Indima Yamajenali Nama-Ledger Ekubalweni Kwezimali
Ekubalweni kwezimali, ukuqopha ukuthengiselana kuyisisekelo esiyinhloko esinquma ikhwalithi yolwazi lwezezimali oluvelayo. Amathuluzi amabili ayinhloko asetshenziswa kule nqubo yokuqopha amajenali nama-ledger. Womabili awasebenzi nje kuphela njengezindawo "zokubhala" ukuthengiselana, kodwa futhi njengengxenye ebalulekile yesistimu yokubala, ukuqinisekisa ukuthi ukuthengiselana ngakunye kuqoshwa ngendlela ehlelekile, ngokulandelana kwesikhathi, nangokulandelana. Lesi sihloko sixoxa ngendima yamajenali nama-ledger ekubalweni kwezimali, imisebenzi yawo, ubudlelwano bawo, kanye negalelo lawo ekulungiseleleni izitatimende zezimali ezithembekile .
Ukuqonda Amajenali Kwezokubalwa Kwezimali
Ijenali yirekhodi lokuqala lokubalwa kwezimali (ukuqoshwa kokuqala) elisetshenziselwa ukuqopha ukuthengiselana ngokulandelana ngokulandelana okwenzeka ngakho. Kujenali, ukuthengiselana ngakunye kuqoshwa ngolwazi oluhlanganisa usuku, ama-akhawunti ahilelekile, inani ledebithi nelekhredithi, kanye nencazelo emfushane yokuthengiselana.
Indima yamajenali ibalulekile ngoba ayisinyathelo sokuqala sokuqinisekisa ukuthi ukuthengiselana kufakwa ohlelweni lokubala imali. Uma amaphutha eqoshwa ejenalini, la maphutha angaqhubeka kuze kube sezingeni lokubika ngezezimali.
Umsebenzi Oyinhloko Wejenali
1. Qopha ukuthengiselana ngokulandelana kwezikhathi
Ngohlelo lwesikhathi olucacile, amajenali enza kube lula ukulandelela izehlakalo zomnotho ukuthi zenzeka nini nokuthi zithinta kanjani inkampani.
2. Ukuba ubufakazi bokubhaliswa kokuqala
Amajenali asiza abahloli bamabhuku nabaphathi ukulandelela imvelaphi yezibalo ku izitatimende zezimali.
3. Qinisekisa ibhalansi yedebithi nekhredithi
Ngenxa yokuthi isebenzisa isimiso sokugcina amabhuku esiphindwe kabili, iphephabhuku lidinga ukuqoshwa okulinganiselayo.
4. Nikeza incazelo emfushane yokuthengiselana
Ikholomu yencazelo yenza kube lula ukuqonda umongo wokuthengiselana.
Izinhlobo Zamajenali
Emisebenzini yokubalwa kwezimali, amajenali ahlukaniswe ngamaqembu amabili amakhulu: amajenali ajwayelekile kanye namajenali akhethekile.
1. Ijenali Ejwayelekile
Kusetshenziselwa ukurekhoda ukuthengiselana okungeyona into evamile noma okungenakufakwa kujenali ekhethekile, njengokulungiswa, ukulungiswa, noma ukuthengiselana okuthile okwenzeka kaningi.
2. Ijenali Ekhethekile
Kusetshenziselwa ukuthengiselana okwenzeka njalo, okwenza inqubo yokuqopha isebenze kahle kakhulu. Isibonelo:
- iphephabhuku lokuthengisa
- iphephabhuku lokuthenga
- ijenali yamarisidi emali
- ijenali yokukhokha imali
Ukusetshenziswa kwamajenali akhethekile kuyasiza kakhulu ezinkampanini ezinenani elikhulu lokuthengiselana, ngoba kunciphisa umthwalo wokuqopha okuphindaphindiwe kujenali evamile.
Ukuqonda Ama-General Ledger ku-Accounting
Ngemva kokuba ukuthengiselana kuqoshwe ejenalini, isinyathelo esilandelayo ukudlulisela (ukuthumela) idatha ku-general ledger. I-general ledger iqoqo lama-akhawunti asetshenziselwa ukuqoqa ukuthengiselana ngohlobo lwe-akhawunti, njengemali, imali etholwayo, isitokwe, imali ekhokhwayo, i-equity, imali engenayo, kanye nezindleko.
Nakuba amajenali ethula ukuthengiselana okusekelwe esikhathini, ama-ledger akwethula ngokusekelwe ezinhlotsheni zama-akhawunti. Yingakho i-ledger isebenza njengendawo yokugcina ulwazi ngebhalansi ye-akhawunti ngayinye isikhathi esithile.
Imisebenzi Eyinhloko ye-General Ledger
1. Hlanganisa ukuthengiselana okufanayo
Zonke izinkokhelo ezihlobene nemali, isibonelo, zizoqoqwa ku-akhawunti yemali ukuze kube lula ukuzihlaziya.
2. Nquma ibhalansi ye-akhawunti ngayinye
Incwadi ejwayelekile ikhombisa indawo yokugcina yedebithi/ikhredithi ye-akhawunti ngayinye ngemva kokuba ukuthengiselana sekuthunyelwe.
3. Izisekelo ukulungiswa kwebhalansi yesilingo
Ibhalansi yesilingo ilungiswa kusukela kumabhalansi e-akhawunti encwadini ejwayelekile.
4. Yenza kube lula ukulungiselela umbiko ezezimali
Ulwazi lwebhalansi ye-akhawunti luyiyona nto eyinhloko efakwayo isitatimende semali engenayo, ama-balance sheet, kanye neminye imibiko.
Ubudlelwano phakathi kweJenali kanye neLedger kuMjikelezo Wokubalwa Kwezimali
Amajenali nama-ledger awazimele wodwa. Axhumene ochungechungeni lwezinqubo ezibizwa ngokuthi umjikelezo wokubala. Kalula nje, ukugeleza kungachazwa kanje:
1. Kwenzeka ukuthengiselana (isibonelo, ukuthengwa kwezimpahla, ukwamukelwa kwemali engenayo, ukukhokhwa kwezindleko).
2. Ukuthengiselana kuqoshwa encwadini yezindaba (ukuqoshwa kokuqala, ukulandelana kwezenzakalo).
3. Ukuthengiselana kuthunyelwa encwadini yokubhalisa ejwayelekile (ukuhlelwa ngeqembu nge-akhawunti ngayinye).
4. Lungisa ibhalansi yesivivinyo.
5. Yenza izinguquko ezibhalwe kujenali (uma kudingeka) bese uzithumela kabusha.
6. Ibhalansi yesivivinyo esilungisiwe isilungisiwe.
7. Imibiko yezezimali iyalungiswa.
8. Ukufakwa kokuvala kwenziwa uma kusetshenziswa ukubalwa kwesikhathi.
Kusukela kulokhu kugeleza, kungabonakala ukuthi amajenali kanye nama-ledger kuyizigaba ezimbili ezibalulekile ezinquma ukushelela kwenqubo elandelayo.
Izibonelo Ezilula Zendima Yamajenali Nama-Ledger
Isibonelo, ngomhlaka-5 Januwari, inkampani yathola imali engenayo yesevisi yemali engu-IDR 2.000.000.
Kumagazini:
- Imali ekhokhwayo Rp2.000.000
– Isikweletu Semali Engenayo Yesevisi Rp. 2.000.000
Ngemuva kwalokho ukuthengiselana kuthunyelwa ku-general ledger:
– I-akhawunti yemali inyuka ngo-Rp2.000.000 ohlangothini lwedebithi.
– I-akhawunti ye-Service Revenue inyuka ngo-Rp2.000.000 ohlangothini lwesikweletu.
Umthelela, ekupheleni kwesikhathi:
– Ibhalansi ye-akhawunti yemali iyakhuphuka.
– Imali engenayo esitatimendeni semali engenayo iyanda ukuze inzuzo yenkampani ibe nethuba lokukhula.
Ngalesi sibonelo, kubonakala sengathi iphephabhuku liqopha “isenzakalo,” kuyilapho incwadi echaza umthelela waso ku-akhawunti ngayinye.
Indima Yamajenali Nama-Ledger Ekulawuleni Kwangaphakathi
Ngaphezu komsebenzi wabo wokuqopha, amajenali kanye nama-ledger nawo adlala indima ebalulekile ekulawuleni kwangaphakathi kwenkampani. Uhlelo lokugcina amarekhodi oluhlelekile lusiza ekuvimbeleni nasekutholeni amaphutha kanye nokukhwabanisa.
Eminye yeminikelo yakhe ihlanganisa:
1. Sula umkhondo wokuhlola
Kusukela emibikweni yezezimali, izibalo zingalandelelwa ziye encwadini ebhalwe phansi bese zibuyela emuva kumajenali, ngisho namarekhodi okuthengiselana.
2. Ukuhlukaniswa kwemisebenzi
Ezinkampanini, abantu abakha ukuthengiselana, abaqopha okufakiwe ephephabhukwini, futhi abenza ukubuyisana bavame ukuhlukaniswa ukuze kuncishiswe ingozi yokukhwabanisa.
3. Ukubuyisana nokuhlola
Ibhalansi ye-akhawunti yemali ebhukwini elijwayelekile ingalinganiswa nesitatimende sasebhange ukuqinisekisa ukuthi akukho ukungafani okusolisayo.
Indima Ekuthathweni Kwezinqumo Zokuphatha
Ulwazi oluhlelwe kahle encwadini yokubhalisa ejwayelekile luvumela abaphathi ukuthi babone isimo senkampani kalula, isibonelo:
– ukwandisa ibhalansi ekhokhwayo kuma-akhawunti kubonisa isidingo sokuqoqwa okunamandla kakhulu,
- izindleko zokusebenza ezikhuphukayo zingalandelelwa kuma-akhawunti athile ezindleko,
– ukuthengisa okwandisiwe kungaqinisekiswa nge-akhawunti yemali engenayo.
Ngaphandle kokurekhoda okuqhubekayo ngamajenali nama-ledger, izinqumo zokuphatha zisengozini yokusekelwe kudatha enganembile.
Ukuguqulwa Kwedijithali: Amajenali kanye namaLedger Enkathini Yesofthiwe Yokubala Imali
Ezikhathini zanamuhla, izinkampani eziningi zisebenzisa isofthiwe yokubala ukuze zenze ngokuzenzakalelayo izinqubo zejenali kanye ne-ledger. Kodwa-ke, umqondo uhlala ufana:
– umsebenzisi ufaka ukuthengiselana (isib. ukudala i-invoyisi noma ukurekhoda inkokhelo),
– uhlelo lukhiqiza amajenali azenzakalelayo,
– okuthunyelwe kwesistimu ku-ledger ejwayelekile,
– imibiko yezezimali ingahoxiswa nganoma yisiphi isikhathi.
Ngakho-ke, ukuqonda okuyisisekelo kwamajenali nama-ledger kusabalulekile ukuze abasebenzisi besofthiwe bakwazi ukuhlola i-debit-credit logic, baqinisekise ukuthi kusetshenziswa ama-akhawunti afanele, futhi bagweme amaphutha okufaka.
Isiphetho
Amajenali nama-ledger adlala indima ebalulekile ekubalweni kwezimali. Amajenali asebenza njengamarekhodi okuqala okulandelana kwezikhathi, aqinisekisa ukuthi ukuthengiselana ngakunye kuqoshwa ngokuphelele, kulinganiswa, futhi kuyalandeleka. Ama-ledger aqoqa ukuthengiselana nge-akhawunti ukuze akhiqize izilinganiso ezisebenza njengesisekelo sokulungiselela izilinganiso zesilingo nezitatimende zezimali. Kokubili akusizi nje kuphela ukukhiqiza imibiko enembile kodwa futhi kuqinisa ukulawula kwangaphakathi nokusekela ukwenziwa kwezinqumo zokuphatha. Ngokuqonda indima yamajenali nama-ledger, izinkampani zingakha izinhlelo zokubala ezihlelekile, ezisobala, nezithembekile.
