Ukwahlukanisa akhawunti nokuqukethwe kwezomnotho: kafushane.

Njengoba yaziwa, uhlelo lwama-akhawunti ngesisekelo ezimali. Ukuze kwamabhuku kwakungafanele senhlekelele, kodwa wanqotshwa ukuhlaziya ezithile okunengqondo, ngokuqinisekile kudingeka ukuhlela ukuze bathole uhlelo olucacile futhi enembile. Kuyinto ukuqinisekisa ukuthi uhlelo lwama-akhawunti angibanga mthwalo, kodwa elula futhi okulula ukuzisebenzisa-ezimali ithuluzi, futhi kukhona ngezigaba yama-akhawunti okuqukethwe kwezomnotho.

akhawunti ukugcinwa - lokhu entry (Ngokushumayela kungabizwa ngokuthi amarejista), elibonisa zonke imisebenzi yohlobo olufanayo kwenziwe manje. Ngakho, ngokuhamba kwesikhathi ke uya lonke ulwazi mayelana uhlobo oluthile kwempahla, ukubhekana noma izinqubo. akhawunti ngayinye ine namakhadi emali ohlangothini, okuyinto ziyahlukahluka kuye ngokuthi hlobo lomsebenzi. Ekupheleni sekubika ibalwa ibhalansi lokuvala ku-akhawunti. Ukwahlukanisa akhawunti nokuqukethwe kwezomnotho angase wafingqa futhi lanwetshwa. Isifinyezo we ngezigaba uhlukanisa akhawunti zibe izinhlobo ezintathu:

- Active - it ibala, ebonisa bonke izinkampani indlela ekuchithweni kwayo (amafa) ngesikhathi. akhawunti obusebenzayo lasebhange kubonise okuvela kuyo ibhizinisi noma iyiphi impahla (imali, ezimpahleni ezingasuki phansi, ama-akhawunti Iyatholakala, njll), kanye loan - zinyamalala (yokukhansela, uthumele abanye abantu nezinhlangano ezingokomthetho). ibhalansi Ukuvala yama-akhawunti esebenzayo siboniswa lasebhange.

- Passive - kula ma-akhawunti ziboniswe yonke imithombo, ngenxa okuyinto inkampani at ekuchithweni kwayo izindlela ezithile. imithombo enjalo ibizwa ngokuthi ubhale izinkinga ezihilelekile. Njengomthetho, izikweletu elihlobene ne noma izibopho noma nge-dolobha ogunyaziwe ibhizinisi. Ngokusho kuma-akhawunti e-credit nesenzakalo ukuboniswa isibopho (isibonelo, imali-mboleko, noma okuvela okumele zikhokhelwe ukuze ngumphakeli) noma ukwethulwa enhlokodolobha charter, futhi debit - sokukhokhwa izikweletu ibhizinisi noma imali ukuhoxiswa abasunguli.

- Active-yokwenziwa (zenqubo) akhawunti - ukukhombisa izinqubo ezenzeka kule ibhizinisi. Ngokungafani akhawunti yokwenziwa noma asebenzayo, ibhalansi asebenzayo-yekwentiwa kungaba kokubili debit nama-credit, kuye ngendlela okuphethwe ngayo avuzayo imisebenzi yezimali kanye ebhizinisi kwesikhathi. Izindlela beqhuba kula ma-akhawunti sicaciselwe ngamunye akhawunti ngabanye, ngakho ezichazwe kulesi sihloko ezinye indlela jikelele ukwelashwa nge-akhawunti asebenzayo-yokwenziwa akunakwenzeka.

Ukwahlukanisa akhawunti enwetshiwe uhlobo kuhilela sokuhlukanisa wabayisa amakilasi eziyishumi, ngakho njengoba ungabona eshadini yama-akhawunti. Lokhu kuhlukaniswa libhekisela ukwehlukana-akhawunti amakilasi eziyishumi, futhi yasungulwa emakhulwini eminyaka adlule ngu zezomnotho French. Njengoba lokhu ngezigaba akhawunti nokuqukethwe kwezomnotho isibe jikelele neyaziwayo amazinga ezimali, futhi isasetshenziswa emazweni amaningi. Ukuphela komehluko owawukhona ngeengaba basekhaya nabamazwe angaphandle ukuthi e izindleko nasentshonalanga yezwe kungukuthi izinombolo babelwe - Accountant ubhala kuphela igama akhawunti, ngakho akudingeki ukuba ngekhanda yonke izinombolo.

Ukwahlukanisa akhawunti nokuqukethwe kwezomnotho ivumela ukuthi ucele kalula ukuhlela inqwaba akhawunti izigaba elula enembile, futhi ngenxa yalokho, yini ukuphila kube lula ngenxa yanoma yisiphi accountant. Ukwazi le ngezigaba ingenye izikhathi ukhiye emphilweni wamabhuku ezimali esendleleni eya umsebenzi wokuziphilisa omuhle.

Futhi odlule. Isikhathi esining impela labo lokuqala nazo ohlelweni ezimali, ayikwazanga ukuqonda umehluko phakathi zokubala ebhange akhawunti. Khumbula, ama-akhawunti asebhange futhi ngezigaba zabo - Nokho uhlobo ohluke ngokuphelele ulwazi, ngisho noma ezihlobene ezezimali kanye accounting, bacabangele nezinye izici sha. Musa ukudida akhawunti yasebhange - kuyokusiza ukuba ugweme amaphutha amaningi emsebenzini esikhathini esizayo!