Ukwamkelwa okwakhiwayo ngumgaqo-mali obonisa ukuba kufuneka kuthathwe ingeniso, ngenjongo yokuphendula. Ukwamkela ngokwakhayo ngokuqhelekileyo kuya kubuza ukuphela kwexesha lokuphendula. Ukwamkelwa okwakhiwayo kunqunywe xa ummkeli wengeniso wayelawula ngayo. Umntu okanye inkampani ithathwa njengenokulawula phezu kwengeniso xa ityathwa kulo mntu okanye inkampani.
Ukufumana okuKhuselekileyo kwiRhwebo
Ngokwe-IRS ( Upapasho 538) , inzuzo ifunyenwe ngokukhawuleza xa imali ihlawulwa kwi-akhawunti yakho okanye ifunyenwe kuwe ngaphandle kwemingcipheko, nangona ungenayo.
Ngokomzekelo, ukuba i-arhente ibambe imali kuwe, ithatyathwa ukuba iyamukelwa nguwe, nokuba imali ayikho kwi-akhawunti yakho yasebhanki. I-IRS iyaqhubeka iqaphele ukuba, "Ingeniso ayifumanekanga ngokukhawuleza ukuba ulawulo lwakho lokufumana luxhomekeke kwimimiselo okanye imingcele."
Receiipt ekupheleni konyaka
Ukwamkela okwakhiwayo kubaluleke kakhulu xa i-income income yengeniso kunye neendleko ekupheleni konyaka wekhalenda. Nazi ezinye iimzekelo zendlela ukwamkela okwakhiwayo okusebenza ngayo ngexesha lokugqibela lokuhlawula irhafu :
- Ukuhlawula abasebenzi. Ukuba itekethi ikwi-akhawunti yasebhankini yomqeshwa ngaphambi kokuphela konyaka, kuthathwa njengomvuzo waloo nyaka, nokuba ngaba ngumqeshwa
- Enye ingeniso. Ukuba ufumana inzala yentlawulo okanye enye ingeniso ngaphambi kokuphela konyaka, iyafumaneka kuwe, kwaye kufuneka uyibale njengeniso ngaloo nyaka. Njalo kunjalo nangona ungayifaki isixa sakho kwinkqubo yokugcina incwadi.
- Iintlawulo zangaphambili. Ezi ntlawulo, kwiinkqubo zomshuwalense, umzekelo, zibhekwa njengeentlawulo ngonyaka, i-check is timed.
- Ezinye iintlawulo. Ngendlela efanayo, ukuba wenza inkokhelo ekupheleni konyaka, nangona kungabikho okwangoku, inkokhelo iyaqwalaselwa ngaloo nyaka.
Imizekelo Yendlela Imisebenzi Yomsebenzi Oyakhayo
Nazi imimiselo emibili enokukunceda ukuchaza le ngcamango:
- Ibhizinisi lifumana isheke ngentlawulo evela kumthengi ngomhla wama-30 kuDisemba, kodwa ayifaki ukutshekisha inkokhelo kuze kube nguJanuwari 1. Ukususela ekubeni ishishini lilawulwa ngetekisi ngo-Disemba, kuthathwa njengokuba ifumene imali ngoDisemba.
- Izabelo zivakaliswe kwaye zithunyelwe kubanini-zimpahla ngo-Disemba, kodwa abazitholiyo ngoJanuwari. Ekubeni igalelo lilawulwa ngokomthetho ngabanini-zimpahla ngoDisemba, bacingelwa ukuba bayifumene ngoDisemba.
I-Recipient Reception in Accrual Accounting
Ukwamkelwa okwakhiwayo akusebenzi kwi- accounting account . Kwi-accounting account, ingeniso ibalwa xa umsebenzi usenziwa kwaye ibhajethi ithunyelwa kumthengi, kwaye iindleko zibalwayo xa zenziwe (xa ibhajethi ifunyenwe). Akukho mali yokutshintsha imali kule meko.
Imigaqo ehambelanayo:
- Ubunini obakhayo
- Isaziso esakhayo