Yintoni kwiphepha lomncono?

Le mbono "eseleyo" lisetyenziswa kwi kwezoqoqosho, mali. Kunye ubonakala izalathisi lekhefu eziphawula imithombo abo okanye ezinye izibonelelo, kwakunye indlela apho zisetyenziswa. Makhe sihlolisise ngokweenkcukacha oko kuthethwa imali eseleyo.

lwesigama

Kuba ukuqonda ngcono oko kufuneka zenziwe intsalela kwintsingiselo ngqo ilizwi. Kuye iingcambu Latin. Igama elithi "Ibhalansi" lisuka kumagama BIS, gama elo elithetha "double" kunye lanx - it siyaqabela. Ngoko ke, lo gama lithetha "dvuchashie". Eli gama lisetyenziswa njengophawu ukulingana kunye eseleyo.

iimpawu ngokubanzi

Echaza into eseleyo kufuneka ihlawulwe ingqalelo indlela isetyenziselwa ukwakhiwa kwayo. Zakhiwo lwe data ekhoyo ungeneyo itafile endlela-mbini. Le ndlela lisetyenziswa kwi ngohlalutyo lwezoqoqosho, accounting kunye nocwangciso. Kule nkqubo, kulindeleke iibhalansi yabasebenzi, imali kunye eziphathekayo. Ngoncedo lwabo ukubunjwa kwangaphambili kunye nokusasazwa elandelayo kweentlobo ezithile izinto, iimveliso, ezemali, kunye noovimba zokusebenza.

Yintoni kwiphepha lomncono?

Eli gama kwi-akhawunti yemali iye iintsingiselo ezimbini. Ngokuhambelana esikalini lokuqala kufuneka ziqondwe iziphumo nokulingana. Kulo mzekelo, iziphumo udumo debit accounts, iingxelo uhlalutyo zokwenziwa bayalingana. Ngokutsho ixabiso yesibini, intsalela umi njengenye yezinto ezibalulekileyo iindlela ingxelo. Oku kubonisa imeko kwemali yenkampani, ochazwa emali, ngomhla ethile. Ngoko ke, yintoni na kwiphepha lomncono? Le inkqubo izalathi si zokunikwa mzuzu, nto leyo esikhulu kangaka ixabiso yokuba idla ngo kwiyunithi ingxelo eyahlukileyo. Esetyenziswa ukuncedisana ne-kwibalance sheet ezi iintlobo ezahlukeneyo boo. iingxelo. msebenzi wabo ukuwufunda ulwazi. Ngaphandle nje kokuba balance sheet enjalo, kufuneka kuthiwa ukuba le fomu apho zonke ii-asethi zenkampani zibhalwe.

ukwakhiwa koxwebhu

Kwiphepha lomncono kukho asethi kunye njengetyala. Ezi kubini ngokulinganayo. Omnye wabo ibonisa ukwakhiwa mali, elinesibini - imithombo nokudaleka. Yintoni na ke intsalela le-asethi? Lo mbono kwakhona livela kwigama kwisiLatini. Eguqulelwe lithetha "action", "elisebenzayo". Ngako oko, kuba lityala imali? Le lutho, "kodwa isixando 'inxaxheba. Njengoko ezi mpawu zibalulekileyo eseleyo ukulingana wakhetha ngeziphumo amatyala asethi, njengoko ezi zinto zibonisa into enye, nje ngeendlela ezahlukeneyo. Kule yokugqibela bonisa phezulu, kwaye yokuqala - imithombo mali. isiqalelo ngasinye isipho inxalenye enye okanye enye, nezaziwa balance Inqaku. Nabo ke, neyohlulwe ngokwamacandelo. Kuba kumgca ngamnye iphepha lomncono wasinika namba. Oku kwenza kube lula ukukhangela.

Iimpawu egcwalisa

Iingcali bacebisa ukuba iintlobo ezininzi ukulinganisela iindidi ezahlukeneyo abachaphazelekayo. Mthetho azilawulwa isakhiwo ingxelo. Nangona kunjalo, kukho imigangatho ethile kunye nemithetho. Bona emiselweyo uluhlu kuphela kunye nomxholo kwezoqoqosho amanqaku ezithile. Ngqo iqondo iinkcukacha emiselwe eseleyo accountant yakho. Namhlanje eRashiya kukho umkhwa ukuba lula isakhiwo xwebhu. Ngoko ke, kule minyaka ingama-30 idluleyo inani manqaku aye ukuya kwisiqingatha esikalini.

imithombo yolwazi

Njengoko ezi akhawunti. Ngokuqhelekileyo, igama labo ingqamana igama accounting into. Kuyo nayiphi na uphicotho, kukho iinxalenye ezimbini: debit kunye ngetyala. Osahluleyo kungenxa intshukumo kwemali - ukuncipha okanye ukwanda. Iakhawunti nganye ulungelelwano Ibhalansi yokuvula - ukulinganisela into ethile, yaye ngoko ukunciphisa okanye ukwandisa. Ngenxa yoko, nangaliphi na ixesha, ungabeka zokugqibela. Kule amasalela wongezwa kwimali lokuqala yongeniselo, yaye sisuswe lixabiso elifunyenwe lokuncitshiswa.

ngezigaba akhawunti

Elements aza kuthathela ingqalelo izibonelelo zoqoqosho bohlulwa babe ngamaqela 3. Eyokuqala i akhawunti esebenzayo. Zibonisa iintlobo zezindlu. imali. Echaza oko asethi lomncono, kufanele kuqatshelwe ukuba intsalela akhawunti ezinjalo kuba debit kuphela. Oku kungenxa yokuba ukucuthwa mali anqongophele ngenxa yobukhulu bazo. Iqela lesibini - akhawunti kwisixando sokwenziwa. Bagcina iirekhodi imithombo amakhaya. imali. imali yabo ibe credit kuphela. Iqela lesithathu - akhawunti esebenzayo-kwisixando sokwenziwa. Bagcina iirekhodi zombini iintlobo kunye nemithombo yemali. Eli qela libandakanya akhawunti zokuhlala kunye nemibutho esemthethweni. Le yokugqibela inokufana banamatyala okanye amatyala. Kwimeko yokuqala, le ngxelo iya kuba isakhiwo esebenzayo.

subaccounts

It intermediates phakathi akhawunti zicazulule nezenziwe. subaccounts Ukusebenzisa zakusa ngokwamaqela indicators. Ngokukodwa, i-data ze akhawunti yohlalutyo Ukuze ufumane inkcazelo engakumbi malunga izinto zibhalisiwe.

ngezigaba kulinganisa

Ukwahlukana lwenziwa kusetyenziswa ezi khrayitheriya zilandelayo:

• Ixesha lokubhala.
• Imithombo.
• Umthamo ulwazi.
• Uhlobo imisebenzi.
• Ifomu kobunini.
• reflection into.
• Inkqubo yokusulungekiswa.

Ukungqinelana ngexesha ekwenzeni ezilinganisweni ukumkhulula:

• Current.
• Amangeno.
• Lomqhubi.
• Wobunye.
• Ngokwahlukana.

Ngokutsho imithombo ezilinganisweni share:

• Jikelele.
• Inventory.
• Book.

Kuxhomekeka umthamo balance kwedatha kudityaniswa okanye single. Ngu uhlobo imisebenzi kukhupho loxwebhu kwiindawo ezingundoqo nezasesekondari. Ngokuhambelana kunye nobunini balance kwiimakhishithi lwentsebenziswano, karhulumente, abucala, lwentsebenziswano, uluntu kunye nemibutho exutyiweyo. umahluko yabo ixhomekeke ekubunjweni umthombo mali. Ngokuxhomekeke ku vangama + ka izinto ukwahlula kumaxwebhu bahlukile begodu. Xa indlela zokuhlanjululwa cell ukuba iirekhodi epheleleyo kunye umnatha. Njengoko okunye kusetyenziswa imali eseleyo kwi-akhawunti. Le fomu ziyasetyenziswa ukufumana ubungqina malunga hetiseka kunye nokubengezela ubunyani iimveliso, iinkonzo ezinikezelweyo okanye imisebenzi babulawe. Oko kukuthi, yintoni na imali engenye? Le yindlela apho ziboniswa kwi-akhawunti yezixhobo siphele kwimveliso iiyunithi impahla imveliso kanye kweemveliso.

Kumqathango wokubhala ixesha

Ngexesha le nkampani yenziwe amaxwebhu xingheniso. Yintoni na imali ngoku, kucacile kwisihloko. Ezi theyibhile isishwankathelo ziyilelwa lonke ixesha nokusebenza. Ngenxa yoko, intsalela yangoku yahlulwe abasaqalayo, aphakathi kunye yokugqibela. Amaxwebhu impahla elungiswe ekupheleni kwemisebenzi. Xa waqhekeza inkampani enkulu okanye ukutshintshwa iyunithi enye okanye ngaphezulu kwenye inkampani kuyilwa yi ukwahlulwa balance sheet. Ngokuhlanganisa amaxwebhu afanelekileyo enziwe.

into ebaluleke

Phambi kokuba ziya kuqulunqwa iingxelo zonyaka, ulungelelwano kufuneka wenziwe lolungiso. Yintoni na? Le yinkqubo apho unikezelo lwe ingeniso yonyaka okanye ukurhoxiswa ngelahleko. Le mali omtsha iza kuphehlelelwa ngokungathi ukususela ekuqaleni. Ngoko ke, ngoDisemba 31 wonyaka ingxelo wabamba intsalela yoHlaziyo. Yintoni na kwabasaqalayo? Olu lungelelwano zero ngeengxelo zemali ngenxa yemali. Kulo mzekelo, kufuneka uvale alo. "Sales" (90) "ingeniso Ezinye kunye neendleko" (91), kwakunye 'iingeniso kunye nelahleko "(99).

imithombo ukuhlanganiswa

Ekwenzeni inventri nezikali lwenziwa kuphela ngokusekelwe-inventri yee-asethi. Olu nyango accounting kuyimfuneko xa inkampani entsha ngokusekelwe kobunikazi, pre-olukhoyo okanye kwimeko yeenguqu ngohlobo kwezoqoqosho kule nkampani. balance Book senziwa ngokungqinelana iincwadi akhawunti. Xa oku iinkcukacha ezigcinwe netsheki preliminary-inventri. Kuba imali jikelele kusetyenziswa uluhlu lweenkcukacha-akhawunti.

ulwazi volume

Kwi balance sheet enye ibonisa umsebenzi kwinkampani enye. inani elongeziweyo ukuvelisa uxwebhu edityanisiweyo, leyo ezidweliswe amanqaku eziliqela iitafile olulodwa. Kunye nale jikelele wathwala iziphumo ubalo -asethi namatyala. Kule xwebhu, kwimiqolo eyahlukileyo ibonakalisa ubume mali kwabo okanye neminye imibutho. Xa "Total" ungoyena iyonke ngenxa yonke inkampani.

ezinye iindidi

Njengoko umsebenzi engundoqo ulwalathiso okuhambelana khosi kunye nomqulu yenkampani. Amanye amalungu nokusebenza icingelwa ukuba ibe non-kubalulekile. Eminyangweni abandakanyeke kuwo, zigcinwe balance sheet esahlukileyo. Kuxhomekeka kwindlela ukurhoxiswa, ukubeka esikalini zokuphathaphatha umnatha. Eyokuqala ziquka olawula nqaku. Ngabo abo apho ukusekwa kwezi ndleko sezibhaliwe mali kutsalwa ukusuka ixabiso elinye okanye elinye inqaku. Ibhalansi net yeendawo zolawulo ngaphandle. Le nkqubo ibizwa ngokuba "ukucoca".

zichaza iimpawu

Ukuze ufumane inkcazelo engakumbi ngqo, ukusetyenziswa akhawunti zokwenziwa nabaqiqayo. Eyokuqala ibonisa amaxabiso ngokubanzi, obubonakala ngokuba ngokusebenzisa kwezoqoqosho. Kwi akhawunti okuhlalutya usebenzisa iimpawu eneenkcukacha ezininzi zezinto accounting. Ngazo ulwazi oluneenkcukacha zingafumaneka manqaku zokwenziwa. Kwi akhawunti okuhlalutya ebonisa zonke izinto eziphathekayo, iqulathe kuphela izikhombisi emali, kodwa zendalo. Omabini la maqela kubonisa izibakala ezifanayo yemisebenzi yoqoqosho yenkampani. Kulo mba, iziphumo iirekhodi kunye nohlalutyo, naphezu akhawunti zokwenziwa emayithelekiswe.

Ekuphetheni

Ngoko ke, ingqalelo le ngcaciso ilapha ngasentla, kucacile ukuba imali eseleyo enjalo. Beginners kufuneka sinikele ingqalelo inkqubo yamalungiselelo yayo. Ungeno kwi tafile isishwankathelo - umsebenzi onzima kakhulu. Iimpazamo kumgca ongezantsi lonto ingachaphazela kakhulu esikalini.