Kwemali kanye Credit imiqondo ethile futhi essence zabo

Isici esiyinhloko sokugcina akhawunti entry double. essence yayo amathumba phansi ubambisana sibonakalisa esilinganayo imisebenzi ethile kwezomnotho kanyekanye ku-akhawunti amabili okuhambisanayo: Credit newemali kwesinye.

Sebenzisa ama-akhawunti amabili kuphela yenzeka elula ezimali okufakiwe. Double irekhodi kungathinta inqwaba yama-akhawunti, kuleso simo wiring nzima. Debit nama- credit definition yangempela dudula okushiwo zebhizinisi yimali futhi ibonise isiqondiso ukulinganiselwa nomthamo le misebenzi.

Ukwenza kube lula ukuqonda izincazelo ukudonswa kwemali nokubonga, kubalulekile ukukhumbula ukuthi "lasebhange" lisuselwa Latin "kufanele" futhi "credit" - ". Enginakho ukuze" Umqondo debit nama-credit eyonquma zonke ngokuyisisekelo kwemigomo akhawunti kanye zokukhokhelwa.

I-Akhawunti Balance kuyinto itheyibula elinamakholomu amabili. I-Debit kuveziwe embikweni okhuthaza lwesokunxele ezimali, credit, ngokulandelana - ngakwesokudla.

Amarekhodi ezimali zihlukaniswe akhawunti yekwentiwa. Ama-Akhawunti Active libonise nokubekwa kwezimali lenkampani noma ibhange, izimpambosi - ukuqoqa izimali. Ukuze ama-akhawunti asebenzayo, debit kusho epherishi, futhi yekwentiwa - izimali ukugeleza. Ngakho, ngaphambi kokuba anikezwe isikweletu yama-akhawunti yokwenziwa kusho ukuphuma nokungena kwezimali, kanye asebenzayo - epherishi.

Esikhathini izindlela asebenzayo ezishukumisayo wesikweletu le-debit. Futhi yokwenziwa - okunalokho: kusukela lasebhange credit.

Active akhawunti ukudonswa kwemali ukwanda kusho ukwanda impahla inhlangano. Ngakolunye uhlangothi, ama-akhawunti yokwenziwa lasebhange Eqinisweni ukwanda kubonisa ukwehla izimali siqu.

Ukwanda loan ku-akhawunti asebenzayo kusho ukwehla enanini impahla yebhizinisi. Uma udumo luyanda nezikweletu akhawunti, kusho ukuthi siqu imali yabo ibhizinisi anda.

I-Akhawunti Balance Umqondo oyisisekelo ezimali ulimi. Kwemali kanye Credit definition efanayo ivela lapha magama ayinhloko. Nge izikolo ezibonisa zonke izenzakalo zokuphila kwezomnotho ibhizinisi. Ukuqopha kwenziwa ngendlela ukuthengiselana. Wiring - kuveza ibhizinisi noma ezinye amaqiniso umnotho ezwenikazi lase-entry balwisana.

Kunezindlela ezimbili zokusebenzisa ama-akhawunti yebhizinisi: engenayo nephumayo. Parish kusho ukuthi inani lemali edabula wiring yengezwe akhawunti ibhizinisi. Ukusetshenziswa kusho ukuthi inani okuqhubekayo is ezidonswe ku-akhawunti zisuswa emalini lemali ku-akhawunti.

I izaziso ngemisebenzi ye kukhona ezimbili zama-akhawunti. Ukusetshenziswa kabili entry ezimali Kuphoqelekile. Leli rekhodi ngokuthi double entry ezimali.

Ukuze lula umqondo ukugcinwa of "lasebhange" futhi "credit" yamiswa. Ukuze ukwazi ukubona okushiwo imiqondo debit nama-credit ukuze Dummies, cabangela la maqiniso alandelayo.

Amagama yavela eminyakeni engaba ngu-500 edlule. Empeleni ayehloselwe esikhundleni lwemibono sasivumela ezivamile "ukuza" nelithi "ukusetshenziswa" okuyilokho, eqinisweni, ezibonisa indlela ohluke ngokuphelele imisebenzi ezenzeka akhawunti yekwentiwa. Njengoba sekunama-"lasebhange" futhi "credit", kwaba lula ukusebenza nge imiqondo. In ulimi ezimali ukudonswa kwemali yaqala ukubizwa ngokuthi isinagoge ukwanda amafa bese wehlise ngo ubhale izinkinga ezihilelekile. Ngakho, ikhredithi ibonisa okuphambene operation: ukuncipha amafa nokwenyuka ubhale izinkinga ezihilelekile.

Ngakho, ngo-akhawunti wiring Kusetshenziswa amagugu okuphambene: elinye libe lasebhange, elinye - ngoba loan. Ukuze wenze lokhu, kudingeka wazi futhi debit nama-credit ukuzimisela. It libhekene ngokuphelele zonke izinhlobo zama-akhawunti: asebenzayo, yokwenziwa kanye asebenzayo-yekwentiwa.

Ngamunye ebhizinisini kuholela ekwandeni we inkomba, futhi ngenxa yalokho, ukwehla kwenye. Ngokwesibonelo, yokwamukela imali ku-akhawunti wasebhange kubonakala njengoba ukwanda wiring lemali esandleni kanye nokunciphisa akhawunti yabo kwamanje esilinganayo. Ukuzindla okunjalo imisebenzi esiza wokulawula ukusetshenziswa kwemali kanye ngokunemba kwamabhuku. Lapha kubalulekile ukwazi incazelo debit nama-credit, hhayi ukudida kubo.

kabili entry ezimali isimiso akunamthelela umphumela wokugcina we-balance sheet kanye alephuli ukulingana kwemiphumela ka ngokuqondene nezimpahla kanye nezikweletu.

entry Double kufanele igcinwe kahle ukuze kuqinisekiswe ekupheleni lesifanele lomjikelezo ezimali umsebenzi.