Impela uzwile izikhathi ezingaphezu kwesisodwa mayelana noHlelo Olujwayelekile Lwezibalo. Lesi yisihloko esibaluleke kakhulu lapho ufunda umsebenzi ohlobene nokubalwa kwezimali noma ibhizinisi. Kodwa ingabe uyazi ngempela ukuthi kuyini nokuthi kuhlanganisani?
Ungakhathazeki, sizokusiza ukuqonde kahle futhi wazi ukuthi ubhekene nani ngaleli gama. Siqale?
Luyini Uhlelo Lwezibalo Ezijwayelekile
I-General Accounting Plan, Futhi ibizwa ngokuthi i-General Accounting Plan, noma i-PGC, Empeleni ingeminye yemibhalo ebaluleke kakhulu yezinkampani zaseSpain. Kuhlanganisa yonke imithetho yamanje yokubalwa kwezimali esebenza ezinkampanini.
Ngamanye amazwi, yi- umthetho wokubalwa kwezimali kwezinkampani.
Inhloso yalo mbhalo ilula: ukusebenza njengomhlahlandlela ukuze izinkampani zibe nolwazi lwezezimali ngendlela efanayo (okufanayo kubo bonke) futhi kube sobala. Ngale ndlela, okwakufunwa ukuthi, shazi, kungaqondwa futhi kuqhathaniswe nezinye izinkampani.
Futhi yini leyo General Accounting Plan? Lesi yiSimemezelo Sasebukhosini 1514/2007, sangoNovemba 16, esigunyaza UHlelo Olujwayelekile Lokugcinwa Kwezimali. Lesi Simemezelo Sasebukhosini singokwemvelo. Futhi kukhona neRoyal Decree 1515/2007, okuwuhlelo oluqondile lwama-SME.
Ingabe lolu wuHlelo Olujwayelekile Lokubalwa Kwezimali e-Spain?
Iqiniso liwukuthi cha. Uma bekufanele sikhumbule, I-General Accounting Plan yokuqala eyasungulwa eSpain ihlehlela emuva ku-1973, usuku okwavunywa ngalo iSimemezelo 530/1973. Lokhu kwabonakala ngokuba nesimiso sokufaka isicelo ngokuzithandela. Uhulumeni kuphela ongakwenza kube yimpoqo.
Emuva kwalokho, ngo-1990, kwagunyazwa Uhlelo Olusha Lokuphendula Ngezimali lapho kulawulwa khona ukubalwa kwezimali kwezinkampani. Futhi okwenzeka kuyena yilena esike sayisho ngaphambili, iRoyal Decree 1514/2007. Omunye umehluko phakathi kohlelo luka-1990 kanye nohlelo luka-1973 kwakuyisimo salo esiyimpoqo. Futhi lokhu bekuvele kuyimpoqo kuzo zonke izinkampani njengoba bekufanele zihambisane nemithetho ye-European Union.
Ihlelwe kanjani i-General Accounting Plan
Uma ubheka i-Royal Decree ehlanganisa ne-General Accounting Plan, uzokubona lokho Ihlukaniswe yaba izingxenye ezinhlanu:
Uhlaka lomqondo
Uhlaka lomcabango empeleni lungolunye olushaywe indiva kakhulu abantu. Futhi nokho, ibaluleke kakhulu ngoba yilapho uzothola khona izisekelo zokubala. Yiluphi ulwazi ongaluthola kuyo? Ngokwesibonelo:
- Yiziphi izidingo zama-akhawunti onyaka.
- Yiziphi izici ama-akhawunti onyaka anazo?
- Imali engenayo, izindleko nokunye kufanele kurekhodwe.
Amazinga okubhalisa nokulinganisa
Lesi sigaba naso singesinye sezibaluleke kakhulu. Kuyo uzothola 23 imithetho yokubhalisa nokulinganisa lokho kuzokuvumela ukuthi wenze inqubo yokubalwa kwezimali. Okusho ukuthi, yizona ezikunikeza okhiye bokwazi ukuthi ukusebenza kwezomnotho nezezimali kwenkampani kwenziwa kanjani.
Futhi yimiphi leyo mithetho? Uzoba:
- Ukuthuthukiswa kwezimiso zokubalwa kwezimali.
- Kufanele uphathe kanjani impahla, imishini kanye nemishini.
- Ithini imithetho yendawo, imishini kanye nemishini.
- Irekhodwa kanjani ukutshalwa kwezimali kwezakhiwo.
- Ziyini izimpahla ezingaphatheki?
- Yiziphi izindinganiso ezinazo izimpahla ezingaphatheki?
- Yiziphi izimpahla okungezona ezamanje namaqembu okulahlwa okubanjelwe ukudayiswa.
- Indlela ukuqashisa neminye imisebenzi efanayo iphathwa ngayo.
- Ayini amathuluzi ezezimali.
- Indlela amasheya asebenza ngayo.
- Ungabhekana kanjani nemali yakwamanye amazwe.
- Konke odinga ukukwazi mayelana ne-VAT, i-IGIC nezinye izintela ezingaqondile.
- Kuyini nokuthi kuqoshwa kanjani.
- Ungasebenza kanjani ngemali engenayo evela ekuthengisweni nasekuhlinzekweni kwezinsizakalo.
- Yiziphi izinhlinzeko nezimo eziphuthumayo ezikhona kanye nendlela yokusebenzisana nazo.
- Ukuthi izikweletu zesinxephezelo sezisebenzi zesikhathi eside zirekhodwa.
- Okufanele ukwenze ngemisebenzi enezinkokhelo ezisuselwe kumathuluzi okulingana.
- Ubhalisa kanjani izibonelelo, iminikelo kanye namafa atholiwe.
- Indlela yokusebenzisana nama-joint ventures.
- Ukusebenza phakathi kwezinkampani zamaqembu.
- Ukwenziwa kanjani izinguquko kumibandela yokubala kanye nezilinganiso, amaphutha wokubala kanye nezilinganiso.
- Okufanele ukwenze ngemva kokuvalwa konyaka wezimali.
Ama-akhawunti onyaka
Kulesi sigaba unazo zonke izisekelo zokukwazi ukwenza ama-akhawunti onyaka futhi ngaleyo ndlela wethule umbiko noma idokhumenti kuRejista Yezentengiso. Eqinisweni, lokhu kuyimpoqo ukuthi izinkampani zenze kanye ngonyaka futhi Akhiwe yilokho okubizwa ngokuthi "izifundazwe". Lezi yilezi:
- Ibhalansi evamile noma yesimo.
- I-akhawunti yemali engenayo noma inzuzo kanye nokulahlekelwa.
- Izinguquko Ezimpahleni Zizonke.
- Ukugeleza kwemali. Yilokhu kuphela okuphoqelekile ezinkampanini ezinkulu kuphela. Kokunye kuwukuzithandela.
- Umbiko wonyaka womsebenzi.
Kunjalo, ukuze zonke izinkampani zilandele isifanekiso esifanayo, kuyadingeka ukuthi sibhalwe ngokulandela imithetho esungulwe KuKhodi Yezentengiselwano, Umthetho Wezinkampani Ezilinganiselwe Zomphakathi, Umthetho Wezinkampani Ezibophezeleke Ezikhawulelwe kanye Nohlelo Olujwayelekile Lokubalwa Kwezimali.
ithebula le-akhawunti
Ngokungafani nakho konke okungenhla, ithebula le-accounting empeleni lingelokuzithandela. Kodwa ekusebenzeni cishe wonke umuntu uyayisebenzisa.
Kuyinto a isethi yama-akhawunti wokubalwa kwezimali aqoqwe kwaba yilokho okubizwa ngamaqembu nama-subgroups futhi ezirekhodwa ngokulandela ukuhleleka nokusabalalisa okuthile. Ngale ndlela, isakhiwo sizoba:
- Iqoqo. Okwakhiwa ngama-akhawunti ayisishiyagalolunye ahlukene: uxhaso lwezimali oluyisisekelo, izimpahla ezingashintshi noma okungezona ezamanje, uhlu lwezimpahla, abakweletwayo kanye nabakweletayo ukuze benze imisebenzi yezentengiselwano, ama-akhawunti ezezimali, ama-akhawunti okuthenga nezindleko, ama-akhawunti okuthengisa nemali engenayo, izindleko ezibalelwa enanini lilonke, imali engenayo ebalelwa ukulingana net.
- Iqembu elincane. Okuzobe kuhlobene namaqembu adlule. Inezinombolo ezimbili.
- I-akhawunti. Enezinombolo ezintathu futhi izohamba ngemva kweqembu elincane.
- I-akhawunti engaphansi. Ngamadijithi amane futhi izocacisa nakakhulu i-akhawunti.
Izincazelo kanye nobudlelwano accounting
Ukuze uqedele, uzoba nesigaba sezincazelo kanye nobudlelwano bokubalwa kwezimali, okuwukuthi a Uhlobo lomhlahlandlela ukuze wazi ukuthi yini engena emalini edonswayo, yini esikweletu, yini ehlukaniswa njengempahla, isikweletu, inani lemali engenayo, njll.
Manje njengoba usuwazi okwengeziwe ngoHlelo Olujwayelekile Lwezibalo, ungalokotha ubheke izindatshana futhi ufunde ukuthi ungaluqhuba kanjani emnothweni wakho?