Kwi-accounting, njengemathematika, ukuchaneka kudlala indima enkulu. Ayikho iindibano. Ngexesha elifanayo, iingcali ezininzi zibiza enye yeyona nto ibaluleke kakhulu kwimali. Siphakamisela ukufumanisa ukuba yintoni umlinganiselo, nokuba ngaba kukho ukulinganisela koqoqosho kunye nento eqondwa ngokuqhelekileyo njengemali yokurhweba.
Yiyiphi ibhalansi kwi-accounting?
Emuva kwekhulu le-19, kwaziwa ukuba yiyiphi imali. Ngaloo mihla igama laqalisa ukusetyenziswa njengegama elibizwa ngokuba ngumlinganiselo wemali kuzo zonke i-akhawunti. Intsingiselo ihlala ingatshintshi nanamhlanje. Kodwa ngoku uye wanda kakhulu. Ngaphambi kokuba yamkelwe ukuba isebenzise kuphela ukubonisa umahluko phakathi kwe-akhawunti ye-debit ne-credit. Ukususela kwinkulungwane ye-20, ukusetyenziswa kwekota kuye kwakwazi ukuhamba ngaphezu kwe-accounting.
Eli gama kwi-accounting ngenye yeemeko ezibalulekileyo. Ngokumalunga nokubaluleka kwayo kuyazi kakuhle iingcali kule ndawo. Ubhaliso lweentlawulo ngummehluko ovela phakathi kweemali ezichithwe kwaye zifunyenwe ngexesha elithile. Kwiingcali ezi ngcamango ebanzi. Ulwahlulo olunjalo:
- debit;
- ngetyala;
- ixesha;
- ephumayo;
- engenayo.
Yiyiphi ibhalansi ephumayo?
Kwi-accounting, kubalulekile ukungazi nje ukuba yintoni ibhalansi yexesha ngokwayo ithetha oko, kodwa yintoni eqondwa ngokuqhelekileyo ngokwemiqathango efana nezilinganiso ezingenayo neziphumayo. Kukho umehluko omkhulu phakathi kwemali engenayo nephumayo, leyo yonke ingcali ejongene nokuphendula kufuneka ibone. Okokugqibela okanye, njengoko kubizwa rhoqo, ibhalansi ephumayo ibhalansi ye-akhawunti ekupheleni kwexesha. Yamkelekile ukuba ibalwe njengesixa-mali sokuqala kunye nayo yonke inzuzo kwithuba.
Iyintoni ibhalansi engenayo?
Ukuchaneka nokuqonda iinkqubo eziphambili kubaluleke kakhulu kwi-accounting kunye nezoqoqosho. Nayiphina impazamo ingaba yingozi. Ngenxa yoko, iingcali kwi-accounting kufuneka ziqonde ngokucacileyo ukuba yimalini kunye nokuba ingaba njani. Ingcamango yokulinganisela ihlukaniswe ibe engenayo nephumayo. Ngaphantsi kweyokuqala uyayiqonda into evezwe ngexesha lokuhlalutya kokunyuka kwi-akhawunti kwixesha lokuhlalutya lokugqibela kwaye ekuqaleni kwexesha elithile.
Ibhalansi yezorhwebo esebenzayo kunye nendawo
Abaqalayo kwi-accounting kunye nezoqoqosho bahlala becinga ukuba yintoni umlinganiselo kunye nokuba yintoni ibhalansi esebenzayo kunye neyobuchule. Ngaphantsi kweyokuqala uqonda ukugqithiswa kwezinto ezingaphandle kwezinto ezingeniswa ngaphandle. Ngokubhekiselele kwibhalansi, leli gama lithetha ngokugqithiswa kwezinto ezingeniswe ngaphandle kwezinto ezivela ngaphandle. Ngokuqhelekileyo unokuva malunga ne-balance balance, yimeko apho ukuthunyelwa kwamanye amazwe nokuthengiswa kwamanye amazwe kulingana.
Ibhalansi esebenzayo yentlawulo
Umgcini-mali wenkokhelo yeentlawulo kuthiwa ngumphumo othile, oboniswa kumgca wokugqibela we-balance balance of the country, eboniswe ngendlela yoxwebhu olukhumbuza ibhalansi. Ibonisa inkokhelo kunye nenkcitho yenkxaso karhulumente. Ibhalansi yeentlawulo zihlukaniswe zibe zisebenzayo (zenzeke) kwaye zingenzi lutho (ezingalunganga). Ibhalansi esebenzayo ibhalansi ye-akhawunti yale mi sebenzi kunye nemali ye-akhawunti ye-flow flow.
Ibhalansi yeentlawulo
Ukungalungi okanye, njengokuba kudla ngokuba kubizwa, ibhalansi engapheliyo ayisoloko ibonakalisa inkcenkceshelo ye-intlawulo ye-intlawulo ye-intlawulo, kuba isoloko iyakuthi ikhutshwe yintembeko ye-capital capital. Oku kunokwenzeka xa ilizwe linesimo esiqhelekileyo sokutyalo-mali kubasomashishini basemzini nabangaphandle. Uyakwazi ukuthetha ngento yokuba ingxaki ikhona ukuba rhoqo ibhalansi engalunganga ifunyanwe ngokuchithwa kwamanye amazwe kunye neendawo zegolide.
Unokubala njani ibhalansi?
Abagcini kuphela, kodwa ngamanye amaxesha abantu abemi abaqhelekileyo kufuneka baqonde indlela yokufunda ngokufanelekileyo malunga nexabiso lemali. Umzekelo wemeko enjalo, apho kubalulekile ukwazi ngesalathisi salo, kunokuba ngumlinganiselo wokuba ubale kwi-risithi yezibonelelo. Lapha ukuchaneka nolwazi oluthile lubalulekile. Nangona kunjalo, akuyiyo yonke ingcali yokuqala kwi-accounting iyakwazi ukubala ibhalansi. Kubalulekile ukwazi amaqondo aphambili:
- Ukubala eli xabiso kwizinto zenyama, kuyimfuneko ukufaka yonke imali efunyenwe ngexesha elithile kunye neendleko zithuba elinikeziweyo. Ngokwenza njalo, kufuneka ubale umehluko phakathi kwamadijithi ama-2, eya kuba ngumlinganiselo.
- Kukho amafomula onokubala ngayo ibhalansi yeakhawunti engabonakaliyo kunye esebenzayo:
- kwi-debit = ibhalansi yenkokhelo yokuqala + kwi-debit-i-turnovers kwi-credit;
- kwi-credit = ibhalansi ye-original + yokuboleka kwemali-mboleko kwi-debit. Lo mmahluko uthathwa njengento elula kakhulu ngexesha lokuhlanganiswa kwezenzo zokuxolelana.
Yiyiphi ibhalansi kwi-risithi?
Malunga namaxesha athile ekuphendululeni akufanele aziwe kuphela kwiingcali, kodwa nakwabantu abaqhelekileyo. Ngamanye amaxesha nangona ukuhlawula izibonelelo kunemibuzo eninzi kunye nokungaqondani, kuba kunzima ukuqonda imigangatho yokubalwa kwemali. Omnye wabo uthathwa njengelinganisela. Kumntu, ixesha eliqondakalayo nelinzima, kodwa kwabanye lithetha intsingiselo entsha. Kubalulekile ukuba umntu wanamhlanje ukuba aqonde ukuba yimalini ekufumaneni iinkonzo kunye neenkonzo zoluntu.
Le xabiso lingabonisa ibhalansi kwi-akhawunti yakho ekuqaleni kolu nyanga. Kwaye xa ixabiso lihle, lithetha malunga nokuhlawulwa kwemali kwizinto ezincedisayo. Xa inani alibi, kukho izikweleti. Kule meko, ngokuqhelekileyo kuthathwa njengolu hlobo emva komhla weshumi lwenyanga elandela ukuhlaliswa. Unokuthetha ngento yokuba ibhalansi ithathwa njengemali engenayo kwi-akhawunti yakho yokuhlala.