I-nganye yeengxelo kule ngqamaniso ibonisa kwi-balance sheet yenkampani kunye nabagcini-zimali basebenzise ukungena kunye neentengo zemali-mboleko ukurekhoda ukuthengiselana kwi-akhawunti nganye.
I-accounting-entry-in-two isetyenziswe iminyaka engaphezu kwe-600 kwaye yabonakala ibonakala ngokusetyenziswa kweebhanki kunye nabarhwebi baseItali.
I-Accounting Accounting-Double Entry Defined
Enyanisweni kwigama layo, ukubalwa kwe-double-entry accounting yi-standard accounting method ebandakanya ukurekhoda nganye intsebenzo ubuncinane kwi-akhawunti ezimbini, okubangela ukukhishwa kwemali kwi-akhawunti okanye enye i-akhawunti kunye nekhredithi kwi-akhawunti enye okanye ngaphezulu.
Inani elipheleleyo lezentengiselwano kwimeko nganye kufuneka lilingane, ukuqinisekisa ukuba zonke iidola ziyahlawuliswa. Izibambiso ziqatshelwe ngokubanzi kwicala lasekhohlo lesikhokelo, ngelixa iikhredithi ziqatshelwa ngokufanelekileyo kwicala lasekunene.
Amafemu aphethwe nguwonkewonke kufuneka asebenzise inkqubo yokubambisa ngokuphindwe kabini, njengoko kufunwa ngumthetho. Iinkampani zikawonkewonke kufuneka zilandele imithetho yemigaqo-nkqubo kunye nezindlela ezichazwe ngokwemigaqo-nkqubo yemigangatho yemigangatho (GAAP), elawulwa liziko elingekho phantsi kolawulo, iBhodi yeeMigangatho ye-Accounting Account (FASB).
I-accounting-entry-in-two isebenza njengendlela efanelekileyo kakhulu yokwenza inkampani ukujonga ukukhula kwayo kwemali, ngokukodwa njengoko i-shishini likhula.
Ukugcina iincwadi ezichanekileyo
Njengoko ishishini lenkampani likhula, amathuba okuba amacandelo ebhaliweyo akhula. Nangona i-accounting-entry-double does not prevent all errors, it limits the effect of any errors in all accounts.
Ngenxa yokuba i-akhawunti isetyenziselwe ukuhlola nganye intsebenziswano ukuqinisekisa ukuba iyalinganisa, iiphoso ziya kuhanjiswa kubaxhasi ngokukhawuleza, ngaphambi kokuba iphutha livelise iimpazamo ezalandelayo kwimpembelelo. Ukongezelela, uhlobo lwesakhiwo se-akhawunti kwenza kube lula ukulandelela emva kokungena ukufumana apho iphutha livela khona.
Iintlobo zeAkhawunti
Xa usebenzisa i-accounting-entry entry, uza kufuneka usebenzise iintlobo ezininzi zee-akhawunti. Ngezantsi ezinye iindidi zeakhawunti eziphambili.
I-akhawunti ye-Asset ibonisa iidola ezidibeneyo nezinto ezithatha ishishini, njengengxelo yemali kwi- akhawunti yayo yokujonga okanye intlawulo ehlawulwe kuyo igumbi layo.
Iingxelo zamatyala zibonisa ukuba yiyiphi imali, i-mortgage loan, izixhobo zemali mboleko okanye i-credit balance balance.
Iingxelo zentlawulo zimela imali efunyenweyo, njengengeniso yokuthengisa kunye nenzuzo yengeniso.
Iingxelo zeendleko zibonisa imali esetyenzisiweyo, kubandakanywa izinto ezithengiweyo zithengiswa, iindleko zolawulo, irente, kunye nentengiso.
Inkqubo yesibini yokungena idinga ishati yeakhawunti, equka yonke i-balance sheet kunye ne-akhawunti ye-income statement apho i-akhawunti zifaka ukungena. Inkampani enikezelwayo ingongeza ii-akhawunti kwaye iyenze ukuba ibonise ngokucacileyo imisebenzi yenkampani, iimali zokuphendula kunye nokunika ingxelo.
Ukusebenzisa i-Software Accounting
Ininzi yesofthiwe yenkcazo yezoshishino isebenzisa i-accounting-double entry entry; ngaphandle kwaloo nto, umgcini-akhawunti uya kuba nolwazi olunzima lokulandelela ulwazi olunjenge-inventory kunye ne-akhawunti ehlawulwayo kunye nokulungiselela iirekhodi zonyaka kunye neerhafu zerhafu. Isiseko esisisiseko sokubamba i-accounting accounting siza neephakheji zeekhompyutheni zengxelo zamashishini. Xa usungula isofthiwe, inkampani iya kuqulunqa isatidi yayo yendalo yee-akhawunti ukuze ibonise i-akhawunti yangempela esele isetyenziswa yi shishini.
Isofthiwe esenza i-Accounting ngokuvamile ivelisa iintlobo ezahlukeneyo zeengxelo zemali kunye neengxelo zokubeka ingxelo ngokubhekisele kwi-balance sheet, isitatimenti se ngeniso, kunye nesitatimende sokuhamba kwemali. Umbiko oqhelekileyo osetyenziswayo, othiwa ibhalansi yezilingo, dwelisa yonke i-akhawunti kwinqanaba eliqhelekileyo elinomsebenzi.
Ibhalansi yesilingo ibhalisa onke ama-akhawunti ane-balance balance debit kunye nalabo abanomlinganiselo oqhelekileyo weebhanki.
Ubungakanani boluhlu lwesilingo kufuneka luhlale lukhulu, kwaye iindleko ezipheleleyo kufuneka zilingane ngokulinganayo nama-credits apheleleyo.
Imizekelo ye-Accounting-Entry Accounting
Njengomzekelo we-accounting-double entry entry, ukuba ngaba uya kubhala ingeniso yokuthengisa ye-$ 500, uza kufuneka wenze izibini ezimbini: ukungena kwemali kwi-$ 500 ukunyusa i-akhawunti ye-balance sheet ebizwa ngokuthi "iCash" kunye nokungeniswa kwemali eyi-$ 500 ukuya ukwandisa i-akhawunti yemali engenayo ebizwa ngokuthi "iNgeniso."
Omnye umzekelo unokuthengwa kwekhomputha entsha kwi-$ 1,000. Kulo mzekelo, uza kufuneka ufake imali ye-$ 1,000 ukuze ukwandise ingxelo yakho yengeniso "iTeknoloji" ye-akhawunti yeendleko kunye ne-$ 1000 yekhredithi yokunciphisa i-akhawunti yakho ye-balance sheet "i-Cash".
Okuphambene nanjalo kunyanisekileyo: Ukuba inkampani yakho iyaboleka imali kwi-bhanki, i-asethi yakho iya kwanda kodwa iimfanelo zakho ziya kwandiswa ngokulinganayo. Ukuhlolwa kweengxelo eziphindwe kabini ukuchaneka kuba emva kokuzalisa ukungena kwakho, isamba se-akhawunti kunye nezilinganisi zemali kufuneka zilingane nexabiso leakhawunti ye-credit balance, ukuqinisekisa ukuba uthathe zombini inxalenye yentengiso.