Ukubalwa Kwemali Nezilinganiso Zemali
Imali kanye nokulingana kwemali kuyigazi lokuphila kwezimali zenkampani. Cishe yonke imisebenzi yebhizinisi—kusukela ekutholeni izinkokhelo zamakhasimende kanye nokukhokhela abaphakeli kuya ekukhokheni abasebenzi kanye nokubuyisela imali mboleko—kunciphisa ukuphathwa kwemali. Ngenxa yokuthi iyona ewuketshezi kakhulu futhi isetshenziswa kabi kalula, imali futhi ingenye yama-akhawunti ahlolwa njalo futhi alawulwa ngokuqinile. Lesi sihloko sixoxa ngencazelo yemali kanye nokulingana kwemali, izingxenye zayo, ukuphathwa kwezimali, kanye nemikhuba yokulawula yangaphakathi ebalulekile ekubikeni kwezezimali okunembile nokuthembekile.
Ukuqonda Imali kanye Nokulingana Kwemali
Ngokuvamile, imali iyimali kanye nebhalansi etholakalayo ukuze isetshenziswe ngokushesha. Imali ihlanganisa kokubili imali ekhona kanye nemali esebhange. Kubhalansi, imali yethulwa njengempahla yamanje ngoba ingasetshenziswa nganoma yisiphi isikhathi ukuxhasa imisebenzi yenkampani.
Okwamanje, okulingana nemali kuyizimali zesikhashana ezitholakala kalula, eziguqulwa kalula zibe yimali ngenani elithile, futhi ezinengozi encane yokushintshashintsha kwenani. Empeleni, okulingana nemali "cishe kufana" nemali ngoba kungathengiswa ngokushesha nangokuphephile.
Ngaphansi kwezindinganiso eziningi zokubala imali, okulingana nemali ngokuvamile kuba nokuvuthwa okufushane kakhulu, ngokuvamile izinyanga ezintathu noma ngaphansi kusukela osukwini lokutholwa. Lokhu kuvuthwa kubalulekile ukuthi ithuluzi libonise ngempela uketshezi oluphezulu kanye nengozi ephansi.
Izingxenye Zemali
Imali esetshenziswayo ingaba ngezindlela eziningana:
1. Imali: imali yamaphepha nezinhlamvu zemali ezigcinwa ebhokisini lemali elincane noma esisefweni.
2. Ibhalansi ye-akhawunti yasebhange: isheke noma imali egciniwe engakhishwa nganoma yisiphi isikhathi.
3. Amasheke kanye nezikweletu ze-giro ezitholiwe futhi ezingakhokhwa ngokushesha (uma kungekho zinkinga).
4. Imali encane: imali ebekelwe eceleni yezindleko ezincane ezivamile, isibonelo izindleko zokuhamba zendawo, izindleko zokuhlangabezana, noma ukuthenga izinto zokubhala.
Kodwa-ke, kubalulekile ukuqaphela ukuthi akuzona zonke izimali ebhange ezihlukaniswa ngokuzenzakalelayo njengemali. Izimali ezilinganiselwe—njengezimali ze-escrow, izimali zesiqinisekiso, noma izimali ezingasetshenziswa kuphela ngezinhloso ezithile—ngokuvamile kudingeka zethulwe ngokwehlukana noma zidalulwe ngokwanele kumanothi ezitatimendeni zezimali, kuye ngohlobo lwemikhawulo.
Izingxenye Ezilingana Nemali
Izinto ezilingana nemali ngokuvamile zifaka amathuluzi alula kakhulu futhi anobungozi obuphansi, njenge:
– Idiphozithi yesikhathi esifushane kakhulu (isib. inyanga eyodwa noma izinyanga ezi-3) engafakwa ngaphandle kwezijeziso ezibalulekile.
- Izibambiso zemakethe yemali ezivuthwa maduze futhi ezinengozi ephansi yesikweletu.
– Amanye amathuluzi emakethe yemali angaguqulwa ngokushesha abe yimali ngenani elicishe liqiniseke.
Izinsimbi ezifana nesitoko esivamile azibhekwa njengezilingana nemali ngoba inani lazo liyashintshashintsha. Amabhondi esikhathi eside nawo awazona izilingana nemali ngoba anezingozi ezahlukene zokushintshashintsha kwenani kanye nokuguquguquka kwemali.
Ukuqashelwa Nokulinganiswa
Ekubalwa kwemali, imali kanye nokulingana kwemali kuyaqashelwa lapho inkampani ithola ukulawula imali noma amathuluzi alingana nemali. Ukulinganisa ngokuvamile kusebenzisa inani elilinganiselwe lemali kanye nenani lokuphatha elilinganiselwa enanini elifanele lemali elingana nemali. Ngenxa yokuthi ukulingana kwemali kuhlala isikhathi esifushane futhi kunengozi encane, umehluko enanini ngokuvamile awubalulekile.
Okubalulekile ekubikeni ukuqinisekisa ukuhlukaniswa kwempahla okulungile: kungakhathaliseki ukuthi ithuluzi lihlukaniswe njengemali, okulingana nemali, ukutshalwa kwezimali kwesikhashana, noma ezinye izimpahla. Ukuhlukaniswa okungafanele kungathinta ukuguquguquka kwezimali kwenkampani kanye nokuhlaziywa kwempilo yezezimali.
Ukuqoshwa Kwemali Ekhokhwayo
Ukuthengiselana kwemali kwansuku zonke kuqoshwa ngendlela yokukhokha imali kanye nekhredithi. Isibonelo esilula:
- Amarisidi emali avela ekuthengisweni kwemali
Idebithi: Imali
Isikweletu: Ukuthengisa
- Amarisidi emali avela ekukhokheni imali etholwayo yamakhasimende
Idebithi: Imali
Isikweletu: Ama-akhawunti Atholakalayo
- Inkokhelo kubaphakeli
I-Debit: Ama-akhawunti Akhokhwayo
Isikweletu: Imali
– Ukukhokhwa kwezindleko zokusebenza (isib. ugesi, irenti)
Idebithi: Izindleko (Ugesi/Irenti)
Isikweletu: Imali
Empeleni, izinkampani zivame ukusebenzisa izincwadi zemali noma amamojula emali/ebhange ezinhlelweni zokubala ukuze ziqophe ukuthengiselana ngokulandelana kwezikhathi, okuhambisana nobufakazi obanele bokuthengiselana (ama-invoyisi, amarisidi, ubufakazi bokudluliswa).
Uhlelo Lwemali Oluncane: I-Imprest kanye Nokushintshashintsha Kwesimo
Imali encane ivame ukuphathwa ngezindlela ezimbili:
1. Uhlelo lokufaka impahla
Kulolu hlelo, ibhalansi yemali encane igcinwa ngenani elinqunyiwe. Izindleko zemali encane ziqoshwa kusetshenziswa ama-disbursement slips, futhi uma izimali ziphela, imali encane igcwaliswa ngenani le-disbursement slip.
Okufakiwe kwe-akhawunti kuvame ukwenziwa lapho kugcwaliswa kabusha:
Idebithi: Izindleko ezihlobene (ezokuthutha, izinto zokubhala, njll.)
Isikweletu: Imali/Ibhange
2. Uhlelo olushintshashintshayo
Izindleko zemali encane ziqoshwa ngokushesha lapho zenzeka, okuvumela ibhalansi ye-akhawunti yemali encane ukuthi ishintshe ngokusekelwe ekuthengiselaneni. Lolu hlelo aluvamile ukusetshenziswa ngoba kunzima kakhulu ukululawula.
Uhlelo lokungenisa impahla luvame ukubhekwa njengolungcono ekulawuleni ngoba lwenza kube lula ukuhlanganisa imali ebonakalayo kanye nobufakazi bokusetshenziswa kwemali.
Ukubuyisana Kwebhange
Enye yezinqubo ezibaluleke kakhulu ekubalweni kwemali ukubuyisana kwebhange, okuhlanganisa ukufanisa ibhalansi yemali ngokwerekhodi lenkampani nebhalansi ngokwesitatimende sasebhange. Ukubuyisana kuyadingeka ngenxa yokwehluka kwesikhathi kanye nokuthengiselana okungakabhalwa yinoma yiliphi iqembu, njengokuthi:
– Imali efakwayo ngesikhathi sokuthutha: iqoshwe yinkampani, ayikakangeni ebhange.
– Amasheke asele: aqoshwe yinkampani njengezinkokhelo, angakakhokhwa.
– Imali yokuphatha ibhange: eqoshwe ebhange, engakaqoshwa yinkampani.
– Inzalo yasebhange: imali engenayo yenzalo eqoshwe ebhange, engakaqoshwa yinkampani.
– Isheke elibhajwe noma elenqatshiwe: ibhange liyakwenqaba ukukhokhwa kwemali, inkampani kumele ilungise imali ekhokhwayo.
– Ukurekhoda amaphutha enkampani noma ebhange.
Imiphumela yokubuyisana ivame ukukhiqiza amajenali okulungisa, isibonelo sezimali zokuphatha ibhange noma imali engenayo yenzalo esanda kutholwa esitatimendeni sasebhange.
Isethulo Ezitatimendeni Zezezimali
Esitatimendeni sesimo sezimali, imali kanye nokulingana kwemali kwethulwa njengento eyodwa, “Imali kanye Nokulingana Kwemali.” Emanothini ezitatimendeni zezimali, izinkampani zivame ukudalula:
- Izinqubomgomo zokubala imali mayelana nencazelo yezinto ezilingana nemali.
– Imininingwane yemali kanye nezingxenye ezilingana nemali.
– Imali enqunyelwe, uma ikhona.
- Izingozi zokuntuleka kwemali ezifanele kanye nokuphathwa kwemali.
Imali kanye nokulingana kwemali nakho kuhlobene eduze nesitatimende sokuhamba kwemali. Eqinisweni, incazelo yemali kanye nokulingana kwemali esetshenziswa ku-balance sheet kumele ihambisane nencazelo esetshenziswa ekulungiseleleni isitatimende sokuhamba kwemali. Izinguquko ku-cash kanye nokulingana kwemali phakathi naleso sikhathi kumele zichazwe ngokusebenzisa ukusebenza, ukutshala imali, kanye nokuxhasa ukugeleza kwemali.
Ukulawulwa Kwangaphakathi Kwemali
Ngenxa yokuthi imali isengozini enkulu yokukhwabanisa, izinkampani zidinga ukusebenzisa izindlela zokulawula zangaphakathi eziqinile, okuhlanganisa:
1. Ukuhlukaniswa kwemisebenzi: umuntu othola imali kufanele ahluke kumuntu oqopha ukuthengiselana futhi ahluke kumuntu owenza ukubuyisana kwebhange.
2. Ukugunyazwa okunezigaba: izinkokhelo zenani elithile kumele zivunyelwe yisikhulu esigunyaziwe.
3. Amadokhumenti aphelele: yonke imali etholiwe/esetshenzisiwe kumele isekelwe ubufakazi obusebenzayo.
4. Amadiphozithi ansuku zonke: imali etholwayo kufanele ifakwe ebhange ngokushesha ukuze kuncishiswe ubungozi.
5. Imikhawulo yokufinyelela ngokoqobo: ama-safe, imali encane, amathokheni asebhange, kanye nezimvume zokudlulisela zivikelwe ngokuqinile.
6. Ukubuyisana okuvamile: ukubuyisana kwebhange kwenziwa ngezikhathi ezithile (kungcono njalo ngenyanga noma kaningi).
7. Ukuhlolwa kwangaphakathi nokuhlolwa okungazelelwe: ukuhlolwa kwemali encane okungahleliwe kuyasebenza ekuvimbeleni ukusetshenziswa kabi.
I-Penutup
Ukubalwa kwemali kanye nokulingana kwemali kungaphezu nje kokuqopha ukungena kanye nokuphuma kwemali. Kuhlanganisa ukuhlukaniswa okufanele, ukugcinwa kwamarekhodi okuhlelekile, ukubuyisana kwebhange okunembile, ukwethula okusobala, kanye nokulawula kwangaphakathi okwanele. Ngokuphathwa kwemali okufanele, izinkampani zingagcina ukulingana kwemali, zinciphise ingozi yokukhwabanisa, futhi zithuthukise ukuthembeka kwezitatimende zezimali. Ekugcineni, ikhwalithi yolwazi lwemali kanye nokulingana kwemali yakha isisekelo esibalulekile sokwenza izinqumo zokuphatha, abatshalizimali, kanye nababolekisi.
