Inkcazo yeMali ebalulekileyo kunazo zonke zezoshishino
Into yokuqala okufuneka uvuke ukukhawulezisa kwiingxelo zemali wena okanye ootitshala bakho bezezimali uza kuvelisa ishishini lakho.
Ezi nkcazo zemali ziyakunceda uqonde isikhundla sakho sezimali senkxaso kwixesha kunye nangethuba lexesha kunye nokuma kwakho kwemali nganoma naluphi na ixesha ngexesha. Amashishini amancinci amaninzi ahluleka ngenxa yokuba umninimzi ulahlekelwa yimpembelelo yenkampani yezimali. Ukuba uqonda izitatimende zemali, oko akuyi kwenzeka kuwe.
Ngezantsi kukho isikhokelo sokulungiselela isilimali.
Iimpahla
- Umgca we-1 yi-akhawunti yemali ye-firm. Amafemu amashishini amancinci kufuneka agcine imali ekhoyo kwiintengiso ngosuku nosuku. Iifom zoshishino nazo zifuna ukugcina imali ngokukhawuleza kwaye zisebenzise naluphi na uhlobo oluthile olunokuthi lufumane kwindawo yokuthengisa.
- Umgca we-2, i-akhawunti efunyenweyo, imele ukuba ngaba abathengi bakho bemali-mboleko bakwenzele ntoni ukuba iqumrhu lakho lifaka i-credit. Ekubeni i- balance sheet ifana nomfanekiso wesimo sezimali kwixesha elilodwa, isibalo seeakhawunti ezifunyenweyo kunye nazo zonke ezinye i-akhawunti zichanekile ngosuku apho le nkcazo yemali yaveliswa khona.
- Ixabiso le-inventory yenkampani lichazwe kwiNgcaciso 3. Inventory imane nje imveliso ifom ethengiswayo. Ingabalwa ngokusetyenziswa kweendlela ezahlukeneyo. Iindlela ezimbini eziqhelekileyo ezisetyenziswayo zibizwa ngokuba yi-LIFO ( Ekugqibeleni Kwi-First Out) kunye ne-FIFO (Okokuqala Kwangaphambili, Okokuqala), iindlela eziphendulayo ezibandakanya inani lemali inkampani enokuzifaka.
- I-asethi yokugqibela kwi-bhasari yesampula iyimpahla eqingqiweyo. Le asethi ichazwe kumgca 4. Impahla ehleliweyo ibandakanya nayiphi na isithuthi kunye neenqwelo zakho kunye nawuphi na umhlaba kunye nezakhiwo oziphetheyo. Ezi zixhobo ngokuqhelekileyo zibhekisela kwiimpahla ezinkulu kunye ezixabisekileyo eziphantsi kwenkampani yakho yezoshishino kunye nazo ezinokuhlaziywa ngokuhamba kwesikhathi.
- Ixabiso le-akhawunti ye-asethi lilonke kwaye lichazwe kwiNgcaciso 5. Ixabiso lexabiso lilonke lezinto ezizimeleyo zakho.
Amatyala kunye nezoBulungisa
Amatyala ayikho ityala lakho elibolekileyo kubabolekisi babo.
- Umgca we-6 uluhlu lweeakhawunti ezihlawulwayo, eziyi-akhawunti yeekhredithi zexeshana ezifutshane.
- Umgca we-7 ukhombisa nayiphi na imali-mboleko yebhanki yesikhathi eside okanye iimali-mboleko ezivela kwezinye iindawo ozithathileyo ngokukhula okungaphezulu konyaka. Kusenokwenzeka ukuba ufanele usebenzise iimali-mboleko zexesha elide ukwenzela ukugcina isiseko sakho sokuqulunqa.
- Umgca we-8 ubonisa inani lemali-mali yomnini otyalomali kwi-firm. Le yimali leyo umnini kunye nabanye abatyali-mali abafake kwi-firm.
- Umgca wokugqibela, umgca we-9, ubala inani lemali kunye nokulingana. Le mali iyonke inkokhelo leyo ihlawulwa kunye notyalo-mali babanini-nkampani. Ingqikithi yamatyala kunye nokulingana kufuneka ilingane ixabiso lempahla njengoko i-firm ayikwazi ukufumana eyongezelelweyo.
Umhla wokulinganisela Umzekelo
| XYZ I-Sheet Sheet Sheet | |
| Disemba 31,2009 | |
| Iimpahla | |
| 1.Cash | $ 40,000 |
| 2.Accts Rec | 200,000 |
| 3.Inventory | 180,000 |
| 4.Fixed Assets | 400,000 |
| 5. Iimpahla zexabiso | 820,000 |
| Amatyala kunye nezoBulungisa | |
| 6.Accts zihlawulwa | $ 180,000 |
| 7.LT Imali yeMali yeBhanki | 240,000 |
| 8. I-Owner's Capital | 400,000 |
| 9. I-Lial & Liquity | 820,00 |