Indlela Yokubala Ama-Debits Nama-Credits ku-Accounting
I-accounting ivame ukubizwa ngokuthi ulimi lwebhizinisi, futhi ukuqonda okuyisisekelo kwama-debit nama-credits kungenye yezici ezibaluleke kakhulu zokufunda i-accounting. Le mibono emibili yakha isisekelo sesistimu yokuqopha ukuthengiselana encwadini eyaziwa ngokuthi i-double-entry bookkeeping.
Imiqondo Eyisisekelo Ye-Debit Nekhredithi
Amagama athi debit kanye ne-credit avela ku-Latin: debit kusuka ku-“debere,” okusho ukuthi “kufanele,” kanye ne-credit kusuka ku-“credere,” okusho ukuthi “ukukholwa.” Emongweni wokubalwa kwezimali, ama-debit aqoshwa ngakwesobunxele se-ledger, kuyilapho ama-credit aqoshwa ngakwesokunene.
1. Uhlobo lwe-Debit kanye ne-Credit:
– I-Debit (UDkt): Ukwengezwa ku-akhawunti yempahla noma yezindleko, kanye nokwehliswa kusuka ku-akhawunti yesikweletu, imali engenayo, noma ye-equity.
– Isikweletu (Cr): Ukwengezwa ku-akhawunti yesikweletu, imali engenayo, noma i-equity, kanye nokwehliswa okuvela ku-akhawunti yempahla noma yezindleko.
Ukusetshenziswa kwezimali ezidonswayo kanye namakhredithi kuhlose ukugcina ibhalansi ohlelweni lokubala ngoba ukuthengiselana ngakunye kuzothinta okungenani ama-akhawunti amabili, kugcinwe isimiso esiyisisekelo se-equation yokubala esithi:
Izimpahla = Izikweletu + I-Equity
Izinyathelo Zokubala Amadebithi Namakhredithi
Nazi izinyathelo ezilula zokubala amadebithi namakhredithi ekuthengisweni kwezimali:
1. Ukuhlonza Ukuthengiselana: Isinyathelo sokuqala ukuhlonza ukuthengiselana kwebhizinisi okwenzekile. Isibonelo, ukuthengwa kwezimpahla, izinkokhelo zemiholo, ukwamukelwa kwemali engenayo, njalo njalo.
2. Nquma Ama-akhawunti Athintekile: Yonke imisebenzi izothinta okungenani ama-akhawunti amabili enkampanini. Lawa ma-akhawunti angaba yizimpahla (imali, isitokwe, ama-akhawunti atholakalayo), izikweletu (ama-akhawunti akhokhwayo, imali mboleko), i-Equity (inhloko-dolobha yomnikazi), imali engenayo yokuthengisa, noma izindleko (izindleko zerenti).
3. Hlukanisa nge-Debit noma i-Credit: Ngokusekelwe ekuthengisweni okwenzekayo, nquma ukuthi ama-akhawunti kufanele adonswe noma afakwe imali. Isibonelo, ukuthenga izimpahla ngemali kuzokhulisa i-akhawunti ye-Inventory (debit) futhi kwehlise i-akhawunti ye-Cash (credit).
4. Bhala phansi ukuthengiselana ku-General Journal: I-general journal iyirekhodi lokulandelana kwazo zonke izinkokhelo ezenzeka enkampanini. Bhala phansi zonke izimali ezidonswayo kukholomu yesobunxele kanye nawo wonke amakhredithi kukholomu yesokudla.
5. Ukuthumela ku-General Ledger: Ngemva kokurekhoda kujenali jikelele, isinyathelo esilandelayo ukuthumela ukuthengiselana ku-general ledger, okuyiqoqo lama-akhawunti enkampani.
Izibonelo Ezisebenzayo Zokubalwa Kwemali Ekhokhwayo Nezikweletu
Ake sibheke izibonelo ezithile ezisebenzayo ukuze siqonde kangcono umqondo we-debit kanye ne-credit.
1. Ukuthenga Ngemali Ngaphandle Kwesaphulelo
– Ukuthengiselana: Isitokwe esithengiwe esibiza u-Rp. 10.000.000 ngokheshi.
– Ama-akhawunti Athintekile: Isitokwe kanye nemali.
– Ijenali:
– Idebithi Yempahla IDR 10.000.000
– Imali Ekhokhwayo Rp. 10.000.000
2. Imali engenayo evela ekuthengisweni kwesikweletu
– Ukuthengiselana: Ukuthengisa imikhiqizo ebiza u-Rp. 15.000.000 ngesikweletu.
– Ama-Akhawunti Athintekile: Ama-Akhawunti Atholakalayo kanye Nemali Engenayo Yokuthengisa.
– Ijenali:
– Ama-akhawunti Akhokhelwayo I-Debit Rp. 15.000.000
– Isikweletu Semali Engenayo Yokuthengisa Rp. 15.000.000
3. Inkokhelo Yomholo Wabasebenzi
– Ukuthengiselana: Ukukhokhela abasebenzi imiholo engu-Rp. 5.000.000.
– Ama-Akhawunti Athintekile: Umholo (Izindleko) kanye Nemali.
– Ijenali:
– I-Salary Debit Rp. 5.000.000
– Imali Ekhokhwayo Rp. 5.000.000
Amaphutha Avamile Ekuqopheni Ama-Debits Nama-Credits
Uma wenza ukugcinwa kwamabhuku, amanye amaphutha avamile avame ukwenzeka afaka:
– Okufakiwe Okuhlehlisiwe: Ukusebenzisa kabi izikhundla zedebithi nezekhredithi. Isibonelo, ukuqopha ukwanda kwempahla njengekhredithi.
– Ukungena Kabili: Ukurekhoda ukuthengiselana izikhathi ezingaphezu kwesisodwa.
– Ukungena Okukhohliwe: Ukukhohlwa ukurekhoda ukuthengiselana okuholela ekungavumelani encwadini ejwayelekile.
Amathuluzi Namasu Okusekela
Nazi ezinye izindlela namathuluzi angasekela ukunemba ekubaleni nasekuqopheni ama-debit nama-credits:
1. Isofthiwe Yokubala: Kunezinhlelo zokusebenza ezahlukene zokubala ezifana ne-QuickBooks, i-MYOB, kanye ne-FreshBooks ezisiza ukwenza ukuqopha ukuthengiselana kube lula.
2. Uhlelo Lokuhlola Kabili: Luhilela abantu ababili enqubweni yokurekhoda ukuze kuncishiswe amaphutha.
3. Uhlu Lokuhlola kanye Nezinqubo Zokusebenza Ezijwayelekile: Sebenzisa uhlu lokuhlola kanye nama-SOP ukuqinisekisa ukuthi isinyathelo ngasinye sokurekhoda silandelwa kahle.
Amathiphu Okuqonda Ama-Debits Nama-Credits
– Ifomula Esheshayo: Khumbula njalo ukuthi izimpahla nezindleko ziyanda ohlangothini lwedebithi (kwesobunxele), kuyilapho izikweletu, imali engenayo, kanye ne-equity kuyanda ohlangothini lwesikweletu (kwesokudla).
– Ukuzijwayeza Okuqhubekayo: Ukuzijwayeza kwenza kube okuphelele, qopha ukuthengiselana njalo ukuze uqinise ukuqonda kwakho.
– Funda Izincwadi Ezengeziwe: Izincwadi eziningi kanye nezinsizakusebenza eziku-inthanethi zigxila kakhulu ezimisweni eziyisisekelo zokubalwa kwezimali kanye nokugcinwa kwamabhuku okungena kabili.
Isiphetho
Ukubala ama-debit nama-credits kuyikhono eliyisisekelo lokubala elidinga ukunakwa kwemininingwane nokuqonda imiqondo eyisisekelo. Ukuqonda okuqinile kokuthi ukuthengiselana ngakunye kuthinta kanjani ama-akhawunti ahlukene kubalulekile ekukhiqizeni amarekhodi ezezimali anembile nathembekile. Ngokuzijwayeza njalo kanye nokusebenzisa amathuluzi afanele, noma ubani angaba nekhono ekubaleni ama-debit nama-credits kubalwa. Kungakhathaliseki ukuthi ungumfundi osafunda ukubalwa kwezimali noma uchwepheshe ofuna ukujulisa ukuqonda kwakho, ukuqonda imiqondo yama-debit nama-credits kuyisinyathelo esibalulekile ohambweni lwakho.
