Ubudlelwane phakathi kweempahla, amatyala kunye nokulingana kwabanini
Kubalulekile ukuqonda izinto ezisiseko zefomula ngaphambi kokuba unokwazi ukutolika iziqulatho zekharityhulam . Ukuqonda imfomula ye-accounting ikunceda ukubonisa ubuhlobo phakathi kweengxelo zemali zeenkampani .
I-Formula yeFomily Accounting
Imfomula yobalo-mali ibonisa ukuba yintoni i-firm (own assets ) yayo ethengiweyo ngemali ehlawulwayo (iimfanelo zayo) okanye ngemali abanikazi bayo batyala imali kwi-shishini ( ubulungisa balo nabanini- zimali). Olu lwalamano lunokubonakaliswa ngoluhlobo lwe-equation elula:
I-equation accounting: I-asethi = Amatyala + Ubulungisa bemizi
Lo mlinganiso kufuneka ulingane ngenxa yokuba yonke into efakweyo ifayili (ixabiso) kufuneka ithengwe ngento ethile, nokuba yimbopheleleko okanye umnini-mali. Iimpahla zibhekisela kwizinto ezifana ne-inventory okanye i-akhawunti efunyenweyo. Imizekelo yamatyala ibandakanya ukuboleka kwebhanki okanye i- akhawunti ehlawulwayo . Inkunzi yenkampani yomnini okanye ukulingana kukutyalomali okanye umnini-mali umnini unayo kwi-firm. Iingeniso zoshishino ezigcinwe kwixesha elidlulileyo nazo ziyafaneleka njengelikhulu, okanye ubulungisa.
Ifomula ye-accounting okanye ibhalansi ye-balance sheet ingabonakaliswa ngezinye iindlela ezimbini:
- Amatyala = Iimpahla - Ubungakanani bemizi
- Ubunini bempahla = Iimpahla - Iimfanelo
Ukuba uyazi naziphi na ezimbini zeengxenye ezintathu ze-equation accounting, ungakwazi ukubala inxalenye yesithathu. Ukuba ukhangele i-balance sheet, ungabona kwakhona ukuba iphepha lokulinganisela limelela "ifom ephumayo" ye-equation accounting kunye neenkcukacha zezinga le-akhawunti.
Ukugcina iMilinganiselo
Xa uqala inkampani entsha, ifomula yakho yokuphendula iya kuba yile ilandelayo:
- Iimpahla = Iimfanelo + zoBulungisa beMnini
- $ 0 = $ 0 + $ 0
Ukuba le nto iqalayo ibhizinisi elincinci, umnini unakho ukufaka i-$ 1,000 kwi- akhawunti yokukhangela kweshishini. Ukuba ishishini lisebenzisa ukugcinwa kokugcinwa kokugcinwa kabini , ngoko ukulinganisa ukubalwa kwamanani ngoku kuya kubonakala ngathi:
- Iimpahla = Iimfanelo + zoBulungisa beMnini
- $ 1,000 = $ 0 + $ 1,000
Emva koko, eli shishini lincinci lingathenga iimpahla zeofisi, zisebenzisa imali, kwisixa sama-150. Ngokukhawuleza, i-equation accounting ibonakala kanje:
- Iimpahla = Iimfanelo + zoBulungisa beMnini
- I $ 1000 = $ 150 + $ 850 kuba iindleko zinciphisa ukulingana komnikazi
Oku kuthetha ukuba i-akhawunti ye-asethi "iiNkonzo zeeNkonzo" yanyuswa ngama-$ 150 kwaye i-akhawunti yekheshi iyancipha ngama-150. Kungakhathaliseki uhlobo lomthengiso, ukulingana kwamabakala kufuneka kuhlale kulungelelanise.
I-Equated Accounting Equation
Ubungakanani bokubalwa kwemali kubonisa ubudlelwane phakathi kwenkcazo yengeniso kunye nekharityhulam. Icandelo loMnini we-Equity of equation of equation lingaphulwa phantsi kwiindawo ezimbini, ingeniso kunye neendleko.
Kuze kube ngoku, ukulingana kweengxelo kuye kwagxila kumacandelo ebhalansi. Ngoku, ukwaphula inxalenye yecandelo lomnini- mali ngokulinganayo kwiindleko kunye neendleko kubonisa ubudlelwane phakathi kwephepha lesibini kunye nesitatimenti se ngeniso kuba ingeniso kunye neendleko ziyinxalenye eyintloko ye- statement yemali yengeniso .
Iimbuyekezo, ezibizwa ngokuba yimali yokuthengisa, yintoni na ishishini elitholayo ngokubonelela ngemveliso okanye inkonzo kumakhasimende. Izindleko zindleko ishishini elenzayo ukubonelela ngemveliso okanye inkonzo kubaxumi.
Ubudlelwane phakathi kwemali kunye neendleko kulula. Ukuba imali ingaphezulu kweendleko, ngoko ishishini lenza inzuzo. Ukuba iimali zingaphantsi kweendleko, ngoko ishishini lixhasa ukulahleka.
Umnikazi okanye abanikazi beenkampani banokurhoxisa umvuzo okanye ubulungisa kwi shishini. Ukuba inkampani ibandakanywa, loo mivuzo ingaba ngohlobo lwezabelo ezihlawulwa yinkampani. Nangona kunjalo, ukuba inkampani incinci kwaye iyodwa yenkampani, ubambiswano okanye inkampani ejongene nokunyaniseka , umnikazi okanye abanikazi baya kuthatha umdwebo kwishishini njengemivuzo yabo.
Ukulingana kokubalwa kwemali, emva kokuqwalasela ingeniso yokuthengisa kunye neendleko, kukuba:
- Iimpahla = Amatyala + Ubulungisa beNinikazi + Imali - Iindleko - I-Draws
- apho: Imali ikwandisa ukulingana kwabanikazi
- Iindleko zinciphisa Ubulungisa bebaMnini
- Utywala okanye Ukwahlula ukunciphisa Ubulungisa beNinikazi
Kubalulekile ukuba ibhalansi yakho yokulinganisa ibhaliso kuba, ukuba kungenjalo, iingxelo zakho zezemali aziyi kuqonda okanye ziyakwenza ukuba ulandelele imali yakho. Ukulingana kweengxelo kuthathwa njengenkqubo yokuhlola nokulinganisela ukuqinisekisa ukuba onke ama-akhawunti afanelekileyo afumane ukungena kwixabiso elithile leedola ngokuthengiselana.