Ukubalwa kwenzuzo: accounting kanye nenzuzo yezomnotho

Ukuhlaziywa kwemisebenzi yanoma yiluphi uhlobo lwebhizinisi lwenziwa ngokusebenzisa izindlela ezimbili, ezibizwa ngokuthi ngokomnotho kanye nokubalwa kwezimali. Owesibini usekelwe ekuhlaziyweni kwezindleko ezilotshwe ezitatimendeni zezezimali. Ukuhlaziywa kwezomnotho, akusiyo kuphela isethi yezinkomba zangempela zembiko esetshenzisiwe, kodwa izindleko ezihlukile, okungukuthi, izinzuzo ezibonakala zilahlekile.

Izici zesitemu

Izindleko ze-Accounting ziqondwa ukuthi zenzelwe ukukhokha, okufakwayo emadokhumenti. Uma imali engenayo yokubalwa kwemali inqunywe kwiholo elitholiwe, khona-ke kuyoba ukubalwa kwenzuzo yokuphendula. Ngaphezu kwalokho, kudinga ukukhipha intela nezinye izinkokhelo eziphoqelekile, okuholela enenzuzo enenetha, futhi isebenza njengomthombo wokulondoloza imali futhi kubalwa yiziphathimandla zentela.

Uma kubalwa izinzuzo zokubalwa kwezimali kanye nezomnotho, kubalulekile ukwazi ukuthi ezindleko zezomnotho, ngaphezu kokubalwa kwezimali, okuphelele noma kwangaphakathi, okungukuthi, izindleko ezihlukile zemithombo etholakalayo kumabhizinisi, kufakiwe. Ukulinganiswa kwalezi zindleko zangaphakathi kwenziwa ngokusho kwamathuba okusetshenziswa okunye.

Isibonelo, osomabhizinisi angasebenzisa imoto yakhe ngenjongo yokukhiqiza. Abomnotho bayaqiniseka ukuthi kudingeka ukulandelela izindleko ezinjalo, kepha ukuphendula akukwazi ukwenza lokhu, ngoba akukho iqiniso lokukhokha kusuka komunye komunye umuntu. Lokhu akubonakali ku-accounting. Abacwaningi bangase bacabange ukuthi imoto ingasetshenziswa ngokuhlukile, isibonelo, osomabhizinisi unethuba lokuyiqashisa, lapho ezokwamukela khona intela. Ngakho-ke, izomnotho azitholi isamba esitholwa njengezindleko zangaphakathi.

Izimpawu

Ngakho-ke, uma sicabanga ngenzuzo yokubambisana kanye nezomnotho, kufanele kuqaphele ukuthi lo muntu ogcina umehluko phakathi kwemali engenayo kanye nezomnotho. Ukunciphisa umehluko phakathi kwezindleko zezomnotho nezokubalwa kwemali, kuyadingeka ukuthi ulungise izindleko ekubhekeni kwezimali njengoba kunokwenzeka ngangokunokwenzeka, nakuba ngokuvamile lo mthelela awukwazi ukunciphisa kuze kube yilapho. Kodwa ngisho nalapho inzuzo yezomnotho ingaphansi kokugcinwa kokugcinwa kwempahla, futhi ifinyelela ku-zero, lo osomabhizinisi uzoqhubeka esebenza, ethola inzuzo yokubalwa imali.

Ukuthuthukiswa komlando

Emuva ngekhulu le-19, izinhlobo ezahlukene zenzuzo zacatshangelwa: ukubalwa kwezimali kanye nezomnotho, bese kuthi umehluko ocacile wawubonakala phakathi kwabo. Ngaleso sikhathi u-Alfred Marshall wakhetha inkhomba yokuqala yenzuzo yezomnotho. Kwachazwa ngokuthi umehluko phakathi kwenzuzo enenetha kanye nezindleko zenhloko-dolobha yomnikazi, futhi konke lokhu kwakuthiwa imali engenayo. Ngenkathi izibalo zibonakala zilula, ngokusemthethweni kuvela ukuthi kubalulekile ukuthola ulwazi oluningi oludingekayo kulokhu.

Ukugcizelelwa okuyinhloko kuka-Alfred Marshall ukuthi ukuthi uma kutholakala ukubaluleka okwakhiwa yinkampani ngesikhathi esithile, kubalulekile ukucabangela hhayi kuphela izindleko eziboniswa kumadokhumenti e-accounting, kodwa futhi nezindleko zamathuba ezihambisana nokuheha imali.

Kwase kudlule isikhathi eside ukuthuthukiswa kweMarshal kwakungenasisekelo, futhi ukubaluleka komnotho wezomnotho kwakungeyona enkulu kakhulu. Kodwa-ke, kuma-80s ekhulu leminyaka elidlule, lapho kuqala ukuhwebelana kwembulunga yonke kanye nokuphuma kwemali , amazwe asathuthuka aqala ukucubungula izinhlobo ezahlukene zenzuzo: ukubalwa kwezimali kanye nezomnotho. Zisetshenziselwa ukukhombisa izinkomba zokusebenza ezihlukile zenkampani ukuze zikhange abatshalizimali abasha abaningi.

Inzuzo yezomnotho

Nguye owenza njengenye yezinkomba lapho abashakazi abasha ebhizinisini bakhangwa khona. Kucabanga ukuthi inani elengeziwe lemali eyongeniswa lizokwenziwa kuphela uma imali yengeniso yangempela idlula izindleko ezihlukile zokusebenzisa le nhloko. Ungenza lula incazelo ngale ndlela elandelayo: Inzuzo yezomnotho ikhona kuphela uma umphumela wezezimali otholiwe eqinisweni udlula zonke izindlela zokusebenzisa imali eyinhloko.

Indlela yokusebenzisa le nqubo?

Ngesikhathi ukwenza inzuzo yebhizinisi kubonakala kuphela kumadokhumenti e-accounting. Inzuzo yezomnotho ayizange ifakwe izimpande emisebenzini yasekhaya yokubala, futhi ngenxa yalokhu kunezizathu eziningana. Okokuqala, sikhuluma ngokungazi ukuthi singayisebenzisa kanjani le mqondo ekuthathweni kwezinqumo ngabasebenzi bokuphatha. Wonke umuntu usetshenziselwa ukuhlaziya inzuzo yokubalwa kwezimali, ngakho-ke umsebenzi webhizinisi uthathwa kuphela nge-prism yalesi sici. Futhi lezo zinkampani ezanquma ukusebenzisa le ndlela zibhekene nenselelo yokulungisa izinzuzo zezomnotho emazingeni ekhokhwa intela kanye nokubalwa kwezimali.

Amazinga wokubala

Okwamanje, ifomula isebenzisa inhlawulo yenzuzo, ehambisana nezindinganiso zomhlaba jikelele zokubika nokubika, kanye namazinga aseMelika. Zivumelana ngokuphelele, zisebenzisa imithetho efanayo yokubika nokubika, futhi ezindabeni ezithile emazingeni aseMelika, indlela echazwe ngokucacile.

Izidingo zamazinga omhlaba zenzelwe ukuletha umthetho wesimiso samanje sokubika ngezezimali kanye nezindinganiso zokubhekela ngokwezimali ezizweni ezithile. Ngokuvamile bakholelwa ukuthi kuyasiza ukuyisebenzisa ukuveza imiphumela yomsebenzi wezamabhizinisi wamabhizinisi ngendlela ebonakalayo. Kodwa-ke, indlela yaseMelika incike ekutheni iningi lezentuthuko, ngakho-ke ezinkampanini zaseMelika kukhona ukuthambekela kokulawula ukuthengiselana ngokucacile nokungenakuguquguquka kwenhlangano ngayinye ngokwehlukana.

Njengamanje, inzuzo yezomnotho ebhalansi ayibonakali nhlobo, futhi izibalo zayo ziyisimo sesayensi noma evaliwe. Ukuthuthukiswa kokusetshenziswa kwayo okuvamile kuyaphoqeleka ukulinganisa kwemali yokubika kanye ne-conservatism ethile ekucwaningeni.

Izinketho zenzuzo yezomnotho

Uma usebenzisa inkomba yokuthola imali ehlongozwayo yi-Marshall, izinkampani zinezinkinga ngokuqhathanisa idatha yokuqala: izindleko zezindleko zizocabangela inzuzo eyitholwa yibhizinisi ngokusekelwe emakethe, kuyilapho inzuzo enhle isebenza njengesikhathi sokubala, ibalwa ngesisekelo senani lezincwadi. Ngokwemvelo, ukuthuthukiswa komnotho wezwe kanye nobuhlobo bomakethe kubangela ukuhlukumeza kokungavumelani phakathi kwezimakethe kanye nenani lokubalwa kwemali yebhizinisi, okwenza ukusetshenziswa kwe-indicator engenayo engenayo kungenakwenzeka.

Izinhlobo zenzuzo

Kukhona izinzuzo, ezomnotho nezokujwayelekile. Ngokuvamile, inzuzo yezomnotho yilehluko phakathi kwemali engenayo kanye nezindleko: zangaphandle nangaphakathi. Ngesikhathi esifanayo, izindleko zangaphakathi zihlanganisa inzuzo evamile, emele imali encane yokugcina italente yokuhweba. Inzuzo, ebalwa ngesisekelo solwazi lwe-accounting, umehluko ophakathi kwemali ephuma ezinhlobonhlobo zomsebenzi nezindleko zangaphandle. Inzuzo yangempela yinzuzo ehlala kuma-akhawunti osomabhizinisi.

Okwamanje, ukubalwa kwemali kuhilela ukusetshenziswa kwezinhlobo ezinhlanu zenzuzo: okuphelele, inzuzo evela ekuthengiseni, inzuzo ngaphambi kwentela, inzuzo emisebenzini ejwayelekile , inzuzo enenzuzo. Umthamo umehluko phakathi kwemali evela ekuthengisweni kwezimpahla, imisebenzi, imikhiqizo, izinsizakalo kanye nezindleko zezimpahla, imisebenzi, amasevisi, imikhiqizo ethengiswayo. Imali engenayo, etholakala ekudayiseni kwezimpahla, imisebenzi, amasevisi nemikhiqizo, ivame ukubizwa ngokuthi imali engenayo emisebenzini evamile. Inhlawulo yenzuzo kulokhu kanje:

П (вал) = ВР - С, lapho i-ВР - inzuzo etholakala ekuqalisweni; C - izindleko zokuthengisa.

Izici zenhlobo ngayinye yenzuzo

Inzuzo evela ekuthengiseni iyinzuzo ephelele ngaphandle kwezindleko zokuhweba nezokuphatha.

Inzuzo ngaphambi kwentela imelela inzuzo kusuka ekuthengiseni , kucabangela ezinye izindleko kanye nemali engenayo, engase isebenze futhi ingasebenzi. Imali yokusebenza ihlanganisa amaresidi, ahlobene nokuhlinzekwa kwempahla yenhlangano ngemali yokusetshenziswa kwesikhashana. Izimali ezingekho ukudayiswa ziyisijeziso, izinhlawulo, izinhlawulo zokuphulwa kwemigomo yesivumelwano, izimpahla ezitholwa mahhala, inzuzo yonyaka odlule, yembula esikhathini sokubika.

Inzuzo evela emisebenzini evamile itholakala ngokukhipha ekukhokhweni okuphoqelekile nezintela ezivela kwinzuzo ngaphambi kwentela.

Imali engenayo imele inzuzo evela emisebenzini evamile, efaka imali engenayo engavamile kanye nezindleko. Imali engenayo engaphezu kwemali kusho ukutholakala okuvela ngenxa yezimo ezingavamile zomsebenzi wezomnotho. Izindleko ezingavamile ziqondwa njengezindleko ezihlobene nezimo ezifanayo.

"Dash" ngezindleko

Uma ukubalwa kwezimali, izinzuzo zezomnotho nezokujwayelekile kubhekwa, kufanele kuqaphele ukuthi ngokuvamile, inzuzo ichazwa ngokuthi umehluko phakathi kwemali engenayo kanye nezindleko eziphelele. Lokhu kuyindlela elula futhi ejwayelekile yokubala engasetshenziswa nhlobo.

Manje udinga ukunaka izindleko. Inzuzo ye-Accounting kanye nezomnotho iqala izindlela ezihlukahlukene zencazelo yabo. Izindleko ngokwabo zingaba zangaphandle nangaphakathi. Okokuqala kuhlanganisa ukukhokha kwabathengi bangaphandle. Lapho ususa kuzo imali engenayo, ungathola inzuzo yokuphendula. Kodwa ngeke kucabangele izindleko zangaphakathi okujwayelekile ukuthi zibheke kuzo:

• Izindleko ezihlobene nezinsiza ezinebhizinisi ngokwazo;
• Inzuzo evamile, encike emthonjeni obaluleke kakhulu - ikhono lokuhweba.

Inzuzo yezomnotho itholakala ngemuva kokuthi izindleko zangaphakathi zisuswe ku-accounting.

Ukungezwani okusobala kakhulu

Kuvela ukuthi inzuzo yokubalwa imali ihloselwe kuphela ukubalwa kwezindleko zangaphandle, futhi umnotho unqunywa ngokukhipha izindleko zangaphakathi. Ngokwengqikithi, izindleko zangaphandle nezangaphakathi zakha umnotho, zibizwa nangokunye okunye. Lokhu kusho ukuthi ukuze kunqume inani lezinzuzo zangempela, kuyadingeka ukuthi uqhubeke kusukela entengo yemithombo eyobe yamukelwe ngumnikazi ekusebenziseni kwayo okuhle. Ukwakhiwa kwenzuzo yebhizinisi kuleli cala kwenzeka kungakhathaliseki ukuthi kubalwa kanjani. Kodwa kubalulekile ukuqonda ukuthi ukhetho oluhle luyoba ukwanda kwentengo yezomnotho.