Ukusekwa kweencwadi zokuBhala: Ukudala isiKhokelo soNgeniso soNgeniso lweNcwadi

Lawula ukuthengiswa kwakho ukuhlalutya ibhishini lakho

Xa ishishini elincinci lenza ukuthengiselana kwemali, lenza ukungena kwirejista kwiphephancwadi yabo yokubhala ukuze kurekhodiwe ukuthengiselana. Ukuthengiselana kubhalwe kwiphepha eliqhelekileyo okanye enye yeendaba ezizodwa kwiakhawunti ezisebenzayo. Ii-journals ezizodwa eziqhelekileyo yincwadi yokuthengisa, iphepha lokuthenga, i-receipt yemali yerhasi, kunye nomagazini we-cash releases .

Ingxelo yenkcazo yenkcazo yinkcazo epheleleyo yenkcitho yemali yoshishino.

Iintengiselwano zidweliswe ngokulandelelana kwexesha, ngokwexabiso, ngee-akhawunti ezichaphazelekayo kwaye zikho naziphi izikhokelo ezichaphazelekayo. Ngokuxhomekeka kubukhulu kunye nobunzima bezoshishino, inombolo yereferensi ingabelwa kwi-transaction nganye kwaye inqaku linokuqhotyoshelana lichaze ukuthengiselana.

Ingxelo yenkcazo yendawo yindawo apho ezi nkcukacha zikho. Umgaqo- jikelele jikelele apho ukhangele khona umfanekiso omkhulu. Ikhasi lekharityhulam lokubhala isampula linamakholomu omhla, i-akhawunti, isixa semali, kunye nenani lekhredithi.

Ixesha lokusebenzisa i-Debit okanye i-Credit kwi-Entry Journal

Enye yezona zinto zinzima kakhulu ukufumana i-handle kwixesha ekumiseni iincwadi zakho ngexesha lokusebenzisa i- debit kwaye nini ukusebenzisa i-credit. Nantsi iminye imithetho elula. Ukuba uya kulandela le mithetho, iya kwenza ubomi bakho bobuchule bube lula kakhulu.

• Uza kuhlala usebenzisa i-debit kunye netyala ngalinye lokungena kwephepha. Yilokho inkqubo yokugcinwa kokugcinwa kabini kokugcinwa kwamabhuku kusekelwe kuyo. Unayo iikholomu ezimbini ekungeneni kwephepha lakho. Ngamnye uya kuba nokulingana okulinganayo-enye ye-debit, enye yekhredithi.

• Khumbula ifom ye- equation equation apho iAssets = Amatyala + Abanikazi beeNgqesho . Icala le- Asset libhekise kwicala lesobunxele le-equation kunye neZimfanelo + zoLuntu lwezoBulungisa lilungelo lokulingana. Xa udinga ukwenza ukungena kwirejista, bhekisa kwitshati yakho yee-akhawunti ukuze ubone ukuba i-akhawunti oyifunayo ukuyisebenzisa iyawa ngakwesobunxele okanye kwicala lasekunene le-equation accounting.

• Ukuba i-akhawunti ikhona kwi-Asset okanye kwicala lasekhohlo, leyo yi-Debit side. I-debit iya kwandisa ezo akhawunti kwaye i-credit iya kunciphisa. Ukuba i-akhawunti yimiTyala kunye noBulungisa beNinikazi okanye kwicala lasekunene, eli liCandelo leNgxowa-mali. Ikhredithi iya kukwandisa ezo akhawunti kwaye i-debit iya kunciphisa.

Iimviwo zoNgeniso Xa ama-Akhawunti anama-Balance Normal

Enye indlela elula yokukhumbula xa ukukhawuleza kunye nexesha lokuthenga i-akhawunti kukukhumbula izilinganiso eziqhelekileyo kwiintlobo ezi-5 zeeakhawunti kwitshati yeakhawunti . Ukulinganisela okuqhelekileyo yiyo i-akhawunti iya kuba nayo xa ukunyuka kuninzi kunciphisa. Nolu luhlu lwale akhawunti kunye nezikolo zabo eziqhelekileyo. Ukuba ukhumbule olu luhlu, luyakusindisa ixesha elide.

• I-akhawunti yeAsset - debit
• Iingxelo zeemfanelo - ityala
• Ukulingana kwabanikazi - ityala
• Iingxelo zeeRevenue-credit
• Iindleko zee-akhawunti - debit

Ngokomzekelo, ukuba ubhalela ukungena kwi-akhawunti ye-asethi, uya kuchitha i-akhawunti ye-asethi kunye nekredithi enye i-akhawunti.

Umzekelo weNgxelo yokungena

Nasi umzekelo wokungena kwirejista ongayenza ekuqaleni kweshishini elitsha. Ukuba umnini-mali utyalomali i-$ 20,000 kwishishini elitsha, oku kuya kuba yifomathi yokungena kwirejista. Kuya kubakho ukwanda kweempahla, ngokukodwa, i-akhawunti yekheshi, kwisixa sama-20,000 ezirekhodiweyo njenge-debit kunye nokwanda kwakhawunti ye-equity account.

Ifomathi yeNgxelo yokungena

Umnini waqalisa ishishini
Akhawunti	Debit	YeTyala
Cash	$ 20,000
Abanikazi bezoBulungisa	$ 20,000