Umsebenzi Wejenali Kwezokubalwa Kwezimali
Amajenali angenye yezinto ezibaluleke kakhulu ekusebenzeni kwezimali, umsebenzi wawo oyinhloko ukurekhoda zonke izinkokhelo zezimali ngokulandelana kwazo. Ngaphandle kwamajenali, izinkampani bezizoba nzima ukulandelela nokuhlela ulwazi lwazo lwezezimali ngendlela ehlelekile. Kulesi sihloko, sizoxoxa ngokujulile ngemisebenzi ehlukahlukene yamajenali ekubhaleni izimali, ukubaluleka kwawo, kanye nenqubo namasu okuwaqopha.
Ukuqonda Amajenali
Kalula nje, ijenali yincwadi esetshenziselwa ukuqopha yonke imisebenzi yezezimali eyenzeka ngesikhathi sokubalwa kwezimali. Ivame ukubizwa ngokuthi "incwadi yosuku" ngoba iqopha yonke imininingwane yokuthengiselana kwansuku zonke okuhlobene nemisebenzi yezezimali yenkampani.
Umsebenzi Wejenali Kwezokubalwa Kwezimali
1. Ukuqoshwa Kwezimali Ezithengiswayo
Umsebenzi oyinhloko wejenali ukurekhoda zonke izinkokhelo zezimali ezenzeka ngaphakathi kwenkampani. Yonke inkokhelo ethinta isimo sezezimali senkampani kumele iqoshwe ejenalini, kungaba ukuthengisa, ukuthenga, amarisidi emali, ukukhishwa kwemali, njalo njalo. Ngokuqopha izinkokhelo zezimali, inkampani ingaqinisekisa ukuthi yonke inkokhelo ibhalwe phansi ngendlela efanele nangokunembile.
2. Ukuhlonza Nokuhlukanisa Ukuthengiselana Ngezigaba
Amajenali asetshenziselwa ukuhlonza nokuhlukanisa ukuthengiselana ngakunye kuma-akhawunti afanele. Isibonelo, uma inkampani ithenga umshini, ukuthengiselana kuyaqoshwa futhi kuhlukaniswe ngokuthi "Izindleko Zemishini" noma "Impahla Engaguquki." Lokhu kuvumela inkampani ukuthi ihlukanise ukuthengiselana ngendlela efanele futhi kusiza ekubalweni kwezezimali kanye nokubika.
3. Ukuhlinzeka Ngolwazi Lwe-General Ledger
Konke ukuthengiselana okubhalwe encwadini yokugcina imininingwane kuzogcina kudluliselwe encwadini yokugcina imininingwane. Incwadi yokugcina imininingwane yezezimali ye-akhawunti ngayinye. Ngaphandle kwencwadi yokugcina imininingwane, inqubo yokudlulisela noma ukuthumela encwadini yokugcina imininingwane yezezimali ingaba nzima. Incwadi yokugcina imininingwane yezezimali edingekayo ukuze kufakwe imininingwane enembile encwadini yokugcina imininingwane yezezimali ye-akhawunti.
4. Ukuqinisekisa Nokufakazela Ukuthengiselana
Ijenali isebenza njengobufakazi bokuthi kwenzeke ukuthengiselana. Uma kwenzeka ukuhlolwa noma ukuhlolwa kabusha, ijenali isebenza njengombhalo ohlinzeka ngobufakazi bokuthengiselana. Lokhu kubalulekile ekugwemeni amaphutha nasekutholeni ukukhwabanisa noma ukuziphatha kabi ekubalweni kwezimali.
5. Kusiza ekulungiseleleni imibiko yezezimali
Ngokuqopha konke ukuthengiselana ngendlela ehlelekile futhi ngokulandelana kwezikhathi, izinkampani zingalungiselela kalula imibiko yezezimali. Izitatimende zezimali ezifana nama-balance sheet, izitatimende zemali engenayo, kanye nezitatimende zemali zincike kakhulu ekufakweni kwejenali okunembile. Ngaphandle kokufakwa kwejenali, imibiko yezezimali ibingantula idatha eyanele yokuveza isithombe esiphelele sesimo sezezimali senkampani.
6. Nciphisa Ingozi Yephutha
Ngokuqopha konke ukuthengiselana njalo nangokulandelana, ingozi yamaphutha okuqopha ingancishiswa. Okufakiwe kwejenali ngayinye kuqukethe imininingwane ephelele mayelana nokuthengiselana, njengosuku, inani, kanye nama-akhawunti athintekile. Lokhu kunciphisa amathuba okufakwa kabili noma ukukhishwa kokuqopha ukuthengiselana.
7. Lungiselela Ukuhlaziywa Kwezezimali Nokuhlela
Amajenali ahlinzeka ngemininingwane ebalulekile yokuhlaziywa kwezezimali kanye nokuhlela amasu. Ngokubukeza okufakiwe kumajenali, abaphathi bangabona izitayela zezindleko, imali engenayo, kanye nezindawo zokuthuthukisa ukusebenza kahle. Lolu lwazi lubalulekile ekwenzeni izinqumo ezinolwazi kanye nokuhlela kwezezimali okuphumelelayo.
Inqubo Yokuqopha Ijenali
Inqubo yokufaka ijenali ilandela izimiso eziyisisekelo zokubalwa kwezimali, enye yazo isimiso sokungena kabili, lapho ukuthengiselana ngakunye kwezezimali kuthinta ama-akhawunti amabili noma ngaphezulu. Le nqubo ihilela izinyathelo eziningana ezibalulekile:
1. Ukuhlonza Ukuthengiselana: Isinyathelo sokuqala ukuhlonza ukuthengiselana okwenzekayo, isibonelo ukuthengiswa kwezimpahla noma ukukhokhwa kwesikweletu.
2. Hlaziya Ukuthengiselana: Ukuthengiselana okuhlonziwe kuyahlaziywa ukuze kutholakale ukuthi ama-akhawunti athintekile nokuthi lawo ma-akhawunti kufanele adonswe noma afakwe imali.
3. Ukwenza Okufakiwe Ejenalini: Ngemva kokuhlaziya, isinyathelo esilandelayo ukwenza okufakiwe ejenalini ngokusho usuku, i-akhawunti ekhishwe imali, i-akhawunti efakwe imali, kanye nenani elifanele.
4. Ukuthumela ku-General Ledger: Isinyathelo sokugcina ukudlulisa (ukuthumela) okufakiwe kusuka kujenali kuya kuma-akhawunti afanele ku-general ledger.
Isibonelo, uma inkampani ithenga izimpahla ngemali, okufakiwe kwejenali okwenziwayo yilokhu:
``
[Usuku] Isitokwe xxx
Imali xxx
``
Lokhu okufakiwe kukhombisa ukuthi isitokwe sempahla sanda kanti imali yehle ngenani elifanayo.
Izinhlobo Zamajenali
Incwadi ejwayelekile
Ijenali ejwayelekile iyijenali esetshenziselwa ukuqopha zonke izinhlobo zokuthengiselana kwezezimali, kungakhathalekile ukuthi zinjani. Zonke izinkokhelo ziqoshwa ngqo kule jenali ngaphambi kokuba zidluliselwe ku-general ledger. Ijenali ejwayelekile iyaguquguquka futhi ingasetshenziswa yizinhlobo ezahlukene zezinkampani.
Ijenali Ekhethekile
Amajenali akhethekile asetshenziswa ukuqopha izinhlobo ezithile zokuthengiselana ezenzeka njalo. Ezinye izibonelo yilezi:
– Ijenali Yokuthenga: Isetshenziselwa ukuqopha zonke izinkokhelo zokuthenga izimpahla.
– Ijenali Yokuthengisa: Isetshenziselwa ukuqopha zonke izinkokhelo zokuthengisa izimpahla.
– Ijenali Yerisidi Lemali: Isetshenziselwa ukurekhoda wonke amarisidi emali, kokubili avela ekuthengisweni nakweminye imithombo.
– Ijenali Yokukhokhelwa Kwemali: Isetshenziselwa ukurekhoda konke ukukhokhwa kwemali, njengokukhokha izikweletu noma izindleko zokusebenza.
Ukusetshenziswa kwamajenali akhethekile kusiza ekukhetheni iqembu lezentengiselwano futhi kusheshise inqubo yokuhlukanisa.
Ukubaluleka Kokuqeqeshwa Nokukwazi Ekusetshenzisweni Kwejenali
Ekubalweni kwezimali, ikhono lokusebenzisa amajenali liyikhono eliyisisekelo elibalulekile. Amaphutha ekufakweni kwejenali angaholela emaphutheni encwadini ejwayelekile kanye nezitatimende zezimali. Ngakho-ke, ukuqeqeshwa nokuphathwa okufanele kubalulekile ukuqinisekisa ukuthi konke okufakwe kujenali kwenziwa ngokunembile nangokuhambisana nezimiso zokubalwa kwezimali.
Isiphetho
Amajenali ayisisekelo sesistimu yokubala ephumelelayo nephumelelayo. Imisebenzi yawo, okuhlanganisa ukuqopha ukuthengiselana, ukuwahlukanisa ngezigaba, ukunikeza ubufakazi, nokunciphisa ingozi yamaphutha, kuwenza abe abalulekile ekugcineni impilo yezezimali yenkampani. Ngokuqonda kahle imisebenzi yejenali nokuthi isebenza kanjani, izinkampani zingaphatha kangcono izimali zazo futhi zenze izinqumo zezimali ezinolwazi oluningi nezisekelwe kudatha.
