Yintoni enqandekileyo kunye neNgxowa-mali engenziNzuzo?

QAPHELA: Imigangatho ye-FASB iya kutshintsha kwiminyaka-mali eqala emva kweDisemba 15, 2017. Ngaloo xesha izibonelelo ziya kukhethwa nje kuphela zingenakuvinjelwa kwaye zithintelwe. Ngeenkcukacha zale tshintsho kunye nabanye, qhagamshelana nale nqaku yekota engenzi nzuzo.

Inkcazo

Abaxhasi kwintlangano engenzi nzuzo bangakhetha okanye "banqande" ukusetyenziswa kweminikelo yabo kwinjongo ethile okanye kwiprojekthi ethile. Umzekelo isipho kwisibonelelo esikhethekileyo se-yunivesithi.

Imali "engavinjelwe" yiminikelo engenzi-nzuzo ingayisebenzisa nayiphi na injongo. Imali engapheliyo ihlala ihamba kwiindleko zokusebenza zentlangano okanye kwiprojekthi ethile apho i-nonprofit ikhetha.

Ithintela njani iNgxowa-mali?

Nguye kuphela umnikeli onokumisela ukuba umrhumo unqatshelwe okanye awukho. Ukutyunjwa kungenziwa yileta evela kumnikeli okanye ngesivumelwano esicacileyo kunye nokungenzi nzuzo.

Ngokuqhelekileyo izibonelelo ezisuka kwiziseko zikhawulelwe kwinkqubo ethile okanye injongo, kwaye loo mqathango ulungiswe kumaxwebhu ahamba nebhaso.

Uninzi olungenzi nzuzo lucela imali engapheliyo xa icela abaxhasi nge-imeyili okanye ngeposi. Isiqendu sisoloko sichaza le nto kwifom yokunikela kunye nokuvuma kwesipho . Okungabikho xa abaxhasi bebuzwa ukuba banike iphulo-mali, isikhwama sokwakha, okanye i-fundlarship fund.

Iingenzi-nzuzo mazicace xa zicela izipho.

Ezinye izibonelelo ziye zafumana ukuhlaziywa kwabaxhasi xa kubonakala ukuba abaxhasi babenikela ngenjongo ethile kuphela ukuba bafumene ukuba uthando lusebenzisa isipho sabo ngendlela engavinjelwe.

Enye indlela yokuphepha ukudideka kukunika abaxhasi ithuba lokukhetha ngexesha lokunikela. Ngokomzekelo, i-American Red Cross kwiphepha layo le-intanethi ye-intanethi linikeza unyulo oluninzi lomniki-mali ukuhambisa umnikelo wakhe, njengokuthi "Inhlekelele Yenkululeko," "apho ifuneka khona kakhulu," kunye ne "Local Cross Cross".

Uninzi lweposi olucela ngqo luquka inkcazo ebonisa ukuba umnikeli unike isipho esingavumelekanga. Ngokomzekelo, i-Partners In Health iquka le nkcazo kwileta yayo: "EYE! Ndiyakholwa ukuba wonke umntwana unelungelo lokukhula evuya kwaye enempilo. Nasi isipho sam ukukunceda ukuphelisa ukufa kwabangenangqiqo kwabantwana abaselula ekungondlekeni. "

Ziziphi izibophelelo zomthetho zesiKhokelo esiMiselweyo?

Kukho izizathu ezifanelekileyo zokucaca ngokucacileyo malunga nendlela inceba eceba ngayo ukusebenzisa isipho xa wenza isicelo. Akukho mbopheleleko wokuziphatha ongenalo inzuzo ukuzukisa izifiso zomnikeli, kodwa kuyafuneka ukuba umthetho wenze njalo.

Ukuba umnikeli unqanda umrhumo kwinjongo ethile kwaye ukungenzi nzuzo akuhambelani, umniki-mali unokufuna ukubuyiselwa imali. Umnikeli unako ukuthatha isenzo somthetho xa kufuneka kwaye uxelele inceba kwi-Ofisi yeGqwetha eliPhezulu kwilizwe apho uhlala khona.

Iintlobo zeeNgxowa ezithintelekileyo

Izipho ezithintelayo ziwela kwiindidi ezimbini, ezichazwe kwisixhobo "sesipho." Ngulo xwebhu oluchaza indlela eziza kusetyenziswa ngayo imali. Isixhobo sesipho sinokuba yincwadi ebhaptiweyo evela kwisiseko okanye ileta evela kumnikeli ngamnye.

Uthintele okwesikhashana

Ngamanye amaxesha abanikeli banikezela imithintelo engaphelelanga ixesha.

Ixesha elikhawulelwe lithetha ukuba umrhumo ungasetyenziselwa injongo ethile ngexesha elithile, okanye kufuneka lixhase inkqubo okanye umkhankaso othile.

Xa ixesha liphakanyisiwe, okanye iprojekthi yenziwe, imali ayiyikuvalwa okanye ivalwe. Imizekelo ibandakanya isibonelelo, ukugqitywa komfundi womfundi, okanye ukuzaliswa kwiprojekthi yokwakha.

Ukukhawulelwa ngokungapheliyo

Iimali ezikhawulelwe ngonaphakade azipheli. Ngokuqhelekileyo, oku kuthetha ukuba utyalo luvuna isipho size sisebenzise inzala kunye nentlawulo yokutshala imali ngokuqhubekayo. Iimali ezikhawulelwe ngokungapheliyo zihlala zingena kwisibonelelo esisekela umsebenzi othile okanye umbutho ngokubanzi.

Naluphi na uhlobo lweengxowa-mali ezikhutshweyo, umbutho ongenalucalulo kufuneka awugcine umkhondo kwaye awubike ngokufanelekileyo kwiingxelo zezimali. Qhagamshelana neMigqaliselo ye-Accounting Accepted (GAAP) kwiBhodi yeMigangatho yeeNkcazo zeMali (FASB) ngolwazi olunzulu.