Ubunzima beAkhawunti. Ulawulo lweeMali

Ngoko, kubaninzi, ukubalwa kwemali kuyindlela ehlelekile yokuqokelela, ukurekhoda nokufingqa ulwazi malunga neenjongo zoqoqosho. Kwaye ngoku uphendule umbuzo, bathandekayo, ngaba kunjalo na? Ndiqinisekile ukuba akukho, okanye nje awuyiqondi umbuzo okanye ininzi yempendulo iya kuba "Hayi". Kwaye abo abangaboni ngokuchanekileyo nokuphendula, kodwa kufuneka bazi ngokuba khona kwabo (abaphathi, abanikazi bezoshishino) yonke into iya kuchaneka kwaye le nkcazo nayo.

Ngoko ke kuthini ukuphendula? Kwaye kutheni ngokucwangcisa ngokukodwa, kwaye kungengomnye uhlobo lwezoqoqosho, umveliso, njl. Masiqale siphendule kwingcaciso kunye nokuqonda imfuneko yokubamba ingxelo. Mhlawumbi wonk 'ubani uvile amazwi anjenge: "Ndiya kucinga", "ndiya kucinga ukuba" okanye, ngokucacileyo, "ndiya kuphawula". Ngoko, ukusuka apha, kufuneke ukuba kunyanzeleke ukuba kuthethwe ngqalelo inkqubo yobhaliso kunye nokuveliswa kolwazi malunga neziganeko kunye neenkalo zobomi bezoqoqosho (kwaye kungekhona kuphela) ubomi. Ukuthi "ndiya kuqwalasela", sithetha ukuba kule ngxaki, apho le "Uchtu" ibhekisela kuyo, siya kwenza oku okanye oko kwenziwa kwindlela ethile, singavumeli iimpazamo ezinokuthi zivele kwimeko, ungabi Siyakwazi ukukhumbula, oko kukuthi, ukuqwalasela. Oku kukuphendula. Ngokuthe ngqo oko akukona oku kuphela, kodwa oku kusisiseko sokuphendula. Ngoku makhe sibone ukuba kutheni i-accounting ngqo? Ewe, okanye kutheni, oku kungoko oko kusenziwa kwethu kusuka kumsebenzi welizwe langaphandle, ngakumbi isiJalimane, ekubeni igama elithi "i-akhawunti" livela kwimvelaphi encinci kwaye ithetha "umnikazi wencwadi". Yona imfesane yonke. Cinga, wonke umntu uyazi malunga nale nto, kodwa oku akukukho okwenyaniso: abaninzi bayazi kuphela ukuguqulelwa kweli gama, kwaye yintoni efihliweyo phantsi kwayo - ungacingi nangayo. Efihliweyo phantsi kwayo yindlela nje esiya kuthiwa "ukuphendula", kunye nesiseko sale ndlela, njengoko sonke siyazi - ukuveliswa ngokukodwa kukaL. Pacioli kukungena kabini. Ngalesi sixhobo esinokuba sikwazi ukubonisa zonke iintlobo zemisebenzi ephakamileyo kwixesha lobomi boqoqosho. Ingeniso ephindwe kabini evumela ukuba ungadideki kwaye ufikelele ngokukhawuleza ulwazi olufunekayo ngokukubethela nge-akhawunti. Ngoko ke ngokukhawuleza uqokelele ingxelo kwiirekhodi ze-sovmestnyh ezibhaliswe kwincwadi ephambili (utywala), kwaye uxanduva lwale rekhodi umntu othile (umnini). Yingakho ungumgcini-mali.

Yanele imbali, masibuyele kwizinto ezithatha ingxelo kwizinto zangoku zaseRashiya zanamhlanje. Ngomdla, cela abahlobo bakho oko bacinga malunga nalo mbuzo. Uya kumangaliswa, kodwa abaninzi (abantu aba-7 ukuya kwezi-10) baya kuthi it irhafu, ibhalansi. Owona uphambili kakhulu uza kuthetha ukuba ukuchongwa kweendawo zokugcina, ukukhusela iziphumo zokusebenza ezingalunganga, ukulawulwa kwepropati kunye ne-akhawunti. Oku akubi, kodwa akukho nto, kuba i-accounting iqhutyelwa kwisikhokelo serhafu kuphela kunye neengxelo ezigunyazayo. Kwaye konke oko. Ewe, ukuba abanye bayabukela, bahlalutya oko bakufundisayo - kukhulu kakhulu! Kwaye kuphela abantu aba-2 kwabangama-10 abaza kuphendula ukuba ukubalwa kweenkcukacha yinkcazelo echanekileyo kwinkqubo eyenzelwe ukunika ulwazi ngesicelo sokuqala kunoma ubani osemva kwayo ukuba afake isicelo (ngokuqinisekileyo ukuba negunya lokwenza njalo). Ngaba ucinga ukuba kunjalo nje? I-An ayikho - ngenxa yoko kukho iingcinga ezinjengokuthi "ukugcina incwadi" kunye "ne-akhawunti yokuphatha". Ngenxa kaThixo, kodwa ukuba kukhokelela ekuphindaphindeni kwamasebe - le ntlekele, kwaye nokuba yintoni - ukuzisa ilahleko zangempela kwinkampani. Ndiyavuma ukuba kwezinye iinkampani ezingenanto zicocekileyo ezinjalo zinokuthi zenzeke, kodwa oku akusikho ukuphathwa kweengxelo, kodwa kubalwa "imali emnyama" kwaye akukho nto enokuyithethayo ngoku.

Ekugqibeleni, ndingathanda ukudibanisa ukuba abaphathi kufuneka bathathe indlela enoxanduva lokubhekiselele kwi-accounting, ngokuvavanya isantya sokungabonakali kwishishini labo. Emva koko, akunakuqonda ukuba kugcinwe i-accounting kunye nelinye isebe lezemali, elenziwe ukuba lingenzi imisebenzi yalo, kodwa kulawulo lolawulo. Akukho nto engeyiyo into engeyiyo into xa ezinye iimveliso ezintsha ezenziwe ngokuzenzekelayo ziqaliswe ngokukodwa kwi-accounting accounting, okanye xa umsebenzi uvele nje uqalise ulawulo lwe-accounting. Kodwa kutheni uzisa? ... Kodwa le nto sele isihloko sesicatshulwa esahlukileyo.