Oko Okufuneka Ukwazi NgoTshintsho Lokungena
Emva kokuba i-inventory ishiya i-phase raw materials, idluliselwa emsebenzini kwinkqubo yokubala . Oku kungeniso yesibini etafileni.
Isigaba sokugqibela semveliso yemveliso sigqibile iimpahla.
Ukungena kokugqibela kwitheyibhile engezantsi kubonisa ukungena kwamaphepha kwi-inventory xa ishiya ishiya ukusebenza kwinkqubo kwaye ishukumisela kwimpahla egqityiweyo. Zonke ezi zifowuni zifakwe kwiiNcwadana zeeNgcaciso zezo zonke iimveliso ozenzayo.
Yiyiphi i-Inventory Cycle yeNkampani?
Umjikelezo wolwazi lwenkampani unamalungu amathathu: isigaba sokulawula okanye isigaba, isigaba sokuvelisa, kunye nempahla egqityiweyo kunye nesigaba sokuhambisa. Isigaba sokumisela sisilinganisi sithuba esithathayo ukuyalela nokufumana izinto eziluhlaza. Isigaba sokuvelisa ngumsebenzi okwinqanaba lokuqhubeka. Isigaba sokugqibela lixesha lezinto ezigqityiweyo kwaye ihlala kwisitokisini kunye nexesha lokuhambisa kumthengi. Umjikelo wolwazi ulinganiswa njengenani leentsuku.
Umzekelo, umjikelo we-inventory ye-XYZ nkampani yimihla eyi-12 yokuyalela, iintsuku ezingama-35 zokusebenza ngokuqhubekayo, kunye neentsuku ezingama-20 zokugqitywa kwempahla kunye nokuhanjiswa.
Yiyiphi i-Accounting Journal?
Ingxelo yenkcazo yenkcazo yinkcazo epheleleyo yenkcitho yemali yoshishino.
Iintengiselwano zidweliswe ngokulandelana kwexesha, ngokwexabiso, ngee-akhawunti ezichaphazelekayo, kwaye ziphi na izikhokelo ezichaphazelekayo. Ngokuxhomekeka kubukhulu kunye nobunzima bezoshishino, inombolo yereferensi ingabelwa kwi-transaction nganye, kwaye inqaku linokuqhotyoshelana lichaze ukuthengiselana.
Umzekelo weNqaku lokungeniswa kweMpahla
Nantsi imeko. Uthenga i-$ 100 kwizixhobo zokuvelisa ukwenza umkhiqizo wakho. Nazi izinto zokugcina incwadi omele uzisebenzise njengoko i-inventory ihamba kwinkqubo yokuvelisa yonke indlela eya kwimpahla egqityiweyo:
Iimviwo zoNgeniso lweNgcaciso
| Debit | YeTyala |
| Izixhobo eziMahla | $ 100.00 |
| Ii-akhawunti Ezibhatalekayo | $ 100.00 |
| Debit | YeTyala |
| Sebenza kwiNkqubo yokuThengisa | $ 100.00 |
| Impahla ebalulekileyo | $ 100.00 |
| Debit | YeTyala |
| Ukugqitywa kweeMpahla | $ 100.00 |
| Sebenza kwiNkqubo yokuThengisa | $ 100.00 |
Ukuthengisa Inventory yeCash
Xa ususa into ephuma kwimpahla yokuthengisa njengemveliso, uyisusa imveliso kwi-asethi (yokusasa) kwiindleko (iindleko zeempahla ezithengiswayo). Ukuba uthengisa ngemali, kufuneka urekhode ukungena kwencwadi yokuthenga imali kunye nekhredithi ekuthengiseni. Nantsi ingeniso yokugcinwa kwengxelo oza kuyisebenzisa xa uthengisa into yokufakelwa kwemali.
Isimo kukuba uthengisa into ohamba kuyo kwi-inventory i-$ 100.
Iindleko zeeMpahla ezithengiweyo Ingxelo kunye neCash Journal
| Debit | YeTyala |
| Imali yempahla ezithengisiwe | $ 100.00 |
| Ukugqitywa kweeMpahla | $ 100.00 |
| Debit | YeTyala |
| Cash | $ 100.00 |
| Ukuthengisa | $ 100.00 |
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