Uluhlu lwezinyathelo kwiSitatimende sokuKhutshwa kweMali yokuCwangcisa
Amanqaku ekhonkco eencwadi ezintathu zaliphi na ishishini yintetho yengeniso, ibhalansi kunye nesitatimende sokuhamba kwemali . Kwezi zintathu, Ingxelo yeCash flows ingabalulekanga kuba yile ncwadi ekwazisa ukuba ingaba uya kuba nemali oyifunayo ukuqhuba ishishini lakho. Ichaza ukuhamba kweemali (okuyi-capital work) yakho kunye nokuphuma kwishishini lakho kwithuba lokunika ingxelo kwaye libonisa apho ishishini lihamba khona-oko kusebenza kakuhle kwaye apho kukho ukuphucula.
Ukwahlukana phakathi kweSahluko sokuBhalisa kunye neNkcazo yeNgqikembe yemali
Ngamanye amaxesha abanikazi bamashishini ekuqaleni kwemisebenzi yabo bafumana ukungafani phakathi kwala maxwebhu adibanisa kakhulu, ngokukodwa ibhajethi ngokubhekiselele kwisitatimende sokuhamba kwemali.
Okubalulekileyo, ibhalansi isatifiketi esisigxina. Ikunika umfanekiso weshishini kwinqanaba elithile ngexesha - i-asethi yayo, amatyala kunye nobulungisa bomnini. Ayithethi nantoni na malunga nendlela ishishini lihamba ngayo, nje ngokuba le yilapho ekule mzuzu othile.
Ingxelo yokuhamba kwemali, ngakwelinye icala, inamandla - ngakumbi njengevidiyo ebonisa indlela ishishini litshintsha ngayo ixesha. Le ngcaciso ebalulekileyo kuba ibonisa ukuba yiziphi iinkalo zoshishino eziphuculayo - umvuzo, umzekelo, unokuthi uhambele phezulu - kwaye yimiphi imiba engekho - iindleko okanye izinto eziphathekayo, ngokomzekelo, zinokuthi zihambele phezulu. Oku kukuxelela oko kufuneka uyenze ngokulandelayo ukuqinisekisa ukuba uphumelele kwishishini.
Indlela yokuphuhlisa isitatimende sokuKhutshwa kwemali
Omnye umbuzo uvame ukucelwa ukuba kukufuneka kaninzi kangakanani ukuphuhlisa isitatimende sokuhamba kwemali. Kwezinye iimeko, iingcali zengxelo zincoma ukuba ulungiselele ingxelo yokuhamba kwemali nganye nyanga ngenxa yokuba, kumashishini amaninzi, iintlawulo zeenyanga eziqhelekileyo nezindleko zokusebenza - ezifana nerenti, nemirholo-ihlawulwa rhoqo ngenyanga. Kwezinye iimeko, iingxelo zemali zekota zemali zisebenza. Kwinqanaba elincinci, inqaku lokuhamba kwemali kufuneka lilungiswe ngonyaka, kodwa ukugcina umkhondo weendlela zakho ezibalulekileyo, unokufuna ukulungiselela ukuhamba kwemali rhoqo.
Ngaphambi kokuba ungalungiselele inkcazo yokuhamba kwemali, nangona kunjalo, kuya kufuneka ulungiselele amanye amaxwebhu e-accounting amabini, isitatimenti se-ncom kunye ne- balance sheet .
01 - Ingxelo yeNgeniso
Kwixesha elibhaliweyo leNgxelo, iNkcazo yeNgeniso ibonisa ukuba ungakanani imali oyenayo - ingeniso yakho - kunye neentlawulo zakho. Umahluko phakathi kwezi zibini inzuzo yakho enkulu . Ingxelo yengeniso kufuneka ilungiselelwe rhoqo njengoko ufuna ulwazi. Amanye amashishini - i-casino ngumzekelo ogqithiseleyo-unokufuna ukulungiselela ingxelo yengeniso yemihla ngemihla. Uninzi lwamashishini aphantsi kancinci kwaye ukugcina umcimbi wezoshishino kufuna ukuba yenze ingxelo yeveki nganye okanye yenyanga.
Nantsi yintoni isitatimende somvuzo weenyanga ka-DJ esinokubonakala ngathi:
Inkcazo yeNgeniso yeMali yaseGrandMaster yaseGrandMaster
Iinyanga eziphela ngo-Agasti 31, 2016
Ingeniso
Ukuthengiswa kweCDs $ 470.00
Imali evela kwiiKlabhu i-$ 7,030.00
Iingeniso ezipheleleyo i-$ 7,500.00
Iindleko
Iindleko zamaCD zithengiswa i $ 150.00
Iindleko zokuhamba i-700 700.00
Izixhobo zokusebenza Ziya ku-$ 2,500.00
Izixhobo zilungisa i-$ 900.00
Iindleko ezipheleleyo i-$ 4,250
Ingeniso yeNtlawulo eyi-3,250
02 - I-Balance Sheet
Uxwebhu olulandelayo oluya kululungela ukukulungisa i-balance sheet. Kwakhona, igama loxwebhu linikeza ingcamango yoluphi uxwebhu lomncono lubonisa: ibhalansi phakathi kweempahla kunye namatyala akho. Isalathisi, ngokumisa umahluko phakathi kwazo zonke iifenisi zeenkampani kunye nazo zonke izikweletu zenkampani, kukunika umfanekiso wokubaluleka kweshishini ngomhla owanikwa ngawo.
Nasi umzekelo olula obonisa okokubhaliweyo koxwebhu lwe-Balance Sheets:
Guy Local Guy
Ishiti yokudibanisa izibalo
ngo-Agasti 31, 2016
Iimpahla ezikhoyo zangoku
Iingxowa-mali ezingama-17,500 Amanqaku ahlawulwa ama-5,000
Iingxelo zifunyenwe zi-3,000 zama-Akhawunti ezihlawulwa nge-$ 1,200
CD Inventory $ 900
Iimpahla ezipheleleyo ezingama-21,400 ziiMali eziMali ezi-6 200
Elingama- $ 15,200
Amatyala apheleleyo kunye ne-Equity $ 21,400
03 - Ukuphuhliswa kwee-Balance Sheets
Kule nqanaba, ulungele ukulungiselela ukuhamba kwemali. Ngaphambi kokuba ukwazi ukwenza oko, nangona kunjalo, awuyi kufuna kuphela ishidi lokulinganisela elilodwa, kodwa ezimbini: enye yexesha elidlulileyo lokuphendula kunye nelinye ixesha langoku olungiselele ngalo.
Ngoba? Oku kungenxa yokuba ukhangele iinguqu ezivela kwixesha elilodwa lokuphendula ukuya kwesinye. Ngaba ingeniso okanye iyahla? Kuthiwani ngeendleko? Oku kuthintela njani umnini-ntanethi? Ukuthelekisa iShidi leBalance yangaphambili kunye nekhadi elilandelayo le-balance sheet likuxelela indlela ibhizinisi lakho lihamba ngayo.
Isitatimende sokuhamba kwemali sithetha ngokutshintshwa kwenkxaso yemali yenkampani njengoko kuboniswe ngokuthelekisa amakhredithi eminyaka emibini.
Ukulungiselela ama-sheets amabhanki (okanye i-sheets balance balance sheet) idibanisa ngokuthe ngqo kwisinyathelo esilandelayo-ukuphuhliswa kwengxelo yokuhamba kwemali.
04 - Ingxelo yeCash flows
Ulungele ukulungiselela ukuhamba kwemali . Amanyathelo ayisisiseko oya kuthatha aquka:
- Ukuchaza umvuzo wakho wenetha ngexesha
- Ukuphendula ngeengxelo zakho ngeendleko zakho ezingekho kwemali
- Ukwenza utshintsho olulungelelaniso lweenzuzo (okanye ilahleko) ekuthengiseni impahla
- Ingqalelo utshintsho kuzo zonke i-asethi ezikhoyo (oko kukuthi, umehluko phakathi kokungeniswa kwamaphepha ebhalansi kwangaphambili nangemva koko)
- Ukuphendula ngeengxelo malunga nokutshintsha kwamatyala (umahluko phakathi kokungeniswa kwamaphepha ebhalansi kwangaphambili nakwasemva.