Ukubalwa Kwezimali Okuyisisekelo Semali
Ukubalwa kwemali okusekelwe ku-Cash kuyindlela yokubalwa kwemali eqaphela imali engenayo kanye nezindleko lapho imali itholwa noma ikhishwa ngempela. Lokhu kusho ukuthi ukuthengiselana kuyaqoshwa lapho ukungena kwemali kanye nokuphuma kwenzeka, hhayi lapho kuvela amalungelo nezibopho. Le ndlela isetshenziswa kabanzi ngamabhizinisi amancane, amancane, naphakathi nendawo (ama-MSME), izinhlangano ezithile ezingenzi nzuzo, kanye nezinhlangano ezinemisebenzi elula yokusebenza futhi ezingenazo izinkokhelo zesikweletu eziyinkimbinkimbi. Empeleni, ukubalwa kwemali okusekelwe ku-Cash kubhekwa njengokulula ukukuqonda ngoba kubonisa isimo "sangempela" semali ngesikhathi esithile.
Incazelo kanye nezimiso eziyisisekelo
Ekubalweni kwemali, imali engenayo iyaqashelwa lapho inkampani ithola inkokhelo evela kumakhasimende. Isibonelo, uma isitolo sithengisa izimpahla ngoJanuwari kodwa ikhasimende lingakhokhi kuze kube uFebhuwari, imali engenayo iqoshwa ngoFebhuwari. Ngokufanayo, izindleko ziqoshwa lapho imali ikhokhiwe. Uma inkampani ithola ibhili kagesi likaMashi kodwa ingakhokhi kuze kube u-Ephreli, izindleko zikagesi ziqoshwa ngo-Ephreli.
Isimiso esiyisisekelo silula: akukho mali, akukho marekhodi. Ngakho-ke, izitatimende zezimali ezizovela zizothonywa kakhulu isikhathi sokwamukelwa kwemali kanye nokukhishwa kwayo. Ngakolunye uhlangothi, le ndlela yenza kube lula kubanikazi bamabhizinisi ukuhlola ukulingana kwemali—ukuthi imali yanele yini ukumboza izibopho zesikhashana. Ngakolunye uhlangothi, le ndlela ayibonisi ngokunembile ukusebenza kwezomnotho kwangempela uma kwenzeka ukuthengiselana okuningi ngesikweletu.
Indlela Ukuqopha Kwansuku Zonke Okusebenza Ngayo
Ukubalwa kwemali okusekelwe emalini kuvame ukuqala ngencwadi yemali noma i-akhawunti yasebhange. Yonke imali engenayo iqoshwa njengenzuzo, futhi yonke imali esetshenzisiwe iqoshwa njengezindleko noma ukuthengwa kwempahla, kuye ngohlobo lokuthengiselana. Isibonelo:
1. Amarisidi emali avela ekuthengisweni kwemali aqoshwa njengemali engenayo ngosuku lokwamukelwa.
2. Amarisidi emali avela ekukhokheni imali etholwayo nawo aqoshwa njengemali engenayo ngosuku olutholiwe, noma ngabe ukuthengiswa kwenzeke esikhathini esidlule.
3. Inkokhelo yerenti, amaholo, ugesi, izinto zokusetshenziswa ziqoshwa njengezindleko uma zikhokhwa.
4. Ukuthengwa kwezimpahla ezifana namakhompyutha noma imishini kuyaqoshwa lapho kukhishwa imali. Ngomkhuba olula, amanye amabhizinisi aziqopha ngqo njengezindleko, yize zingaphathwa njengezimpahla ekubalweni kwezimali.
Le ndlela ivame ukusetshenziswa kanye nokugcinwa kwamarekhodi okulula—isibonelo, ukusebenzisa ispredishithi. Ukugxila okuyinhloko kusebufakazini bokuthengiselana njengamarisidi, ama-oda okuthenga, izitatimende ze-akhawunti, kanye nama-deposit slip.
Izinzuzo Zokubalwa Kwezimali Ngesisekelo Semali
Kunezinzuzo eziningana ezenza le ndlela ithandwe, ikakhulukazi emabhizinisini amancane:
1. Kulula futhi kulula ukuyifaka
Abanikazi bamabhizinisi akudingeki baqonde ngokujulile imiqondo yokuqoqa imali efana nemali ekhokhwayo, imali ekhokhwayo, noma ukwehla kwenani. Ukurekhoda kuncike ekutheni imali ingena nini futhi iphuma nini.
2. Kufanelekela ukuphatha ukugeleza kwemali
Ngenxa yokuthi konke ukubalwa kwezimali kugxile emalini, imibiko evelayo isiza abanikazi bamabhizinisi ukuthi basheshe banqume ibhalansi yabo yemali etholakalayo. Lokhu kubalulekile ezinqumweni zansuku zonke, njengokuthenga izinto zokwakha, ukukhokha amaholo, noma imisebenzi yokuhlela.
3. Izindleko zokuphatha eziphansi
Ukubalwa kwemali akudingi uhlelo oluyinkimbinkimbi lokugcina amabhuku, ngaleyo ndlela kunciphisa izindleko zabasebenzi be-akhawunti noma isofthiwe ebizayo. Lokhu kusebenza kahle kuyinzuzo enkulu kuma-MSME.
4. Nciphisa izilinganiso
Ekubalweni kwemali okuqongelelekayo, ama-akhawunti avame ukubandakanya izilinganiso, njengesibonelelo sama-akhawunti angabazekayo noma izindleko eziqongelelekayo. Ukubalwa kwemali kugwema eziningi zalezi zilinganiso, njengoba ukuqoshwa kwenzeka kuphela lapho imali isuka ngempela.
Ukulinganiselwa Nezingozi
Nakuba kuwusizo, ukubalwa kwemali okusekelwe emalini kunobuthakathaka obuningana okudingeka bucatshangelwe:
1. Ayibonisi ngokunembile ukusebenza kwesikhathi
Ngenxa yokuthi imali engenayo kanye nezindleko kuncike esikhathini sokukhokha, inzuzo kanye nokulahlekelwa "kungaphambukiswa." Ibhizinisi lingase libonakale linenzuzo enkulu inyanga eyodwa ngoba amakhasimende amaningi akhokha konke ngesikhathi esisodwa, yize ukuthengisa kwenzeke ezinyangeni ezedlule.
2. Akubonisi izibopho namalungelo angakhokhelwa
Ukubalwa kwemali akubonisi ngokuzenzakalelayo ama-akhawunti angakhokhelwanga noma imali engenayo engakaqoqwa. Ngenxa yalokho, izitatimende zezimali zingabonakala ziphilile kunokuba zinjalo ngempela uma kunenani elikhulu lama-invoyisi angakakhokhwa noma inani elikhulu lokuthengiswa kwekhredithi okungakaqoqwa.
3. Kunzima ukuyisebenzisela amabhizinisi akhulayo
Uma ibhizinisi liqala ukwenza imisebenzi eminingi yesikweletu, lithola isitokwe, noma lisebenzisa imali, ukubalwa kwemali kuba yinto enganele. Abatshalizimali, amabhange, noma abantu besithathu ngokuvamile badinga imibiko ebonisa isimo sezezimali esiphelele.
4. Akuhambisani nezindinganiso ezithile zokubika
Ezindinganisweni eziningi zokubalwa kwezimali, ikakhulukazi ezinkampanini ezidingekayo ukulungiselela izitatimende zezimali ezisemthethweni, isisekelo sokuqoqa imali siyathandwa noma siyadingeka. Ukubalwa kwemali kuvame ukusetshenziswa ngaphakathi noma ezinkampanini ezinobunzima obuphansi.
Isibonelo Esilula Sokuqhathaniswa Kwemali Ne-Accrual
Isibonelo, ngoDisemba 28, ibhizinisi lezinsizakalo laqeda umsebenzi obiza u-Rp. 10.000.000, kodwa ikhasimende lakhokha ngoJanuwari 5 kuphela.
– Isisekelo semali: imali engenayo engu-Rp. 10.000.000 iqoshwa ngoJanuwari 5 (isikhathi sonyaka ozayo).
– Isisekelo semali eqoqiwe: imali engenayo engu-Rp10.000.000 iyaqashelwa ngoDisemba 28 ngoba izinsizakalo sezinikeziwe, yize imali ingakatholakali (iqoshwe njengemali ekhokhwayo).
Lesi sibonelo sibonisa ukuthi isisekelo semali sigxile kakhulu ekugelezeni kwemali, kuyilapho isisekelo semali eqongelelekayo sigxile esikhathini lapho kwenzeka khona umsebenzi wezomnotho.
Kunini lapho i-Cash Basis Accounting ifaneleka khona ukusetshenziswa?
Ukubalwa kwemali okusekelwe emalini kufaneleka emabhizinisini asekelwe kakhulu emalini futhi alula. Izibonelo zifaka phakathi izindawo zokudlela ezincane, abathengisi abancane, abahlinzeki bezinsizakalo zasekhaya, noma amabhizinisi lapho izinkokhelo zamakhasimende zenziwa khona ngqo (ngokheshi noma ngokudluliselwa ebhange). Kulezi zimo, ukubika okusekelwe emalini kwanele ukuhlola izindleko zokusebenza kanye nezidingo zezimali zokuhlela.
Kodwa-ke, uma ibhizinisi liqala ukuthengisa ngesikweletu, linempahla enkulu, noma lidinga ukubika izicelo zemalimboleko yasebhange, khona-ke indlela yokuqoqa imali noma inhlanganisela yemali kanye ne-accrual (isisekelo semali esiguquliwe) ingase ifaneleke kakhulu. Amabhizinisi amaningi aqala ngesisekelo semali ukuze kube lula, bese eshintshela esisekelweni sokuqoqa imali njengoba isilinganiso sawo nezidingo zokubika zanda.
Imikhuba Emihle Ekubalwa Kwezimali Ngesisekelo Semali
Ukuqinisekisa ukuthi ukubalwa kwemali kuyaqhubeka nokunikeza ulwazi oluwusizo, imikhuba elandelayo ingasetshenziswa:
1. Hlukanisa imali yomuntu siqu neyebhizinisi. Lokhu kubalulekile ukuze kugwenywe ukuxhumana okungekuhle futhi kuvunyelwe izinqumo zebhizinisi eziqotho.
2. Bhala phansi ukuthengiselana nsuku zonke noma nini lapho kukhona ukuthengiselana. Ukungaguquguquki kubaluleke kakhulu kunokulinda ukuthi kuqongelelene.
3. Gcina amarekhodi okuthengiselana kahle. Amanothi nezitatimende zasebhange zakha isisekelo sokurekhoda.
4. Yenza ukubuyisana kwebhange. Qondanisa amarekhodi emali nokuthengiselana kwe-akhawunti ukuze ugweme amaphutha.
5. Dala isifinyezo sanyanga zonke. Okungenani, bika ngenzuzo, izindleko, kanye nebhalansi yokugcina ukuze uqaphe izitayela.
Isiphetho
Ukubalwa kwemali okusekelwe kukheshi kuyindlela yokuqopha ebeka phambili ukuhamba kwemali kwangempela—imali engenayo iyaqashelwa lapho kutholwa imali futhi izindleko ziyaqashelwa lapho kukhokhwe imali. Le ndlela ilula, kulula ukuyisebenzisa, futhi isiza kakhulu amabhizinisi amancane ukuphatha uketshezi. Kodwa-ke, ukubalwa kwemali nakho kunemikhawulo, ikakhulukazi ekuboniseni ukusebenza komnotho okuqondene nesikhathi esithile nasekuboniseni amalungelo nezibopho ezivelele. Ngakho-ke, ukukhetha indlela kufanele kuhambisane nezidingo zebhizinisi, ubunzima bokuthengiselana, kanye nezinhloso zokubika. Kwabaningi bama-MSME, ukubalwa kwemali kuyisinyathelo sokuqala esisebenzayo ngaphambi kokushintshela endleleni yokuqoqa imali njengoba ibhizinisi likhula.
