Ishadi lama-akhawunti ... Imiyalelo yokusebenzisa Ishadi lama-Akhawunti

Ishadi lama-akhawunti liyingxenye ebalulekile yomsebenzi we-akhawunti, kokubili okuhlangenwe nakho nokuqala. Eqinisweni, wonke ama-akhawunti asetshenziselwa ukubonisa ukusebenza kwenhlangano ahlelwe ohlelweni olufanayo. Wayebizwa ngokuthi iThart of Accounts. Lolu uhlobo lwetafula lapho zonke izimpawu zedijithali ezidingekayo ezisetshenziselwa ukuthunyelwa ziqoqwa. Kuyafaneleka futhi ukukhumbula ukuthi ibhizinisi lingakha Ishadi Labo lama-Akhawunti. Nokho, landela imiyalelo yokusebenzisa le dokhumenti. Ivumela umgcinisi-akhawunti ukuba athole izimpendulo zemibuzo eminingi ehlobene nama-akhawunti.

Iyini Ishadi lama-Akhawunti?

Akuyona imfihlo ukuthi ekubhekiseni kwanoma iyiphi inhlangano, okuthiwa i-wiring isetshenziswa. Basiza ekuboniseni kokubili ukufika, kanye nokulahlekelwa kwezakhi ezihlukahlukene. Ama-invoyisi ayamukelwa ngenkuthalo. Eqinisweni, ziyisisekelo sokusebenza.

Eqinisweni, Ishadi lama-Akhawunti itafula eliqukethe uhlu lwawo wonke ama-akhawunti asetshenziswa umnyango we-akhawunti. Lona uhlelo olusiza ukurekhoda kahle ukuziphatha kwemisebenzi yezomnotho neyezimali kwanoma iyiphi inhlangano. Kumele kuqashelwe ukuthi noma yimuphi umshini owenza lolu hlobo lokubalwa kwezimali. Ngisho ne "Accounting for Dummies" inikeza okokuqala ukuthi ufunde ngeShadi lama-akhawunti, kanye nezigaba zalo.

Isimiso somthetho

Ishadi lama-akhawunti akuyona nje iphepha elisetshenziswe ngabathengi ngabanye. Ayishintshi kuzo zonke izinhlobo zezinhlangano. Ngakho-ke, ukukhishwa kweshadi lamanje lama-akhawunti kwakunqunywe yi-Federal Law ngo-2000, futhi kamuva kwakukhona inguqulo entsha kusukela ngo-2010, okungukuthi, ngemva kweminyaka eyishumi. Okusho ukuthi, le mibhalo yokulawula ichaza ukuthi yiziphi ama-akhawunti nokuthi yiziphi ezisetshenziswa yibhizinisi.

Uma ngabe inhlangano idinga ukusebenzisa ama-akhawunti angeziwe, i- "Imiyalelo yokusebenzisa ishadi lama-akhawunti" ingasiza lapha. Kuyo ungathola isakhiwo se-akhawunti ethize. Mhlawumbe, ungabonisa lokhu noma leso senzo kuso. Uma le nketho ingatholakali, ke kuvunyelwe ukusebenzisa ama-akhawunti angathinteki eshadini eliyinhloko lama-akhawunti. Kodwa-ke, lezi zimiso kufanele zilungiswe kwinqubomgomo yokubika yenhlangano.

I-Chart Inhlangano yama-Akhawunti

Njengoba kushiwo ngenhla, ibhizinisi lingakha ishadi layo lama-akhawunti. Ngakho kuyadingeka ukuba uhambisane nemithetho eminingi. Ngakho-ke, ngokusekelwe eMyalweni kuya kwiShadi lama-Akhawunti, inkampani ingakhetha lawo ma-akhawunti adingekayo ukusebenza ngokuqondile.

Ngendlela, ngokuvumelana noMnyango Wezezimali, inhlangano ingasebenzisa izinhlelo ezengeziwe ze-akhawunti yama-accounting. Lokhu kungenzeka ezimweni lapho imininingwane ethi inhlangano idinga lokhu. Ishadi elilungisiwe lama-akhawunti enhlangano ethile lihleliwe kwinqubomgomo yokubika. Lokhu kuba yinto yokuqhuba imisebenzi yekhwalithi ngenhlangano, futhi yenza lula umsebenzi wezomnotho.

Umdwebo weSikimu

Ezimeni ezikhona, njenge "Accounting for Dummies", hhayi nje kuphela okuqukethwe komsebenzi womsebenzi wamaphrofayli ahlukene kunikelwa, kodwa futhi nesisekelo semfundiso.

Isibonelo, uhlelo lomsebenzi luyisakhiwo se-branched. Ekuqaleni kukhona ama-synthetic accounts. Bayizindla ngokuyinhloko, ukuhamba kwayo, ezinye izikweletu nempahla, kanye nezinqubo zezomnotho.

Ama-akhawunti ahlaziywa angabonisa izenzo ezithile. Ukuba khona kwama-akhawunti anjalo kukuvumela ukuba uhlole ukuthengiswa kwemali. Noma kunjalo, ukutholakala kwalolu hlobo lwe-akhawunti kuyakhethwa.

Kukhona futhi ama-akhawunti angaphansi kokusiza ekudaleni imininingwane. Ngakho-ke, emabhizinisini ahlobene nokukhiqiza, kungenzeka ukuba unikeze ama-sebaccounts ahlukene ngezinhlobo zokukhiqiza noma imikhiqizo. Ishadi lama-akhawunti anezincazelo lisiza lo-akhawunti ukuba enze uhlelo lomsebenzi "ngokwakhe."

Ukwakhiwa kweThart of Accounts

Njengamanje, Ishadi lama-Akhawunti liqukethe izingxenye eziyisishiyagalombili. Ngokuphelele, ama-akhawunti angamashumi ayisithupha achazwe kuwo. Kuyathakazelisa ukuthi ohlelweni ngokwayo kukhona izibalo kusukela kwesinye kuya kwesishiyagalolunye nesishiyagalolunye. Lokhu kusho ukuthi inani lamanani lihlala likhululekile kwe-akhawunti ethize. Lokhu kungenjalo uma ngabe izinto eziqondene nemisebenzi yenhlangano zivumela ukusetshenziswa kwama-akhawunti angeziwe, okungukuthi, inkampani ingasebenzisa izinombolo ezitholakalayo. Ishadi lokubalwa kwama-akhawunti anama-akhawunti libuye libe nama-akhawuntali engabhalisiwe, okubonisa, isibonelo, ukuqashisa impahla noma izimpahla eziye zamukelwa yinhlangano yokugcina.

Ngokuphelele, ishadi lama-akhawunti linamaqembu amakhulu ayisishiyagalombili, lapho wonke ama-akhawunti asakazwa khona, ngaphandle kwama-akhawuntali angabikho. Futhi kuneziqondiso zokuthi yikuphi ama-akhawunti angaphansi kwe-akhawunti ngayinye yokusebenza engavuleka futhi ngaphansi kweyiphi inombolo.

Ngokufushane kuma-akhawunti we-balance sheet

Ama-akhawunti angabhalansi ama-akhawuntingi angewona ayingxenye yeThart of Accounts. Bakhombisa imisebenzi ephathelene nezindleko ezingekho zezinhlangano, kodwa, isibonelo, zisesitoreji sakhe sesikhashana.

Ama-akhawunti we-balance sheet angashiywa futhi abizwa ngokuthi ama-akhawunti ancillary. Kuyaphawuleka ukuthi ukuthengiselana kwabo akubonakali ekugcineni kubhalansi, futhi akuthonya imiphumela yezimali yomsebenzi wenhlangano nganoma iyiphi indlela. Esikhathini se-akhawunti yama-akhawunti banikezwa ngesimo sezinombolo ezidijithi ezintathu, kusukela ku-zero. Lokhu kungukuthi, i-akhawunti yokuqala yaloluhlelo yinombolo 001, njalonjalo. Uqedela lolu hlobo lwe-akhawunti yesigaba ngenombolo 007.

Iziphi izingxenye ezifakwe kwiThart of Accounts?

Njengoba sekushiwo kakade, Ishadi lama-Akhawunti liqukethe izigaba eziyisishiyagalombili nama-akhawunti abo. Zakhiwe, okukuvumela ukuba uthole ngokushesha ulwazi oludingekayo.

• Amafa angewona okwamanje webhizinisi. Lezi zihlanganisa izimpahla ezingaguquki ebhalansi yezinhlangano, ukukhishwa kwazo, kanye nempahla engabonakali;
• Izakhiwo zokukhiqiza. Kulesi sigaba, ungathola ama-akhawunti wokucubungula nokucubungula ama-accounting wokuhamba kwempahla, izinqolobane zenkampani noma, isibonelo, ukuthengwa kwanoma yiziphi izimpahla ezibonakalayo;
• Izindleko zokukhiqiza. Njengoba kucacile esihlokweni, kufaka phakathi ama-akhawunti ahlobene ngokuqondile nazo zonke izinhlobo zokukhiqiza.
• Imikhiqizo ephelile. Ngakho-ke, kuma-akhawunti atholakale kulesi sigaba, ungacabangela imikhiqizo eqediwe, ubale inani layo.
• Cash. Lokhu kubandakanya ama-akhawunti afana nokuthi "ukheshi", "ukuhlola i-akhawunti", "ukudluliselwa kwemali".
• Izibalo. Leli qembu elibanzi lihlanganisa izinketho ezihlukahlukene zokuhlala, kusukela ekukhokhelweni kwezikweleti kuya kubabolekisi futhi ekupheleni kokukhokha noma ukukhokhela kubasebenzi benhlangano.
• Inhloko-dolobha. Lesi sigaba sisiza ukwakha ama-akhawunti ahlobene ne-charter, ukugcinwa noma inzuzo eyengeziwe yenhlangano.
• Ama-akhawunti wezezimali. Lokhu, isigaba sokugcina sihlanganisa ama-akhawunti asiza ukukhomba umphumela wokuthengiswa, kanye nomphumela wokugcina wezimali webhizinisi ekupheleni konyaka.

Ama-akhawunti ahambisanayo nokuhlaziya: ngumuphi umehluko?

Njengoba wazi, singakwazi ukuhlukanisa amaqembu amathathu ama-akhawunti we-accounting, okuyi-synthetic, ama-akhawunti aphansi kanye nokuhlaziywa. Wonke amaqembu amathathu ahlangene, kepha kungenzeka ukuthi angase aqondwe kahle, ikakhulukazi nge-akhawunti ye-novice.

Ngakho-ke, ama-akhawunti wokusebenza atholakala eshadini lama-akhawunti. Ukuthi, i-akhawunti engu-10 enegama elithi "izinto zokwakha" isesigabeni "izindleko zokukhiqiza". Lokhu kufaka phakathi zonke izimali ezikhona emisebenzini yokukhiqiza, ngaphandle kwezinto eziyinhloko.

Futhi, le akhawunti ine-akhawunti engaphansi. Lena inketho ecacile kakhulu. Okungukuthi, kwi-akhawunti yokwenziwa "izinto zokusebenza" ungavula inombolo e-akhawunti eyodwa kanye negama "izinto zokusetshenziswa". Okusho ukuthi, asisekho izilwane noma izingxenye ezisele, kuphela okuchazwe egameni le-akhawunti encane.

I-akhawunti ehlaziya ivumela ukubalwa kwezimali okuqondile. Okusho ukuthi, amafutha, isibonelo, kuzoba i-akhawunti ehlaziya ehlukile, evula i-akhawunti engaphansi. Ngakho-ke, i-akhawunti yokuhlaziya isiza ukwakha ukubalwa kwemisebenzi yemisebenzi yezomnotho, futhi ibuye ikuvumele ukuthi uhlole ukuthi yiziphi izihloko zezindleko ezingagcinwa.

Imiyalo yokusebenzisa Ishadi lama-Akhawunti alungile

Imfundo ibizwa ngokuthi idokhumenti, okusiza umgcinisi-akhawunti ukuba asebenzise kahle Ishadi lama-Akhawunti akhona. Iqukethe ulwazi olulandelayo:

• Inombolo ye-akhawunti.
• Igama eligcwele.
• Inhloso ye-akhawunti, okungukuthi okuqukethwe kwayo nesakhiwo esijwayelekile.
• Izindlela zesicelo, leyo yindlela yokugcwaliswa kwayo.

Okusho ukuthi, imfundo isiza ukubalwa kokusebenzisa ama-akhawunti ngayinye ngendlela efanele. Uma ufundela le dokhumenti, inhlangano ingaqala ukuhlanganisa uhlelo lomsebenzi webhizinisi elithile.

Iseluleko esiwusizo ekudaleni uhlelo lomsebenzi lwe-akhawunti yebhizinisi

Ngemuva kokuzijwayeza ngemfundo ekusetshenzisweni kwalo mbhalo, kungenzeka ukuqala ukukhonjiswa kokukhonjiswa kweShadi le-akhawunti yebhizinisi.

Kumele kukhunjulwe ukuthi esikhathini esizayo kungase kube nezinguquko, ezibandakanya ukwethulwa kwamakhasimende amasha, ezengeziwe ezakhiweni zebhizinisi. Ngakho-ke, udinga ukuqinisekisa ukuthi kukhona ama-sub-akhawunti asekelayo.

Kungcono futhi ukunciphisa inani lama-akhawunti asetshenziselwa ukurekhoda. Lokhu kusiza ukwenza lula izindlela zokubonisa umsebenzi wezomnotho. Okungukuthi, uma kunokwenzeka ukwenqaba ukusetshenziswa kwe-akhawunti, kungcono ukwenza lokhu.

Futhi kubalulekile ukukhumbula ukuthi izinguquko zomhlaba wonke kwiShadi le-Akhawunti lama-Akhawunti enhlangano okwenzayo akulula kakhulu. Ngakho-ke, kungcono ukucabanga ukuthi ikusasa lenkampani libonakala kanjani eminyakeni embalwa. Mhlawumbe, kukhona ithemba lomhlobo omusha womkhiqizo.

Ungakhohlwa ukuthi manje ukuphendula kwenziwa ngokuzenzekelayo, kodwa lokhu akuvimbeli ochwepheshe abaningi ekwenzeni amasheke okuhlola. Isibonelo, i-akhawunti evamile ye-invoyisi, evumela ukuthi ubone amaphutha ku-akhawunti ethize, nayo idalwe ngokuphelele ngokusebenzisa uhlelo lwe-1C.