Ngo-1494, eVenice, umfundisi wamaFransisi ogama lakhe linguLuca Pacioli washicilela incwadi eyayibizwa ngokuthi — isihloko sonke, ngoba siyakufanele — Summa de Arithmetica, Geometria, Proportioni et Proportionalita.
Phakathi kwamakhasi ayo angaphezu kwamakhulu ayisithupha, kwakukhona isahluko esashintsha umhlaba: incazelo yokuqala ehlelekile ye-double-entry bookkeeping (ukubhalwa kwamabhuku kabili).
UPacioli akayisungulanga i-double-entry bookkeeping.
Yayivele isetshenziswa abathengisi baseVenice, baseFlorence nabaseGenoa, isikhathi esingenani singangeminyaka eyikhulu.
Kodwa nguye owayibhala phansi, owayenza ukuthi ifundiswe, owabonisa umhlaba ukuthi ungagcina amabhuku ebhizinisi elinzima ngaphandle kokudideka, ngaphandle kokulahleka, ngaphandle kokwebiwa.
Kusukela ngaleso sikhathi, wonke amabhizinisi abalulekile omhlaba wentshonalanga — amabhange, abathengisi, izinkampani ezindawonye zomhlaba, kuze kufike emabhizinisini anamuhla — asebenzisa ubuchule obufanayo ukugcina amabhuku awo.
Ngemva kweminyaka engu-600, lolu chungechunge lusasebenza kahle kubo.
Umbuzo othakazelisayo ngomunye: kungani lungeke lusebenze nakuwe?
I-double-entry bookkeeping iyini, ngemizuzu emithathu
Ngolimi olulula, umqondo yilo.
Yonke inyakazo yemali ibhalwa kabili, kanye ohlangothini lwe-debit (ukungena kwi-akhawunti eyodwa) futhi kanye ohlangothini lwe-kredit (ukuphuma kwenye i-akhawunti).
Amanani womabili kufanele afane. Uma engafani, kukhona iphutha.
Amagama athi debit nokuthi kredit — ngizochaza ukuthi kungani sizowasebenzisa lapha kuphela — amagama obuchwepheshe emisebenzi yokubhala amabhuku: agcina kuphela achaza amakholomu amabili we-ledger enkulu okubhalwa kuwo yonke inyakazo.
Awanawo umqondo wansuku zonke wokuthi “ngikweleta” noma “ngikweletwa”.
Angamalebula ohlangothi lwezimbili zokufana okufanayo, akukho okunye.
Umphumela ulula: ngomzuzu nomzuzu, uma uhlanganisa konke okuthi “debit” futhi uhlanganisa konke okuthi “kredit” ebhukwini lakho, kufanele uthole inombolo efanayo ngempela.
Uma kungahambisani, kukhona okungalungile.
Uma kuhambisana, konke kuhamba kahle.
Ake sibheke lokhu ngesibonelo sempilo yansuku zonke.
Ngikhokha ama-euro angu-50 endaweni yokudlela ngekhadi lebhange.
Kubhukhu elilodwa — leyo ebonakala injalo futhi esetshenziswa ama-app amaningi alula — le nkambiswano ingumugqa owodwa: “ngichithe ama-euro angu-50 endaweni yokudlela”.
Kwaphela.
Ku-double-entry bookkeeping, le nkambiswano efanayo ibhalwa emigqeni emibili: “i-akhawunti yami evamile inciphile ngama-euro angu-50” — lokhu kuya ohlangothini lwe-kredit lwe-Akhawunti yeBhange — futhi ngesikhathi esifanayo “isigaba sokuchitha imali Izindawo Zokudlela sikhuphuke ngama-euro angu-50” — lokhu kuya ohlangothini lwe-debit lweZindleko Zezindawo Zokudlela.
Imigqa emibili, inyakazo efanayo, inani elifanayo, izindlela ezimbili zokubuka.
Manje kuvela umbuzo ozivelelayo: kungani imigqa emibili ngento eyodwa?
Ngoba uma emva kwezinyanga eziyisithupha uzibuza ukuthi “ngichithe malini kulo nyaka ezindaweni zokudlela?”, impendulo ihlanganisa yonke i-debit kuZindleko Zezindawo Zokudlela.
Futhi uma uzibuza ukuthi “ngingakanani engikuyo i-akhawunti yami?”, impendulo ihlanganisa konke okungenile nokuphumile e-Akhawuntini yeBhange.
Inkambiswano eyodwa ifanayo iyasiza ekuphenduleni imibuzo emibili ehlukene, futhi yileso yisizathu sokuthi i-double-entry bookkeeping isaphile iminyaka engamakhulu ayisithupha ingaguqukanga.
Isibonelo sesibili ukuze ungasali ucabanga ukuthi kukhulunywa ngokuchitha imali kuphela.
Kufike umholo wami: ama-euro angu-2 500 e-akhawuntini.
I-double-entry bookkeeping: i-Akhawunti yeBhange ikhuphuke ngama-2 500 (uhlangothi lwe-debit) futhi iMali Engenayo Emsebenzini ikhuphuke ngama-2 500 (uhlangothi lwe-kredit).
Ezinyangeni ezizayo, uma uzibuza ukuthi uhole malini kulo nyaka, unayo impendulo eqondile.
Ayikaze ilahleke, ayikaze ilinganiselwe, ayikaze yakhiwe kabusha ngenkumbulo ekupheleni konyaka.
Yini okufanele uyazi njengomsebenzisi we-Cashfulness? Lutho.
Konke lokhu i-app ikwenzela wena, ngemuva kwesigcawu.
Wena ufaka inkambiswano njengoba ubungayilandisa umngane, futhi i-Cashfulness ibhale imigqa emibili yakho.
Kodwa kuhle ukwazi ukuthi kukhona ngaphansi, ngoba kuchaza izinto eziningi ozobona kamuva.
Ikuxazululani, ngokweqiniso
Ubuchule obudala iminyaka engu-600 abuphili ngokuhlala nje.
Buphila ngoba buxazulula izinkinga zangempela ezingakabi nazinye ezingcono kuze kube namuhla.
Zintathu, ikakhulukazi.
Eyokuqala ukutholwa kwephutha ngokuzenzakalelayo.
Uma amabhuku engahambisani — inani le-debit lihlukile kunenani le-kredit — kukhona iphutha.
Akulona umbono, akulona umuzwa: yizibalo.
Awukwazi ukukhohlisa i-double-entry bookkeeping, ngoba kungenzeka kuphela ikuxwayise ukuthi kukhona okungahambisani.
Kulowo ogcina amabhuku ekhanda noma ku-Excel elilinganiselwe, amaphutha ahlala efihlekile izinyanga futhi kwesinye isikhathi iminyaka — avela kuphela lapho isehlakalo esingaphandle sikuphoqa ukuthi avele.
Kulowo osebenzisa i-double-entry bookkeeping, ayavela ngesikhathi sangempela, futhi alungiswe ngesikhathi sangempela.
Eyesibili ukubukwa okulinganiselwe kwengcebo.
Kunoma iyiphi inyakazo oqala kuyo, ukhona ohlelweni lapho yonke into ixhumene naye konke okunye.
Isenzo esincane sansuku zonke sokubhala inkambiswano sisiza ngokuzenzakalelayo ukwakha imephu enkulu — ibhalansi, okuyithi ngolimi lwansuku zonke isithombe esiphelele samabhuku, izigaba nezinani zakho ngosuku oluthile.
Lo umehluko phakathi kokuba nesiqoqo samarisidi kwibhokisi nokuba ne-ledger enkulu: ngamarisidi wazi ukuthi uchithe malini, ngeledger wazi ukuthi umile kuphi.
Eyesithathu iyona encane futhi mhlawumbe eyona ibalulekile: ukuqiniseka ukuthi kukhona indawo lapho konke kubhalwe ngendlela efanele.
Inani elingasele ku-double-entry bookkeeping alikwazi ukuthi “lilahleke”.
Ngisho noma uphambanise isigaba senyakazo ethile, isakhiwo sisalingana. Kufanele nje uthole lapho uyibeke khona, kodwa ikhona.
Lokhu kuqiniseka kukhulula ngokujulile.
Lowo osezama ukugcina amabhuku ngaphandle kwe-double-entry bookkeeping — mhlawumbe ku-Excel yakhe siqu — uyazi ukuthi ukungaqiniseki okufihlekile ngaphansi kwamanani kunengcindezi kunamanani ngokwawo.
I-double-entry bookkeeping ikhipha lokho kungaqiniseki kusukela ezimpandeni.
Futhi lokho kuyingxenye eyodwa kwezimbili yokuthula okukhulunywa yi-Cashfulness.
Cashfulness: i-double-entry bookkeeping engabonakali
Uma usuqonda amandla obuchule, umbuzo ube ngothi: pho kungani kungasetshenziswa yiwo wonke umuntu?
Impendulo ukuthi ulimi lwabaziyo luyethusa.
Debit, kredit, ibhalansi, isitatimende semali engenayo, i-contra-account — la mazwi, uma ekhishwe kokuqukethwe, abukeka njengento yochwepheshe, futhi kwabaningi bantu kuyisithiyo esingafanele ukuweliswa.
Isinqumo sethu somkhiqizo sasicacile: i-double-entry bookkeeping i-injini, hhayi indlela yokuxhumana.
Umsebenzisi we-Cashfulness, ku-99% wezimo, akaze abone umugqa obhalwe “debit” noma “kredit”. Ifomu ephakeme evumela lokhu ikhona — i-Cashfulness igcina yona ngenxa yobuqotho nokuphelela — kodwa akulona umnyango wena ongena ngawo nsuku zonke.
Ubona i-app embuza “wenzeni?” futhi ephendula ngolimi lwakhe: “ngichithe ama-euro angu-50 ekudleni kusihlwa endaweni yokudlela iLa Vela”.
I-Cashfulness, ngemuva kwesigcawu, ibhala izingeniso ezimbili ezilinganisiwe (i-Akhawunti yeBhange incishile ngo-50, iZindleko Zezindawo Zokudlela zikhuphuke ngo-50).
Wena awukaze ucabange nge-contra-account, izitatimende zemali engenayo, izikimu zebhalansi.
Uhlelo lolo lwenzayo.
Kodwa kulowo ofuna ukubuka ngaphansi kwenjini, i-app ayivalwa. Ikhona kanye leyo ifomu ephakeme engikhulume ngayo manje.
Ezimweni ezinzima kakhulu — ukuhlukanisa okuchithwe okufanayo phakathi kwezigaba eziningi, isibuyiselo esiyingxenye, inkambiswano enokushintshwa kohlobo lwemali, ingeniso enyakazisa ama-akhawunti amaningi ngesikhathi esisodwa (eyodwa-kwaningi, eziningi-kwaningi) — ifomu ephakeme ivumela wena ukubona nokuguqula izingeniso ngqo.
Iningi labasebenzisi ngeke abe nasidingo salo.
Kodwa uma usungumgcini wamabhuku, noma nje unesifiso sokwazi, isu lama-akhawunti liyavezwa, liyaguqulwa, futhi lapha ungabona nakho ibhalansi, isitatimende semali engenayo, izinkomba zakho siqu.
Konke kuyahambisana ngoba konke kwesekelwe kule njini eyodwa.
Le filosofi — izilimi ezimbili zokubhala, zombili zisemthethweni — ukukhetha esikwenza ngamabomu.
I-app ayifiphali ukuze ingethusi omusha, futhi ayenzi lula ngokweqile ukuze ingamdinisi ochwepheshe.
Ikhuluma nabo bobabili, futhi ishiya kumuntu ngamunye inkululeko yokuhlala ezingeni alithandayo.
Yini eshintshayo, uma usuyisebenzisa
Kukhona into engiyibona kulowo oqala ukusebenzisa i-Cashfulness, ngisho noma kuyinjini engabonakali kuphela: akasabuyeli emuva.
Kuba yinto ecasulayo ukusebenzisa ama-app akutshela ukuthi “uchithe ama-euro angu-230 ezindaweni zokudlela kule nyanga” ngaphandle kokukwazi ukukutshela ukuthi kusuka kuyiphi i-akhawunti, kumelene nayiphi imali engenayo, kusikhundla sini sokugeleza konke.
Kuba into engavamile ukubuka ingcebo yakho njengebhalansi ye-akhawunti evamile esikhundleni sokuyibuka njengebhalansi ephelele.
Kuba into evamile ukuzibuza, phambi kwenyakazo, “kodwa yini ngempela le nto, ivelaphi futhi iyaphi?” — futhi lowo umbuzo osubuzwa osomabhizinisi enkampanini yabo iminyaka engu-600, futhi manje osekugcina wena ungayibuza ebhizinisini lakho elincane elibalulekile lomndeni.
Wena ufundisiwe — kancane, ngaphandle kokuthi ukuqaphele — ukucabanga ngemali yakho njengohlelo.
Kusukela lapho, ukuthula esikhuluma ngakho kwezinye izihloko zebhulogi le kuba lula kakhulu ukukufinyelela, ngoba kukhona ingqalasizinda ngaphansi.
Unethuluzi elenza lokho abathengisi baseVenice abakwenza amakhulu eminyaka, kusetshenziswa empilweni yakho yanamuhla.
Futhi lokho, ngempela, yikho i-Cashfulness: isiphakamiso sokuthi uphathe imali yomndeni wakho njengebhizinisi elincane.
Hhayi ukuze uyenze ibe yinhliziyo elukhuni, hhayi ukuze uyenze indawo yezimboni, hhayi ukuze uthathe emndenini isilinganiso sawo semizwa.
Kodwa ukumnika ithuluzi eliqotho, elilingana nalelo abantu ababenalo ngokomlando emisebenzini yabo, futhi elingakaze libe khona ekhaya.
Uma ufuna ukujula ekufundeni nge-double-entry bookkeeping esetshenziselwa izimali zomuntu ngaphambi kokuzama i-Cashfulness, ngibhale incwadi ngqo mayelana nalokhu: Strategie per la Finanza Personale (ngesi-Italian), echaza isinyathelo ngesinyathelo ukuthi uyisebenzisa kanjani nge-GNUCash — isoftware engikhuluma ngayo esihlokweni sokuqala salebhulogi, ithuluzi engakha ngalo yonke le ndlela ngaphambi kokuba ngifike ku-Cashfulness.
Uzoyithola ku-Amazon. Esikhathini esizayo izobuyekezwa ukuze ifake i-Cashfulness njengethuluzi lokusebenza, kodwa uhlaka lomqondo luyafana.
Uma ufuna ukuzama i-Cashfulness, sikulindele ohlwini lokulinda lwe-beta ku-cashfulness.com/beta.
— Vittorio