Ukungena Double - indlela eyinhloko ezimali

Zonke izenzo zebhizinisi ziwuhlobo ezimbili, futhi ngenxa yalokho banquma kubonise nabo-balance sheet ngekungena double. Ngo double entry accountants - kuyinto oxhumene kanyekanye kubonakala e kokusele izinto ezimayelana nomnotho we esilinganayo esele boleko akhawunti bese imali kwi kwenye. Ngakho kukhona ubudlelwano phakathi mutual ngokuthi izincwadi ama-akhawunti ngokwabo akhawunti - balwisana. Balance ishidi akhawunti kanye entry double, eqinisweni, kukhona amasu methodological, ngaphandle okuyinto akunakwenzeka ukuba afeze ezimali.

Rekhoda iyiphi ukusebenza kwezomnotho kungenzeka kuphela ngesisekelo imibhalo yokuqala, nokuthi kuqinisekisiwe. ukungena Double likwenza kucace lapho wathola izimali ezithile futhi lapho awabange esaba khona, okuyinto imisebenzi sewenze izinguquko lezi zimali futhi efanele, imithombo kumiswa zabo, kanye nalokho Imiphumela yezimali libhekene umsebenzi ezimbonini.

Kwezomnotho, entry double ibonisa isimo ombaxambili impahla ibhizinisi sika, ngakhoke balance sheet kubhekwa ngezindlela ezimbili: ukwakheka kanye ukuthunyelwa e esilinganisweni, imithombo ukwakheka - e ubhale izinkinga ezihilelekile. Ingqikithi amarekhodi uhlale Iqiniso liwukuthi i abakhuthele yokwenziwa, ukuze ungakwazi kalula uqinisekise ukunemba ezimali okufakiwe.

Kwakha luhlaka noma umklamo okufakiwe, khomba okushiwo zebhizinisi, zidinga professional accountant lokusungula futhi ulwazi olujulile isimo sale nqubo, ekuqondeni izinguquko okuyinto bemqhuba. Isisebenzi ukubhekana ezihlukahlukene imibhalo. Ngamunye wabo isithwali kolwazi kwezomnotho kanye zomthetho - ulwazi kwemali nengcebo.

Omunye izigaba esandulele ukusebenza bhala ku-akhawunti okuhambisanayo kuyinto yesikhashana ezimali ukucutshungulwa umthombo imibhalo. Khetha futhi entry kabili ngamunye-akhawunti idokhumenti umlobeli - isabelo se-akhawunti - eliqinisekiswe yi-isignesha wenza accountant wakhe. Ukuthi lolusuku ukuxhumana akhawunti luyisisekelo inhlangano ezimali, okuso nokuthi liyiqiniso, njengoba ongaphambili, noma kunjalo - isibonisi yezivumelwano zokuthengiselana ekulandiseni kweqiniso.

Zonke imibhalo - ni lobu bufakazi kulotshiwe yokuthi ngokwazi ukuthi kukhona okufezayo noma ukugcwaliseka ilungelo ibhizinisi, bakhonza i ubufakazi ebalulekile ubuqiniso bayo.

Ukuswelakala kokusebenza ngokuhlanganyela iyiphi imibhalo yokuqala noma umklamo ayilungile kungadala izinkinga sina hhayi kuphela kusukela iziphathimandla control kodwa futhi kusukela abasebenzi, zimali, amanxusa abahlinzeki, amakhasimende yenkampani, njll Ngenxa yalokho, i-entry double njengoba kukhombisa isimiso ezimbili kwe-akhawunti kanye reception eyinhloko ezimali kudinga bazisise semthethweni imibhalo eyinhloko esisemqoka. ibhalansi yabo kufakazela ngokoqobo futhi ngokunemba ezimali.

Kuyathakazelisa ukuthi ngaphezu sokungena ezimbili e isamba alinganayo Eqinisweni yomsebenzi wezomnotho ngamunye, ezimali kusikisela webumbacambili nezinye izinqubo eziningi izimfanelo. Ngokwesibonelo, kukhona amarekhodi amabili ohlelweni - ehlelekile nohlelo lokulandelana kwezikhathi, izinhlobo ezimbili ukubhalisa - ezimali kohlaziyo and zokwenziwa, amaqembu amabili - zezinto ezibonakalayo nezingokomoya akhawunti siqu, akhawunti ngayinye has amabili izigaba - the debit nama-credit. Zonke amaqiniso okuphila ngokwezimali okuhilelekile obubili, izinhlangothi ezimbili. Zonke notshwala Imininingwane nazo amaphuzu amabili - ngaphandle nangaphakathi. Ngisho noma iyiphi Accountant umsebenzi wenza kabili - lokuqala nerejista amaqiniso, bese uhlole ngokunemba umsebenzi owawenziwa. I webumbacambili accounting siyenzeka kuzo zonke zako.

Ngo ezimali, njalo kwakheka izakhi ezintathu ezibalulekile weseli - nokubala, entry double nokulinganisela. Bona bawakhohlise lobumbano, ngoba ngaso sonke isikhathi i-credit debit nama-fa njalo converges ne isithiyo.