Enterprise Accounting: yokusungula

Iqoqo inkampani ingafaniswa jikelele endlini yokuhlanza. Ngokuvamile kwenzeka ukuze nasiqunta ukuletha ukuze emashalofini ngemuva amakhabethe, thola abanye ubudala futhi ukhohliwe, futhi angase abe izinto elahlekile. Ngakho-ke kungenzeka ibhizinisi. Kusukela ngo-inqubo amagugu ukukhiqizwa angase ashukumiseleke, ukudideka okuholela kungenzeka - okuyinto lapho (primary kusho nokubhalisa indawo eyodwa engaguquki, kodwa empeleni itholakala kwenye indawo). Inventory uhlose kukhomba ubufakazi obuhilelekile noma ukwahluka ezimali. Okungukuthi, udinga ukuhlola ukuthi zonke izinto ezibonakalayo ukwenza empeleni samanje noma cha.

Imvamisa yokusungula kunqunywa umqondisi. Okunqumayo oda usuku ngokuya indlela yokwakheka ngokwenza, okungukuthi, uhlu lwabantu uzoqalisa ukusebenza kwalo.

Hlola izimpahla fixed - omunye izigaba ezibalulekile yokusungula ku ibhizinisi, njengoba izindleko kungase kutsatsa abalulekile izimpahla zalo. Luhilela inqubo ukuhlolwa kwezimali ezimpahleni ezingasuki phansi, ekubalweni inani langempela, kokufaka idatha mayelana nokusebenza kwabo, inombolo yokusungula kanye nenani langempela ku yokusungula.

Iqoqo kufanele kwenziwe ngumuntu ikhomishana ehlanganisa ochwepheshe onolwazi uzokwazi ukuhlola isimo somzimba ifa esinqunyiwe, ngokwezinga ukuwohloka yayo, umonakalo nokunye. Ngaphambi ekuqaleni yokusungula ezidingekile ukuze baqinisekise ukuthi iyunithi inombolo into yokusungula ngamunye. Kufanele kuqashelwe ukuthi bonke kufanele basonta ibhizinisi ngokusebenzisa ubunikazi, ukuqasha noma uzogcinwa esitokisini ukuthi kufanele kubhalwe.

Njengomthetho, yokusungula wathola ubufakazi sokusuka ezivela accounting. Futhi kungase kube nokushoda noma isivuno sisiningi kakhulu khona njengoba kodwa hhayi njengoba kubonakala kula izinto zokubala. Kudingeka imali ku le-balance sheet ngemali yasemakethe, bafake kunqunywa ochwepheshe, futhi isamba yayo kuyabonakala izenzo abafanele. Uma iKhomishini yathola ukuthi isikhalo eyinhloko zabhekana yikuphi ukulungiswa noma ukulungiswa, kanye ne-accounting is hhayi kubonakala, e yokusungula ukuthola indawo kulolu lwazi.

Ukwenza iqoqo ezimpahleni ezingasuki phansi kule ibhizinisi kuzosiza ukukhomba ukuthi zikhona yini izinto eye yahluleka. Kulokhu, yokusungula ehlukile kolwazi okurekhodiwe okumayelana uma into wafakwa ukusebenza futhi ngenxa yalokho kuhlulekile.

Ehlanganiswe iqoqo ephelezelwa izitatimende nokucutshungulwa, ezembula umehluko idatha langempela ku isimo izimpahla fixed ngezincwadi zobufakazi. Futhi kunqunywa izizathu ukusweleka nabadubuli yabo izenzo ezifanele. Khona-ke ikhanda ibhizinisi kunqunywa oda, iziphi izindlela zokulethwa sokuntuleka.

Ngoba inhloko yokusungula kuyinto kuyinkomba ebaluleke kakhulu isimo ezimali kanye nokulawula ibhizinisi, kanye isilinganiso ukuze bavimbele amasela nokuphulwa komthetho. Ngakho-ke, ukuze alondoloze ukuhleleka ezindaweni wesitoreji kanye nokusetshenziswa ingcebo Kunconywa engashongo noma unscheduled lezo zinqubo.