Yintoni iTyala yoLingo: IsiKhokelo esiBanzi

Akukho mntu uqala ishishini kuba uthanda ukugcinwa kweencwadi (ngaphandle kokuba, mhlawumbi, ungumgcini-mali). Kodwa ukugcina amanani akho ngokuthe tye akuthetheki. Enye indlela yokuqinisekisa oku kukusebenzisa ibhalansi yesilingo. Kwaye ngelixa ibhalansi yesilingo ingeyondlela yokuqinisekisa ukuba inkqubo yobalo-mali yeshishini ayinazimpazamo, inokunceda ekuboneni iimpazamo ezincinci kwaye ilungise ezinkulu kwileja ngokubanzi. Ngokufutshane, ukuba kukho into engalunganga, ibhalansi yesilingo lithuba lakho lokuyibamba ngaphambi kokuba ibe yingxaki yokwenyani.

Kweli nqaku, siza kucacisa ukuba zeziphi iibhalansi zolingo, kutheni zibalulekile, kwaye ugqibezela njani enye ngeyona ndlela ilula.

Isiqulatho
Yintoni ibhalansi yolingo?
Yintoni engena kwi-trial balance?
    Umzekelo wokuzama ukulinganisa
Yintoni ibhalansi yesilingo esilungisiweyo?
Amanyathelo angundoqo ekugqibezeleni ibhalansi yesilingo
    1. Lungisa amanani akho kuqala
    2. Musa ukudibanisa imali yakho kunye neyeshishini
    3. Sebenzisa isoftware yokubala
    4. Khangela iimpazamo ezifihliweyo
    5. Yenza uphicotho lwangaphakathi
Kufuneka amashishini asebenzise nini ibhalansi yolingo?
Iingcamango zokugqibela

Yintoni ibhalansi yesilingo

Ngamagama alula, ibhalansi yesilingo yingxelo edwelisa yonke iakhawunti yeshishini kunye nebhalansi yayo. Injongo kukuqinisekisa ukuba iidebhithi zizonke zihambelana neekhredithi zizonke. Kwi-accounting ephindwe kabini, abagcini-mali barekhoda yonke intengiselwano kabini - kanye njenge-debit kwi-akhawunti enye kwaye kanye njengekhredithi kwenye.

Ibhalansi yesilingo yindlela yakho yokujonga ukuba loo nkqubo isebenza ngokuchanekileyo na. Ngelixa iileja ngokubanzi zirekhoda iitransekshini zetyala kunye nedebhithi ngokwahlukeneyo, ibhalansi yesilingo ibongeza ngokwe-akhawunti nganye endaweni yoko, kubalwa iyonke. (Kwileja engenazimpazamo, iimali ezitsalwayo neekhredithi zizonke kufuneka zifane nebhalansi yesilingo.)

Nangona iibhalansi zolingo zingafunekiyo ukujonga iibhalansi zetyala kunye nedebhithi kule mihla, zisaluncedo kwiiakhawunti ezinethemba lokujonga umsebenzi wazo kunye nabaphicothi-zincwadi abanokufuna ukuziqonda ngcono ii-akhawunti abaza kuziphicotha.

Kwaye nangona ukujonga idebhithi kunye neebhalansi zetyala zizenzekela ngo-2025, ibhalansi yesilingo isenokunceda amashishini ukuba:

• Khangela iimpazamo phambi kokuba ikhephu libe ziingxaki ezinkulu
• Gcina iingxelo zemali zichanekile (kuba idatha embi = izigqibo ezimbi)
• Qinisekisa ukuba awugqithisi rhafu okanye umvuzo olahlekileyo
• Kuphephe ukothuka xa umgcini-zincwadi wakho ejonga iincwadi zakho

Khumbula ukuba ukuba ibhalansi yesilingo ayihambelani, kukho undonakele. Kungcono ukuyilungisa ngoku kunokuba ujongane nesiphithiphithi kamva.

Yintoni engena kwi-trial balance?

Iphepha lomncono lolingo kufuneka landlalele zonke ii-akhawunti kwileja ngokubanzi kwiikholamu ezimbini: enye yeyemali ephumayo kwaye enye ibe yeyemali engena. Ngesiqhelo, ibandakanya ezi zahlulo zintandathu:

• Amagama eakhawunti (yonke iakhawunti kwileja yakho jikelele, okt, imali, irenti, intengiso, njl.njl.)
• Iibhalansi zedebhithi (izixa-mali ezibhalwe phantsi kwee-asethi kunye neendleko)
• Iibhalansi zetyala (Iitotali zamatyala, ingeniso, kunye ne-equity)
• Iinombolo ze-akhawunti
• Imihla yexesha lobalo-mali
• Itotali yemali etsalwayo kunye neekhredithi

Umzekelo wokuzama ukulinganisa

Masithi uJake unevenkile encinci yekofu. Ekupheleni kwenyanga, ufuna ukujonga ukuba yonke into ekwiincwadi zakhe ibonakala ilungile na. Ibhalansi yakhe yesilingo inokujongeka ngolu hlobo:

Yonke into iyalingana - ilungile! Kodwa masithi ulibele ukungena kwindleko ye-USD 500 yezithako. Oku kuya kulahla iitotali zakhe, kwaye kulapho ibhalansi yesilingo inokuyifumana khona.

Yintoni ibhalansi yesilingo esilungisiweyo?

Ibhalansi yesilingo esiqhelekileyo ilungile ukubamba iimpazamo ezicacileyo. Kodwa kuthekani ngezinto ezingabhalwanga ngabacwangcisi-zincwadi kwileja ngokubanzi okanye ezilahlekileyo – njengeendleko ezenzeke kodwa ezingahlawulwanga? Kulapho amashishini anokusebenzisa ibhalansi yesilingo esilungisiweyo.

Umzekelo, ukuba uJake, umnini wekhefi, uthenge izinto zokubhala ezixabisa i-USD 800 kwikhadi lokuthenga ngetyala, uya kuba ne-USD 800 engachazwanga. Nangona kunjalo, ibhalansi yesilingo ehlengahlengisiweyo iya kuyilungisa ngokongeza inkcitho kwicandelo le-debit.

Ukongeza, iibhalansi zolingo ezihlengahlengisiweyo ziya kukhokelela kwiingxelo zemali ezichaneke ngakumbi kuba zibandakanya iindleko ezingabandakanywanga kwiirekhodi zokuqala. Umzekelo, amashishini anokongeza iindleko ezihlawulelwayo okanye iindleko zexesha elizayo ezingakhange zenzeke ngokusemthethweni kodwa kusafuneka ziqwalaselwe.

Qaphela: Nangona olu hlengahlengiso lungayi kulungisa iimpazamo kwibhalansi yokuqala, luya kuqinisekisa ukuba abanini bamashishini babhala ngokufanelekileyo ii-asethi kunye namatyala, bephucula umfanekiso wabo wemali.

Amanyathelo angundoqo ekugqibezeleni ibhalansi yesilingo

1. Lungisa amanani akho kuqala

Uninzi lwethu luya kuba ludibene nesiteyitimenti sebhanki esingahambelani noko besicinga ukuba sikuyo kwiakhawunti yethu - into efanayo ihlala isenzeka kwishishini. Ukuba oku kuyenzeka, eyona ndlela yokuphepha iindleko ezilahlekileyo kukuthelekisa iincwadi neentengiselwano zebhanki.

2. Musa ukudibanisa imali yakho kunye neyeshishini

Umgaqo omnye obalulekileyo weshishini asikokuxuba imali yomntu kunye nomsebenzi. Umzekelo, umnini oswayipha ikhadi lakhe kwiigrosari uya kuba nobunzima bokugcina ibhalansi yesilingo sakhe sicocekile. Ngesi sizathu, kungcono ukugcina zombini iimali kwiiakhawunti ezahlukeneyo.

3. Sebenzisa isoftware yokubala

Ngaba awunayo imali eyaneleyo yokuqesha i-accountant? Oko akuthethi ukuba kufuneka ulandelele yonke intengiselwano ngesandla. Yinkqubo ende kwaye torturous. Endaweni yoko, sebenzisa isoftware yokubala (njenge-QuickBooks, i-Xero, okanye i-Wave) ukwenza inkqubo ngokuzenzekelayo.

4. Khangela iimpazamo ezifihliweyo

Ubalo-mali lushiya indawo eninzi yeempazamo, kwaye awona mashishini angcono adibana neempazamo. Ngesi sizathu, kuhlala kululuvo olulungileyo ukujonga yonke into. Ezinye iimpazamo ezincinci ekufuneka uzijonge ziquka:

• Amanani atshintshiweyo (uchwetheza ama-3,200 endaweni ye-2,300)
• Ukulibala ukufaka iintengiselwano ezincinci
• Ukukopisha into engenileyo ngempazamo

Nokuba impazamo encinci inokuphosa yonke ibhalansi yesilingo sakho. Jonga, jonga kabini, uze ujonge kwakhona.

5. Yenza uphicotho lwangaphakathi

Kanye kwiinyanga ezimbalwa, jonga iirekhodi zeshishini ngamehlo amatsha. Usenokumangaliswa koko ukubambileyo.

Kufuneka amashishini asebenzise nini ibhalansi yolingo?

Ibhalansi yesilingo iluncedo nanini na xa umnini weshishini efuna ukuqiniseka ukuba iincwadi zakhe zichanekile, kunye nangamaxesha athile athile:

• Ukuphela kwenyanga okanye ikota (lungisa iimpazamo phambi kokuba zakhiwe)
• Ngaphambi kokulungiselela iingxelo zemali (qinisekisa ukuba ishishini lisebenza ngedatha ecocekileyo)
• Ngaphambi kokufaka irhafu (thintela iintloko ze-IRS ngokubamba iimpazamo kwangethuba)
• Xa ufaka isicelo semali-mboleko okanye ukuthengisa abatyali-mali (iincwadi ezimdaka = iiflegi ezibomvu)
• Phambi kophicotho (ukuba amanani awachanekanga, abaphicothi-zincwadi baya kuwafumana, ke balungise kuqala)

Iingcamango zokugqibela

Abanini bamashishini abaninzi abahoyi kakhulu kwibhalansi yolingo lwabo. Ngapha koko, yonke into iyazenzekela kule mihla, ngoko ke ukuqhuba ibhalansi yesilingo sesandla kungumsebenzi owongezelelweyo, akunjalo? Ewe, iibhalansi zolingo zisenokuba luncedo kakhulu ukugqiba uhlolo lwangaphakathi, ngakumbi phambi kokubonelela ngeengxelo zemali ezisemthethweni okanye ukulandelela iimpazamo.

Abanini bamashishini banokusebenzisa iibhalansi zolingo ukujonga imeko yabo yezemali kunye nokuqinisekisa ukuba iinkqubo zabo zokubala zisebenza ngokufanelekileyo. Akukho mntu uthanda ukulungisa iimpazamo zeakhawunti emva kweenyanga, ngoko ke kungcono ukubamba kwangoko. Ukuba abanini bazimisele ngokuqhuba ishishini elisempilweni ngokwasezimalini, ukwenza ibhalansi yesilingo kunokwenza umahluko omkhulu.