Ukubalwa kwemali kwenkampani kusekelwe kumgomo we Fanisa kabili, okuncike embonweni wokuthi noma isiphi isenzo somnotho sinomsuka waso kwesinye isenzo senani elifanayo, kodwa ngesimo esiphambene. Lolu hlelo lusetshenziselwa ukuqopha yonke imisebenzi yokubalwa kwemali yenkampani.
Yini ephawula indlela yokungena kabili?
Lolu hlelo lokubalwa kwemali lubuswa imihlahlandlela emithathu eyisisekelo:
- Cha hay nto engenaye uzakwabo, noma yini efanayo: akekho okweletayo ngaphandle kokweletwayo.
- I-akhawunti eyodwa noma amaningi edonswa ehambisana ne-akhawunti eyodwa noma amaningi okweletwayo yenani elifanayo.
- Futhi, okuhlobene nephethini yangaphambilini, izamba zamanani okufakwe kudebithi kufanele kufane nalokho okufakwe kukhredithi. Nganoma yisiphi isikhathi kumjikelezo wokubalwa kwemali.
Le mihlahlandlela ifingqiwe kulesi sibalo esilandelayo: izimpahla zizonke zilingana nesamba sezikweletu eziphelele kanye nokulingana (A = P + PN).
Ngokwenza njalo, isetshenziswa nini ekubalweni kwenkampani?
Umgomo wokufaka kabili usetshenziswa kukho konke ukusebenza kwe-accounting. Futhi uma sibheka ukuthi izinkampani zinesibopho sokuqopha yonke imisebenzi yokubalwa kwemali abayenzayo-okokuqala ku incwadi yansuku zonke futhi, kamuva, idluliselwe ku- isikhombisi-, kusobala ukuthi uhlelo lokungena kabili lusetshenziswa njalo ku-accounting.
Kumele futhi sikhumbule ukuthi ama-akhawunti amabili noma ngaphezulu ayabandakanyeka ekusebenzeni ngakunye kokubalwa kwezimali nokuthi kukho konke okufakiwe kukhona okungenani okweletayo oyedwa kanye ne-akhawunti eyodwa yomkweletu. Ngakho-ke, kufayela le- Kumelwe (etholakala ngakwesobunxele bokubhala) sizobeka ukwanda kwempahla nezindleko, kanye nokwehla ezikweletini nasekulinganisweni. Esikhundleni salokho, kufayela le- Umenzi (ilungelo lokungena) sizobeka ukuncipha kwempahla, ukukhuphula izikweletu kanye nokulingana nemali engenayo.
Uhlelo lokungena kabili kungenye yemiqondo ozoyifunda njengoba ufunda Ukuphatha kanye Nezezimali FP. Lo mjikelezo weDigri Ephakeme uzokusiza ukuthi usebenze emnyangweni we-accounting wenkampani egcina ama-akhawunti wezindawo ezahlukahlukene.
Ucwaningo lwamacala wesistimu yokungena kabili
Izibonelo ezilandelayo zilula kakhulu, kepha zisebenza ukubonisa ukuthi uhlelo lokufaka kabili lusetshenziswa kanjani kuyo yonke imisebenzi yokubalwa kwemali, ngaphandle kwalokho, ukurekhodwa kokusebenza bekungalungile:
Inkampani A ikhokhisa ama-euro angama-3.000 (kanye ne-21% VAT) ekuthengisweni kwezimpahla ngokudluliswa kwebhange.
Okufakwayo kuzokwenziwa:
Okusho ukuthi, Esikweletini sizofaka ama-akhawunti ezimpahla, kulokhu amabhange (572) bese kuthi kwiKhredithi, singenise imali: (700) Ukuthengiswa Kwempahla. Njengoba kungabonakala, isamba semali edonswayo kanye nesikweletu sihambisana (ama-3.630 euros), ngakho-ke uhlelo lokungena kabili luyagcwaliseka.
Esikhundleni salokho, inkampani A ithenga izimpahla kumphakeli ngama-euro angama-5.000 XNUMX (+ VAT) futhi izoyikhokha ezinyangeni ezimbili.
Okuzofakwa kuzoba:
Kulesi senzakalo, esikweletini sizofaka izindleko futhi, kwiKhredithi, ukukhuphuka kwesikweletu - inkokhelo elindile kubahlinzeki, i-akhawunti (400) Abahlinzeki-. Njengasesibonelweni esedlule, isamba sedebithi nekhredithi kuyaqondana, kunikezwa indlela yokungena ephindwe kabili.
Kungenzeka yini ukutadisha i-accounting kude?
Yebo, kwi-intanethi uzothola amavidiyo amaningi nezifundo, kepha uma ufuna ukulandela i-ajenda bese uyithola Isihloko oficial Igunyazwe nguMnyango Wezemfundo ne-FP, iDegree ePhakeme kwezokuPhatha nezeziMali inketho. Vuliwe I-ILERNA I-inthanethi ungafunda ngejubane lakho, nini, kanjani futhi kuphi futhi ngokuxhaswa kwe- othisha, material didactic futhi amakilasi evidiyo masonto onke. Ngokufanayo, uzokwazi ukuthatha izivivinyo zokugcina zesihloko ngasinye enhlokodolobha yesifundazwe saseSpain esiseduzane nawe.