Izibambiso kunye neengxowa-mali zakha isiseko se-accounting-accounting system. Ngaphandle kokuqonda indlela abasebenza ngayo, kuba nzima kakhulu ukwenza nayiphi na ingeniso kwi-ledger jikelele yenkampani.
Abagcini beeNcwadi kunye nabagcini-zimali basebenzise izikwereti kunye neengxowa-mali zokulinganisela ukungena kokungena kwekharityhulam yenkampani kunye neengxelo zemali yengeniso. Ukubalwa kweemali, ukuhlawulwa kunye neengxowa-mboleko zibophelele kwi-equation accounting, Iimpahla = Iimfanelo + zezoLuntu.
01 - Iingxowa kunye neCredits: Kutheni zibalulekile?
Izibambiso kunye neengqinisiso zinzima ukuba ziqonde ngenxa yokuba zingenayo inembile. Izibambiso zihlala ziboniswa ngakwesobunxele kwe-akhawunti ye-T kunye nezikratshi zihlala ziboniswa ngakwesokudla.
Xa uqonda le nyathelo lokuqala, ufike ixesha elide ekuqondeni ukuxoxwa kunye neentengo. Umngeni uyazi ukuba uza kutsalwa nini okanye ukuthenga ngetyala nge-akhawunti.
02 - Indlela yokurekhoda iimali kunye neeCredits NjengeziNgxelo zeNgxelo
Ngokwenyani, ukuthengiswa kwemali kubhaliswa ngokwenza amaxwebhu angeniso lokubhala. Njengaye yonke into ekubhekiselele kuyo, kukho indlela ethile yokwenza ingxelo yokungena kwirekhodi xa urekhoda izikweletu kunye nezikweletu.
Izibambiso zirekhodwa kumgca wokuqala wokungena, zihlutha ngomda osekhohlo. Iikhredithi zirekhodwa kumgca we sibini kwaye zenzeke kwiindawo ezimbini.
03 - Indlela yokurekhoda iimali kunye neCredits yeAkhawunti zeAsset
Izibambiso zibhalwa kwicala lasekhohlo le-akhawunti ye-T kunye neengxelo zirekhodwa ngakwesokudla. Yikhumbule imimiselo yokuba ukuhlawulwa kwemali kukunyuka kwi-akhawunti ye-asethi, ngelixa iikhredithi zinciphisa kwi-akhawunti ye-asethi.
Kukhokelo jikelele, ukunyuka kwamaxabiso kubhalwa njengemali-mboleko, oku kuthetha ukuba ibhalwe phantsi kwicala lasekhohlo le-ledger. Ukuncipha kwiimpahla kubhalwa njengezikredenti kwaye kubhalwe phantsi ngakwesokudla kwesikhokelo.
Masithi inkampani ithengisa ubuninzi bezinto zokugcina iimpahla zokuthengisa ieholide. Inventory yinto ekhoyo yangoku , kwaye inkampani ihlawula i-inventory ngemali. Inkampani yathengile i-$ 10,000 ye-inventory. Ingxelo yokungena ibonakala ngathi:
Inventory $ 10,000
Inkcitho ye $ 10,000
Inventory inyukile ngoko ke i-debit kwaye imali iyancipha, ngoko kufuna ukungena kwetyala.
Ukuba inkampani inqume ukuthengisa isakhiwo i-$ 250,000 kwaye ifunyenwe imali yepropati, ukungena kwirejista kubonakala ngathi:
Inkcitho ye $ 250,000
Amaxabiso angaguqukanga ama-250,000
Inkcitho, i-asethi, yanda kangangokuba iya kuba neenjongo. Iimpahla ezikhompyutheni ziya kubongwa ngenxa yokuba zinciphile.
04 - Ukurekhoda iziTyala kunye neCredits for Accountability and Owners's Accounts Accounts
Iingxelo zokulingana zabanikazi zihlala kwicala lasekunene lephepha lesibhalansi, ezifana nesitokisi esifanayo kunye nokufumana imali. Ziyakhathazwa ngokufanayo ngokufanayo neengxelo zeemfanelo xa kuziwa kubhaliso beevenkile.
Iingxaki ziyancipha kwi-akhawunti. Iikhredithi zonyuka kwiakhawunti ezixanduva. Nanku umgaqo weakhawunti:
Ukunyuka kwamatyala kubhalwa njengezikredithi. Ziyabhalwa kwicala lasekunene lesikhokelo. Ukuncipha kwamatyala kubhalwa njengetyala kwaye kubhalwe kwicala lasekhohlo lesikhokelo.
Masithi inkampani ihlawulwe enye yabanikezeli bayo i-$ 1,000 kwaye eli bhili-mali lilungele ngoku. Ziziphi iinkampani ezifunekayo ngabathengi babo ngokuqhelekileyo iikhokhaji ezihlawulwayo kunye nomthwalo kwi-balance sheet. Nantsi indlela ukungena kwephepha lokungena kubonakala ngayo:
Ama-akhawunti ahlawula i-$ 1,000
Inkcitho ye $ 1,000
Uya kuchitha iitaliti ezihlawulwayo ngenxa yokuba uyihlawule ibhilikhi, ngoko i-akhawunti iyancipha. Ikheshi idityanisiweyo kuba imali yintlawulo ye-asethi eyancipha ngenxa yokuba imali yayisetyenziselwa ukuhlawula i-bill.
Ukuba le nkampani inqume ukuthenga i-$ 15,000 kwi-inventory evela kumthengisi kwaye yenza ngetyala (i-akhawunti ehlawulwayo), ukungena kwirejista kubonakala ngathi:
Inventory $ 15,000
Ama-akhawunti ahlawulelwa i-$ 15,000
Uza kuchitha i-inventory kuba yi-akhawunti ye-asethi eyandisa kule ntsebenzo kunye neakhawunti ezihlawulwayo zixhaswa kwi-akhawunti ejongene nokunyusa ngenxa yokuba i-inventory ithe ithengwa ngetyala.
Makhe sibone ukungena kwirejista ye-akhawunti yomlingani we-equity. Yithi ishishini linabanikazi ababini kwaye umnini omnye ufuna ukutyala i-$ 50,000 eyongezelelweyo kwishishini. Nantsi ingeniso yokungena kwamaphepha:
Inkcitho ye $ 50,000
Imali yabanini i $ 50,000
Imali ikhula xa wenza utyalo-mali. I-akhawunti ye-asethi, ngoko kunyuswa kuboniswa njenge-debit kwaye ukwanda kwe-akhawunti ye-equity account kubonisa njengetyala.
05 - Indlela yokurekhoda iimali kunye neCredits yeeNkcitho zeNkcitho
Iindleko zeendleko ziqhuba i-gamut kwiindleko zentengiso ukuhlawula irhafu kwiimpahla zeofisi. Kunyanzelekile ukuba ufunde indlela yokurekhoda ukungena kwamaphepha eencwadi ngokufanelekileyo kuba uya kuba neeninzi.
Izibambiso zanda kwiinkcukacha zeendleko. Imivuzo iyancipha kwi-akhawunti yeendleko. Ukwandiswa kweendleko kubhalwe njengengxowa ngakwesokunene kwesikhokelo. Ukuncipha kweendleko kubhalwe njengezikredenti kwaye kubhalwe kwicala lasekhohlo le-ledger.
Nantsi umzekelo wokuthengisana kwezoshishino ezibandakanya i-akhawunti yeendleko kunye nokuthengwa kwephepha. Masithi inkampani idinga ukugcina isitoreji kwiiofisi zeeofisi. Ithenga i-$ 750 kwizibonelelo zeofisi usebenzisa imali. Nantsi ingeniso yokungena kwamaphepha:
IiNkonzo zeeRhasi 750
Imali eyi-$ 750
"Iimpahla zeeofisi" yinkcitho yenkcitho kwingxelo yengeniso, ngoko uza kuwuchitha i-$ 750. Ikheshi li-akhawunti ye-asethi. Uyakutyala i-akhawunti ye-asethi, kule meko, imali, xa uyisebenzisa ukuyithenga into.
06 - Indlela yokurekhoda iimali kunye neenkcukacha zeNgeniso okanye iiNgxelo zeNgeniso
Inkampani inokufumana inzuzo yengeniso. Ngamanye amaxesha iinkampani ezinkulu zifaka imali kwezinye iikhampani. Amashishini amancinci atya imali engaphezulu kwemali ekuthengiseni iimali ezithengisa ixesha elifutshane.
Iingxaki ziyancipha kwi-akhawunti yengeniso. Iikhredithi zonyusa kwi-akhawunti yengeniso. Ukwandiswa kwengeniso okanye ingeniso kubhalwa njengekhredithi kwicala lasekhohlo lesikhokelo. Ukuncipha kweengeniso okanye i-akhawunti yengeniso kubhalwa njengengxowa ngakwesokunene kwesikhokelo.
Makhe sijonge kwi-intanethi yokungena kwirejista kwingeniso yentlawulo. Ibhizinisi elincinci linama $ 5,000 ngokuthengisa ngemali ngosuku. Nantsi indlela ezo ntengiso, ingeniso kwenkampani, iza kubhalwa:
Inkcitho ye $ 5,000
Intlawulo yeNtengo ye-5,000
Uya kufaka ingeniso yokuthengisa njengetyala. Ukwandiswa kweengxelo zeemali, ukuthengwa kwemali, kubhalwe njengezikredithi. Imali, i-akhawunti ye-asethi, ihlawuliswe ngemali efanayo. I-akhawunti ye-asethi ihlawuliswe xa kukho ukwanda, njengalolu hlobo.
Ezi nyathelo zifihla imigaqo ebalulekileyo yokurekhoda amatyala kunye neengxowa-mali kwiingxelo ezintlanu eziyingxenye yokwabelana kwee- accounting .