Entries Basic Accounting

Njengoko usazi, yonke ingxelo isekelwe phezu ukuthumela. Nangona ukuba uqala kubonakala ukuba uthumela into eyoyikekayo, eneneni accounting amangenelo - ngaba nje ibonisa imisebenzi yezoqoqosho accounting. Wena uthenge izinto ekrwada, ukuba ukuhlawula imali-mboleko, okanye inkonzo yabathengi na? Konke oku kufuneka ziboniswe kwi akhawunti. Nkqu umsebenzi kakhulu ezincinane kufuneka zigxunyekwe uxwebhu lokugqibela echaza imeko kwi nkampani, lomncono, kufuneka abulawe kunye. Ngelo xesha linye ukwahluka imisebenzi yezoqoqosho, nto leyo ebandakanyekileyo inkampani zingahlulwa zibe ngamaqela ezine ezilula kunye mfanekiso agcine iirekhodi. Kufuneka nje ukuqonda ingqiqo zamaqela amane, kuphakanyiswe ikhuselo vu phezu imisebenzi kwengxelo.

Iqela lokuqala ibizwa ngokuba ngokutsha asethi. Asethi - yiloo nto inkampani anawo, efana nemali okanye lokuvelisa izixhobo. Ngelo xesha, xa uchitha imali yakho yokuthenga izixhobo, uyabona nje ngokutsha. Zonke iingcingo eqhelekileyo zeqela zibanjwa njenge debit akhawunti esebenzayo, leyo ukwandisa (esikalini-asethi isoloko kuthathelwa ingqalelo debit) kunye akhawunti ukuba yokunciphisa. Kumzekelo wethu, iza kufakwa kwi-akhawunti, oluthathela ingqalelo cash akhawunti.

entries Accounting iqela lesibini ziyafana siseko ukuya ngaphambili kuxoxwe. Kuphela kule meko thina sisebenzisana impahla kunye namatyala ndawonye. Kuba amatyala nazo ziquka matyala zenkampani, kwakunye nekomkhulu yayo, nto leyo inokuchazwa umlinganiselo zabelo ngohlobo utyalo-mali kunye inzuzo. Uhlenga-liabilities kunokwenzeka xa kunaba ixesha intlawulo mboleko, kwaye ke ngoko, loo nto idluliselwa ngamatyala elifutshane ematyaleni ixesha elide. Kule meko ke kuyimfuneko ukuba ukubolekisa ityala ixesha elide (amatyala kwiphepha lomncono zithathelwa ingqalelo ngetyala), kwaye ngokufanelekileyo, ukuze sitsale elifutshane.

Iqela lesithathu, ngokungafaniyo mizekelo kuxoxwe ngasentla, ludibanisa amangeniso ingxelo ukuba ukunxulumana iiasethi kunye namatyala. Kule meko kukho ukwanda kunye nokongeza zombini. Ubunono umzekelo elula ngoku uthatha imali ebolekiweyo. Kulo mzekelo, kwi-akhawunti yakhe, kukho iindlela ezongezelelweyo, ngamanye akhawunti esebenzayo ithathwa, kodwa kwangaxeshanye ezikhulayo kwaye isikweliti abatyalwayo lweshishini yaye, ke ngoko, i-akhawunti olufanelekileyo ityala nguye. On umgaqo ofanayo kwenzeka iirekhodi yengeniso, mboleko kuphela kule mali meko.

Ekugqibeleni, iqela lwesine luquka iintambo eqhelekileyo of accounting, ekhokelela ukuncipha zombini asethi namatyala. Njengoko unokuthekelela, ukuba izaziso ezinjalo ziquka nokuhlawulwa kwamatyala kunye accounting iindleko. Kwimeko yokuqala, siya kufumana uzuko-akhawunti, equlethe ulwazi mali, ngaxeshanye Ukutsalwa-akhawunti, kuthathelwa ingqalelo amatyala ethu. Kwimeko neendleko, kufuneka ukuba sitsale kwi-akhawunti eyodwa, nto leyo ibonisa iindleko zokuvelisa. Uya kuthi emva koko kusetyenziselwa ukubala ingeniso.

Funda onke amangeniso accounting kuxoxwe ngasentla, unako lula ukuqonda phantse naluphi accountant yakho yokusebenza. Eyona nto ibalulekileyo - musa ukulibala umgaqo jikelele ukuba kukho into ithathwa, ngoko into kufuneka enye imali kwabalelwa. Khumbula kwakhona ukuba ukukhula asethi usoloko eqhutywa debit, kunye nokukhula amatyala - ngokulandelelanayo, ngetyala. Bakhokelwa kuphela lwazi zangaphandle, ungenza ngokulula uzulazule eziphambili amaxwebhu kwengxelo, yaye ngoko ke, iya kuba uyazi ukuba kwenzeka ntoni kule nkampani, nto leyo ibaluleke kakhulu ukuba izigqibo zolawulo.