Isahluko 4

Ishadi lama-akhawunti

Ku-Cashfulness, insali ngayinye ihlala ku-akhawunti, futhi ama-akhawunti ahlelwe ohlwini lwama-akhawunti: isihlahla esihlukaniswe izigaba ezibonisa uhlelo lokubhalwa kwe-akhawunti okuphindwe kabili (double-entry). Isikrini samaKhawunti siyisiqalo sakho sokuhlola isakhiwo, ukudala ama-akhawunti amasha, nokuwagcina ehambisana neqiniso.

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 ekhona 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.

Isikrini samaKhawunti nesihlahla seBhalansi Shidi: izigaba i-Assets+, i-Assets-, izikweletu, kanye neNani Elingasele, ngamabhalansi noshintsho lonyaka kumugqa ngamunye kanye nesamba seNani Elingasele ngezansi.

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.

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

Isinyathelo sokuqala somsizi we-Akhawunti Entsha: inkambu yegama le-akhawunti, incazelo ekhethekayo, kanye nebhokisi leziphakamiso ezinezibonelo ezisebenzayo.

Izici ze-akhawunti

Ngenkathi udala i-akhawunti (futhi kamuva uma uyihlela) ungakwazi ukuvula izici eziguqula ukuziphatha kwayo. Evumelanisekayo nesitatimende sasebhange: i-akhawunti ihlangana nomsebenzi wokuVumelanisa i-Akhawunti, okuhle kakhulu kuma-akhawunti ansuku zonke namakhadi. Ukubhalisa okuphindaphindekayo: i-akhawunti ilandelwa Ukuphathwa Kokubhalisa yezindleko eziphindaphindekayo.

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.

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 sokuVumelanisa i-Akhawunti, ukhetha i-akhawunti bese uthola uhlu lwezinsali ezibhaliwe, oluhlukaniswe phakathi kwezamba zesikweletu esikuwe (i-credit; izibekelo ezitholiwe nezimbuyiselo) kanye nezamba ze-debit.

Uphawula insali ngayinye oyitholayo esitatimendeni: izamba ze-credit ne-debit ziyabuyekezwa njengoba uqhubeka, kanye noMehluko. Uma ukuhlolwa kwebhalansi kungahambisani, uhlelo lokusebenza luyakuveza; uma uMehluko ufinyelela kuzero ungaqinisekisa ngenkinobho Vumelanisa.

Vula ukuVumelanisa i-Akhawunti bese ukhetha i-akhawunti ozoyivumelanisa.
Setha usuku lwereferensi lesitatimende sasebhange.
Phawula insali ngayinye evela esitatimendeni, kokubili i-credit ne-debit.
Hlola uMehluko ngezansi: kufanele ufinyelele kuzero. Uma ungafinyeleli, funa insali eshodayo noma eyengeziwe.
Cindezela u-Vumelanisa ukuze uqinisekise: insali ephawuliwe iphawulwa njengevumelanisiwe.

Isikrini sokuvumelanisa se-akhawunti yansuku zonke: uhlu lwezamba ze-credit ezinamabhokisi okuhlola, usuku lwereferensi, izamba ze-credit ne-debit, uMehluko, kanye nenkinobho Vumelanisa.