Ukusetshenziswa Kwe-Accounting Emabhizinisini Amancane
Ukubalwa kwezimali kuvame ukubhekwa njengento yokugcina izinkampani ezinkulu ezinezigaba eziningi, abasebenzi bezezimali, kanye nemibiko eyinkimbinkimbi. Kodwa-ke, ukubalwa kwezimali kubalulekile kumabhizinisi amancane. Ngisho nasezingeni elincane, abanikazi bamabhizinisi kudingeka baqonde isimo sabo sezezimali ukuze benze izinqumo ezinolwazi, balondoloze ukuhamba kwemali, bagweme ukulahlekelwa okufihliwe, futhi balungiselele ukukhula. Lesi sihloko sixoxa ngendlela ukubalwa kwezimali emabhizinisini amancane kungasiza ngayo kukho konke kusukela ekusebenzeni kwansuku zonke kuya ekuhleleni kwesikhathi eside.
Kungani Ukubalwa Kwezimali Kubalulekile Kumabhizinisi Amancane?
Amabhizinisi amaningi amancane asebenza ngokusekelwe ekuqondeni: "uma nje kukhona ukuthengisa" noma "uma nje kukhona imali." Inkinga iwukuthi, ukuthengisa okuphezulu akusho ukuthi kuyinzuzo, futhi ukugeleza kwemali okubonakala kuvikelekile kungase kuvele ezikweletini noma kungakabi yisibopho esizayo. Ukubalwa kwezimali kusiza amabhizinisi amancane ukubona isithombe sangempela sebhizinisi lawo: ukuthi iyini imali engenayo yangempela, ukuthi ziyini izindleko zawo, ukuthi anenzuzo yini, nokuthi anemali eyanele yini yokuhlangabezana nezibopho zawo.
Ngaphezu kwalokho, ukubalwa kwezimali lulimi lwebhizinisi. Lapho amabhizinisi amancane efuna ukubambisana nabaphakeli, ukufaka izicelo zemali mboleko, noma ukufuna abatshalizimali, amaqembu angaphandle abheka idatha yezezimali. Imibiko ehlanzekile nethembekile yandisa ukwethenjwa futhi yenza kube lula ukufinyelela imali.
Ukuqoshwa Kwezezimali Njengesisekelo Se-Accounting
Ukusetshenziswa kwe-accounting emabhizinisini amancane ngokuvamile kuqala ngokuqopha ukuthengiselana. Ukuthengiselana kungafaka phakathi ukuthengisa, ukuthengwa kwezinto zokusetshenziswa, izinkokhelo zamaholo, izikweletu zikagesi, irenti, ngisho nezikweletu zamakhasimende. Ukugcina amarekhodi njalo kuvumela abanikazi bamabhizinisi ukuqapha umsebenzi wezezimali ngaphandle kwesidingo sokuqagela.
Kunezindlela ezimbili ezivamile zokugcina amarekhodi:
1. Ukuqoshwa kwemali eyisisekelo
Imali engenayo iyabonakala lapho kutholwa imali, futhi izindleko ziyabonwa lapho kukhokhwe imali. Le ndlela ilula futhi ivame ukusetshenziswa amabhizinisi amancane, kodwa ngezinye izikhathi ingaba nembalo encane ekumeleleni izikweletu kanye nemali ekhokhwayo.
2. Ukuqoshwa kwesisekelo se-Accrual
Imali engenayo iyabonakala lapho kwenzeka ukuthengiswa, noma ngabe imali ingakatholakali, kuyilapho izindleko zibonakala lapho kuvela isibopho, noma ngabe azikakhokhwa. Le ndlela ibonisa kangcono uhlobo lwangempela lwebhizinisi, ikakhulukazi uma ibhizinisi linezinkokhelo eziningi zesikweletu.
Amabhizinisi amancane angakhetha indlela efanela izidingo zawo, ubunzima bokuthengiselana, kanye nezidingo zokubika.
Ukuhlukanisa Imali Yomuntu Siqu Nemali Yebhizinisi
Iphutha elivame kakhulu elenziwa amabhizinisi amancane ukuxuba izimali zomuntu siqu nezebhizinisi. Abanikazi bakhipha imali kurejista yemali yebhizinisi nganoma yisiphi isikhathi noma basebenzise ama-akhawunti abo siqu ukukhokhela izindleko zebhizinisi. Lo mkhuba udala ukugcinwa kwamarekhodi okungahlelekile futhi kwenza kube nzima ukunquma ukuthi ibhizinisi linenzuzo ngempela yini.
Imikhuba emihle yokubala imali igcizelela ukuhlukana: dala i-akhawunti yebhizinisi ehlukile, uqophe ukuhoxiswa kwemali komuntu siqu njengokuhoxiswa kwemali “kwangasese” noma umnikazi, bese ubeka imikhawulo kanye namashejuli okuhoxiswa kwemali. Ngale ndlela, ibhizinisi linemininingwane ecacile engahlolwa ngobuqotho.
Imibiko Yezezimali Edingwa Amabhizinisi Amancane
Ukubalwa kwezimali akugcini ekuqopheni ukuthengiselana. Lolu lwazi ludinga ukufingqwa lube yimibiko elula ukuyifunda ewusizo ekwenzeni izinqumo. Imibiko emithathu ebalulekile emabhizinisini amancane yile:
1. Isitatimende Semali Engenayo
Ibonisa imali engenayo, izindleko, kanye nenzuzo noma ukulahlekelwa kwesikhathi esithile (isb., nyanga zonke). Lo mbiko uvumela abanikazi bamabhizinisi ukuthi banqume ukuthi amanani okuthengisa afanelekile yini, ukuthi yiziphi izindleko ezinkulu kakhulu, nokuthi izinzuzo ziphilile yini.
2. Ibhalansi Yebhalansi
Ichaza isimo sezezimali ngesikhathi esithile: izimpahla (imali, isitokwe, imishini), izikweletu (ama-akhawunti akhokhwayo, imali mboleko), kanye ne-equity yomnikazi. Ibhalansi kusiza ukuhlola amandla ebhizinisi ngokwezimpahla kanye nobukhulu bomthwalo walo wesikweletu.
3. Isitatimende Sokuhamba Kwemali
Ibonisa ukungena kwemali kanye nokuphuma kwayo emisebenzini yokusebenza, yokutshala imali kanye neyezimali. Amabhizinisi amaningi amancane anenzuzo ephepheni kodwa ahluleka ukukhokha izikweletu zawo ngenxa yokugeleza kwemali okubi. Lo mbiko usiza ukuvimbela izinkinga ezinjalo.
Uma ibhizinisi lisalula kakhulu, okungenani umnikazi kumele abe namarekhodi okuthengisa, amarekhodi ezindleko, kanye nokubukezwa kwemali kwansuku zonke/kwamasonto onke.
Ukuphatha Ukugeleza Kwemali kanye Nemali Esebenzayo
Ukuhamba kwemali kuyigazi lebhizinisi elincane. Ukubalwa kwezimali kusiza abanikazi bamabhizinisi ukubikezela izidingo zemali nokuqinisekisa imali eyanele yokusebenza. Isibonelo esilula: uma ibhizinisi linikeza amakhasimende imigomo yokukhokha (imali etholwayo) kodwa kumele likhokhele abahlinzeki kusenesikhathi, kuzovela ingcindezi yemali. Ngokugcinwa kwamabhuku, abanikazi bangabala imali engenayo kanye nemali ephumayo, okubavumela ukuthi baxoxisane ngemibandela efanele noma basungule isikhwama sezimali esiphuthumayo.
Ukubalwa kwezimali kusiza futhi ukuphatha isitokwe. Isitokwe esiningi kakhulu sibangela ukuba imali "ime," kuyilapho okuncane kakhulu kungaphazamisa ukuthengisa. Ngokulandela isitokwe, amabhizinisi amancane anganquma ukuthi kufanele aphinde asibeke nini futhi nini nokuthi yimiphi imikhiqizo ehamba ngokushesha.
Ukunquma Intengo Yokuthengisa Ngokusekelwe Ekubalweni Kwezindleko
Amabhizinisi amaningi amancane abeka amanani okuthengisa ngokusekelwe kuphela emananini abancintisana nabo noma ezilinganisweni ezingaphelele. Kodwa-ke, amanani kumele acabangele izindleko. Ukubalwa kwezindleko kusiza ekubaleni:
– izindleko zezinto zokusetshenziswa,
- izindleko zabasebenzi,
– izindleko zokusebenza (ugesi, irenti, ezokuthutha),
- izindleko zokumaketha,
– ukwehla kwenani lemishini.
Ngokwazi izindleko eziphelele ngomkhiqizo noma isevisi ngayinye, abanikazi bamabhizinisi bangabeka amanani aletha inzuzo efanelekile. Ukubalwa kwezimali kusiza futhi ukuhlola ukukhushulwa: izaphulelo zingase zandise ukuthengisa, kodwa ingabe inzuzo izohlala ivikelekile?
Ukubalwa Kwezimali Kokwenza Izinqumo
Ukubalwa kwezimali kuhlinzeka ngemininingwane yezinqumo zamasu, isibonelo:
– Ingabe udinga ukwengeza abasebenzi?
Bheka ikhono lebhizinisi lokukhokhela izindleko zomholo kanye nomthelela wazo enzuzweni.
– Ingabe kufanelekile ukuvula igatsha elisha?
Sebenzisa idatha yokuthengisa, izindleko, kanye nokubikezela ukuhamba kwemali.
– Yimuphi umkhiqizo onenzuzo kakhulu?
Hlaziya imingcele yomkhiqizo ngamunye. Ngezinye izikhathi imikhiqizo ethengiswa kakhulu inemingcele ephansi kakhulu.
– Yisiphi isikhathi esifanele sokuthenga imishini emisha?
Cabanga ngokuhamba kwemali, ukwehla kwenani, kanye nomthelela emandleni okukhiqiza.
Izinqumo ezisekelwa yizinombolo zivame ukuba ziphephile kunezinqumo ezisekelwe kuphela kumzwelo.
Ukuthobela Imithetho Yentela Nokuphatha
Ukubalwa kwezimali okunembile kwenza kube lula ukuthobela imithetho yentela. Amabhizinisi amancane avame ukubhekana nengozi yezinhlawulo ngenxa yokugcinwa kwamarekhodi okungahlelekile noma amadokhumenti angaphelele. Ngokugcinwa kwamabhuku okuhlelekile, abanikazi bangalungisa idatha yokuthengisa, yezindleko, kanye nenzuzo yokubika intela. Ngaphezu kwezintela, amadokhumenti okuphatha afana nama-invoyisi, amarisidi, kanye nobufakazi bokukhokha nakho kulula ukuwalandelela uma kwenzeka isikhalazo noma ukuhlolwa kwamabhuku.
Ukusetshenziswa kobuchwepheshe be-Accounting
Kulezi zinsuku, ukubalwa kwezimali akudingeki kwenziwe ngesandla kuma-notebook. Amabhizinisi amancane angasebenzisa ama-spreadsheet (njenge-Excel noma i-Google Sheets) noma izinhlelo zokusebenza zokugcina amabhuku. Izinzuzo zobuchwepheshe zifaka:
- nciphisa amaphutha okubala,
- imibiko ezenzakalelayo,
- ukuqopha okusheshayo,
- isitoreji sedatha esiphephile kakhudlwana,
– kwenza ukuqapha kube lula ngefoni ephathekayo.
Noma kunjalo, ukusebenzisa uhlelo lokusebenza kusadinga ukufakwa kwedatha okuhlelekile nokuhlelekile. Uhlelo oluhle alusebenzi uma ukuthengiselana kungabhalwa phansi.
Izinyathelo Ezisebenzayo Zokusebenzisa I-Accounting Emabhizinisini Amancane
Kumabhizinisi amancane asanda kuqala, nansi izinyathelo ezilula kodwa ezisebenzayo:
1. Ama-akhawunti ebhizinisi nawomuntu siqu ahlukene.
2. Qopha konke ukuthengiselana kwansuku zonke, kungakhathaliseki ukuthi kuncane kangakanani.
3. Gcina ubufakazi bokuthengiselana (amanothi, ama-invoyisi, ukudluliselwa).
4. Yenza isifinyezo sokuthengisa nezindleko zamasonto onke.
5. Lungisa umbiko wenzuzo nokulahlekelwa okungenani njalo ngenyanga.
6. Qapha imali ekhokhwayo kanye nemali ekhokhwayo ukuze inganqwabelani.
7. Hlola izindleko kanye nezindleko ezikhokhwayo njalo ngezikhathi ezithile.
8. Uma ibhizinisi lakho liqala ukukhula, cabanga ngosizo lomgcinimabhuku noma umeluleki.
Isiphetho
Ukusetshenziswa kwe-accounting emabhizinisini amancane akuyona nje into ehlelekile, kodwa kuyisidingo esibalulekile sokugcina impilo yebhizinisi. Ngokugcinwa kwamarekhodi okunembile, ukuhlukaniswa kwezimali zomuntu siqu nezebhizinisi, kanye nokulungiswa kwemibiko yezezimali elula, abanikazi bamabhizinisi bangalawula ukuhamba kwemali, banqume amanani afanele, bahlole inzuzo, futhi benze izinqumo ezisekelwe kudatha. I-accounting isiza amabhizinisi amancane ukuthi asinde emncintiswaneni futhi yandisa amathuba okukhula okusimeme.
Uma ufisa, ngingavumelanisa lesi sihloko nohlobo oluthile lwebhizinisi (isb., indawo yokudlela, isitolo esiku-inthanethi, isevisi ye-salon, noma i-MSME yokukhiqiza) egcwele izibonelo zemibiko ezilula kanye nefomethi yokugcina amarekhodi yansuku zonke.
