Ama-akhawunti Angatholwa Imali
Ukubalwa kwemali okutholakala kuma-akhawunti kuyisihloko esibalulekile ekubalweni kwemali ngoba kuhlobene ngqo nokuthengiswa kwemali, ukuhamba kwemali, kanye nengozi yokulahlekelwa ngenxa yokwehluleka kwamakhasimende. Empeleni, izinkampani eziningi zithengisa izimpahla noma izinsizakalo ngesikweletu ukuze zandise ukuthengisa futhi zandise isabelo semakethe. Kodwa-ke, leli su linemiphumela: izinkampani kumele ziphathe imali yazo etholakala ngendlela efanele ukuqinisekisa ukubika kwezezimali okunembile nokugcina ukuhamba kwemali okunempilo. Lesi sihloko sixoxa ngencazelo, ukuqashelwa, ukulinganiswa, ukuqoshwa, kanye nokulawulwa kwangaphakathi kwama-akhawunti atholakalayo.
Incazelo Yama-Akhawunti Atholakalayo
Ama-akhawunti atholakalayo yimali etholwa yinkampani kumakhasimende avela ekuthengisweni kwezimpahla noma izinsizakalo ngesikweletu enkambisweni evamile yebhizinisi. Ama-akhawunti atholakalayo abhekwa njengempahla yamanje ngoba ngokuvamile aqoqwa esikhathini esifushane, isibonelo, izinsuku ezingu-30 kuya kwezingu-90. Ama-akhawunti atholakalayo ahlukile kwezinye izimali ezitholwayo, njengemali etholwa ngabasebenzi, imali etholwa ngenzalo, noma imali etholwa yizinhlangano ezihlobene, okungaveli emisebenzini eyinhloko yokusebenza.
Ngamanye amazwi, ama-akhawunti atholakalayo "yilungelo lenkampani lokuthola imali" evela kumakhasimende ngenxa yokuthengiselana ngesikweletu okwenzeke futhi okuye kwaqashelwa njengenzuzo.
Izizathu Zokuvela Kwama-Akhawunti Akhokhwayo
Ama-akhawunti akhokhwayo avela lapho inkampani inika amakhasimende isikweletu. Lokhu kungenzeka ngezizathu eziningana, njenge:
1. Khulisa ukuthengisa ngokunikeza izinkokhelo ezilula.
2. Qinisa ubudlelwano bebhizinisi kanye nokwethembeka kwamakhasimende.
3. Ukuzivumelanisa nemikhuba yemboni, njengoba emikhakheni eminingi ukuthengiswa kwezikweletu kuyinto evamile.
4. Khulisa ukuncintisana, ikakhulukazi uma abancintisana nabo benikeza imigomo yesikweletu ekhangayo.
Kodwa-ke, ama-akhawunti akhokhwayo nawo athwala izingozi ezifana nokukhokha sekwephuzile kanye nezikweletu ezimbi, ngakho-ke ukuqoshwa nokuhlolwa okwanele kuyadingeka.
Ukuqashelwa Kwama-Akhawunti Akhokhwayo
Ama-akhawunti atholakalayo ayaqashelwa lapho inkampani ilethe izimpahla noma izinsizakalo kumakhasimende futhi inesicelo esivumelekile sokuqoqa inkokhelo. Ngokuvamile, lapho kwenzeka ukuthengiswa kwesikweletu, inkampani iyaqaphela:
– Imali engenayo ngokwenani lokuthengiselana.
– Ama-akhawunti atholakalayo yinani elingaqoqwa kumakhasimende.
Isibonelo, inkampani ithengisa izimpahla ezibiza u-Rp10.000.000 ngesikweletu. Ngesikhathi kwenzeka lokhu kuthengiselana, okufakiwe ephephabhukwini yilokhu:
– Idebithi: Ama-akhawunti Atholakalayo Rp. 10.000.000
– Isikweletu: Ukuthengisa Rp10.000.000
Uma kukhona intela yentengo eyengeziwe (i-VAT) noma ezinye izintela ezihlobene, khona-ke lezi zingxenye nazo ziyaqashelwa ngokuhambisana nemithetho yentela.
Ukulinganisa Okungatholwa Ama-akhawunti
Ekubalweni kwezimali, ama-akhawunti atholakalayo ngokuvamile alinganiswa ngenani lawo elilindelekile elitholakalayo. Lokhu kusho ukuthi ama-akhawunti atholakalayo anikezwa ngemuva kokukhipha ama-akhawunti angaqoqwanga alinganiselwayo. Lokhu kubalulekile ukuvimbela izitatimende zezimali ezinethemba elikhulu ekuboniseni ingozi yangempela yesikweletu.
Kunemiqondo emibili eyinhloko ekulinganisweni kwemali etholwayo:
1. Inani eliphansi (okungakhokhwa): inani lebhili ngokwe-invoyisi.
2. Inani eliphelele elitholakalayo (elingenayo intela): inani elilinganiselwa ukuthi liqoqwe ngemva kokubheka isibonelelo sama-akhawunti angabazekayo.
Isibonelo, uma ama-akhawunti afanele ukukhokhelwa engu-Rp100.000.000 futhi kulinganiselwa ukuthi u-3% awuqoqwa, khona-ke isethulo esiphelele sizoba ngu-Rp97.000.000 kanye nesibonelelo sama-akhawunti angabazekayo angu-Rp3.000.000.
Indlela Yokuqopha Ama-akhawunti Angaqoqwa
Ekubalweni kwezimali, kunezindlela ezimbili okuxoxwa ngazo njalo zokubalwa kwezimali kwama-akhawunti angaqoqwa: indlela yokususa imali ngqo kanye nendlela yokunikeza imali. Emikhubeni emihle yokubika ngezimali, indlela yokunikeza imali iyathandwa ngoba ibonisa isimiso sokuhlakanipha.
1. Indlela Yokubhala Ngokuqondile
Le ndlela iqopha izikweletu ezimbi kuphela uma kuqinisekisiwe ukuthi azinakuqoqwa. Isibonelo, lapho ikhasimende limemezela ukuqothuka. Okufakiwe ejenalini yilokhu:
– Idebithi: Izindleko Zesikweletu Esibi
– Isikweletu: Ama-akhawunti Atholakalayo
Ubuthakathaka bale ndlela ukuthi izindleko ngokuvamile azifani nesikhathi semali engenayo yokuthengisa ngesikweletu, ngakho-ke kunganciphisa ikhwalithi yombiko wenzuzo nokulahlekelwa kanye nebhalansi.
2. Indlela Yokuvumela
Indlela yesibonelelo ibona ama-akhawunti angabazekayo alinganiselwayo ngesikhathi esifanayo nokuthengiswa kwesikweletu. Inkampani idala i-akhawunti yempahla ephikisanayo ebizwa ngokuthi i-Allowance for Doubtful Accounts. Ukufakwa kwejenali kokusungula isibonelelo kanje:
– Idebithi: Izindleko Zesikweletu Esibi
– Ikhredithi: Isibonelelo Sama-Akhawunti Angabazekayo
Uma imali ethile etholwayo ibhalwe njengengaqoqwa, okufakiwe kujenali yilokhu:
– I-Debit: Isibonelelo Sama-akhawunti Angabazakalayo Angakhokhwa
– Isikweletu: Ama-akhawunti Atholakalayo
Le ndlela yenza izitatimende zezimali zibe ngokoqobo ngoba imali etholwayo yethulwa njengesamba kanti izindleko zokulahlekelwa ziyaqashelwa njalo.
Indlela Yokulinganisa Isibonelelo Sama-Akhawunti Angabazekayo
Kunezindlela eziningana zokulinganisa isibonelelo sama-akhawunti angabazekayo, okuhlanganisa:
1. Amaphesenti okuthengiswa kwesikweletu
Ukulinganisa ukulahlekelwa ngokusekelwe kumaphesenti athile okuthengiswa kwekhredithi phakathi nesikhathi samanje. Le ndlela igxile esitatimendeni semali engenayo (ukufanisa imali engenayo nezindleko).
2. Amaphesenti ebhalansi ekhokhwayo kuma-akhawunti
Ilinganisela isabelo ngokusekelwe kumaphesenti ebhalansi yokugcina yezinto ezitholiwe. Le ndlela igxile ebhalansini (ukwethula izinto ezitholiwe ngenani eliphelele elitholakalayo).
3. Ukuhlaziywa kwezimali zokuguga ezikhokhwayo (uhlelo lokuguga)
Imali etholwayo ihlelwa ngokwesikhathi sayo esidlule—isibonelo, izinsuku ezingu-0–30, izinsuku ezingu-31–60, izinsuku ezingu-61–90, kanye nezinsuku ezingu->90—futhi iqembu ngalinye linikezwa ingozi ehlukile yokuba lingaqoqwa. Le ndlela ngokuvamile iyona enembe kakhulu ngoba icabangela ikhwalithi yemali etholwayo ngokuningiliziwe.
Izaphulelo Zokuthengisa kanye Nomthelela Wazo Kuma-Akhawunti Atholakalayo
Izinkampani zivame ukunikeza izaphulelo zokukhokha ngokushesha, njengokuthi "2/10, n/30," okusho isaphulelo sika-2% uma inkokhelo yenziwe zingakapheli izinsuku eziyi-10; ngaphandle kwalokho, inkokhelo kufanele ikhokhwe ezinsukwini ezingama-30. Lesi saphulelo sithinta inani lemali etholiwe kanye nama-akhawunti aqoshwe.
Uma ikhasimende likhokha phakathi nesikhathi sesaphulelo, inkampani izoqopha isaphulelo sokuthengisa, esinciphisa imali engenayo noma sinciphise inani lamarisidi. Lokhu kuthinta namasu okuphatha imali ngoba izaphulelo zingasheshisa ukungena kwemali.
Ukwethulwa Kwama-Akhawunti Atholakalayo Ezitatimendeni Zezezimali
Kubhalansi, ama-akhawunti atholakalayo ngokuvamile aboniswa eqenjini lezimpahla zamanje, ngesimo salokhu:
– Ama-akhawunti Akhokhwayo (isamba esiphelele)
– Okuncane: Isibonelelo Sama-akhawunti Angabazekayo
– Okulingana: Ama-akhawunti Atholakalayo (net)
Ngaphezu kwalokho, izindinganiso zokubalwa kwezimali zigcizelela nesidingo sokudalulwa, njengezinqubomgomo zesikweletu, izindlela zokuhlola izibonelelo zama-akhawunti angabazekayo, kanye nokuhlushwa kwengozi yesikweletu uma imali etholwayo igxile kumakhasimende athile.
Ukulawulwa Kwangaphakathi Kwama-Akhawunti Akhokhwayo
Ukuphathwa kwama-akhawunti akhokhwayo akukhona nje ukugcinwa kwamarekhodi, kodwa futhi kumayelana nohlelo lokulawula lwangaphakathi lokunciphisa ingozi yezikweletu ezimbi. Eminye imikhuba ebalulekile ihlanganisa:
1. Hlaziya isikweletu samakhasimende ngaphambi kokunikeza izinsiza zesikweletu.
2. Umkhawulo wesikweletu kumakhasimende ngamunye.
3. Ukuhlukaniswa kwemisebenzi phakathi kokuthengisa, ukukhokhisa, amarisidi emali kanye nemisebenzi yokurekhoda.
4. Ukuhlanganiswa okuvamile phakathi kwamarekhodi atholakalayo kanye nobufakazi bokuthengiselana.
5. Izinqubo zokukhokha zesinyathelo ngesinyathelo zokukhokha sekwephuzile (ucingo, incwadi, kuze kufike esinyathelweni somthetho).
6. Ukuqapha njalo ama-akhawunti atholakalayo ukuze kutholakale ukubambezeleka kusenesikhathi.
Isiphetho
Ukubalwa kwemali okutholakala kuma-akhawunti kudlala indima ebalulekile ekuqinisekiseni ukuthi izitatimende zezimali zibonisa kahle isimo sezezimali senkampani futhi kuyisize ukuthi igcine ukuhamba kwemali okuqhubekayo. Kusukela ekuqapheni nasekulinganiseni imali etholwayo, ukurekhoda ukuthengiselana kokuthengiswa kwesikweletu kanye nezivumelwano, kuya ekuhloleni ubungozi bezikweletu ezimbi, konke kudinga izinqubomgomo nezinhlelo ezihambisanayo. Ngokusebenzisa izindlela zokuxhasa, ukuhlaziya imali etholwayo ukuguga, kanye nokusungula izilawuli zangaphakathi eziqinile, izinkampani zingaphatha ngempumelelo imali etholwayo yazo—ukuthuthukisa ukugcinwa kwemali, ukunciphisa ubungozi bokulahlekelwa, kanye nokugcina ubudlelwano obuqinile namakhasimende.
Uma ufisa, ngingaguqula lesi sihloko ukuze silungele imisebenzi yasekolishi (enezingcaphuno zethiyori/ze-PSAK), kumabhulogi ebhizinisi, noma ngengeze isibonelo esiphelele sejenali kanye nesifundo sezibalo.
