I-Accounting Eyisisekelo: Umhlahlandlela Ophelele Wokuqonda Ibhizinisi Lakho

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Wake wazibuza ukuthi ungabona kanjani ukuthi ibhizinisi lakho lihamba kahle noma kabi? Uyayazi yini imiqondo yezimpahla, izikweletu, noma ibhalansi, kodwa awazi kahle ukuthi zisho ukuthini? Ukuqonda i-accounting eyisisekelo Kubalulekile ukulawula ibhizinisi, ukwenza izinqumo ezinengqondo, futhi ekugcineni, ukuba nempilo enhle yezezimali.

Lesi sihloko siwumhlahlandlela oklanyelwe ukuchaza ukubalwa kwezimali ngendlela elulaUma uzisebenzela, ungusomabhizinisi, noma ufuna nje ukufunda ukuphatha izinombolo zenkampani yakho, lapha uzothola konke okudingayo: kusukela encazelweni kuya emiqondweni ebaluleke kakhulu nokuthi ungazisebenzisa kanjani emsebenzini wakho wansuku zonke.

Kuyini ukubalwa kwezimali futhi kungani kubaluleke kangaka?

I-Accounting uhlelo esilusebenzisayo ukurekhoda zonke izinkokhelo zezomnotho zenkampaniKusukela kulokho esikutholayo nesikusebenzisayo, kuya emalinimboleko, ekutshalweni kwezimali, nasekuthengeni esikwenzayo, la marekhodi agcinwa ngokulandela imithetho ethile eqinisekisa ukuthi konke kuhlelekile, kuyaqondakala, futhi kuyafana.

ESpain, le mithetho ibekwe ku-General Accounting Plan (PGC)Isebenza ezinkampanini ezinkulu nezincane, futhi inhloso yayo ukuthi zonke zisebenze ngaphansi kwezimiso ezifanayo zokubalwa kwezimali ukuze kube lula ukuhlaziywa nokulawulwa kwezomnotho.

Kodwa ukubalwa kwezimali akukhona nje ukuqopha idathaKuphinde kusize ukuhlaziya isimo sezezimali sebhizinisi, ukubikezela ubunzima, noma ukwenza izinqumo ezihlakaniphile. Ukwazi ukufunda ibhalansi noma ukuhumusha isitatimende semali engenayo kungavimbela amaphutha futhi kukusize ukhule. Ukuze wenze lokhu, kubalulekile ukuqonda...

Njengoba kunjalo ngezimali zasekhaya, ukugcina umkhondo wemali kukuvumela ukuthi wazi ukuthi uthola malini, ukuthi usebenzisa malini, nokuthi ngabe kukhona yini okusele ekupheleni kwenyanga. Lokhu kuyasebenza nasekubalweni kwezimali kwenkampani enkulu.

Izinhloso zokubalwa kwezimali kwebhizinisi

Ukuqonda ukubalwa kwezimali kubalulekile ukuze ukuphendula umbuzo obuzwa yiwo wonke usomabhizinisi izikhathi eziningana ngosuku: inkampani injani? Futhi ukuze siphendule ngemininingwane, hhayi ngemizwa, sidinga ukugcina imibiko eqinile.

Izinhloso eziyinhloko zokubalwa kwezimali yilezi:

• Lawula ukuthengiselana kwezezimali: Ukwazi kahle ukuthi kungakanani okungenayo nokuphumayo.
• Lungiselela ukubonisana okusheshayo nokuphumelelayo: Ukukwazi ukubuyekeza noma yiluphi ulwazi lwezezimali ngendlela ehlelekile.
• Gcina uhlelo lokubala oluhlelekile: Ukuthobela imithethonqubo nokusiza ekuhlolweni noma ekubuyekezweni.
• Yenza izilinganiso zomnotho: Ukubheka izinguquko kusengaphambili, ukwenza izinqumo ezinengqondo, kanye nokubikezela izidingo.

Ngaphezu kwalokho, inikeza ulwazi oluwusizo ku:

• Ozakwethu nabaqondisi: Ivumela ukuqinisekiswa kwezinqumo zamasu.
• Amabhange: Bayahlola ukuthi bazonikeza yini uxhaso noma cha.
• Ukuphathwa komphakathi: Nquma ukuthi intela ikhokhwa kahle yini.
• Abangaba ngabatshalizimali noma abaphakeli: Bayakwazisa ukuqina kwebhizinisi.

Iyini inhloso yokubalwa kwezimali enkampanini yakho?

I-accounting ikutshela ukuthi wenza imali noma ulahlekelwa yimali. nokuthi yiziphi izindawo okudingeka uthuthukise kuzo. Kuphinde kubonakale ukuthi unesikweletu esingakanani, ukuthi utshale malini, nokuthi yiziphi izinzuzo ongazilindela.

Ukubalwa kwezimali okufanele Ikuvumela ukuthi uphendule ngokuzethemba kuziphathimandla zentela.Kwenza kube lula ukufaka izicelo zemalimboleko futhi kukusindise ezimangazweni ezingathandeki. Ngaphezu kwalokho, ukwethula ama-akhawunti wonyaka acacile futhi ahlelwe kahle kuveza isithombe sobungcweti nesithembekile.

Ngaphandle kwesibopho esingokomthetho, Ukubalwa kwezimali kuyithuluzi elibalulekile lokukhula okuqinile. futhi uqonde ukuthi kusebenza kanjani.

Imiqondo ebalulekile yokubalwa kwezimali okufanele uyazi

Manje ake sibheke izinto eziyisisekelo zokubala okufanele uziqonde kusukela ekuqaleni:

Izimpahla Nezikweletu

Impahla yinoma yini inkampani enayo noma enelungelo lokuyiqoqa.Imali ekhona, ama-akhawunti atholakalayo, isitokwe, imishini, izindlu, utshalomali, njll.

Izikweletu ziyizikweletu nezibopho: izimali mboleko, abaphakeli, intela engakakhokhwa, njll.

Lezi zinto ezimbili zivela ebhalansini, lapho izimpahla zibekwe khona ohlangothini lwesobunxele lwedokhumenti kanye nezikweletu ngakwesokudla.

Imali engenayo

Umehluko phakathi kwezimpahla nezikweletu.Imelela izinsizakusebenza zenkampani, njengemali yokuqala yabalingani noma inzuzo engakabiwa.

Ishidi le-Balance

Kubonisa isimo sezomnotho senkampani ngesikhathi esithile.Kuhlanganisa izimpahla, izikweletu, kanye namasheya. Kuyisifinyezo sokubalwa kwezimali sesimo sezezimali sebhizinisi, esihlobene eduze...

Ama-akhawunti e-akhawunti

Ukuthengiselana kwezomnotho kuhlukaniswe ngama-akhawunti, okuyizigaba zokubalwa kwezimali. Kunezinhlobo ezine:

• Impahla: Zimelela izimpahla namalungelo.
• Izikweletu: Zimelela izibopho kanye nezikweletu.
• Imali engenayo: Kubonisa izinsiza zabalingani ngokwabo.
• Ukuphatha: Baqoqa imali engenayo kanye nezindleko emisebenzini yansuku zonke.

Kumelwe kube khona

Kubhekisela ezingxenyeni ezimbili ze-akhawunti: Ikholomu yedebithi ingakwesobunxele (okukhokhiswayo), kanti ikholomu yesikweletu ingakwesokudla (okukhokhiswayo). Yonke imisebenzi yokubala kumele ilinganiswe phakathi kwezinhlangothi zombili.

Inhlawulo kanye nekhredithi

Layisha Kusho ukurekhoda ukuthengiselana ohlangothini lwedebithi (okungena noma okwandisa impahla). Khokha Kungukurekhoda kukhredithi (okuphumayo noma okwandisa isikweletu).

Ibhalansi ye-akhawunti

Kuyinto umehluko phakathi kwesamba semali edonswayo kanye nesamba semali edonswayoUma zilingana, ibhalansi ingu-zero bese i-akhawunti ivaliwe.

Ijenali kanye ne-Ledger

El Incwadi yedayari Iqopha konke okufakiwe kwe-accounting ngokulandelana kwezikhathi. Incwadi yokubhala ifingqa yonke imisebenzi ye-akhawunti ngayinye yokubala.

Izilinganiso zokulinganisa ezilinganiselwe nezilinganiso

Kuyisifinyezo sokuthi Ibonisa ibhalansi yawo wonke ama-akhawunti ebhizinisi. ngaphakathi kwesikhathi esithile. Kungenziwa njalo ngenyanga noma njalo ngekota, futhi kubalulekile ukuqonda [idatha/ulwazi/njll.].

Uyini umjikelezo wokubala imali?

Yinqubo ehlanganisa konke ukuthengiselana kwenkampani phakathi nonyaka wezimali, ngokuvamile kusukela ngoJanuwari kuya kuDisemba.

Kuhlanganisa: ukuvula izincwadi, ukuqopha ukuthengiselana, ibhalansi yesilingo, ukuhlelwa kabusha kwama-akhawunti, ukubalwa komphumela (inzuzo noma ukulahlekelwa) kanye nokuvalwa konyaka wezimali.

Ngesikhathi somjikelezo wokubalwa kwezimali, kwenziwa okufakiwe ukuze kuqoshwe zonke izinkokhelo zomnotho. Le nqubo ibalulekile kunoma yimuphi umnikazi webhizinisi ofuna ukugcina ibhizinisi lisebenza kahle.

I-General Accounting Plan (PGC)

Okuphoqelekile eSpain, Uhlelo Lokubalwa Kwezimali Olujwayelekile Isungula isakhiwo, imithetho, kanye nama-akhawunti okumele asetshenziswe ukurekhoda ukuthengiselana.Ihlelwe ngezigaba ezinhlanu:

• Uhlaka lomqondo
• Amazinga okubhalisa nokulinganisa
• Ama-akhawunti onyaka
• ithebula le-akhawunti
• Izincazelo kanye nobudlelwano accounting

Ezintathu zokuqala ziyimpoqo. Ezokugcina ezimbili ziyiziqondiso.

Ubani okufanele agcine ama-akhawunti futhi ngani?

Ngokuvamile, Zonke izinkampani zezentengiselwano ziyadingeka ngokomthetho ukugcina ama-akhawunti futhi bathumele ama-akhawunti abo onyaka ku-Commercial Registry.

Abantu abazisebenzayo akudingekile ukuthi bagcine ama-akhawunti asemthethweniKodwa-ke, kumele bagcine ama-invoyisi, babhale phansi imali engenayo, futhi bathethelele izindleko ngezinjongo zentela.

Kunoma ikuphi, gcina ama-akhawunti acacile Kuyasiza ekwenzeni izinqumo nasekulandeleni imithetho.Ukwehluleka ukwenza kanjalo kungabangela izinhlawulo zezimali ezingaphezu kwama-euro angu-60.000.

Ukuba nolwazi lokubala imali kukunikeza inkululeko yokuhumusha izinombolo zebhizinisi lakho, wazi ukuthi yiziphi izinqumo okufanele uzenze, futhi uthole amaphutha ngaphambi kokuba sekwephuzile. Kuyithuluzi eliyisisekelo elingasizi nje ibhizinisi lakho kodwa futhi nezimali zakho.