Amangenelo okuhlawula: yintoni, yenzelwe ntoni kwaye yenziwa njani?

Amangenelo omvuzo

Ukuba uziqeshile kwaye unabasebenzi, okanye inkampani enabasebenzi, Ndiqinisekile ukuba ufunde ngakumbi malunga nomba womvuzo. Kodwa, kuthekani ngamangeno omvuzo kwi-accounting?

Namhlanje sifuna ukukunika isandla ukuze uqonde ukubaluleka kokungena kwe-accounting yee-payrolls kunye nendlela yokuphumeza ukuze babhaliswe kakuhle. Oko kuya kukunceda ungabi nangxaki nge-accounting kwaye yonke into iya kudibanisa. Ngaba siza kuqala?

Yintoni amangeno e-accounting

iintlawulo zomvuzo

Ukuqonda amangenelo oluhlu lwemivuzo kubalulekile ukuba uqonde ukuba sithetha ngantoni ngamangenelo e-accounting. La ngamangenelo enziwe kwiincwadi ze-accounting. Umsebenzi wabo kukurekhoda umsebenzi kwaye kunyanzelekile ukuba zirekhodwe yonke imihla nangokulandelelana kwazo.

Ezi zifakwe kwijenali, nangona zinokuba nazo kwileja, kunye nomhla wazo wokungena, inombolo ye-odolo yokungenela, ii-akhawunti kunye nohlobo lomsebenzi owenziweyo.

Ukukunika umbono, ukungena kwe-accounting kunokuhlawula umthengisi. Le nkqubo inamanyathelo amaninzi:

  • Kwelinye icala, imali itsalwa ebhankini (i-akhawunti ye-akhawunti yenziwe ebhankini). Oku kuya kufakwa kwidebhithi inxalenye (khumbula ukuba lityala kwaye ufuna loo mali evela ebhankini ukuze uhlawule).
  • Ngakolunye uhlangothi, Intlawulo yenziwa kwi-akhawunti yomthengisi. Kule meko, loo mali itsalwe ebhankini ifakwe kwinxalenye yetyala.

Kwaye ngawaphi amangenelo omvuzo?

Ukwenza oku ngasentla kucace, unokuyiqonda loo nto amangenelo eepeyiroli ziinkcazo eziqhutywa ngokunxulumene nomvuzo wabasebenzi ukuba nguwe ophetheyo

Ngamanye amazwi, imalunga nokubhalisa i-payroll yomsebenzi ngamnye kwi-accounting yenkampani (okanye umntu oziqeshileyo) ukuze into nganye ihlale kwindawo ehambelana nayo.

Yintoni umsebenzi wamangenelo omvuzo

ukubalwa kwemali

Njengoko uyazi, kwi-accounting, kubaluleke kakhulu ukugcina irekhodi eneenkcukacha yonke into ukwenzela ukuba amanani alingane kwaye kungabikho iingxaki zomthetho (okanye kunye noNondyebo). Kwimeko yokuhlawula, ezi zirekhodwa ngenxa yeenzuzo ezininzi ezinikezelayo, hayi kubahloli kuphela, kodwa nakwiinkampani ngokwazo.

Phakathi kwazo, kwaye njengemisebenzi yezi zihlalo, sinazo:

  • Kuphephe ubuqhetseba. Ingakumbi into ebizwa ngokuba "ngumsebenzi womoya." Aba ngabasebenzi abenza usuku lokusebenza kwinkampani kodwa abekho kwimeko yomthetho. Oko kukuthi, abo basebenza "B".
  • Khusela ii-asethi zenkampani. Kuba xa usenza amangeno e-akhawunti yomvuzo uya kuba ugcina ulawulo olugcweleyo lweendleko inkampani enayo kwaye unokwazi ukuba uchitha ngaphezulu okanye ukuba kukho impazamo.
  • Indawo yokusebenza engcono. Ngengqiqo yokuba, ngokuzisa yonke into ngoku, uya kukwazi ukuhlangabezana neemeko zokusebenza kwaye uhlawule ngexesha.

Zeziphi iiakhawunti ezisetyenziselwa amangenelo omvuzo?

Xa ungenisa ii-payroll entries, kufuneka ucace ukuba kukho uthotho lweeakhawunti ze-accounting ezisetyenziselwa la mangenelo. Oku akuthethi ukuba azisetyenziselwa ezinye iiakhawunti; ngokwenene ewe.

Kodwa, kwi-payroll, ii-akhawunti ze-accounting ziya kuba:

  • Imivuzo kunye nemivuzo (640). Itsalwa kwaye kufuneka iquke isixa-mali esipheleleyo somvuzo ngamnye, ukongeza kwizongezelelo zokukhubazeka emsebenzini, izibonelelo zokukhubazeka ezivela kwinkampani kunye nembuyekezo.
  • Ukhuseleko lwezentlalo oluhlawulwa yinkampani (642). Oko kukuthi, umrhumo woKhuseleko lweNtlalo ohlawulwa yinkampani ngomsebenzi ngamnye oxhomekeke kuye. Kwaye ngaphambi kokuba ubuze, hayi, uKhuseleko lweNtlalo lomsebenzi ngamnye alufakwanga apha (leyo, njengoko uyazi, yinkampani ekufuneka iyifake egameni labo). Le akhawunti iya kungena kwi-debit.
  • Imibutho yokhuseleko loluntu, ababolekisi (476). Ingaya kwityala kwaye kule meko siza kubandakanya isabelo somsebenzi, kodwa nesenkampani.
  • UNondyebo kawonke-wonke, umbolekisi ngokubanjwa (4751). Kwakhona kwityala, ibhekisa kweso sixa esihambelana nerhafu yengeniso yomntu ebanjwa kumvuzo womsebenzi ngamnye.
  • Imivuzo kusalindwe intlawulo (465): oko kukuthi, yintoni ehlawulwa umsebenzi ngamnye (eli nani kufuneka lingqinelane nomvuzo oseleyo oza kufunyanwa ovela kuluhlu lwemivuzo).
  • Ukuhlawulwa kwangaphambili (460). Kwimeko apho kukho imali engaphambili eyenziwe kuwe.
  • Ingeniso evela kwinkonzo kubasebenzi (755). Sisixa semali evela kukhuseleko loluntu oluxhaswa ngemali.

Zenziwa njani amangenelo emivuzo?

Bala umvuzo

Ngayo yonke into esikuchazele yona, lixesha lokuba uyiqale kwaye wazi indlela yokwenza ingeniso ye-accounting ye-payroll. Gcina ukhumbula ukuba kuya kufuneka wenze oku ngomvuzo ngamnye onawo.

Ngaloo ndlela, into yokuqala oyifunayo kukuba ukwazi yonke idatha malunga nomvuzo kunye nemivuzo, ukhuseleko loluntu, ukubanjwa kweNondyebo, yintoni ekufuneka ihlawulwe kwi-Social Security body, i-holdholding, imivuzo elindelekileyo, ukuqhubela phambili ... Ngamafutshane, zonke Iingxelo esele sikuxelele ngazo ngaphambili.

Njengokuba usazi, ababini kubo baya kwi-debit (imivuzo kunye noKhuseleko lweNtlalo), ngelixa bonke abanye kufuneka baye kwikhredithi.

Ngoku, kuya kufuneka ubeke umzobo ngamnye kungeniso oluhambelanayo.

Makhe sikwenzele umzekelo. Khawucinge ukuba unomsebenzi onomvuzo opheleleyo we-1000 euros. UKhuseleko lweNtlalo olujongene nenkampani yi-euro ye-300 kunye neyomsebenzi i-70 ye-euro. Okokugqibela, irhafu yengeniso yakho oyibambeleyo oyenzela umsebenzi yi-140 euros.

Ngoko, iya kuhlala:

  • I-akhawunti yemivuzo kunye nemivuzo (kwi-debit): 1000
  • Ukhuseleko lwezentlalo (kwidebhithi): 300
  • I-Arhente yoKhuseleko lweNtlalo (ngetyala): 300 + 70 = 370
  • Ukubanjwa kukaNondyebo (kwityala): 140
  • Umvuzo olindelekileyo (kwityala): 1000-140-70 = 790

Oku kuya kuba sisihlalo. Kodwa, ngomhla wentlawulo, ukungena kwesibini kwe-accounting kuya kwenziwa apho kuchazwe oku kulandelayo:

  • Umvuzo ongekahlawulwa (kwidebhithi): 790
  • Iibhanki c/c (kwityala): 790

Ngaloo ndlela kuya kubonakala kakuhle kwaye uya kuthobela umthetho (kwaye ukubalwa kwakho kuya kwenziwa kakuhle).

Ngoku sele uwubonile umba wokungeniswa kwemivuzo, Ngaba uyabona ukuba ubuyenza kakuhle? Ngaba uyathandabuza? Yiyeke kuthi kwi comments kwaye sizakuzama ukuyiphendula.


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