Ingeniso evela ukuthengiswa kweemveliso kunye neendlela ukwandisa

Injongo naliphi na ishishini - kukuba ukufumana isiphumo, kulo mzekelo, ngohlobo yenzuzo. Kufuneka wazi ukuba ibalwe njani ukujonga ingeniso ukusuka kwiintengiso. Ngokusemthethweni, oko ibalwa ngale ndlela ilandelayo: ukusuka kwengeniso evela kwintengiso kuxhuzulwa iindleko kwentengiso, iindleko usasazo kunye neendleko zolawulo.

Le nkampani uthengisa iimveliso zayo, zuza ingeniso kunye neziphumo zemali ekufunyanisweni ithelekisa ingeniso kunye imali echithwa kwimveliso kunye nokuphunyezwa kwemveliso yeshishini eveliswa (ngeenkonzo ezinikiweyo okanye enze umsebenzi). Kule ncwadi kwezoqoqosho uxilonga iindlela ezimbini yokuqinisekisa iindleko (iindleko):

- yoqoqosho;

- eseleyo.

Yaye inzuzo kuqwalaselwa, ngokusekelwe kwezi nkalo zimbini.

Phantsi inzuzo kwezoqoqosho xiya ingeniso thabatha iindleko zizonke loqoqosho, gca kukaNowa. Kuyinto ngesityholo ukungaqiniseki nomngcipheko, kwaye ke ngenxa yamaphulo amatsha ngumrhwebi.

Revenue net of iindleko accounting zisekuhleni - oko accounting ngeniso.

Iintlobo zengeniso kunye nemisebenzi yayo.

lweshishini ngalinye zalathisi ezintathu:

1. Sheet balance nzuzo;
2. Nzuzo leyo irhafu;
3. inzuzo Net.

Balance sheet inzuzo - kungasisalathisi esibalulekileyo ebonisa imeko yemali lweshishini. Iquka izinto ezintathu:

1. Ingeniso evela ukuthengiswa kweemveliso, eba isabelo likhulu ukwakhiwa lomncono;
2. Iinzuzo evela kwintengiso asethi zisisigxina, ezinye iimpahla;
3. Inzuzo evela kwimisebenzi non-intengiso, kuthathelwa ingqalelo iilahleko ingqalelo, ingqalelo njengoko iziphumo zemali.

Le nzuzo net ithunyelelwa ezi mali zilandelayo: idliso, ulondolozo, reserve.

Formation inzuzo angamelwa ngolu hlobo lulandelayo:

1. Iinzuzo evela kwintengiso yemveliso;
2. Iindleko imveliso;
3. Inzuzo ekuthengisweni imveliso;
4. Ingeniso evela ii-asethi ezisisigxina kunye neminye imisebenzi;
5. imali Non-yokusebenza ;
6. Sheet balance nzuzo;
7. uhlengahlengiso ingeniso;
8. inzuzo irhafu ;
9. irhafu inzuzo;
10. imali eziinkozo evela kwintengiso.

Inzuzo wenza imisebenzi edweliswe ngezantsi:

- ibonisa izibonelelo ezithile zoqoqosho afunyenwe ngenxa yomsebenzi yoqoqosho;

- yinto efunekayo kukwenziwa zemali (cash) kwemithombo kwishishini;

- ngenxa kwingeniso Ukwakheka lwabiwo ngamanqanaba ahlukeneyo.

Iindlela ukwandisa iingeniso.

Luyanda kunokwenzeka wayo ngolu hlobo lulandelayo:

- iindlela zobugcisa yokunyusa, olusekelwe phezu ukuphuculwa kubuxhakaxhaka bokuvelisa, ukufakelwa kwezixhobo mihla, yaye ngenxa yoko, ukuphucula umgangatho nobungakanani imveliso eyenziweyo yi kwishishini, ngokulandelelana, kufuneka kwandiswe umthamo kwentengiso imveliso;

- indlela lombutho, leyo kukuphucula umbutho imveliso, abasebenzi kunye nolawulo;

- zokuxhathisa noqoqosho alandelayo iinzuzo ezifunekayo: Abasebenzi umvuzo eziphathekayo ngenxa indlela zabo nangezakhono ekuqinisekiseni ekukhuleni kwishishini, ukukhula imisebenzi yayo ishishini; ngokudala indawo ukhuphiswano elikhuthaza ukukhula yenzuzo, ngokucinga kunye nokusetyenziswa koovimba kunye nokuveliswa kwemveliso kukhuphiswano; amashishini ezikhuthazayo ngokusebenzisa imigaqo.

hlaziya ngakumbi iziphumo zokugqibela inzuzo kwezoqoqosho. Abonisa ukuba inkampani isebenza ngendlela eyiyo nangempumelelo ngayo, eziyimveliso nokuba imisebenzi eyahlukeneyo. Ngoncedo kwezi zalathisi zihlahlelwe yobungakanani iimveliso, ukuvavanywa lweshishini xa iyonke, ngokunjalo njengesixhobo nkqubo investment kunye namaxabiso. Ixabiso inzuzo ubonisa ngokucacileyo isiphumo ngokunxulumene kunye nokufumaneka kunye nokusetyenziswa kwezibonelelo.