Uma ungumuntu osebenza nge-solopreneur osebenza njenge-proprietorship eyedwa, indlela ye-akhawunti eyodwa ingase ibe ngcono izidingo zakho ze-accounting futhi ngokuqinisekile kulula kakhulu ukufunda.
Kukhona izinzuzo ku-accounting-double accounting method, noma kunjalo, lokho kufanele kucatshangelwe. Uhlelo lwe-double-entry luyakwandisa ukuphendula - into ebalulekile uma unotshalizimali. Indlela yokufaka kabili ikuvumela ukuba ulungiselele kalula izitatimende zezezimali. Izinhlelo eziningi zesofthiwe yokuphendula (Quicken, Quickbooks, njll) sebenzisa indlela yokufaka kabili.
Uma udinga ukusebenzisa indlela yokungena kabili futhi ungajwayele ukuphendula, cabanga ngokuqasha umnikazi wamabhuku, i-accountant, noma uthenge isofthiwe yokubalwa kwebhizinisi elincane.
Ngezansi kuchazwa kokubili izinhlobo zezindlela zokungena kanye nokubukeza okufushane okusho kwezitatimende zezimali.
Kubalulekile ukugcina amarekhodi anembile ekuhleleni kwakho kanye nezinhloso zokuhlelwa kwemali, kodwa futhi ukuhlinzeka imibiko kubatshalizimali, amabhange, futhi kunjalo, indoda yentela.
Ukugcinwa kokugcinwa kwezincwadi ezimbili
Ukugcinwa kokubili kokungena kuyindlela yokuphendula ukulinganisela amabhuku ebhizinisi.
Kuzo zonke izikweletu zokungena kwamaphephandaba (ezibhalwe ngaphansi kohlangothi lwe-equity yenkampani), kukhona ukulingana kokungena kwamaphephabhuku okulingana (okuqoshiwe ngaphansi kwefa lezimpahla zenkampani.)
Konke okufakiwe kwe-credit and debit kuhlukaniswe kusetshenziswa Ishadi lama- Akhawunti .
Inhloso Yokugcinwa Kwezincwadi Zesibili
Inhloso kanye nenhloso yokugcinwa kokubili kokungenela ukufaka amarekhodi okuthengiswa kwezezimali ukuze kuthi uma izitatimende zezimali kanye nemibiko iqhutshwa, izimpahla zenkampani zilingana nezikweletu zayo kanye nokulingana kwabanikazi (ukubaluleka kwenani).
Leli fomula lichazwe emibandela yokubala njenge:
Impahla = Imali + Imali yabanikazi (Imali Elingene)
Indlela Okufakiwe Okufakwe Ngayo Ukusebenzisa Indlela Yokubamba Ukubamba Okubili
Ku-double-entry accounting method ngayinye indlela yokungena kwephephabhuku ibhalwe kwiphephandaba kanye, kepha ithinta ama-akhawunti amabili ahlukene (usebenzisa Ishadi lama-Akhawunti ):
Ingeniso yokuqala ibonisa ushintsho ohlangothini lwezimpahla - ukungena kwedokhumenti.
Ukungena kwesibili kubonisa ushintsho ohlangothini lwezolimo - ukungena kwemali.
Indlela yokufaka kabili ingase idideke kakhulu ekuqaleni kodwa uma okufakiwe kubhaliwe kahle izincwadi ze-akhawunti zizolingana ngoba inani lazo zonke izikweletu ze-credit lizolingana nokufakelwa kokungena kwemali.
Indlela yokubalwa kwe-double entry isetshenziswa amabhizinisi amaningi emhlabeni wonke. Kodwa-ke, amanye amabhizinisi anemali eqondile yokuthenga imali angasebenzisa indlela yokugcina yokugcina yokufaka esikhundleni. Indlela eyodwa yokugcina ukugcina amarekhodi okufakiwe kanye kanye nendlela yokuphendula ngendlela efana ngayo nendlela abantu abarekhoda ngayo ukuhlola futhi bafaka irejista ye-akhawunti yokuhlola.
Indlela yokubalwa kwe-double entry isetshenziswa amabhizinisi amaningi emhlabeni wonke. Kodwa-ke, amanye amabhizinisi anemali esetshenziselwa ukuthenga imali angasebenzisa indlela yokugcina imali yokungena kuphela.
Indlela yokugcina ukugcina ukugcina amarekhodi amarekhodi okufakiwe kanye futhi "angalingani" ukuthengiselana ngokurekhoda isikweletu noma i-debit ephikisanayo. Ukubalwa kwe-single-entry kulula futhi kulula ukuyiqonda. Isebenza njengendlela indlela yokubalwa kwabantu abasebenzisa ukubuyisela izincwadi zabo zokuhlola: Amasheke alotshiwe futhi afaka kwirejista ye-akhawunti yokuhlola. Kubhizinisi, inzuzo ibhalwa (kanye) futhi izindleko zirekhodwa (kanye) futhi izincwadi zebhizinisi zilinganisela njenge-akhawunti yokuhlola.
Indlela yokufaka kabili ingase idideke kakhulu ekuqaleni futhi idinga ulwazi lwezinqubo zokubalwa kwezimali. Kodwa uma okufakiwe kubhalwe ngokufanele izincwadi ze-akhawunti zizobe zilinganiselwe ngoba inani lazo zonke izikweletu ze-credit zizolingana nokufakelwa kokungena kwemali.
Izitatimende zezezimali
Izitatimende zezezimali kukhona imibiko ebonisa indlela imali engenayo kanye nezindleko ezithinte ngayo inkampani yonke.
Banikeza isifingqo sokuma kwezimali okwamanje kwebhizinisi. Kunezinhlobo eziningi zembiko yezimali, kodwa lezi zitatimende ezintathu eziyisisekelo, ezibalulekile zezimali ziyi:
- I-Balance Sheet: Inqume amafa, izikweletu, kanye nenani elifanele (abalingani bokulingana) kwebhizinisi ngosuku oluthile.
- Isitatimende seNgeniso: (Ebizwa nangokuthi Isitatimende Senzuzo Nokulahlekelwa). Isitatimende sokubika esichaza inzuzo noma ukulahlekelwa kwebhizinisi, ngokukhipha izindleko ezivela emalini yawo, esikhathini esithile sesikhathi, ngokuvamile sekota noma ngonyaka.
- Isitatimende se-Cash Flow: Isitatimende sokuphendula esilandelayo amaresidi amasheya kanye nokukhokhiswa kwemali esikhathini esithile.
Isitatimende sesine sezimali esivame ukukhiqizwa yiSitatimende Semiholo Egcinwe.