Ukubalwa kwemali okuyisisekelo

Yini i-accounting eyisisekelo

Lapho uqala ibhizinisi, noma ngabe likhulu noma lincane kangakanani, uyazi ukuthi omunye wemisebenzi okufanele uyenze, ngaphandle kokungabaza, yi-accounting. Kodwa-ke, akubona bonke abantu abazi i-accounting eyisisekelo yenkampani, ngisho nemibono ejwayelekile kakhulu, ekhaya noma emndenini, engaphathwa. Futhi, ekugcineni, udinga ukuphendukela kumphathi onakekela konke.

Kulokhu-ke sicabange ukukusiza qonda ukuthi iyini i-accounting eyisisekelo, yazi eminye yemibandela yalokhu futhi, ngaphezu kwakho konke, ukukwenza kube nzima kuwe. Ngabe ufuna ukuqhubeka ufunda ukwazi konke?

Yini i-accounting eyisisekelo

Ukubalwa kwemali okuyisisekelo kungachazwa njenge- isayensi ebhekene nokutadisha nokuhlaziya konke okwenziwayo, kungaba kwezezimali noma kwezomnotho, okwenzeka enkampanini. Ngamanye amagama, sikhuluma ngakho konke okuphathelene nemali engenayo nezindleko ezithinta inkampani ngqo noma ngokungaqondile.

Ngakho-ke, inhloso yalokhu kubalwa kwezimali okuyisisekelo ukurekhoda noma yikuphi ukunyakaza okwenzeka ezincwadini ezibizwa ngokuthi yi-accounting, kepha kulandelwe njalo imithethonqubo esebenza eSpain, okungukuthi, i-General Accounting Plan.

Ngale ndlela, umphumela ungama-akhawunti angempela futhi athembekile esimweni senkampani.

Eqinisweni, i-Article 25.1 yeRoyal Decree ka-Agasti 22, 1985, iCommercial Code, isho lokho "Wonke usomabhizinisi kufanele agcine ukubalwa kwezimali okuhlelekile, okufanele umsebenzi wenkampani yakhe ovumela ukubhekwa ngokulandelana kwayo yonke imisebenzi yayo, kanye nokulungiswa ngezikhathi ezithile kwama-balance sheet kanye ne-inventories (...)". Kusho ukuthini? Yebo, kuzoba ngumuntu ophethe inkampani ozonakekela ukugcina irekhodi lakho konke ukunyakaza. Sikhuluma nge-accounting eyisisekelo yenkampani.

Ukubalwa kwemali okuyisisekelo: imiqondo ongeke ulahlekelwe yiyo

Ukubalwa kwemali okuyisisekelo: imiqondo ongeke ulahlekelwe yiyo

Futhi manje njengoba usuyazi ukuthi iyini i-accounting eyisisekelo, kufanele wazi ukuthi kukhona eminye imiqondo eyisisekelo, nokuthi ngakho-ke wonke usomabhizinisi, noma ngisho wonke umuntu, kufanele azi kahle kakhulu. Lokhu kungokulandelayo:

Ishidi le-Balance

Kuyaziwa nangokuthi yibhalansi yerekhodi futhi kuzoya ube nombono ngesimo, kwezomnotho kanye nezezezimali, senkampani esikhathini esilinganiselwe. Kulelo bhalansi, uthola imiqondo efana nezimpahla, izikweletu nokulingana kwenkampani.

I-log yokusebenza

Lo mqondo ubhekise ekusebenzeni okwehlukile kwezomnotho nakwezemali okwenzeka enkampanini. Zonke kumele zibhaliswe encwadini yokubalwa kwezimali, ikakhulukazi kwiDaily Book kanjalo nakuGeneral Ledger, kuphulwe ukusebenza ngokuya ngokuthi ngabe yizinto zedebhithi noma zezikweletu.

Izilinganiso zokulinganisa ezilinganiselwe nezilinganiso

Lapho ukubalwa kwezimali okuyisisekelo kwenziwa kahle, lo mqondo kufanele ukhombise ukuthi zombili izibalo nezilinganiso zilungile. Ngamanye amagama, sikhuluma ngombhalo owenziwa njalo ezinyangeni ezintathu (noma lapho kudingeka, njalo ngenyanga) lapho isamba sedonsithi nesikweletu kanye namabhalansi ahambisana nawo womabili amakholomu ayaqoqwa.

Umjikelezo we-Accounting

Lesi yisikhathi lapho kwenziwa khona ukwenziwa kwenkampani unyaka wonke wezimali. Okujwayelekile wukuthi ithatha unyaka owodwa nokuthi iqala ngosuku lokuqala lonyaka (Januwari 1) iphele ngoDisemba 31.

Inzuzo nemali elahlekile

Kuyinto a idokhumenti lapho yonke imali engenayo kufanele ifakwe, kanye nazo zonke izindleko zenkampani, ukwazi isimo somnotho salokhu.

Eminye imiqondo ebalulekile ku-accounting

Eminye imiqondo ebalulekile ku-accounting

Yize imiqondo yokuqala esixoxe ngayo yileyo engaphansi kokubalwa kwezimali okuyisisekelo, kukhona neminye eminingi okufanele yaziwe ukuthi iyakusebenzisa lokhu. Ngakho-ke, lapha sikhuluma ngokuningi.

Ukubalwa kwemali okuyisisekelo: kuyini ukulingana

Amagugu acatshangwa njengaleso sethi sezimpahla, amalungelo, izibopho ... inkampani enayo. Ngamanye amagama, yikho konke okungokwenkampani leyo.

Manje, ngaphakathi kwefa, ungathola izingxenye ezintathu:

  • Kuyasebenza. Ziyizimpahla, amalungelo nezibopho ezingaba: zamanje noma ezamanje, okungukuthi, zizoba yingxenye yenkampani isikhathi esingaphansi konyaka; noma okungezona ezamanje noma ezilungisiwe, okuyizo ezoba zenkampani isikhathi esingaphezu konyaka.
  • Ukwenziwa. Kulokhu, sikhuluma ngezibopho, okusho ukuthi, izikweletu zenkampani. Njengempahla, lokhu futhi kuyehluka phakathi kwamanje, isikhathi esingaphansi konyaka; futhi okungezona ezamanje, zezikweletu zesikhathi eside.
  • Imali engenayo. Lokhu ngumehluko phakathi kwezimpahla nezikweletu, njengoba kunikeza inani "lebhuku" lenkampani.

Ama-akhawunti ayisisekelo e-accounting

Ama-akhawunti ayisisekelo e-accounting

Omunye umqondo obaluleke kakhulu we-accounting eyisisekelo yilowo wama-akhawunti. Lokhu sekuvele kusungulwe ku-General Accounting Plan futhi kusetshenziselwa ukuthola imininingwane ecacile ngesimo senkampani. Futhi yimaphi ama-akhawunti?

Okufanele ube nakho

Noma yini efanayo, izindleko nemali engenayo inkampani enayo. Imali edonswayo ifaka phakathi zonke izindleko inkampani enazo; ngenkathi kukhredithi kukhona imali engenayo.

ibhalansi

Kushiwo isibalo esiphuma njengo umphumela womehluko phakathi kwamadebithi namakhredithi. Futhi leli bhalansi lingaba nesikweletu, okungukuthi, kukweletwa okuningi kunalokho okukhona; noma okweletwayo, onokuningi kunalokho okukhokhwayo. Lapho bobabili benikela ngoziro, okungukuthi, kunemali edonswayo nekhredithi efanayo, bese kuthiwa kukhona "i-akhawunti ekhokhelwe."

Uhlelo lokungena kabili

Lolu hlelo lusetshenziswa kakhulu ku-accounting, kepha kwi-accounting eyisisekelo kungaba nzima kakhulu. Imayelana nokufakwa kwe-accounting okunemigqa emibili, omunye owokudonswa kwemali nomunye wama-credits.

Izincwadi ze-Accounting ze-accounting eyisisekelo

Le yimibhalo lapho yonke imibhalo kufanele igcinwe khona futhi izoqukatha yonke imininingwane yezomnotho neyezimali yenkampani. Kungani kuthiwa yizincwadi? Hhayi-ke, ngoba osukwini lwabo bebeyizincwadi zangempela, manje sebengama "books digital."

Njengamanje, ku-accounting, kunezincwadi eziningana eziphoqelekile, njenge:

  • Incwadi yedayari. Kuyo, yonke iminyakazo yokubalwa kwezimali eyenzeka ngonyaka kufanele iqoshwe, ivuselelwe nsuku zonke.
  • Ibhuku lokusungula kanye nama-akhawunti wonyaka. Kubonisa izimpahla nezikweletu zenkampani. Phakathi kwemininingwane ozoyithola kukhona ibhalansi yokuqala yenkampani, izilinganiso zezimali nezilinganiso, ukuvalwa kwempahla noma ama-akhawunti wonyaka.

Ngaphandle kwalezi ezimbili, ngokuzithandela, ezinye izincwadi zingathathwa. Isibonelo, iGeneral Ledger (lapho kudonswa khona imali ekhokha imali nekhredithi), incwadi yasebhange, incwadi yokugcina izinto ...


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Ikheli lakho le ngeke ishicilelwe. Ezidingekayo ibhalwe nge *

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  1. Ubhekele imininingwane: Miguel Ángel Gatón
  2. Inhloso yedatha: Lawula Ugaxekile, ukuphathwa kwamazwana.
  3. Ukusemthethweni: Imvume yakho
  4. Ukuxhumana kwemininingwane: Imininingwane ngeke idluliselwe kubantu besithathu ngaphandle kwesibopho esisemthethweni.
  5. Isitoreji sedatha: Idatabase ebanjwe yi-Occentus Networks (EU)
  6. Amalungelo: Nganoma yisiphi isikhathi ungakhawulela, uthole futhi ususe imininingwane yakho.