Izimpahla ezingashintshi ezibambekayo zenziwe yizo zonke lezo zingxenye ezikhiqizayo zenkampani leyo zigcinwa isikhathi esingaphezu konyaka owodwa. Ngaphakathi kwayo, kuhlanganiswe izakhi ezahlukene ezizosetshenziselwa umsebenzi wokubalwa kwezimali okungaphezu kweyodwa ngaphakathi enkampanini. Kubalulekile ukuthi ungayiphambanisi nempahla engabonakali, izakhi zazo ezingenakho ukumelela ngokomzimba, okungukuthi, azikwazi ukuthintwa.
Okulandelayo sizobona ukuthi ziyini izimpahla ezingashintshi futhi Yiziphi izici lezi zakhi ezinazo?. Sizobona futhi ukuthi ngamunye wabo kufanele afakwe kanjani oHlelweni Olujwayelekile Lokugcinwa Kwezimali, nokuthi ukungena kwawo kuthinta yiphi indawo. Okokugcina, indlela yokubhala phansi inani lencwadi kanye nendlela yokuyikhipha kusukela esikhathini lapho yenza umsebenzi wayo.
Ziyini izimpahla ezingashintshi ezibambekayo?
Izimpahla ezingashintshi ezibambekayo yizo zonke lezo izinto ezisetshenziswa ebhizinisini ukusebenza ngokwezomnotho futhi ukuqina kwawo okungaphezu konyaka owodwa, okungukuthi, enkulu kunaleyo yonyaka wezimali. Ukudayiswa kwayo akuhleliwe, ngaphandle uma kungenxa yalesi sizathu ukuthi ekupheleni kwesikhathi esilinganiselwe semisebenzi yayo ingadayiswa emakethe yamasekeni.
Ziyizinto ezibonakalayo, akufanele zididaniswe nezimpahla ezingaphatheki. Kunjalo, izimpahla ezingashintshi ezibambekayo kanye nezimpahla ezingashintshi ezibambekayo nezezimali zakha izimpahla okungezona ezamanje ku-balance sheet yenkampani.
Ngenxa yezimpawu zabo, ama-elementi ahlangabezana nalezi zindlela ezilandelayo afakiwe:
- ube muhle Impahla eyenza ingxenye yomsebenzi wokukhiqiza wezimpahla kanye/noma amasevisi ngaphakathi kwenkampani futhi isetshenziselwa le njongo.
- Ukuba ngokomzimba. Okusho ukuthi, kufanele kube yinto engathintwa, enobukhona bomzimba. Lesi sici siyayihlukanisa ezimpahleni ezingaphatheki nezezimali.
- Iyadingeka ukuze uqalise umsebenzi. Njengemishini, amahhovisi, umhlaba, izakhiwo zezimboni. Izinto ezidingekayo ekuthuthukisweni kokukhiqiza kwenkampani.
- Akuhlelelwe ukudayiswa. Ukuba yingxenye edingekayo ekusebenzeni kwenkampani. Enye into ukuthengiswa kwayo uma impahla ingasasebenzi, noma ezinye izimo ezinjengokudluliselwa, ukulungiswa, njll.
- Hlala ngaphezu konyaka ongu-1. Ukuthi izimpahla ezingashintshi ezibonakalayo zihlinzeka ngemisebenzi edingekayo okungenani unyaka ongu-1. Uma isevisi yakho ingaphansi konyaka, njengoyinki wephrinta noma izinto zokusetshenziswa ekukhiqizeni, sizobe sikhuluma ngezimpahla zamanje.
I-General Accounting Plan Yezakhiwo, Imishini kanye Nezisetshenziswa
I-General Accounting Plan ilawula indlela okufanele zibekwe ngayo inani, ukuthi zibalwa kanjani nokuthi ukuthengwa kwazo kubalwa kanjani njengezindleko. Ukwengeza, kuhlanganisa kuthebula lama-akhawunti iqembu (21) lapho zonke izinhlangothi eziyimpahla, imishini namathuluzi zivela khona. Lawa ma-akhawunti asisiza ukuba senze izibalo ukuze sazi ukuthi yiziphi izingxenye ezakha lolu hlobo lwempahla engashintshi.
- Umhlaba nempahla yemvelo (210). Imvelo yasemadolobheni elanga, amapulazi ase-rustic, enye indawo engeyona yasemadolobheni, izimayini nezinkwali.
- Ezokwakha (211). Wonke amabhilidi ngokuvamile asetshenziselwa umsebenzi okhiqizayo. Iphansi, izindawo zokugcina izimpahla kanye nezakhiwo.
- Ukufakwa kobuchwepheshe (212). Amaqembu ezimpahla zemvelo ehlukile (impahla, imishini, izingxenye zempahla) akha iyunithi yokukhiqiza ekhethekile futhi akhiwe ngezinto ezihlukanisekayo.
- Imishini (213). Izimpahla ezinkulu ezisetshenziselwa ukwakhiwa noma ukukhishwa kwemikhiqizo. Izimpahla zokuthutha zangaphakathi nazo zifakiwe.
- Ithuluzi (214). Amathuluzi asetshenziswa ndawonye noma ngokwehlukana nemishini.
- Ezinye izinsiza (215). Ziyizinto ezihlukene futhi zixhumene ngokuphelele nenqubo yokukhiqiza engakwazi ukufakwa ephuzwini lama-212. Izingxenye eziyisipele zalezi zinsiza nazo zifakiwe.
- Ifenisha (216). Izimpahla zasehhovisi nezinto zokusebenza ezibhekwa njengesikhathi eside.
- Izisetshenziswa zezinqubo zolwazi (217). Amakhompyutha, izinto zikagesi kanye nezinsiza zazo.
- Izinto zokuthutha (218). Izimoto eziphethwe yinkampani zokuthutha abantu, izimpahla noma ezinye zifakiwe. Kungakhathaliseki ukuthi umhlaba, ulwandle noma umoya.
- Ezinye izimpahla ezingashintshi ezibambekayo (219). Lokhu kuhlanganisa zonke ezinye izimpahla ezingashintshi ezibambekayo ezingakwazi ukufakwa kumaphuzu adlule. Isibonelo, ukupakishwa noma izingxenye eziyisipele umjikelezo wazo ungaphezu konyaka owodwa.
Isakhiwo, iplanti nezinto zokusebenza zinaliphi inani lencwadi?
Ukwabela inani lebhuku lapho ubhalisa indawo, imishini namathuluzi ku-accounting kusetshenziswe umbandela ojwayelekile we-PGC ukwaba izindleko zabo zokuthola noma zokukhiqiza. Esimeni sokutholwa, i-invoyisi, izinkokhelo uma zikhona, izintela zokuthenga kanye nanoma yiziphi izindleko ezingase zengezwe yilezo okufanele zivele.
Njengoba indawo, imishini kanye nempahla yokusebenza kuzohlala isikhathi esingaphezu konyaka wezimali owodwa, izindleko zakho azikwazi ukubalwa ngokushesha. Lezi zindleko zihambisana naso sonke isikhathi isici esenza ngaso umsebenzi waso. Ngale ndlela, kuzokwenziwa i-periodicity yezindleko. Ngendlela efanayo, ukwehla nokuwohloka kwayo kuzosetshenziselwa ukubala ukulahlekelwa kwayo kwenani ngokuhamba kwesikhathi. Ukonakala kungase kusetshenziswe inqobo nje uma kungaboniswa ukuthi inani lencwadi yalo likhulu kunevelu yento ebuyiselekayo. Njengoba uma idayiswa, inani layo alikwazanga ukutholwa.
