Umjikelezo Wokubalwa Kwezimali Wezinkampani Zesevisi: Umhlahlandlela Ophelele
Umjikelezo wokubala uwuchungechunge lwezinyathelo ezilandelwa yizinkampani ukulandelela nokuphatha ukuthengiselana kwazo kwezezimali phakathi nesikhathi sokubala. Ezinkampanini zezinsizakalo, ezihlinzeka ngemikhiqizo engabonakali kunezimpahla eziphathekayo, umjikelezo wokubala ufana kakhulu nowezinkampani kwezinye izimboni, kodwa ngezinto ezimbalwa ezicatshangelwayo. Lesi sihloko sinikeza ukubuka okuningiliziwe umjikelezo wokubala wezinkampani zezinsizakalo, sichaza isinyathelo ngasinye esihilelekile kusukela ekuthengiselaneni kokuqala kuya ekulungiseleleni izitatimende zezimali.
1. Ukuhlonza Nokuhlaziya Ukuthengiselana
Umjikelezo wokubala uqala ngokuhlonza nokuhlaziya ukuthengiselana kwebhizinisi. Ezinkampanini zezinsizakalo, ukuthengiselana kuvame ukufaka izivumelwano zesevisi yamakhasimende, amarisidi ezindleko (njengempahla yehhovisi kanye nezinsiza), ukuthengiselana ngamaholo, kanye nokufakwa kwemali engenayo yesevisi. Inhloso eyinhloko kulesi sigaba ukubamba ngokunembile zonke izehlakalo zomnotho ezithinta isimo sezezimali senkampani.
izinyathelo:
1. Qoqa Amadokhumenti Omthombo: Qoqa ama-invoyisi, amarisidi, izitatimende zasebhange, kanye nezinkontileka.
2. Hlaziya Ukuthengiselana: Hlola ukuthengiselana ngakunye ukuze unqume umthelela wako ezitatimendeni zezimali. Isibonelo, ukuqaphela imali engenayo yesevisi lapho kwenziwa isevisi.
2. Ukuthengiselana Kwezincwadi
Uma ukuthengiselana sekuhlonziwe futhi kwahlaziywa, isinyathelo esilandelayo ukukurekhoda kujenali evamile. Lokhu kuhilela ukwenza okufakiwe kujenali okubhala phansi izingxenye zedebithi nekhredithi zokuthengiselana ngakunye.
izinyathelo:
1. Nquma Ama-akhawunti Athintekile: Thola ukuthi yimaphi ama-akhawunti athintekile (isib. Imali, Imali Engenayo Yesevisi, Ama-akhawunti Angatholwa).
2. Okufakiwe Kwejenali Yamarekhodi: Bhala phansi okuthengiselwe kujenali ejwayelekile usebenzisa ukubalwa kwezimali okuphindwe kabili. Okufakiwe ngakunye kufanele kuchaze ukuthengiselana, ama-akhawunti athintekile, kanye nenani elikhishwe imali futhi elifakwe imali.
3. Ukuthumela ku-General Ledger
Okufakiwe kwejenali kube sekuthunyelwa ku-general ledger, okuyirekhodi eliphelele lawo wonke ama-akhawunti asetshenziswa yinkampani. Okufakiwe kwejenali ngakunye kudluliselwa ku-akhawunti yomuntu ngamunye efanele ku-ledger.
izinyathelo:
1. Ukudluliselwa Kokufakiwe: Thumela okufakiwe kwejenali ngayinye kusuka kujenali evamile kuya kuma-akhawunti e-ledger ahambisanayo.
2. Buyekeza Izilinganiso: Qinisekisa ukuthi ama-akhawunti e-ledger abonisa izilinganiso ezifanele ngemva kokuthumela ngakunye.
4. Ukulungiselela Ibhalansi Yesilingo Engalungiswanga
Isinyathelo esilandelayo sihilela ukulungiselela ibhalansi yesilingo engalungisiwe ukuqinisekisa ukuthi wonke ama-debit nama-credits abhalwe encwadini ye-ledger abhalansiwe. Lokhu kusiza ekuboneni noma yikuphi ukungafani noma amaphutha okungenzeka ukuthi kwenzeke ngesikhathi senqubo yokubhala noma yokuthumela amaphephandaba.
izinyathelo:
1. Bhala uhlu lwawo wonke ama-akhawunti kanye nezilinganiso: Bhala uhlu lwawo wonke ama-akhawunti e-ledger kanye nezilinganiso zawo zokugcina.
2. Isamba Semali Ebolekiwe Namakhredithi: Fingqa inani lemali ebolekiwe namakhredithi ukuze uhlole ukulingana.
5. Ukwenza Ukulungisa Okufakiwe
Ukulungisa okufakiwe kuyadingeka ukuze kubalwe imali engenayo kanye nezindleko ezenzekile kodwa ezingakaqoshwa. Ezinkampanini zezinsizakalo, okufakiwe okuvamile kokulungisa kungafaka phakathi imali engenayo eqongelelekile, izindleko ezikhokhelwa kusengaphambili, ukwehla kwenani, kanye nezindleko eziqongelelekile.
Izibonelo Nezinyathelo:
1. Imali Eqoqiwe: Qaphela imali engenayo etholwe kodwa engakakhokhiswa. Ama-akhawunti Edebithi Atholakalayo kanye Nemali Engenayo Yesevisi Yesikweletu.
2. Izindleko Ezikhokhelwa Ngaphambili: Beka izindleko ezikhokhelwa kusengaphambili esikhathini esifanele. Khipha imali ku-akhawunti yezindleko bese ufaka izindleko Ezikhokhelwa Ngaphambili.
3. Ukwehla kwenani: Beka izindleko zezimpahla zesikhathi eside empilweni yazo ewusizo. Ukwehla kwenani le-Debit Izindleko kanye nekhredithi Ukwehla kwenani eliqongelelekile.
4. Izindleko Eziqongelelekile: Qaphela izindleko ezitholiwe kodwa ezingakakhokhwa. Dlulisa imali ku-akhawunti yezindleko efanele kanye nama-akhawunti esikweletu akhokhwayo.
6. Ukulungiselela Ibhalansi Yesilingo Elungisiwe
Ngemva kokwenza konke okufakiwe okudingekayo kokulungisa, lungisa ibhalansi yesivivinyo elungisiwe. Lokhu kuqinisekisa ukuthi ama-akhawunti e-ledger abuyekezwa kahle futhi alinganisiwe.
izinyathelo:
1. Bhala Ama-akhawunti Alungisiwe kanye Nezilinganiso: Buyekeza ama-akhawunti e-ledger ngokufaka okulungisayo bese uhlanganisa uhlu lwalezi zilinganiso ezilungisiwe.
2. Isamba Semali Ekhokhiwe Nezikweletu Ezilungisiwe: Qinisekisa ukuthi imali ekhokhiwe nezikweletu ezilungisiwe zebhalansi yesilingo zisalingana.
7. Ukulungiselela Izitatimende Zezezimali
Njengoba ibhalansi yesilingo elungisiwe isikhona, isinyathelo esilandelayo ukulungiselela izitatimende zezimali. Lokhu kufaka phakathi isitatimende semali engenayo, isitatimende semali engenayo egciniwe, ibhalansi, kanye nesitatimende sokugeleza kwemali.
Ukubuka Konke Kwezitatimende Zezezimali:
1. Isitatimende Semali Engenayo: Sifingqa imali engenayo kanye nezindleko ukuze sibonise imali engenayo noma ukulahlekelwa kwesamba sesikhathi.
2. Isitatimende Semali Etholiwe: Sibonisa izinguquko emalini engenayo etholiwe, okuhlanganisa imali engenayo kanye nezabelo.
3. Ibhalansi: Inikeza isithombe-skrini sesimo sezimali senkampani ekupheleni kwesikhathi, esibonisa izimpahla, izikweletu, kanye nezabelo.
4. Isitatimende Sokugeleza Kwemali: Imininingwane yokungena kwemali kanye nokuphuma kwayo emisebenzini yokusebenza, yokutshala imali kanye neyezimali.
8. Ukwenza Okufakiwe Kokugcina
Izicelo zokuvala zenzelwa ukudlulisa ibhalansi kusuka kuma-akhawunti esikhashana (imali engenayo, izindleko, izinzuzo) kuya kuma-akhawunti ahlala njalo (imali engenayo egciniwe) kanye nokusetha kabusha ama-akhawunti esikhashana esikhathini esilandelayo.
izinyathelo:
1. Vala Ama-akhawunti Emali Engenayo: Ama-akhawunti emali engenayo yedebithi kanye nesifinyezo semali engenayo yekhredithi.
2. Vala Ama-akhawunti Ezindleko: Isifinyezo Semali Engenayo Yedebithi kanye nama-akhawunti ezindleko zesikweletu.
3. Isifinyezo Semali Engenayo: Dlulisa imali engenayo noma ukulahlekelwa okusele ku-Retained Earnings.
4. Vala Izabelo: Imali Etholwayo Egciniwe Yedebithi kanye Nezabelo Zekhredithi.
9. Ukulungiselela Ibhalansi Yesilingo Ngemva Kokuvala
Ngemva kokuvala okufakiwe, lungisa ibhalansi yesivivinyo ngemuva kokuvala ukuqinisekisa ukuthi wonke ama-akhawunti esikhashana avaliwe kahle nokuthi ileja ilinganisiwe.
izinyathelo:
1. Bhala Ama-akhawunti Ahlala Njalo kanye Nezilinganiso: Bhala uhlu lwawo wonke ama-akhawunti e-ledger asele ngemva kokuvala kanye nezilinganiso zawo.
2. Isamba Semali Ekhokhwayo Namakhredithi: Qinisekisa ukuthi inani lemali ekhokhwayo lilingana nenani lemali ekhokhwayo.
10. Ukubuyisela Okufakiwe (Ongakukhetha)
Ezinye izinkampani zisebenzisa okufakiwe okuhoxisiwe ukuze kube lula ukuqoshwa kokuthengiselana okuvamile esikhathini esisha sokubalwa kwezimali. Lokhu okufakiwe kuguqula okufakiwe okuthile okulungisiwe okwenziwe esikhathini esidlule.
izinyathelo:
1. Thola Izinguquko Ezingaguqulwa: Ukuguqulwa okuvamile kufaka phakathi imali engenayo kanye nezindleko eziqongelelwe.
2. Qopha Okufakiwe Okuhlehlisayo: Yenza okufakiwe okuhlehlisa okufakiwe kokuqala kokulungisa ekuqaleni kwesikhathi esisha.
Isiphetho
Umjikelezo wokubalwa kwezimali wezinkampani zezinsizakalo unikeza uhlaka oluphelele lokulandelela ngokunembile ukuthengiselana kwezezimali nokulungiselela izitatimende zezimali ezithembekile. Ngenkathi inkampani ngayinye ingaba nokuthengiselana okuhlukile nezidingo ezithile, ukulandela izinyathelo ezichaziwe kuqinisekisa ukuvumelana, ukunemba, kanye nokuhambisana nemithetho. Ngokunamathela ngokucophelela kumjikelezo wokubalwa kwezimali, izinkampani zezinsizakalo zingagcina isithombe esicacile nesinembile sempilo yazo yezezimali, zisekele ukwenza izinqumo ezinolwazi kanye nokuhlela amasu.
