I-Cash Basis Accounting ilula kodwa i-Accrual Basis Accounting ineNzuzo
I-Accrual Basis Accounting ne-Cash Basis Accounting
Ukwahlula phakathi kwezi zimbini zeengxelo kubangelwa ukuba imali neendleko zirekhodwa.
Ngokubhaliweyo kwezimali, iirejista zirekhodwa xa imali ifunyenwe ngokwenene kunye neendleko zibhalwa xa zihlawulwa ngokwenene (kungakhathaliseki ukuba zihlawulwe ngokwenene). Ukubonisa umzekelo phakathi kweendlela ezimbini zithatha umzekelo apho ishishini lithengisa umveliso kwaye umthengi uhlawula ngetyala:
- usebenzisa i-accrual basis accounting ngeniso ibhalwa ngokukhawuleza
- ukusebenzisa imali yokubakho kwemali ingenakubhalwa kuze kufikelelwe intlawulo yemboleko
Ngokufanayo, ukuba ishishini lenza iindleko kwaye lihlawulela ngetyala, ekuhlawulweni kweemali iindleko zibhalwa ngokukhawuleza, kunokuba zichazwe kude kube yintlawulo yemboleko phantsi kwe-accounting basis.
Ubuncwane be-accounting-based accounting yinto elula - kulula kakhulu ukulawula ukuhamba kwemali ngexesha langempela ngokujonga nje ibhalansi yebhanki kunokuba uhlolisise i-akhawunti efunyenweyo kunye neengxelo ezihlawulwayo. Ngenxa yokuba amaninzi amashishini ahluleka ngenxa yokulawulwa kakubi kokuhamba kwemali , amashishini abasebenzisa i-accounting account are still need to make analysis analysis .
Iingenelelo ze-Accounting Accounting
Nangona kunjalo, nangona i-accounting-based accounting inganika umfanekiso we-point-in-time we-cash flow flow, i-accounting-based based accounting inikezela umfanekiso ochanekileyo wexesha elide loshishino - ingeniso kunye neendleko zibhalwa ngokukhawuleza, ukuvumela ishishini ukuhlalutya ngokunyanisekileyo iindlela kunye nokulawula iimali.
Ukubalwa kwe-Accrual accounting kwenza kube lula ukufanisa imali neendleko. Ngokomzekelo, ukuba njengetyontraka uhlawule i-$ 5,000 kwizinto zokwakha kwiprojekthi ngoDisemba, wagqiba umsebenzi ngaloo nyanga, kodwa akafumananga ukuhlawula kude kube ngu-Februwari olandelayo usebenzisa ukubalwa kwemali zakho iincwadi ziza kubonisa ukulahleka okukhulu kwithuba ukuphela ngoDisemba kodwa inzuzo enkulu kwithuba elilandelayo eliquka uFebhuwari. Nge-accounting account, uya kubhala inzuzo evela emsebenzini ngoDisemba-leyo nyanga oye wahlawula ngayo izinto zokwakha.
Qaphela ukuba phakathi kwezinye iindleko zokusebenzisa i-software ye-accounting software , ukusebenzisa ipakethe ye-software ye-software kungenza kube lula ukwenza i-accounting account.
Impembelelo yeRhafu ye-Accrual ngokumalunga neCashing Accounting
Ingaba ishishini lakho lisebenzisa ukunyusa okanye ukubalwa kwemali kunokuba nempembelelo ebalulekileyo kwerhafu. Umzekelo, ukuba unyaka wakho wezezimali ngowokuphela kukaDisemba kwaye ibhizinisi lakho li- invoyisi umthengi nge $ 10,000 ngoNovemba wonyaka okhoyo kodwa akafumani ukuhlawula kude kube nguJanuwari kunyaka olandelayo, ngaphantsi kwendlela yokwenza imali i-$ 10,000 iza kubalwa njengeniso kunyaka lwangarhafu lwangoku kodwa usebenzisa indlela yemali i-$ 10,000 iza kubandakanywa kunyaka olandelayo.
Yiyiphi indlela ekufuneka isebenzise iBhishini lakho?
Uninzi lwamashishini kunye namashishini amancinci asebenzisa uhlolo-mali lwama-cash basis; Nangona kunjalo, i-accounting calculation basis yindlela yokwenza ingxelo kwamashishini amaninzi kunye nabaqeqeshi kufuneka basebenzise umthetho e-United States naseKhanada. Qaphela Ukuba kufuneka usebenzise iCash okanye Accrual Accounting System .
Ngokuqhelekileyo, ukuba ishishini lakho lithatha i-inventory kwaye lithengisa ukuthengiswa, kuya kufuneka ukuba usebenzise indlela yokwenza imali, njengoko kuya kwenza nayiphi na ishishini elidlulisela abathengi kubathengi , njengoko i-accounting accounting ayinaso isibonelelo sokulandelela iimali zabathengi ezifunekayo kwi-akhawunti.
Uninzi lwamashishini abandakanyekayo asebenzisa indlela yokwenza imali. Iinkampani zikarhulumente ezithengisa izabelo kwi-stock exchange zifuneka ukuba zilandele iMigaqo-nkqubo eyamkelweyo ngokubanzi (GAAP) efuna i-accounting-based based accounting, njengoko abatyali-mali bafuna umfanekiso ochanekileyo wendlela yezimali zeenkampani.
Ukuba ngokungathandabuzeki jonga umgcini-akhawunti wakho malunga nendlela omele ukuyisebenzisa ngayo.
Eyaziwa ngokuba yi- Accrual accounting; Indlela yokwenza imali yokubhalisa.
Imizekelo: Ukubalwa kweengxelo ze-Accrual zinika umfanekiso ochanekileyo wezoqoqosho zebhizinisi lakho.