Isahluko 11

Buyekeza Ingcebo

Kwenzeka kubo bonke: amasonto noma izinyanga ongazibhalanga izindleko nemali engenile, kanti amabhalansi we-akhawunti ku-Cashfulness angasavumelani nesimo sangempela. I-Buyekeza Ingcebo, etholakala ohlelweni oluhlawulwayo, yenzelwe khona lokhu kuvela isikhathi: uphinda wenza ukuqashelwa kwengcebo yesikhala sakho sokubhalisa izimali — njengokwakuqale — ngokuveza ukuthi i-akhawunti ngayinye ithengiswa ngamalini namuhla. Uhlelo lubuyisela konke kabusha ngokusebenzisa amarekhodi e-double-entry, ngaphandle kokwakha kabusha isikhala futhi ngaphandle kokusungula ushintsho olungazange lwenzeke.

Nini okumele ukusebenzise

Sebenzisa i-Buyekeza Ingcebo uma ulahlekelwe ukuqhubeka kokulandelela kwakho: isikhathi sokuphumula, ukuthuthela kwenye indawo, isikhathi esimatasa sokuphila lapho into yokugcina obucabanga ngayo kwakuyincwadi yezindleko. Kunokuba wakhe kabusha ngobunzima ushintsho ngalunye olulahlekile, uqala kabusha kusuka esithombeni esiqondile sanamuhla.

Akulona ithuluzi elifanele lokulungisa okulodwana ku-akhawunti eyodwa esanda kuba nomsebenzi — kulokho kukhona ukuvumelanisa nokuhlela ushintsho. Yithuluzi lokubuyisela yonke ingcebo yakho ndawonye ngesenzo esisodwa.

Isikrini sokuqala se-Buyekeza Ingcebo esichaza isici, inothi mayelana ne-akhawunti Ukulungiswa kokuqashelwa, kanye nezinkinobho Vula umqondiso ne-Qala.

Kusebenza kanjani, ngokwezimali

Kwi-akhawunti ngayinye ye-balance sheet (impahla nezikweletu) uveza inani obonile namuhla: kungakanani okukhona ngempela ku-akhawunti eqhubekayo, kubiza malini imoto, kusele malini okuzokhokhwa emalini eboliwe. I-Cashfulness iqhathanisa inani oliveziwe nebhalansi yamabhuku, futhi lapho kukhona umehluko, ibhalisa okulungisiwe okulinganisiwe.

Okuphambene nalokhu kulungiswa akuyona imali engenile noma izindleko: yi-akhawunti ekhethekile ye-equity ebizwa Ukulungiswa kokuqashelwa. Isizathu ubuqotho bezimali: uma ungazi ukuthi yiziphi izindleko noma imali engenile eyabangela umehluko, uhlelo akufanele lukusungule. I-Income Statement yakho iyaqhubeka nokukhombisa kuphela lokho okulandelele ngempela.

Inani lakho langempela, ngokuphambene, liyabuyekezwa ngokushesha kuze kube emanani angempela. Futhi i-akhawunti Ukulungiswa kokuqashelwa igcina ngokuhamba kwesikhathi isilinganiso sokuthi yingakanani inguqulo yengcebo yakho eyasala ingachaziwe: ekuqashelweni okulandelayo uzokwazi ukuthi yingakanani indlela eyalandelwa nokuthi yingakanani engalandelwanga.

Isinyathelo ngesinyathelo

Uzothola i-Buyekeza Ingcebo esigabeni Amathuluzi ohlwini olusohlangothini. Isikrini sokuqala sifingqa okuzokwenzeka bese sikhumbuza usuku lokuqashelwa kwakamuva; ngumnikazi wesikhala sokubhalisa izimali kuphela ongaqhubeka.

Vula i-Buyekeza Ingcebo esigabeni Amathuluzi.
Funda isingeniso bese ucindezela Qala.
Kwi-akhawunti ngayinye, faka inani langempela lanamuhla: amabhalansi asevele elungile uwashiye njengoba enjalo. Kwizikweletu, faka inani elisasele okumele likhokhwe, njengenombolo enhle.
Cindezela Buka isibuko: uhlola imehluko nge-akhawunti ngayinye kanye nenani langempela ngaphambili nangemva.
Engeza inothi uma ufuna ukukhumbula umongo, bese ucindezela Sebenzisa okulungiswe.

Isikrini se-Buyekeza Ingcebo sinohlu lwama-akhawunti e-balance sheet, ibhalansi yamabhuku yalinye, kanye nesikhala sokufaka inani langempela lanamuhla.

Ngemva kokubuyekeza

Ukulungiswa kuvela ku-Ledger njengoshintsho olujwayelekile, olwaziwa ngencazelo ethi "Ukubuyekezwa kwengcebo". I-Balance Sheet nenani lakho langempela zibonisa ngokushesha isimo esibonwe; i-Income Statement isala ingathintwanga.

Kusukela lapha ungaqala futhi ukulandelela kwakho kwansuku zonke. Uma esikhathini esizayo uphinde ulahlekelwe umqondo, akukho okubi: buyekeza kabusha. Ukuqashelwa ngakunye kugcinwa emlandweni kanye nenani langempela ngaphambili nangemva, ukuze ukuthuthuka kwengcebo yakho kusale kufundeka ngisho nangemva kokuphazamiseka.