I-Accounting Accounting

Kwi-accounting, kukho into enjengokubalwa kwengxelo. Iyintoni isiseko sayo?

Iingxelo zentsebenziswano ziquka ezo zibonisa kuphela izikhombisi-jikelele ezikhoyo kuzo zonke izinto zokubhala. Ukuphendula ingxelo kule nkqubo ye-akhawunti kuthiwa "ukubalwa kweengxelo". Yonke idatha apha ibonisa kuphela imali.

Ii-akhawunti ezihlalutyo ziquka ezo zivulekileyo ukuphuhliswa kweeakhawunti ezihlanganisiweyo kunye nokuqokelela idatha ethile. Le ngxelo kule nkqubo ye-akhawunti ibizwa ngokuba "ukuhlalutya." Kule nkqubo, izibalo zenziwa zimbini kwixabiso, kunye nakubasebenzi kunye neemitha zemvelo. Ukurekhoda kweentengiselwano zoshishino kwenziwa kuphela ngesiseko samaxwebhu aphambili. Idatha yale akhawunti iyisiseko sokucacisa idatha apho i-accounting account isekelwe. Ukuqokelelwa kolwazi kwenziwe kumakhadi okuphendula (iimpahla, iimpahla ezizinzileyo, ababolekisi, abatyala), kwingxelo (ukuhlawula, ukuhlawula, izinto, izinto zokulinganisela), kwiincwadi zokugcina. Yonke inkcazelo iqokelelwe, iqokelelwe, kwaye iziphumo ezifunyenweyo ziboniswa ekuveliseni izigodo, iilaydi, iincwadi zomatshini, iikholeji eziqhelekileyo, eziyimfuneko yokuqhuba i-accounting.

Iingxelo ezihlalutyo ezibonisa ukuhamba kweemali zibhalwa ngokuxabisekileyo kwaye zinobubele. Kwiingxelo ezifanayo ezibonakalisa ukuhamba kwemithombo yendlela nayiphi na indlela yoqoqosho, ixabiso leemali kuphela lirekhodwa.

Ukubalwa kwee-analytical and synthetic accounting Ngaloo ndlela, inani lemali yokuqala kunye neyokugqibela, ukuhlawulwa kwemali kunye nokuthengiswa kwetyala kwanoma yiyiphi i-akhawunti ehlalutyo iyalingana nesibalo semali yokuqala kunye neyokugqibela, ukukhishwa kwemali kunye nokuthengiswa kwetyala kwanoma iyiphi i-akhawunti yokwenziwa.

I-accounting ye-Analytical ayenziwanga imali. Iingxelo ezininzi ezidibeneyo ezinokwenziwa ngaphandle kwamaqela aphakathi zihambelana ngqo neengxelo zokuhlalutya. Inkqubo enjalo yokuphendula ingxelo ayisoloko isenza ukuba kunokwenzeka ukuba ufumane izikhombisi ezifunekayo, kuba kukho phakathi kweeakhawunti ezidibeneyo ezibandakanya iqela elipheleleyo lama-akhawunti ahlalutyo.

Phakathi kwesetekethi yedatha efunekayo kubalo-mali, enye yeyona nto ibaluleke kakhulu ngolwazi malunga nezinto ezizinzileyo. Ifom yezona zinto ziqhelekileyo zolwazi malunga nabo ziyimakhadi okubala. Ukubalwa kweengxelo kunye nokuhlalutya kweempahla ezizinzileyo kwenziwa ngabantu abajongene nokukhusela kwabo kwindawo (abantu abanezinto eziphathekayo).

Ukubalwa kwee-analytical kumashishini kuqhutyelwa kwizinto ezahlukeneyo zokubala. Ngaphambi kwekhadi lokubala ubonisa: inombolo; Unyaka wokwakha okanye ukwakhiwa kwezinto; Inani kunye nomhla wesatifikethi sokwamkelwa; Indawo; Iindleko zokuqala; Isiqhelo kunye nesantya sokunciphisa; Ulwazi malunga nokuhamba kwangaphakathi; Isizathu sokushiya. Ngelo icala, ulwazi malunga neendleko kunye nomhla wokugqitywa, izixhobo ezongezelelweyo, ukuhlaziywa, ukulungiswa komsebenzi, ukulungiswa komsebenzi, inkcazo emfutshane yale nto ibonisiwe.

Amakhadi okufumana izinto aqhelekileyo asetyenziselwa ukuhlaziywa kweqela lezinto ezifanayo ezinempawu ezifanayo, indleko, injongo, kwaye zaqalisa ukusebenza ngokuxeshanye.

Ukubalwa kweengxelo kwenziwa nge-akhawunti ye-01, ebizwa ngokuba yi-"Fixed Assets". Yenzelwe ukubonisa idatha jikelele. Le akhawunti ibonisa ulwazi malunga nazo zonke izinto ezisetyenziswayo, ukuqeshisa, isitokisi, ukuphathwa kwetrust, ukulondolozwa. Ukongezelela kule akhawunti, ukubalwa kweengxelo kuqhutyelwa kwezi zinto zilandelayo:

- 02 "Uhlahlo lwabiwo".

- 08 "Utyalo-mali kwiimpahla ezingekhoyo zangoku".

Kwi-akhawunti ye-debit 01 ibonisa ibhalansi kumhla we-balance sheet kunye ne-assets fixed fixed. Ukuthatha umhlalaphantsi kwiindleko zabo zembali kuthiwa.