I-akhawunti Iyatholakala - Accounting, ukukhulula, ukukhanselwa

Ngaphansi Receivables elivame ukuqondwa ngayo njengoba inani izikweletu ukuthi inkampani kumele bakhokhe ukuze ngabanye noma izinhlangano ezingokomthetho ngenxa ubudlelwane kwezomnotho nsuku nezivumelwano. Ama-Akhawunti Iyatholakala zingavela inqubo ephetha ukuthenga okuthile okufaka ukuthengisa noma yokuqasha izimpahla noma amasevisi ngesikweletu.

Prakthiza uqinisekisile ngokuphindaphindiwe ukuthi, kuze kube manje, awukho nowodwa umbuso izinhlangano ubuntu zomthetho ayisebenzi ngaphandle ukukhokhwa njengoba kulula ukuchaza ukuvela izimbangela zangempela:

• ubuka umbuzo inhlangano okweletayo - ukuba khona ama-akhawunti atholakalayo kusiza ukuheha dolobha olwengeziwe, lwamanje kwamabhizinisi izimali bunjalo;

• kusukela iphuzu Ngenxa ayemkweleta ibhizinisi - Receivables kakhulu wenabisa emakethe yomsebenzi, yokuthengisa kwezimpahla namasevisi.

Kusho, okuhlanganisa Receivables ibhizinisi, kufanele kungabe kusasetshenziswa kwezomnotho kwegazi inhlangano, okuyinto Yiqiniso, ngeke kukhonjwe kuya pluses yemisebenzi yayo zezimali. Esikhathini esiyiminyaka yomsebenzi wezomnotho ayikwazi ukuvimbela waba ukwanda okukhulu kwezincwadi ukukhokha izikweletu, kwaba practice kakade amacala kuwa izinhlangano ibhizinisi ngokuphindiwe sezihlonziwe, ngakho ezimali ye ibhizinisi sinomthwalo wemfanelo omkhulu ngenxa ukulawula Receivables. Ukuze sifinyelele isimo okusimeme ibhizinisi kudingeka sicabangele iphuzu esisodwa esibalulekile: i-Receivables kufanele idlule isamba akhawunti ekhokhwayo.

Kungakhathaliseki ukuthi short-term noma eside Receivables, sekwephuzile noma zangempela, kungenzeka ukuba alulame noma uphelelwe ithemba, into ebaluleke kakhulu-ke kufanele kahle kunakwe futhi isibaluli yihhovisi intela akazange kukhona nezindaba.

Ama-Akhawunti Iyatholakala livela ngemuva kokuphothulwa nesivumelwano sokubolekwa sihlinzeke izinhlelo, umsebenzi kanye yokuthengisa imikhiqizo, izimpahla zaba kokunikeza ibhizinisi. Kodwa akusho ukuthi lokhu ukukhipha mzuzu ukudluliselwa Receivables ekukhokheni, kanye nesimo lapho umthengi awukwazi ukukhokhela izibopho ngokugcwele.

Ekulandiseni ibhizinisi lemali ezikweletini kubonakala balance sheet ngosuku oluthile ngaphambi okwamanje uma umthengi engakhokhi ngokugcwele ngenxa yalo. Esimweni lapho inkokhelo ingemukelwa ngenxa inkampani, naprime, ngenxa ukuqedwa izinkampani ezithenga, isikweletu ungavula ku ezimbi, okuyinto kungaholela isidingo sakhe sokuthatha umhlalaphansi. Ngaphezu kwalokho, kufanele wenze kanjalo kungakapheli ngosuku olushiwo kanye ubufakazi obubhalwe phansi.

Ukuze agcwalise le izikweletu ngabazeka kuya ongenafu, kanti isixuku esikhulu isibaluli izindleko ze-non-yokusebenza, kudingeka ucabangele into eyodwa:

• yisimiso ukulinganiselwa - ngesisekelo komthetho we-civil sekuyiminyaka emithathu. Kuleso simo, uma angithi kulotshiwe igama elithi yesivumelwano is, ukubala savela ngesikhathi kulethwa izimangalo umboleki ngokusebenza futhi izinsuku eziyisikhombisa: sihloko 314 Code Civil.

Receivables okuyiwona yisimiso ukulinganiselwa selinqunyiwe off ngesisekelo idatha etholwe ngenxa yokusungula, ama-oda, kanye elungile ebhaliwe umqondisi.

Esimweni lapho sokubuyisa siphelile, kungukuthi Kunconywa abhubhise, ngoba kobufakazi documentary ngesikhathi kwamabhuku intela ebhaliwe izikweletu ezimbi ayifakiwe izindleko futhi ukukhiqiza accrual ezengeziwe inhlawulo kanye nokukhokha intela.