He aha nā'āpana kālā i loko o kāu Chart of Accounts?
ʻO ka huahelu mua o ka helu ke hōʻike inā he waiwai, lialā, a me nā mea'ē aʻe. Inā i ka helu mua he "1" he waiwai ia, ināʻo ka helu mua he "3". .
Hoʻonohonohoʻia ka pakuhi o nā kālā ma ke kaʻina o kēlā me kēia hōʻike i nā kaʻina kālā, e hoʻomaka ana me ka pūʻulu palekana me ka hoʻomauʻana me ka hōʻike kālā.
ʻO ka māhele mua ma ka pakuhi o nāʻike waiwaiʻo ia ka'Apili waiwai. Pono pono kahi lunaʻoihana e hoʻopili i kona pakuhi o nā kālā a me ka papa inoa. Eia kekahi laʻana, aia i loko o kēlā me kēia huila o nā hui e like me ke kālā. Heʻokoʻa kēlā me kēiaʻoihana a i ka hoʻokahoʻana i kāu mau waiwai waiwai e ponoʻoe e noʻonoʻo e pili ana i nā mea a pau a kāuʻoihana e mālama ai a makemake e loaʻa iā ia iho i ka makahiki e hiki mai ana.
Loaʻa i kēlā me kēiaʻoihanaʻelua mau pūʻulu waihona pūʻulu no nā waiwai ma kona pakuhi. ʻO nā kumu kumuʻelua he waiwai kūikawā a me nā waiwai lōʻihi.
Eia kekahi lāpili hōʻailona o nā kālā no ka waihona waiwai:
- He waiwai
- Ka Waihona:ʻO nā hui a pau he kālā kālā. Hiki iāʻoe ke hoʻopaʻa i kēia helu wale nō ma ka Chart of Accounts. Eia kekahi, hiki iāʻoe ke hōʻoki iho i kāu Cash Account i ka Waiwai ma ka heluʻana a me ke kālā ma ka hoʻoponoponoʻana. Inā loaʻa kāu kālā no nā kumu'ē aʻe, a laila hoʻopili i kēiaʻano ma nāʻano like āu e makemake ai. Hiki ke heluʻia ma lalo o Petty Cash .
- NāʻIkeʻIke: Inā e hāʻawiʻoe i ka hōʻai'ē waihona kālā kālepa āu, eʻikeʻia ka nui o ka hōkeo hale kūʻai iʻikeʻia maʻaneʻi.
- Inoa: Inā kūʻai aku kāu hui i nā huahana, ua hōʻikeʻia ke kumukūʻai o nā papa inoa o kāu kamaliʻi maʻaneʻi. Hiki ke hōʻikeʻia kēlā kumukūʻai ma keʻano o ka helu helu LIFO a iʻole FIFO pono'ī .
- Nā Pūnaewele Kūʻokoʻa Nui A me nā Mea Hana:ʻO ka hapa nui o nāʻoihana he waihona no nā mea kanu a me nā mea hana. ʻO kēia māhele e pili ana i kou mau hale,'āina, a me nā lako hana āu e loaʻa ai i kāu huahana.
ʻO ka pūnaewele me nā lako waiwai, a me nā kālā waiwai hoʻolālā lōʻihi, e loaʻa ana i kahi moʻonui hoʻolālā hoʻokaʻawale i hōʻikeʻia i mea e hiki ai iāʻoe ke hoʻomanaʻo i ka nui o ka waiwai o kēlā waiwai i hoʻohanaʻia. ʻO nāʻano waiwai likeʻole o kāu kālā he pūnaewele no nā kaʻa, kahi helu no nāʻoihana o kaʻoihana a me nā hoʻoponopono, a me kahi helu no nā hoʻolimalima a kāu hui.
Ma muli o keʻano o kaʻoihana āu e kūʻai nei, hiki iāʻoe ke loaʻa aʻoi aku nā meaʻoi aku a me nā wā lōʻihi. ʻO kēia ka pūnaewele waiwai nui e loaʻa ana i nāʻoihanaʻoihana ma kā lākou palapala kāleka.