Ukubalwa kwee-analytical of inventories

Ngokuqhelekileyo nayiphi na ishishini kukho ama-industrial stocks afuna ukulawula rhoqo. Ukuhlaziywa kwee-analytical zezinto eziphathekayo ziqhutywe ngeendlela ezahlukeneyo. Abaphathi bee-Akhawunti bavame ukusebenzisa i-quantitative-sum and balance balance method.

I-accounting ye-Analytical yinkqubo yonke yee rekhodi zokugcina ingxelo ezinikezela ngolwazi olunzulu malunga nokuhamba kwazo zonke iindlela zoqoqosho. Yenzelwe ukulawulwa kokusebenza kwemveliso, ukuhlanganiswa kweengxelo kunye nokubika kwezemali. I-accounting ye-Analytical eyenziwa ngokwahlukileyo kuzo zonke i -akhawunti ezihlanganisiweyo.

Ukuphendula nge-Accounting usebenzisa indlela yokwenza umlinganiselo-mali ingasetyenziswa ngeendlela ezimbini:

1. Kwimeko yokuqala, zonke iintlobo zezinto eziphathekayo zivuliwe ngamakhadi apho kwenziwa uhlolo lokuhlalutya. Ziphantse zifana namakhadi aqhelekileyo apho kugcinwa khona i- inventory, kodwa iimali ezikhoyo kuzo azifumananga nje ngokubaluleka kodwa kunye nexabiso. Iirekhodi kuzo zenziwa kuphela kwisiseko seenkcitho kunye namaxwebhu e-accounting angenayo. Amakhadi alondolozwa ngokwemiqathango yeenomenclature. Izintsalela zithathwe, ingeniso / inkcitho yazo zonke izinto eziphathekayo ekuqaleni kwenyanga nganye. Kwakhona rhoqo ngenyanga iindidi zokuthengisa, apho ubuninzi kunye neendleko zokugcina iimpahla zithathwa.

Ulwazi olusisishwankathelo nesishwankathelo luhlolwe ngokubhekiselele kwizikhombisi ezihambelanayo zokubalwa kwemali. Zonke izalathisi zendalo zihlolwe ngokuchasene nedatha yokugcina imali. I-drawback ephawulekayo yolu phecotho iphindaphindwa kwedatha. Inketho enjalo yokusetyenziswa kwengxelo isetyenziswe, njengomthetho, kumashishini, anesigxina esimalula.

2. Kwimeko yesibini, akukho namakhadi okuphendula kwi-accounting account. Amaphepha amashishini atshwankathelweyo athatyathwa ngokuthe ngqo kumaphepha aphambili, ebonisa amanani omnxeba, iintlobo kunye namaqela ezixhobo kuzo zonke iindibano zocweyo. Zonke iitatisiti zihlala zihlolwe ngokuchasene neziphumo zokubalwa kwemali. Zonke izalathisi zendalo zihlolwe ngokuchasene namanani omnxeba ngamnye achazwe kumakhadi olwazi lokugcina.

Ukubalwa kwee-analytical kule khetho kukwaqwalaselwa njengemeko. Ubuninzi bezoshishino zisebenzisa i-surplus methodory accounting method, eqinisekisa ukuba ubukhulu bendawo yokugcina impahla, ukusebenza kunye nokuphendula. Ngale ndlela, i-accounting inventory yenziwa ngohlobo, kwaye abagcini-zimali baqhuba ingxelo yokuhlalutya kwendawo yokugcina nganye ngokwemimandla yamaqela ahlukeneyo.

Ukulawula ukuchaneka kwe-accounting kuhokelwa liSebe le-accounting. Uhlala ehlolisisa ukuchaneka kwamaphepha kunye nokukhawuleza kweirekhodi. Izintsalela zezinto eziphathekayo ziboniswe kwiikholamu ezihambelana namakhadi okubalwa kwempahla yokugcina impahla kwaye ziqinisekiswe ngokusayina komgcini-akhawunti. Izilinganiso ezithengiweyo ekupheleni kwenyanga zidluliselwa ngabasebenzi abaphathekayo ngokwezinto eziphathekayo kwi-balance sheet-ibhuku lenetha.

Ukubalwa kweengxelo zezinto eziphathekayo kufuna ukubeka iliso rhoqo, ngoko nje emva kokukhangela izilinganiso, zonke izitokisi zokuvelisa zihlawulwa kwixabiso lawo. Ngaloo ndlela, sifumana idatha kwixabiso leqela ngalinye lezinto ezibonakalayo kunye neziphumo ezipheleleyo kuzo zonke iindawo zokugcina izinto.

Ukubalwa kweengxelo ze-stocks kwenziwa kwiirejistara zentshukumo yabo: inkcitho-mali yokuqokelela imali kunye neengxelo zentengiso (ngexabiso lemali). I-Wedomosti iqhuba kuyo yonke indawo yokugcina impahla kwiinqununu zezinto eziphathekayo kunye neengxowa-mali. Ekupheleni kwenyanga, zisetyenziselwa ukuqulunqa izitrakthi zeqela kwindawo yokugcina. Ukunyaniseka nokuchaneka kokuphunyezwa kweengxelo zokugcina impahla kugqatswa ngokuthelekisa iziphumo zexabiso ngalinye lezinto ezichazwe kwibhalansi yemali kunye namanqanaba okuhlalutya ekhoyo kwiphepha lokubuyisela iqela.