Uma sikhuluma ngamatemu e-accounting uyazi ukuthi maningi. Inkinga ukuthi akulula ukuwaqonda. Esimweni esinjalo, Sizogxila ekuhlukeni kwempahla. Uyazi ukuthi kuyini?
Okulandelayo sizokhuluma ngokuthi kuyini, kusho ukuthini ukuba nesibalo esiqondile noma esinegethivu noma iyiphi indlela yokubala. Ngakho, ekugcineni lo mqondo uzocaca kakhulu kuwe. Siqale?
Kuyini ukuhlukahluka kwesitoko
Leli gama lihlobene eduze nezinkampani ezizinikele ekukhiqizeni noma ekuthengiseni imikhiqizo, ngoba lihlobene nazo. Kubhekiselwa ekutheni izitoko ziguquka kanjani. Okusho ukuthi, yimuphi umehluko okhona phakathi kwamasheya ekuqaleni nalawo abanjwe ekugcineni.
Isibonelo, Ake sithi unenkampani edayisa iziqholo. Ekuqaleni, ukuthengisa, une stock noma stock of 100 quantities. Inyanga uzinikela ebhizinisini lakho kuthi uma kufika usuku lokugcina lwenyanga ubheke isitoko uthole ukuthi una 20. Umehluko wukushintsha kwesitoko.
Manje, uma ucabanga ngalokhu kuhlukahluka kwesitoko, kukhona okungase kungacaci kahle kuwe. Futhi ukuthi, lapho kuthengiswa, okungukuthi, i-inventory yokugcina ingaphansi kweyokuqala, nakuba kucatshangwa ukuthi udayisile, empeleni kuyizindleko zakho (ngoba kufanele ushintshe futhi ngakho-ke unikeze imali) . Kodwa Uma i-inventory yokugcina ifana neyokuqala, kucatshangwa ukuthi iyimali engenayo (Empeleni, njengoba ungadingi ukuchitha, usenayo leyo mali oyitshalile njengempahla.)
Yebo, siyazi ukuthi akulula ukukufanisa. Ngoba, ngakolunye uhlangothi, uthola inzuzo ekuthengisweni, kodwa ingxenye yazo kufanele isetshenziselwe ukuthenga izitoko ezishintshayo.
Lubalwa nini ushintsho lwe-inventory?
Manje njengoba sekucace kakhudlwana kuwe ukuthi kuyini ukuguqulwa kwe-inventory, ungase uzibuze ukuthi kufanele kwenziwe nini. Nsuku zonke? Maviki onke? Inyanga?
Ngokujwayelekile kufanele njalo ibalwe ekupheleni konyaka wokubalwa kwezimali. Ngamanye amazwi, ihlale ibalwa ngoDisemba 31. Ngale ndlela, ngo-January 1 usunayo idatha yalokho okuhlukanisile kulowo nyaka omusha futhi, kuze kube olandelayo, awudingi ukukhathazeka (nakuba uma uthengisa kuvamile ukuthi ube nokufakiwe okuningana kokushintshwa kwesitoko) .
Ibalwa kanjani
Usuvele uyazi ukuthi yini, nini ... asambe kanjani? Ifomula yokuhlukahluka kwesitoko ayinzima, kodwa isibonelo esikunikeze sona siyisisekelo kakhulu. Empeleni, kunezici ezithile okufanele zicatshangelwe ukuze konke kuhambe kahle.
Okokuqala, ifomula yoshintsho ku-inventories imi kanje:
Ukuhluka kwesitoko = Ukuphela Kwesitoko - Isitokwe Sokuqala
Kodwa lokhu kuyisisekelo kakhulu. Futhi ezimweni eziningi akulona iqiniso. Ngakho-ke, enye ifomula enemininingwane eyengeziwe yilena elandelayo:
Ukuhluka kwesitoko = Isitokwe Sokuqala + Isitoko Esenziwe - Isitoko Esidayisiwe
Ngaphezu empeleni singacabangela enye futhi indlela yokwenza. Futhi yilokho cabanga ukuthi inkampani yakho ingeyezincwadi. Uma uzibeka emakethe, uthumela eziningana ezitolo zezincwadi, okusho ukuthi unezincwadi "ezifakwe kwidiphozithi" ongazi ukuthi ziyathengiswa noma cha, nokuthi, ngokushesha noma kamuva, zizobuyela kuwe.
Uma sekushiwo, izitoko zokugcina zincike kulokho ezingakubuyisela kuwe. Ngakho-ke, kufanele sicabangele idatha yangempela mayelana nokuthengisa. Yingakho kunconywa, kusukela ngoDisemba 31, ibe nayo yonke imikhiqizo ukuze ikwazi ukwenza ukuhluka okuthembeke kakhudlwana eqinisweni lenkampani.
Ukufakwa kwe-accounting kokuhluka kwe-inventories kwenziwa kanjani
Ufuna ukwazi ukuthi ungarekhoda kanjani ukuhluka esitokweni ku-accounting. Okokuqala, kufanele ucabangele izici eziningana eziyingxenye yalo. Phakathi kwazo kukhona okulandelayo:
Izinsuku
Noma nini lapho kufakwa i-accounting, kumele ifike nosuku oluthile ukuze ibhaliswe kahle. Kulokhu, futhi njengoba sinitshelile, ushintsho esitokweni limakwa kanye kuphela ku-accounting, ngoDisemba 31. Lokhu kubizwa nangokuthi "i-stock regularization."
Ama-akhawunti
Kulokhu, sibhekisela kuma-akhawunti azobandakanyeka ekushintsheni kwempahla. Lawa ma-akhawunti atholakala kuQembu 3 loHlelo Olujwayelekile Lokubalwa Kwezimali. Ngokukhethekile, ezibaluleke kakhulu yilezi ezilandelayo:
- I-Akhawunti 300 Ethengiswayo: Nansi imikhiqizo oyithengelayo ukuyithengisa.
- I-Account 330 Products iyaqhubeka: Yilezo zinto ezisetshenziswayo ezidingekayo ukuze kwenziwe imikhiqizo edayiswayo.
Amanye ama-akhawunti okufanele acatshangelwe ngu-310, 340 kanye no-350.
Kodwa-ke, kufanele futhi ucabangele umlingani, ovela eqenjini 6 noma 7. Kulokhu ungathola ezimbili ezibalulekile, njenge-610, ehlobene ne-akhawunti ye-300; kanye nabangu-710, bene-akhawunti engu-330.
Futhi, njengalokhu okungenhla, amanye ama-akhawunti okufanele acatshangelwe yi-711, 712, 713.
I-inventory ishintsha ukungena
Lokhu kuzovela kuphela ngoDisemba 31 futhi kuwo, ngakolunye uhlangothi, amasheya okuqala kufanele asuswe. Ngakolunye uhlangothi, kubhaliswa owamanqamu. Ngamanye amazwi, kuyadingeka ukulinganisa ukuze unyaka olandelayo uqale ngama-initials kuphela, ngaphandle kokudonsa noma yini enye.
Kulokhu sizosebenzisa isibonelo ukuze sikucacise.
Unenkampani eyayinemikhiqizo engu-15000 ekuqaleni konyaka okufanele idayiswe. Ekupheleni konyaka, inemikhiqizo eyi-10000.
Okokuqala, kuzodingeka ukhansele izitoko zokuqala, okusho ukuthi, kufanele ubhale i-accounting entry (610 noma 712) nenani lesitoko somkhiqizo ekuqaleni konyaka nasekupheleni.
Kulokhu, imikhiqizo engu-15000.
Okulandelayo, kuzokwakhiwa ukubhaliswa kwezitoko zokugcina, futhi ngama-akhawunti 330 (noma 350) kanye no-712.
Ngakho-ke, i-priori, ingase ingacacisi kakhulu kuwe, kodwa ngaso sonke isikhathi kufanele uqede unyaka futhi uvale yonke into ukuze uqale omusha ngalokho okusele onyakeni odlule (noma ngenani elikhulu uma ngaphezulu sekutshaliwe. kuyo). Ingabe ukuhluka kwezitoko kucacile kuwe?