Kuyini ukungena kokuvula futhi kwenziwa kanjani?

Ukufakwa kokuvula kuqala wonke umjikelezo wokubalwa kwemali

Kukho konke okufakiwe kwe-accounting okukhona kuleja isihlalo sokuvula ngesokuqala futhi okubaluleke kunakho konke. Lawa amarekhodi aqoqwa ekuqaleni kokuvivinya ngesimo sezomnotho nezezezimali senkampani ngaleso sikhathi esithile. Ngaphandle kokungena kokuvula bekungeke kwenzeke ukuqala izinkathi ze-accounting, kwileja ejwayelekile noma elinye irekhodi lezomnotho lenkampani.

Isihlalo sokuvula iqala wonke umjikelezo wokubalwa kwemali wenkampani ubude besikhathi sonyaka owodwa. Kusuka kuyo, imisebenzi ngayinye yezomnotho ibhizinisi elizoyithuthukisa ngalesi sikhathi iyarekhodwa. Ezinkampanini eziningi, zivame ukuqondana nonyaka wekhalenda, oqala ngoJanuwari 1 uphele ngoDisemba 31. Kuwo, umthwalo ngamunye noma izimpahla zizoqoqwa, okungukuthi, imali engenayo nezindleko. Njengoba kunikezwe lesi simo, ukungena kokuvula akunakuba nezindleko noma imali engenayo. Ngandlela thile, ukungena okuvulayo yikhona okuqala ileja ngoba lapho ukungena sekufakiwe, ukunyakaza kufanele kudluliselwe encwadini. Ukuqonda ukuthi ungayisungula kanjani futhi uyiqale, qhubeka ufunde le ndatshana esiyinikezele.

Umthethosisekelo wesihlalo sokuqala sokuqala

Ekungeneni kokuvula, izimpahla nezikweletu kuyaphawulwa ezigabeni okufanele zibe nakho

Ukufakwa kokuqala kuzoba ukungena kokuqala okuvula lokho kwenziwa lapho kuqala ibhizinisi, okungukuthi, lapho kudalwa / kuzalwa ibhizinisi elisha. Kunezimo ezimbili lapho kufanele kuvulwe khona ukungena, futhi lokhu kungaba icala lokuqala.

Kulokhu kufakwa okokuqala okusha, yonke iminikelo eyenziwe ngozakwethu abayenzayo izobonakala. Banazo zonke izimpahla futhi kungaba zombili ezomnotho nezakhiwo, umhlaba, ifenisha. Yonke le ngxenye Kuyaziwa esigabeni esithi "kumele" bese kuba "babe" capital share, njengoba kwenziwa izindatshana zokufakwa kwenkampani.

Zonke izindleko ezitholwe ekufakweni kwenkampani, njengezintela, zibhalwa njengokulingana ngemuva kokufakwa kokuqala kokuvula. Ngemuva kwalokhu okufakiwe, zonke izindleko ezenziwa kulo msebenzi, njengama-invoyisi, amaholo, izintela, kanye nemali engenayo evela ekuthengisweni noma kumasevisi enikezwayo, kungaqhubeka kuqashelwe.

I-athikili ehlobene:
IMisa yamaGugu

Ngemuva konyaka wekhalenda futhi kufinyelele ekugcineni komjikelezo wokubalwa kwemali, kufanele kufakwe ukungena kokuvala. Ama-akhawunti kufanele afakwe kuwo ukuwashiya kubhalansi enguziro. Ngale ndlela, ukungena okusha kokuvula konyaka olandelayo wezimali kungaqalwa, kudluliselwe amanani amadala komusha. Ukulandela umkhuba ofanayo, kuqaphela izimpahla kuma-akhawunti "edebithi" nezikweletu kuma-akhawunti "wesikweletu".

Ukungena kokuvula kwenkampani esivele isunguliwe

Ukufakwa kokuqala kwe-accounting okwenzelwe unyaka ngamunye wezimali isihlalo sokuvula. Kuza ngemuva kokufakwa kokuvala, okuwukugcina ukubalwa kwezimali okwenziwe ekupheleni konyaka.

kunezinhlelo zamakhompiyutha zokwenza imisebenzi yokubalwa kwemali kanye nokufakwa kwe-accounting

Ukufakwa kokuvula kwenziwa ngokulandela indlela efanayo nasendabeni edlule, kepha kusuka enkampanini esivele idaliwe. Imininingwane engahle itholakale ingahluka kusuka kwesinye isimo kuye kwesinye, kepha imvamisa kungamacala amathathu. Okokuqala ukudlulisa amanani kusuka kokungena kokuvala kuya ekungeneni kokuvula. Endabeni yesibili nebhalansi yonyaka odlule noma esimweni sesithathu noma ngabe kungekho datha.

Ukuvula isibonelo sesihlalo

Sizokwenza isibonelo sokuqanjwa kokungena kwenkampani esizoyibiza ngo- «ezezimali 521 SL». Ngemuva kokuphothula ukuvalwa konyaka wokugcina wezimali, siyaqhubeka nokuqala ukuvulwa komjikelezo omusha wokubalwa kwezimali. Kubhalansi ebesinayo ekupheleni konyaka singaba, ngokwesibonelo, izinto ezilandelayo:

  • Kuyasebenza: Imishini ama-euro angama-3.000. Imali engu-500 euro. Amakhasimende ama-euro angama-600. Ama-stock 800 euros.
  • Ukwenziwa: I-capital 1.000 euro. Ukubhuka kwama-euro angama-400. Izikweletu zama-euro angama-800.

Zonke izingxenye zezimpahla zizobonwa kuqala esigabeni esithi "kumele", bese kuthi ngaphansi "kwezimpahla" izikweletu ezichazwe ngenhla zizoqhubeka nokwaziwa ngokwehla (njengoba kungaba ukuqhubeka).

Njengoba kushiwo ngenhla, ukungena kokuvula kungaqalwa okokuqala uma inkampani isanda kufakwa. Kulokhu, imvamisa idatha elula kakhulu ngoba akukho bhalansi yokuqala futhi imvamisa iyimali noma amabhange (ngenxa yeminikelo eyenziwe ngozakwethu abahlukene). Singazitholela futhi esimweni senkampani ekhona enohlelo lwe-accounting. Kulokhu, uhlelo ngokwalo luzozenzakalela futhi lapho kuvalwa umjikelezo odlule ukungena kokuvula kuzoqala. Endabeni yokuthi omunye umuntu agcine lokhu kubalwa kwemali, kunomsebenzi omncane ngokwengeziwe futhi kubalulekile ukuthi wonke ama-akhawunti avaliwe bese uqala ukungena kokuvula.

Ngokwenzayo, ngeke kube khona ukuwohloka okujwayelekile njenge "imishini" noma "amakhasimende", njengoba bekungumbono wokwenza lula. Imvamisa kuzoba nefayela leklayenti ngalinye, kanye nokwephuka kwezimpahla ezahlukahlukene inkampani enazo.


Okuqukethwe yi-athikili kunamathela ezimisweni zethu ze izimiso zokuhlelela. Ukubika iphutha chofoza lapha.

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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.