Indlela yokusingatha iifayile ezifunyenweyo zamaphephandaba
Umzekelo oSebenzayo
Lo mzekelo ufanelekileyo kumashishini amancinci anikezela abathengi abathengi:
Ungumgcini-ncwadi kumthengisi we- XYZ . Umthengi usanda kuthungela kwisitorethi sakho kwaye uthenge izinto ezilandelayo:
- Iindidi ezi-3 zeesokisi zizonke ezili-12.00
- Iikhati ze-2 zebonke zizonke ezingama-55.00
Oku kwenza ukuthengiswa ngokupheleleyo kwi-$ 67.00. Irhafu yentengiso kwilizwe lakho li-6% malunga ne-4.02 yeerhafu yentengiso. Ixabiso lokuthengisa liyi $ 71.02. Umthengi unayo i-akhawunti kunye nesitorethi sakho kunye nezicwangciso zokuthenga lo mthengi ngetyala. Nantsi ingeniso yokugcinwa kwencwadi oza kwenzayo, ngethemba lokuba usebenzisa i-software yakho ye-computer software , ukurekhoda ukuthengwa kwephepha.
Uya kufaka le ngcaciso kwiindawo ezimbini. Okokuqala, uza kufaka idatha kwi-Sales Journal yakho. Okwesibini, uza kufaka idatha kwiakhawunti yomthengi. Ukungena kwiakhawunti yomthengi kufuneka kukhangele into enje:
- (Usuku Lwanamhla) Iingubo-I-Receiver Sales # $ 71.02
Ukungena kwirekhodi yakho yokuthengisa kuya kusebenzisa amanani amathathu - i-subtotal yokuthengisa, i-sales total, kunye nerhafu yokuthengisa. Nantsi indlela ukungena kuyo kukhangeleka ngayo:
I-Journal Journal yokungena - Iimbuyekezo zeMatyala (Usuku Lwanamhlanje)
| Debit | YeTyala |
| Ii-akhawunti zamkelekile | $ 71.02 |
| Ukuthengisa | $ 67.00 |
| Intlawulo yentengiso eqokelelelwe | $ 4.02 |
Ukungena kweeNkcazo zokuBala
Ukubalwa kokubakho okuphindwe kabini kufana nomthetho weThathu kaNewton, ochaza ukuba zonke izenzo zithatha isenzo esilinganayo. Ngomqulu wokungena kabini, yonke intengiselwano yemali ineempembelelo ezilinganayo nezichasene ubuncinane kwii-akhawunti ezimbini ezahlukeneyo.
Umgaqo osisiseko kukuba iAssets = Amatyala + Ubulungisa, iincwadi kufuneka zihlale zilingana.
Ukuthengiswa kwemboleko kunikwe ingxelo kwingxelo yomvuzo kunye nekharityhulam yenkampani. Kwimali yengeniso, ukuthengiswa kubhalwa njengenyuka kwingeniso yokuthengisa, indleko zeempahla ezithengiswayo, kwaye mhlawumbi iindleko. Ixabiso lokuthengiswa kweebrari libikwe kwi-bhanti njengenyuka kwi-akhawunti efunyenweyo, ngokuhla kwe-inventory. Utshintsho lubikwe kumlinganiso wabanini bemali ngenani lemali engenayo. Ngokomgaqo, le ntsebenzo kufuneka ibhaliswe xa umthengi ethatha impahla kunye nokuthatha ubunini.
Iimfanelo zetyala
Xa iinkampani zandisa ityala kumthengi, ihamba ixesha elithile apho i-invoyisi okanye inani lokuthengiswa lifanelekile, umzekelo iintsuku ezingama-30. Inkampani inokunikela isaphulelo xa kuthe kwenziwa intlawulo ngexesha elifutshane, umz. 10 iintsuku.
Ukuthengisa iitaliti kuthatha ixesha elithile apho i-invoyisi ifuneka. Ngaphezu koko, ngokuqhelekileyo banikela isaphulelo semali ukuba intlawulo yenziwe ngethuba elithile lomhla wokuthengisa.
Ukuthengwa Kwetyala
Ukuthengiswa kubhalwa xa umngcipheko kunye nemivuzo ehambelana nokudluliselwa kwemveliso kubathengi, kunye neziphumo kwimali engenayo kunye neefa.
Ingeniso kufuneka ibalwe kunye nezinto, njenge-inventory, kufuneka zihlawulwe. Ngokuqinisekileyo, ukuthengiswa kwemali-mboleko kuhlala kubandakanya umngcipheko wokuba umthengi angayihlawulela into abayibhatala ngayo xa imali ifuneka. Oku kubangela iindleko ezimbi ezihlawulelwayo, eziqikelelwa ngokusekelwe kwintengo yemboleko yemthengi kunye namava adlulileyo kwenkampani kunye nokuthengiswa kweethengi kunye nekhredithi.