Ukwenza i-balance sheet iyindawo ebalulekileyo yokuphendula

Abantu abaninzi, becinga ngokuvula ibhizinisi labo okanye ukudala umbutho wabo, ngamanye amaxesha abacingi ukuba baya kuqhuba njani ishishini. Ngamanye amaxesha, engenakho ukuphendula okanye imfundo yezoqoqosho, umntu ucinga ukuba unokukwazi ukumelana ngokupheleleyo nenkampani yakhe. Ukudumala okuncinci kuya kubakho abo bantu basomashishini abashumayela ngokukhawuleza. Emva koko, ukuphumelela komsebenzi wenhlangano kuxhomekeke kumlinganiselo othile kwi-accounting echanekileyo ngexesha elichanekileyo, ngoko ke kuyimfuneko ukuba kuphela ochwephenyi oqeqeshiwe kakhulu oqhuba ingxelo .

Enye yezona ndawo eziphambili zeengxelo ziyilo lokulungiselelwa kwekharityhulam. Ukugxininisa kwimbali, kuyaqatshelwa ukuba igama elithi "ibhalansi" ngokwalo liboleka kwisiFrentshi. Kwinguqulelo eqingqiweyo, kubonakala ngathi i-balance. Ukulungiswa kwekharityhulam kuyimfuneko ukuze kubonwe ngumbono kunye nemeko yempahla yombutho. Olu hlobo lwe-accounting lubandakanya iinkcukacha ezivela kumaxwebhu ahlukeneyo-mali (ulwazi ngolwazi, iirekhodi ze-akhawunti, ukubalwa kwemali kunye nabanye). Umxholo we-balance sheet unamalungu amabini: uxanduva kunye ne-asethi. Ixabiso lempahla lichaza indawo esebenzayo yentlangano (impahla ehleliweyo, iimpahla, iimpahla ezingabonakaliyo, ukulingana kwemali, njl.). Kwi-passive, imvelaphi yokubunjwa kweempahla kunye nenjongo yazo (inkunzi-mali, iimbopheleleko ezifutshane kunye nexesha elide) ziboniswa. Ukuze ukhangele ukuba ngaba i-balance sheet isetyenziswe kakuhle, iziphumo ezifunyenwe kwiimfanelo kunye neefisi zifaniswa. Ukuba yonke into yenziwe ngokuchanekileyo, ngoko baya kulingana. Ukuba iziphumo azivumelani, ke lo ngumqondiso wokuqala wephutha.

Kungalunganga ukucinga ukuba ukuhlanganiswa kwephepha lokulinganisela likhethiweyo. Kodwa oku akunjalo. Emva koko, namhlanje umthetho weerhafu ulawula ukuhanjiswa kwebhanki kumabhunga karhulumente. Oku kuyimfuneko enyanzelekileyo yonke imibutho. Nangona kunjalo, kufuneka kuthathelwe ukuba injongo yesixa-mali ayigcini kulo. Inika ulwazi olupheleleyo ngokubanzi kwintsebenzo yombutho kwimarike. Ukongezelela, umphathi wezakhono, usebenzisa idatha ye-balance sheet, unokukwazi ukwenza izigqibo ezinobulungisa kakhulu.

Nangona kunjalo, kufuneka kukhunjulwe engqondweni ukuba isalathisi kufuneka igcinwe ngokuhambelana neemfuno ezithile. Okokuqala, kufuneka ukwazi ukuba ibhalansi ibonakalisa umsebenzi wenhlangano, kungekhona imisebenzi yabantu ngabanye. Okwesibini, lolu hlobo lwengxelo luqulunqwe ixesha elithile (kwiimeko ezininzi zonyaka). Okwesithathu, ibhalansi yee-akhawunti kufuneka ibe yikimu esisodwa esisodwa ngokwemali efanayo. Kufuneka kwakhona kuthathele ingqalelo into yokuba ngaphambi kokuba ulungele umlinganiselo, kubalulekile ukwenza i-inventory yezimali zemibutho kunye namatyala ayo.

Isalathisi sinesakhiwo esicacileyo nesakhiwo. Ngaphandle yitheyibhile apho amanqaku e-balance aboniswa khona . Kwinqaku nganye nganye, idatha efanelekileyo ibhalwa. Iikholam zibonisa i-asethi, iindleko kunye neengeniso zenkampani. Ukuhlalutya ibhalansi enjalo, umntu unokufumana umfanekiso opheleleyo wezinto ezingekhoyo zangoku kwaye zangoku ze-intlangano, kwaye kwakhona iyakwazi ukusetyenziswa kwazo ngakumbi kwiinjongo zorhwebo. Ukuba olu xwebhu luhlanganiswe kakuhle, luya kuba ngumzekelo omhle wephepha lokubala apho ungenza izigqibo ezifanelekileyo zokulawula.

Ukugqiba le nqaku, ndingathanda ukukhumbula kancinane ukuba xa kulungelelaniswa, kunye nawaphi na amanye amaxwebhu okuphendula, kubalulekile ukujonga rhoqo utshintsho kunye nokuhlaziywa kwemimiselo yomthetho kunye nesakhelo solawulo.