I-Accounting bekulokhu kuyinkinga, futhi kuzoba yinkinga eyenza izinwele zethu zime ekugcineni. Akuselona iqiniso lokuthi sikhuluma ngesimo esisibeka ngqo ezinombolweni nama-akhawunti asabekayo, kepha lokho kulinganisa, ukudweba, nokuthola kungasenza sikhiphe ubuhlakani esinabo ngaphakathi. Kepha kukhona abayithandayo, futhi labo bantu bazi konke okuphathelene nokubalwa kwemali ngenhliziyo, njengemigomo yokubalwa kwemali.
Kholwa noma ungakukholwa, lokhu kuyisisekelo esiphelele sokubalwa kwezimali futhi, uma ufunda futhi ukufundisa ngaphakathi, ngeke kusabonakala "njengesiphazamisi esiluhlaza", kepha kuzokwenza umqondo omkhulu. Ngakho-ke kuthiwani ngokuchaza ziyini izimiso zokubalwa kwezimali, ziyini futhi zisho ukuthini ngayinye yazo?
Yini imigomo yokubalwa kwezimali
Izimiso ze-Accounting yilezi, njengoba igama liphakamisa, imithetho okufanele ilandelwe ekuphathweni kwezimali. Lokho wukuthi, sikhuluma ngemithetho eyisisekelo okufanele ihlonishwe ukuze ama-akhawunti akhombise ngokwethembeka ezezimali, izimpahla nemiphumela yokubalwa kwemali, kungaba yinkampani (ejwayelekile), noma yanoma yini enye enokubalwa kwezimali (ngokwesibonelo umndeni).
Ngakho-ke, imigomo yokubalwa kwezimali ingumongo weqiniso we-accounting, futhi ngokuyiqonda yonke, lapho-ke uzokwazi ukuthi ungakwenza kanjani ukuphathwa okuhle.
Bonke (futhi sesivele sikutshele ukuthi eSpain bangu-6) bafakiwe engxenyeni yokuqala ye-Accounting Plan, ku- «Conceptual Accounting Framework», lapho ngamunye wabo ebhalwe khona. Ake sibazi ngezansi.
Iyini imigomo yokubalwa kwemali
Kumele kushiwo ukuthi ukuqonda imigomo yokubalwa kwemali i-100% akulula, kude nayo. Empeleni kunzima kakhulu kunokuzwakala. Ngakho-ke, sizozama ukuchaza ngamunye wabo ngendlela engcono kakhulu.
Izimiso ze-Accounting: accrual
Njengoba kusungulwe ku-Conceptual Accounting Framework, i-accrual ichazwa njenge "Imiphumela yokuthengiselana noma imicimbi yezomnotho izorekhodwa lapho isenzeka, kubangelwa unyaka ama-akhawunti wonyaka abhekise kuwo, izindleko nemali engenayo ethinta lokho, kungakhathalekile usuku lokukhokha noma lokuqoqwa."
Kepha-ke, kusho ukuthini lokho? Cabanga ukuthi unenkampani. Lokhu, kuze kube yimanje, kunochungechunge lwemali engenayo nezinkokhelo. Kepha hhayi ngaso sonke isikhathi leyo mali kanye nalezo zinkokhelo zenziwa okwamanje. Isibonelo, inkampani ithengisa umkhiqizo nge-Intanethi futhi indlela yokukhokha ingukudluliselwa kwebhange. Kusho ukuthi imali engenayo ayenzeki ngalolo suku, okuyilapho usuthengise umkhiqizo, kodwa usuku lapho empeleni unemali yalowo mkhiqizo ku-akhawunti yakho.
Ngakho-ke, okumayelana nokuthi kuqondwe ukuthi imali engenayo nezindleko kufanele ziqoshwe lapho seziqoqiwe ngempela noma zikhokhiwe, akukaze kwenzeke ngaphambili ngoba akwaziwa ukuthi kuzokwenzeka ngempela yini (futhi kufanele ngabe ususa futhi ungeza konke amabili amathathu).
Lesi ngesinye sezimiso ezilula kakhulu zokubalwa kwezimali okufanele siziqonde, futhi sinengqondo, ngoba awukwazi ukuthatha into kalula uze ube nayo (futhi iyafana nangezindleko).
Isimiso sokufana
Owesibili wemigomo yokubalwa kwezimali ngulowo wokufana, ofundeka kanjena: «Uma umbandela wamukelwe phakathi kwezinye izindlela ezivumelekile, lapho kufanele khona, kufanele zigcinwe ngokuhamba kwesikhathi futhi zisetshenziswe ngendlela efanayo yokuthengiselana, eminye imicimbi nezimo ezifanayo, inqobo nje uma kucatshangwa okwakhuthaza ukukhetha kwabo azishintshiwe. Uma lokhu kucabanga kuguqulwa, umbandela owamukelwe ngaleso sikhathi ungashintshwa; kulokhu, lezi zimo zizoqoshwa embikweni, okukhombisa ubungako nobungako bekhwalithi yokwahluka kuma-akhawunti wonyaka ”.
Futhi kusho ukuthini? Cabanga ukuthi udlala umdlalo webhodi bese ubeka imithetho. Lokhu kumele zigcinwe, okungenani, phakathi nawo wonke umdlalo odlalayo. Kufanele zigcinwe noma nje uma kudlalwa. Kwenzeka into efanayo ku-accounting. Kubalulekile ukuthi, uma uchungechunge lwezinqubo selusunguliwe ukulandela, kungaba enkampanini, emndenini, ku-SME ..., bayahlonishwa futhi balandelwe, ngaphandle kokunikeza "imikhono ebanzi" ngokwecala ngalinye, ngoba lokho bekungaba okusho ukuthi ukubalwa kwezimali akuzange kusungulwe kahle ("intando yokuzikhethela noma ukuzithoba" kuzoqala ukusebenza).
Ukuhlakanipha
Isimiso sokuqonda sibonakala silula, kepha ngokweshadi lama-akhawunti, «Umuntu kumele aqikelele ekulinganisweni nasekuhloleni okufanele kwenziwe ngaphansi kwezimo zokungaqiniseki. Ukuqapha akukwenzi ukuthi ukulinganiswa kwempahla kungaphenduli esithombeni sangempela okufanele kuboniswe ama-akhawunti wonyaka.
Uqonde? Ungakhathazeki, sizokuchazela yona. Kusho ukuthi awukwazi ukuqagela, noma ngezindleko noma ngemali engenayo. Isibonelo, ake ucabange ukuthi uthenge okuthile okubize ama-euro ayi-11,35. Uma utshela omunye umuntu bese ekubuza ngentengo, uzothi kungenzeka ukuthi kukubize ama-euro ayi-11, ngoba uyajikeleza. Yebo, ekuphathweni kwezimali wonke amasenti abale, futhi ukusondeza akwenzeki.
Ngalesi sizathu, uma imali engenayo noma imali esetshenziswayo ingaziwa nakanjani, kungcono ukuthi, ekuqaleni, ulinde ukuyiqopha lapho itholwa; kuthi kwesesibili, lapho inkampani yazi inani lezindleko ezithile.
Izimiso ze-Accounting: Asikho isinxephezelo
Impela usuvele uyazi lapho siya khona. Uhlelo lwe-Accounting luyakufakazela lokho "Ngaphandle kokuthi umthetho ubeka ngokuhlukile, izimpahla nezikweletu noma izindleko nemali engenayo ngeke isuswe, futhi ama-akhawunti wonyaka azobalwa ngokwahlukana."
Lokho kusho ukuthi, ngeke ukwazi ukunxephezela lokho okukweleta ngalokho abakukweleta kona, noma okuphambene nalokho. Futhi awukwazi ukukhipha phakathi kwama-akhawunti wefa nezikweletu. Ekugcineni, imali engenayo ngayinye nezindleko ngayinye kufanele zihluke futhi zizohlukaniswa.
Ukubaluleka okuhlobene
I-General Accounting Plan isho lokhu okulandelayo mayelana nalesi simiso sokubalwa kwezimali: "Ukungasetshenziswa okuqinile kweminye imigomo yokubalwa kwezimali kanye nemibandela kuzokwamukelwa uma ukubaluleka okulinganiselwe ngokwemigomo yobungako noma yekhwalithi yokuhluka okwenziwa yilowo mcimbi kungabalulekanga kangako futhi, ngenxa yalokho, akukushintshi ukubonakaliswa kwesithombe sangempela. "
Kusho ukuthini? Kulungile kusho ukuthi, uma kunomsebenzi wezomnotho ongathinti neze isimo sezimali senkampani, akudingeki ukuthi ubalwe uma ungafunwa. Isibonelo, cabanga ukuthi inkampani inezindleko zamasenti ayi-10 ngenyanga. Yebo, lezo zindleko, uma ungafuni, akudingeki uzibale, ngoba azisho lutho enkampanini (ikakhulukazi uma ukhokha u-10000 noma ngaphezulu ngenyanga).
Izimiso ze-Accounting: ukukhathazeka okuqhubekayo
Ekugcineni, umgomo wesithupha ufundeka kanjena: «Kuzobhekwa, ngaphandle kwalapho kufakazelwa ngenye indlela, ukuthi abaphathi benkampani bazoqhubeka esikhathini esizayo esibonwayo, ngakho-ke ukusetshenziswa kwemigomo nezindlela zokubalwa kwezimali ayinayo injongo yokunquma inani lokulingana ngezinhloso zokudluliswa kwalo komhlaba noma ingxenye, noma inani elivelayo uma kwenzeka kuqedwa ”.
Noma yini efanayo, ukuthi inkampani, lapho yenza izibalo, yenza kanjalo icabanga ukuthi izoqhubeka nokusebenza okungenani unyaka owodwa.