Ukulungiswa kweNkcazo yeNgqikembeko yemali esebenzisa indlela engafanelekanga
Idatha oyifunayo ukulungiselela iSitatimende seMali yokuPhuma
Ukuze ulungiselele inkcazo yokuhamba kwemali , kufuneka ukhangele emva kwimiqulu ebhalisiweyo ye-XYZ nkampani. Ukususela kwiminyaka emibini yedatha ye- balance sheet kunye nedatha yesitatimende senzuzo, uyakha isitatimende sakho sokuhamba kwemali.
Umzekelo weNkcazo yeNgqikembeko yeMali
Kulo mzekelo olandelayo, siya kuthatha ukuba inzuzo engenayo i-$ 110,500, ukuhlaziywa yi-$ 50,000, kwaye iqumrhu lihlawula izabelo kwisixa sama-$ 65,000.
I-XYZ Inkcazo yeNkcazo yeCash Flow Flow Example
| I-XYZ Inkcazo yeNkcazo yeCash Flow | |
| 1.Net Income | $ 110,500 |
| 2. Ukuxabisa | 50,000 |
| 3.Nika kwi-Accts Rec | (30,000) |
| 4.Inc in Inventory | (20,000) |
| 5.Dec kwi-Exp Payment Exp | 10,000 |
| 6.Inc in Accts ehlawulwayo | 35,000 |
| 7.Dec kwi-Accruals | (5,000) |
| 8.Net Cash Flows ukusuka kwimisebenzi yokusebenza | $ 150,500 |
| 9.Inc in Investments | (30,000 |
| 10.Inc in Plant & Equipment | (100,000) |
| 11.Net Cash Flows kwimisebenzi yokutyalomali | (130,000) |
| 12.Kubandakanya kwi-LT yeNgxowa-mboleko | 50,000 |
| 13.Kuqinisekisa ukuhlawulwa | (65,000) |
| 14.Net Cash Flows ukusuka kwimisebenzi yokuxhasa ngemali | (15,000) |
| 15.Unyuka ukwanda kwemali | $ 5,500 |
Icandelo lokuqala: Iingxowa-mali ziphuma kwiimisebenzi
Ingxelo yeMali yokuHlaba kweeMali inamacandelo amathathu. Icandelo lokuqala liCash flow from Works Activities. Umgca 1 wale candelo liNgeniso yeNtlawulo.
Kwimali engenayo, yongeza Umgca wesi-2, ohlaziyo. Emva kokuthatha inzuzo yomnatha kunye nokunciphisa ingqalelo kwicandelo lemisebenzi yokusebenza, uqwalasela nayiphi na ukunyuka okanye ukuncipha kwi-akhawunti yakho yangoku kunye ne-akhawunti yangoku yemfanelo phakathi kweminyaka emibili yolwazi lwe-balance sheet olunikezelwa ngamanani ebhalansi .
Ukujonga kwiimakhishithi , i-akhawunti efunyenweyo, umgca we-3, uye wenyusa 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, umgca we-4, yenyuka ngama-20,000. Iindleko ezihlawulwa kuqala, umgca we-5, wehle ngo-R10 000. Ukunciphisa i- akhawunti ye-asethi , umthombo weemali kwi-firm, inombolo enobulungisa. Iimali zinyuka ngama-35,000 zamawaka kodwa ayifakiwe kuhlalutyo lwethu lokuqala. Kungekudala kuya kucace ukuba kutheni.
Ngoku, jonga kwicandelo lamatyala ebhalansi. Umgca 6, ii-akhawunti ezihlawulwayo, zinyuka ngama-35,000. Iimali-mboleko zebhanki zexesha elifutshane azitshintshi. Iindleko ezithengiweyo, umgca we-7, njengeentlawulo kunye nomvuzo, wehlile ngama-5,000. Ekubeni lo kuhla kwe-akhawunti ye-account, kuyindlela yokusebenzisa imali kwi-firm and number negative.
Umgca we-8 yi-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.
Ukuhamba kwemali kwiMisebenzi yokuTyala
Icandelo elilandelayo leNkcazo yeNgqikembeko yeeNgxowa-mali i-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. Umgca we-9 ubonisa ukuba ifomali ibeke imali engama-30,000 engama-30,000 kwiingxowa-mali zangexesha elide ngo-2009. Oku kubonisa njengenombolo engalunganga njengoko bekusetyenziswa kwezinto. Iqumrhu liye lachitha i-$ 100,000 kwizityalo ezininzi kunye nezixhobo njengoko kuchazwe kumgca 10.
Umgca we-11 yi-Net Cash Flows ukusuka kwimisebenzi yokuTyala, isishwankathelo secandelo lesibini leNkcazo yeNgqikembe yemali. Kuyi-130,000 eyiyo eyi-$ 130,000 ukususela ekubeni le nto yayiphumelele ngo-2009.
Ukuhamba kwemali evela kwimisebenzi yeeMali
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 e-dollar njengoko kuboniswe kwi-Line 12.
Izahlulelo kubatyalomali kwimali eyi-65,000 yeeRhafu ziye zahlawulwa, okuyi-cash flowflow kunye nenani elibi njengoko kuchaziwe kumgca.
Ukuhamba kweNkcazo yeNkcazo: ephantsi
Ngoku, sidibanisa amacandelo amathathu enkcazo yokuhamba kwemali ukubona apho iqumrhu livela kwimbono yokuhamba kwemali. Xa ubeka intlawulo yokuhamba kwemali kwiqendu ngalinye (umgca we-15), 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.