Ukuba uyazibuza ukuba yintoni na imali eseleyo neebhalansi, ngoko ufikile kwindawo efanelekileyo, ekubeni kweli nqaku elinomdla, uya kukwazi ukufumana yonke into oyifunayo malunga nesi sihloko esibalulekileyo.
Iimali ezilungelelanisiweyo kunye neebhalansi
Kwakhona kuthiwa igama lebhalansi yesilingo, luxwebhu olusetyenziswe kwi-accounting, apho ii-akhawunti ezibalulekileyo zidweliswe, ezilungiselelwe ekupheleni kwexesha elithile elimiselweyo. Equlethe ukunyakaza kwe-akhawunti, ibhalansi kwinani elibomvu okanye eliluhlaza lemisebenzi yezoqoqosho, echaphazela okanye yenza abantu kwisazisi somsebenzi.
Injongo yebhalansi yolingo; Kukujonga iindleko kunye neentshukumo ezikhoyo kwi-akhawunti yebhanki enxulumene nenkampani okanye umntu, kunye nokukwazi ukuxhasa kunye nokwandisa iindleko ezinokwenziwa ngexesha elinikiweyo. Enye injongo isenokuba kukukwazi ukuphepha ukuhamba kwemali emdaka.
Amaxwebhu okusebenzela kunye ne-balance sheets ye-sums kunye neebhalansi.
Kufuneka siqwalasele ukuba imali eseleyo neebhalansi, yindlela yokukhangela, kwiphepha lomsebenzi, elisisixhobo esiluncedo kakhulu, sinokubizwa ngokuba, isimo somsebenzi. Yifayile esebenza njengedrafti, apho zonke ii-akhawunti ezenziwe yinkampani zigcinwa.
Yifayile esetyenziswa njengedrafti, enika umxhasi itafile ebonisa iingxelo zemali. Isebenza njengesikhokelo, ukwenzela ukuba iindleko zeshishini zenziwe ngokukhawuleza, ekubeni kunye nayo, unokuba nembali yentlawulo nganye, ibhonasi, njl.
Injani ifomathi yebhalansi yezibalo kunye neebhalansi?
El imali eseleyo neebhalansi, kufuneka yenziwe kwiphepha lomsebenzi, oku kusekelwe kwiphepha elahlulwe kwiikholomu ezili-12. Kufuneka kuqatshelwe ukuba, ngokuxhomekeke kwiimfuno zenkampani, amaphepha okusebenzela angenziwa aphantsi okanye aphezulu kwinani leekholomu. Konke kuxhomekeke ikakhulu kwimeko ekufuneka yenziwe kuyo.
Kwiimeko eziqhelekileyo, zihlala ziphathwa phakathi kwe-12 kunye ne-14, ngoko ke, siya kuqhubeka nokuchaza ukuba zeziphi iinjongo ekufuneka zibekwe kwiikholamu ezifanelekileyo, phakathi kwazo oku kulandelayo:
- Isihloko (1): Senziwe ngegama lenkampani okanye umxhasi, igama loxwebhu kunye nomhla okwenziwa ngawo uhlalutyo.
- Inombolo yee-odolo zee-akhawunti (2).
- Igama lee-akhawunti kunye nekhowudi yazo (3).
Uzalisa njani ifom?
Emva kokuba sizigqibile ezi bhokisi, siqhubeka nezinye, kulapho kuvela khona utshintsho lweebhokisi ezikhankanywe ngasentla, ezona zixhaphakileyo zezi zilandelayo:
- Ibhalansi yovavanyo (4): Ifumaneka kwikholamu yenombolo yokuqala neyesibini, apho ukuqinisekiswa kweentshukumo kunye neebhalansi, nokuba ngamatyala okanye ingeniso kumacala omabini, kubhalwa phantsi.
- Iisetingi (5): Ifunyenwe kwikholamu yesihlanu neyesithandathu, idla ngokusetyenziselwa ukongeza iikhredithi kunye neentlawulo.
- Ibhalansi ehlengahlengisiweyo (6): Uluhlu lwesixhenxe nolwesibhozo lusetyenziselwa ukubonisa imivuzo okanye iintlawulo ezinohlengahlengiso.
- Iinzuzo kunye neelahleko (7): Kuluhlu lwesithoba (iintlawulo) kunye neshumi (iikhredithi), iirekhodi zenzuzo okanye ilahleko zirekhodwa.
- Ibhalansi phambi kwe-balance sheet (8): Iikholamu zeshumi elinanye (amatyala) kunye neshumi elinesibini (abatyalwayo), zisetyenziselwa ukubeka imali eseleyo, emva kokurekhoda ilahleko nganye kunye/okanye inzuzo.
Umzekelo wendlela elinokuthi lijongeke ngayo iphepha lomsebenzi
Injongo yebhalansi yezibalo kunye neebhalansi
Ngokuqinisekileyo, ukuba ungumgcini-mali, kufuneka uqaphele ubukho beli theyibhile, ngenxa yokuba kungekuphela nje umgangatho we-accounting, kodwa kwakhona sisixhobo esiluncedo kakhulu xa uzama ukugcina umbutho olungileyo, ukuze ukwazi ukucwangcisa okanye ukunqanda ukwenza mfiliba umkhombandlela, kunye nokuvumela ukusetyenziswa ngokupheleleyo kwezibonelelo kunye namathuba oqoqosho.
Amaphepha okusebenzela, kunye nebhalansi yesilingo, sisixhobo esiyimfuneko ngendlela esinokugcina ngayo umkhondo wemeko yenkampani, kwaye sinokuthatha ithuba lokukwazi ukwenza izicwangciso zexesha elizayo, ukongeza uthintelo, kwimeko apho kunokubakho ukuphazamiseka kwixesha elizayo.
Ukubaluleka
El imali eseleyo neebhalansi, ivumela ukuba senze izilungiso eziyimfuneko ngexesha elifanelekileyo kakhulu, kungomnye wemisebenzi yokulindela kunye nokudala kwi-counter, kunye nokwenza uhlengahlengiso oluhambelanayo, ukwenza ngokwemeko nganye, okuyisakhono esimele sifezekiswe. Yiba ngumba ophambili, ukuba uluvo lwakho kukubeka iliso kwishishini lakho kangangoko.
Enye yezona zinto zibalulekileyo ngayo kukuhlala unxibelelana ngokuthe ngqo nomntu osebenza naye. Hlala unolwazi ngemeko, yabelana ngezimvo kunye neenyani malunga nesikhokelo sokuthatha ithuba okanye ukusilela kwezoqoqosho, okuluncedo kuwo omabini amaqela.
Khumbula ukuba irekhodi elihle kunye nolawulo oluhle kakhulu luya kukuvumela ukuba ube nolawulo olungcono lwenkampani okanye ishishini lakho, ekubeni uya kukwazi ukwenza njani kwimeko nganye, apho imeko yezoqoqosho iyahluka.
Ukuba ufuna ukwazi ngakumbi malunga nehlabathi lezemali, ndikumema ukuba ufunde eli nqaku linomdla: Imiba yezoqoqosho.
Enkosi kakhulu ngokufunda inqaku kude kube sekupheleni, siyathemba ukuba likuncede ufunde into entsha. Kwaye ukuba ufuna ukwandisa kwesi sihloko esimangalisayo, unokubukela ividiyo esikushiya ngezantsi.