Basis of accounting kwi lweshishini

Accounting i yokurekhoda eqinileyo ngokuqhubekayo imisebenzi yabo ngokusekelwe amaxwebhu zamabanga aphantsi kunye nobhaliso kweenkqubo ishishini phantsi kwemiqathango yaloo mali. Zonke izinto accounting ukuba ngokuqhelekileyo yahlulwe kabini: asethi (iimali ezivela inkampani) namatyala (imithombo-mali). Ulwazi itshathi ye-akhawunti ngu isiseko of accounting. Yonke intengiselwano irekhodwa entries accounting. Ekubeni ukufunyanwa asethi ezisisigxina, ubonelelo imali kwi-akhawunti kubonakala debit, oko kukuthi ukwanda-asethi. Ukuhla kwii-asethi kuboniswa kwi-akhawunti mboleko. Ukwanda namatyala anconywa kunye ukuncipha - kwicala debit le.

Zonke ukuthumela zenziwa ngokusekelwe imiyalelo ze-Ofisi yoMphathiswa wezeMali kunye neNkonzo Irhafu kunye kuphela xa kukho amaxwebhu ephambili (ii-invoyisi, izivumelwano, invoice). Qonda izisekelo accounting ayimfuneko ukuze umsebenzi yonke imihla yonke bezimali. Ekuqulunqeni amangeno kubalulekile ukuqwalasela ngokusengqiqweni ukuba ukwanda ithetha inkampani (assets) kufuneka sibekwe kwicala debit, kwaye ukuncitshiswa zabo - on-mboleko. Ukwanda nemithombo mali venture (liabilities) kwambatha-mboleko, kwaye ukuncitshiswa imithombo - kwicala debit le.

Basis of accounting iqulathe kwimigaqo emibini:

1. accounting equation

Xa intliziyo umgaqo eseleyo zemali ifomula:

KWEMPAHLA = OBYAZATELSVA + EQUITY

KWEMPAHLA - ukuba umntu nkampani kwaye isebenzisa ukuvelisa iingeniso.

AMATYALA - ukuba umntu inkampani kufuneka abatyali ngaphandle, abathengisi, ii-arhente zikarhulumente kunye nebhajethi.

UBULUNGISA - oku inxalenye eseleyo xa nokuthabatha ezingamatyala asethi baye babonisa ukuba isibophelelo ukubuyisela kwindawo yokuqala ukuvalwa okanye nokuvalwa inkampani leyo, kananjalo nomniniyo nganye alahle eyinkunzi yayo ethubeni yokugqibela.

1. Umgaqo kabini-entry

Yonke imicimbi yemali kufuneka irekhodi-ngesandla, kodwa lo mgaqo esikalini kufuneka kusoloko ihlonitshwe. Umzekelo, ukuba une-100,000 engange, kwaye ukuba kuthengwe izixhobo eziyimfuneko 300000, ke uthathe imali-mboleko yebhanki mali elishiyiweyo.

A (100000) = O + SC (100000)

Xa accounting, lo msebenzi wenziwa debit emalini-200000 engange kunye nokuzibophelela mboleko ebhankini - 200,000 engange.

A (100000 + 200000) = D (200000) + SC (100000) Ngaloo ndlela, umgaqo balance igcinwe.

Nayiphi iingxelo zemali enikwa ulwazi ngaphandle abasebenzisi lweshishini. Iibhanki kunye nabathengisi ukwazi ukuba inkampani na amatyala, abatyali bafuna ukwazi ukuba inzuzo inkampani kwaye urhulumente usebenzisa iingxelo ukuqokelela irhafu lwabiwo-mali. Ulungiselelo lweengxelo zemali ezimali ngendlela eqhelekileyo kunceda isuphavayiza ukulawula ishishini kunye naye sisiseko of accounting. Iifom ibalulekileyo kweengxelo zezimali lomncono, flip, iphepha lomncono, ukungena nokuphuma kwemali, ingeniso kunye akhawunti ilahleko.

Ngokukodwa iindleko accounting. Ukusetyenziswa - isikakhulu ukuhla nenzuzo zoqoqosho kwixesha elithile, ngenxa nencindi asethi okanye ukwanda liabilities, nto leyo ekhokelela ukuba unciphiso imali.

I-zimali kufuneka ungabi iindleko edidekile nenkcitho kwi-accounting kwaye usoloko ukuqonda iiyantlukwano zabo ngelixa besebenza kwaye bakwazi ukuzikhusela ngobuchule indawo ngenjongo imizimba zophicotho. Iindleko ze kutsalwa kwezengqesho ngokuchasene ukuba imali. Iindleko lweshishini ziyakuhlawulwa yi ixesha elithile, ngoko ezi ndleko similise asethi okanye ngeendleko. Iindleko zixhomekeke iindleko kwaye usoloko kuchaphazela iinzuzo lweshishini. Kodwa ke iindleko, azichatshazelwa inzuzo.

Bonisa: Ukubuyisela ukuhlawulwa kukhokelela ekuncipheni kwe-asethi (cash ihlawulwe), kodwa ngaxeshanye bancipha namatyala (amatyala lubuyiswe), ngoko ke, equity ayikatshintshi. Ngoko ke, makhe siqwalasele le ndleko ayikho inyaniso.

Bhala-off kokufunyenweyo njengoko kokuphela ezingummiselo iintsilelo iminyaka emithathu isetyenziswa ngenxa yokuba kukho ukwehla ngaphandle kokutshintsha KWEMPAHLA AMATYALA kuthetha liyancipha EQUITY. Ngokufanayo, singakwazi ukubona ukuhamba ezimbi umahluko neqondo lotshintshiselwano kunye nokunakana izohlwayo, izohlwayo, umsebenzi karhulumente.

Iindleko ukuba uqeshiselwe mhlaba iindleko ekupheleni kwexesha, iindleko zokuvelisa, nto leyo uvaliwe, wabanika akukho nzuzo nako kunganikwa ingqwalasela ukutyiwa.

Nantso zonke iziseko accounting, ngokusekelwe logic, kungekhona imiyalelo ezikhethekileyo, iincwadi, imigaqo, namanye amaxwebhu yolawulo. I ingxelo amelwe kukuzicingela ngokusebenzisa ingqiqo, yaye hayi nje ulandele kulandela iimfuno ezingummiselo.