I-Akhawunti ebalulekileyo kwiShishini lakho
Umjikelo wenkcazo yoluhlu lwamanyathelo apho iinkampani zithatha zonke ixesha lokubamba ingxelo ukuze kulawulwe ukuthengiswa kwezimali. Ukulandela umjikelo we-accounting, uya kuqala ngokusekwa inkqubo yakho yokubamba ingxelo kwixesha. Ekupheleni komjikelo wenkcazelo, uza kuba ulungele ukuvala iincwadi zakho ngexesha kwaye ulungiselele ixesha elizayo lokuphendula.
01 - Phuhliso lweKhadi leAkhawunti kwiShishini lakho elincinci
Xa uqala ishishini elincinci, qulunqa ishati yeeakhawunti njengenxalenye yokuseka ingxelo yakho kunye neenkqubo zokugcina . Ireyiti yeakhawunti yinkcazo yazo zonke iakhawunti apho inkampani ifayili ulwazi lwayo lwezezimali.
02 - Umqulu woMthombo kwiNgxelo ye-akhawunti
Uxwebhu lomthombo kwintengiselwano yokuphendula ingxelo bubungqina bokuba ukuthengiselana kwenzekile. Kumele kubhalwe njengokungena kwirejista ngokukhawuleza. Imizekelo i-checks, i-invoyisi, ii-oda zokuthenga, kunye namanye amaxwebhu oshishino .
03 - Iingxelo zeNgcaciso zeNgcaciso
Xa ishishini elincinci lenza ukuthengiselana kwemali, benza ukungena kwirejista kwiphephancwadi yabo yokubhala ukuze babhale ukuthengiselana. Ukuba usebenzisa i-accounting account ye-double, uza kufaka amabini: ukukhishwa kwesikweletu kunye nekhredithi kuma-akhawunti afanelekileyo.
04 - Yakha i-Ledger jikelele kwiShishini lakho elincinci
Isikhokelo esiqhelekileyo yirekodi ebalulekileyo yoshishino lakho. Zonke iintengiselwano zemali zoshishino zithathwe kwi-rejista yobalo jikelele kwaye zibhaliswe kwinqanaba eliqhelekileyo kwifomu yesishwankathelo.
05 - Indlela yokulungisa umlinganiso wokulinganisa
Emva kokuba uzalise iifayile zakho eziqhelekileyo zokufaka umjikelo-mali, isinyathelo esilandelayo ukulungiselela ibhalansi yezilingo. Ibhalansi yesilingo yinkqubo yokubala iindleko kunye namakhredithi avela kwi-ledger jikelele ukwenzela ukuba baqinisekise ukuba balinganise ixesha lokuphendula ngokubhekiselele kulo.
06 - Indlela yokwenza ukulungiswa kweeNkcazo kwiiNcwadi zakho zeAkhawunti
Ukulungiswa kokungeniswa kwenziwa kwiphephandaba lakho lokugcina ingxelo ekupheleni kwexesha lokuphendula. Injongo yokulungiswa kokungeniswa kukulungiswa kwemali kunye neendleko kwixesha lokuphendula apho zenzeke khona. Kukho iintlobo ezintlanu zokufakelwa kokungeniswa: iindleko ezithengiweyo, iindleko ezithengiweyo, iindleko ezihlawulwa kuqala, kunye nokuhla kwexabiso. Zonke ezi zinto zinokuchaphazela kakhulu ibhalansi yakho yenyanga.
07 - Lungiselela iNgxelo zeMali
Enye yamanyathelo okugqibela kumjikelo wenkcazo ngumalungiselelo weengxelo zemali . Ulwazi oluvela kwiphepha leencwadi zokugcina ingxelo kunye ne-general guide isetyenziselwa ukuphuhlisa isitatimenti se ngeniso , isitatimenti semali egcinweyo , ibhalansi , kunye nesitatimende sokuhamba kwemali , ngaloo myalelo. Ulwazi oluvela kwisitatimende sangaphambili sisetyenziselwa ukuphuhlisa isitatimende esilandelayo.
08 - IziVali zokuvala njengeNgxenye yeCandelo lokuBala
Okungenayo kokungena kukungeniswa kwamaphephancwadi okwenziwe ekupheleni komjikelo wokuphendula ukubeka ibhalansi yee-akhawunti zexeshana ukuya kutsho ukuqala ixesha elizayo lokuphendula. Iingxelo ezivaliweyo ziyimali engenayo, iindleko kunye nokudweba iakhawunti. Iimpahla, amatyala, kunye ne-akhawunti ye-equity accounts ayigcinwanga ngenxa yokuba izilinganiso zabo zokuphela zizilinganisi zokuqala kwixesha elizayo lokuphendula.