- I-Accounting ikuvumela ukuthi urekhode futhi uhlaziye zonke izinkokhelo zezomnotho zenkampani.
- Ukuqonda izimpahla, izikweletu, kanye nenani eliphelele kubalulekile empilweni yezezimali.
- Umjikelezo wokubala uhlanganisa ukuqoshwa, ukulinganisa, kanye nokuvalwa kwemisebenzi yonyaka.
- Zonke izinkampani kumele zigcine ama-akhawunti futhi zithumele izitatimende zezimali zonyaka ukuze zihambisane nomthetho.
Wake wazibuza ukuthi ungabona kanjani ukuthi ibhizinisi lakho lenza kahle noma kabi? Uyayazi yini imiqondo yezimpahla, izikweletu, noma ibhalansi, kodwa awuqiniseki ngencazelo yazo eqondile? Ukuqonda ukubalwa kwezimali okuyisisekelo kubalulekile ekuphatheni ibhizinisi, ekwenzeni izinqumo ezinengqondo, futhi ekugcineni, ekufinyeleleni impilo enhle yezezimali.
Lesi sihloko siwumhlahlandlela oklanyelwe ukuchaza ukubalwa kwezimali ngendlela elula . Uma uzisebenzela, ungusomabhizinisi, noma ufuna nje ukufunda ukuphatha izimali zenkampani yakho, lapha uzothola konke okudingayo: kusukela encazelweni kuya emiqondweni ebaluleke kakhulu nokuthi ungayisebenzisa kanjani emsebenzini wakho wansuku zonke.
Kuyini ukubalwa kwezimali futhi kungani kubaluleke kangaka?
Ukubalwa kwezimali uhlelo esilusebenzisayo ukurekhoda zonke izinkokhelo zezimali zenkampani , kusukela emalini engenayo kanye nezindleko kuya emalinimboleko, ekutshalweni kwezimali, nasekuthengweni. Lawa marekhodi agcinwa ngokwemithetho ethile eqinisekisa ukuthi konke kuhlelekile, kuyaqondakala, futhi kuyafana.
ESpain, le mithetho ibekwe ku-General Accounting Plan (PGC) . Isebenza ezinkampanini ezinkulu nezincane, futhi inhloso yayo ukuthi zonke zisebenze ngaphansi kwezimiso ezifanayo zokubala ukuze kube lula ukuhlaziywa nokulawulwa kwezomnotho.
Kodwa ukubalwa kwezimali akukhona nje ukuqopha idatha . Kuphinde kusetshenziswe ukuhlaziya isimo sezezimali sebhizinisi, ukubikezela ubunzima, nokwenza izinqumo ezihlakaniphile. Ukwazi ukufunda ibhalansi noma ukuhumusha isitatimende semali engenayo kungavimbela amaphutha futhi kukusize ukhule. Ukuze wenze lokhu, ukuqonda izimiso zokubalwa kwezimali kubalulekile.
Njengoba kunjalo ngezimali zasekhaya, ukugcina umkhondo wemali kukuvumela ukuthi wazi ukuthi uthola malini, ukuthi usebenzisa malini, nokuthi ngabe kukhona yini okusele ekupheleni kwenyanga. Lokhu kuyasebenza nasekubalweni kwezimali kwenkampani enkulu.
Izinhloso zokubalwa kwezimali kwebhizinisi
Ukuqonda ukubalwa kwezimali kubalulekile ekuphenduleni umbuzo wonke umnikazi webhizinisi azibuza wona izikhathi eziningana ngosuku: ibhizinisi liqhuba kanjani? Futhi ukuze siphendule ngemininingwane, hhayi ngemizwa, sidinga ukugcina ama-akhawunti aqinile.
Izinhloso eziyinhloko zokubalwa kwezimali yilezi:
- Lawula ukuthengiselana kwezezimali: Ukwazi kahle ukuthi kungakanani okungenayo nokuphumayo.
- Lungiselela ukubonisana okusheshayo nokuphumelelayo: Ukukwazi ukubuyekeza noma yiluphi ulwazi lwezezimali ngendlela ehlelekile.
- Gcina uhlelo lokubala oluhlelekile: Ukuthobela imithethonqubo nokusiza ekuhlolweni noma ekubuyekezweni.
- Yenza izilinganiso zomnotho: Ukubheka izinguquko kusengaphambili, ukwenza izinqumo ezinengqondo, kanye nokubikezela izidingo.
Ngaphezu kwalokho, inikeza ulwazi oluwusizo ku:
- Ozakwethu nabaqondisi: Ivumela ukuqinisekiswa kwezinqumo zamasu.
- Amabhange: Bayahlola ukuthi bazonikeza yini uxhaso noma cha.
- Ukuphathwa komphakathi: Nquma ukuthi intela ikhokhwa kahle yini.
- Abangaba ngabatshalizimali noma abaphakeli: Bayakwazisa ukuqina kwebhizinisi.
Iyini inhloso yokubalwa kwezimali enkampanini yakho?
Ukubalwa kwezimali kukutshela ukuthi wenza imali noma ulahlekelwa yimali nokuthi udinga ukuthuthukisa kuphi. Kuphinde kucacise ukuthi unesikweletu esingakanani, ukuthi utshale malini, nokuthi yiziphi izinzuzo ongazilindela.
Ukubalwa kwezimali okufanele kukuvumela ukuthi ufake amafomu akho entela ngokuzethemba , kusiza izicelo zemali mboleko, futhi kukusindise ezimangazweni ezingathandeki. Ngaphezu kwalokho, ukwethula ama-akhawunti wonyaka acacile futhi ahlelwe kahle kuveza isithombe sobungcweti nesithembekile.
Ngaphandle kwesibopho esingokomthetho, ukubalwa kwezimali kuyithuluzi elibalulekile lokukhula okuqinile nokuqonda ukuthi inkampani isebenza kanjani.
Imiqondo ebalulekile yokubalwa kwezimali okufanele uyazi
Manje ake sibheke izinto eziyisisekelo zokubala okufanele uziqonde kusukela ekuqaleni:
Izimpahla Nezikweletu
Izimpahla ziyikho konke inkampani enakho noma enelungelo lokukuqoqa : imali ekhona, ama-akhawunti atholakalayo, isitokwe sempahla, imishini, izindlu, utshalomali, njll.
Izikweletu ziyizikweletu nezibopho : izimali mboleko, abaphakeli, intela engakakhokhwa, njll.
Lezi zinto ezimbili zivela ebhalansini, lapho izimpahla zibekwe khona ohlangothini lwesobunxele lwedokhumenti kanye nezikweletu ngakwesokudla.
Imali engenayo
Umehluko phakathi kwezimpahla nezikweletu . Umelela izinsizakusebenza zenkampani, njengemali yokuqala yabalingani noma inzuzo engakabiwa.
Ishidi le-Balance
Kubonisa isimo sezezimali senkampani ngesikhathi esithile . Kuhlanganisa izimpahla, izikweletu, kanye namasheya. Kuyisifinyezo sokubalwa kwezimali sesimo sebhizinisi, esihlobene kakhulu [nezitatimende/ulwazi lwezezimali].
Ama-akhawunti e-akhawunti
Ukuthengiselana kwezomnotho kuhlukaniswe ngama-akhawunti, okuyizigaba zokubalwa kwezimali. Kunezinhlobo ezine:
- Impahla: Zimelela izimpahla namalungelo.
- Izikweletu: Zimelela izibopho kanye nezikweletu.
- Imali engenayo: Kubonisa izinsiza zabalingani ngokwabo.
- Ukuphatha: Baqoqa imali engenayo kanye nezindleko emisebenzini yansuku zonke.
Kumelwe kube khona
Kubhekisela ezinhlangothini ezimbili ze-akhawunti: idebithi ikholomu yesobunxele (okukhokhiswayo), kanti ikhredithi ingakwesokudla (okukhokhiswayo). Yonke imisebenzi yokubala kumele ilinganiswe phakathi kwezinhlangothi zombili.
Inhlawulo kanye nekhredithi
Ukukhipha imali kusho ukurekhoda ukuthengiselana ohlangothini lwedebithi (okungenayo noma okwandisa impahla). Ukukhipha imali kusho ukurekhoda ukuthengiselana ohlangothini lwesikweletu (okuphumayo noma okwandisa isikweletu).
Ibhalansi ye-akhawunti
Umehluko phakathi kwesamba semali edonswayo kanye nekhredithi . Uma zilingana, ibhalansi ingu-zero bese i-akhawunti ivalwa.
Ijenali kanye ne-Ledger
Ijenali iqopha konke okufakiwe kwe-accounting ngokulandelana kwezikhathi. I- Ledger ifingqa konke ukuthengiselana kwe-akhawunti ngayinye.
Izilinganiso zokulinganisa ezilinganiselwe nezilinganiso
Kuyisifinyezo esibonisa ibhalansi yawo wonke ama-akhawunti ebhizinisi esikhathini esithile. Kungenziwa njalo ngenyanga noma njalo ngekota, futhi kuyisihluthulelo sokuqonda ibhizinisi.
Uyini umjikelezo wokubala imali?
Yinqubo ehlanganisa yonke imikhakha yenkampani phakathi nonyaka wezimali , ngokuvamile kusukela ngoJanuwari kuya kuDisemba.
Kuhlanganisa: ukuvula izincwadi, ukuqopha ukuthengiselana, ibhalansi yesilingo, ukuhlelwa kabusha kwama-akhawunti, ukubalwa komphumela (inzuzo noma ukulahlekelwa) kanye nokuvalwa konyaka wezimali.
Ngesikhathi somjikelezo wokubalwa kwezimali, kwenziwa okufakiwe ukuze kuqoshwe zonke izinkokhelo zomnotho. Le nqubo ibalulekile kunoma yimuphi umnikazi webhizinisi ofuna ukugcina ibhizinisi lisebenza kahle.
I-General Accounting Plan (PGC)
Okuphoqelekile eSpain, i-General Accounting Plan isungula isakhiwo, imithetho, kanye nama-akhawunti okumele asetshenziswe ukuqopha ukuthengiselana . Ihlelwe yaba izingxenye ezinhlanu:
- Uhlaka lomqondo
- Amazinga okubhalisa nokulinganisa
- Ama-akhawunti onyaka
- ithebula le-akhawunti
- Izincazelo kanye nobudlelwano accounting
Ezintathu zokuqala ziyimpoqo. Ezokugcina ezimbili ziyiziqondiso.
Ubani okufanele agcine ama-akhawunti futhi ngani?
Ngokuvamile, zonke izinkampani zezentengiselwano ziyadingeka ngokomthetho ukugcina ama-akhawunti nokuthumela ama-akhawunti azo aminyaka yonke ku-Commercial Registry.
Abantu abazisebenzayo akudingekile ukuthi bagcine ama-akhawunti asemthethweni , kodwa kumele bagcine ama-invoyisi, babhale phansi imali engenayo futhi bathethelele izindleko ngezinjongo zentela.
Kunoma ikuphi, ukugcina ama-akhawunti acacile kusiza ekwenzeni izinqumo nasekulandeleni imithetho . Ukwehluleka ukwenza kanjalo kungaholela ezijezisweni zezimali ezidlula ama-€60.000.
Ukuba nolwazi lokubala imali kukunikeza inkululeko yokuhumusha izinombolo zebhizinisi lakho, wazi ukuthi yiziphi izinqumo okufanele uzenze, futhi uthole amaphutha ngaphambi kokuba sekwephuzile. Kuyithuluzi eliyisisekelo elingasizi nje ibhizinisi lakho kodwa futhi nezimali zakho.