Indlela yokukhetha indlela efanelekileyo yokuphendula.
Ukukhetha indlela efanelekileyo yokubhala ibhizinisi lakho isisombululo esibalulekileyo ekugqibeleni sizolula yonke into evela kwingxelo yezemali ukuya kwiifayile zentlawulo.
Kwimigangatho yokuqala yamashishini amancinci, i-accounting-basis basis accounting is "indlela yokuhamba" yokugcina iincwadi, kanti ezinye iinkampani ezinzima okanye ezinkulu ezine $ 1 yezigidi okanye ngaphezulu kwintlawulo yengeniso yonyaka.
Nangona kunjalo, izizathu zesinqumo esikhethiweyo ziyahlukahluka ngokusekelwe kubukhulu beshishini kunye neemfuno.
Ukukhetha indlela efanelekileyo yoshishino lakho kudinga ukuqwalaselwa, ingakumbi kuba i-IRS ilindele ukuba ukhethe enye indlela kwaye unamathele kuyo.
Iyintoni iCash Basis Accounting?
Indlela yokubeka imali ngokwemali yindlela inkqubo esetyenziswa ngabantu abaninzi kwiimali zabo siqu, ezifana nokugcina umgca wokulinganisela kwiingxelo zabo zokujonga. Ingxelo yenkxaso-mali yemali yengeniso kunye neendleko ngexesha lokuthengiselana kwenzeka.
Ngeakhawunti yokutshekisha, idipozithi (ingeniso) zongezwa kwibhalansi xa iifowuni zifunyenwe, ngelixa uhlolisiso (iindleko) zithathwe xa zibhalwa. Uhlahlo lwabiwo-mali lwemashishini yebhanki isebenza ngendlela efanayo.
Ukuthengisa kubhalwa xa intlawulo ifunyenwe kwaye iindleko zibhalwa xa zihlawulwa, zonke ngaphandle kokuqwalasela xa iinkonzo zithunyelwa okanye iindleko zenziwa. Ngendlela elula, ukubalwa kwemali yenkxaso-mali kusekelwe xa imali ishintsha izandla.
Yintoni i-Accrual Basis Accounting?
Ukuphendula ngokubhaliweyo kwinqanaba le-accrual kuhloswe ukuba lilingane neengeniso kunye neendleko zabo zenziwa okanye zihanjiswe, ngaphandle kokuqwalaselwa xa kuhlawulwa intlawulo okanye ifunyenwe.
Oku kuyahluke ngokukodwa kuba ijolise ukulungelelanisa iindleko kunye nengeniso ekuncedeni ukunika umlinganiselo omkhulu wenzuzo kunye nempilo yezoshishino.
Ezinye imizekelo yale nto ziquka:
- Umthengi wakho ubeka umyalelo we-$ 1,000 kwaye uthumela umkhiqizo, ukuvumela ukuba iintsuku ezingama-30 zihlawule umyalelo. Uyakurekhoda ukuthengisa kwithuba langoku, ngokungeniswa kokungena kwi-akhawunti efunyenweyo kwi-balance sheet. Xa ufumana inkokhelo evela kumthengi, awudingi ukurekhoda ukuthengisa; Kunoko, oku kufakwa kuya kubakho imali kunye neengxelo ezifunyenweyo.
- Ufumana ibhajethi yomsebenzi ngomhla we-30 kaJuni ngeenkonzo zeJuni, kodwa awuyikucwangcisa ukuyihlawula kude kube nguJulayi 10. Ngaphambi kokuba uvale iincwadi zakho ngoJuni, uza kufaka uxanduva ngokuthumela intlawulo yokungena kwiindleko zesevisi kunye neentlawulo zeekhredithi ezihlawulwayo. NgoJulayi, uya kuphawula umrhumo-mali kwiimali ezihlawulwa njengoko zihlawulwa.
- Uvuselela ilayisenisi ye-software yonyaka ye-$ 1,200 ngenyanga kaJanuwari. Nangona kunjalo, endaweni yokurekhoda iindleko ze-$ 1,200 ngoJanuwari, iindleko zithengiswa kunyaka wonke kwi $ 100 ngenyanga.
I-Pros ne-Cons yeNkqubo nganye
Inkqubo yemali ye-accounting yindlela elula kakhulu kunye nendlela eyaziwayo kuninzi lwabantu, ingakumbi abanikazi bamashishini abancinci. Kwakhona kukunika umboniso ogqithiseleyo malunga nokuba yimali engakanani ekhoyo ukuba usebenzise ibhizinisi lakho.
Nangona kunjalo, inokunikela umfanekiso ococekileyo wenzuzo kunye nokulahleka kwakho njengeendleko kunye neengeniso zivame ukubonwa ngamaxesha ahlukeneyo.
Ngokomzekelo, cinga uchitha i-$ 2,000 ngo-Juni 25 ukuthenga iimveliso ukuzalisa umyalelo womthengi. Umthengi wakho uthatha umyalelo wakhe ngoJulayi 1 kwaye uhlawula i $ 3,000. Kwiimeko ezingalindelekanga ukuba ungenayo enye intsebenziswano kwinyanga okanye enye, ingxelo yakho engenayo ibonisa ukulahleka kwe-$ 2,000 ngoJuni kunye nenzuzo ye-$ 3,000 ngoJulayi.
Indlela yokwenza imali yokubamba imali ibonisa umsebenzi olungelelanisa umvuzo kunye neendleko kwixesha elifanelekileyo. Oku kukunika uvavanyo olucacileyo lwenzuzo yakho okanye ilahleko. Nangona kunjalo, indlela yokwenza i-accrual ijwayele ukufihla imbono yakho malunga nendlela osebenza ngayo imali ekhoyo ngokwenene, ngoko kufuneka uhlaziye isitatimende sakho sokuhamba kwemali rhoqo ukufumana umfanekiso ongcono.
Indlela yokwenza i-accrual iyanzima kakhulu kwaye ichitha ixesha ukuyenza, ngezinye ifuna ukuba inkxaso yabaqeqeshi bee-accounting ukuyenza nokuhlalutya.
Ndiyakwazi ukukhetha na?
Ngokuqhelekileyo, unokukhetha ukusebenzisa imali okanye indlela yokwenza imali, kodwa qwalasela imigaqo ye-IRS yokuba ngubani omele asebenzise indlela yokwenza imali:
- Iinkampani ezisebenza njenge-C-corporation kunye neeriti eziphezulu ezingaphezulu kweedola ezigidi ezi-5 ngonyaka ngeminyaka emithathu yamuva.
- Awukwazi ukuhlangabezana nencazelo ye - IRS yehoferari yerhafu .
- Ukuba ugcina i-inventory, kufuneka usebenzise indlela yokubhalisa ukurekhoda ukuthengwa kwezinto zokuthengisa kunye nokuthengisa, kodwa ungasebenzisa indlela ye-hybride evumela ukuba ubhale ezinye iindleko kunye neengeniso, ezifana nerenti okanye inzala, ngenkokhelo.
Indlela Eyona Ngcono Kwimicimbi Yakho Yoshishino
Indlela oyikhethayo yokuphendula ixhomekeke kwizinto eziliqela, ezifana nobukhulu boshishini lakho, izinga lakho lokuthuthuzela kunye neenkqubo zokuphendula kunye nobume boshishino lakho. Ukuba ungumntu oyedwa osebenzayo, iimfuno zakho aziyi kufana nokukhathazeka okuvelisiweyo kwabasebenzi abayi-100.
Nangona kunjalo, gcina ukhumbule ukuba ukuba ugcina i-inventory, kuya kufuneka usebenzise indlela yokwenza imali yokurekhoda inxalenye yakho yokungena, kwaye xa ibhizinisi lakho lidlula umlinganiselo wokufumana iirisithi, i-IRS iyakunyanzela ukuba uguqulwe ngokuzeleyo ukuze uhlawule . Unokufumana kulula ukuba udibanise kwindlela yokuqhafaza ukusuka ekuqaleni kunokusebenzisa indlela "ye-hybrid" okanye ubhekane neenguqu ezinzulu kwixesha elizayo.