Kutheni i-Accrual Accounting ibalulekile kuShishino?

Ngaba wakha wathumela i-invoyisi kwaye walinda iiveki ukuze uhlawule? Okanye ukhe wayibhatala namhlanje into ongazuyifumana kude kube yinyanga ezayo? Ukuba kunjalo, sele ufumene i-accrual accounting kwisenzo-nokuba awuyiqondi.

I-Accrual accounting yinkqubo elandelela imali xa ifunyenwe okanye ityalwa-hayi xa ihamba. Yindlela iinkampani ezininzi, ngakumbi ezinkulu, ezizigcina ngayo iincwadi zazo kuba zinika umfanekiso oqinisekileyo wezezimali kunokulandelela ukuhamba kwemali.

Kodwa kutheni ibalulekile nje? Ukuba uqhuba ishishini (okanye uceba ukwenza oko), kufuneka wazi ukuba uyenza imali ngokwenene na okanye usinda nje ekudibaneni kwexesha. Ke, masiyicazulule ngamagama alula ngaphandle kokuziva kwencwadi eyomileyo.

Isiqulatho
Yintoni i-accrual accounting?
Iintlobo ze-accruals
    1. Ingeniso efunyenweyo
    2. Iindleko ezifunyenweyo
Kutheni i-accrual accounting itshintsha umdlalo
    1. Ingqiqo yemali
    2. Ulawulo lwekhontrakthi yexesha elide
    3. Ukulandelela intengiselwano yetyala
    4. Abatyali-mali nababolekisi bakhetha yona
Imingeni ye-accrual accounting
    1. Ngumsebenzi omninzi
    2. Uqeqesho lwabasebenzi olongezelelweyo
    3. Ixabiso
Ezinye iindlela ze-accounting
    1. Ubalo lwemali
    2. Ukubalwa kwe-Hybrid
I-Accrual accounting vs. cash accounting
Okukwintsusa

Yintoni i-accrual accounting?

Iirekhodi ze-Accrual accounting ingeniso xa amashishini ethengisa okanye enikezela ngenkonzo, nokuba intlawulo ingekafiki. Ikwalandelela iindleko xa zisenzeka, hayi nje xa zihlawulwe. Le ndlela inceda amashishini ukuba aqonde impilo yawo yezemali ngokuthelekisa umvuzo kunye neendleko ezifunekayo ukuze azifumane zonke ngexesha elinye lokunika ingxelo.

Eyona nto iyonwabisayo: Ubusazi ukuba i-US ifuna ishishini ngalinye elifumana i-US $ 25 yezigidi okanye ngaphezulu kwiminyaka emithathu ukusebenzisa i-accrual accounting? Nangona kunjalo, iinkampani ezincinci zisengayisebenzisa ukuba ziyafuna.

Iintlobo ze-accruals

Ngaphantsi kwale ndlela, kukho iindidi ezimbini eziphambili zokongezwa ekufuneka uzibukele: ingeniso efunyenweyo kunye neendleko eziqokelelweyo. Ezi zibalulekile ekuvaleni iincwadi ekupheleni kwethuba le-accrual accounting. Nanku ujongo olusondeleyo kuyo nganye:

1. Ingeniso efunyenweyo

Ingeniso eyongeziweyo yimivuzo eyenziwe yinkampani kodwa ayikafumani ntlawulo okwangoku. Oku kwenzeka xa ishishini libonelela ngempahla okanye iinkonzo ngetyala. Omnye umzekelo ziindleko zenkunzi eyongeziweyo-xa inkampani ifumana izixhobo okanye ipropathi kodwa ingekayihlawuleli.

Umzekelo omhle wengeniso efunyenweyo kusetyenziso lombane. Inkampani yombane inika amandla kubathengi phambi kokuba ivelise ingeniso. Nangona ineendleko eziqhubekayo, ayifumani ntlawulo de kuphele inyanga.

Nangona kunjalo, inkampani yombane kusafuneka iqonde ingeniso elindelekileyo yexesha elizayo. Kulapho i-accrual accounting ingena khona-inokugcina ingxelo echaneke ngakumbi yemeko yayo yezemali. Ke, xa iintlawulo zingena ekugqibeleni, iakhawunti yemali yeshishini iyenyuka ngelixa iimali ezifunyenweyo ziyancipha.

2. Iindleko ezifunyenweyo

Kwelinye icala, iindleko ezongezelelekileyo zenzeka xa inkampani ithenga into ngetyala ize iyibhale njengemali eyityala kwiirekhodi zayo zemali. Oku kuthetha ukuba ishishini lisebenzise inkonzo okanye lifumene iimpahla kodwa alikazihlawuleli okwangoku. Eminye imizekelo eqhelekileyo yeendleko ezifunyenweyo ibandakanya:

• Inzala yeendleko ezongezelelekileyo: Inzala ebanjwa yinkampani kodwa ayikahlawuli.

• Ababoneleli bayongezeleka: Iibhili ezivela kubanikezeli bempahla okanye iinkonzo ezifunyenwe yinkampani kodwa azikahlawulelwa.

• Umvuzo okanye umvuzo owongezelelekileyo: Umvuzo wabasebenzi ngomsebenzi osele wenziwe kodwa awukahlawulwa ngokupheleleyo.

Iindleko ezihlawulwa kwangaphambili xa kuthelekiswa neendleko ezifunyenweyo

Iindleko ezihlawulwa kwangaphambili zichasene neendleko ezifunyenweyo. Endaweni yokuhlawula kamva, inkampani ihlawula kwangaphambili izinto okanye iinkonzo, nokuba ayifumani yonke into ngokukhawuleza.

Kutheni i-accrual accounting ibalulekile kumashishini

1. Ingqiqo yemali

I-Accrual accounting inceda amashishini abone iindleko zawo zokwenyani kunye nengeniso ngokuthelekisa iindleko kwingeniso yawo. Oku kwenza uhlahlo lwabiwo-mali, uqikelelo, kunye nokucwangcisa kuchaneke ngakumbi. Ikwavumela amashishini ukuba ajonge ukusebenza kwawo ngaphandle kokulahlekiswa ngumahluko wexesha lokuhamba kwemali.

2. Ulawulo lwekhontrakthi yexesha elide

Amashishini anezivumelwano zexesha elide aya kufuna i-accrual accounting. Le ndlela iqinisekisa ukuba babhala ingeniso kunye neendleko ngokwekhontrakthi, okwenza kube lula ukulandelela ngokuchanekileyo inkqubela yemali yeprojekthi.

3. Ukulandelela intengiselwano yetyala

Iinkampani ezithenga okanye ezithengisa ngetyala (oko kukuthi, ukufumana okanye ukuhambisa iimpahla neenkonzo phambi kokuba kuhlawulwe) nazo zinokuxhamla kwi-accrual accounting kuba ibanceda bakwazi ukulandelela imali etyalwayo kunye neentlawulo ezimele zihlawulwe. Esi sicwangciso senza ukucwangcisa ukuhamba kwemali kube lula kwaye siqinisekisa ukuba banemali eyaneleyo yokugcina imisebenzi ihamba kakuhle.

4. Abatyali-mali nababolekisi bakhetha yona

Abatyali-zimali, ababolekisi, kunye nabanye abachaphazelekayo bafuna iingxelo zemali ezichanekileyo ukuze benze izigqibo ezifanelekileyo. Okuvuyisayo kukuba, i-accrual accounting ibanika umfanekiso ocacileyo wempilo yemali yenkampani kunye nendlela abanini-mali abayilawula kakuhle ngayo.

Imingeni ye-accrual accounting

Ayikuko konke ukukhanya kwelanga kunye nokulandela inzuzo. Kukho ukuhla kwi-accrual accounting-nantsi eminye yayo:

1. Ngumsebenzi omninzi

I-Accrual accounting inokuba nzima ngakumbi kuba amashishini kufuneka alandelele ukuba abanye batyala ntoni na (iimali ezifunyenweyo) kunye nemali abayityalayo (ekuhlawulwayo). Ngenxa yesi sizathu, baya kufuna iinkqubo ezithembekileyo kunye nemigaqo-nkqubo ecacileyo yokugcina iirekhodi zichanekile, ziqinisekisa ukuba ziyahambelana nengeniso kunye neendleko.

2. Uqeqesho lwabasebenzi olongezelelweyo

I-Accrual accounting ifuna abacwangcisi-zincwadi abanamava ukuba amashishini afuna ukuba iirekhodi zabo zichaneke. Ngesi sizathu, kunokufuneka bahlawule uqeqesho olongezelelweyo kunye neendleko eziphezulu zabasebenzi ukuqinisekisa ukuba abasebenzi benza yonke into ngokuchanekileyo.

3. Ixabiso

I-Accrual accounting ayiyondlela iphantsi. Ingabiza kakhulu kunocalulo lwemali kuba ifuna isoftware ephucukileyo kwaye inokukhokelela kwiindleko eziphezulu zophicotho kunye nokuthotyelwa. Nangona kunjalo, umfanekiso wayo wemali ochaneke ngakumbi wenza le nkcitho iphezulu.

Ezinye iindlela ze-accounting

Amashishini ahlala elandela enye yeendlela ezintathu zokubala (i-accrual, cash, okanye hybrid accounting):

1. Ubalo lwemali

I-Cash accounting irekhoda intengiselwano kuphela xa imali ingena okanye iphuma. Amashishini abhala ingeniso kunye neendleko kuphela xa efumana iintlawulo. Le ndlela ilula kodwa ilahlekisa, njengoko iimpawu zinokubonakala zinenzuzo kwinyanga enye kwaye zilahlekelwe yimali elandelayo.

Le ndlela iphinde idume ngamashishini amancinci kunye nabantu ngabanye (njengama-freelancers) kuba inika umbono ocacileyo, wangempela wemali ekhoyo.

2. Ukubalwa kwe-Hybrid

I-Hybrid accounting idibanisa zombini iindlela, ukuvumela amashishini ukuba alandele imicimbi yemihla ngemihla esebenzisa i-cash accounting kunye nezinto ezinkulu okanye ezibalulekileyo usebenzisa i-accrual accounting. Le ndlela yokuguquguquka inceda ukugcina iingxelo zemali zichanekile.

Le ndlela ikwalungile kumashishini amancinci afuna ukugcina utshintshiselwano lwemihla ngemihla lulula ngelixa ulandelela iimali ezinkulu njengee-invoyisi ezingahlawulwanga, amatyala, okanye uluhlu lwempahla. Nangona kunjalo, iibrendi kufuneka zilumke ngakumbi nge-accounting ye-hybrid ukunqanda ukuchasana nemithetho yerhafu kunye neyokubalwa.

I-Accrual accounting vs. cash accounting

Yeyiphi engcono? Kuxhomekeke kwindlela owenza ngayo ishishini. Makhe sithelekise.

Umzekelo: Inkampani yokutya ibhala umsitho omkhulu ngoDisemba kodwa ayizukuhlawulwa kude kube nguJanuwari. Ngaphantsi kwe-accrual accounting, loo ngeniso irekhodwa ngoDisemba, ihambelana nomsebenzi owenziweyo. Phantsi kokubalwa kwemali, ayizukuvela kude kube nguJanuwari.

Okukwintsusa

I-Accrual accounting inokukhawuleza ibe yimfuneko ukuba uzimisele ngokukhulisa ishishini. Ewe, intsonkothile ngaphezu kokubalwa kwemali, kodwa ibonelela ngezimvo zokwenyani, inceda kucwangciso lwezemali, kwaye igcina abatyali-mali, ababolekisi, kunye nabalawuli bonwabile.

Ngelixa ubalo-mali lwemali lunokusebenza kumashishini amancinci, aluyi kunqumla ukuba bayalinganisa, balawula ukuthengiswa kwetyala, okanye bacwangcisa ukukhula kwexesha elide-yiyo loo nto i-accrual accounting ingcono kakhulu yokubheja kwabo. Ucinga ngokutshintsha? Qala ngokufunda iziseko, ukutyala imali kwisoftware elungileyo, kunye nokubonisana nomgcini-mali ukuze uncede ngotshintsho.