Iintlobo iintengiselwano zoshishino accounting kunye nefuthe lazo kwi-balance sheet

Iyunithi ECU akhawunti itransekshini ishishini. It is a isiganeko esithile ebangela utshintsho ekwakhiweni-asethi kunye nemithombo nokubunjwa kwayo. Iinkcukacha ezingaphezulu malunga iintlobo izivumelwano kwi ingxelo marekhodi kunye nelungelo labo lokuba baphumeze, ufunde.

utshintsho

Ukuze ukuphumeza kakuhle ulawulo, kubalulekile ukuba iinkcukacha ngazo zonke izinto kwezoqoqosho, ubume babo, indawo, imithombo ukubunjwa kunye nemiyalelo yokusebenzisa. Zonke ezi nkcukacha ibhalwe kwiphepha lomncono. Oku yakhela phezu iqela ezimbini lezinto: impahla yombutho (assets) kunye nemithombo lasungulwa (liabilities). Zonke ezi zinto iyabonakaliswa esikalini ngemali.

entry double

Zonke iindidi izivumelwano kwiirekhodi zemali benza utshintsho ekwakhiweni-asethi namatyala. Xa oku kwenziwe ungenelo kabini kuxwebhu lomncono: singatsala ngetyala. Ezi ziingxelo ezimbini ezahlukeneyo. Ulwazi ibhalwe ngokulandelelana kwazo. Phantsi transaction nganye ezalisiweyo kufuneka ubungqina obubhaliweyo.

Ngokuqhelekileyo, umsebenzi ngamnye wahlulwe ngezigaba ezibini: ukuzimisela kwe-akhawunti ahambelanayo (zocaphulo) kunye reflection isitokhwe balance (iintambo zombane). Le yokugqibela ezibhalwe log umsebenzi okanye umyalelo lenkumbulo. Ukwenza lula le nkqubo, ngamnye iindleko inqaku inikezwa inamba, obonakala iintambo. Ezi amagumbi ezigxile kwaye bahambelana igama izinto kwiphepha lomncono. Kuba ngumfanekiso oluchanekileyo msebenzi kubalulekile ukuqonda ukuba ukuthenga nganye ivela kwi akhawunti ezimbini okanye ngaphezulu, kodwa loo mali efanayo.

iintlobo

ukusebenza noqoqosho kuchaphazela kuphela asethi (A), kuphela isixando (P) okanye nje impahla nokwamkelwa iimali imithombo. Nefuthe transaction ethile engabonakaliswa kwi eseleyo ngendlela:

Ingeniso A + = Capital Inkcitho + + izibophelelo.

Kuxhomekeka utshintsho asethi namatyala liya kubabela ezi ntlobo izivumelwano kwiirekhodi zemali:

• litshintsha impahla kuphela;
• ukutshintsha amatyala kuphela;
• ukwanda Sheet ngebhalansi yolondolozo;
• ukuncipha zeempahla nezinto ezingamatyala ekulondolozeni imali eseleyo.

Ulwahlulo ngayo imicimbi ukuze ngokuqhelekileyo zinikwe ngohlobo kwizibalo:

A "+" yaye "-";
N "+" P "-";
A "+" P "+";
A "-" P "-".

Makhe sihlolisise ngokweenkcukacha ezingakumbi.

Uhlobo lokuqala imisebenzi

Intsalela lweshishini kufuneka zibonise ukusebenza nokungena kwemali eziinkozo evela-akhawunti yebhanki ukuba ahlawule. Nazi manqaku mabini abandakanyekayo asethi. Xa isixa-mali efanayo yehle inqaku "Current Account" ndakumandisa "yiKheshiya". iyonke balance sheet ayikatshintshi. Kwakhona kungabandakanya:

• ukunikezelwa kuthetha evela banamatyala;
• imali esesandleni yokubuyiselwa elingasetyenziswanga;
• ukwabiwa kwezinto kwimveliso;
• iimveliso ezithunyelwa, njalo njalo. d.

Iintengiselwano Business Ndiyijike ukwakhiwa uhlobo lokuqala ipropati engachaphazeli intsalela lilonke. Zingakotshwa zibhalwe ngohlobo nxaki:

A + X - n = X, apho X - isixa wo yingisela.

Ezi imisebenzi kuthabatha indima ephambili kumsebenzi yezoqoqosho. Nayiphi na inkqubo yokuvelisa kuxhomekeke ekufumanekeni kwemali kunye nabasebenzi ngokwayo. Zonke ezi zinto sele asethi.

Kuhlobo lwesibini imisebenzi

Intsalela lweshishini kufuneka ukuba ukubonakalisa umsebenzi ukuhlawula amatyala kubanikezeli ngeendleko mboleko ebhankini kwi-mali engange million 20.

Amanqaku amabini zava ngazo apha. Isikweliti ebhankini ukunyuka umbutho kunye usemva kubanikezeli zehla. iyonke imali iya kuhlala ingaguqukanga. irhafu khomiwa kunganxulunyaniswa imisebenzi efanayo, ulwalathiso ingeniso-mali ebekelwe bucala, bhala inxalenye yale ingeniso elizayo kunye kwemali njalo. d.

Ezi ntlobo izivumelwano kwiirekhodi zemali kuchaphazela imithombo kuphela kwempahla. Zingakotshwa zibhalwe ngohlobo nxaki:

A = P + X - X.

Uhlobo lwesithathu imisebenzi

Kule hlobo ibandakanya imisebenzi itshintsha apho balance ngaxeshanye active and passive. Xa oku wokulingana igcinwa phakathi kwabo. Umzekelo, ukuhamba-mboleko ukuhlawula imivuzo, OS irisithi njengegalelo kwikomkhulu ogunyazisiweyo, njalo njalo. D. asethi namatyala utshintsho lomncono yi-mali efanayo. imisebenzi enjalo angabhalwa lenxaki:

A + X = C + H.

Uhlobo lwesine yokusebenza

Intsalela lweshishini kufuneka zibonise ukusebenza intlawulo mboleko kwi-mali engange zigidi ezi-2. Ngenxa yoko kukho ukwehla kuthetha ukuba "akhawunti zangoku" kunye nokunciphisa "mboleko yethuba elifutshane". Ii-asethi namatyala kwiphepha lomncono uncipha imali elinganayo, ngaloo ndlela kuncitshiswa ukulingana lwemali:

A - X = R - H.

Siqwalasela ngokweenkcukacha indlela ku gqiba nge-esandleni zonke iintlobo izivumelwano.

Imizekelo imisebenzi esebenzayo

Imali kwi-akhawunti befumene iimali-mali ka-150 lamawaka. Thambisani. Ngenxa yalo msebenzi, lunciphisa eseleyo ebhankini akhawunti (KT51) kwaye yandisa intsalela irejista kwemali (DT50). entries Accounting on izivumelwano: DT50 KT51 - 150 amawaka engange ..

Ibhalansi ye intengiselwano lucaciswa kule theyibhile ilandelayo.

impahla	Amawaka. bagcobe.	ubutyala	Amawaka. bagcobe.
system yokusebenza	40	Criminal	150
izinto	14	Kubala nababolekisi	40
imali	17	esalele tax	10
akhawunti yangoku	150	Esalele neholo	36
akhawunti ezifunyanwayo	19	mboleko yebhanki	4
TOTAL	240	TOTAL	240

Ibhalansi ye intengiselwano lucaciswa kule theyibhile ilandelayo.

impahla	Amawaka. bagcobe.	ubutyala	Amawaka. bagcobe.
system yokusebenza	40	Criminal	150
izinto	14	Kubala nababolekisi	40
imali	167	esalele tax	10
akhawunti yangoku	0	Esalele neholo	36
akhawunti ezifunyanwayo	19	mboleko yebhanki	4
TOTAL	240	TOTAL	240

Imizekelo imisebenzi nje

Personal yerhafu yengeniso uthintelwe komvuzo kwi-mali ka-20 amawaka. Thambisani. Lo msebenzi ishishini kukhokelela ekuncipheni uMboleki- kubaqeshwa (KT68). Ngelo xesha anda usemva kwi-mali (DT70). Iingcingo zombane: DT70 KT68 - 20 amawaka engange ..

Ibhalansi ye intengiselwano lucaciswa kule theyibhile ilandelayo.

impahla	Amawaka. bagcobe.	ubutyala	Amawaka. bagcobe.
system yokusebenza	40	Criminal	150
izinto	14	Kubala nababolekisi	40
imali	17	esalele tax	10
akhawunti yangoku	150	Esalele neholo	36
akhawunti ezifunyanwayo	19	mboleko yebhanki	4
TOTAL	240	TOTAL	240

Ibhalansi ye intengiselwano lucaciswa kule theyibhile ilandelayo.

impahla	Amawaka. bagcobe.	ubutyala	Amawaka. bagcobe.
system yokusebenza	40	Criminal	150
izinto	14	Kubala nababolekisi	40
imali	167	esalele tax	30
akhawunti yangoku	0	Esalele neholo	16
akhawunti ezifunyanwayo	19	mboleko yebhanki	4
TOTAL	240	TOTAL	240

Imizekelo imisebenzi esebenzayo-kwisixando

Uhlobo lwesithathu. Xa yokugcina ithole izinto evela umthengisi kwi-mali ka-320 lamawaka. Hlikihla. amatyala ezingekahlawulwa. Olu tyando kube nefuthe kwi assets and liabilities:

• ukwandisa izinto e stock: KT10 320 amawaka engange ..
• zokuhlala kunye nabathengisi kunye neekontraka: KT60 320 amawaka engange ..

Iingcingo zombane: DT10 KT60 - 320 amawaka engange ..

Ibhalansi ye intengiselwano lucaciswa kule theyibhile ilandelayo.

impahla	Amawaka. bagcobe.	ubutyala	Amawaka. bagcobe.
system yokusebenza	40	Criminal	150
izinto	14	Kubala nababolekisi	40
imali	17	esalele tax	10
akhawunti yangoku	150	Esalele neholo	36
akhawunti ezifunyanwayo	19	mboleko yebhanki	4
TOTAL	240	TOTAL	240

Ibhalansi ye intengiselwano lucaciswa kule theyibhile ilandelayo.

impahla	Amawaka. bagcobe.	ubutyala	Amawaka. bagcobe.
system yokusebenza	40	Criminal	150
izinto	334	Kubala nababolekisi	360
imali	167	esalele tax	30
akhawunti yangoku	0	Esalele neholo	16
akhawunti ezifunyanwayo	19	mboleko yebhanki	4
TOTAL	560	TOTAL	560

Uhlobo lwesine. Umbutho ebuyiselwe nomthengisi ngokumalunga mali ka-500 lamawaka. Thambisani. Olu tyando kube nefuthe kwi assets and liabilities:

• zokuhlala kunye nabathengisi kunye neekontraka: DT60 -500 amawaka engange ..
• ukunciphisa ubungakanani kwemali kwi-akhawunti yebhanki: DT51 -500 amawaka engange ..

Iingcingo zombane: DT60 KT51 - 500 amawaka engange ..

Ibhalansi ye intengiselwano lucaciswa kule theyibhile ilandelayo.

impahla	Amawaka. bagcobe.	ubutyala	Amawaka. bagcobe.
system yokusebenza	40	Criminal	150
izinto	14	Kubala nababolekisi	540
imali	17	esalele tax	10
akhawunti yangoku	650	Esalele neholo	36
akhawunti ezifunyanwayo	19	mboleko yebhanki	4
TOTAL	740	TOTAL	740

Ibhalansi ye intengiselwano lucaciswa kule theyibhile ilandelayo.

impahla	Amawaka. bagcobe.	ubutyala	Amawaka. bagcobe.
system yokusebenza	40	Criminal	150
izinto	14	Kubala nababolekisi	40
imali	17	esalele tax	10
akhawunti yangoku	150	Esalele neholo	36
akhawunti ezifunyanwayo	19	mboleko yebhanki	4
TOTAL	240	TOTAL	240

Kuzo zonke ezi meko, abacombululi ndawo ngokulinganayo. iyonke sheet ukulinganisela ingalungelelaniswa mali efanayo.

Ukubaluleka Ibhalansi

Kubalulekile ukuba avumelane nazo zonke iimfuno ezidweliswe kwiphepha lomncono. Yena ibonisa ngokucacileyo imeko yemali yombutho, ibonisa ngubani na imali njengoko zibekwe kunye mboleko ukhuselekile. Emva kokuhlalutya imali ixesha eziliqela, kunokwenzeka ukuba ukuthelekelela Dynamics zombutho kwaye ukuba ngaba oovimba abazizibonelelo zisetyenziswa ngokufanelekileyo. Ubukho ingxelo kakuhle yaqulunqwa ivumela umphathi ukuba bacinge ngayo yonke imiphumo yombutho, uyalwa ukugcina indlu, khangela zolondolozo zangaphakathi.

Njengoko uxwebhu accounting, intsalela iqulethe iinkcukacha ezibalulekileyo. nentlangano yakhe ingxelo amabhunga olawulo kulawulo lwerhafu, amanani, amaziko ngetyala. Ngokusekelwe kule nkcazelo kwi ingeniso net balance sheet kunye nezinye iintlobo ingxelo ibalwa, ungabeka ixabiso kweerhafu, nemirhumo yogunyaziso kunye neentlawulo.

Imali eseleyo kwi uphando sisishwankathelo ngqo, idatha yenkqubo kwi status kwipropati, imisebenzi yezoqoqosho, statics kunye neentshukumo iifama zabantu nganye. Ngaphandle kophando olunzulu kunye nokufunda ngenyameko kwezi ngxelo nzima ukusebenza iindlela ezisebenzayo zophuhliso kunye nokufunyanwa kuqoqosho ngokubanzi kwaye umbutho othile ngokukodwa.