Akhawunti

Akhawunti - yinto into eyodwa ngokwamaqela indlela lokuqaphela ngezizathu kwezoqoqosho, uyakwazi ukubonakalisa ethembekileyo primary, imeko yokugqibela kunye nokutshintsha kumaqumrhu accounting ekuhambeni kokusebenza kweshishini. Le akhawunti kuvulwa kuzo zonke iintlobo zee-asethi, ingeniso, imali, amatyala, iindleko. Zahlula-hlulwe ezilawulayo kwaye zisetyenziswe ngokuzimeleyo.

Kukho imithetho ethile iirekhodi zemali, nto leyo ibalulekileyo na accountant. Ukuze siqonde indlela yonke inkqubo-mali, kubalulekile ukuqonda ngoyena ndoqo ingcamango "akhawunti".

Igama elithi "iirekhodi zemali" libhekisela indlela ethile wamaqela zoqoqosho, nto leyo evumela ukuba uvandlakanyo lemali nokumisa inkcazelo yangoku kwizalathisi ezahlukeneyo yemisebenzi yoqoqosho. Nguye lo yokugcina ulwazi, nto leyo ke kusetyenziswa iimeko kunye nokuhlanganiswa yesixa ezahlukeneyo, iingxelo zemali. Ngokusekelwe zizo zonke bill yaba iinkampani ezinkulu ingxelo - sheet balance.

Zonke iingxelo kufuneka amagama kunye neekhowudi ukuba ichazwe ngu-ekuthiwa "Chart of Accounts". Ngamnye kubo wabonakalisa izinto yenziwe amaqela ngaqela ngokungqinelana-siseko efanayo. iintlobo eyohlobo kwemali kunye nemithombo zazo ziboniswa kwezo akhawunti ukuba ebonisa uhlobo igama ulwazi. I 'itshathi ye-akhawunti "abonisa iikhowudi, amagama akhawunti ezahlukeneyo izimvo malunga nokusetyenziswa kwazo.

Akhawunti akhawunti yaye ziqhutywa ngokwemimiselo yezemali. Zonke ezi mviwo kwenziwa ngokulandelelana olungqongqo (ngokolandelelwano ngomhla ibhizinisi) ngokungqinelana amaxwebhu zaseprayimari.

incwadi akhawunti nganye yahlulwe kabini:

- ekhohlo - debit, okhethwe "D" okanye "AT";

- kwicala lasekunene - mboleko elijongene "R" okanye "CR".

"Debit" in Latin lithetha "kufanele" yaye "credit" liguqulelwe ngokuthi "kholwa".

Olubonisayo akhawunti imisebenzi yezoqoqosho zemali kubandakanya ukwanda okanye ukuncipha iqela elithile kuthetha. Ngalinye kula macala ezilungiselelwe ukubonisa eyahlukileyo siyehla okanye ukunyusa imali. Zonke iimali ingxelo icala lasekhohlo, ebizwa ngokuba debit, yaye igcinwe kwiziko kwicala lasekunene - zekhadi.

Ngokwalo, le akhawunti eboniswe kule fomu ilandelayo:

Inombolo, igama.

credit debit

Xa accounting, kukho kwakhona into enjalo njenge "entry double". Le nto ibandakanya kubonisa zonke imisebenzi kwi-akhawunti ubuncinane ezimbini. Ngenxa yoko, naluphi na utshintsho ukushicilelwa akhawunti ngokuzenzekelayo ziboniswe kwezinye ii-akhawunti, kunye nayo "yinto". Kulo mzekelo, abangama-debit amangeno lilingana ungeno setotali yekhredithi. Lo mthetho kulandela equation esikalini: Iimpahla zizonke zisoloko lilingane isixa amatyala elikomkhulu lweshishini.

kubalwe ngenyanga (credit balances) akhawunti zigcinwa kwi "Ledger Jikelele", ebonisa iinkcukacha malunga ngamnye kubo kulo nyaka. It bhalisa lokuqala (engenayo) Intsalela (surplus) accounted into, uze walathe ku bakhe utshintsho debit kunye ngetyala kwinyanga edlulileyo (turnover), kwaye ke ngoko ovelisa kwi balance ophela. Ekubeni kulinganisela umahluko phakathi amathuba, kusenokuba debit okanye ungenatyala.

Xa accounting, kukho qheke kwi-akhawunti zezenzi, esebenzayo, esebenzayo-kwisixando sokwenziwa. Kwi akhawunti ye esebenzayo ibonisa ulwazi kuzo zonke iintlobo impahla kunye nezinye iindlela lombutho (fixed-asethi, impahla, imali). Kwi akhawunti kwisixando ibonisa ulwazi malunga nemithombo asethi kunye namatyala zombutho (charter kunye nezinye iintlawulo zemali-mboleko). akhawunti Active nje ukulingana debit neyokwenziwa - credit kuphela.

Ukongeza kwezi ngxelo, kukho abo apho zombini zibonisa ulwazi malunga asethi kunye nemithombo lasungulwa (izibalo inzuzo / ilahleko kunye abathengi nabathengisi). Loo maKristu abizwa ngokuba 'esebenzayo-zava ". imali yabo (intsalela) kufuneka singatsala ngetyala.