Izitatimende ze-Accounting zenhlangano

Ukubika kwe-accounting yenhlangano yidokhumenti yefomu elihlanganisiwe elichaza ngokugcwele isimo sezimali se-firm, ichaza impahla yalo, futhi ibonise imiphumela yemisebenzi yayo esikhathini esithile. Kumele kuqashelwe ukuthi yonke idatha evezwe kulo mbiko ibhekwa njengezinkomba ezihambelana nezixhumano. Okusho ukuthi ulwazi lulungile, impahla yokungahleliwe ayinayo.

Ngakho-ke, ukubika kokubika kwenhlangano kuthuthukiswa ngezikhathi ezithile ngesisekelo sencwadi esemqoka, egcinwa ngesikhathi sokubika. Kulesi simo, ibhalansi ye-akhawunti ngayinye yale ncwadi ibhekwa. Amarekhodi akhiwe ngamafomu akhethwe yibhizinisi ngokuzimela, noma amafomu anconywe futhi ahlanganiswe nguMnyango Wezezimali asetshenziswa.

Ngokusho komthetho wamanje, noma yikuphi ukubika kwe-accounting yenhlangano kufanele kube nemibhalo eyisisekelo. Lokhu kufaka phakathi ibhalansi, i- akhawunti kanye nenzuzo yokulahleka, izilinganiso ezingenzekayo kumbiko noma ibhalansi, inothi elichazayo lapho wenza izinguquko kanye nesiphetho sokucwaninga ukuqinisekisa ukuthi ukubalwa kwezibalo kulungile. Lapho uqoqa ibhalansi, ukuhlaziywa okuqhathaniswa kwedatha yesikhathi esedlule kanye nokubika okukodwa kwenziwa. Uma, ngenxa yezizathu ezithile, lezi zikhombisi azihambisani, ukulungiswa kokungqubuzana okunjalo kufanele kufakwe encwadini echazayo.

Njengomthetho, imibiko ihlanganiswa njalo ngenyanga nonyaka, kodwa ishidi lokugcina ibhalansi yonyaka. Ukubika okwesikhashana kukuvumela ukuba uqinisekise ngesikhathi futhi uqede izinkinga eziphuthumayo kanye nokushiyeka emsebenzini weminyango ethile, okuyinto esikhathini esizayo ezosindisa inkampani ezinkingeni ezinkulu. Isikhathi esiphezulu esisemthethweni sokuthuthukiswa kombiko wonyaka yisikhathi kusukela ngoJanuwari 1 kuze kuDisemba 31.

Ukubika nge-Accounting PI kungenziwa ngezindlela ezimbili: okujwayelekile noma ngendlela elula. Ngaphezu kwalokho, umphathi unelungelo lokukhetha uhlelo oluthile lomsebenzi we-akhawunti yakhe ngokwengqondo yakhe. Ngaphezu kwalokho, uma ifomu elenziwe lula lisetshenziswa okokuqala, bese kube nesidingo sokuhambisa ifomu eliyinkimbinkimbi, khona-ke umninimabhizinisi ngamunye unelungelo lokwenza ushintsho olunjalo esikhathini esizayo sokubika. Yiqiniso, le nqubo kufanele yenziwe ngokuhambisana ngokugcwele nezidingo zomthetho wamanje.

Lapho izitatimende zezimali zenhlangano zihlanganiswa , lochwepheshe kufanele akhumbule ngokucacile izimiso eziyisisekelo futhi azigcine ngokucophelela. Isibonelo, indlela yokudweba ibhalansi ifakwe kwinqubomgomo yokubheka ibhizinisi. Ngaphezu kwalokho, yonke idatha efakwe kudokhumenti yokubika kufanele isekelwe yizinsisekelo, ezingokoqobo nesikhathi esifanele. Noma yimuphi umsebenzi kufanele uboniswe ebhalansi, futhi ukufihlwa kolwazi kubhekwa ngokungemthetho. Isidingo esibalulekile yisidingo sokuhambisana ngokugcwele nedatha yokufaka nezinkomba zokugcina zenkathi edlule. Ukuchitshiyelwa kungenziwa kuphela ngenothi echazayo.

Ukwengeza, ibhizinisi ngalinye kumele lihlole amarekhodi e-accounting yenhlangano, okungukuthi, ukuqinisekisa ukufaneleka nokusebenza kokungena ngakunye kuma-akhawunti, kanye nokufaneleka kokubala kwezinkomba eziyinhloko. Lesi sheke singenziwa yiyunithi ekhethekile noma umuntu ogunyaziwe, futhi kwezinye izimo ibhizinisi libheka ukuthi kufanelekile ukusebenzisa usizo lenkampani ekhethekile. Uma, ngokusekelwe emiphumeleni yophicwaningo, amaphutha kanye nokungaphumeleli kuye kwabonakala, ukubika kubuyiselwa kumuntu we-akhawunti ukuze enze izinguquko ezifanele.

Uchwepheshe uphoqelekile ukuthuthukisa umbiko kuphela ngemali kazwelonke kanye nolimi lwesimo sethu. Umthetho wamanje uveza iqembu lezinhlangano zomnotho onomsebenzi wokushicilela lo mbiko ezincwadini ezibhalwe ngokusemthethweni. Izitatimende zezimali zenhlangano kufanele zinyatheliswe futhi zishicilelwe zingakapheli ngoJuni esikhathini esizayo.