Ishadi lama-akhawunti

Isakhiwo sesihlahla

Isikrini samaKhawunti sikhombisa ishadi lama-akhawunti njengesihlahla esingavulwa, esihlelwe ngesigaba. Ibhalansi Shidi liqukethe i-Assets+ (izimpahla ezikhiqizayo, lezo ezikhiqiza inani), i-Assets- (imali engalethi nzuzo nempahla yokusetshenziswa komuntu siqu), izikweletu (Liabilities), kanye Nenani Elingasele (Net Worth). Imali engenayo (Revenue) nezindleko (Costs) zona zitholakala ku-Income Statement.

Umugqa ngamunye ukhombisa igama le-akhawunti, inombolo ye-akhawunti, ibhalansi eyisamba, kanye noshintsho lonyaka wamanje. Izigaba ziyavuleka futhi zivalwe ngomcibisholo eduze kwegama, futhi ibha yokusesha ngenhla ivumela ukuthi uthole i-akhawunti ngegama, inombolo, noma uhlobo.

Ngezansi ekhasini, umugqa wesifinyezo ukhombisa iNani Elingasele lonke lesikhala somsebenzi: umehluko phakathi kwalokho onakho nalokho okukukweletayo.

Ukugcina izindleko zebhizinisi zihlukene nezomndeni kunezindlela ezimbili. Uma kwanele ukuzihlukanisa, dala i-akhawunti yenhlangano — «Ibhizinisi» — bese ulengisa ngaphansi kwayo izindleko nemali engenayo: imibiko iyaziqoqa, futhi amalebula anikeza ukusika okunqamulayo. Uma-ke lezi zwe ezimbili kungafanele zithintane, udinga indawo yesibili yokubalwa kwezimali, kodwa leyo ifakwe kuphela ohlelweni lwe-Ultra: nge-Free nange-Premium indawo iyodwa. Kuzo zombili izimo kungcono ungaxubi ama-akhawunti emali.

Ukuhambisa nokuhlela kabusha ama-akhawunti

I-akhawunti yakho ngayinye inesibambo sokuhudula ngakwesokudla (uphawu lwamachashazi). Ngegundane uvele uhudule nje; ngomunwe kudingeka ucindezele isikhathi eside esibanjweni, bese uhudula: yiso isivikelo esivumela isihlahla siqhubeke sipheque ngokujwayelekile.

Ngenkathi uhudula, umugqa ngamunye unezindawo ezintathu. Ngenhla noma ngezansi kwe-akhawunti esezingeni elifanayo kuvela umugqa wokufaka: lokho ukuhlelwa kabusha, ukulandelana okukhethayo kuyahlala futhi izinombolo zama-akhawunti zizabelwa kabusha ngokwazo. Maphakathi nefolda umugqa uyagqanyiswa: lokho ukuhanjiswa, i-akhawunti ishintsha indawo esihlahleni futhi ihamba nawo wonke ama-akhawunti ayo angaphansi, kanye nezinombolo. Ifolda evaliwe izivulela yona uma ubamba i-akhawunti ngaphezu kwayo isikhashana.

I-app iyayenqaba imibeko engaphula imibiko yakho, futhi ikutshele: i-akhawunti ayingeni efoldeni yomndeni omunye, ayikwazi ukugcina ingaphakathi kwenzalo yayo, futhi ama-akhawunti esistimu awahambi. Isibambo siyanyamalala lapho isenzo singenangqondo khona: ngesikhathi sokusesha nalapho ukuhlelwa ngokwezinhlamvu kuvuliwe, ngoba lapho indawo inqunywa yigama.

Izinhlobo zemali nemibala yebhalansi

I-akhawunti ngayinye inezinhlobo zayo zemali, ezikhethwa uma idalwa. Ungagcina i-akhawunti yakho yansuku zonke ngama-euro kanye ne-akhawunti yotshalomali ngamadola: i-Cashfulness ibhala insali ngayinye ngohlobo lwemali le-akhawunti futhi iguqule izamba uma kudingeka.

Amabhalansi asebenzisa imibala enencazelo: ngokubheka kanye ungakwazi ukuqonda uhlobo lwenombolo ngayinye, isibonelo izikweletu (Liabilities) zihlukaniswe kulokho onakho, kanye neNani Elingasele elihlukaniswe konke okunye. Umbala awulokothi athathele indawo isignesha yokubhalwa kwe-akhawunti, kuphela wenza ukufunda kube lula.

Ukudala i-akhawunti ngomsizi

Inkinobho ye-plus ekhoneni elingezansi ngakwesokudla ivula umsizi we-Akhawunti Entsha, okuhola kancane kancane. Umsizi ubuza kuphela lokho okudingekayo, isinyathelo esisodwa ngesikhathi, ubonisa iziphakamiso nezibonelo ezisebenzayo endleleni.

Uma udala i-akhawunti ngqo ngaphansi kwezikweletu, isinyathelo sohlobo oluncane sinikeza nezinto ezingezansi ngeleveli eyodwa — ikhadi lesikweletu, izimalimboleko, izikweletu zentela, imotgeji — futhi sisho khona manje ukuthi izongena kuyiphi ifolda; uma leyo folda ingakabikho, uhlelo luyayidala uma ulondoloza.

Ungadala i-akhawunti futhi ngaphandle kokushiya lokho okwenzayo: ekugcineni kohlu ngalunye olwehlayo lwama-akhawunti, kufomu lokuthengiselana nakwamanye amafomu abhala ukunyakaza kwemali (izinsuku zokukhokha, izinkontileka, izintengiselwano eziphindaphindayo, ibhondi, ukuthenga nokuthengisa, ukwehla kwenani, ukubuyekezwa kwenani), kukhona inketho ethi Dala i-akhawunti entsha, ngisho nangaphambi kokuthi ubhale noma yini. Uma usubhale igama, umsizi uqala kulo, futhi ekugcineni ubuyela lapho ubukhona, ne-akhawunti entsha isivele ikhethiwe.

1. Nika i-akhawunti igama elichazayo, elaziwayo, isibonelo igama lebhange noma injongo ye-akhawunti. Ungangeza incazelo ekhethekayo, esiza uma wabelana ngesikhala somsebenzi nabanye abantu.
2. Khetha uhlobo lwe-akhawunti: lokhu kunquma ukuthi i-akhawunti izoba kusiphi isigaba sesihlahla nokuthi ibhalansi yayo izoziphatha kanjani.
3. Khetha i-akhawunti ezali ngokuqondile esihlahleni: i-akhawunti entsha izohlala ngaphansi kwayo, izuze indawo yayo esakhiweni.
4. Setha izici ze-akhawunti ngokusekelwe endleleni ozoyisebenzisa ngayo (bheka isigaba esilandelayo).
5. Qinisekisa: i-akhawunti ivela ngokushesha esihlahleni, ilungele ukwamukela izinsali.

Izici ze-akhawunti

Ngenkathi udala i-akhawunti (futhi kamuva uma uyihlela) ungamisa izici ezithile eziguqula ukuziphatha kwayo. Ama-akhawunti asebhange, amakhadi esikweletu nama-akhawunti okutshalwa kwezimali noma awe-crypto angena ngokwawo esigabeni Ukuvumelanisa: uma i-akhawunti ethile ingadingeki lapho, vula «Khipha ekuvumelaniseni». Okubhaliselwe kona akusamakwa ku-akhawunti: kubhalwa njengezinkontileka kuMathuluzi → Okubhaliselwe namabhili ezinsiza.

Ukulinganiselwa kwemakethe: kwakhelwe ukutshala imali, kukuvumela ukubuyekeza inani le-akhawunti njalo ngesikhathi nge-Zibuyekezo Zotshalomali. Ukwehla kwenani (Depreciation): kwezimpahla ezilahlekelwa inani ngokuhamba kwesikhathi, njengemoto noma idivayisi, ukuze ishadi lama-akhawunti libonise inani langempela kunentengo yokuthenga.

Imali etholakalayo nokungeyona imali etholakalayo: lapha ukukhetha kuyihambisa ngempela i-akhawunti, ngoba ukuthi imali itholakala masinyane akufundwa ohlotsheni oluncane kodwa endaweni i-akhawunti ekuyo esihlahleni. Ngaphambi kokuyihambisa, uhlelo lokusebenza likutshela ukuthi liyisa kuphi, futhi qaphela ukuthi u-«Imali Etholakalayo» no-«Okungeyona Imali Etholakalayo» bakhona emagatsheni omabili ezimpahla: bheka indlela iyonke, hhayi igama lodwa.

I-akhawunti engeyona eyakho wedwa inezindlela ezintathu ezahlukene, futhi ukhetha ngokuya ngokuthi ubani obhala imisebenzi. Uma ubhala wena wedwa kodwa ingxenye yempahla ingeyomunye umuntu, udinga isabelo sobunikazi: kumsizi vula «Isabelo sobunikazi» bese ubhala iphesenti lakho ku-«Isabelo sakho». Okubhaliwe kuhlala kunani eligcwele — uma kungena u-€1 000, uhlelo lubhala u-€1 000, hhayi u-500 — ngoba ngaphandle kwalokho ukuqhathanisa nesitatimende sasebhange bekungeke kusahambisana. Isabelo yilensi: sishintsha kuphela ukuthi leyo akhawunti isinda kangakanani ku-Liquidity etholakalayo nakuMcebo omsulwa, kanti kusitatimende senzuzo nokulahleka asisebenzi nakancane. Sibekwa akhawunti nge-akhawunti, akulokothi kufoldeni: izindawo ezimbili efoldeni efanayo zingaba nezabelo ezahlukene.

Uma kunalokho nibhala nobabili, ngamunye kusuka kuhlelo lwakhe, isabelo akusiso osidingayo: sebenzisa u-«Yabelana nge-akhawunti» ekhasini le-akhawunti. Endaweni yomunye umuntu kuzalwa i-akhawunti yakhe enokubhaliwe kwakhe, futhi i-akhawunti manje ifundeka ngezindlela ezimbili: «Ingxenye yami» yimigqa yakho futhi yiyona nombolo engena kuzinkomba zakho, kanti «Ibhalansi yangempela ye-akhawunti» yisamba semigqa yabo bonke futhi yiyona oyiqhathanisa nesitatimende. Isabelo sobunikazi lapha sikhishwe ngamabomu, ngoba ingxenye yakho isivele iyilokho okubhale wena. Indlela yesithathu iyinto ehluke ngokuphelele: ukwabelana ngayo yonke indawo yezincwadi, nezindima nezimvume zayo.

Kwabelwana ngama-akhawunti ebhalansi kuphela, okusho impahla nezikweletu, akwabiwa neze izigaba zezindleko noma zemali engenayo. Ukwabelana kukhona ukuze kuhlanganiswe futhi into engaphandle kohlelo lokusebenza eyodwa vo: i-akhawunti yasebhange yinye, futhi isitatimende esibhekiswanwa naso sinye. Isigaba sezindleko akuyona into eyodwa emhlabeni, kuyindlela umuntu ngamunye ahlukanisa ngayo izindleko zakhe, futhi sihlala singesakhe. Lokhu akuwona umkhawulo, yiyona kanye indlela okusebenza ngayo: njengoba umuntu ngamunye ebhala imibhalo yakhe ngezigaba zakhe, emibikweni yakho yezindleko ubona kuphela lokho okuchithe wena.

Izindleko ezabelwanayo: ubani okhokhayo nobani ozibhala ezindlekweni zakhe

I-akhawunti eyodwa ephethwe yinina nobabili, nombuzo obuya njalo: kungibize malini mina? I-Cashfulness ayihlukanisi yona ngokwayo indleko phakathi kwezikhala ezimbili zokubalwa kwezimali, kodwa ngama-akhawunti osunawo kuyafinyelelwa lapho, futhi izibalo zivumelana kuze kufike kusenti. Umgomo munye vo: obhala indleko uyithola iphelele ezindlekweni zakhe; ukuze ibe uhhafu, uhhafu womunye umuntu uya ku-akhawunti ethi «Phakathi kwethu», isikweletu esisho ukuthi nikweletana malini; futhi umugqa ngamunye wesitatimende se-akhawunti ehlanganyelwe ubhalwa ngumuntu oyedwa kuphela, uphelele. Kusuka lapha kuvela izindlela ezimbili, ngombhalo ofana ncamashi kulowo okhokhayo.

Endleleni yokuqala kubhala wena wedwa. I-akhawunti ehlanganyelwe ihlala iphelele esikhaleni sakho, nebhalansi esivele inayo, futhi eceleni kwayo udala «Phakathi kwethu»: uhlobo Izikweletu, ngaphakathi ku-«Isikhathi esifushane», u-«Isabelo sobunikazi» ucishiwe. Esinyathelweni esithi «Ibhalansi yokuvula» bhala ukuthi kule mali ekhona namuhla ku-akhawunti ehlanganyelwe ingakanani engeyomunye umuntu, phendula uthi «Cha, yibhalansi ebengivele nginayo» bese ufaka usuku okusukela kulo le mali ikuyo i-akhawunti ehlanganyelwe. Ungaphenduli uthi «Yebo» ukhombe i-akhawunti ehlanganyelwe: uhlangothi olubhekene nalo lungagcina khona, i-akhawunti ehlanganyelwe ikhule kungangeni ngisho i-euro elilodwa.

Kusukela lapho, indleko ehlanganyelwe iba insali eyodwa enemigqa emithathu, ebhalwa ngohlobo «Okunye» kufomu lokuthengiselana: i-akhawunti ehlanganyelwe ohlangothini lweKhredithi ngenani eliphelele, i-akhawunti yakho yezindleko ohlangothini lweDebhithi ngohhafu wakho, no-«Phakathi kwethu» ohlangothini lweDebhithi ngohhafu wakhe. Uhhafu womunye umuntu unciphiselwa phansi kuze kufike kusenti, futhi isenti elisalayo lihlala kulowo okhokhayo. Imali ayifaka ku-akhawunti ehlanganyelwe, njengomholo, iya iphelele ku-«Phakathi kwethu», kanti izindleko zakho siqu ziya ziphelele ezindlekweni zakho.

Endleleni yesibili nibhala nobabili, ngamunye esikhaleni sakhe, futhi kwabelwana ngawo womabili ama-akhawunti: elihlanganyelwe no-«Phakathi kwethu». Okhokhayo ubhala njengakuqala; omunye umuntu ubhala uhhafu wakhe njengendleko ekhokhwe ku-«Phakathi kwethu», kanti imigqa yesitatimende engeyakhe uyibhala yena ku-akhawunti ehlanganyelwe esikhaleni sakhe. Ukuze usuke endleleni yokuqala uye kweyesibili kudluliswa ibhalansi ka-«Phakathi kwethu», masithi ingu-X: esikhaleni sakho «Phakathi kwethu» X kuDebhithi ne-akhawunti ehlanganyelwe X kuKhredithi, kwesakhe i-akhawunti ehlanganyelwe X kuDebhithi no-«Amabhalansi Okuqala» X kuKhredithi. Isimemo asithumeli saziso nhlobo: omunye umuntu usithola kuZilungiselelo, Izikhala Zezimali, Phatha Accounting Space, «Ama-akhawunti engabelwane ngawo nami».

Izinto ezintathu okufanele uzazi ngaphambi kokuqala. Endleleni yokuqala, Ikheshi elitholakalayo libala i-akhawunti ehlanganyelwe iyonke, kuhlanganise nemali yomunye umuntu: elakho yi-akhawunti ehlanganyelwe kususwe u-«Phakathi kwethu». Ku-akhawunti eyabelwanayo, omunye umuntu ubona imigqa yakho, nencazelo namagama amanye ama-akhawunti akuleyo nsali, kuhlanganise nesigaba. Futhi ku-akhawunti eyabelwanayo, ukuvumelanisa kubonisa futhi kumake imigqa yakho kuphela, ngakho uma kuqhathaniswa nesitatimende esiphelele uMehluko awufiki kuziro: isitatimende siqhathaniswa ne-«Ibhalansi yangempela ye-akhawunti», esikrinini se-akhawunti eyabelwanayo.

1. I-akhawunti ehlanganyelwe isivele ine-€3 000 kusukela ekusethweni kokuqala, futhi ayithintwa. Udala u-«Phakathi kwethu» bese esinyathelweni esithi «Ibhalansi yokuvula» ubhala u-1 500: kuzalwa u-«Phakathi kwethu» 1 500 kuKhredithi no-«Amabhalansi Okuqala» 1 500 kuDebhithi. INani Elingasele lakho lehla nge-€1 500, futhi kulungile, ngoba leyo mali beyingeyakhe.
2. Umholo wakhe, 1 800, ufika ku-akhawunti ehlanganyelwe: ehlanganyelwe 1 800 kuDebhithi, «Phakathi kwethu» 1 800 kuKhredithi.
3. Ukuthenga esitolo okungu-120 okukhokhwe ku-akhawunti ehlanganyelwe, insali eyodwa enemigqa emithathu: ehlanganyelwe 120 kuKhredithi, Ukudla Kwasekhaya 60 kuDebhithi, «Phakathi kwethu» 60 kuDebhithi.
4. Ibhili elingu-87.35: uhhafu wakhe, uncishiselwe phansi, ngu-43.67. Ehlanganyelwe 87.35 kuKhredithi, Amabhili ezinsiza 43.68 kuDebhithi, «Phakathi kwethu» 43.67 kuDebhithi.
5. Isidlo sakusihlwa esingesakho, 80, naso kukhokhwe ku-akhawunti ehlanganyelwe: singesakho sonke. Ukuzijabulisa 80 kuDebhithi, ehlanganyelwe 80 kuKhredithi.
6. Ukuhlola kwasekupheleni kwenyanga: i-akhawunti ehlanganyelwe ikhombisa u-€4 512.65, njengesitatimende. U-«Phakathi kwethu» ukhombisa u-€3 196.33, okuyimali yakhe ekwi-akhawunti ehlanganyelwe. Ingxenye yakho ye-akhawunti ehlanganyelwe ngumehluko, u-€1 316.32, kanti ezindlekweni zakho kune-€183.68.
7. Uma nibhala nobabili, inyanga efanayo iguqula uhlangothi kuphela: umholo wakhe uwubhala yena ku-akhawunti ehlanganyelwe esikhaleni sakhe, bese ohhafu bakhe ababili ebabhala njengezindleko ezikhokhwe ku-«Phakathi kwethu», Ukudla Kwasekhaya 60 naMabhili ezinsiza 43.67. Ukuhlola kuba: ibhalansi yangempela ye-akhawunti ehlanganyelwe ilingana nesitatimende, kanti ibhalansi yangempela ka-«Phakathi kwethu» ingu-ziro.

Ukunika ibhalansi i-akhawunti eyadalwa ngemva kokusetha

Uma uvula isikhala somsebenzi, inhlolovo yokuqala ibuza ibhalansi ye-akhawunti ngayinye futhi ibhala yona uqobo izinsali zokuvula. Kodwa inhlolovo yenziwa kanye kuphela, futhi ama-akhawunti owadala ezinyangeni ezilandelayo aqala kuziro: i-akhawunti yansuku zonke evulwe ngoNdasa, noma i-akhawunti yokonga owawuyikhohliwe, ziqala zingenalutho noma ngabe eqinisweni zinemali ngaphakathi.

Yingakho umsizi we-Akhawunti Entsha unesinyathelo sokugcina, esingeqiwa, esibuza ibhalansi yokuqala. Sivela kuphela kuma-akhawunti ebhalansi shidi — indleko noma imali engenayo ayinayo ibhalansi yokuqala — futhi uma ushiya inani lingenalutho akudalwa lutho. Uma ubhala inani, umsizi ubuza umbuzo owodwa kuphela: ingabe le mali ivela ku-akhawunti osunayo kakade ku-Cashfulness?

Ukuphendula kahle lowo mbuzo yikho konke, ngoba kunquma ukuthi iNani Elingasele lakho liyashintsha yini. Uma imali ivela ku-akhawunti osunayo (uyisuse ku-akhawunti yansuku zonke wayisa ku-akhawunti yokonga), kuwukudluliswa kwangaphakathi: uhlangothi olubhekene naye luya ku-akhawunti oyikhombayo futhi iNani Elingasele lihlala linjalo. Kodwa uma umemezela into uhlelo lokusebenza olwalungayazi, uhlangothi olubhekene naye luya ku-“Amabhalansi Okuqala” futhi iNani Elingasele liyashintsha: liyakhula uma umemezela into oyiphethe, liyehla uma umemezela isikweletu, njengemali mboleko yendlu noma ibhalansi yekhadi.

Ngezikweletu, bhala okukweletayo njengenombolo ephozithivu: isignesha yokubhalwa kwe-akhawunti ibekwa uhlelo lokusebenza.

Umsizi ubuza futhi ukuthi unakho kusukela nini lokho okumemezelayo, futhi le nkambu iqala ingenalutho. Ngaphambili insali yayibhalwa ngosuku owawugcwalisa ngalo umsizi: indlu obunayo iminyaka eyishumi, oyibhalise ngoNcwaba, yayibonakala njengengcebo ekhule kulo nyaka, futhi ushintsho olusukela ekuqaleni konyaka ekhasini lokuqala lwalukhukhumala ngenani elingakaze likhule. Uma ufaka usuku lwangempela, izibalo zonyaka zihlala zilungile. I-Income Statement ayinyakazi noma kunjalo: insali yokuvula ithinta i-akhawunti kanye neNani Elingasele, ayilokothi ithinte imali engenayo noma indleko, ngakho asikho usuku olungashintsha inzuzo yonyaka odlule.

Ukulungisa inhlolovo osuyenzile

Isithombe sokuqala asiphindwa, kodwa asiqoshiwe etsheni. Insali eyakhiqizwa yinhlolovo ihlala kuRejista njenganoma iyiphi enye insali: uyithola ngokusesha u-“Ibhalansi yokuvula”, uyivule, futhi kusuka lapho ungalungisa izamba, ungeze umugqa we-akhawunti owawuyikhohliwe, noma ususe usuku ulusa osukwini owenza ngalo ngempela ukubala kwempahla.

Lena yindlela efanele yokulungisa ibhalansi eyathayipheka kabi ngesikhathi sokusetha, futhi ingcono kunensali yokulungisa: uma ulungisa ukuvula, imibiko yazo zonke izikhathi ibuyela ekuvumelaneni, kanti ukulungisa okunosuku lwanamuhla bekuzoshiya izinyanga eziphakathi zinephutha.

Ama-akhawunti afihliwe

Akuwona wonke ama-akhawunti adingeka nsuku zonke: i-akhawunti evaliwe noma esetshenziswa kancane ingagcwalisa isihlahla. Ungayifihla ngaphandle kokuyisusa, ukuze umlando wayo wokubhalwa kwe-akhawunti uhlale ungathintwa.

Uphawu lweso kubha yamathuluzi lukhombisa noma lifihle ama-akhawunti afihliwe: uma licishiwe ubona kuphela ama-akhawunti asebenzayo, uma ulivula avela onke futhi.

Ukuvumelanisa i-akhawunti

Ukuvumelanisa yisikhathi lapho uqhathanisa i-Cashfulness nesitatimende sakho sasebhange. Kusuka esigabeni Ukuvumelanisa, ukhetha i-akhawunti bese uthola uhlu lwezinsali ezibhaliwe, oluhlukaniswe phakathi kweMali Efakiwe (amadiphozithi atholiwe nezimbuyiselo) neMali Ekhishiwe (izindleko).

Uphawula insali ngayinye oyitholayo esitatimendeni: Isamba Semali Efakiwe neSamba Semali Ekhishiwe ziyabuyekezwa njengoba uqhubeka, kanye noMehluko. Uma ukuhlolwa kwebhalansi kungahambisani, uhlelo lokusebenza luyakuveza; uma uMehluko ufinyelela kuzero ungaqinisekisa ngenkinobho Vumelanisa.

1. Vula Ukuvumelanisa bese ukhetha i-akhawunti ozoyivumelanisa.
2. Setha usuku lwereferensi lesitatimende sasebhange.
3. Phawula insali ngayinye evela esitatimendeni, kokubili kuMali Efakiwe nakuMali Ekhishiwe.
4. Hlola uMehluko ngezansi: kufanele ufinyelele kuzero. Uma ungafinyeleli, funa insali eshodayo noma eyengeziwe.
5. Cindezela inkinobho Vumelanisa ukuze uqinisekise: insali ephawuliwe iphawulwa njengevumelanisiwe.