Ukulungiselela iSitatimende seMali yokuPhuma
Umnini-shishini kufuneka abe nolwazi kwi- statement yesibini. Ulwazi oluphambili olufunekayo kwingxelo ye ngeniso yinzuzo engenayo (okanye ilahleko) kunye nokuhla kwexabiso njengoko bobabini baqwalaselwa ukuhamba kwemali kwi-firm .
Uhlalutyo lwee-Balance Balance Sheets
Ukuze uhlalutye iibhanti zakho zokuqhathanisa kwaye uhlakulele iNkcazo yeCash Flow , uqale uqwalasele nayiphi na ukunyuka okanye ukunciphisa kwi-akhawunti yakho yangoku kunye neengxelo zamatyala ezikhoyo phakathi kweminyaka emibili yolwazi lwe-balance sheet.
Nanku umgaqo omele uwakhumbule xa uhlakulela iNkcazo yeCash flows:
Ukunyuka kwama-akhawunti ekhoyo, ukunciphisa imali.
Ukuncipha kwee-akhawunti ze-asethi zangoku, ukwandisa imali.
Ukwandiswa kwamanqaku eemfanelo zamanje, ukwandisa imali.
Ukuncipha kweengxelo zamatyala ezikhoyo, ukunciphisa imali.
Imali ephumayo kwimisebenzi yokusebenza
Ukujonga iibhayiseti, ii-akhawunti ezifunyenweyo zenyuka ukusuka kwi-$ 170,000 ukuya kwii-200,000 zamawaka ukwenzela ukwanda kwama-30,000.
Ekubeni ukwanda kwenzeke kwicala le- asethi yesalathisi, kuboniswa njengomfanekiso ongezantsi. Ngoba? Ukuba iqumrhu longezelele imali engama-30,000 engaphezulu kweebrari kubathengi bayo, ngoko ibe ne-$ 30,000 ngaphantsi ukusetyenziswa. Ngokufanayo, i-inventory yenyuka ngama-20,000. Iindleko ezihlawulwa kuqala zancipha nge-R10 000. Ukuncipha kwi-akhawunti ye-asethi, umthombo weemali kwi-firm, kuyinombolo efanelekileyo.
I-Cash ayifakiwe kuhlalutyo lwethu lokuqala. Kungekudala kuya kucace ukuba kutheni.
Ngoku, jonga kwicandelo lamatyala ebhalansi . Iingxelo ezihlawulwayo zinyuka ngama-35,000. Iimali-mboleko zebhanki zexesha elifutshane azitshintshi. Iindleko ezithengiweyo ezifana neerhafu kunye nomvuzo wehla ngo-5,000. Ekubeni lo kuhla kwe-akhawunti ye-account, kuyindlela yokusebenzisa imali kwi-firm and number negative.
Oku kulandelayo i-Net Cash Flows kwiMisebenzi yokuSebenza, isishwankathelo sigaba sokuqala seNkcazo yeNgqikembeko yeeNgxowa-mali. Xa ufaka uhlengahlengiso kwimali engenayo kunye nokuhla kwexabiso, ufumana i $ 150,500. Iqumrhu livelisa ukuhamba kwemali enemali evela kwimisebenzi yayo.
Iingxowa-mali eziKhutshwa kwimisebenzi yokuTyala
Icandelo elilandelayo lenkcazo yokuhamba kwemali yi-Cash Flows ukusuka kwimisebenzi yokuTyala. Ngokuqhelekileyo, eli candelo liquka naluphi na utyalo-mali lwangexesha elide iqumrhu lenza kunye naliphi na utyalo-mali kwizinto ezizinzileyo, ezifana nezityalo kunye nezixhobo. I-firm iqale imali engama-30 000 engaphezulu kwi-investments yangexesha elide ngo-2009. Oku kubonisa njengenombolo engafanelekanga njengokuba kusetyenziswa i-asethi. Iqumrhu liye lachitha i-$ 100,000 kwizityalo ezininzi kunye nezixhobo.
Oku kulandelayo yi-Net Cash Flows ukusuka kwimisebenzi yokuTyala, isishwankathelo secandelo lesibini leNkcazo yeNgqikembezo-mali.
Kuyi-130,000 eyiyo eyi-$ 130,000 ukususela ekubeni le nto yayiphumelele ngo-2009.
Ukuhlawula kwemali evela kwimisebenzi yokuxhaswa ngemali
Icandelo lokugqibela lesitatimende sokuhamba kwemali yi-Cash Flows ukusuka kwimisebenzi yokuxhaswa ngemali. Kule meko, uye waxhaswa ngemali yakho yenkxaso-mboleko yebhanki yexesha elide eliye landa ngama-50,000. Izahlulelo kubatyalomali kwimali eyi-65,000 yeeRhafu zihlawulwe kwakhona, okuyi-cash flowflow nenombolo engafanelekanga. Imali ephumayo yeNkcazo evela kwimisebenzi yokuxhaswa ngemali yi-$ 15,000 engalunganga.
Ukuhamba kweeNkcazo zeNkxaso zeNkxaso
Ngoku, sidibanisa amacandelo amathathu enkcazo yokuhamba kwemali ukubona apho iqumrhu livela kwimbono yokuhamba kwemali. Xa uhlawula ukuhamba kwemali emanqeni ngalinye ufumana i-$ 5,500 eyiyo. Oku kukunyuka kwenetha lokuhamba kwemali ngaphezu konyaka kwenkampani yeshishini. Ukujonga emva kwe-akhawunti yekheshi kwi-sheets balance balance sheet, uhlalutyo luchanekile.
Iimali zenyuka ngama-5 500 zamawaka unyaka unyaka.
Ngoku uye kwiNkcazo yeNgqikembeko yeMali kwaye uqedele ukuphuhlisa isitatimende sakho sokuhamba kwemali!
I-XYZ Ikhampani yokulinganisa i-Balance Sheets
| I-XYZ Ikhampani yokulinganisa i-Balance Sheets | ||
| Iimpahla | Ukuphela konyaka we-2016 | Ukuphela konyaka-2017 |
| Cash | $ 30,000 | $ 35,500 |
| Thengisa Sec | 10,000 | 10,000 |
| Accts Rec | 170,000 | 200,000 |
| Inventory | 160,000 | 180,000 |
| Ipro Expided Exp | 30,000 | 20,000 |
| Utyalo mali | 20,000 | 50,000 |
| Utyalo kunye nezixhobo | 1,000,000 | 1,100,000 |
| Ukunciphisa amaxabiso angaphantsi | 550,000 | 600,000 |
| I-Plant Plant & Equipment | 450,000 | 500,000 |
| Iimpahla ezipheleleyo | 870,000 | 995,500 |
| Iimfanelo kunye neNkunzi yoMnini | ||
| Iingxelo zokuhlawula | 45,000 | 80,000 |
| Imali mboleko yeBhanki | 100,000 | 100,000 |
| Exp Exped Exp | 35,000 | 30,000 |
| Imali-mboleko yeBhanki | 40,000 | 90,000 |
| Abanini-mali | 650,000 | 695,500 |
| Amatyala apheleleyo kunye neNkunzi | 870,000 | 995,500 |