Kakade ngezikhathi zenkathi ephakathi, amabhange angaleso sikhathi aqala ukubhala phansi imali engenayo nokuphumayo. Lapho ikhasimende lishiya imali ethile ediphozini lalo, kwakuphawulwa njengokuthi "idebet dare." Lokhu kwakhomba umnikazi webhange ukuthi wayekweleta lelo khasimende imali, ngemva kokuba selifake idiphozithi, vele. Kunalokho, lapho ikhasimende lifuna ukukhipha imali yalo, umnikazi wasebhange wayebhala phansi ngokuthi “debet habere” ukuze aqophe ukuphuma kwezimali. Namuhla, amagama asetshenziselwa lezi zenzo afana kakhulu futhi abalulekile ukuwaqonda. Ngakho-ke, sizonikezela lesi sihloko ukuze sichaze yini idebhithi nekhredithi
Ngaphakathi kwe-accounting, imigomo yedebhithi nekhredithi Angeminye yemibono eyisisekelo kulo mkhakha. Uma sifuna ukuzinikela ezweni lezezimali noma okungenani sikuqonde kahle, lezi zakhi ezimbili kufanele zicaciswe kakhulu kithi. Ngenxa yalesi sizathu sizochaza ukuthi yiziphi izimali ezidonswayo namakhredithi, umehluko phakathi kwemiqondo emibili nokuthi zirekhodwa kanjani ezinhlotsheni ezihlukene zama-akhawunti. Ngakho-ke ungangabazi ukuqhubeka nokufunda uma usadidekile ngala magama womabili.
Ithini idebhithi ku-accounting?
Uma sikhuluma ngedebithi ku-accounting, sibhekisela emalini engenayo etholwa yinkampani. Lokhu kubonakala njengenkokhiso ku-akhawunti. Ngakho-ke, imali edonswayo imelela ukwehla kwezimali kanye nokwenyuka kwezimali ezitshaliwe. Ngamanye amazwi: Kubonisa ukwanda kokubili kwempahla nezindleko. Ezingeni lokubukwayo, ngokuvamile limelelwa kukholamu yesokunxele ye-akhawunti yeleja.
Ngokuyisisekelo, imali edonswayo irekhoda yonke imisebenzi emele imali engenayo ku-akhawunti. Mayelana nesichasiselo, siboniswa njengenkokhiso. Kufanele kuqashelwe ukuthi idebhithi nekhredithi imiqondo emibili ephambene. Nokho, zihlobene ngokuqondile: Noma nini lapho imali edonswayo ikhuphuka, ikhredithi izokwehla, ngokufanayo.
Iyini ikhredithi ku-accounting?
Manje njengoba sesazi ukuthi iyini idebhithi, ake sichaze ukuthi iyini ikhredithi. Kulokhu, konke ukulethwa kanye nokuhoxiswa kwe-akhawunti kuyarekhodwa. Ngokuphambene necala langaphambilini, ukwehla kwezimali ezitshaliwe kanye nokwenyuka kwezimali kuyavela. Ngamanye amazwi: Ikhredithi imelela ukwanda kwemali engenayo nezikweletu. Ngokuvamile imelelwa kukholamu engakwesokudla ye-akhawunti yeleja.
Njengoba sesishilo ngaphambili, imiqondo emibili ephikisanayo, ngakho-ke isikweletu sibhalisa zonke izinkokhelo eziphumayo. Ngokuqondene nesichasiselo, kulesi simo siboniswa njengenkokhelo. Manje njengoba sekuyacaca ukuthi ayini amadebhithi namakhredithi, kufanele sikhumbule ukuthi umthetho wokufaka kabili uyasebenza: Akekho umkweleti ngaphandle komkweleti, futhi akekho umkweleti ngaphandle kombolekisi. Ngamanye amazwi: Noma nini lapho enye yezakhi ikhula, enye iyancipha. Isibonelo kungaba ukutholwa kokuhle, siyanyusa impahla yethu kodwa kufanele sikukhokhele.
Iyini idebhithi nekhredithi: Izinhlobo zama-akhawunti
Uma sesicacelwe kahle ngokuthi ayini amadebithi namakhredithi, ake sibone ukuthi amelelwa kanjani ezinhlotsheni ezihlukene zama-akhawunti. zikhona amaqembu amathathu kusuka okufanayo:
- Ama-akhawunti Efa: Zibonisa amalungelo nempahla yenkampani, engakwazi ukwenza ngayo imisebenzi yayo. Lokhu kukhuphuka ngenxa yedebhithi futhi yehle ngesikweletu.
- Ama-akhawunti esikweletu: Lokhu kwenziwa yizibopho inkampani okukhulunywa ngayo enazo nomuntu wesithathu. I-akhawunti yempahla ivamise ukutholwa nge-akhawunti yesikweletu. Lokhu kwenyusa ukubonga ngokuba nokuncipha ngokudonswa kwemali.
- I-Net Worth Accounts: Yilabo abamele izimali zabo noma izimali.
Noma ngabe yikuphi ukusebenza kwezezimali inkampani efuna ukuwenza, izonyusa noma yehlise impahla yenkampani leyo. Ukuze uthumele lokhu kusebenza, i-akhawunti iyafakwa noma idonswe imali, futhi njalo ekhomba lapho kwenziwa. Ake sibone ukuthi umqondo ngamunye uyini:
- Khokha: Lapho ukuthengiswa kwekhredithi kurekhodwa, i-akhawunti ifakwa.
- Phatha: Uma ukudonswa kwemali kurekhodiwe, i-akhawunti iyadonswa.
Uma sesicacelwe kahle ngohlobo lwe-akhawunti ehilelekile ekwenziweni, singafaka ikhredithi noma sidonse imali. Kulokhu, kubalulekile ukuthi idatha elandelayo ibonakale:
- igama nenombolo ye-akhawunti ye-ledger
- Inani kokuthengiselana
Ibhalansi nezinhlobo zazo
Sikhuluma ngemibandela ye-basic accounting, okuyingxenye yayo amadebhithi, amakhredithi nama-akhawunti. Manje ake sixoxe ngezinhlobo ezahlukene zamabhalansi ezikhona. Uma sikhuluma ngokulinganisela, sibhekisela ku- umehluko phakathi kwedebithi nekhredithi. Kuye ngomphumela, kunezinhlobo ezintathu ezahlukene zebhalansi:
- Ibhalansi yedebhithi: I-akhawunti inebhalansi edonswayo uma imali edonswayo inkulu kunekhredithi yayo. Okusho ukuthi: Kumele > Ube nakho. Ngenxa yalesi sizathu, ama-akhawunti wezindleko nama-asethi analolu hlobo lwebhalansi. Lokhu kungenxa yokuthi imali edonswayo ibonisa imisebenzi yakho kuyilapho ikhredithi imele ukwehla kwakho. Ukuze uthole umphumela, kufanele ukhiphe isikweletu emalini edonswayo. Isibalo singaba yilesi: Kumele - Ube nakho.
- Ibhalansi yekhredithi: Ngokuphambene nedlule, ibhalansi yekhredithi yenzeka lapho ikhredithi inkulu kunesikweletu. Okusho ukuthi: Yiba > Kumele. Ngakho-ke, ama-akhawunti emali engenayo, inani lilonke kanye nezikweletu analolu hlobo lwebhalansi, njengoba amanani okuqala abhalwa njengamakhredithi kuyilapho ukuncipha kubonakala emalini edonswayo. Umphumela ubalwa ngokukhipha imali edonswayo kukhredithi. Ifomula izoba yilena-ke: Ikhredithi - Kumele.
- Ibhalansi enguziro: Kwenzeka kuma-akhawunti lapho ikhredithi nedebhithi zifana. Okusho ukuthi: Kufanele = Ube nakho
Kuyiqiniso ukuthi yomibili imiqondo ingase idide ngandlela thile ekuqaleni, kodwa ukuyiqonda kuzosisiza kakhulu emhlabeni wezezimali nokubalwa kwezimali, ikakhulukazi uma sifuna ukusungula inkampani yethu. Ngethemba ukuthi ngalo lonke lolu lwazi sekucacile kuwe ukuthi yiziphi izimali ezidonswayo namakhredithi nokuthi zibonakala kanjani ezinhlotsheni ezihlukene zama-akhawunti.