;
• nezacholo, imisebenzi eyahlukeneyo yobugcisa, amatye anqabileyo kunye nezinye izinto ezixabisekileyo efanayo ukuba akukho ezifunyenwe ukuphunyezwa kwe umsebenzi oqhelekileyo.

Accounting sotyalo-mali ziye ukuba ngqo kakhulu kwaye ukunyanzelisa imisebenzi enjalo:

1. ukubonisa ethembekileyo ixabiso yoqobo xa zilahlwa okanye ukufumana.
2. ukurekhodwa kwangethuba imicimbi ukuze usetyenziswe okanye ukulahlwa, oyinyaniso elixwebhu.
3. kuhlolwe kwangethuba.
4. Ukulawulwa ukhuseleko zonke utyalo-mali ziye zathathwa ukuze iinjongo accounting.
5. Ukulawulwa ukubunjwa nokusetyenziswa koovimba ukuba ukuphelwa lixabiso.
6. accrual Efanelekileyo iinzuzo ezinxulumene kutyalo-mali.
7. Ukuchaneka yokubala kweerhafu, ezinxulumene transactions ngokutyala imali yayo.
8. Formation kwi ulwazi kwiingxelo zemali ngobukho bazo kunye nentshukumo.
9. Uluhlu ukuchonga ezishotayo okanye kwemfuneko.

Xa irekhodi igcinwe ngayo utyalo-mali, intengiselwano irekhodwa kwi iintambo 58 run. Yena iyasebenza kwaye yayo sub-akhawunti yakhe:

1. lutyalo-mali lwexeshana ngokhuselo.
2. mboleko elifutshane-term enikiweyo.

Kufuneka ke ukuba kuthathelwa utyalo-akhawunti eyenziwe kuyimfuneko iindleko zabo original kakhulu. Kulo mzekelo, indlela nokubunjwa yayo ixhomekeke indlela befika. Ngoko ke, ixabiso labo lokuqala enziwe variables aliqela, oko kukuthi, ixabiso nokufunyanwa utyalo-mali, Consulting kunye neenkonzo zengcaciso, isixa yeMisebenzi kunye nezinye iindleko ezinento ngandlel kunye imali.