Wonke umsebenzi, omncinci okanye omkhulu, kufuneka enze isigqibo malunga nendlela kunye nexesha lokurekhoda ingeniso kunye neendleko. Iinketho ezimbini zokurekhoda zibizwa ngokuthi "imali" kunye "nokunyuka."
Ngeenjongo zerhafu, kuya kufuneka wenze isigqibo sakho kwishishini lakho ngaphambi kokuba ufake ifayile yakho yokuqala yentela .
Ukusebenza kweCashing Account
Kwingxelo yemali, ukuthengiselana kubhalwa xa imali iguqula izandla.
Ingeniso ibhalwa xa ufumana imali kunye neendleko zirekhodwa xa zihlawulwa.
Umzekelo 1: Ukufumana imali yokufumana imali , ukuba wenza inkonzo kunye ne-bill yekharityhulam, ubhalise iholo ngenjongo yokubalwa kwemali kuphela xa ufumene intlawulo yale nkonzo. Ukuba uthumela i-invoyisi ngo-Agasti 12 kwaye awufumani intlawulo de ngo-Septemba 1, urekhoda intlawulo ngo-Septemba 1.
Umzekelo wesi-2: Ngenxa yokuthengwa kweendleko, unokufumana i-bill yeenkonzo zefowuni, kodwa ngokubhaliweyo kwemali awuyikurekhoda indleko uze uhlawule ngokwenene i-bill . ukuba uyayifumana ibhajethi ngo-Agasti 15 kwaye awuyikuhlawula i-bill kuze kube nguSeptemba 1, awuyikurekhoda indleko kude kube ngo-Septemba 1.
Ipro kunye neCon: Iingxelo ze-Cash zilula ukukhumbula nokurekhoda, kuba lilandela ishishini lakho ukukhangela i-akhawunti. Xa ukuthengiswa kubhalwa kwi-akhawunti yakho yokukhangela, kubhalwe kwishishini lakho.
Kodwa indlela yokubalwa kwemali ingabonakali umfanekiso wangempela wezenzo zakho zoshishino, ekubeni inyanga oye uxakeke ngayo okanye uphuza uhlukile kwinyanga xa ufumene imali.
I-Accounting Accounting Works
Kwi-accounting account, ukuthengiselana kubhalwa xa kufunyenwe (kusekwe) ngokuthumela i-invoyisi okanye ukufumana ibhilikhwe.
KuMzekelo 1: Ukufumana umvuzo, usebenzisa i-accrual method, uya kubhala irekhodi xa umsebenzi uphelelwe okanye umkhiqizo ufumene; oko kukuthi, ufumene intlawulo. Kwimimiselo engentla, ingeniso kuwe iyarekhodwa xa uthumela ibhajethi, nangona ungakhange uhlawulwe. Iindleko zirekhodwa xa ufumana i-bill, nangona awuzange uyihlawule.
KuMzekelo 2: Ukuthengiswa kweendleko. Xa ufumana ibhajethi yeendleko, kuthathwa njengendleko yeenjongo zerhafu. Ngoko unako ukuwukhawulela loo nyaka, nangona awuzange uyihlawule le ntlawulo.
Ipro kunye neCon: Ukubalwa kwe-Accrual kudideka ngakumbi, kodwa kubonisa umsebenzi wakho wezanyanga zonke ngokuchanekileyo.
Ukubeka Indlela Yakho Yokuphendula
Uninzi lweenkampani ezincinci zisebenzisa i-cash accounting method, kuba kulula kwaye kulula ukubona ixesha lokurekhoda ingeniso kunye neendleko. Kumele usebenzise indlela yokwenza i-accrual if
- lakho ishishini linokuthengisa okungaphezulu kwezigidi ezingama-5 ngonyaka, okanye
- Iimpahla zoshishino zakho zithengisa izinto ozithengisayo kuluntu kwaye iirisithi zakho eziphezulu ziphezu kweedola ezili-1 ngonyaka.
"Ngokuqhelekileyo, ukuba uthengisa, uthenge, okanye uthengise iimpahla, kufuneka ugcine i-inventory kwaye usebenzise indlela yokuthengisa kunye nokuthengwa kwempahla."
Inventory iquka nayiphi na impahla enithengisayo, kunye nezinto eziza kuba yinxalenye yento ejoliswe ukuthengiswa.
Ukuphela koTshintsho lweNyaka kunye neNkqubo yokuBala
Ekupheleni konyaka wakho wezimali, imali kunye ne-accounting account must be considered in the time of transactions. Nantsi indlela:
- Ingeniso Ukuba ukhona kwi-accounting accrual kwaye ufuna ukufumana ingeniso kunyaka okhoyo, thumela iibhilile ngaphambi kokuphela konyaka. Ukuba ufuna ukulibaziseka imali engenayo, musa ukuthumela iibhilikhwe de kube emva kokuqala konyaka ozayo. Ukuhlawulwa kwemali, hlawula ibhili-mali ngonyaka xa ulindela imali engenayo ephantsi.
- Iindleko Thatha kwiindleko zonyaka xa ufuna ukuba ezo ndleko zibaleke, ukunciphisa irhafu yakho. Akunjalo ukuba uhlawule umrhumo waloo nyaka, ukuba usebenzisa i-accounting accrual.
Iingxowa-ze-Bills / Iintlawulo ezimbi
Ngaphantsi kwendlela yokwenza imali, ukuba unabathengi abangakuhlawulanga, unokukwazi ukubhala phantsi, okanye ukunciphisa irhafu yakho, ezi zibizo ezimbi.
Njengomzekelo, masithi unomthengi oye wakhupha ngoFebruwari. Uyenze ukuzama ukuphinda uqokelele imali kwaye ekugqibeleni ugqibe ukuba lo mthengi akayi kuhlawula. Ukuba usebenzisa i-accounting method, uvele ubhale ukuthengiswa. Ngaphambi kokuphela konyaka, ungathabatha uthathe lemali engenakususwa kwiholo lakho, ngoko ukunciphisa umvuzo wakho kunye nentlawulo yakho yerhafu.
Ngolunye ulwazi
Ukufumana ulwazi oluthe xaxa malunga nezithintelo ze-IRS kwiindlela zokuphendula, jonga eli candelo le- IRS Publication 538: Iimviwo zeeNkcazo kunye neendlela.
Ukuzikhusela: Ulwazi olukule nqaku alujoliswanga ukuba lube yerhafu okanye isiluleko somthetho. Ukuba awuqinisekanga malunga nendlela efanelekileyo yokuphendula, jonga umcebisi wakho werhafu.