Izinqubo Zokulungiselela Imibiko Yezezimali
Izitatimende zezimali ziyizifinyezo ezihlelekile zesimo sezimali sebhizinisi kanye nokusebenza kwalo esikhathini esithile. Ezinkampanini, izitatimende zezimali zisebenza njengethuluzi eliyinhloko lokuhlola impilo yebhizinisi, ukuhlangabezana nezibopho zentela, ukuheha abatshalizimali, ukuthola uxhaso, kanye nokuqinisekisa ukwenziwa kwezinqumo eziqhutshwa idatha. Kodwa-ke, izitatimende zezimali ezisezingeni eliphezulu azivele zenzeke. Zidinga inqubo yokulungiselela ehlelekile nehambisanayo enamathela ezindinganisweni zokubalwa kwezimali ezisebenzayo. Lesi sihloko sixoxa ngenqubo ehlelekile yokulungiselela izitatimende zezimali, kusukela esigabeni sokurekhoda kuya ekwethulweni kanye nokuhlolwa kokugcina.
1. Ukunquma Izindinganiso Nezinqubomgomo Zokubalwa Kwezimali
Isinyathelo sokuqala ukunquma amazinga okubalwa kwezimali asetshenziswayo. E-Indonesia, izinhlangano zingasebenzisa i-PSAK ( Financial Accounting Standards ), i-SAK ETAP yezinhlangano ezingenalo isibopho somphakathi, noma i-SAK EMKM yamabhizinisi amancane, amancane, naphakathi nendawo. Ukukhetha indinganiso kuzothinta ukuqashelwa kwemali engenayo, ukuqoshwa kwempahla, ukuphathwa kokwehla kwenani, kanye nokwethulwa kwemibiko.
Uma amazinga esemisiwe, izinkampani zidinga ukuthuthukisa izinqubomgomo zokubalwa kwezimali zangaphakathi, njengezindlela zokulinganisa izimpahla (i-FIFO noma isilinganiso), izindlela zokwehla kwenani (ibhalansi eqondile noma eyehlayo), kanye nezinqubomgomo zokunikeza imali engenayo. Lezi zinqubomgomo kumele zihambisane ukuqinisekisa ukuthi izitatimende zezimali ziyalingana futhi zithembekile kuzo zonke izikhathi.
2. Qoqa futhi Uqinisekise Ubufakazi Bokuthengiselana
Yonke imali embikweni wezezimali kumele isekelwe ubufakazi bokuthengiselana obusebenzayo. Ngakho-ke, isinyathelo esilandelayo ukuqoqa amadokhumenti afana nama-invoyisi okuthengisa, amarisidi, ama-oda okuthenga, amarisidi okudlulisa imali ebhange, ama-deposit slip, izinkontileka, kanye neminye imibhalo esekelayo.
Ngaphezu kokuqoqwa, ukuqinisekiswa kubalulekile. Ukuqinisekiswa kuhlanganisa ukuhlola ukuphelela kolwazi (usuku, inani, izinhlangothi ezihlobene), ukugunyazwa, kanye nokuhambisana nezinqubomgomo zenkampani. Ngaphandle kobufakazi obanele, ukuthengiselana kwandisa ingozi yamaphutha kanye nokutholakele kokuhlolwa. Kulesi sigaba, izinkampani kufanele futhi zihlanganise amadokhumenti ngohlobo lokuthengiselana ukuze kube lula ukuqopha.
3. Qopha Ukuthengiselana Kujenali
Ngemva kokuqinisekiswa kobufakazi bokuthengiselana, isinyathelo esilandelayo ukuwuqopha encwadini yezindaba. Incwadi yezindaba iwumlando wokulandelana kokuthengiselana kwezezimali osekelwe esimisweni sokukhokha imali kanye nesikweletu. Ukuqopha kungenziwa encwadini yezindaba evamile noma encwadini ekhethekile (isb., incwadi yokuthengisa, incwadi yokuthenga, incwadi yamarisidi emali, kanye nencwadi yokukhokha imali), kuye ngezidingo zenkampani.
Ukunemba kulesi sigaba kubalulekile ukuze kube nekhwalithi yombiko wokugcina. Amaphutha ekunqumeni ama-akhawunti noma amanani azodlulela ezinqubweni ezilandelayo. Ngakho-ke, ababhali bezimali kudingeka baqonde ishadi lama-akhawunti lenkampani futhi baqinisekise ukuthi ukuthengiselana ngakunye kuqoshwe ku-akhawunti efanele.
4. Thumela ku-General Ledger
Ngemva kokufakwa kwejenali, ukuthengiselana kudluliselwa (kuthunyelwe) ku-general ledger. I-general ledger iqukethe iqoqo lama-akhawunti abonisa izilinganiso kanye nokunyakaza kwe-akhawunti ngayinye, njengemali, imali etholwayo, isitokwe, ama-akhawunti akhokhwayo, i-equity, imali engenayo, kanye nezindleko.
Inhloso yokuthumela iwukufingqa ukuthengiselana okwakusakazeke kulo lonke iphephabhuku ngolwazi lwe-akhawunti ngayinye ukuze kutholakale izilinganiso ze-akhawunti ngayinye. Kulesi sigaba, ukubhekisela okunembile kanye nezinombolo ze-akhawunti ezihambisanayo kubalulekile ukuze kugwenywe ukungahlukaniswa kahle.
5. Lungisa Ibhalansi Yesilingo
Ibhalansi yesilingo uhlu lwebhalansi ye-akhawunti esikhathini esithile, esetshenziselwa ukuhlola ibhalansi phakathi kwesamba semali edonswayo kanye nesamba semali edonswayo. Uma inani lemali edonswayo lingalingani nesamba semali edonswayo, kukhona iphutha lokurekhoda noma lokuthumela okumele liphenywe.
Kodwa-ke, kubalulekile ukuqonda ukuthi ibhalansi yesivivinyo elinganisiwe ayilona iqiniso ngokuphelele. Amaphutha angase avele, njengokufaka amanani angalungile ngenkathi kusalinganiswa, noma ukuhlukanisa ama-akhawunti ngendlela engafanele. Noma kunjalo, ibhalansi yesivivinyo ihlala iyithuluzi lokulawula elibalulekile ngaphambi kokwenza izinguquko.
6. Ukwenza Izinguquko (Ukulungisa Okufakiwe)
Ekupheleni kwesikhathi, izinkampani kudingeka zenze izinguquko ukuqinisekisa ukuthi izitatimende zazo zezimali zibonisa izimo zangempela. Ukulungiswa ngokuvamile kwenziwa ngenxa yokwehluka kwesikhathi phakathi kokuthengiselana kwemali kanye nokuqashelwa kwe-accrual, kanye nokuba khona kwama-akhawunti adinga ukubalwa kokuphela kwesikhathi.
Ezinye izibonelo ezivamile zokulungiswa zifaka:
– Izindleko ezikhokhelwa kusengaphambili (isib. irenti noma umshwalense) okudingeka zabiwe ngokwesikhathi senzuzo.
– Imali engenayo etholwe kusengaphambili okungenzeka ingakaqashelwa ngokugcwele njengemali engenayo.
– Ukwehla kwenani lezimpahla ezingaguquki njengezimoto nemishini.
– Izindleko okusamele zikhokhwe njengemiholo noma ugesi ezingakakhokhwa kuze kube sekupheleni kwesikhathi.
– Imali ekhokhwayo engaqoqwa kanye nokwakhiwa kwesibonelelo sama-akhawunti angabazekayo.
- Ukulungiswa kwempahla ngokusekelwe emiphumeleni yokubalwa kwesitoko.
Ukulungiswa kuqinisekisa ukuthi imali engenayo kanye nezindleko ziqoshwa ngesikhathi esifanele ukuze isitatimende semali engenayo sibe neqiniso kakhudlwana.
7. Lungisa Ibhalansi Yesilingo Ngemva Kokulungiswa
Ngemva kokuthi okufakiwe kokulungisa sekuthunyelwe encwadini yokubhalisa ejwayelekile, inkampani ilungiselela ibhalansi yesilingo elungisiwe. Le bhalansi yesilingo isebenza njengesisekelo esiqondile sokulungiselela izitatimende zezimali eziyinhloko. Kulesi sigaba, ibhalansi ye-akhawunti ibonisa izimo zokuphela kwesikhathi ngemva kokubala zonke izinguquko.
Uma kusekhona ukungalingani, inkampani kumele ihlole kabusha ijenali yokulungisa, ukuthumela, noma ukufakwa okungalungile kwezibalo okungenzeka.
8. Lungiselela Umbiko Wezezimali Oyinhloko
Ngokuvamile, imibiko yezezimali iqukethe imibiko eyinhloko elandelayo:
1. Isitatimende semali engenayo
Iveza imali engenayo kanye nezindleko esikhathini esithile ukuze kutholakale inzuzo noma ukulahlekelwa. Lo mbiko usiza ekuhloleni ukusebenza kwenkampani.
2. Umbiko Wesimo Sezezimali (Ibhalansi)
Ibonisa izimpahla, izikweletu, kanye nezabelo kusukela ngosuku oluthile, ibhalansi ibonisa amandla enkampani kwezezimali, ukuguquguquka kwemali, kanye nesakhiwo sezimali.
3. Isitatimende Sezinguquko Ekubikweni
Ichaza izinguquko enhloko-dolobha yomnikazi, okuhlanganisa imali engenayo egciniwe, utshalomali olwengeziwe, kanye nesabelo noma ukwabiwa komuntu siqu.
4. Isitatimende Sokuhamba Kwemali
Ichaza ukungena kwemali kanye nokuphuma kwemali okuqoqwe ndawonye emisebenzini yokusebenza, yokutshala imali, kanye neyezimali. Lo mbiko ubalulekile ekuhloleni ikhono lenkampani lokukhiqiza imali nokuphatha izidingo zokukhokha imali.
5. Amanothi Ezitatimendeni Zezezimali (CALK)
Iqukethe izincazelo eziningiliziwe zezinqubomgomo zokubalwa kwezimali, imininingwane ethile ye-akhawunti, kanye nolunye ulwazi olubalulekile olungabonakali ngqo ezibalweni. I-CALK isiza abafundi ukuqonda umongo wombiko.
9. Ukubuyekezwa Nokubuyisana Kwendlela Yokuziphatha
Ngaphambi kokuba umbiko ushicilelwe, kudingeka ukubuyekezwa kwangaphakathi. Lokhu kubuyekezwa kuhlanganisa ukuhlaziya ukufaneleka kwezibalo, ukuziqhathanisa nezikhathi zangaphambilini, nokuhlola izilinganiso ezithile. Ngaphezu kwalokho, ukuvumelanisa kubalulekile, okuhlanganisa:
- Ukuhlanganiswa kwebhalansi yemali nesitatimende sasebhange (ukuhlanganiswa kwebhange).
– Hlanganisa imali etholwayo ngokuqinisekiswa kwamakhasimende (uma kudingeka).
- Hlanganisa ama-akhawunti akhokhayo namarekhodi omhlinzeki.
- Ukuhlanganiswa kwempahla egciniwe namarekhodi ezimali.
Lesi sigaba sisiza ukunciphisa ingozi yokuchazwa okungalungile futhi siqinisekisa ukuthi umbiko usukulungele ukusetshenziswa.
10. Dala Ijenali Yokuvala kanye Nemibhalo
Ngemva kokuba umbiko usuqediwe, inkampani ingenza imisebenzi yokugcina ukuze ivale ama-akhawunti emali engenayo kanye nezindleko ukuze ithole imali engenayo noma imali eningi egciniwe. Umgomo uwukubuyisela ama-akhawunti ajwayelekile ku-zero ekuqaleni kwesikhathi esilandelayo.
Okokugcina, bhala phansi yonke inqubo: amarisidi okuthengiselana, okufakiwe kwejenali, ama-ledger, izilinganiso zesilingo, ukulungiswa, kanye nemibiko yokugcina. Imibhalo emihle izosiza ekuhlolweni kwesikhathi esizayo, ekuhlolweni kwentela, kanye nokuhlolwa kokuphatha.
Isiphetho
Inqubo yokubika ngezezimali iwuchungechunge lwezinyathelo ezihlobene, kusukela ekumiseni amazinga nokuqoqa ubufakazi bokuthengiselana, ukurekhoda nokuthumela, kanye nokulungiswa kokuphela kwesikhathi, kuya ekulethweni kombiko nokuhlola. Ukunemba, ukuhambisana kwenqubomgomo, kanye nokulawula kwangaphakathi kubalulekile ekukhiqizeni imibiko yezezimali efanele, ethembekile, nenesibopho. Ngokulandela izinqubo ezifanele, izinkampani azigcini nje ngokugcwalisa izibopho zazo ezisemthethweni kodwa futhi zithola amathuluzi amasu okuhlela ukukhula nokuphatha ingozi ngempumelelo enkulu.
