Esinye sezici ezidida kakhulu zenqubo yokubalwa kwezimali ukuqonda umehluko phakathi kwama-akhawunti esikhashana nawomhlalaphansi. Omunye angase abuze, kungani kubalulekile ukwazi lokhu? Kubalulekile ngoba, uma kufanele wenze ukubhuka okufanele gcina khona-ke lolu lwazi lokuthi i-akhawunti yesikhashana iyini luzosebenza.
Kulesi sihloko, sizame ngokusemandleni ethu ukuhlinzeka ngolwazi olufushane mayelana nama-akhawunti esikhashana nawesikhathi esigcwele njengoba sazi ukuthi lolu lwazi luzokusiza wazi ukuthi iyiphi okungeyona i-akhawunti yesikhashana okuhlanganisa nezici ze-akhawunti yesikhashana.
Ithini I-Akhawunti Yesikhashana?
I-akhawunti ithathwa njenge-akhawunti yesikhashana uma iklanyelwe ukulandelela imisebenzi yezezimali esikhathini esinqunyiwe. Lolu uhlobo lwe-akhawunti okufanele ivalwe ngemva kokuphela kwesikhathi esinqunyiwe semisebenzi yezezimali.
Njengoba kuwuhlobo lwe-akhawunti esetshenziselwa ukulandelela imisebenzi yezezimali esikhathini esithile, i-Immortal ukuthi ngemva kokuphela kwesikhathi esibekiwe i-akhawunti kufanele ivalwe ukuze kungabi bikho umsebenzi wezezimali owenziwe esikhathini samanje ozokhokhiswa inkathi elandelayo.
Izinhlobo eziyinhloko zama-akhawunti afundiswa ku-Accounting 101 Izimpahla, Izikweletu, Izindleko, Imali engenayo/imali engenayo kanye Nokulingana.
Yonke imisebenzi yokubala irekhodwa kulawa ma-akhawunti ezingeni elihlukile, noma ngabe ubala ibhizinisi elincane noma inkampani ye-Fortune 500. Isibonelo, uma ukhokha u-$1,500 ngenyanga ngerenti, uthinta ngokuqondile ama-akhawunti wempahla nezindleko.
Uma ukhokhelwa u-$150 yikhasimende, inqubo ithinta impahla nama-akhawunti emali engenayo. Unale nqubo engqondweni, kulula ukuqonda ukuthi ama-akhawunti esikhashana angawaphi nokuthi kungani abalulekile.
Izibonelo zama-Akhawunti Esikhashana
Ngokuyisisekelo, kunezinhlobo ezintathu zama-akhawunti esikhashana okuyimali Engenayo, Izindleko kanye Nesifinyezo Somholo.
Funda futhi: Imiqondo kanye Nezivumelwano Zokubalwa Kwezimali: Konke Odinga Ukukwazi
#1. I-akhawunti yemali engenayo/yemali engenayo
Ku-akhawunti yenkampani, isamba semali etholwe yileyo nkampani ibizwa ngokuthi imali engenayo. Lolu hlobo lwe-akhawunti enkampanini ludinga ukuthi luvalwe ekupheleni konyaka ukuze lungadluleli onyakeni olandelayo.
Ukuze inkampani ivale le akhawunti, i-accountant kuyodingeka ukuthi idale imali edonswayo kuyo yonke ibhalansi yemali engenayo. Uma isamba semali engenayo erekhodiwe, ngokwesibonelo, ingu-$25,000, i-akhawunti yemali engenayo ezodonswa yenani elifanayo, okungukuthi imali edonswayo engu-$25,000 kufanele ibhalwe ku-akhawunti yemali engenayo.
Ikhredithi ehambisanayo engu-$25,000 ibe isithunyelwa ku-akhawunti yesifinyezo semali engenayo ukuze kugcinwe ibhalansi yokufaka.
#2. I-akhawunti Yezindleko
Awukwazi ukususa izindleko ebhizinisini eliqhubayo njengoba liyingxenye ebalulekile yanoma iyiphi inkampani. Ukuphela kwendlela yokugcina ibhizinisi lihamba ngezindleko. Lolu uhlobo lwe-akhawunti elandelela izindleko ezenziwe ngu-a inkampani noma ibhizinisi ngokuhamba kwesikhathi. Lezi zindleko zihlale zenzelwe ukuqhuba ibhizinisi okuhlanganisa izimpahla, ukukhangisa, njll.
Isibonelo, u-$7,000 usetshenziswa inkampani ekuqhubeni ibhizinisi layo esikhathini esingangonyaka - ekupheleni konyaka wokubala, inani lidluliselwa kusifinyezo semali engenayo ngokufaka ikhredithi ku-akhawunti yezindleko, lapho ibhalansi isethwe kabusha kanye nenani elihambisanayo. idonswa emalini efingqiwe.
#3. I-Akhawunti Efingqiwe Yemali Engenayo
I-Akhawunti Efingqiwe Yemali engenayo ingenye yezinhlobo ezibaluleke kakhulu ze-akhawunti yesikhashana - yilapho imali engenayo nezindleko ezenziwe inkampani isikhathi eside zidluliselwa njengoba i-akhawunti yemali engenayo nezindleko ivaliwe, i-akhawunti manje ikhombisa imali engenayo. yenkampani.
Esibonelweni esingenhla, imali yonke engenayo engu-$25,000 yezindleko eziphelele ezingaphansi kuka-$7,000 iphumela emalini engenayo engu-$18,000, evela kusifinyezo semali engenayo.
Kufanele futhi ukhumbule ukuthi isifinyezo semali engenayo siwuhlobo lwe-akhawunti yesikhashana, kufanele idluliselwe ku-akhawunti enkulu. Lokhu kungenziwa ngokufaka imali edonswayo ku-akhawunti yesifinyezo semali engenayo kanye nokufaka ikhredithi ku-akhawunti enkulu.
Funda futhi: Izifunda ezingu-9 Ezingenayo Intela Yemali Engenayo
Avelaphi Ama-Akhawunti Esikhashana?
Sishilo ukubaluleka kwe-akhawunti yesikhashana ebhizinisini, kungaba elincane noma elikhulu. Ama-akhawunti esikhashana angamathuluzi asiza ekusebenzeni kahle kwebhizinisi nsuku zonke. Lawa ma-akhawunti agcina amarekhodi emali engenayo, izindleko kanye nensalela engenayo ngaphezu kwe-a isikhathi. Kungalawa ma-akhawunti lapho kwakhiwa khona izitatimende zezimali.
Uma sifuna ukwazi ukuthi ukusetshenziswa kwalezi zindlela zokubala kwaqala kuphi, kufanele sibheke emuva emakhulwini eminyaka adlule lapho abathengisi bezisebenzisa khona ukugcina ukuthengiselana kwabo kanye nempahla isendleleni.
Namuhla, izinkampani zisebenzisa isoftware efana Ama-Quickbooks ukudala lawa ma-akhawunti okwenza kube lula ukulandelela izinsiza nokugeleza kwemali. Ngekhompyutha, ukubhala ngesandla akusadingeki futhi inqubo yokubala ilula kakhulu.
Ngosizo lobuchwepheshe, inqubo yokubalwa kwezimali manje isilula kakhulu - inqubo yokugcina ama-akhawunti esikhashana isiyazenzakalela futhi yenziwe ngekhompyutha.
Incazelo Ye-akhawunti Okungeyona Yesikhashana - Iyini I-akhawunti Yaphakade?
Ama-akhawunti ahlala njalo ama-akhawunti ezezimali okungewona awesikhashana angakwazi ukuvalwa kalula njengama-akhawunti esikhashana. Ziwuhlobo lwe-akhawunti oludinga isaziso sangaphambilini ngaphambi kokuthi luvalwe. Lokhu kusho ukuthi i-akhawunti izohlala ivuliwe ngisho noma ungasebenzi.
Ama-akhawunti ahlala njalo awuhlobo lwe-akhawunti oludinga amakhadi edebithi nawesikweletu ukuze ahlotshaniswe nawo. Ama-akhawunti okulondoloza nawokubheka ayizinhlobo zama-akhawunti angunaphakade.
Lawa ma-akhawunti avame ukuba nezinhlobonhlobo zezici namasevisi ahlotshaniswa nawo futhi ahlanganisa ukufinyelela ebhange nge-inthanethi, izinketho zokukhokha izikweletu, ukuvikelwa kwe-overdraft, idiphozi ngqo nokunye. Nge-akhawunti ehlala njalo, abantu bangajabulela ukunethezeka kokuba yonke imikhiqizo yabo yezezimali endaweni eyodwa.
Ngaphezu kwalokho, banikeza ukuvikeleka okwengeziwe kuneminye imikhiqizo yezezimali yesikhashana noma yesikhashana. Kodwa-ke, enye into ebalulekile okufanele uyazi nge-akhawunti ehlala njalo yiqiniso lokuthi kungase kudingeke ukhokhe imali eyengeziwe ekuyiphatheni kunalokho ozokwenza ku-akhawunti yesikhashana.
Uyini Umehluko Phakathi Kwama-Akhawunti Esikhashana Nawahlala Unomphela?
Ama-akhawunti esikhashana abhekisela kuma-akhawunti ibhalansi yawo engakadluliswanga ekupheleni kwesikhathi sokubala. Kunalokho, amabhalansi alawa ma-akhawunti adluliselwa kuma-akhawunti ahlala njalo ahambisanayo ekupheleni kwesikhathi.
Ngakolunye uhlangothi, ama-akhawunti angewona awesikhashana (ahlala unomphela), asebenzisa kabusha ibhalansi ngaso sonke isikhathi sokubalwa kwezimali.
Izibonelo zama-akhawunti angunaphakade Izimpahla, izikweletu, nokulingana futhi zingatholakala eshidini lakho lebhalansi, kuyilapho ama-akhawunti emali engenayo nezindleko engama-akhawunti esikhashana esitatimendeni sakho esifingqiwe okufanele avaliwe unyaka ngamunye wezimali.
Funda futhi: Ingabe I-Real Estate Investment Trust Iyindlela Enhle Yomsebenzi?
Khumbula ukuvala i-Akhawunti Yesikhashana
Ukusebenzisa i-akhawunti yesikhashana kungakusiza ukuthi ubhekisise ibhalansi ye-akhawunti yakho. Nokho, ukuvala ama-akhawunti esikhashana kubaluleke kakhulu njengokuwasebenzisa.
Ukulandelela nokuvala ama-akhawunti esikhashana kuyinqubo edla isikhathi uma usebenzisa amasistimu wokubala okwenziwa ngesandla noma amaspredishithi, futhi ukudala ama-akhawunti anembile njengezifingqo zemali engenayo noma ama-balance sheets kunzima kakhulu. Kungani ungazenzeli yonke inqubo nge-software yokubala?
Uyivala kanjani i-Akhawunti Yesikhashana
Ngokuyisisekelo, ukuvala i-akhawunti yesikhashana kusho ukuvala wonke ama-akhawunti akuleso sigaba.
Vala i-akhawunti yakho yemali engenayo
Ngenkathi sichaza izinhlobo zama-akhawunti esikhashana sikhulume ngokuthi uzodinga kanjani ukudlulisa inani le-akhawunti yakho yemali engenayo uye ku-akhawunti yakho yesifinyezo - okusho ukuthi usuyivalile i-akhawunti.
Lokhu kuchaza indlela yokuvala lolu hlobo lwe-akhawunti. Odinga ukukwenza nje ukufaka imali edonswayo ku-akhawunti yemali engenayo futhi ufake ikhredithi yenani elifanayo ku-akhawunti yesifinyezo semali engenayo.
Vala I-akhawunti Yezindleko
Ulandela inqubo efanayo lapho uvala i-akhawunti yezindleko. Odinga ukukwenza nje ukudlulisela inani lenani lezindleko kusifinyezo semali engenayo engenziwa ngokufaka imali edonswayo ku-akhawunti yezindleko kanye nokufaka ikhredithi yenani elifanayo esifingqweni semali engenayo.
Vala Isifinyezo Semali Engenayo
Lena i-akhawunti esiza ukuvala I-akhawunti Yemali Engenayo Nezindleko. Lolu uhlobo lwesithathu lwe-akhawunti yesikhashana. Ukuze uvale le akhawunti, udinga ukudlulisela inani elikule akhawunti ku-akhawunti enkulu.
Udinga ukufaka imali edonswayo esifinyezweni semali engenayo futhi ufake ikhredithi yenani elifanayo ku-akhawunti yemali.
Vala i-akhawunti yemidwebo
Ingxenye yokugcina yokuvala ama-akhawunti esikhashana ukuvala i-akhawunti yemidwebo. Lokhu kwenziwa ngokudlulisela inani eliku-akhawunti yomdwebo ku-akhawunti yemali enkulu noma ku-akhawunti yemali engenayo egciniwe
Funda futhi: Yiziphi Izinkampani Eziku-Consumer Non-Durables Field? Okuphezulu okungu-10
Funda mayelana nezinzuzo zama-akhawunti ahlala njalo nawesikhashana
Kunezinzuzo ezithile zezezimali ezingaqongelela ekwazini umehluko phakathi kwama-akhawunti esikhashana nawangunaphakade. Sixoxe ngezinye zazo ngezansi:
Ukubika ngezimali okunembayo nangesikhathi
Uma usuqonda kahle ukuthi iyiphi i-akhawunti ehlala unomphela kanye nokuthi ingeyesikhashana kuzokusiza ukuthi ubike imisebenzi yezezimali ngesikhathi nangendlela enembe kakhudlwana.
Ama-akhawunti ahlala njalo aqopha imisebenzi yebhizinisi isikhathi eside njengoba kudingekile njengokugeleza kwemali kwekhasimende, imalimboleko yebhizinisi, ukuthengwa kwempahla, njll. Ngakolunye uhlangothi ama-akhawunti esikhashana ahlinzeka ngemininingwane yemali engenayo nezindleko esikhathini esinqunyiwe.
Thuthukisa ibhajethi yakho
Ukwazi ukuhlukanisa ama-akhawunti ngendlela efanele kuvumela izinkampani ukuthi zabe kangcono izinsiza ukuze zifeze izinhloso zazo. Lapho ama-akhawunti ahlotshaniswa nenkampani engase ahlukaniswe, okungukuthi lapho aziwa ama-akhawunti esikhashana nawesikhathi esigcwele, kuzosiza inkampani ukuthi yazi isimo sayo sezimali samanje futhi kanjalo ikwazi ukwenza isabelomali esizovumelana nayo nganoma yisiphi isikhathi.
Ukwenza izinqumo ezingcono
Ngokuqonda ama-akhawunti angunaphakade nawesikhashana, amabhizinisi azokwazi ukwenza izinqumo eziqhubekayo eziphathelene nezimali zawo. Isibonelo, uma inkampani ikholelwa ukuthi i-investimenti izongenisa imali esikhathini esizayo, ingasebenzisa uxhaso lwesikhathi eside esikhundleni sokuxhasa ngezimali isikhathi esifushane.
Lungiselela ukuhamba kwemali
Ngokwazi ukuthi yimaphi ama-akhawunti ahlala unomphela nokuthi yimaphi awesikhashana kuzokwazi ukuthi amabhizinisi akhulise ukuhamba kwemali.
Amabhizinisi amancane azohlomula kakhulu kulokhu njengoba kuzofika kahle uma efuna ukutshala imali enkulu noma ukuthenga okukhulu okuzosiza ekukhuleni nasekukhuleni kwebhizinisi. Lokhu kungasiza noma yiliphi ibhizinisi ukuthi lihlale lisesikhathini samanje futhi libe yigugu emphakathini.
Khulisa ukuqonda kwezezimali
Uma wazi umehluko phakathi kwama-akhawunti ahlala njalo nawesikhashana uzoba nokuqonda kangcono ukusebenza kwezimali kwenkampani yakho, lokhu kuzokunikeza umkhawulo lapho wenza izinqumo zebhizinisi unolwazi.
Lokhu ulwazi lwezezimali kuzosiza ibhizinisi lakho ukuthi lenze izinqumo zezezimali ezihlakaniphile ezizoletha ukukhula nokwandisa ukutshalwa kwezimali kwakho.
Ukwethenjwa kwezibikezelo
Ulwazi lwama-akhawunti ahlala unomphela kanye nalawo awesikhashana amabhizinisi azokwenza izinqumo ezizoba khona ezizuzisayo esikhathini esizayo. Lokhu kubasiza ukuba bakhe amasu esikhathi eside ancike emaqinisweni hhayi okungenzeka. Lokhu, kuvumela izinkampani ukuthi zihlele impumelelo ngokuqiniseka okukhulu.
Qinisa ukulawula kwangaphakathi
Njengoba ama-akhawunti ahlala njalo nawesikhashana ehlukile, ukuhlukaniswa kwawo okulungile kungasiza izinkampani zibhekane nokuxhaswa kwazo ngezimali lawa ma-akhawunti ngendlela efanele. Lokhu kuzovumela inkampani ukuthi ihlale kude namaphutha ngenxa yokungasetshenziswa kahle nokufakiwe kwedatha okungalungile.
Thuthukisa ubudlelwano babatshalizimali
Abatshalizimali banganquma kangcono ukuthi batshale imali enkampanini ngokubheka izitatimende zezimali ezinembile nezifike ngesikhathi. Lapho inkampani ikwazi ukwenza ama-akhawunti ayo esikhashana kusukela kwaphakade, azobukeka emuhle phambi kwabatshalizimali abangaba khona. Lokhu kuzokhulisa izinga labo lokwethembeka futhi kuhehe abatshalizimali abaningi
Amakhono okuphatha athuthukisiwe
Ngokwazi ukuhlukanisa kahle ama-akhawunti, abanikazi bamabhizinisi bangaqonda kangcono ukuthi basebenza kanjani. Ngale ndlela bangakwazi ukuhlonza izindawo lapho badinga ukufaka khona umzamo owengeziwe - bazokwazi nokwenza amasu emzamweni wokwandisa ukusebenza kahle kanye nokwenza inzuzo. Ekugcineni, lokhu kusiza ukuphatha ibhizinisi noma inkampani kangcono
Ukucwaninga okuthembekile okwengeziwe
Lapho ama-akhawunti ahlala njalo nawesikhashana ebhizinisini aziwa futhi ahlukaniswa ngokuya, abacwaningi mabhuku bazothola kulula kakhulu ukudlula irekhodi lezezimali kanye nenqubo yalelo bhizinisi ngomzamo omncane.
Lokhu kuzosiza noma yiliphi ibhizinisi ukuthi libe nokucwaningwa kwamabhuku okuthembekile. Futhi siyazi ukuthi ukuhlola okuthembekile kusiza ibhizinisi ukuthi lihlobane kahle nabakweletwayo, ababambiqhaza nabatshalizimali.
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References:
- 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