Imizekelo yeeAfa, iMatyala kunye noBulungisa
I- Sheet Sheet isitatimende seemeko zemali zebhizinisi elichaza i-asethi, amatyala kunye nabanini-mali kwixesha elithile. Ngamanye amagama, ibhalansi ibonisa ibhanti yakho yebhanki.
Isalathisi ibaluleke kakhulu kwiitatimende zentathu zemali ezisetyenziselwa ukubonisa impilo yemali yoshishino. Abanye ba:
- Inkcazo yeNgeniso , ebonisa imali engenayo kwithuba elithile lexesha, njengenyanga, kwikota, okanye ngonyaka. Imali engenayo engenayo ifana neengeniso zincinci kwiindleko zexesha.
- Isitatimende seMali yokuPhuma kweMali , esibonisa ukunyuka kwemali kunye nokulingana kwemali kunye nokungaphandle kweshishini. Ukuhamba kwemali engapheliyo engapheliyo kuyimpawu zamashishini aneenkathazo.
Amashishini ahlanganisiweyo kufuneka afake ama-sheets, iingxelo zengeniso, kunye nezitatimende zokuhamba kwemali kwiingxelo zezimali kubabambisene nabangenarhafu kunye nabaphathi bamagunya. Ukulungelelanisa ama-sheets okuzikhethela ukufumana i- proprietorship kunye neentsebenziswano , kodwa luncedo ekubekeni iliso kwimpilo yoshishino.
I-balance-to-date kunye nechanekileyo ishicilelo ibalulekile kumnini-shishini okhangela ityala elongezelelweyo okanye imali yokulingana okanye unqwenela ukuthengisa ishishini kunye neemfuno zokumisela ukuba kulungile kangakanani.
Zonke i-akhawunti kwi-General Ledger yakho ichazwe njengexabiso , umthwalo, okanye ukulingana. Ubudlelwane phakathi kwabo buboniswa kulo mlinganiso:
Iimpahla = Amatyala + Ubulungisa
Izinto ezidweliswe kumashishini ebhalansi ziyahluka kwi shishini ukuya kwishishini kuye kuxhomekeke kumashishini, kodwa ngokubanzi ibhalansi iyahlula ezi zigaba ezintathu zilandelayo:
Iimpahla
Njengomzekelo wephepha lomzekelo oboniswe ngezantsi, i-asethi ngokuqhelekileyo ihlelwe kwii-asethi zamanzi-ezo imali okanye ziyakwazi ukuguqulwa kalula zibe yi-asethi-mali kunye nezinto ezingekho mthethweni ezingenakuguqulwa ngokukhawuleza zibe yimali, ezifana nomhlaba, izakhiwo kunye nezixhobo.
Uluhlu lweefa lungabandakanya nezinto ezingabonakaliyo, ezinzima kunzima ukuzixabisa.
Izikhokelo ze- accounting (Generally Accepted Principles) (GAAP) zivumela kuphela iifayili ezingabonakaliyo ukuba zifakwe kwi-balance sheet ukuba zifumana i-asethi enexabiso kunye nexabiso elibonakalayo elithengileyo lemarike (ixabiso elinokwenzeka apho umthengi ozimisele ukuthenga i-asethi umthengisi ozithandayo) onokuqulunqwa. Ezi zichazwe kwinqanaba lebhajethi kwixabiso lokuqala linciphisa ukuhla kwexabiso. Oku kufaka izinto ezifana:
- Izivumelwano zeFranchise
- Iikopi
- Amalungelo abenzi
Amatyala
Amatyala yimali ehlawulwa yoshishini, kwaye idilizwe phantsi kwiiklasi zangoku kunye nexesha elide. Iimfanelo zamanje zizo ezifunekayo kunyaka omnye kwaye ziquka izinto ezifana nale:
- Iimali ezihlawulwayo (i-invoyisi yomthengisi)
- Imivuzo
- Ukuncitshiswa kwentlawulo yerhafu
- Igalelo lomhlalaphantsi
- Izicwangciso zonyango
- Ukwakha kunye nezixhobo zokusebenza
- Umthengi uhlawula (phambili iintlawulo zeempahla okanye iinkonzo eziza kuhanjiswa)
- Izixhobo
- Iimboleko zesikhashana, imigangatho ye-credit, okanye i-overdrafts
- Inzala
- Amatyala aphezulu
- Ierhafu yentengiso kunye / okanye impahla kunye neenkonzo zerhafu ezihlawulwayo ekuthengeni
Ubulungisa / Ukuzuza
Ubulungisa, owaziwa njengabalingani bamasheya, yinto ehleliyo emva kokukhupha amatyala kwiifa. Ukugcinwa kwemali kuyingeniso egcinwa yinkampani-leyo, ayihlawulwanga kubanikazi abanini-zimali ngefom izahlulo .
Ukugcinwa kwemali kusetshenziselwa ukuhlawula phantsi kwetyala okanye kungenjalo ukuvuselelwa kwishishini ukuxhamla amathuba okukhula . Nangona ishishini likwimeko yesigaba sokukhula, imali egcinwe ngokuqhelekileyo isetyenziselwa ukuxhasa ukwandiswa kunokuba ihlawulwe njengezabelo kubanini-nxaxheba.
Isampula yeBhalance Sheet
| IMISEBENZI | $ | IZIMPILO | $ |
| Iimpahla zangoku: | Amatyala angoku: | ||
| Inkcitho kwiBhanki | $ 18,500.00 | Ii-akhawunti Ezibhatalekayo | $ 4,800.00 |
| Imali esecaleni | $ 500.00 | Iintlawulo ezihlawulwayo | $ 14,300.00 |
| Cash Net | $ 19,000.00 | Ireyithi yeRhafu | - |
| Inventory | $ 25,400.00 | Izixhobo | $ 430.00 |
| Ii-akhawunti zamkelekile | $ 5,300.00 | IRhafu yeNgeniso Yentlawulo ye-Federal Payable | $ 2,600.00 |
| I-inshurensi ehlawulwe | $ 5,500.00 | I-Overdrafts | - |
| Iimpahla ezikhoyo zangoku | $ 55,200.00 | UkuThengwa kwabathengi | $ 900.00 |
| Pension ehlawulwayo | $ 720.00 | ||
| Izinto ezimile: | Amanyano ahlawulwayo | - | |
| Umhlaba | $ 150,000.00 | Zonyango ezihlawulwayo | $ 1,200.00 |
| Izakhiwo | $ 330,000.00 | Intlawulo yentlawulo ehlawulwayo | |
| Ukuncipha | $ 50,000.00 | Iimali ezikhoyo zangoku | $ 24,950.00 |
| Umhlaba kunye neZakhiwo | $ 430,000.00 | ||
| Ixesha elide Amatyala: | |||
| Izixhobo | $ 68,000.00 | Imali-mboleko yexesha elide | $ 40,000.00 |
| Ukuncipha | $ 35,000.00 | Mortgage | $ 155,000.00 |
| Izinto zokusebenza | $ 33,000.00 | Iimali ezide zexesha elide | $ 195,000.00 |
| IZILUNGELO ZONKE | $ 219,950.00 | ||
| Imicimbi yabanini: | |||
| Isitokhwe esixhaphakile | $ 120,000.00 | ||
| Umnini - Uluhlu | $ 50,000.00 | ||
| Umrholo ogciniwe | $ 128,250.00 | ||
| Ubungakanani bemizi: | $ 298,250.00 | ||
| IIMALI ZONKE | $ 518,200 | IZINTO EZIPHUMELEKILEYO KUNYE NOKWENZA | $ 518,200 |
Ngaba Ndifanele Ndiyenze I-Balance Sheet yeBhizinisi Lwam?
Kulo shishini lokuqalisa liyiyo ingcinga efanelekileyo yokuba ne- akhawunti ye- akhawunti yakho yenza ibhalansi yakho yokuqala, ngokukodwa ukuba unobutsha kwi-accounting account. Iikhilomitha ezimbalwa zeedola zexesha le-akhawunti-mali zingazihlawula ngokwazo ngokuphepha imiba kunye nabasemagunyeni berhafu. Ungaphinda ufune ukuhamba ngaphaya kwephepha lesibini kunye ne-akhawunti yakho emva kweyiphi iinguqulelo ezinkulu kwi shishini lakho.
Isoftware ye-Accounting Inokuvelisa amaSpredishithi okuBhalisa ngokuzenzekelayo
Amaphepha e-balance balance is easy to do if you use software software . Isofthiwe esabhaliweyo eyenzelwe amashishini amancinci angakwazi ukugcina ingqalelo yonke imininingwane yakho yeengxelo kunye nokuvelisa ama-balance sheet, izitatimende zokuhamba kwemali kunye nezinye iingxelo ngokuzenzekelayo njengoko kufuneka.
Bona kwakho:
Isalathisi - Isicwangciso seMali - Ukubhala iSicwangciso soShishino
Iingzuzo zokusebenzisa i-Software Business Accounting Software
Ukufumana Inkxaso-mali Yobuncinci
Eyaziwayo njenge: Ingxelo yesimo semali.