Njani iindlela eziphambili of accounting

Eyona iphambili kuthiwa aseti eziphathekayo, ezisetyenziswa kwinkqubo yemveliso, ukwenza imisebenzi eyahlukahlukeneyo kunye neenkonzo, le nkampani ulawulo isithuba esingadlulanga kwiinyanga ezili-12, kungakhathaliseki ixabiso labo. Ke ezo zinto ngexesha yokufumaneka malini kunene enye izihlandlo ezilikhulu amanqanaba ubuncinane umvuzo wenyanga, yaye loo nto ixhomekeke ixesha lobomi babo luncedo.

ezingahambisekiyo izimali na izakhiwo, izakhiwo, oomatshini nezixhobo zokusebenza esetyenziswa sokwenza imisebenzi esisiseko, lezixhobo, iikhompyutha, ukutyala unyaka wonke, imfuyo, iindlela, izithuthi kunye nezinye ii-asethi ezisisigxina. Kwakhona, izibonelelo izimbiwa, amahlathi, imilambo, umhlaba, yayo zombini waqeshisa. Yonke imali eyinkunzi kunye nomsebenzi ukuphucula, kakhulu, nâzo ngonyaka ngamnye kwi-asethi ezisisigxina.

Oomatshini kunye nezixhobo kunye ezo zinto ukuba sisendleleni, zigcinwe warehouses nemveliso akugqiba ethengelwe intengiso njenge yorhwebo ufake ufakelo azithathwa asethi esisigxina yaye akuvunyelwanga lixabiso.

Zonke ii-asethi ezisisigxina kwiirekhodi zemali singahlukaniswa injongo ibe ngamaqela amabini ezinkulu: yokuvelisa, leyo inxaxheba ngqo kumsebenzi lweshishini (oomatshini, izixhobo, ivenkile, izithuthi) kunye nempahla non-esisigxina (izakhiwo, ezibhateni, yokulala, amagumbi okudlela, njalo njalo) ngubani musa inxaxheba kwinkqubo yemveliso, kodwa nefuthe kwinkqubo yokuvelisa iimveliso okanye ukwenziwa komsebenzi ngoku.

Ngu ukusetyenziswa basic accounting kuthetha yahlulwe owned, oqeshiweyo, leyo ke imfuyo ukulondolozwa, okanye asakhe ngokutsha okanye isigaba ukugqitywa. Ibekwe kwirekhodi asethi ezisisigxina, zithengwa kwi-kumthengisi, wafumana simahla njengesipho, kwenziwa umseki kwi elikomkhulu egunyazisiweyo kunye nezinye ingeniso.

Xa ufumana i-asethi ezisisigxina zifakwa kwiirekhodi zemali ngendleko. Kunokuba ixabiso elithile umthengisi phantsi kwesivumelwano okanye invoyisi, kodwa kuthathelwa ingqalelo zonke iindleko zokuthumela, ibandla kunye nokufakelwa kwezixhobo. Ukuba ezingahambisekiyo wangena kule kwikomkhulu ogunyazisiweyo ngunozala kwesivumelwano yoqobo kunye neendleko kubonakaliswe kwisenzo ulwamkelo kunye transmission. Kwimeko apho isiphiwo ixabiso lokuqala into kucingelwa ukuba ixabiso lemarike.

Kwingxelo replacement, ukhangelo lomanakalo ixabiso kunye nemilinganiselo intsalela. Xa kuncitshiswa iindleko ukuqonda ixabiso lokuba uya kuhlawuliswa ngexabiso lemarike xa ingena indlela eyintloko entsha, efanayo kwimeko ngayo yaphela.

Ixabiso lentsalela ngumahluko phakathi iindleko zokuqala eziqikelelweyo kwaye isixa kukuwohloka iinyembezi. Ukwehla kwi ingxelo ukusasazwa efanayo ixabiso ezingundoqo kuthetha kuyo yonke impilo esebenzayo iphelelwe. Ngoko ke, kukho yomzila ukwehla emzimbeni nasengqondweni. Xa imveliso imali lokuyimfihlo ikhutshelwa leendleko zokuzivelisa. Emva kokunikezelwa berhafu ukubuyisela imali wamaxabiso esithathwe kwi ukutsalwa ngokupheleleyo.

Xa kubalwa ukwehla ukuze kuthathelwe ingqalelo umahluko phakathi lokuqala lentsalela ixabiso lendyebo. Phantsi ixabiso impahla ithetha ixabiso ukuba inkampani ulindele ukufumana emva ukuphelwa lixabiso layo ngokupheleleyo ekusetyenzisweni okanye ukuphelisa kwempahla. Ixabiso zokuthengiswa Kulula kakhulu ukuba zero ukwenzela ukuthintela ukungaqondani abasenophicotho-rhafu. Oku kuya kuboniswa kwimigaqo-nkqubo yobalo-yenkampani.

Ngenyanga lwenziwa ukuphelwa lixabiso sobalo zonke ii-asethi ezisisigxina, zisetyenziselwa ukusebenza lweshishini. Ukwehla ukuqala ngenyanga 1 kunye nenombolo elandela inyanga kwenziwe kwempahla. Gqibezela ukwehla ukususela woku-1 kwinyanga elandelayo emva umhlala-phantsi wakhe okanye ukucinywa ngokupheleleyo ixabiso layo ukusuka kwiphepha lomncono. Ukwehla na icala ixesha lonke lobomi luncedo, ngexesha apho nkampani ufumana ingeniso. Akabhatalelwa uphelelo phezu komhlaba, umhlaba ongaphantsi, izikhumbuzo kunye nemisebenzi yobugcisa, zorhwebo zamathala eencwadi.

Iirekhodi irhafu ezi ngexabiso elisisigxina ukuphelwa lixabiso ngamnye iqela-asethi. Kodwa yonke nkampani unelungelo lokumisela ngokuzimeleyo ubomi obuluncedo bezinto esisigxina nokuhlaziya imigaqo ngokungqinelana ukwakha kwabo ngokutsha yeyala maxesha, kodwa ibonisa eli-nkqubo accounting.

Ukuchithwa oomatshini kunye nezixhobo kwenzeka xa Ukutsalwa xa nkalongoko umthetho debit (OS-4) kunye iphepha sinesiphene. Eyona Isixhobo uyakwazi ukuthengisa, banikele ngokuzalisa ikhontrakthi kunye ezifanelekileyo invoyisi - invoyisi kunye amaphetshana eepasela ezithunyelwayo. Uyakwazi ukwenza njenge igalelo capital charter ukuya komnye umbutho phantsi ugqithiso umthetho Acceptance (OC-1). Okanye ukuba sesikweni lokuqeshiselwa, yokuqeshisa.