Ukubika ngezimpahla: ezinye izici

Ukubalwa kwezimali ekugcinweni kwezimali kubamba iqhaza elibalulekile ekubalwa kwezimali kwebhizinisi. Kusukela enhlanganweni yayo kuxhomeke ekuthembekeni kwedatha ngezikhathi ezithile ezidluliselwa kumnyango wezokubalwa kwemali ngendlela yemibiko kanye nokubhekelela ekuhloleni inzuzo yebhizinisi lonke. Kunezinketho eziningi zokuhlelwa kwe-inventory accounting. Le varietal, kanye nezindlela zomphakathi. Kusukela ekukhethweni kwalokhu noma lokho okukhethwa kukho kuxhomeke ku-algorithm yokubhaliswa kwamadokhumenti afanelekile. Kunoma yikuphi, ukubalwa kwezimpahla nezinto zokwakha kwenziwa ngokuqondile ngomusa. Isisekelo yimibhalo engenayo noma izindleko. Konke kufanele kuhanjiswe ku-akhawunti ye-akhawunti ngesikhathi esinqunyiwe.

Ukubalwa kwezinto ezihlukahlukene zezimpahla nezinto

Kucabanga ukuthi zonke izimpahla ezinqolobaneni zigcinwe ngamagama athile (noma amamaki). Noma yikuphi ukungena okusha kujoyina kakade okwamanje. Abantu abanomthwalo wemfanelo babonisa zonke izinguquko kumakhadi akhethekile noma kumagazini.

Ukubalwa kwesahluko kwezimpahla nezinto zokwakha

Umehluko walo kusukela kokuqala ukhetho ukuthi noma yikuphi ukufika okusha kwezinto kugcinwa ngokwehlukana. Ngaphezu kwalokho, ikhadi elikhethekile lifakwa kwijaji elisha.

Ukubika ngezimpahla nempahla

Kunezinketho ezimbili eziyinhloko. Zomi zombili zisekelwe kudokhumenti enjengephepha lokubuyisela. Esikhathini sokuqala, amakhadi akhishwa igama ngalinye lalezi zimpahla , okuvumela ukuba kube nokubalwa kwemali ephelele. Zibonisa ukufika nokusetshenziswa kwezinto ezisuselwe kumadokhumenti okubalwa okubalwa kwemali, kanye nokubalwa kwezezimali esikhathini esithile (inyanga) futhi kubonisa ibhalansi ekuqaleni komusha. Khona-ke, ngokuhambisana namakhadi akhona, amashidi okushintshwa akhiqizwa ngokwehlukana ekamelweni ngalinye lokugcina. Lokhu kwenziwa njalo ngenyanga. Ngaphezu kwalokho, ukubuyisana kwedatha kuboniswe emakhadini anikezwe ngeminyango yokugcina impahla kanye ne-akhawunti. Inketho yesibili ihilela ukuhlanganiswa kwazo zonke izincwadi ezitholakala ezinombolweni zezinombolo zezibalo, okusebenza njengesizathu sokubala amanani wenyanga ngokuhlukana ukuthola amaresidi kanye nezindleko. Lonke ulwazi lufakwe ohlwini lwentengo.

Ukuhlukaniswa

Kumele kuqashelwe ukuthi zonke izinqolobane zokukhiqiza zingahlukaniswa zibe izinto eziyisisekelo nezisizayo, izinto zokusetshenziswa, izinto ezithengiwe ekugcineni, kanye nemfucuza evuselelwa kabusha. Ngamanye amaqembu angenhla anama-subcategories futhi angeniswa ku-nomenclature ngekhodi ethile. Amadijithi amathathu okuqala kuwo achaza inombolo ye-akhawunti, amadijithi angu-4 no-5 yiqembu lomkhiqizo, ezinye zibonisa izici ezithile.

Ukulinganiswa Kwezinqolobane

Le nqubo, kanye nokubonakaliswa kwamanani athile kuma- akhawunti wokwenziwa, kungenziwa kokubili izindleko kanye namanani. Ngokuvamile kunenketho yesibili. Ukubika ngezimpahla nempahla, ukuthunyelwa kwezimali kubamba ukuthi ubale izindleko ezigcwele zebhasi ngalinye. Ukuze wenze lokhu, udinga ukusetha amamaki ahlaziyekile kuhlelo.

Izindlela zokubhala amanani

Ukukhansela kungenziwa ngentengo ejwayelekile yokubiza noma ngezindlela zeFIFO, LIFO. Okukhethwa kokuqala kuvamise ukuhlangana. Izimpahla zibhalwa ngesikhathi sokubika kumanani e-accounting, futhi ekupheleni kwenyanga, amasheya okwehluleka okwamanje okuvela kumanani abizayo angenawo . Indlela ye-FIFO ibonakala ngokubhalwa kwezimpahla zonke ngentengo ye-batch yokuqala, bese kuthi i-batch yesibili, njalonjalo. Okukhethwa kukho kokugcina okuphambene nalokho okudlule. Zonke izinto zibhalwa ngendlela elandelanayo kuze kusetshenziswe ukusetshenziswa kwamanani amanani.