Isibonelo se-Complete Trading Company Accounting Journal

Isibonelo se-Accounting Journal yeNkampani Yokuhweba

I-Pendahuluan

Ezweni lebhizinisi, ukubalwa kwezimali kuyisici esibalulekile esisekela ukuzinza nokukhula kwenkampani. Ezinkampanini ezihwebayo, ikakhulukazi, ukuqoshwa okunembile kokuthengiselana kwezezimali kubalulekile ukuqinisekisa inzuzo, ukulawula ukuhamba kwemali, kanye nokuhlangabezana nezibopho zomthetho nezentela. Ithuluzi elibalulekile lokubalwa kwezimali yijenali, esebenza njengerekhodi lansuku zonke lokuthengiselana kwenkampani. Lesi sihloko sizochaza omagazini bokubalwa kwezimali ezinkampanini ezihwebayo, kufaka phakathi izibonelo.

Ukuqonda Amajenali Ezezimali

Kalula nje, ijenali yokubala imali yincwadi yansuku zonke esetshenziselwa ukuqopha yonke into eyenzeka ngaphakathi kwenkampani. Le jenali ivame ukufaka ulwazi olufana nosuku lokuthengiselana, uhlobo lokuthengiselana, inani, kanye nama-akhawunti ahilelekile. Ezinkampanini zokuthengisa, amajenali okubala imali avame ukusetshenziswa ukuqopha okuthengiwe, ukuthengisa, ukubuyiselwa kwemali, kanye nezinye izinkokhelo.

Kunezinhlobo eziningana zamajenali e-accounting, okuhlanganisa:
– Ijenali Ejwayelekile: Isetshenziselwa ukuqopha zonke izinhlobo zokuthengiselana kwezezimali ezingabhalwanga kumajenali akhethekile.
– Ijenali Yokuthengisa: Isetshenziselwa ukuqopha konke ukuthengiswa kwezimpahla ezenziwe ngesikweletu.
– Ijenali Yokuthenga: Isetshenziselwa ukurekhoda zonke izimpahla ezithengiwe ngesikweletu.
– Ijenali Yamarisidi Emali: Isetshenziselwa ukurekhoda wonke amarisidi emali, okuhlanganisa nokuthengiswa kwemali.
– Ijenali Yokukhokhelwa Kwemali: Isetshenziselwa ukuqopha konke ukukhokhwa kwemali.

Ucwaningo Lwecala kanye Nokufakwa Kwejenali

Ukuze siqonde kangcono inqubo yokufaka ijenali yezimali, ake sakhe isifundo esilula esihilela inkampani yokuhweba engamanga, i-PT Sukses Sejahtera.

1. Ijenali Yokuthengisa

Ukuthengiselana kokuqala kwaba ukuthengiswa kwezimpahla ngesikweletu ngoJanuwari 5, 2023. I-PT Sukses Sejahtera ithengise izimpahla ezibiza u-Rp10.000.000 kumakhasimende ngemigomo yokukhokha engu-2/10, n/30 (isaphulelo esingu-2% uma sikhokhwe zingakapheli izinsuku eziyi-10, okumele sikhokhe ezinsukwini ezingama-30).

2. Ijenali Yerisidi Yemali

Ngomhlaka-12 Januwari 2023, ikhasimende lakhokha ibhili ngaphambi kosuku lokugcina lwesaphulelo, ngakho-ke lalinelungelo lokuthola isaphulelo sika-2%.

3. Ijenali Yokuthenga

Ngomhlaka-8 Januwari 2023, i-PT Sukses Sejahtera yathenga izimpahla kumhlinzeki ezibiza u-Rp6.000.000 ngesikweletu ngemigomo yokukhokha ka-2/10, n/30.

4. Ijenali Yokukhokhwa Kwemali

Ngomhlaka-15 Januwari 2023, i-PT Sukses Sejahtera yakhokha ibhili kumhlinzeki futhi yathola isaphulelo sika-2%.

5. Ijenali Yokubuyisela Ukuthenga

Ngomhlaka-20 Januwari 2023, izimpahla ezathengwa ngoJanuwari 8, 2023 zabuyiselwa ngo-Rp. 500.000 ngenxa yomonakalo.

6. Ijenali Yokubuyisa Ukuthengisa

Ngomhlaka-25 Januwari 2023, ikhasimende labuyisela into eyayithengiwe ngomhlaka-5 Januwari 2023, ebiza u-Rp1.000.000 ngoba into yayinephutha.

7. Ijenali Yokulungisa

Ekupheleni kwesikhathi sokubalwa kwezimali, isibonelo, ngomhlaka-31 Januwari 2023, i-PT Sukses Sejahtera yenza ukulungiswa kwe-akhawunti. Okunye ukulungiswa okunjalo ukuqopha izindleko zokwehla kwenani lemishini ezingama-Rp500.000.

Izinzuzo Zamajenali Ezezimali Ezinkampanini Zokuhweba

1. Ukucaca Nokunemba

Ngokuqopha yonke imisebenzi yezezimali ngokuningiliziwe, izinkampani zingaqinisekisa ukuthi lonke ulwazi lwezezimali ezinalo lunembile futhi luthembekile. Lokhu kubalulekile ekwenzeni izinqumo ezinengqondo nezinobuhlakani.

2. Ukugcwalisa Izibopho Zezomthetho Nezentela

Amajenali ezimali asiza izinkampani ukuthi zihambisane nemithethonqubo nemithetho yentela esebenzayo. Ngokugcinwa kwamarekhodi okufanele, izinkampani zingafaka imibiko yezezimali neyentela ngendlela efanele futhi zigweme izinhlawulo noma izinhlawulo.

3. Ukulawulwa Kwezezimali

Ngokuqhubeka nokuqapha ukuhamba kwemali kanye nokuthengiselana kwezezimali, izinkampani zingabona futhi zixazulule izinkinga zezimali ngokushesha. Lokhu kusiza futhi ekugcineni uketshezi lwenkampani futhi kugweme izinkinga ezinkulu zezimali.

4. Ukuhlolwa Kokusebenza

Amajenali ezimali avumela izinkampani ukuthi zihlole ukusebenza kwazo kwezezimali ngezikhathi ezithile. Ngokuhlaziywa okufanele, izinkampani zingabona izindawo ezingathuthukiswa futhi zithuthukise amasu okuthuthukisa ukusebenza.

5. Isisekelo Sokulungiselela Imibiko Yezezimali

Amajenali ezimali akha isisekelo sokulungiselela izitatimende zezimali ezifana nama-balance sheet, izitatimende zemali engenayo , kanye nezitatimende zemali engenayo. Lezi zitatimende zezimali zibalulekile ekwaziseni abathintekayo (abanikazi bamasheya, abaphathi, ababolekisi, njll.) ngesimo sezimali senkampani.

Isiphetho

Enkampanini yokuhweba, amajenali ezimali adlala indima ebalulekile ekuqopheni ukuthengiselana kwezezimali nokuqinisekisa ukusebenza kahle kwezezimali. Kusukela ekuthengisweni nasekuthengeni kuya ekubuyiselweni nasekulungisweni, konke ukuthengiselana kudinga ukuqoshwa okunembile nokuhlelekile. Ucwaningo lwe-PT Sukses Sejahtera lunikeza umfanekiso ocacile wendlela amajenali ezimali asetshenziswa ngayo emisebenzini yansuku zonke. Ngokuqonda okuphelele kanye nokusetshenziswa ngokucophelela, amajenali ezimali angaba ithuluzi eliwusizo lokuphathwa kwezezimali kanye nempumelelo yesikhathi eside yenkampani yokuhweba.

Shiya amazwana Batalkan balasan