Ibhalansi ye nkampani kunye nesakhiwo sayo

Le mbono "ukulingana" ngolwimi Russian - abolekwe kwaye livela kwi "imali" French, igama elithetha "izikali". Kungoko inkcazelo lentsalela ngokunxulumene isiqulatho kwezoqoqosho ulwazi ngokubanzi malunga nemeko asethi namatyala kwishishini okanye umbutho, kwakunye data kwi imithombo nokudaleka ngexesha elithile okanye naliphi na ixesha elithile.

ulawulo Axiomatic nawuphi lomncono na ukungqubana phakathi asethi kunye nezalathisi namatyala. Le parameter isibaluli lokuchaneka kwiphepha lomncono. imali eseleyo lokwakheka wenziwa amanqaku ngamnye, nto leyo ebonisa intsebenzo amaxabiso metric kweempahla nezinto ezingamatyala kwi iiyunithi ekhankanyiweyo. Ezi nqobo agcwele ixabiso lempahla ye nkampani okanye umbutho, ngokunjalo ukubonisa imithombo kwazo. Ibhalansi ye nkampani ukuba Ukuqulunqwa kwalo amagosa, njengoko umgaqo - ezimali, ukwenza ulwazi malunga kuvunyelwa ukusetyenziswa kwale mali. Ezi ushicilelo lwenziwa ngokuhambelana ngqongqo nenkqubo akhawunti lusekiwe.

Emva kokuba iifom zokungenela, zonke manqaku ngokwamaqela, kwaye amaqela ngenxa zenze amacandelo ezibonisa intshukumo mali lweshishini ndidi ezifanelekileyo: injongo, yongxamiseko kunye nengeniso. esakhiweni enjalo ivumela accounting kunye neenkonzo zezimali neenkampani ukuba sihlale phantsi kolawulo ngempumelelo meko kunye ingeniso kunye nenkcitho.

Ukuze ngokupheleleyo ngakumbi yaye ngokucacileyo phambi imeko imeko yemali umbutho okanye inkampani, lomncono libonisa imiqolo emibini lwamaxabiso data.

Ezinye Iimpawu zibonisa ukuba imeko yemali zenkampani ekuqaleni kwexesha ingxelo (kunyaka wezimali okanye ikhalenda), ngoxa abanye eziqulathe ulwazi kwi yangoku xesha lengxelo. Amacandelo asethi namatyala amaxabiso zenza intsalela lwemali, oko kukuthi, abo imiqondiso leyo, njengokuba sele wathi, kufuneka ilingane omnye komnye.

Njengoko lubonakalisiwe mkhuba, amacandelo zinzima kwibalance sheet ezi akhawunti ezifunyanwayo, ekufuneka negalelo impahla ye nkampani, kunye akhawunti, leyo inxulumene amatyala sibonisa ixabiso labo lweshishini ngalo mzuzu kwexesha lengxelo.

Ngenxa isakhiwo kunye nomxholo, lomncono imele ngumqulwana obaluleke kuphela kwiinkcazo zemali, kodwa iluncedo ukuba isicwangciso uhlalutyo kunye nophuhliso zophuhliso imbono kwishishini, kuquka, kwaye kwithuba elide. Nalo olu xwebhu kunokwenzeka ukuba asasaze ngokuchanekileyo lweshishini inkcitho lungisa ingeniso kunye neendleko ngendlela ngexesha yaye irhafu imali epheleleyo kunye neminye imirhumo emiselwe ngumthetho.

Indawo ekhethekileyo nje kuphela kwinkqubo amaxwebhu accounting ingxelo, kodwa phakathi ubuncwane uhlalutyo ngokupheleleyo imeko lweshishini idlala lee-asethi ezisisigxina (PF). Olu xwebhu lunika ingcamango ubukhulu-asethi lweshishini, isakhiwo zazo kwaye imeko. Ixabiso le eseleyo ayikwazi nemikhuba kuba kunika isiseko nokuzimisela ubutyebi iyonke. Ezi ziboniswa eseleyo imali kwaye yakhiwe phantsi izinga lokukhula, RP indawo, icandelo. Inxalenye ebalulekileyo esikalini kubonisa iintlobo OB karhulumente kobunini. balance kujongwa wenziwa ngeendlela ezimbini:

- ixabiso lokuqala PF;

- ixabiso lilonke, ngaphandle uphelelo, okt iindleko lokuhla-mali ngokubanzi.

Ngokufutshane, intsalela lweshishini - an kuyimfuneko uxwebhu ngenxa lombutho kwisicwangciso sophuhliso lwamashishini, kuthathelwa ingqalelo ukusebenza yemveliso yangoku kunye nolwemozulu yokuzala, uphando nohlalutyo asethi ezisisigxina mali eyinkunzi.