Ubalo Inzuzo: accounting nenzuzo yezoqoqosho

Uhlalutyo ngemisebenzi naliphi na iqumrhu loshishino yenziwa kusetyenziswa iindlela ezimbini, ezo ngokuqhelekileyo obizwa ngokuba ezoqoqosho accounting. Elesibini isekelwe phezu uhlalutyo iindleko ezenziweyo kwiingxelo zemali. Ngokuba Uhlalutyo lwezoqoqosho ayikho nje iseti imibiko yendlela yokusebenza yokwenene-ihlabathi, kunye neendleko ithuba, oko inzuzo ezaziwayo ilahlekile.

iimpawu lwesigama

Phantsi accounting iindleko bakuqonde iintlawulo ezenziweyo kuxwebhu. Ukuba ingeniso evela iindleko accounting itsalelwa, ngoko kuya kuba ukubala of accounting ngeniso. Ngaphezu koko, kufuneka ukuba axhuzule iirhafu kunye nezinye iintlawulo ezifunekayo, enika yoko yenzuzo, kodwa isebenza njengomthombo yogcino-mali, yaye kuthathelwa ingqalelo ngabasemagunyeni yerhafu.

Ukuba ubalo ingeniso abaliweyo nezoqoqosho, kubalulekile ukwazi ukuba ukongeza kwi indleko accounting zoqoqosho ubekwe lokukwekwa okanye yangaphakathi, oko kukuthi, iindleko ithuba izixhobo ezikhoyo khonukuze usomashishini osakhasayo. Ukuvavanywa ezi ndleko lwangaphakathi wenziwa kuxhomekeke izakhono lokusetyenziswa ezizezinye.

Umzekelo, entrepreneur ungasebenzisa imoto yakho ngeenjongo zemveliso. Osoqoqosho akholelwa nemfuneko of accounting iindleko ezinjalo, kodwa mali akakwazi ukwenza nto, ngokuba akukho nyaniso yokuhlawula kumntu nomntu. Oku kubonakala kwiirekhodi zemali. Ukususela ngezoqoqosho zazikholelwa ukuba imoto usenokuba isetyenziswe ngendlela eyahlukileyo, umzekelo, usomashishini osakhasayo unalo ithuba wayiqwenga; ngokuba apho uya kufumana irenti. Ngoko ke, abezoqoqosho iirenti uncollectible elaziwayo neendleko zangaphakathi.

iimpawu

Ngoko ke, ukuba ubani eqwalasela accounting inzuzo kwezoqoqosho, kubalulekile ukukhumbula ukuba yokugqibela ibonisa umahluko phakathi kwengeniso kunye neendleko kwezoqoqosho. Ukunciphisa umahluko phakathi iindleko zoqoqosho accounting efunekayo ukulungisa accounting iindleko ngokuchanekileyo kangangoko kunokwenzeka, nangona ngokuqhelekileyo lo mahluko ngeke lincitshiswe ku nothi. Kodwa naxa inzuzo yezoqoqosho kangako zemali, kwaye idla zero, usomashishini osakhasayo basaqhubekeka ukusebenza, ukufumana ingxelo inzuzo.

uphuhliso zembali

Emva kwenkulungwane ye-19 babegqalwa ezahlukeneyo Iintlobo zengeniso: zemali kunye noqoqosho, kwaye ke kukho umahluko ezicacileyo kunokuba olukhulu phakathi kwezinto ezimbini. Kungelo xesha awathi Alfred Marshall yaqulunqa isalathisi yokuqala yenzuzo kwezoqoqosho. Kuye ichazwa umahluko phakathi kwengeniso net kunye neendleko umnini eyinkunzi, kwaye konke oku kubizwa ngokuba yingeniso intsalela. Ngoxa izibalo zibonakala elula, xa kusenziwa ujika ukuba kufuneka ukuba ufumane yonke uluhlu ulwazi oluyimfuneko ukulungiselela le njongo.

Ugxininiso oluphambili lwabekwayo uluntu Alfred Marshall ukuba xa kumiselwa ixabiso uyinkampani entsha ngexesha elithile, kunyanzelekile ukuba ukuthatha ingqalelo kuphela iindleko, ziboniswe kwiirekhodi accounting, kodwa iindleko ithuba enxulumene bekhulisa eyinkunzi.

Kangangethuba elide uphuhliso Marshall ezazingekho imfuno, kunye nexabiso lenzuzo loqoqosho akazange mkhulu kangaka. Noko ke, kule 80s kwinkulungwane yokugqibela kunye ekuqaleni jikelele kunye nencindi ezinkulu kumazwe asaphuhlayo baqalisa ukucinga iintlobo ezahlukeneyo zengeniso: zemali kunye nezoqoqosho. Zisetyenziswa ukuba ukubonisa neziphawuli zokusebenza ezizezinye inkampani ukuze kutsalwe abatyali ngakumbi nangakumbi.

inzuzo yezoqoqosho

Yaba yena lowo wenza njengoko ngenye ngazo ukutsala amaqabane ezoshishino elitsha. Oku kubonisa ukuba iindleko ezingaphezulu ze-eyinkunzi imali iya kwenziwa kuphela xa ubungakanani ingeniso yokwenene idlula iindleko ithuba eyinkunzi. Unga lula inkcazelo ngolu hlobo lulandelayo: ngeniso kwezoqoqosho ikhona kuphela kwimeko kwinto onesiphumo umphumo mali iza kudlula zonke usetyenziso olulolunye eyinkunzi ethathelwa ingqalelo.

Indlela yokusebenzisa le ndlela?

Nangona ukuyilwa yenzuzo yenkampani ibonakaliswa kuphela amaxwebhu accounting. inzuzo kwezoqoqosho asithatyathwa iingcambu kulo mkhuba ekhaya yobalo, yaye ngenxa yoku kukho izizathu eziliqela. thina Okokuqala sithetha engazi ukuba ukusebenzisa olu lwazi ukwenza izigqibo yabasebenzi zolawulo. Wonke umntu isetyenziswe ekuhlalutyeni ingeniso accounting, ngoko umsebenzi yenkampani ibonwa kuphela ngokusebenzisa bemilo kule inkalo. Kwaye ezo iinkampani ukuba ukhetha ukusebenzisa le ndlela, senze umsebenzi lohlengahlengiso kwimigangatho kwerhafu ngeniso kwezoqoqosho kunye accounting.

imigangatho yokubala

Okwangoku, ukuze kubalwe yenzuzo wasebenzisa ifomula ezizalisekisa imigangatho yamazwe-mali nokunika ingxelo, kwakunye Melika. Phakathi kwabo, ukuba isebenzisane ngokupheleleyo, kuba basebenzisa imigaqo efanayo-mali nokunika ingxelo, kwaye ngemiba ethile indlela mayicaciswe gca ngokucacileyo ngakumbi Melika.

Iimfuno nemigangatho yamazwe ngamazwe ejolise ekuziseni imithetho kwenkqubo yangoku kwemigangatho ingxelo zemali, ne-Accounting ukuze urhulumente ukuvumelana. Kukholelwa ukuba kubalulekile ukuchaza iziphumo amashishini ngendlela esengqiqweni ngakumbi. Nangona kunjalo, indlela US isekelwe phezu ukwanda kwinani ezenzekayo, ngoko iinkampani yaseMelika anento ukulawula imisebenzi kunokuba ngokucacileyo kwi nezimo ophantsi lombutho ngamnye.

Okwangoku, ingeniso kwezoqoqosho kwiphepha lomncono ngokubanzi akukho ukusebenza, kodwa izibalo yayo indalo lwenzululwazi okanye elivaliweyo. Ukuphuhliswa nokusetyenziswa kwayo kwande kuqhokrwa ukuya emgangathweni iingxelo zemali kunye conservatism ethile accounting.

Elements of inzuzo kwezoqoqosho

Xa usebenzisa isalathiso ingeniso eyintsalela, apho esiphakanyiswa Marshall, iinkampani kufuneka iingxaki bethelekisa data ekrwada: indleko yekhapitali iya kuthathela ingqalelo kwisivuno efunyenwe yi shishini ngokusekelwe ixabiso lemarike, kunye ngeniso net isebenza njenge gama ukugcinwa zibalwa ngokusekelwe ixabiso ncwadi. Ngokwendalo, uphuhliso kwezoqoqosho lwehlabathi kunye nobudlelwane imarike ikhokelele ekubeni ukuqhubela phambili umahluko phakathi kwexabiso lemarike kunye nokunik'ingxelo inkampani, nto leyo esisizathu sokuba ukusetyenziswa mzobo ingeniso eyintsalela nje akunakwenzeka.

iintlobo nzuzo

accounting ezahlukeneyo, ingeniso kwezoqoqosho kunye eqhelekileyo. Ngokuqhelekileyo, inzuzo kwezoqoqosho umahluko phakathi iyonke ingeniso neendleko: lwangaphandle nangaphakathi. Kulo mzekelo, inani neendleko zangaphakathi kunye nenzuzo eqhelekileyo ibandakanyiwe, nto leyo emele ngentlawulo engephi ukugcina italente zoshishino. Inzuzo, ebalwayo ngokusekelwe of accounting ulwazi umahluko phakathi kwengeniso yeentlobo ezahlukeneyo zemisebenzi kunye neendleko bangaphandle. Le nzuzo real - na imali eseleyo kwi-akhawunti somqeshi.

Ngeli xesha ingxelo kubandakanya ukusetyenziswa kweentlobo ezintlanu ingeniso: inzuzo ezinzulu ukusuka kwiintengiso, ingeniso phambi kokuba irhafu, ingeniso evela eqhelekileyo imisebenzi, ingeniso net. Gross - umahluko phakathi yangena ngokuthengiswa kweempahla, iimveliso, iinkonzo kunye neendleko bathengisa impahla, umsebenzi, iinkonzo kunye neemveliso. Ingeniso, efunyanwa ekuthengisweni kweempahla, imisebenzi, iinkonzo kunye neemveliso, ebizwa ingeniso evela kwizinto eziqhelekileyo. Formula inzuzo kule meko ngolu hlobo lulandelayo:

P (umngxuma) = BP - C, apho XB - ingeniso efunyenwe kwintengiso; C - Iindleko yentengiso.

Particularities zohlobo ngalunye yengeniso

Inzuzo ukusuka kwiintengiso - a ingeniso epheleleyo thabatha ukuthengiswa kunye neendleko zolawulo.

Inzuzo phambi kokuba irhafu i inzuzo evela kwiintengiso , kuthathelwe ingqalelo ezinye iindleko kunye ingeniso enokuba zokusebenza non. Xa yokusebenza kwemali ziquka kwengeniso ukuba sizibandakanya kubonelelo asethi wombutho lokuhlawula ukusetyenziswa okwethutyana. imali Non-yokusebenza nezohlwayo ingqalelo nezohlwayo for ephula ngokwemiqathango yesivumelwano, ii-asethi zifumaneka ngaphandle kwentlawulo, ingeniso ukusuka kwiminyaka edlulileyo ukutyhilwa ngexesha lokunika ingxelo.

Inzuzo evela kwimisebenzi zesiqhelo lufumaneka ngokuthabatha ingeniso pre-rhafu kweentlawulo ezinyanzelekileyo kunye irhafu.

Le nzuzo net na ingeniso evela kwimisebenzi eziqhelekileyo, ezenziwe ingeniso engaqhelekanga kunye nenkcitho. Phantsi ingeniso enkulu ibhekisela ezingenayo, ngenxa yeemeko ezingaqhelekanga yemisebenzi yoqoqosho apho kuvela. Phantsi inkcitho engaqhelekanga zichazwa iindleko ezinxulumene iimeko ezifanayo.

"Thina danisa" ezindlekweni

Ukuba sicinga ingeniso yemali, ezoqoqosho kunye eqhelekileyo, kubalulekile ukukhumbula ukuba ngokubanzi ingeniso uchazwa umahluko phakathi iyonke ingeniso kunye neendleko zizonke. Olu luguqulelo ilula kwaye yeyona ixhaphakileyo ekubaleni, leyo ngokubanzi zingasetyenziswa.

Ngoku ke kufuneka ukuba uhlawule ingqalelo iindleko. inzuzo yemali kunye noqoqosho icebisa iindlela ezahlukeneyo kwinkcaza zabo. iindleko Sami abe ngaphandle kunye nezo ziphuma ngaphakathi. Iqela lokuqala luquka iintlawulo kubanikezeli yangaphandle. Xa nokuthabatha bevela iyonke ingeniso efumanekayo ukusuka accounting inzuzo. Kodwa oko iya kuthathela ingqalelo iindleko lwangaphakathi, nto leyo yamkelwe ku:

• iindleko ezinxulumene izibonelelo ukuba xa ipropati yeshishini;
• inzuzo eqhelekileyo ukuba ixhomekeke resource ibalulekileyo - ukukwazi zoshishino.

inzuzo kwezoqoqosho ifunyenwe emva accounting uzakususwa neendleko zangaphakathi.

Umahluko icace

Kubonakala ukuba ingeniso ncwadi bujolise kuphela ukuba uthathe ingqalelo iindleko zangaphandle kunye noqoqosho kumiselwa ngokuthabatha iindleko nokuba lwangaphakathi. Ubungakanani neendleko zangaphakathi nangaphandle uhlobo kwezoqoqosho, zibizwa ezizezinye. Oku kuthetha ukuba ukuze kumiselwe imali ingeniso yokwenene kufuneka isekelwe ixabiso resource ukuba lungafumaneka ukuba umnini ukusetyenziswa okusemandleni alo. Formation yenzuzo yenkampani kule meko kwenzeka kungakhathaliseki indlela yokubala yayo. Kodwa kubalulekile ukuqonda ukuba ukhetho engcono kungaba ukuyandisa inzuzo kwezoqoqosho.