Uma uke wazibuza ukuthi yini ibhalansi amanani kanye nebhalansi, khona-ke usufikile endaweni efanele, kusukela kulesi sihloko esithakazelisayo, uzokwazi ukuthola konke odinga ukukwazi ngalesi sihloko esibalulekile.
Ibhalansi amanani kanye nebhalansi
Futhi ebizwa ngegama lebhalansi yesilingo, idokhumenti esetshenziswa ku-accounting, lapho ama-akhawunti abaluleke kakhulu abhalwe khona, alungiswa ekupheleni kwesikhathi esithile esimisiwe. Okuqukethe umnyakazo we-akhawunti, ibhalansi enombolweni ebomvu noma eluhlaza yemisebenzi yezomnotho, ethinta noma eyenza abantu ngobunikazi bomsebenzi.
Inhloso yebhalansi yesilingo; Iwukuhlola izindleko nokunyakaza okukhona ku-akhawunti yasebhange ehlotshaniswa nenkampani noma umuntu, futhi ukwazi ukuqinisa nokwandisa izindleko ezingenziwa ngesikhathi esithile. Enye inhloso kungaba ukukwazi ukugwema ukunyakaza kwemali engcolile.
Amashidi okusebenzela kanye nama-balance sheets ezisamu namabhalansi.
Kufanele sicabangele ukuthi ibhalansi amanani kanye nebhalansi, kuyindlela yokuhlola, ngokusebenzisa ishidi lokusebenza, okuyithuluzi eliwusizo kakhulu, lingabizwa nangokuthi, isimo somsebenzi. Kuyifayela elisebenza njengokusalungiswa, lapho kugcinwa khona wonke ama-akhawunti enziwe yinkampani.
Kuyifayela elisetshenziswa njengohlaka, elinikeza iklayenti ithebula elibonisa izitatimende zezimali. Isebenza njengesiqondiso, ukuze izindleko zebhizinisi zenziwe ngokushesha, ngoba ngayo, ungaba nomlando wenkokhelo ngayinye, ibhonasi, njll.
Injani ifomethi yebhalansi yezibalo nebhalansi?
El ibhalansi amanani kanye nebhalansi, kufanele kwenziwe ekhasini lokusebenza, lokhu kusekelwe eshidini elihlukaniswe ngamakholomu angu-12. Kufanele kuqashelwe ukuthi, kuye ngezidingo zenkampani, amaphepha okusebenza angenziwa aphansi noma aphezulu ngenani lamakholomu. Konke kuncike kakhulu esimweni okufanele kwenziwe kuso.
Ezimweni ezijwayelekile, kuvame ukusingathwa phakathi kuka-12 no-14, ngakho-ke, sizoqhubeka nokuchaza ukuthi yiziphi izinhloso ezidinga ukutholakala kumakholomu afanele, phakathi kwazo lokhu okulandelayo okuyisisekelo:
- Isihloko (1): Sakhiwe igama lenkampani noma iklayenti, igama ledokhumenti kanye nosuku ukuhlaziya okwenziwa ngalo.
- Inombolo ye-oda yama-akhawunti (2).
- Igama lama-akhawunti anekhodi yawo (3).
Uligcwalisa kanjani ifomu?
Ngemva kokuqeda la mabhokisi, siqhubeka namanye, okuyilapho kuvela khona ukuguqulwa kwamabhokisi ashiwo ngenhla, avame kakhulu yilawa alandelayo:
- Ibhalansi yesilingo (4): Itholakala kukholomu yokuqala neyesibili, lapho ukuqinisekiswa komnyakazo namabhalansi, kungakhathaliseki ukuthi izikweletu noma imali engenayo kuzo zombili izinhlangothi, kubhalwa khona.
- Izilungiselelo (5): Atholakala kukholomu yesihlanu nesithupha, ngokuvamile asetshenziselwa ukwengeza amakhredithi nezindleko.
- Ibhalansi elungisiwe (6): Ikholomu yesikhombisa neyesishiyagalombili isetshenziselwa ukukhombisa amaholo noma izinkokhelo nezilungiswa.
- Izinzuzo nokulahlekelwa (7): Kukholomu yesishiyagalolunye (izinkokhiso) neziyishumi (amakhredithi), amarekhodi ezinzuzo noma okulahlekelwa ayarekhodwa.
- Ibhalansi ngaphambi kweshidi lebhalansi (8): Amakholomu eshumi nanye (izikweletu) kanye neshumi nambili (abakweletwayo), asetshenziselwa ukubeka amanani asele, ngemva kokurekhoda ukulahlekelwa ngakunye kanye/noma noma inzuzo.
Isibonelo sokuthi ishidi lokusebenza lingase libukeke kanjani
Inhloso yebhalansi yezibalo nebhalansi
Ngokuqinisekile, uma ungumfundi we-accountant, kufanele uqaphele ukuba khona kwaleli thebula, ngenxa yokuthi akuyona nje indinganiso ye-accounting, kodwa futhi iyithuluzi eliwusizo kakhulu lapho uzama ukugcina inhlangano enhle, ukuze ukwazi ukuhlela noma ukugwema ukufiphalisa isiqondiso, kanye nokuvumela ukusetshenziswa kahle kwezinsiza namathuba ezomnotho.
Amakhasi okusebenza, kanye nebhalansi yesilingo, ayithuluzi elibalulekile ngendlela esingagcina ngayo umkhondo wesimo senkampani, futhi singasebenzisa ithuba ukuze sikwazi ukwenza izinhlelo zesikhathi esizayo, ngaphezu kwalokho ukuvimbela, uma kungase kube nokuphazamiseka kwesikhathi esizayo.
Ukubaluleka
El ibhalansi amanani kanye nebhalansi, kusivumela ukuthi senze izilungiso ezidingekayo ngesikhathi esifanele kakhulu, kungomunye wemisebenzi yokulindela nokudala ikhawunta, nokwenza izinguquko ezihambisanayo, ukwenza ngokuvumelana nesimo ngasinye, okuyikhono okufanele lifinyelelwe. .yiba kuqala, uma umbono wakho kuwukugada ibhizinisi lakho ngangokunokwenzeka.
Enye yezinto ezibaluleke kakhulu ngayo ukuthi uhlale uxhumene ngqo nomuntu osebenza naye. Hlala uqaphela isimo, yabelana ngemibono namaqiniso mayelana nesiqondiso sokuthatha ithuba noma ukonakala kwezomnotho, okuzuzisa izinhlangothi zombili.
Khumbula ukuthi ukubhaliswa okuhle kanye nokuphatha okuhle kakhulu kuzokuvumela ukuthi ube nokulawula okungcono kwenkampani noma ibhizinisi lakho, njengoba uzokwazi ukuthi kufanele wenze kanjani esimweni ngasinye, lapho isimo somnotho sihlukahluka.
Uma ufuna ukwazi okwengeziwe mayelana nezwe lezezimali, khona-ke ngikumema ukuthi ufunde lesi sihloko esithakazelisayo: Izici zezomnotho.
Siyabonga kakhulu ngokufunda lesi sihloko kuze kube sekupheleni, sithemba ukuthi kukusize ufunde okuthile okusha. Futhi uma ufuna ukwandisa kulesi sihloko esimangalisayo, ungabuka ividiyo esikushiya ngezansi.