Umboleki ufuna ulwazi oluthile oluza kulusebenzisa ngokuqwalasela umboleko wokuqalisa.
Kule nqaku, siza kujonga iphepha lokulinganisela lokuqalisa kunye naluphi uhlobo lwengcaciso onokuyenza-kwaye kufuneka lunikeze.
Ukuqalisa iNzuzo kunye neNkcazo yokulahlekelwa kunye ne-Balance Sheet
Inkcazo yenzuzo kunye nelahleko ibonisa umsebenzi kumashishini ngexesha elide. Okokuthi, yintoni eyayiyinzuzo kunye neyiphi indleko ngelo xesha? Isalathisi, ngakolunye uhlangothi, isicacisi somsebenzi wezezimali kwixesha elithile ngexesha. Ekubeni ishishini lihlala liguqukayo, zombini izitatimenti zifunekayo ukuze unike umfanekiso opheleleyo wezinga lemali loshishino.
Ukuqaliswa kwebhizinisi ngaphandle kwembali, inzuzo kunye nenkcazo yenzuzo kunye nelahleko kunye nemithombo yeengxelo zengxowa-mali "yinto eqingqiweyo," oko kukuthi, baxhomekeke kwixesha elizayo. Isalathisi ibonisa isikhundla seshishini njengosuku lokuqalisa, kubandakanya oko kwenzeka ngokwenene kwisigaba samanje sokuqalisa kwaye kuza kwenzeka ntoni ngaphambi komhla wokuqalisa ishishini.
Yiyiphi i-Sheet Balance?
Isalathisi isitatimende seshishini esibonisa ukuba yintoni ibhishini, elibhataleyo, kunye nexabiso lotyalo-mali lomnini kwishishini. Isalathisi ibalwa kwinqanaba elithile ngexesha - ekuqaliseni ishishini; ekupheleni kwenyanga, kwikota, okanye ngonyaka; okanye ekupheleni kwe shishini.
Isalathisi iboniswa kwiikholam ezimbini, kunye nexabiso kwi-left and liabilities kunye nokulingana komnini ngakwesokudla. Ixabiso lilonke limele lilingane lamatyala amaninzi alinganayo. oko kukuthi, iitali kufuneka zilinganise. Oku kubizwa ngokuba yi- formula formula.
Amanyathelo ekulungiseleleni iShishini lokuQala iBhanti
Zonke izibalo kule spreadsheet zenziwa ngomhla wokuqalisa.
Okokuqala, dwelisa ixabiso lezinto zonke kwi-shishini njengosuku lokuqalisa. Oku kubandakanya imali, izixhobo kunye neenqwelo, ukubonelela, i-inventory, izinto ezihlawulwe kuqala (inshurensi, umzekelo), ixabiso leyiphi na izakhiwo okanye umhlaba ohlawulwa. (Ngokuqhelekileyo iifayili ezifunyenweyo zifakwe njengexabiso, kodwa ekubeni ishishini lingaqalanga, akufanele kubekho imali efunekayo kwishishini).
Bonisa inani lempahla epheleleyo kwicala lasekhohlo.
Ngokulandelayo, dwelisa onke amatyala (imali ehlawulwa yoshishini kwabanye), kubandakanywa namakhadi-mboleko yoshishino, nayiphi na imali mboleko kwi shishini, naziphi na iimali ezifunekayo kubathengisi ekuqaleni. Yongeza iimali ezipheleleyo.
Ukwahlula phakathi kweempahla kunye namatyala kuboniswe kwicala elungileyo lebhanki njenge- "Owner's Equity" (kwibhizinisi elingabhalwanga ) okanye " Ukufumana Imali " (kwenkampani).
Le mali ityala lakho kwishishini.
Isicatshulwa sokuQala ukuQala kweMali, ngoJulayi 1, 2017:
| Iimpahla | Amatyala kunye neMicimbi yabasebenzi |
| Inkcitho ye $ 3,000 | Amatyala akhoyo ayi-1 000 |
| Inventory $ 40,000 | Imali kunye neZithuba ezide ze-50,000 |
| I-inshurensi ehlawulwayo i-$ 2,500 | |
| Iifenitshala kunye nokulungiswa kwezigidi ezingama-18,000 | Imali yabanini $ 12,500 |
Iimpahla ezipheleleyo ezingama-63,500 | Amatyala apheleleyo kunye ne-Owner's Equality $ 63,500 |
Uhlalutyo lwale bhanti lubonisa ukuba umnini-mali unikele nge $ 12,500 ngokulingana (ngokukodwa ngemali kunye nefenitshala / izakhiwo) ekuqaleni kwoshishini. Ibhizinisi licela umboleko ngemali eyi-$ 50,000.
Le mali isetyenzisiwe kwimali yokuqala eyi-3,000 ye-$, i- inventory yeemveliso ukuthengisa ii-40,000 zama-$, kunye nefenitshala yeofisi / iikhomputha, njl njl.
xabiso kwi $ 18,000. Ukongeza, umninimzi we-inshorensi ebhadeleyo kunye ne-inshorensi yemfanelo ye-$ 2,500.
Ukucinywa kwempahla ngamatyala kunye nokulingana komnini. Iimfanelo ezikhoyo zamanqaku angama-1 000 ahlawulwa ngamatyala ahlawulwa ngabathengisi kwezinye zefenitshala yeofisi. Iimfanelo ezide zexesha elide kunye nemiboleko mboleko mhlawumbi i-inventory kwaye mhlawumbi ifenitshala. Qaphela ukuba amatyala kunye nobulungisa bomnini bunamathele kwizinto ezithile kwikholomu ye-asethi.
Eli phesheya linikezela umboleki-mboleko umfanekiso wesimo seshishini njengosuku lokuqalisa. Ukulungiswa kwekharityhulam kuyinkimbinkimbi, kwaye unokuba ufuna ukufumana i-CPA ukunceda kulo msebenzi.