Iyini Ikhredithi Nenkokhelo Ku-Accounting?

El inkokhelo kanye nenkokhelo ku-accounting, Ibalulekile enkampanini njengoba iphethe imisebenzi yayo yezomnotho. Ukwenyuka noma ukwehla kwama-akhawunti aboniswa emalini edonswayo kanye nekhredithi, kuqokwa njengenkokhiso nekhredithi. Kulesi sihloko sizobona lokhu nokunye mayelana nokubhalisa nokukhokhiswa.

imali ku-accounting

Iyini inkokhiso ku-accounting?

Kungumnyakazo ophumayo wemali kuma-akhawunti asebhange, lokhu kuxazululwa kukholamu kumele ye Isihlalo se-accounting. Ukukhokhiswa ku-akhawunti yakho kusho ukunyuka noma ukwehla kwempahla yakho.

I-accounting entry ihlukaniswe izingxenye ezimbili, Idebhithi nekhredithi. Imali edonswayo ngokuvamile izotholakala ngakwesokunxele sokufakwayo kokubala. Lokhu kuyahlukahluka kuye ngohlobo lwe-akhawunti okuyilo, kuzosho ukunyuka kwemali engenayo kuye ngokwalokho okubonakala emalini edonswayo noma esikweletu.

Ibhalansi emalini edonswayo iyehla uma kuyi-akhawunti yasebhange, iBhange LaseSpain likuchaza kanje:

"Imali ekhokhwayo yimali efakiwe (i-accounting) noma isamba semali edonswa ku-akhawunti, okusho ukuthi kumnikazi we-akhawunti kusho ukuphuma kwezimali, ngakho-ke, ukwehla kwebhalansi yayo".

Ukufakwa kwe-akhawunti kwenziwa kulokho okwaziwa ngokuthi i-T ecatshangelwayo, lapho imali edonswayo itholakala ngakwesokunxele, lokhu kube ukuphuma kwemali, futhi ikhredithi izoba ngakwesokudla ngokukhuphuka kwe-akhawunti.

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Yini i-akhawunti yekhredithi?

Isichasiselo esenziwe kukhredithi ye-akhawunti, lokhu kukhulisa ibhalansi yayo. Kukhredithi, ukwanda kwezikweletu kuxazululiwe, okungukuthi, izibopho, lokhu kunciphisa impahla yenkampani, okungamalungelo nempahla. Isikweletu siwukukhuphuka kwe-akhawunti yasebhange, okuyithuluzi lebhange elingenzi lutho. I-akhawunti yasebhange iwukufakwa kwe-accounting.

IBhange LaseSpain lichaza ikhredithi ye-akhawunti ngokuthi:

“Isihlalo noma isichasiselo kukhredithi ye-akhawunti, okwandisa ibhalansi efanayo. Amasheke anombhalo othi "azokhokhwa kwi-akhawunti" noma amazwi afanayo ngaphambili angenziwa kuphela uma efakwe ngaphambilini ku-akhawunti yamanje, hhayi ngokuqondile efasiteleni lezimali.

ama-akhawunti asebhange

Irekhodi le Idebhithi nekhredithi zenziwa ngokweziqondiso zokubalwa kwezimali zesikweletu sebhange. Ithiphu okufanele uyikhumbule futhi ube nayo yileli:

  • Okufakiwe okufakwa emalini edonswayo, kubhekisela ekwehlisweni kwezimali, okungukuthi, inkokhiso.
  • Uma kukhona ukwanda kwezimali, lezi zinyathelo ziya esikweletu, okungukuthi, ukukhokha.

Omunye umehluko obalulekile phakathi kwedebithi nekhredithi ibhalansi eboniswa ku-akhawunti. Ibhalansi ephozithivu ibhekwa njengebhalansi yesikweletu, ibhalansi yokudonswa kwemali ingaba nguziro noma itholakale ebhange.

Ukukhokhiswa nokukhokhwa kwama-akhawunti e-accounting

Isho ngokuqondile ukuthi yimaphi ama-akhawunti adonswa imali (edonswayo) futhi yimaphi afakwe amakhredithi (afakiwe). Ngokuya ngemisebenzi eyenziwe, ama-akhawunti ayanda noma ayancipha, kusukela lapho kukhiqizwa ukuhlukaniswa phakathi kwedebithi nekhredithi, okungukuthi, uma i-akhawunti ingeyempahla futhi ikhushulwa ngokudonswa kwemali, inani elingakwesokunxele liyakhokhiswa, esikhundleni salokho. , uma lokhu kuncipha ngenxa yesikweletu esifanele, kusho ukuthi kukhokhwa ngapha.

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Kwenzeka ngendlela ehlukile uma sibhekisela ku-akhawunti yesikweletu, uma inyuka ngekhredithi (kwesokudla) inani elikhokhwa kuyo, nokho, uma imali engenayo yehla ngokudonswa kwemali (kwesobunxele) inani lalolu hlangothi liyakhokhiswa.

Isimiso Sokungena Okukabili

Isekelwe ikakhulukazi eqinisweni lokuthi, uma kukhona okweletayo, kufanele kube khona umbolekisi, okungukuthi, noma yikuphi ukuphuma kwemali evela ku-akhawunti eyodwa kudala ukwanda komnotho kwenye. Ekufakweni kokubalwa kwezimali, ama-akhawunti amabili noma ngaphezulu aphethwe njengamadebhithi noma amakhredithi ayathinteka, lokhu ngeke kube inkinga uma isamba phakathi kwe-akhawunti yasebhange nekhredithi inikeza umphumela ofanayo.

Ukuze uthole irekhodi elilandela izimiso zalo mgomo wokufaka kabili, kufanele kucatshangelwe ukuthi, emalini edonswayo, ukwenyuka kwempahla nokuncipha kwenani nezikweletu kuyarekhodwa, kukhredithi, ukwehla kwezimpahla kanye nokwenyuka kwenani kuyarekhodwa, njengoba kanye nokungenzi lutho. Lesi simiso sisetshenziswa uma ama-akhawunti amabili okubalwa kwezimali ehlanganiswa ekufakweni kokubalwa kwezimali, phakathi kwedebhithi nekhredithi.


Okuqukethwe yi-athikili kuhambisana nemigomo yethu yezimiso zokuziphatha zokuhlela. Okwamanje sisebenzela ukulungisa nokuthuthukisa okuqukethwe kwethu ngezinye izilimi.

Uma ungumhumushi ogunyaziwe ungasibhalela nokusebenza nathi. (isiJalimane, iSpanishi, isiFulentshi)

Ukuze ubike iphutha lokuhumusha noma ukuthuthukiswa, chofoza lapha.

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