Accounting kunye nokucinywa akhawunti ukuhlawulwa

Le akhawunti kuhlawulwa wehlelwa kujonge izinto. Ngenxa yoko, imali ematyaleni, apho kwaphuma ummiselo yokwala amabango zibhalwe njengoko iziphumo zemali kwaye ujonge ingeniso non-yokusebenza.

Kule uqhagamshelo ukuba kuyimfuneko ngexesha lokubhala-off-akhawunti ukuhlawulwa kwakunye ukungaphumeleli ukuthobela oku kusebenza kwixesha abasemagunyeni lwerhafu ukufumana yokuzifihla okanye ukungahoywa lungeniselo non-yokusebenza. Noko ke, nenzululwazi ibonisa ukuba yerhafu ekusafuneka ukubonisa ukuba loo mboleko ebalaseleyo nge xesha kwesithintelo aphelelwe sikhona, kwaye ngoku nje siphantsi ingeniso irhafu. Kungenjalo, ekamantyi angala ibango.

Bhala-off akhawunti abagcinisa ukuhlawulwa kwaye engafunwanga apho ngummiselo ukulinganiselwa ubhubhile, oluqhutywa ngokwe Regulations on accounting, abathi 78. Uthi ukuba imali abagcinisa kunye ohlawulwa wakhulula ezingummiselo iintsilelo kufuneka icinywe ngokusekelwe inkcazelo epapashwe ngenxa inventri eveliswe, umyalelo kunye nentloko kwezizathu ezibhaliweyo. Xa imibutho engajonganga nzuzo loo mali ukwandisa ingeniso evela iinkampani zorhwebo ukubandakanya iziphumo zazo zemali.

Inventory ngokuyimfuneko kwenziwe ngaphambi, ukudala buhotchetnost nyaka. IBhodi Survey xa ucinga kuhlawulwa kunye kufunyanwa ngokujonga amaxwebhu umisela ngokufaneleka ukuchaneka-mali ezifumaneka ematyaleni, kuquka ezo udlule ngummiselo yokwala esivumelwaneni.

Bhala-off lwe akhawunti ukuhlawulwa: uposa

Ezi zimali VAT ifakiwe kwezinye yengeniso, ethathelwa ingqalelo kwithuba apho kwakukho ekupheleni kwexesha mda. Ngo-mali, lo msebenzi Iqinisekile iingcingo debit akhawunti 60 kunye namatyala 91. Isixa ityala sele liphelile ixesha kwesithintelo, igalelo kwezinye ingeniso.

Kwezinye iimeko, ixesha nciphiso inokuba uphazamiseke ixesha elithile uze uqhubeke. Oku kwenzeka umbolekisi yokuphatha amatyala enkundleni, kwaye nokunakana ityala layo yi onetyala. Iinkampani kufuneka ubonise ukuba uyakuqonda umsebenzi walo. Ngokuba imisebenzi ezenziweyo ukuze ukuphazamisa ixesha kwesithintelo ngenxa yebango, okubonisa nesokuvuma kwetyala, zimi ngolu hlobo lulandelayo:

- intlawulo kwenxenye yetyala kwisivumelwano, kwakunye mali kwezohlwayo, kuquka ukuqatshelwa kwenxenye zamabango ezahlukeneyo intlawulo yetyala, ukuba unalo base enye kuphela, yaye musa ukufumana neziseko zazo ezahlukeneyo;

- nesokuvuma ibango;

- intlawulo umdla omkhulu;

- ukwamkeleka umyalelo yokuqokelela;

- ngokutshintsha umntu ogunyazisiweyo sivumelwano, nto leyo ithetha iimfanelo onetyala kunye, ukuba ivela isicelo sale izilungiso ngemvumelwano (on izavenge okanye intlawulo kuhlehliselwe).

Kwiimeko apho inkampani kanye qho emva kweminyaka emithathu, uyavuma ityala lakhe libhaliwe, kuya kuba ukwandiswa ngummiselo ukulinganiselwa, yaye akuyomfuneko ukuba ukubhala-off akhawunti ezifunyenweyo.

Xa ukuphazanyiswa ezingummiselo iintsilelo akuthethi ukubhala i-akhawunti ukuhlawulwa, yaye, ke ngoko, abahlawuli musani ukumamkela non-yokusebenza yerhafu yengeniso.

Ngokomzekelo, elinye ethengwe nezinye iimveliso. Masithi, 15 Novemba 2010 eya ngumamkeli umthengisi kunye nesicelo sokumiswa intlawulo. Ngenxa yoko, amaqela ukuya mvumelwano yaqukunjelwa isivumelwano eyongezelelweyo malunga nokwenziwa kwentlawulo zempahla ukuya 15.01.2011 nyaka. Kulo mzekelo, ixesha umda lomncedis, kwaye count omtsha kuya kwenzeka 01.02.2011 nyaka.

ezihlawulwayo wabonakala singamiswa xa kukho njengetyala zombini ngawo onetyala okanye iqela eligunyazisiweyo wesithathu.