Yintoni idebhithi kunye nekhredithi

Iidebhithi kunye neekhredithi ziikhonsepthi ezisisiseko kwi-accounting

Sele kumaxesha aphakathi, iibhanki zelo xesha zaqala ukubhala phantsi ukungena nokuphuma kweemali. Xa umthengi eshiya imali ethile kwidiphozithi yakhe, kwaphawulwa njenge "debet dare." Oku kubonise umgcini-bhanki ukuba utyala imali kuloo mthengi, emva kokuba efake idiphozithi, kunjalo. Kunoko, xa umthengi efuna ukurhoxisa imali yakhe, umgcini-bhanki wabhala phantsi njenge "debet habere" ukurekhoda ukuphuma kweemali. Namhlanje, amagama asetyenziselwa ezi zenzo afana kakhulu kwaye kubalulekile ukuqondwa. Ngoko ke, siya kunikezela eli nqaku ukuze sichaze yintoni idebhithi kunye nekhredithi

Ngaphakathi kobalo-mali, imiqathango yedebhithi kunye nekhredithi Zezinye zezona ngqiqo zisisiseko kweli candelo. Ukuba sifuna ukuzinikela kwihlabathi lezemali okanye ubuncinane siliqonde kakuhle, ezi zinto zimbini zimele zicaciswe kuthi. Ngesi sizathu siza kuchaza ukuba zeziphi iidebhithi kunye neekhredithi, umahluko phakathi kweekhonsepthi ezimbini kunye nendlela ezirekhodwa ngayo kwiintlobo ezahlukeneyo zeeakhawunti. Ke ungathandabuzi ukuqhubeka ufunda ukuba usabhidaniswa nala magama mabini.

Ithini idebhithi kwi-accounting?

Idebhithi ibonisa umvuzo wenkampani

Xa sithetha ngedebhithi kwi-accounting, sibhekisa kwingeniso efunyanwa yinkampani. Oku kubonakaliswa njengentlawulo kwi-akhawunti. Ngoko ke, idebhithi imele ukuhla kweemali kunye nokunyuka kotyalo-mali. Ngamanye amazwi: Ibonisa ukunyuka kwee-asethi kunye neendleko. Kwinqanaba lokubonwayo, ngokuqhelekileyo limelwe kwikholamu yasekhohlo yee-akhawunti zeleja.

Ngokusisiseko, i-debit irekhoda zonke iintengiselwano ezimele ingeniso kwi-akhawunti. Ngokuphathelele inkcazo, ibonakaliswa njengentlawulo. Kufuneka kuqatshelwe ukuba i-debit kunye nekhredithi zikhonsepthi ezimbini ezichaseneyo. Nangona kunjalo, zihambelana ngokuthe ngqo: Nanini na xa i-debit inyuka, ikhredithi iya kuhla, kwaye ngokuphambene.

Yintoni ikhredithi kwi-accounting?

Iirekhodi zetyala zonke iintengiselwano eziphumayo

Ngoku siyazi ukuba yintoni idebhithi, masicacise ukuba yintoni na ikhredithi. Kule meko, zonke ukuhanjiswa kunye nokuhoxiswa kwi-akhawunti zirekhodwa. Ngokuchaseneyo nemeko yangaphambili, ukuhla kotyalo-mali kunye nokunyuka kwenkxaso-mali kubonakaliswe. Ngamanye amazwi: Ityala limele ukunyuka kwengeniso kunye namatyala. Ngokuqhelekileyo imelwe kwikholamu yasekunene yee-akhawunti zeleja.

Njengoko sele sichazile ngaphambili, zimbini iikhonsepthi ezichaseneyo, ngoko ke irejista yekhredithi ibhalisa zonke iintengiselwano eziphumayo. Ngokubhekiselele kwi-annotation, kule meko ibonakaliswa njengomrhumo. Ngoku kucacile ukuba zeziphi iidebhithi kunye neekhredithi, kufuneka sikhumbule ukuba umgaqo wokungena kabini uhlala usebenza: Akukho mboleki ngaphandle komboleki, kwaye akukho mboleki ngaphandle kombolekisi. Ngamanye amazwi: Nanini na enye yezinto zisanda, enye iyancipha. Umzekelo uya kuba kukufumana okulungileyo, sinyusa i-asethi yethu kodwa kufuneka siyihlawule.

Yintoni idebhithi kunye nekhredithi: Iintlobo zeeakhawunti

Kukho iintlobo ezahlukeneyo zee-akhawunti ezinxulumene ne-debits kunye neekhredithi.

Sakuba sicacelwe ukuba zeziphi iidebhithi kunye neekhredithi, makhe sibone ukuba zimelwe njani kwiintlobo ezahlukeneyo zeeakhawunti. zikhona amaqela amathathu ukusuka ngokufanayo:

  • Iiakhawunti zeAsethi: Babonisa amalungelo kunye nempahla yenkampani, enokuthi ngayo iqhube imisebenzi yayo. Oku konyusa umbulelo kwidebhithi kwaye yehla ngetyala.
  • Iiakhawunti zetyala: Ezi zenziwa zizibophelelo inkampani ekuthethwa ngayo enayo nomntu wesithathu. I-akhawunti ye-asethi idla ngokufunyanwa nge-akhawunti yetyala. Oku konyusa umbulelo ngokuba kunye nokuncipha ngedebhithi.
  • Iiakhawunti zeNgcaciso: Zezo ezimele iimali zakho okanye inkxaso-mali.

Nokuba yeyiphi na inkqubo yezemali efunwa yinkampani, iyakwandisa okanye inciphise ii-asethi zenkampani ekhankanyiweyo. Ukuze uthumele lo msebenzi, i-akhawunti ifakwe kwikhredithi okanye itsalwe, kananjalo isoloko isalatha xa yenziwe. Makhe sibone ukuba yintoni na ingcamango nganye:

  • Hlawula: Xa intengiselwano yekhredithi irekhodwa, i-akhawunti ifakwa.
  • Thatha: Xa idebhit transaction irekhodwa, i-akhawunti iyatsalwa.

Xa sicacelwe ngohlobo lwe-akhawunti ebandakanyekayo kwintengiselwano, sinokutyala okanye ukutsala imali. Ukwenzela oku, kubalulekile ukuba kuboniswe le datha ilandelayo:

  • igama kunye nenombolo yeakhawunti yeleja
  • Inani yentengiselwano

Ibhalansi kunye neentlobo zazo

Sithetha ngemigaqo ye-basic accounting, apho iidebhithi, iikhredithi kunye neeakhawunti ziyinxalenye. Ngoku makhe sixoxe ngeentlobo ezahlukeneyo zokulinganisa ezikhoyo. Xa sithetha ngokulinganisela, sibhekisela kwi umahluko phakathi kwedebhithi kunye nekhredithi. Ngokuxhomekeke kwisiphumo, kukho iintlobo ezintathu ezahlukeneyo zokulinganisa:

Inqaku elidibeneyo:
Ukwenza i-accounting esisiseko
  1. Ibhalansi yedebhithi: I-akhawunti ine-balance balance xa i-debit yayo inkulu kunekhredithi yayo. Oko kukuthi: Kufuneka > Unayo. Ngesi sizathu, iindleko kunye neeakhawunti ze-asethi zinolu hlobo lwemali eseleyo. Oku kungenxa yokuba idebhithi ibonisa iitransekshini zakho ngelixa ikhredithi imele ukuhla kwakho. Ukufumana isiphumo, kufuneka uthabathe ikhredithi kwi-debit. Ubalo luya kuba ngolu hlobo: Kufuneka - Ubenayo.
  2. Ibhalansi yetyala: Ngokuchaseneyo nangaphambili, ibhalansi yekhredithi yenzeka xa ikhredithi inkulu kunetyala. Oko kukuthi: Yiba > Kufuneka. Ke ngoko, ingeniso, ixabiso eliseleyo kunye nee-akhawunti zetyala zinolu hlobo lwemali eseleyo, kuba iimali zokuqala zirekhodwa njengeekhredithi ngelixa ukuncipha kubonakaliswa kwiidebhithi. Isiphumo sibalwa ngokuthabatha idebhithi kwityala. Ifomula iya kuba yile ke ngoko: Ityala – kufuneka.
  3. Ibhalansi enguziro: Kwenzeka kwii-akhawunti apho ikhredithi kunye ne-debit zifana. Oko kukuthi: Kufuneka = Ubenayo

Kuyinyani ukuba zombini iikhonsepthi zinokubhida ekuqaleni, kodwa ukuziqonda kuya kusinceda kakhulu kwihlabathi lezemali kunye ne-accounting, ngakumbi xa sifuna ukuseka inkampani yethu. Ndiyathemba ukuba ngalo lonke olu lwazi kuye kwacaca kuwe ukuba zeziphi iidebhithi kunye neekhredithi kwaye zibonakaliswa njani kwiintlobo ezahlukeneyo zeeakhawunti.


Umxholo wenqaku uyabambelela kwimigaqo yethu imigaqo yokuziphatha yokuhlela. Ukuxela impazamo cofa apha.

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