Akhawunti

Ama-Akhawunti - kuba into ekhethekile behlukanisa indlela yekubuka ngezizathu zezomnotho, ungakwazi thembeke kubonise esiyinhloko, isimo sokugcina futhi ushintsho accounting izinhlangano ngokuhamba imisebenzi yebhizinisi. I-akhawunti ivulekile zonke izinhlobo amafa, imali, imali, impahla, izindleko. Basuke ihlukaniswe zokulawula kanye esetshenziswa ngokuzimela.

Kukhona imithetho ethile amarekhodi ezimali, okuyinto kubalulekile iyiphi accountant. Ukuze uqonde ukuthi lonke uhlelo accounting, kubalulekile ukuqonda uqobo welithi "I-akhawunti".

Igama elithi "kwamabhuku" libhekisela indlela eqondile amaqembu kwezomnotho, okuvumela ukuba kokuhlaziywa yemali nokumisa ulwazi lwamanje ku izinkomba ezahlukene umsebenti wetemnotfo. He is ukugcinwa kolwazi, okuyinto ke asetshenziselwa kuvame futhi iyiqoqo lokubolekwa ezahlukene, izitatimende zezimali. Kususelwa nesigcino umthethosivivinywa kwaba izinkampani ezinkulu yokubika --balance sheet.

Wonke ama-akhawunti zinamagama namakhodi ichazwe ngu okuthiwa "Ishadi of akhawunti". Ngamunye wabo kubonakala izinto zihlelwe ngokuvumelana nesimiso of ukufana. izinhlobo eyohlobo kwezimali nemithombo yabo abonisiwe lawo ma-akhawunti ukuthi abonakalisa ubunjalo igama ulwazi. I "ishadi yama-akhawunti" abonisa amakhodi, amagama ama-akhawunti ahlukahlukene futhi amazwana ukusetshenziswa kwazo.

Ama-Akhawunti unama-akhawunti futhi olwenziwe ngokwemibandela yemali. Zonke lezi okufakiwe kwenziwe esiqinile ngokulandelana kwezenzakalo (ngokulandelana usuku ibhizinisi) ngokuvumelana imibhalo eyinhloko.

Incwadi ngayinye akhawunti ihlukaniswe yaba izingxenye ezimbili:

- kwesokunxele - debit, esikhethiweyo "D" noma "AT";

- ohlangothini lwesokudla - loan esikhethiweyo "R" noma "CR".

"I-Debit" ngesiLatini kusho "kufanele" futhi "credit" lihunyushwa ngokuthi "kholwa".

Kuboniswa iyiphi i-akhawunti imisebenzi yezomnotho lezimali kuhilelani sokukhuphula noma ukwehlisa e eqenjini elithile lisho. Ngamunye ezinhlangothini senzelwe isibonisi ahlukene ngincipha noma ukunyusa amanani. Yonke imali kubika usohlangothini lwesobunxele lwaso, ebizwa ngokuthi i-debit, futhi agcinwe ngakwesokudla - credit.

Schematically, ama-akhawunti uboniswa ifomu elilandelayo:

Inombolo, igama.

Credit lasebhange

Ngo ezimali, kukhona into okuthiwa "entry double". Lo mqondo kuhilela obonakalisa yonke imisebenzi kuma-akhawunti okungenani ezimbili. Ngakho, noma yiluphi ushintsho ukuqopha akhawunti ngokuzenzakalelayo ziboniswe amanye ama-akhawunti, ngalo "oluhambisana". Kulokhu, ingqikithi lasebhange okufakiwe silingana nobude credit entry. Lo mthetho lulandela kwesibalo ibhalansi: amafa Imininingwane zihlale ilingana nenani lezinombolo of izikweletu kanye inhlokodolobha ibhizinisi.

Inani lamavoti Monthly (ezilinganisweni) akhawunti ayagcinwa ku "Jikelele Ileja", elibonisa ulwazi ngamunye wabo phakathi nonyaka. It eqoshiwe kokuqala (engenayo) ibhalansi (isivuno sisiningi kakhulu khona) zaba into, bese ukhomba ku-debit nama-credit wakhe ushintsho enyangeni edlule (inzuzo), bese okukhiphayo ke kokusele langesikhatheso ngoKukhulamungu. Njengoba ibhalansi umehluko phakathi ematfuba, kungase kube debit noma credit esele.

Ngo ezimali, kukhona ukwahlukana ku-akhawunti yokwenziwa, esebenzayo, asebenzayo-yekwentiwa. On-akhawunti esebenzayo kubonise ulwazi zonke izinhlobo impahla kanye nezinye izindlela yenhlangano (fixed assets, izimpahla, imali). On the akhawunti yokwenziwa kubonise ulwazi mayelana nemithombo ngokuqondene nezimpahla kanye nezikweletu kwenhlangano (charter kanye nezinye izinkokhelo dolobha on loans). akhawunti esebenzayo kuphela ube nebhalansi lasebhange izimpambosi - credit kuphela.

Ngaphezu kwalokho kula ma-akhawunti, kukhona labo lapho kokubili kubonise ulwazi mayelana izimpahla kanye nemithombo lasungulwa (inzuzo / ukulahlekelwa izibalo ne abathengi kanye nabathengisi). Zibizwa ngokuthi "asebenzayo-yokwenziwa". ibhalansi yabo (okusele) kungenzeka debit nama-credit.