Xa sithetha ngemigaqo ye accounting uyazi ukuba maninzi. Ingxaki kukuba akukho lula ukuwaqonda. Kule meko, Siza kugxininisa kukwahluka koluhlu lweempahla. Uyayazi ukuba yintoni?
Okulandelayo siza kuthetha malunga nokuba yintoni, kuthetha ukuthini ukuba nomfanekiso ochanekileyo okanye ongalunganga okanye ithini indlela yokubala. Ngaloo ndlela, ekugqibeleni le ngcamango iya kucaca ngakumbi kuwe. Ngaba siya kuqala?
Yintoni ukwahluka kwesitokhwe
Eli gama lihambelana ngokusondeleyo neenkampani ezizinikele ekuveliseni okanye ekuthengiseni iimveliso, kuba zihlobene nazo. Ibhekisa kwindlela izitokhwe eziguquka ngayo. Oko kukuthi, yintoni umehluko okhoyo phakathi kwee-stocks ekuqaleni kunye nezo zibanjwe ekupheleni.
Ngokomzekelo, Khawufane ucinge ukuba unenkampani ethengisa iziqholo. Ekuqaleni, ukuthengisa, une-stock okanye i-stock ye-100 quantities. Ngenyanga uzinikela kwishishini lakho kwaye xa usuku lokugqibela lwenyanga lufika ujonge isitokhwe kwaye ufumanise ukuba unama-20. Umahluko lutshintsho kwisitoko.
Ngoku, xa ucinga ngolu hlobo lwesitokhwe, kukho into enokuthi ingacacanga kuwe. Kwaye kukuba, xa zithengisiwe, oko kukuthi, uluhlu lokugqibela lungaphantsi kweyokuqala, nangona kucingelwa ukuba uthengisile, eneneni yindleko kuwe (kuba kufuneka ubuyisele kwaye ke unike imali) . Kodwa Ukuba uluhlu lokugqibela luyafana nolokuqala, kucingelwa ukuba yingeniso (Enyanisweni, ekubeni akufuneki uchithe, usenayo loo mali uyityale njenge-asethi.)
Ewe, siyazi ukuba akulula ukuxelisa. Ngenxa yokuba, kwelinye icala, ufumana inzuzo kwiintengiso, kodwa inxalenye yazo kufuneka isetyenziswe ukuthenga izitokhwe ezitshintshileyo.
Lubalwa nini utshintsho lwempahla?
Ngoku ekubeni kucace ngakumbi kuwe ukuba yintoni na utshintsho lwe-inventri, unokuzibuza ukuba kufuneka lwenziwe nini. Yonke imihla? Rhoqo ngeveki? Inyanga?
Ngokwesiqhelo kufuneka isoloko ibalwa ekupheleni konyaka-mali. Ngamanye amazwi, isoloko ibalwa nge-31 kaDisemba. Ngale ndlela, nge-1 kaJanuwari unedatha yento owahlulayo kulo nyaka mtsha kwaye, kude kube ngunyaka olandelayo, awudingi kuxhalaba (nangona ukuba uyathengisa kuyinto eqhelekileyo ukuba ube namangeno amaninzi okutshintshwa kwesitokhwe) .
Ibalwa njani
Sele uyayazi into, nini... masihambe njani? Ifomula yokwahluka kwesitokhwe ayinzima, kodwa umzekelo esikunike wona ngowona usisiseko. Ngokwenyani, kukho imiba ethile ekufuneka ithathelwe ingqalelo ukuze yonke into ihambe kakuhle.
Ukuqala, ifomula yotshintsho kwi-inventri yile ilandelayo:
Ukwahluka kwesitokhwe = Ukuphela kwesitokhwe - Isitokhwe sokuqala
Kodwa le yeyona nto isisiseko. Kwaye kwiimeko ezininzi akuyonyani. Ke ngoko, enye ifomula eneenkcukacha ngakumbi yile ilandelayo:
Ukwahluka kwesitokhwe = Isitokhwe sokuqala + Isitokhwe esenziweyo - Isitokhwe esithengisiweyo
Ingaphezulu enyanisweni sinokuqwalasela enye indlela. Kwaye yiloo nto ucinga ukuba inkampani yakho yeyeencwadi. Xa uzibeka emarikeni, uthumela ezininzi kwiivenkile zeencwadi, oku kuthetha ukuba uneencwadi "kwidiphozithi" ongazi ukuba zithengisiwe okanye azithengiswa, kwaye, ngokukhawuleza okanye kamva, ziya kubuyela kuwe.
Oko kuthethwa, izitokhwe zokugqibela zixhomekeke kwinto ezinokubuyela kuwe. Ngoko ke, kufuneka sithathele ingqalelo idatha yokwenyani ngokwemiqathango yokuthengisa. Yiyo loo nto kucetyiswa, ukusukela nge-31 kaDisemba, zonke iimveliso zikwazi ukwenza utshintsho oluthembekileyo ngakumbi kwinyani yenkampani.
Ungeno lwe-accounting lokwahluka kuluhlu lweempahla lwenziwa njani
Uyafuna ukwazi ukuba urekhoda njani ukwahluka kwisitokhwe kwi-accounting. Ukuqala, kufuneka uthathele ingqalelo izinto ezininzi eziyinxalenye yayo. Phakathi kwazo kukho ezi zilandelayo:
Imihla
Nanini na xa ungeno lwe-accounting lwenziwa, kufuneka luze nomhla othile ukuze lubhaliswe kakuhle. Kule meko, kwaye njengoko sikuxelele, utshintsho kwi-stocks luphawulwe kanye kuphela kwi-accounting, ngoDisemba 31. Oku kukwabizwa ngokuba "yi-stock regularization."
Iiakhawunti
Kule meko, sibhekisa kwiiakhawunti eziya kubandakanyeka kutshintsho lwempahla. Ezi akhawunti zifumaneka kwiQela lesi-3 lesiCwangciso soCwangciso-mali Jikelele. Ngokukodwa, ezona zibalulekileyo zezi zilandelayo:
- Iakhawunti ye-300 yeMpahla: Nazi iimveliso ozithengela ukuthengisa.
- Iakhawunti yeeMveliso ezingama-330 eziqhubekayo: Zezo mathiriyeli ekrwada ezifunekayo ukwenza iimveliso ezithengiswayo.
Ezinye iiakhawunti ekufuneka ziqwalaselwe ngama-310, 340 kunye nama-350.
Nangona kunjalo, kufuneka kwakhona uthathele ingqalelo iqabane, elivela kwiqela 6 okanye 7. Kule nto unokufumana ezimbini ezibalulekileyo, ezifana ne-610, ehambelana ne-akhawunti ye-300; kunye ne-710, kunye ne-akhawunti ye-330.
Kwaye, njengalapha ngasentla, ezinye iiakhawunti ekufuneka zithathelwe ingqalelo zi-711, 712, 713.
Uluhlu lutshintsha ukungena
Oku kuya kubonakala kuphela ngoDisemba 31 kwaye kuyo, kwelinye icala, izitokhwe zokuqala kufuneka zisuswe. Kwelinye icala, abokugqibela babhalisiwe. Ngamanye amazwi, kuyimfuneko ukulinganisela ukwenzela ukuba unyaka olandelayo uqale nge-initials yedwa, ngaphandle kokutsala nantoni na enye.
Kule meko siza kusebenzisa umzekelo ukuze sikwenze kucace kuni.
Unenkampani eyayinayo, ekuqaleni konyaka, iimveliso ze-15000 zokuthengisa. Ekupheleni konyaka, ineemveliso ze-10000.
Okokuqala, kuya kufuneka urhoxise izitokhwe zokuqala, oko kukuthi, kufuneka ubhale i-accounting entry (610 okanye i-712) kunye nenani lempahla yemveliso ekuqaleni konyaka kwaye ekupheleni.
Kule meko, iimveliso ze-15000.
Emva koko, ukubhaliswa kwezitokhwe zokugqibela kuya kwenziwa, kwakhona kunye ne-akhawunti ye-330 (okanye i-350) kunye ne-712.
Ngaloo ndlela, i-priori, isenokungacaci kakuhle kuwe, kodwa kufuneka uhlale ugqiba unyaka kwaye uvale yonke into ukuze uqale entsha kunye nesele kunyaka odlulileyo (okanye ngexabiso elikhulu ukuba ngaphezulu sele ityaliwe. kuyo). Ngaba ukwahluka kwezitokhwe kucacile kuwe?