I-Akhawunti Yezezimali Ethuthukisiwe
I-Pendahuluan
I-Advanced financial accounting iyigatsha le-accounting eligcizelela izici zobuchwepheshe nezomqondo zokubalwa kwezimali. Lihilela ukuhlaziywa okujulile kanye nokubika kwezentengiselwano zezimali eziyinkimbinkimbi, kokubili ezinkampanini ezinkulu nezincane. Umgomo ukuqinisekisa ukuthi izitatimende zezimali zibonisa ngokunembile impilo yezomnotho yenhlangano ebikwayo futhi zihambisana nezindinganiso zokubalwa kwezimali ezisebenzayo, kokubili zasekhaya nezamazwe ngamazwe.
Ekucwaningweni kwezimali okuthuthukisiwe, ochwepheshe badinga ukuqonda okujulile kohlaka lomqondo wokubalwa kwezimali, imithetho nemigomo esebenzayo, kanye namasu okuhlaziya ezezimali ayinkimbinkimbi kakhulu. Konke lokhu kuhlose ukukhiqiza ulwazi olufanele noluthembekile lwababambiqhaza njengabatshalizimali, ababolekisi, abalawuli, kanye nabanye abantu.
Imiqondo Nezimiso Eziyisisekelo
Inhlangano eqhuba ukubalwa kwezimali okuthuthukisiwe kumele inake imiqondo eminingana eyisisekelo kanye nezimiso ezibalulekile. Le miqondo nezimiso zifaka:
1. Isimiso Sokungaguquguquki: Siqinisekisa ukuthi izindlela zokubala ezisetshenziswa yinhlangano zihlala zifana kusukela esikhathini kuya kwesinye.
2. Isimiso Sokwethula Okufanelekile: Imibiko yezezimali kumele ichaze isimo sezezimali kanye nokusebenza kwenhlangano ngokwethembeka nangokuthembekile.
3. Isimiso Sokuqaphela Noma Ukuqiniseka: Indlela elondolozayo yokuqaphela nokulinganisa imali engenayo kanye nezindleko, ukuqinisekisa ukuthi akukho ukweqisa ezitatimendeni zezimali.
Empeleni, izinhlangano zivame ukubhekana nezimo eziyinkimbinkimbi ezidinga ukusetshenziswa kwalezi zimiso ngezindlela ezingabonakali ngaso sonke isikhathi. Yingakho ukubalwa kwezimali okuthuthukisiwe kugxile kakhulu ekusetshenzisweni kwalezi zimiso ezimweni ezithile.
Ukuhlukaniswa Kwebhizinisi Nokubika Okuhlanganisiwe
Ukuhlukaniswa Kwebhizinisi
Ukuhlukaniswa kwemisebenzi kuwukuhlukanisa imisebenzi yenkampani ngokusekelwe emigqeni yebhizinisi noma ezifundeni zezwe. Ulwazi lokuhlukaniswa kwemisebenzi lusiza abasebenzisi bezitatimende zezimali:
1. Qonda ukuthi ibhizinisi lihlanganyela kanjani emakethe.
2. Hlola izingozi nezinzuzo ezingaba khona zezigaba ezahlukene zebhizinisi.
3. Yenza izinqumo zokutshala imali ezinolwazi oluthe xaxa.
Ukubika Okuhlanganisiwe
Ukubika okuhlanganisiwe kuhilela ukuhlanganisa izitatimende zezimali zenkampani engumzali kanye nezinkampani ezingaphansi kwayo zibe yiqoqo elilodwa lezitatimende zezimali. Izinselele ezibalulekile ekubikeni okuhlanganisiwe zifaka:
1. Susa ukuthengiselana phakathi kwezinkampani: Susa ukuthengiselana phakathi kwezinhlangano ezingaphakathi kweqembu okungakhulisa imiphumela yokusebenza uma kungaqedwa.
2. Ukwabiwa Kwezintshisekelo Ezingalawuli: Ukuhlonza nokubika ingxenye yenzuzo noma ukulahlekelwa okungokwabanikazi bamasheya abancane.
Ukuhlanganiswa Kwebhizinisi Nokuhlanganiswa
Inhlanganisela yebhizinisi ichaza inqubo yokuhlanganisa izinkampani ezimbili noma ngaphezulu zibe yibhizinisi elilodwa lezomnotho. Lokhu kungafezwa ngokuhlanganiswa, ukuthengwa, noma inhlanganisela yebhizinisi. Izitatimende zezimali zebhizinisi eliphumelelayo kumele zibonise inani elifanele lazo zonke izimpahla nezikweletu ezitholiwe noma ezihlanganisiwe.
Indlela Yokuthola
Indlela yokuthola iyindlela evame ukusetshenziswa yokubala inhlanganisela yebhizinisi. Izinqubo eziyinhloko endleleni yokuthola zifaka:
1. Thola Ibhizinisi Elitholayo: Thola inkampani etholayo noma ephetheyo.
2. Ukunquma Usuku Lokutholwa: Usuku lapho ukulawulwa kwebhizinisi eliqondiwe kudluliselwe khona.
3. Ukulinganisa Ukucatshangelwa Kokudluliselwa: Ukuhlola ukucatshangelwa okukhokhwe yisitholi ukuze kutholwe ukulawula ibhizinisi eliqondiwe.
4. Ukuqashelwa Nokulinganiswa Kwezimpahla, Izikweletu, kanye Nezintshisekelo Ezingalawuli: Thola futhi ulinganise zonke izimpahla nezikweletu ezibonakalayo zebhizinisi elitholiwe ngenani lazo elifanele.
Amathuluzi Ezezimali
Ukubalwa kwezimali okuthuthukisiwe kuhilela nokuphatha amathuluzi ezezimali, okuhlanganisa ama-derivatives, amabhondi, amasheya akhethwayo, kanye nezinye izinkontileka zezibambiso. Amathuluzi ezezimali avame ukulinganiswa kusetshenziswa inani elifanele, elingaba nokuguquguquka okukhulu futhi lidinga ukwahlulela okuyinkimbinkimbi.
Izinsimbi zezimali zihlukaniswe izinhlobo ezimbili eziyinhloko:
1. Amathuluzi Ezikweletu: Izibonelo zifaka phakathi amabhondi nemali mboleko yasebhange.
2. Amathuluzi Okulingana: Izibonelo zifaka phakathi isitoko esivamile kanye nesitoko esithandwayo.
Ukulinganiswa Kwenani Elifanele
Inani elifanele libonisa intengo etholwe ukuthengisa impahla noma ekhokhelwe ukudlulisa isikweletu ekuthengiselaneni okuhlelekile phakathi kwabahlanganyeli bemakethe ngosuku lokulinganisa. Amasu okulinganisa inani elifanele afaka ukusetshenziswa kwamanani emakethe (izinga 1), okokufaka okubonakalayo ngaphandle kwamanani emakethe (izinga 2), kanye nokokufaka okungabonakali (izinga 3).
Izitatimende Zezezimali Ezihlanganisiwe
Isitatimende Senzuzo Noma Ukulahlekelwa kanye Nenye Imali Engenayo Ephelele
Isitatimende semali engenayo sinikeza ulwazi mayelana nemiphumela yokusebenza kwebhizinisi yesikhathi esithile. Enye imali engenayo ephelele ifaka phakathi izinto ezingakatholakali njengezinzuzo/ukulahlekelwa okuvela ekuhunyushweni kwemali yangaphandle kanye nezinguquko enanini elifanele lezinto ezisuselwe ezivikelwe.
Ibhalansi Yebhalansi
Ibhalansi iveza isimo sezezimali senhlangano ngesikhathi esithile, okuhlanganisa izimpahla, izikweletu, kanye ne-equity yomnikazi. Enye yezinselele ekulungiseleleni ibhalansi ehlanganisiwe ukuqaphela inhloso enhle kanye nokuhlolwa okufanele kwezimpahla ezitholwe ngenhlanganisela yebhizinisi.
Isitatimende Sokuhamba Kwemali
Isitatimende sokugeleza kwemali sinikeza umbono jikelele wokungena kwemali kanye nokuphuma kwayo okuhlukaniswe ngemisebenzi yokusebenza, yokutshala imali, kanye neyezimali. Lokhu kusiza abasebenzisi bezitatimende zezimali ukuthi bahlole ikhono lebhizinisi lokukhiqiza imali engenayo esikhathini esizayo.
Ukubalwa Kwezimali Zentela Yengeniso
Ukubalwa kwentela yengeniso ekubhalweni kwezimali okuthuthukisiwe kugcizelela ukuqashelwa nokulinganiswa kwezimpahla nezikweletu zentela ezihlehlisiwe. Intela yengeniso ehlehlisiwe ivela ngokwehluka kwesikhathi ekuqashelweni kwemali engenayo nezindleko phakathi kwezitatimende zezimali ngezinjongo zokubalwa kwezimali kanye nezitatimende zentela ngezinjongo zentela.
Ukuqashelwa Kwentela Okuhlehlisiwe
Ukuqashelwa kwentela okuhlehlisiwe kuhilela ukuhlonza izisekelo zentela zezimpahla nezikweletu nokubala umthelela wazo ezindlekweni zentela engenayo ezibikiwe. Lokhu kubalwa kudinga izilinganiso ezivame ukuba yinkimbinkimbi futhi ezidinga ulwazi olujulile lwemithetho yentela esebenzayo.
I-Penutup
Ukubalwa kwezimali okuthuthukisiwe kugxila kakhulu ezicini eziyinkimbinkimbi zokubika ngezezimali, okuhlanganisa ukuphatha ukuthengiselana okuyinkimbinkimbi, ukuhlukaniswa kwebhizinisi, ukubika okuhlanganisiwe, ukuhlanganiswa kwebhizinisi, amathuluzi ezezimali, kanye nokubalwa kwentela yengeniso. Abasebenzi kulo mkhakha kumele baqinisekise ukuthi izitatimende zezimali abazikhiqizayo azigcini nje ngokuthobela amazinga afanele okubalwa kwezimali kodwa futhi zinikeza isithombe esifanele nesinembile sesimo sezimali senhlangano kanye nemiphumela yokusebenza.
Ngokuqonda okujulile kanye nokusetshenziswa kwezimiso namasu athuthukile, ukubalwa kwezimali okuthuthukile kudlala indima enkulu ekuhlinzekeni ngolwazi olubalulekile oludingwa ngababambiqhaza abahlukahlukene ekwenzeni izinqumo zomnotho ezinolwazi nezinamasu.
