Izimali, Ukubika
Izindlela Zokubika
Ngokwenza njalo, zonke izindlela zokubheka zisetshenziselwa ukuxhumene eduze komunye nomunye. Ngemuva kwalokho, noma yikuphi ukuthengiselana ku-accounting kusekelwe kumadokhumenti, imisebenzi ngokwayo ibhalwa ngokufaka okuphindwe kabili, i-inventory isetshenziselwa ukuqinisekisa idatha, futhi ekugcineni, yenza ishidi lesibhalansi nezitatimende zezimali.
Izakhi eziyinhloko ze-accounting method zixhunywe nokuqondiswa kwe-accounting. Ukwenza lokhu, sebenzisa imibhalo eyinhloko kanye nokuqoqa. Ngaphezu kwalokho, ububanzi bokubalwa kwezimali busetshenziswe ngendlela yokulinganisa nokubiza. Emisebenzini yansuku zonke, i-akhawuntiant iqoqa izinto ze-accounting ngokusebenzisa ishadi lama-akhawunti kanye nokungena kabili, bese ufingqa idatha ye-accounting uma wenza ishidi lesibhalansi ngosuku oluthile.
Ukuqonda izindlela zokuphendula, kuyadingeka ukuthi uhlale ngokuningiliziwe emaceleni awo ngabanye:
- Ukubhala.
Ihlobene kakhulu nemibono enjengokushicilelwa kwedokhumenti, imibhalo, ukulinganisa kanye nokuhlanganiswa. Esikhathini sokuqala sokubalwa kwemibhalo , amadokhumenti ayisisekelo asetshenziselwa ukubalwa kwezimali , ngesisekelo lapho yonke imisebenzi yebhizinisi isebenza ngendlela efanele futhi ngesikhathi esifanele.
Ukuhlanganiswa kwamadokhumenti ukuthuthukiswa kwamafomu ajwayelekile amaphepha asetshenziswa amabhizinisi lapho kusetshenziselwa ukuthengiselana okufanayo, kungakhathaliseki ukuthi bunjani ubunikazi kanye nokusebenzisana komnyango futhi kuvunywe yisinqumo seKomiti Yezibalo Zombuso.
Uma kulungiswa, ubukhulu obufanayo befomu bohlobo lwamaphepha afanayo lubekwe. Lokhu kusiza kokubili ukucubungula nokugcinwa kwemibhalo ku-archive.
Ukusakazwa kwedokhumenti kwenzelwa umgcini wezincwadi futhi kuvunywe ikhanda. Uma engekho, i-akhawunti iqalile futhi kukhona ithuba lokuhlukunyezwa.
- Inventory
Uma uhlola ukutholakala nokuhambisana kwempahla nezimpahla kulezi zincwadi. Inventory isiza ngesikhathi esifanele ukusabela ekungabikho kwabo. Lapho kwenziwa izinqolobane, ukuze kusetshenziswe imibhalo evamile enhlanganweni, abasebenzi basebenza ngokulandelana kwezinqubo zokufunda, ukusebenzisa amafomu, ukuhambisana namazinga nezindinganiso, ukusebenzisa amamitha.
- Ama-akhawuntini e-Akhawunti ayithebula eliphindwe kabili, lapho ngakwesobunxele - i-debit, nakwesokudla-mboleko.
- Ukungena kabili kubonisa konke ukuhwebelana kwebhizinisi. Ama-akhawunti afanayo afakwa ngendlela yokufaka ama-accounting. Uma ama-akhawunti amabili axhunyiwe, khona-ke lokhu kuzoba ukuthumela okulula, ngokuxhumana kwamakhawunti amaningana, ukuthunyelwa okulukhuni kwenziwa.
- Ukuhlola
Le ndawo isetshenziswa ngokwezimali ngokwemali yokuthenga kwayo, ekuthengisweni kwemakethe noma ngezindleko zokukhiqizwa yibhizinisi ngokwayo. Ukusebenzisa izindlela zokubalwa kwezimali, ukuhlola amasheya, izinto zokukhiqiza, yonke imali engenayo kanye nezindleko zebhizinisi, ama-akhawunti afanelekayo kanye nama-akhawunti akhokhelwa.
- Ukubalwa
Ngesikhathi esifanayo, izindleko zicatshangelwa futhi izindleko zemikhiqizo, izinsizakalo kanye nomsebenzi okwenziwe kunqunywa.
- Ishidi lokulinganisela
Yenziwa ngosuku oluthile nangesikhathi esithile, lapho ibhalansi yokugcina yawo wonke ama-akhawunti anciphisa. Ngokwenzayo, ibhalansi yokubika nokukhipha ibhizinisi ngokuvamile kuvame ukusetshenziswa. Uma kudingekile, ukuhlukanisa (ekuhlukaneni kwenhlangano), ukuhlanganisana (uma kuhlanganiswa amabhizinisi amaningana abe munye) kanye nebhalansi yokungena, uma kukhona izimali zokuqala ukusebenza.
- Izitatimende zezezimali
Umqondo obanzi futhi uhlanganiswa njalo ngenyanga, ngekota, kanye ngonyaka, ngenkathi ubonisa isimo sezimali sangempela sebhizinisi nemiphumela yemisebenzi yayo isikhathi noma ngosuku oluthile. Imibiko ye-Accounting ibandakanya ibhajethi, inzuzo kanye nokulahlekelwa isitatimende, incazelo kwi- balance sheet kanye nombiko, uma kunesidingo, umbiko wokuhlola.
Zonke izindlela zokubheka zisetshenziswa ngesikhathi esisodwa, ngakho-ke akunakwenzeka ukuzihlukanisa, ukutadisha ngokuzihlukanisa.
Similar articles
Trending Now