Isibonelelo Sama-Akhawunti Angabazekayo
Isibonelelo sama-akhawunti angabazekayo siwumqondo obalulekile wokubalwa kwezimali oqinisekisa ukuthi izitatimende zezimali zibonisa isimo sezezimali senkampani ngendlela engokoqobo. Cishe wonke amabhizinisi athengisa izimpahla noma izinsizakalo ngesikweletu azoba nama-akhawunti atholakalayo. Kodwa-ke, akuwona wonke lawa marekhodi angaqoqwa. Amanye amakhasimende angase aphuze ukukhokha, abhekane nobunzima bezezimali, noma aze aphelelwe yimali. Yilapho-ke isibonelelo sama-akhawunti angabazekayo singena khona: njengokuqashelwa kwasekuqaleni ukuthi amanye amarekhodi angase angaqoqwa.
Incazelo Yesibonelelo Sama-akhawunti Angabazakalayo Angakhokhwa
Kalula nje, isibonelelo sama-akhawunti angabazekayo siyisilinganiso senani lemali etholwayo okulindeleke ukuthi ingaqoqwa esikhathini esizayo. Lesi sibonelelo siqoshwa njenge-akhawunti ephikisanayo kuma-akhawunti atholwayo, ngakho-ke imali etholwayo ebikwe ku-balance sheet iyinani layo eliphelele elingatholakala. Lokhu kusho ukuthi inkampani ayigcini nje ngokuqopha imali etholwayo ngokusekelwe enanini le-invoyisi kodwa futhi ibheka nengozi yokungakhokhi.
Empeleni, ilungiselelo lama-akhawunti angabazekayo akusho ukuthi inkampani ibhekene nokulahlekelwa; kunalokho, liyisivikelo sokuvimbela izitatimende zezimali ezinethemba ngokweqile. Lesi lungiselelo sivumela inzuzo ebikiwe ukuthi ibonise ubuhlakani obukhulu futhi ihambisane nesimiso sokuqoqa imali.
Kungani Lawa Ma-Backup Ebalulekile?
Kunezizathu eziningana zokuthi kungani ukuvunyelwa kwama-akhawunti angabazekayo kubaluleke kangaka:
1. Ukusebenzisa isimiso sokuhlakanipha
Ukubalwa kwezimali okuhle akugcini nje ngokuqopha imali engenayo engaba khona, kodwa futhi kulindela ukulahlekelwa okungenzeka.
2. Ukuqhathanisa imali engenayo kanye nezindleko (umgomo wokufanisa)
Ukuthengiswa kwesikweletu kwenzeka namuhla, ngakho-ke izindleko zesikweletu esibi ezingaba khona kufanele zibonwe ngesikhathi esifanayo, kunokulinda kuze kube yilapho imali ekhokhwayo isibi ngempela.
3. Thuthukisa ikhwalithi yemibiko yezezimali
Abatshalizimali, ababolekisi, kanye nabaphathi bonke badinga ukubikwa okufanele. Uma imali etholwayo idluliswa ngokweqile ngaphandle kwesibonelelo, ibhalansi ingaba yiphutha.
4. Siza abaphathi ukuphatha ubungozi besikweletu
Ukuhlaziywa kwezimali ezigciniwe kuvame ukwembula amaphethini: amakhasimende avame ukungathembeki, imikhakha yezimboni eyingozi, noma izinqubomgomo zesikweletu eziyekethisa kakhulu.
Ubudlelwano phakathi kwesibonelelo sama-akhawunti angabazekayo nama-akhawunti atholakalayo
Ku-balance sheet, ama-akhawunti atholakalayo ngokuvamile aboniswa kanje:
– Ama-akhawunti Angakhokhwa (Isamba Esiphelele)
– Okuncane: Isibonelelo Sama-akhawunti Angabazekayo
= Ama-akhawunti Angatholwa (I-Net)
Isibonelo, uma ama-akhawunti enkampani afanele ukukhokhelwa engu-Rp500.000.000 kanti imali ekhokhwayo yama-akhawunti angabazekayo ingu-Rp20.000.000, khona-ke ama-akhawunti abikiwe afanele ukukhokhelwa angu-Rp480.000.000. Lesi sethulo sinikeza isithombe esinengqondo semali okungenzeka ukuthi itholakale ngempela.
Indlela Yokubala Isibonelelo Sama-Akhawunti Angabazekayo
Ukunquma usayizi wesitoreji akuyona nje indaba yokuqagela, kodwa kuyindlela ehlelekile. Ngokuvamile, kunezindlela ezimbili ezivame ukusetshenziswa:
1. Amaphesenti Endlela Yokuthengisa
Ngale ndlela, izinkampani zibala izikweletu ezilinganiselwe ezisekelwe kumaphesenti athile okuthengiswa kwesikweletu. Leli phesenti livame ukunqunywa ngokuhlangenwe nakho komlando noma isilinganiso semboni.
Isibonelo, ukuthengiswa kwesikweletu kulo nyaka kungu-Rp1.000.000.000, futhi ngokusekelwe kudatha yomlando, u-2% kulinganiselwa ukuthi awunakuqoqwa. Ngakho-ke, izindleko zesikweletu esibi eziqashelwayo yilezi:
2% × IDR 1.000.000.000 = IDR 20.000.000
Le ndlela igcizelela ukufanisa izindleko nemali engenayo esikhathini samanje.
2. Indlela Yokuguga Yemali Ekhokhwayo Yama-akhawunti
Indlela yokuguga ekhokhwayo ihlanganisa imali ekhokhwayo ngokusekelwe esikhathini esedlule, isibonelo:
– izinsuku ezingama-0–30
– izinsuku ezingama-31–60
– izinsuku ezingama-61–90
– >izinsuku ezingama-90
Iqembu ngalinye libe selinikezwa iphesenti elihlukile lengozi yokungakhokhi. Uma imali ekhokhwayo iqhubeka isikhathi eside, iphesenti lama-akhawunti angaqoqwa liyanda. Le ndlela ibhekwa njengenembe kakhulu ngoba ihlola ikhwalithi yemali ekhokhwayo ngokusekelwe ezimweni zamanje.
Isibonelo:
– Izinsuku ezingu-0–30: 1% ayiqoqwa
– Izinsuku ezingama-31–60: 3%
– Izinsuku ezingama-61–90: 10%
– >izinsuku ezingama-90: 30%
Isamba esigciniwe sibalwa kusukela ekulinganisweni okuqoqiwe kweqembu ngalinye. Le ndlela igcizelela kakhulu inani elingokoqobo lemali etholwayo ebhalansini.
Ukuqoshwa Kwezimali Kwesibonelelo Sezimali Zama-akhawunti Angabazayo
Uma inkampani yakha i-reserve, ijenali evame ukwenziwa yile:
– Idebithi: Izindleko Zesikweletu Esibi
– Ikhredithi: Isibonelelo Sama-Akhawunti Angabazekayo
Leli phephabhuku landisa izindleko esitatimendeni semali engenayo futhi lidala i-akhawunti yokugcina njengesaphulelo kuma-akhawunti atholakalayo ebhalansi.
Ngemuva kwalokho, lapho inkampani inquma ukuthi imali ekhokhwayo ayinakuqoqwa ngempela (isibonelo, ikhasimende liyawa futhi akunakwenzeka ukuthi likhokhe), kwenziwa isinqumo sokususa imali ngaleli phephabhuku elilandelayo:
– I-Debit: Isibonelelo Sama-akhawunti Angabazakalayo Angakhokhwa
– Isikweletu: Ama-akhawunti Atholakalayo
Qaphela ukuthi uma kwenzeka ukususwa kwentela, akukho zindleko ezintsha ezidalekayo, njengoba izindleko zaziqashelwa ngaphambilini ngelungiselelo. Lena inzuzo yendlela yokunikezwa kwentela kunendlela yokususwa kwentela eqondile.
Indlela Yokwenza Isipele vs Indlela Yokususa Okuqondile
Amanye amabhizinisi amancane ngezinye izikhathi asebenzisa indlela yokubhala ngqo, eqopha kuphela izindleko lapho imali etholwayo ingaqoqwa ngempela. Kodwa-ke, le ndlela ayifaneleki kangako ukubika ngokusekelwe ezindinganisweni zokubalwa kwezimali zesimanje ngoba ingabangela ukuthi inzuzo ishintshe ngendlela engavamile phakathi nezikhathi.
Isibonelelo sama-akhawunti angabazekayo sibhekwa njengesimele kakhulu isisekelo se-accrual sokubalwa kwezimali, njengoba siqaphela ingozi elinganisiwe esikhathini sokuthengiswa. Ngakho-ke, izinkampani eziphakathi nezinkulu ngokuvamile ziyadingeka noma zikhuthazwa ukusebenzisa indlela yesibonelelo.
Izici Ezithinta Ubukhulu Bezindawo Ezigciniwe
Inani lezimali ezigciniwe lingahluka phakathi kwezinkampani, kuye ngezici eziningana:
– Ikhwalithi yamakhasimende kanye nenqubomgomo yesikweletu: Uma imigomo yesikweletu ixega, kulapho ingozi iba nkulu khona.
– Izimo zomnotho: Lapho umnotho uba buthaka, amathuba okwehluleka ukukhokha ayanda.
– Ukugxila kwamakhasimende: Uma imali etholwayo igxile kumakhasimende ambalwa amakhulu, ingozi ingaba phezulu.
– Umlando wokukhokha: Idatha yokukhokha yomlando iyisisekelo esinamandla kakhulu sokulinganisa.
Abaphathi badinga ukwenza ukuhlolwa njalo ukuqinisekisa ukuthi izimali ezigciniwe zihlala zibalulekile, ikakhulukazi lapho kwenzeka izinguquko ezibalulekile kuphothifoliyo yemali etholwayo.
Umthelela Wesibonelelo Sezikweletu Ezimbi Ezitatimendeni Zezezimali
Imvume yama-akhawunti angabazekayo ithinta izitatimende zezimali ezicini eziningana:
– Isitatimende semali engenayo: Izindleko zesikweletu esibi zinciphisa inzuzo.
– Ibhalansi: Imali etholwayo inikezwa ngaphansi (ngemuva kokukhipha imali egciniwe).
– Izilinganiso zezimali: Isilinganiso samanje, inzuzo etholakala kuma-akhawunti, kanye nekhwalithi yempahla kungashintsha.
– Izinqumo zebhizinisi: Ukwandisa izimali ezigciniwe kungaba uphawu lokuthi inkampani idinga ukuqinisa ukuthengiswa kwesikweletu noma ukuthuthukisa izinqubo zokuqoqa imali.
Ngenxa yomthelela wayo obalulekile, ukulungiswa kwezimali ezigciniwe kumele kwenziwe ngokwethembeka nangokungaguquguquki, futhi kungalawulwa ukuze "kuphathwe" inzuzo. Abahloli bavame ukunaka kakhulu le akhawunti ngoba ihlobene nezilinganiso zokuphatha.
Isiphetho
Isibonelelo sama-akhawunti angabazekayo siyindlela yokubala eyenzelwe ukulindela imali engase iqoqwe. Ngokusungula isabelo, izinkampani zingaletha imali etholwayo ngenani elingokoqobo futhi ziqaphele izindleko zama-akhawunti angabazekayo esikhathini esifanele. Indlela esetshenziswayo ingaba iphesenti lokuthengisa noma ukuhlaziywa kokuguga kwemali etholwayo, kanti indlela yokuguga ngokuvamile inemininingwane eminingi futhi ibonisa isimo sangempela semali etholwayo.
Ekugcineni, imvume yama-akhawunti angabazekayo akuyona nje isibopho sokubalwa kwezimali, kodwa futhi iyithuluzi lokulawula ubungozi elisiza izinkampani ukuthi zigcine ukuhamba kwemali, ikhwalithi yempahla, kanye nokuthembeka kwezitatimende zazo zezimali emehlweni abathintekayo. Uma iphathwa kahle, le mvume isebenza njengesinyathelo sokuvimbela ukugcina impilo yebhizinisi ngisho noma kubhekene nokungaqiniseki mayelana nezinkokhelo zamakhasimende.
