Ingxelo yokuThatswa kweMali kunye noLawulo lweMali

Ukulandelela zonke iifowuni zeMali

Ingxelo yokuhlawulelwa kwemali, eyaziwayo njengengxelo yokubhalwa kweemali, yifom yokubhaliweyo esetyenzisiweyo ukurekhoda zonke iimali zokuphuma kwemali - ukuthengwa okwenziwe ngemali okanye ukuhlawulwa kwemali. Imizekelo i-akhawunti ehlawulwayo, iimpahla ezihlawulwayo kunye neendleko zokusebenza phakathi kwezinye iintengo zemali. Imizekelo yezinye iintlawulo zemali idiphozithi kwi- cash cash cash .

Umgcini-ncwadi okanye umgcini- akhawunti uya kubhala yonke le ntengiso kwi-rekhodi yokubhatalwa kwemali ngaphambi kokuwahambisa kwi-ledger jikelele, i- akhawunti yokuhlawula i-akhawunti , njl njl.

Oku kuya kwenziwa rhoqo ngenyanga. Kwamashishini athile, iphephancwadi yokuhlawula imali idibaniswe kunye neerithi zemali kunye nokubhekiswa kwincwadi yenkokhelo.

Inkcazelo yeengxowa-mali yokubhatala imali yinto ebalulekileyo ekulawuleni kwemali - abanikazi boshishino bangasebenzisa oku kubona ukuba imali ikhutshwe kwaye yaya kuphi, ukubala ipesenteji eya kwi-inventory ngokubhekiselele kokuya kuhlawula ezinye iindleko. Ingxelo yokukhutshwa kwemali ibandakanya iinombolo zokukhangela ezithe zabhalwa, ke kutheni amaninzi amaphakheji e-accounting software abhekisela kwirekhodi njengerejista yokukhangela. Ezi phakheji zineefom ezenziwe ngaphambili zeenkcukacha zokubhatalwa kwemali, okanye iifom ezizenzekelayo ngokwezifiso ukulungiselela iimfuno zakho.

Ukubeka I-Journal yeRhafu yeMali

Amakholomu amiselwe ukuthengisana ngalunye ngolu hlobo:

• Umhla
• Hlola inombolo
• Inkcazo
• Cash credit
• Ezinye iikhredithi
• Akhawunti ixelwe
• Iingxelo zemali ezihlawulwayo

• Olunye udoti.

Iikholomu zohlobo lokuhlawula imali zingaphaya ngakumbi kwiimeko zoshishino. Ngokomzekelo, amanye amashishini angadinga kuphela enye ikholomu ukurekhoda inani lemali xa abanye befuna iikholomu ezongezelelweyo zeeakhawunti ezihlawulwayo, izaphulelo zithengwe ukuthenga imali, njl. Kufuneka kubekho 'ikholomu' enye ukuba ibhale inani elingafanelanga naluphi na iindidi eziphambili.

Ukuhlaziya ezinye iLedgers

Ngamanye amaxesha, ngamanye amaxesha, iimpahla zenkcazelo kwi-releases journal cash releases are used to update the subsidiary ledgers - ezo zenzelwe ukurekhoda iintlobo ezithile zokuthengiswa kwemali. Ukuba ezininzi iintlawulo zemali ziza kubathengi ngokuthenga ngetyala, ngoko ke i-ledger yenkxaso-mali ehlaziywe yi-akhawunti ehlawulwayo.

Iingxelo eziqhelekileyo zee-akhawunti zihlaziywa nyangazonke zisebenzisa iitali ezivela kwirejista yokuhlawula imali. Ukuba ishishini lisebenzisa ii-akhawunti zokulawula ezincedisayo ukuze zixhase i-akhawunti yesikhokelo jikelele, ukuthunyelwa kuyingxenye yesibini yokungena kwenkqubo yokugcina .

Ukuthumela Izaphulelo

Iphepha lokukhutshwa kwemali liya kubandakanya izaphulelo ezifunyenweyo kwikholamu ukuba kukho iintlawulo zemali kubanikezeli abanokufumana isaphulelo, mhlawumbi kwintlawulo yokuqala. Ngaloo ndlela, inani lemali ye-invoyisi libhaliswe, kunye nesaphulelo esifumene kunye nentlawulo yemali. Izaphulelo kuphela zifumana isamba sekholomu zithunyelwa kwi-ledger jikelele.

2 Ubungqina bokuthumela

Ukugcinwa kweencwadi kunye nokuphendula i-accounting ingasebenzisa iinkqubo ezimbini ekupheleni kwexesha lokubaluleka ukubonisa ukuba ulwazi malunga neengxelo zokukhishwa kwemali lihanjiswe ngokufanelekileyo kwizibonelelo ezixhasayo.

1. Isixa-mali sazo zonke izixa-mali zesikhokelo senkxaso-mali (ukuba iintlawulo ezininzi ziza kubathengisi, sibhekisele kwi-balance balance account).

1. Isikhokelo esiqhelekileyo sifanele sibe sesilinganisweni, oko kukuthi, iindleko ezipheleleyo kwi-ledger jikelele kufuneka zilingane nama-credits apheleleyo.