Ukwahlulelwa kweeakhawunti ngomxholo wezoqoqosho: inkcazelo emfutshane.

Njengoko uyazi, inkqubo yeeakhawunti isiseko se-accounting. Ukuze kuqinisekiswe ukuba i-akhawunti ye-accounting ayiyithinteli, kodwa inika uhlalutyo oluthile, ngokungathandabuzeki kufuneka lulungiswe ngendlela efana neyokufumana inkqubo ecacileyo necacileyo. Kuqinisekisa ukuba inkqubo ye-akhawunti ayiyona umthwalo, kodwa kulula ukusebenzisa i-accounting tool, kwaye kukho uluhlu lweakhawunti yomxholo wezoqoqosho.

Iingxelo ze-akhawunti zibhaliwe (ungabiza kwakhona iirejista) apho yonke imisebenzi yohlobo olufanayo oluqhutywa yoshishini iboniswa. Ngaloo ndlela, i-akhawunti iqokelela yonke ingcaciso malunga nohlobo oluthile lweefa, amatyala okanye iinkqubo. I-akhawunti nganye ine-debit kunye ne-side yesikweletu, eyahlukahluka kuxhomekeke kuhlobo lomsebenzi. Ekupheleni kwexesha lokunika ingxelo, ibhalansi ye-akhawunti ibalwa. Ukwahlulelwa kweengxelo zomxholo wezoqoqosho kungancitshiswa kwaye kwandiswe. Ingqungquthela yokuhlaziywa kwee-akhawunti ihlukanisa i-akhawunti ibe ziintlobo ezintathu:

- Esebenzayo - le ngxelo ebonisa yonke imali yemashishini, ekhoyo kwindawo (ipahla). Iingxelo zedithwala ezisebenzayo zibonisa ukuba kwenzeke nayiphi na imali (imali, i-assets fixed, iimali ezifunyenweyo, njl. Njl.) Kwi-shishini, kunye nakwimali-ukunyamalalala kwabo (ukubhala, ukuthunyelwa kwabanye abantu kunye namashishini). Ibhalansi yokugqibela yeakhawunti esebenzayo iboniswa yi-debit.

- I-Passive - yonke le mithombo iboniswa kule akhawunti, ngeendleko apho i-enterprise efunyenwe ngayo imali ethile. Imithombo enjalo ibizwa ngamatyala. Njengomthetho, amatyala adibeneyo kumatyala okanye kwi-capital capital of the enterprise. Ngokutsho kweengxelo zemali-mboleko, ukuvela kwembopheleleko kuboniswa (umzekelo, ukufumana mboleko okanye ukubonakala kweeakhawunti ezihlawulwa kumthengisi) okanye ukufakwa kwe-capital capital, kunye ne-debit-ukubuyiselwa kwembopheleleko yoshishini okanye ukuhoxiswa kwemali ngabaxhasi.

- Iakhawunti esebenzayo-engekho (inkqubo) - bonisa iinkqubo ezenzeka kwi-shishini. Ngokungafani neakhawunti ezisebenzayo okanye ezithintekayo, abanokusebenza-abanokwenza izinto abanokubakho banokulinganisela njengemali okanye i-credit, ngokuxhomekeka kwindlela imisebenzi yezemali kunye neyoshishino eyenzeka ngayo ngexesha lokunika ingxelo. Indlela yokugcina ezi akhawunti zicacile kwi-akhawunti ngayinye, ngoko ke akunakwenzeka ukuchaza apha kweli nqaku indlela ethile yokusingatha i-akhawunti esebenzayo.

Ukwahlulelwa kweakhawunti ye-accounting yolu hlobo olwandisiweyo luye lwahlula ukwahlula kwabo kwiiklasi ezilishumi njengoko kubonakala kwitshati yeakhawunti. Olu luhlu lubandakanya ukwahlula kweeakhawunti kwiiklasi ezilishumi, kwaye zaqulunqwa ngeenkulungwane eziliqela ezidlulileyo zezoqoqosho zaseFransi. Ukususela ngoko, ukuhlelwa kweengxelo kumxholo wezoqoqosho kuye kwaba yizinga eliphezulu lokubalwa kwehlabathi, kwaye kusetyenziswa kumazwe amaninzi ehlabathini. Ukwahlukana kuphela phakathi kokuhlaliswa kwamanye amazwe nakwamanye amazwe kukuba ama-akhawunti aseNtshona asele anikezelwe ngamanani - umgcini-akhawunti uyabhala igama le-akhawunti, ngoko akadingeki ukuba akhumbule inani lokubala.

Ukwahlulelwa kweakhawunti yomxholo wezoqoqosho kukuvumela ukuba ululawule kwaye ululawule idibanti enkulu yama-akhawunti kwiinkalo ezilula kwaye ezicacileyo, ngoko ke, lula lula ubomi bomntu owenza i-akhawunti. Ulwazi loluhlu lulunye lwezihlandlo ezibalulekileyo ebomini nawuphi na umgcini-mali kwiindlela eziya kumsebenzi ophumelelayo.

Kwaye okokugqibela. Ngokuqhelekileyo, abo baqala ukudibanisa ne-accounting system abakwazi ukuqonda umahluko phakathi kwe-akhawunti kunye ne-akhawunti yebhanki. Khumbula ukuba iibhanki zebhanki kunye nokwahlula kwazo luhlu oluhluke ngokupheleleyo lwezolwazi, nangona luhambelana nomkhakha wezemali kunye nokuphendula, nangona kunjalo, ngokuqwalasela iinkalo ezahlukeneyo. Musa ukudibanisa i-akhawunti ye-accounting kunye ne-akhawunti yebhanki-oku kuya kunceda ukuphepha iimpazamo ezininzi emsebenzini oqhubekayo!