Imali eseleyo kwi-Asethi - uhlobo lwe isibonisi of accounting

Accounting kuyinto ebaluleke kwaye inyanzelekile ukuba yonke imibutho. Omnye wemisebenzi yayo engundoqo kukuqulunqa ulungelelwano. Oku kuvumela nje ukufumanisa amathuba lonikezelo bobunini lweshishini, kodwa ubonisa ixabiso layo, kananjalo likuvumela ukuba ukufumana ixabiso ityala ekhoyo, imali efunyenweyo ngenxa iimveliso imveliso kunye nokuthengiswa inzuzo. Kufuneka kuqatshelwe ukuba izibalo ezifanayo zingenziwa ixesha ngalinye phantsi kovavanyo, ekubeni zonke iinkcukacha ukuba zibhalwe iincwadi ezizodwa kwaye zichaziwe ngokucacileyo kuxwebhu ingxelo.

amabili

Ukulinganisela idla ngohlobo esisiseko iindidi ezimbini. Kubalulekile ukubonisa into yokuba inani zombini ezi ndawo kufuneka ilingane omnye komnye. Ukuba akunjalo, uyacebiswa ukuba siqwalasele iindlela ezimbini: mhlawumbi ekuhambeni izibalo kunye zibalo zincwadi wenza impazamo, okanye kukho ekhanya wazenza mntu ebizwa ngokuba yi-akhawunti abamnyama isebe. Kule Isisombululo lokuqala le meko kuqwalaselwa izibalo yokutshekisha ngenyameko engenamsebenzi, kodwa kunokuba ezilula prosaic. Xa kunjalo, ukuba kukho imeko yesibini, ngoko yintoni ekufanele siyenze nendlela ombhabhamo obutsha-mali, xelela abasebenzi zonke arhente ezaziwayo zikarhulumente.

imali eseleyo kwi-Asethi - uhlobo lwe sisalathisi phi nendlela ukuthumela imali imali. Ngenxa yoko, udidi yesibini (ebizwa bottoming) ibonisa iinkqubo apho akhiwa futhi kwasasazwa imithombo yombutho mali. Ngoko ke, jikelele, i-Accounting uquka ezi ngongoma ziphambili zilandelayo: yentsalela asethi - i-asethi zangoku and non-current; liability linikwa kwi uhlobo eyinkunzi kunye oovimba kunye namatyala zonke iintlobo. Ukuze ufumane ulwazi oluchanileyo ngakumbi epheleleyo lo mba kufuneka bawuqhele nganye kwezi zinto zemisebenzi zemali iinkcukacha ezingaphezulu.

imali noncirculating

Njengoko kuchaziwe ngaphambili, uvavanyo yentsalela asset isekelwe kumacandelo zayo zombini. Iqela ekuthethwa iquka asethi ezisisigxina, -asethi ezingaphathekiyo, iziphumo yokwakha engagqitywanga kunye ezahlukeneyo iindidi liabilities uhlobo ixesha elide. Ukuba yeyona ibalulekileyo yokuqikelela nokucwangcisa iinkqubo, ekubeni uhlobo lwenkxaso kumbutho ngamnye.

asethi zangoku

Kubalulekile ukukhumbula ukuba intsalela asethi - nako ukusebenza eyinkunzi. Bona ngokwemveli ziquka akhawunti ezifunyanwayo, utyalo-mali kunye nee-inventri. Kufuneka kuqatshelwe ukuba njengoko ixabiso ekhoyo kwi-Accounting Iindleko, ebizwa ngokuba "umnatha asethi kwi-balance sheet." Kuyaqondeka njenge ixabiso ngokwenene yonke impahla ye yinkampani.

namanye amanqaku

Ngokutsho abaphengululi mihla, intsalela asethi - nje kuphela ezi ndidi zimbini ngentla. Kwakhona kufuneka zihlelwe izinto ukuba kakhulu kunzima ukuba kufuneka ingqalelo kwipropati. Umzekelo, VAT kunye neendleko senziwa.