Xa uqala ishishini, nokuba likhulu okanye lincinci, uyazi ukuba omnye wemisebenzi oza kuyenza, ngaphandle kwamathandabuzo, ubalo. Nangona kunjalo, ayingabo bonke abantu abayaziyo i-accounting esisiseko yenkampani, nokuba zezona zinto zixhaphakileyo ezinokuthi ziphathwe ekhaya okanye kusapho. Kwaye, ekugqibeleni, kuya kufuneka ubhenele kumphathi okhathalela yonke into.
Ewe, kule meko sicinge ukukunceda Qonda ukuba yintoni ubalo olusisiseko, yazi eminye yemigaqo yale kwaye, ngaphezulu kwako konke, ukuyenza ibe nzima kuwe. Ngaba uyafuna ukuqhubeka nokufunda ukuze wazi yonke into?
Yintoni ubalo olusisiseko
Isiseko sobalo-mali sinokuchazwa njenge inzululwazi ejongene nokufunda nokuhlalutya yonke imicimbi, nokuba yeyemali okanye yezoqoqosho, eyenzeka kwinkampani. Ngamanye amagama, sithetha ngayo yonke into enento yokwenza nengeniso kunye neenkcitho ezichaphazela ngokuthe ngqo okanye ngokungathanga ngqo inkampani.
Ke, injongo yolu cwangciso-mali lusisiseko kukurekhoda nayiphi na intshukumo eyenzeka kwiincwadi ezibizwa ngokuba ziincwadi, kodwa kusoloko kulandelwa imigaqo esebenzayo eSpain, oko kukuthi, isiCwangciso soBalo-mali ngokubanzi.
Ngale ndlela, iziphumo ziiakhawunti zokwenyani nezithembekileyo kwimeko yenkampani.
Ngapha koko, iNqaku lama-25.1 loMmiselo wasebukhosini ka-Agasti 22, 1985, iKhowudi yoRhwebo, utsho njalo "Wonke umqeshi kufuneka agcine ingxelo enocwangco, efanelekileyo kwimisebenzi yenkampani yakhe evumela ukubekwa kweliso kuyo yonke imisebenzi yayo, kunye nokulungiswa kwamaphepha ebhalansi kunye nee-inventri (...)" Ingaba ithetha ntoni? Ewe iya kuba ngumntu ophetheyo kwinkampani oya kuthi akhathalele ukugcina irekhodi layo yonke intshukumo. Sithetha ngobalo olusisiseko lwenkampani.
Isiseko sobalo-mali: iikhonsepthi ongenakukulahla
Kwaye ngoku ukuba uyazi ukuba yintoni ubalo olusisiseko, kufuneka wazi ukuba ikhona ezinye iikhonsepthi ezisisiseko, Kwaye ke ngoko wonke umntu osomashishini, okanye nkqu wonke umntu, kufuneka azi kakuhle. Oku kulandelayo:
Ishiti yokudibanisa izibalo
Ikwabizwa ngokuba liphepha lokulinganisa kwaye iya banombono malunga nemeko, ezoqoqosho kunye nezemali, zenkampani ngexesha elimiselweyo. Ngaphakathi kulungelelwaniso, ufumana iikhonsepthi ezinje ngeasethi, amatyala kunye nokulingana kwenkampani.
Umsebenzi log
Olu luvo lubhekisa kwimisebenzi eyahlukeneyo yezoqoqosho nezemali eyenzekayo kwinkampani. Zonke kufuneka zibhaliswe kwincwadi yokubalwa kwemali, ngakumbi kwiDaily Book ngokunjalo nakwiGeneral Ledger, ziqhekeza imisebenzi ngokubhekisele kwinto yokuba yidebhithi okanye izinto zetyala.
Ibhalansi yokujonga izibalo kunye neebhalansi
Xa ubalo olusisiseko lwenziwe kakuhle, lo mxholo kufuneka ubonakalise ukuba zombini izibalo kunye neebhalansi zichanekile. Ngamanye amagama, sithetha ngoxwebhu olwenziwa rhoqo kwiinyanga ezintathu (okanye xa kufanelekile, inyanga nenyanga) apho Isambuku sedebhithi kunye nekhredithi kunye nemilinganiselo ehambelana nazo zombini iikholamu iyaqokelelwa.
Umjikelo wobalo
Eli lixesha apho imisebenzi yenkampani yenziwa khona kunyaka-mali wayo. Ngokwesiqhelo, ihlala unyaka omnye kwaye iqala ngosuku lokuqala lonyaka (ngoJanuwari 1) kwaye iphele ngoDisemba 31.
Inzala kunye neakhawunti yelahleko
Yiyo - uxwebhu apho yonke ingeniso kufuneka ifakwe, kunye nazo zonke iindleko zenkampani, ukwazi imeko yezoqoqosho yale nto.
Ezinye iikhonsepthi ezibalulekileyo kwi-accounting
Nangona iikhonsepthi zokuqala esithe sazixoxa yilezo iwela kuphicotho-zincwadi olusisiseko, zininzi nezinye ekufuneka zaziwe ukuba zikusebenzisa oku. Ke ngoko, apha sithetha ngezinye ezingakumbi.
Isiseko sobalo-mali: yintoni ubulungisa
Ilifa lemveli licaciswa njengale setethi yeeasethi, amalungelo, uxanduva ... olunayo inkampani. Ngamanye amagama, yiyo yonke into eyeyenkampani.
Ngoku, kwilifa lakho, unokufumana iindawo ezintathu:
- Iyasebenza. Zizinto zexabiso, amalungelo kunye nezibophelelo ezinokuba zezi: zangoku okanye zangoku, Oko kukuthi, ziya kuba yinxalenye yenkampani ixesha elingaphantsi konyaka; okanye ezingezizo ezangoku okanye ezisisigxina, ezo ziya kuba zezenkampani ngaphezulu konyaka.
- Umsi. Kule meko, sibhekisa kwizibophelelo, Oko kukuthi, kumatyala enkampani. Njengakwimpahla yexabiso, ezi ziyahluka phakathi kwangoku, ngaphantsi konyaka; kunye non-yangoku, kumatyala exesha elide.
- Ubungakanani benethi. Lo ngumahluko phakathi kweeasethi namatyala, njengoko inika ixabiso "lencwadi" lenkampani.
Iingxelo ezisisiseko zokunikwa kwengxelo
Omnye umxholo obaluleke kakhulu kwi-accounting esisiseko yile yeakhawunti. Ezi sele zimiselwe kwisiCwangciso se-Akhawuntingi esiBanzi kwaye zisetyenziselwa ukufumana ulwazi olucacileyo ngemeko yenkampani. Zithini ezo akhawunti?
Kufuneka kwaye unayo
Okanye yintoni efanayo, iindleko kunye nengeniso inkampani enayo. Ityala libandakanya zonke iindleko inkampani enazo; ngelixa ityala lingeniso.
Ukulingana
Ibhekisa kumzobo ophuma njenge iziphumo zomahluko phakathi kwetyala kunye namatyala. Kwaye le ntsalela inokuba netyala, oko kukuthi, kunetyala elingaphezulu kunelo likhoyo; okanye otyalwayo, onemali engaphezulu kweletyala. Xa bobabini benika isixa-mali, oko kukuthi, kukho imali efanayo kunye nekhredithi, emva koko kuthiwa "kukho iakhawunti ehleliweyo."
Inkqubo yokungena kabini
Le nkqubo yeyona isetyenziswa kwi-accounting, kodwa kwi-accounting esisiseko kunokuba nzima ngakumbi. Imalunga nokufakwa kwamangenelo kwimigca emibini, enye yetyala kunye nenye yamakhredithi.
Iincwadi zophicotho zincwadi zemali
La ngamaxwebhu apho onke amaxwebhu kufuneka agcinwe kwaye aya kuba nayo yonke ingcaciso yezoqoqosho nezemali yenkampani. Kutheni kusithiwa ziincwadi? Ewe, kuba ngemihla yabo babeziincwadi zokwenyani, kuphela ngoku "ziincwadi zedijithali."
Okwangoku, kwi-accounting, kukho iincwadi ezininzi ezinyanzelekileyo, ezinje:
- Incwadi yedayari. Kuyo, yonke intshukumo yobalo-mali eyenzeka ngonyaka kufuneka irekhodwe, ihlaziywe yonke imihla.
- Uluhlu lweencwadi kunye neeakhawunti zonyaka. Ibonisa iiasethi kunye namatyala enkampani. Phakathi kwedatha oya kuyifumana ibhalansi yokuqala yenkampani, iibhalansi zezibalo kunye neebhalansi, uluhlu lokuvala okanye iiakhawunti zonyaka.
Ngaphandle kwezi zimbini, ngokuzithandela, ezinye iincwadi zinokuthathwa. Umzekelo, iGeneral Ledger (apho kubhalwa khona imali kunye nekhredithi), incwadi yebhanki, incwadi yokugcina ...