Ukugcinwa kweencwadi kwi-firm firm is siseko se-accounting system. Abagcini-zincwadi banembopheleleko yokurekhoda nokukwahlukanisa ukuthengiswa kwemali yenkampani kunye neendlela ezibandakanya ukurekhoda ezo ntengiso.
Ukuba ungumnikazi webhishini elincinci, kufuneka uqalise inkqubo yakho yokuphendula okanye kufuneka uqeshe umntu ukuba ayibeke yona. Ukuba usebenza ngokuzimeleyo kwaye yintsebenziswano lomntu omnye, uya kuyenza ngokwakho. Ukuba uqesha abasebenzi kwaye ulindele ukukhula okukhulu, unokuqesha umlawuli ukuba aphathe ulawulo lwakho lwezimali kunye nokuphendula. Ukuba ishishini lakho liya kukhula kodwa ukulindele ukukhula okucothayo, unokuqesha umgcini-akhawunti okanye umgcini-ncwadi ukuba asebenze inkqubo yolawulo.
Yintoni oMali-mali?
Xa umgcini-mabhuku erekhoda kwaye ekwahlula ukuthengiswa kwemali yenkampani, umgcini-akhawunti uya kuthatha amanyathelo alandelayo aze ahlalutye, ahlole, aphendule, aze aguqule ulwazi lwezemali kwinkampani.
Yintoni uMlawuli oyenzayo?
Umlawuli ngowona-mphathi wegosa eliphezulu lokuphendula ingxelo. Unembopheleleko yokuseka nokugcina inkqubo yenkcazo yenkampani. Umlawuli unembopheleleko yokubalwa kwemali kunye nokulawula; ngamanye amagama, ukuphendula kwi-data ye-accounting yenkampani ngendlela efanelekileyo nefanelekileyo. Umlawuli uvame ukuqeshwa njengoko ishishini likhula.
Ukugcinwa kweeNcwadi kunye nangaphandle kweNkqubo yeKompyuta
Le khokelo ekugcineni ukugcinwa kweencwadi kukufundisa ukugcina ukugcina ngaphandle kokusebenzisa inkqubo yekhompyutha. Kutheni ufuna ukwazi ukuba kuba kukho ezininzi iinkqubo zeekhompyutheni ngaphandle apho ungazisebenzisa? Ngaba wakha wava ilizwi elithi, "Udoti, udoti?" Kufuneka uqonde ukugcinwa kwencwadi emva kokungena kwinkqubo yekhompyuter ukwenzela ukungena ngolwazi oluchanekileyo. Ixesha elizayo lokufundisa liya kujongana nokusebenzisa inkqubo yekhomputha yokusingatha ukugcinwa kwencwadi kwintlangano yakho yebhizinisi.
01 - Ngaba kufuneka usebenzise ukugcinwa kweeNcwadi eziNye okanye eziBini?
Ukuba inkampani yakho nayiphi na ubukhulu kunye nobunzima, uya kufuna ukuseta inkqubo yokugcinwa kokugcinwa kabini. Okubhaliweyo amabini, ubuncinane, kwenziwa kwintengiso nganye. I-debit yenziwe kwiakhawunti enye kwaye ityala lenziwe kwenye ingxelo. Oko kuyintloko kwi -accounting-double entry entry .
02 - Ngaba kufuneka usebenzise iCash okanye Accrual Accounting?
Esinye sezigqibo zokuqala omele uyenze xa usetha inkqubo yakho yokugcina incwadi kukuthi okanye awusebenzisekanga imali okanye inkqubo yokunika imali . Ukuba wenza umsebenzi omncinci womntu omnye, ukusuka kwikhaya okanye kwenkqubo enkulu yokubonisana evela kwiofisi yomntu oyedwa, unokufuna ukunamathela kwi- accounting accounting . Ukuba usebenzisa i-accounting accounting, urekhode ukuthengiselana kwakho xa imali iyatshintsha izandla. I-Cash ingaba nayiphi na imali evela ngqo ekudlulisweni kwemali. Ngamanye amaxesha amafemu aqala ishishini labo ngokusebenzisa uhlalutyo lwemali kunye nokutshintshwa kwi-accounting account njengoko zikhula.
Ukuba uya kunikezela abathengi bakho ngekhredithi okanye ukuba uya kucela inkokhelo kubaboneleli bakho, kufuneka usebenzise inkqubo ye-accounting accrual. Ukusebenzisa i-accounting accrual, urekhoda ukuthenga okanye ukuthengisa ngokukhawuleza, nokuba imali ayitshintshi izandla kuze kube yimva kamva, njengokuba kunjalo kwiAkhawunti ezithengiweyo okanye iiAkhawunti ezifunyenweyo.
03 - I-Basics - Ukuqonda iiAfa, iMatyala kunye noBulungisa
Ngaphambi kokuba uqalise inkqubo yakho yokugcina incwadi, kufuneka uqonde i-akhawunti ezisisiseko ze-akhawunti-i- asethi , amatyala kunye nokulingana . Ii-asethi zizo zinto izinto ezinenkampani ezinokwakhe njenge-inventory kunye neemali ezifumanekayo. Amatyala yilezo zinto inkampani inemali enjengaleyo ayenayo kubathengi (i-akhawunti ehlawulwayo), iimali-mboleko zebhanki kunye nee-shishini, iimali-mboleko kunye nanoma yintoni enye ityala kule ncwadi. Ubulungisa bunobunini bomnini-shishini kunye nabani na abatyali-mali abanalo kwenkampani.
Ukulinganisa iincwadi
Ukulinganisela iincwadi zakho, kufuneka ugcine ukulandelelanisa kwezi zinto kwaye uqinisekise ukuba ukuthengiselana okubhekiselele kwiimpahla, amatyala kunye nokulingana kubhalwe ngokuchanekileyo kwaye kwindawo efanelekileyo. Kukho umfomfom ongundoqo ongayisebenzisa ukuqinisekisa ukuba iincwadi zakho zihlala zilinganisela. Le fomyula ibizwa ngokuba yi- equation accounting :
Iimpahla = Amatyala + Ubulungisa
Ukulingana kweengxelo kuthetha ukuba yonke into ibhiziniselwano (i-asethi) iyalinganiswa namabango anxulumene nezoshishino (amatyala kunye nokulingana). Amatyala amabango ngokusekelwe kwintoni obolekisi nabathengisi. Abanikazi beshishini banezibambiso malunga nezinto ezikhoyo (ukulingana).
Iimigqaliselo zokuQala zokuBhala eziNxulumene ne-Equation Accounting
Masiqwalasele ngakumbi i-asethi, amatyala, kunye nokulingana ukuze ufumane ukuqonda okupheleleyo kwinto equlethwe nganye.
- Iimpahla : Ukuba ubheka ujonga kwifomati yesalathisi , uza kubona i-asethi, uxanduva, kunye ne-akhawunti ye-equity. I-akhawunti ye-Asset iqala ngokuqala nge-akhawunti yekheshi kunye ne-akhawunti ye-akhawunti yokugcina. Emva koko, i-akhawunti yemali efunyenweyo, kunye nezinto ezinqamlekileyo ezifana nomhlaba, izakhiwo, kunye nezityalo kunye nezixhobo zidweliswe. Ezi zixhobo ezibonakalayo. Ungabathinta ngokwenene. Iifampani nazo zinempahla engabonakaliyo njengokwenene kwamakhasimende.
- Amatyala : Iingxelo zamatyala kwi-sheet sheet ziquka zombini amatyala kunye nexesha elide. Iimfanelo zamanje zihlala zihlawulwa iikhomputha kwaye zithengiswa. Iingxelo ezihlawulwayo ngokuqhelekileyo yinto enoba ihlawulwa ngayo kubathengi bayo, amakhadi enkoleko kunye neebhanki zebhanki. Izivumelwano ziya kuba neerhafu ezihlawulwayo kuquka irhafu yokuthengisa ehlawulwayo kunye neseburhulumenteni, urhulumente, ukhuseleko loluntu, kunye neerhafu zeMedare kubasebenzi abahlawulwa ngokukodwa ngekota.
- Ukulingana : Ama-akhawunti e-equity afaka onke amabango abanikazi abanxamnye nenkampani. Ngokucacileyo, umnini-shishini unokutyalo-mali, kwaye mhlawumbi kungenjalo ukutshala imali kwi-firm. Ukuba iqumrhu liye lithatha olunye utyalo-mali, oku kuthethwa ngawo apha.
04 - Inkcazo yeNgeniso yeeNqobo - iNgeniso, iindleko, iindleko
Ukuba ukhangele i-balance sheet kwiSigaba 4, ufunda ngeempahla, amatyala kunye nokulingana. Ukuba uqhubela kwingxelo yengeniso , ufunda malunga neengeniso, indleko kunye neendleko.
Ingeniso yonke imali engenayo ibhizinisi ithola ngokuthengisa iimveliso okanye iinkonzo zayo. Iindleko, ezibizwa ngeendleko zeempahla ezithengiswayo, yonke imali ishishini lichitha ukuthenga okanye ukuvelisa iimpahla okanye iinkonzo ezithengisa kubathengi bayo. I-akhawunti yokuthengela ilandelela iimpahla ezithengiweyo. Iindleko yonke imali esetyenziselwa ukuqhuba inkampani engahambelani ngqo nemveliso okanye inkonzo enokuthengiswa. Umzekelo we-akhawunti yeendleko nguMvuzo kunye neMvuzo.
Umgcini-mabhuku unembopheleleko yokuchonga i-akhawunti apho kuthengiswa khona imali. Ngokomzekelo, ukuba ishishini lithengisa imali kumthengi kwaye ishishini lakho lisebenzisa ukugcinwa kokugcinwa kokugcinwa kokubini, uya kubhalisa imali efunyenwe kwi-akhawunti ye-asethi ebizwa ngokuba yiCash kunye nokuthengiswa kuya kubhalwa kwi-akhawunti yengeniso ebizwa ngokuba yiNtengiso. Nantsi enye umzekelo wokungena kwencwadi ukuthengiswa kwemali. Lo uphonsa kwelinye uhlobo olutshintshayo - oko umgcini-makhuseleko kufuneka akwenze xa kubandakanywa irhafu yokuthengisa.