I-iyabala ubhaliso eyenziweyo echaphazela inkqubo yokungena nokuphuma kwemali le inkampani yenza yokugqibela ukuba abe ngobukho ungqinelwano yakhe bank i-akhawuntiUkuze ilawule le ukulingana, kuyimfuneko ukwenza bank uxolelwaniso kunye bank ingxelo ekhutshwe ngumkhuseli bank ukuba inkampani. Ngexesha kokubhala ka imali eyenziweyo (receipts okanye disbursements), omnye traditionally isebenzisa zilandelayo ii-akhawunti: Xa ifemi sele inani ezahluka-bank ii-akhawunti (ngamanye amaxesha nkqu amaziko kunye ezahlukeneyo bank), kuyimfuneko ukwenza inkqubo ephantsi-akhawunti kwi-akhawunti nganye bank i-akhawunti. Ukuze ufumane i-iyabala, zinika a uninzi abathembekileyo umfanekiso kunokwenzeka, iinkokeli, kuyimfuneko ukuba ukulingana ye i-akhawunti yebhanki iyabala (i-akhawunti) sibonisa ubuncinane inani ngomhla ukulahlwa i company.
Oku kuthetha: kwimeko a preference kuba kokubhala zonke imali eyenziweyo xa baya kubonakala kwi-bank ingxelo, umngcipheko kukuba inkokeli ilibala ukuba cheque wenziwe ekhutshwe kwaye wenza ezongezelelweyo imigaqo yi-yokufunda kwi yakhe ingxelo ukuba ukulingana waba esidibanisayo.
Kule imeko, xa cheque wenziwe cashed yi-supplier, umbutho unakho ukufumana ngokwayo elifutshane.
Ukuthobela imigaqo kukhankanywe ngasentla zingasetyenziswa ukuze uphephe olu hlobo imeko. Amashishini ukuze afumane ezininzi iqinisekisa enokuba iingxaki ukulandela zabo iyabala unyango phakathi umhla baya kufumana nabo kwaye umhla ngabo kanye yesebe eqokelelweyo (livela kwi-bank statement). Ukusetyenziswa kwe-suspense-akhawunti ivumela engcono landela phezulu. Siza kusebenzisa kule meko-akhawunti - cheques kuba kwenkunkuma. Oku sebenzisa ivumela ukuba distinguish phakathi kwiimeko apho umthengi alifumanisanga ihlawulwe okanye cheque ange sifunyenwe kodwa misplaced. Abalishumi elinesihlanu januwari, inkampani X uthumela ezithengiweyo ezirhafelwayo kuba ukuthengisa impahla ukuba umthengi Kukho ye. Kwi nineteenth kafebruwari, inkampani X ufumana cheque kuba. kulo lonke ityala lesi le ezithengiweyo ezirhafelwayo Kubalulekile deposited kwi-bank i-elinesixhenxe-februwari kwaye ubonakala kwi-bank ingxelo ebhalwe njengoko kwishumi anesibhozo februwari. I-bank uxolelwaniso ngu ukuxolelanisa i-akhawunti bank iyabala kunye imisebenzi kubonisiwe yi-bank ingxelo. I-ugqibo le bank uxolelwaniso kusenokuba bamthwala ngaphandle ukwimo itheyibhile okanye ii-akhawunti kwi-T. Xa bonke iimephu zithe yafumanisa ukuba, umntu kufuneka fumana yi-balo efanayo ukulingana phakathi i-akhawunti - bank iyabala kwaye echaza le bank ingxelo, kodwa angeliso opposite icala. Ingxelo i- debtor (yokungena nokuphuma kwemali) equates kwi-credit ungqinelwano kwi-bank ingxelo.
Xa yafumanisa ukuba iimephu, kwaye i-echaza le bank uxolelwaniso ngu zafunyanwa, inkampani kufuneka mbali iyabala eyenziweyo kwi-bank statement (kwaye warranted), kwaye absent kwi-ijenali.
Kuyimfuneko ukuba lokuqala ukuqinisekisa ukuba uqale kakuhle kunye efanayo bank ungqinelwano (imigca ethe kwaye ziyasebenza). Kukho ukulingana identical ukuba isixa-mali ezintandathu iisenti ezingama - (ukusuka kwi-wo- kweyomqungu ukuya kwi-akhawunti kwaye u-januwari kuba statement). I-inqaku iqala, ngokulandelelanayo, ukususela ezi imihla kwaye ungqinelwano. Kubalulekile kananjalo kuyimfuneko ukuba uyavuma kwi yima umhla ukudibana. Ngenxa simplicity, siza khumbula ngalo isiphelo inyanga januwari. Inyathelo elilandelayo kukuqinisekisa incopho ngaphandle eyenziweyo kwi-bank nengxelo kwi-akhawunti. Baya kuvela apha kwi-mthubi Kwi-bomvu, kuvela i-imigca langoku kwi-mbali kwaye absent ukususela iyabala, oluhlaza, imisebenzi basemazweni iyabala kwaye hayi kwi-bank ingxelo. Ngowe- inyathelo kukuba, qinisekisa ukuba omnye ifumanise oko kulungile i-ungqinelwano esingangezelelwanga. Sino esikhethiweyo kulo nyaka ukuze abambe ntetho kuba kwesigqibo kwi-T. kuyimfuneko kuqala ukuze abonise kuyo nganye ii-akhawunti kwaye ungqinelwano wazuza kwi amashumi yokuqala ka-januwari, kuba iyabala, itsalwa ungqinelwano (SD), amashumi amathathu kwaye kuba bank ingxelo, i-credit ungqinelwano (SC), amahlanu. Omnye proceeds ngokufanayo ne-khupha ye-akhawunti, ukulandela oluhlaza imigca ingaba ikhona kwi-bank ingxelo. Yomibini imisebenzi (cheque ziyabhatalwa ukuba chartered accountant ka-elinesihlanu ngojanuwari cheque ukuba kuphela Assurtout ka amathathu-yokuqala ka-januwari) correspond ezimbini cheques esikhutshwe inkampani kodwa ingabi kanti cashed yi-abanikezeli. Ezi zimbini iqinisekisa iya kuvela kwixesha elizayo ukuze itsalwa le bank ingxelo. Oko lubonisa ngokufanelekileyo ezi izixa-mali kwi-itsalwa ye-akhawunti kwi-T ehambelanayo. I-esingangezelelwanga wazuza ingaba identical kodwa opposite evakalayo, bank uxolelwaniso ke balanced. Kukho ungqinelwano, (debtor in iyabala kwaye credit kwi statement). Lokugqibela inyathelo ukuba irekhodi iyabala eyenziweyo kwi-bank ingxelo, absent kwi-akhawunti (kukhankanyiwe kwi-red).
