Enye yezona zinto zibhidayo kwinkqubo yocwangciso-mali kukuqonda umahluko phakathi kwee-akhawunti zethutyana nezisisigxina. Omnye unokubuza, kutheni kubalulekile ukwazi oku? Kubalulekile kuba, ukuba kufuneka wenze ubhukisho olufanelekileyo gcina ke olu lwazi lokuba iakhawunti yethutyana ithini luza luncedo.
Kweli nqaku, sizame kangangoko sinako ukubonelela ngolwazi olufutshane malunga neeakhawunti zethutyana kunye nesigxina njengoko sisazi ukuba olu lwazi luya kukunceda ukwazi ukuba yiyiphi i-akhawunti yesikhashana kuquka iimpawu ze-akhawunti yesikhashana.
Yintoni iAkhawunti yeThutyana?
I-akhawunti ithathwa njenge-akhawunti yethutyana ukuba yenzelwe ukulandelela imisebenzi yezemali ngexesha elibekiweyo. Olu luhlobo lweakhawunti ekufuneka ivalwe emva kokuba ixesha elibekiweyo lemisebenzi yemali liphelile.
Kuba luhlobo lwe-akhawunti esetyenziselwa ukulandelela imisebenzi yezemali kwithuba lexesha, i-Immortal ukuba emva kwexesha elibekiweyo lidlulile i-akhawunti kufuneka ivalwe ukuze kungabikho msebenzi wemali owenziwe ngeli xesha langoku uya kuhlawuliswa kwixesha elilandelayo.
Iindidi eziphambili zee-akhawunti ezifundiswa kwi-Accounting 101 zii-Asethi, aMatyala, iiNdleko, iNgeniso/ingeniso kunye noBulungisa.
Zonke iintengiselwano ze-accounting zirekhodwa kwezi akhawunti kwinqanaba elahlukileyo, nokuba utyala ishishini elincinci okanye inkampani yeFortune 500. Ngokomzekelo, xa uhlawula i-$ 1,500 ngenyanga kwirenti, uchaphazela ngokuthe ngqo i-asethi kunye neeakhawunti zeendleko.
Xa uhlawulwa i-150 yeedola ngumthengi, inkqubo ichaphazela i-asethi kunye ne-akhawunti yengeniso. Ucinga ngale nkqubo, kulula ukuqonda ukuba zeziphi ii-akhawunti zexeshana kwaye kutheni zibalulekile.
Imizekelo yeeAkhawunti zeXeshana
Ngokusisiseko, zintathu iindidi zeeakhawunti zethutyana ezizezi, uMvuzo, iNkcitho kunye nesiShwankathelo soMvuzo.
Funda kwakhona: Iingcinga kunye neMigaqo yoCwangciso-mali: Konke okufuneka ukwazi
#1. Iakhawunti yeNgeniso/yeNgeniso
Kwiakhawunti yenkampani, iyonke imali efunyenwe yile nkampani ibizwa ngokuba yingeniso. Olu hlobo lweakhawunti kwinkampani kufuneka luvaliwe ekupheleni konyaka ukuze lungagqithiselwa kunyaka olandelayo.
Ukuze inkampani ivale le akhawunti, umcwangcisi-mali kuya kufuneka enze ingeniso yedebhithi kuyo yonke ibhalansi yengeniso. Ukuba ingeniso erekhodiweyo iyonke, umzekelo, i-$ 25,000, i-akhawunti yengeniso kufuneka itsalwe kwisixa esifanayo, oko kukuthi i-debit entry ye-25,000 yeedola kufuneka ibhalwe kwi-akhawunti yengeniso.
Ikhredithi ehambelanayo ye-25,000 yeedola ithunyelwa kwi-akhawunti yesishwankathelo sengeniso ukugcina ibhalansi yokungena.
#2. Iakhawunti Yenkcitho
Awukwazi ukususa iindleko kwishishini eliqhubayo njengoko iyinto ebalulekileyo kuyo nayiphi na inkampani. Ekuphela kwendlela yokugcina ishishini lihamba ziindleko. Olu luhlobo lwe-akhawunti elandelela iindleko ezenziwe ngu inkampani okanye ishishini ngexesha elithile. Ezi ndleko zihlala zisingise ekuqhutyweni kweshishini kubandakanya iimpahla, intengiso, njl.
Ngokomzekelo, i-$ 7,000 ichithwa yinkampani ekuqhubeni ishishini layo ngaphezu konyaka - ekupheleni konyaka-mali, isixa-mali sidluliselwa kwisishwankathelo sengeniso ngokufaka i-akhawunti yeendleko, apho ibhalansi isetyenzisiwe kunye nemali ehambelanayo. itsalwa kwisishwankathelo sengeniso.
#3. Iakhawunti yesiShwankathelo seNgeniso
I-Akhawunti yesiShwankathelo sengeniso yenye yezona ntlobo zibalulekileyo ze-akhawunti yesikhashana - oku kulapho ingeniso kunye neendleko ezenziwe yinkampani ngexesha lexesha zigqithiselwa njengoko i-akhawunti yengeniso kunye neendleko zivaliwe, i-akhawunti ngoku ibonisa ingeniso ye-net. yenkampani.
Kulo mzekelo ungasentla, ingeniso epheleleyo ye-$25,000 yeendleko ezingaphantsi kwe-7,000 ye-$ 18,000 iphumela kwingeniso eshiyekileyo ye-$ XNUMX, ebonakala kwisishwankathelo somvuzo.
Kufuneka ukhumbule kwakhona ukuba isishwankathelo sengeniso luhlobo lweakhawunti yesikhashana, kufuneka idluliselwe kwi-akhawunti yenkunzi. Oku kunokwenziwa ngokufaka imali kwi-akhawunti yesishwankathelo sengeniso kunye nokungena ngetyala kwi-akhawunti eyinkunzi.
Funda kwakhona: Amazwe ali-9 angenaRhafu yeNgeniso
Zivela phi iiAkhawunti zeXeshana?
Sichaze ukubaluleka kweakhawunti yethutyana kwishishini, nokuba lincinci okanye likhulu. Iiakhawunti zexeshana zizixhobo ezinceda ukuqhuba kakuhle kweshishini yonke imihla. Ezi akhawunti zigcina iirekhodi zengeniso, iindleko kunye nengeniso eshiyekileyo ngaphezulu kwe ixesha. Kungezi akhawunti apho kwenziwa khona iingxelo zemali.
Ukuba sifuna ukwazi apho ukusetyenziswa kwezi ndlela zokubala kwaqala, ngoko kufuneka sijonge emva kweenkulungwane ezidlulileyo xa abathengisi bezisebenzisa ukugcina ukuthengiselana kwabo kunye ne-asethi kwindlela.
Namhlanje, iinkampani zisebenzisa isoftware efana Iincwadi ezikhawulezayo ukwenza ezi akhawunti ezenza kube lula ukulandelwa kwezibonelelo kunye nokuhamba kwemali. Ngekhompyuter, ukungena ngesandla akusekho mfuneko kwaye inkqubo yokubala ilula kakhulu.
Ngoncedo lwetekhnoloji, inkqubo yogcino-zincwadi ngoku ilula kakhulu – inkqubo yokugcina ii-akhawunti zethutyana ngoku i-automated kunye nekhompyutha.
INkcazo yeAkhawunti engeyiyo eyeThutyana – Yintoni iAkhawunti eSigxina?
Iiakhawunti ezisisigxina zii-akhawunti zemali ezingezizo ezexeshana ezingenakuvalwa ngokulula njengeeakhawunti zexeshana. Ziluhlobo lweakhawunti efuna isaziso sangaphambili ngaphambi kokuba ivalwe. Oku kuthetha ukuba i-akhawunti iya kuhlala ivuliwe nokuba awusebenzi.
Ii-akhawunti ezisisigxina luhlobo lwe-akhawunti efuna debit kunye namakhadi okuthenga ngetyala ukuba anxulumane nawo. Ii-akhawunti zogcino kunye nokuHlola ziintlobo zeeakhawunti ezisisigxina.
Ezi akhawunti zihlala zinoluhlu olubanzi lweempawu kunye neenkonzo ezinxulumene nazo kwaye zibandakanya ukufikelela kwibhanki ye-intanethi, ukhetho lokuhlawula amatyala, ukukhuselwa kwe-overdraft, idiphozithi ngqo kunye nokunye. Ngeakhawunti esisigxina, abantu banokukonwabela ukukhululeka kokuba nazo zonke iimveliso zabo zemali kwindawo enye.
Ukongeza, banikezela ngokhuseleko olungaphezulu kunezinye iimveliso zezemali zexeshana okanye ezimfutshane. Nangona kunjalo, enye into ebalulekileyo omele uyazi malunga ne-akhawunti esisigxina yinto yokuba unokuhlawula imali eninzi ekulawuleni kunokuba uya kwenza kwi-akhawunti yesikhashana.
Uthini Umahluko phakathi kweeAkhawunti zeXeshana kunye nezeZigxina?
Ii-akhawunti zexeshana zibhekisa kwii-akhawunti ezinemali eseleyo engekagqithiselwa ekupheleni kwethuba lobalo. Endaweni yoko, iibhalansi zezi akhawunti zigqithiselwa kwiiakhawunti ezisisigxina ezihambelanayo ekupheleni kwexesha.
Iiakhawunti ezingezizo ezexeshana (ezisisigxina), kwelinye icala, ziphinda zisebenzise ibhalansi ngalo lonke ixesha lobalo.
Imizekelo yee-akhawunti ezisisigxina zii-Asethi, ii-liabilities, kunye ne-equity kwaye zinokufumaneka kwiphepha lakho lomncono, ngelixa ii-akhawunti zengeniso kunye neendleko zizii-akhawunti zethutyana kwisiteyitimenti sakho esisishwankathelo ekufuneka zivalwe kunyaka-mali ngamnye.
Funda kwakhona: Ngaba iiTrasti zoTyalo-mali lweNdawo yiNdlela eLungileyo yoMsebenzi?
Khumbula ukuvala iAkhawunti yeThutyana
Ukusebenzisa i-akhawunti yethutyana kunokukunceda ugcine iliso elibukhali kwibhalansi yeakhawunti yakho. Nangona kunjalo, ukuvala iiakhawunti zexeshana kubaluleke kakhulu njengokuzisebenzisa.
Ukulandelela kunye nokuvala ii-akhawunti zexeshana yinkqubo echitha ixesha xa usebenzisa iinkqubo zokubala ngesandla okanye i-spreadsheets, kwaye ukudala ii-akhawunti ezichanekileyo ezifana nezishwankathelo zengeniso okanye i-balance sheets kunzima kakhulu. Kutheni ungazenzeli yonke inkqubo ngesoftware yokubala?
Uyivala njani iAkhawunti yeThutyana
Ngokusisiseko, ukuvala i-akhawunti yethutyana kuthetha ukuvala zonke ii-akhawunti zolo didi.
Vala iakhawunti yakho yengeniso
Ngelixa besichaza iindidi zee-akhawunti zexeshana siye sathetha ngendlela ekuya kufuneka usigqithisele isixa kwi-akhawunti yakho yengeniso kwi-akhawunti yakho yesishwankathelo – nto leyo ethetha ukuba uyivalile i-akhawunti.
Oku kuchaza indlela yokuvala olu hlobo lwe-akhawunti. Konke okufuneka ukwenze kukungena kwi-debit kwi-akhawunti yengeniso kwaye ufake ikhredithi yesixa esifanayo kwi-akhawunti yesishwankathelo sengeniso.
Vala iAkhawunti yeNkcitho
Ulandela inkqubo efanayo xa uvala i-akhawunti yeendleko. Ekuphela kwento ekufuneka uyenzile kukugqithisela isixa-mali seendleko kwisishwankathelo sengeniso esinokwenziwa ngokufaka idebhithi kwi-akhawunti yeendleko kunye nokufaka ikhredithi yesixa-mali esifanayo kwisishwankathelo sengeniso.
Vala isiShwankathelo seNgeniso
Le yiakhawunti enceda ukuvala iAkhawunti yeNgeniso neNkcitho. Olu luhlobo lwesithathu lweakhawunti yethutyana. Ukuvala le akhawunti, kufuneka uthumele imali kule akhawunti kwi-akhawunti yenkunzi.
Kufuneka wenze ingeniso yedebhithi kwisishwankathelo sengeniso kwaye ufake ikhredithi yesixa esifanayo kwi-akhawunti yemali.
Vala iakhawunti yemizobo
Inxalenye yokugqibela yokuvala ii-akhawunti zexeshana kukuvala i-akhawunti yemizobo. Oku kwenziwa ngokudlulisela imali kwi-akhawunti yomzobo kwi-akhawunti ye-capital okanye i-akhawunti yomvuzo ogciniweyo
Funda kwakhona: Zeziphi iiNkampani ezikuMmandla waBathengi abaNgahlali ixesha elide? Top 10
Funda malunga nokuNzuzwa kweeAkhawunti eziSisigxina kunye nezeThutyana
Kukho iinzuzo ezithile zemali ezinokuthi zifumaneke ekwazini umahluko phakathi kweeakhawunti zethutyana nezisisigxina. Sixoxe ngezinye zazo ngezantsi:
Ingxelo yezemali echanekileyo nangexesha
Xa unokuqonda kakuhle ukuba yeyiphi i-akhawunti esisigxina kwaye leyo yeyexeshana kuya kukunceda ukuba uchaze imisebenzi yezemali ngexesha nangendlela echaneke ngakumbi.
Ii-akhawunti ezisisigxina zirekhoda imisebenzi yeshishini ixesha elide njengoko kuyimfuneko njengokuhamba kwemali yomthengi, iimali-mboleko zeshishini, ukuthengwa kwempahla, njl.njl. kwelinye icala ii-akhawunti zexeshana zibonelela ngesishwankathelo sengeniso kunye neendleko kwixesha elibekiweyo.
Phucula uhlahlo lwabiwo-mali lwakho
Ukwazi indlela yokuhlela iiakhawunti ngokuchanekileyo kuvumela iinkampani ukuba zabe ngcono izixhobo zokufezekisa iinjongo zazo. Xa ii-akhawunti ezinxulumene nenkampani zinokwahlulwa, oko kukuthi, xa i-akhawunti yethutyana kunye nesigxina isaziwa, oko kuya kunceda inkampani ukuba yazi imeko yayo yemali yangoku kwaye ngaloo ndlela ikwazi ukwenza uhlahlo lwabiwo-mali oluya kulungela kuyo nayiphi na indawo ngexesha.
Ukwenza izigqibo ezingcono
Ngokuqonda ii-akhawunti ezisisigxina nezexeshana, amashishini aya kukwazi ukwenza izigqibo eziqhubela phambili ezibhekiselele kwiimali zabo. Ngokomzekelo, ukuba inkampani ikholelwa ukuba utyalo-mali luya kuvelisa ingeniso kwixesha elizayo, inokusebenzisa imali yexesha elide endaweni yenkxaso-mali yexesha elifutshane.
Lungiselela ukuhamba kwemali
Ngokwazi ukuba zeziphi iiakhawunti ezisisigxina kwaye zeziphi ezexeshana kuya kuba nako ukuba amashishini akhulise ukuhamba kwemali.
Amashishini amancinci aya kuxhamla kakhulu koku njengoko kuya kunceda xa efuna ukwenza utyalo-mali olukhulu okanye ukuthenga okukhulu okuya kunceda ekukhuleni nasekukhuleni kweshishini. Oku kunokunceda naliphi na ishishini ukuba lihlale lisazi kwaye lixabiseke ngakumbi eluntwini.
Ukwandisa ukuqonda ngemali
Xa uwazi umahluko phakathi kwee-akhawunti ezisisigxina kunye nezexeshana uya kuba nokuqonda ngcono ukusebenza kwemali yenkampani yakho, oku kuya kukunika ungqameko xa usenza izigqibo zoshishino ezinolwazi.
le ulwazi lwezezimali iya kunceda ishishini lakho lenze ukhetho lwemali olukrelekrele oluya kuzisa ukukhula kunye nokwandisa utyalo-mali lwakho.
Ukwenyuka kwentembeko kuqikelelo
Ulwazi lweeakhawunti ezisisigxina kunye nezo zexeshana ziya kwenza amashishini izigqibo eziya kuba luncedo kwixesha elizayo. Oku kubanceda baphuhlise izicwangciso zexesha elide ezixhomekeke kwiinyani hayi izinto ezinokwenzeka. Oku, kwakhona, kuvumela iinkampani ukuba zicwangcise impumelelo ngokuqiniseka okukhulu.
Yomeleza ulawulo lwangaphakathi
Kuba iiakhawunti ezisisigxina nezexeshana zahlukile, ulwahlulo lwazo oluchanekileyo lunokunceda iinkampani zijongane nokuxhasa ngemali ezi akhawunti ngendlela efanelekileyo. Oku kuya kuvumela inkampani ukuba ihlale kude neempazamo ngenxa yokusetyenziswa kakubi kunye nokufakwa kwedatha engalunganga.
Ukuphucula ubudlelwane nabatyali-zimali
Abatyali-mali banokugqiba ekubeni batyale imali kwinkampani ngokujonga iingxelo zemali ezichanekileyo kunye nexesha elifanelekileyo. Xa inkampani ikwazi ukwenza iiakhawunti zayo zexeshana kwii-akhawunti zayo ezisisigxina, ziya kujongeka zilungile phambi kwabatyali-zimali abanokubakho. Oku kuya kwandisa inqanaba labo lokuthembeka kwaye kutsale abatyali-mali abaninzi
Uphuculo lwezakhono zolawulo
Ngokwazi ukuhlula kakuhle iiakhawunti, abanini bamashishini banokuyiqonda ngcono indlela abasebenza ngayo. Ngale ndlela banokuchonga iindawo apho kufuneka babeke umgudu othe kratya - baya kuba nako ukwenza izicwangciso kwilinge lokwandisa ukusebenza kakuhle kunye nenzuzo. Ekugqibeleni, oku kunceda ukulawula ishishini okanye inkampani ngcono
Uphicotho oluthembekileyo ngakumbi
Xa i-akhawunti esisigxina kunye neyexeshana kwishishini iyaziwa kwaye ihlelwe ngokutsho, abaphicothi-zincwadi baya kukufumanisa kulula kakhulu ukuhamba ngerekhodi yezemali kunye nenkqubo yelo shishini ngomzamo omncinci.
Oku kuya kunceda naliphi na ishishini ukuba libe nophicotho oluthembekileyo. Kwaye siyazi ukuba uphicotho oluthembekileyo lunceda ishishini linxibelelane kakuhle nababolekisi ngemali, abachaphazelekayo nabatyali-zimali.
Iingcebiso:
- Imisebenzi ye-Intanethi engenamava afunekayo
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- Eli-10 leMisebenzi eBhatala Eyona NONE
Iingxelo:
- https://www.allaboutcareers.com/student-finance/accounting/which-is-not-temporary-account/
- https://www.fool.com/the-ascent/small-business/accounting/articles/temporary-accounts/
- https://benjaminwann.com/blog/which-is-not-a-temporary-account-in-accounting
- https://corporatefinanceinstitute.com/resources/accounting/temporary-account/
Shiya iMpendulo