Iingxelo ze-akhawunti ezibhaliweyo

Ukunika ingxelo kwengxelo yombutho ngumqulu wefomu edibeneyo echaza ngokucacileyo imeko yezemali yenkampani, ichaza ipropati yayo, kwaye ibonisa iziphumo zemisebenzi yayo kwithuba elithile. Kufuneka kuqatshelwe ukuba yonke idatha echazwe kwingxelo ithathwa njengezibonakaliso ezihambelanayo nezixhomekeke kuzo. Oko kukuthi, ulwazi luchanekile, ipropati ye-randomness ayinayo.

Ngoko ke, ingxelo yokuphendula ingxelo yentlangano iphuhliswa ngezikhathi ngezihloko kwincwadi ebalulekileyo, egcinwa ngexesha lokunika ingxelo. Kule meko, ibhalansi nganye kwi-akhawunti yale ncwadi iqwalaselwa. Iirekhodi zenziwe kwiifom ezikhethwe ngoshishino ngokuzimeleyo, okanye iifom zinconywe kwaye zihlanganiswe nguNgqongqoshe wezeMali zisetyenzisiweyo.

Ngokomthetho okhoyo, nayiphi na ingxelo yokuphendula ingxelo kwintlangano kufuneka iqulethe amaphepha aphambili. Ezi ziquka i-balance sheet, i- akhawunti kunye nenzuzo yokulahleka, izihlomelo ezinokwenzeka kwi-ingxelo okanye kwi-balance sheet, inqaku elichazayo xa ulungisa utshintsho kunye nesigqibo sokuphicothwa ngokuqinisekisileyo ukuchaneka kwezibalo. Xa kuqulunqwa iphepha lokulinganisela, uhlalutyo olulinganiswa nolwazi lwexesha elidlulileyo kunye nokunika ingxelo. Ukuba, ngesizathu esithile, ezi zikhombisi azihambelani, ukulungelelaniswa kwezi ngqinano kufuneka kuqulethwe kwingcaciso echaziweyo.

Njengomthetho, iingxelo ziqulunqwe rhoqo ngenyanga kunye nekota, kodwa ishidi lokugqibela ibhajethi yonyaka. Ukunika ingxelo ngokukhawuleza kukuvumela ukuba ufumane ixesha kwaye uhlangabezane neengxaki eziphuhlisayo kunye nokusilela emsebenzini weeyunithi ezithile, eziza kusindisa inkampani kwiingxaki ezinzulu. Umhla wokugqibela wenkqubo yokuphuhliswa kwengxelo yonyaka yithuba ukususela ngoJanuwari 1 ukuya kuDisemba 31.

Ukunika ingxelo nge- Accounting PI inokuqhutywa ngeendlela ezimbini: ngokuqhelekileyo okanye kwifom elula. Ukongezelela, umphathi unelungelo lokukhetha isicwangciso esithile somsebenzi we-akhawunti yomntu we-akhawunti. Ukongezelela, ukuba ifomu elenziwe lula lisebenza okokuqala, kwaye ke kwakukho isidingo sokuqhubela kwifom edibeneyo, ngoko ummeli-mveliso unelungelo lokwenza olo tshintsho kwixesha elizayo lokunika ingxelo. Kakade, le nkqubo kufuneka iqhutywe ngokuthotyelwa ngokupheleleyo kwiimfuno zomthetho wangoku.

Xa iirekhodi zeengxelo zentlangano zihlanganisiwe , ingcali kufuneka ikhumbule ngokucacileyo imigaqo-siseko kwaye iyigcine ingqalelo. Ngokomzekelo, indlela yokwenza ibhalansi ichanekileyo kumgaqo-nkqubo we-accounting. Ukongeza, yonke idatha efakwe kwingxelo yokunika ingxelo kufuneka ixhaswe yiziseko, inyaniso kunye nexesha elifanelekileyo. Nawuphi na umsebenzi kufuneka ubonakaliswe kwibhalansi, kwaye ukufihla ulwazi lubhekwa ngokungekho mthethweni. Imfuneko ebalulekileyo yimfuneko yokulinganisa ngokupheleleyo idatha yenkalo kunye neendlela zokugqibela zexesha elidlulileyo. Izilungiso zenziwa kuphela ngcaciso echaziweyo.

Ukongezelela, ishishini ngalinye kufuneka liphicothe iirekhodi zengxelo zengxelo, oko kukuthi, ukuqinisekisa ubungqinisiso kunye nokuqiniswa kokungena nganye kwii-akhawunti, kunye nokuchaneka kokubala kwezibonisi eziphambili. Le tshekishe ingenziwa yikomiti ekhethekileyo okanye umntu ogunyazisiweyo, kwaye kwezinye iimeko i-enterprise ibona kuyimfuneko ukuyisebenzisa kwi-firm firm. Ukuba, ngokusekelwe kwiziphumo zophicotho-zincwadi, iimpazamo kunye nokungafuneki, sele ingxelo ibuyiselwa kumgcini-akhawunti ukuba enze utshintsho olufanelekileyo.

Ingcali inyanzelekile ukuphuhlisa ingxelo kuphela ngemali yesizwe kunye nolwimi loluntu. Umthetho wamanje uchonga iqela lezoqoqosho ezisebenzelekile ukupapasha ingxelo kwingxelo epapashwe ngokusemthethweni. Iingxelo zemali zentlangano kufuneka zishicilelwe kwaye zishicilelwe zingadlulanga ngoJuni kwithuba elilandelayo.