Ekucwaningeni, njengasemathematika, ukucacisa kudlala indima enkulu. Ayikho imihlangano. Ngesikhathi esifanayo, ochwepheshe abaningi babiza enye yemigomo ebaluleke kakhulu ibhalansi. Siphakamisa ukuthola ukuthi yiliphi ibhalansi, kungakhathaliseki ukuthi kukhona ibhalansi emnothweni nokuthi yini eqondwa ngokuthi ibhalansi yezohwebo.
Iyini ibhalansi ku-accounting?
Emuva ngekhulu le-19, kwaziwa ukuthi yiliphi ibhalansi. Ngalezo zinsuku igama laqala ukusetshenziswa njengegama elibizwa ngokuthi ibhalansi yezimali kuzo zonke ama-akhawunti. Incazelo isalokhu ingashintshi nanamuhla. Kodwa manje sekuye kwasakazeka kakhulu. Ngaphambi kokuba yamukelwe ukusebenzisa kuphela ukukhombisa umehluko phakathi kwama-akhawunti we-debit ne-credit. Kusukela ngekhulu le-20, ukusebenzisa leli gama kuye kwakwazi ukuhamba ngaphezu kwe-accounting.
Leli gama ekubhekiseni i-accounting ngenye yezimiso ezibaluleke kakhulu. Mayelana nokubaluleka kwalo kukwazi kahle ochwepheshe kule nsimu. Ibhalansi yokukhokha yimihluko ephakama phakathi kwemali esetshenzisiwe futhi eyamukelwe isikhathi esithile. Kuchwepheshe kulo mqondo ububanzi. Hlukanisa ibhalansi enjalo:
- i-debit;
- isikweletu;
- isikhathi;
- ukuphuma;
- engenayo.
Iyini ibhalansi ephumayo?
Ku-accounting, kubalulekile ukwazi nje ukuthi ibhalansi yesikhashana ngokwayo isho ukuthini, kodwa yini evame ukuqondwa ngemigomo efana nezilinganiso ezingenayo nezingenayo. Kukhona umehluko ophawulekayo phakathi kwemali engenayo nephumayo, okuyinto zonke izici eziphathelene nokuphendula kufanele zibone nakanjani. Okokugcina noma, njengoba kubizwa njalo, ibhalansi ephumayo ibhalansi ye-akhawunti ekupheleni kwesikhathi. Yamukelwa ukubala njengenani lebhalansi yokuqala kanye nayo yonke inzuzo yesikhathi.
Iyini ibhalansi engenayo?
Ukunemba nokuqonda kwezinqubo eziyinhloko kubaluleke kakhulu ekucwaningeni nasezomnotho. Noma yikuphi iphutha lingabulala. Ngenxa yalesi sizathu, ochwepheshe be-accounting kufanele baqonde ukuthi yini ibhalansi nokuthi ingaba kanjani. Umqondo we-balance uhlukaniswe ungenayo futhi uphuma. Ngaphansi kokuqala uqonda ukuthi yini evele ngesikhathi kuhlaziywa ukunyakaza kwi-akhawunti yenkathi yokuhlaziya yokugcina futhi ekuqaleni kwesikhathi esithile.
Ukulinganisela kwezebhizinisi okusebenzayo nokungenzi lutho
Abaqalayo ekuziphenduleleni nasezomnotho bavame ukuzibuza ukuthi yiliphi ibhalansi nokuthi yiliphi ibhalansi esebenzayo neyesikhashana. Ngaphansi kokuqala uqonda ukugqitheka kokuthengiswa kwezinto ezingeniswa kwamanye amazwe. Ngokuqondene ne-balance balance, leli gama likhuluma ngokungekho kwempahla engenayo ngaphezu kwezingaphandle. Ngokuvamile ungazwa nge-balance balance, okuyisimo lapho ukuthunyelwa kwamanye amazwe nokuthengiswa okulinganayo kulingana.
Ibhalansi esebenzayo yokukhokha
I-akhawunti yomali yokukhokha ibizwa ngokuthi umphumela othize, okhonjiswe ekugcineni kwesilinganiso esithile sezwe, esethulwa ngesimo sedokhumenti esikhumbuza ibhalansi. Kubonisa kokubili ukusetshenziswa kwemali kanye nokusetshenziswa kwemali kahulumeni. Ibhalansi yezinkokhelo ihlukaniswe ibe esebenzayo (emihle) futhi ayihambisani (engekho). Ibhalansi esebenzayo ibhalansi ye-akhawunti yale misebenzi kanye nokulingana kwe-akhawunti yokugeleza kwezimali.
Ukulinganisela kokukhokha okuncane
I-Negative noma, njengoba kubizwa njalo, ibhalansi engabonakali njalo ayibonakalisi inkinga yokukhokhelwa kwezimali zokukhokhelwa kukahulumeni, ngoba ngokuvamile ingahlanganiswa nokuhamba kwezimali ezinkulu. Lokhu kungaba lapho izwe linesimo esivamile sokutshalwa kwezimali kwabesomabhizinisi bamazwe angaphandle nabangaphakathi. Ungakhuluma ngeqiniso lokuthi le nkinga ikhona uma njalo ibhalansi elingalungile elibukhali lihlanganiswa nezinguquko zangaphandle kanye nezinqolobane zegolide.
Indlela yokubala ibhalansi?
Akukhona nje kuphela ama-accountants, kodwa ngezinye izikhathi ngisho nezakhamizi ezivamile kudingeka ziqonde ukuthi zifunde kahle kanjani inani lebhalansi. Isibonelo sesimo esinjalo, lapho kubalulekile ukwazi ngesibonakaliso salo, kungase sibe isidingo sokubala esamukelweni sosizo. Lapha ngokunemba nolwazi oluthile kubalulekile. Kodwa-ke, akuwona wonke ochwepheshe bokuqala e-accounting okwazi ukubala ibhalansi. Kubalulekile ukwazi amaphuzu aphambili:
- Ukubala leli xabiso ngezinto ezibonakalayo, kuyadingeka ukwengeza yonke imali etholakele isikhathi esithile kanye nezindleko zesikhathi esinikeziwe. Ngokwenza kanjalo, udinga ukubala umehluko phakathi kwamadijithi amabili, okuzoba yi-balance.
- Kukhona amafomu ongabala ngayo ibhalansi yama-akhawunti asebenzayo futhi asebenzayo:
- kwi-debit = ibhalansi yenzuzo yokuqala + ekudonseni - ukuguqulwa kwesikweletu;
- esikhwameni = ukulinganisela kwenzuzo yokuqala + emalimboleko - inzuzo ekudonseni. Lo umehluko ubhekwa njengento elula kakhulu lapho kuhlanganiswa izenzo zokubuyisana.
Iyini ibhalansi kokuthola?
Mayelana nezikhathi ezithile zokubalwa kwezimali kufanele aziwa kuphela ochwepheshe, kodwa nakwabantu abavamile. Ngezinye izikhathi ngisho nalapho ukhokhela izinsizakalo kunemibuzo eminingi nokungaqondani, njengoba kunzima ukuqonda amagama ebalokusebenza. Omunye wabo ubhekwa njengabhalansi. Ngomunye umuntu, igama elizwakalayo nelingaqondakali, kodwa kwabanye kunencazelo entsha. Kubalulekile kumuntu wanamuhla ukuthi aqonde ukuthi yiliphi ibhalansi ekutholeni imisebenzi yezindlu nezomphakathi.
Leli nani lingabonisa ibhalansi ku-akhawunti yakho ekuqaleni kwalenyanga. Futhi uma inani lihle, likusho ngokukhokha ngokwezimali izinsiza. Uma inombolo ingalungile, kukhona nakanjani izikweletu. Kulesi simo, ngokuvamile kubhekwa njengolunye usuku lweshumi lwenyanga elandela ukuhlala. Ungakwazi ukukhuluma ukuthi ibhalansi iphathwa njengebhalansi engenayo kwi-akhawunti yomuntu siqu.