I-akhawunti yokubonelela ngenzuzo kunye nelahleko: umzekelo

Uhlalutyo nokuvandlakanywa komsebenzi wezimali weenkampani, ngokusekelwe kwiingxelo zengxelo, kubaluleke kakhulu, kodwa ukucwangcisa nokubikezela inzuzo eyongezelelweyo kubaluleke kakhulu kule meko. Yonke idatha ekugqibeleni isiphumo sokuhlalutya, kunye nezigqibo ezisekwe kule data, zithathwa kwinkqubo yokubikezela inzuzo kwimeko apho kukho nawuphi na uvavanyo olusekelwe kumava adlulileyo kunye namanje.

Ngaloo ndlela, i-data ye-accounting yamanje ikuvumela ukuba uqonde iimeko, ukuchonga naziphi na izixhobo "," kwaye unqume izibonelelo ezifanelekileyo kunye neendawo zokugcina ezingasetyenziselwa ukwandisa inzuzo yenkampani. Kungenxa yesi sizathu ukuba kubalulekile ukuba ukwazi ukubhala ngokufanelekileyo ingxelo malunga neenzuzo kunye nokulahleka. Umzekelo wolu xwebhu unokubona ngezantsi kwaye, ngokusekelwe kuyo, sele uqulunqa amaxwebhu akho.

Iingcamango ezisisiseko

Ucwangciso lwezezimali lusekelwe ekubaleni nasekuboneni ikusasa lekamva kwikamva, kunye nokuqonda oko injongo yenkampani ikhoyo ngoku kunye nokujonga kwexesha elide. Ulawulo lwenkampani kufuneka luqonde ngokuchanekileyo ukuba kufuneka kwenziwe ntoni ukuthengwa kwemali ukuze ufumane iziphumo ezithakazelisayo kubo. Kwiimeko ezininzi, ukuhlolwa okunjalo kwenkqubo ezayo yenkampani kuboniswe kwisicwangciso sezoshishino, esinye seziganeko zokubikezela ukuhamba kwemali ehamba phambili, kunye ne-akhawunti kunye nenzuzo yokulahleka. Umzekelo uquka izicwangciso zolawulo, kunye nemeko yezemali yoshishino ngokwemiqathango yamanani.

Ngokuxhomekeke ekubikezelweni kweengeniso zemali ezizayo, inzuzo yokuqala kunye nelahleko ingabonakaliswa, umzekelo osebenzisa i-predicted for it, kuba ikuvumela ukuba ufumane ukuthengiswa kwemali ezayo kwixesha elizayo. Nangona kunjalo, ukubikezelwa ngokufanelekileyo kweengxelo kufuna ukuba ufumane ubungakanani obuninzi bobuninzi beenkcukacha, kuba awufanele ulibale ukuba inzuzo epheleleyo ngokuxhomekeke kwizinto ezininzi, kwaye kufuneka isekelwe kuhlalutyo olunzulu lwezinto zonke ezibalulekileyo. Njengamalungu amakhulu, ungabiza inani leendleko kunye neengeniso, kodwa ungakulibali ukuba utshintsho kwisici esinye sinokukuchaphazela kakhulu inzuzo.

Ukubikezelwa kwenzelwe njani

Ukubikezela ngenzuzo kwenziwa ngokuqwalasela yonke imeko yezimali ekhoyo yenkampani, kwakunye nemo yayo yangoku yemali. Njengoko kuxoxwe ngasentla, xa i-akhawunti yokufumana inzuzo kunye nelahleko ilungisiwe, umzekelo kufuneka udibanise nayiphi na inkcukacha, kuquka:

• Umqulu kunye nemali yemali ebolekelelwe esetyenziswa kwinkqubo yokuxhasa umsebenzi weenkampani;
• Ukusetyenziswa ngendlela eyiyo kwaye ngokupheleleyo ixabiso lempahla yoshishino;
• Iyiphi imvelaphi inkampani enenjongo yokufumana inkxaso-mali yokuqhuba ibhizinisi layo elizayo kusasa;
• Ngaba kukho isidingo sokwakha i-asethi yayo?
• Yiyiphi i-dynamics ye-net capital work?
• Kwaye kuninzi.

Ulawulo kufuneka luqonde indlela eyingozi ngayo isakhiwo-mali senkampani , kwaye ingaba idala izithintelo kwinkululeko yezenzo ukusuka kwindawo yokuxhamla inomdla omkhulu. Kwakhona, ungayikhohlwa malunga nokuba eso sakhiwo semali sichaphazela ulawulo oluzimeleyo lwesikhokelo, nokuba ingaba ekugqibeleni ungakhokelela ekunokungenwa kwe-solvency ngexesha lokubikezela. Ukongeza, xa uhlalutya i-akhawunti kunye nenzuzo yokulahleka, umzekelo kufuneka udibanise nokufunda izimo zangaphandle ezichaphazela umphumo wezemali zenkampani.

Ukuchazwa ngabasebenzisi bangaphandle

Iingxelo zeenkcazo zemali zenkampani zinokuba ngabasebenzisi bangaphandle, ngokubhekiselele kwindlela yokubikezela ingakhiwa ngokweminye imeko. Ngaloo ndlela, uhlalutyo lwe-akhawunti kunye nenzuzo yokulahleka, umzekelo othi uya kuhlanganiswa yizo ngcali, unokubonisa ezinye iimpembelelo zokusingqongileyo, kunye namazinga okukhula okuthengiswayo ahlukeneyo nalawo abekwe kwisicwangciso sokuqala. Konke oku kubangelwa kukuba abasebenzisi bangaphandle bangasebenzisa amanqaku amaninzi enengqondo kwinkqubo yokwenza izibikezelo zabo, kwaye banokufikelela kuwo uluhlu olupheleleyo lweenkcukacha zolwazi oluhambelana nomsebenzi wale shishini kunye nomsebenzi wee-counterparties.

Izabelo zokuthengisa ezibikezelayo

I-volumes yokuthengisa i-Forecast ingundoqo kwindlela yokwenza i-akhawunti yenzuzo kunye nelahleko ye-esitolo (umzekelo) okanye nayiphi na ishishini iqulunqwe. Ukuze kuqhutywe uvavanyo lokuqala, i-forecasting ingasetyenziswa njengepesenti yokwanda kule khombisa kunyaka owedlule. Imilinganiselo yokuthengisa ingacwangciswa kwaye iqikelelwe, ngokusekelwe kwizinto ezichanekileyo kunye nezibalo.

Olu hlobo lokubikezela luqala ngoluhlalutyo olunzulu lweendlela eziye zaphuhliswa kwiminyaka emininzi yomsebenzi wenkampani, kunye nezizathu zenguqu ehlukahlukeneyo. Isinyathelo esilandelayo ekuhloliseni kukufumanisa amathemba anokubakho kophuhliso olulandelayo lwentsebenzo yenkampani, eqikelelwa kwimeko ye-portfolio esele idalwe, kunye nesakhiwo semveliso esetyenzisiweyo kunye noshintsho kuyo. Ukongezelela, i-marhwebo, ukhuphiswano kunye namakhono emali alo shishini nazo ziqwalaselwe. Ngokusekelwe kulo, ukulandelwa kwemilinganiselo yokuthengisa sele isetyenzisiwe, kwaye ukuchaneka kwale nkqubo kudlala indima ebalulekileyo ngendlela efanelekileyo ngayo umzekelo wesigqibo senzuzo kunye nelahleko yesitatimende eya kwenziwa. Ubukho bokuqikelelwa okungenangqiqo kwemali yokuthengisa buya kubakhokelela ekunciphiseni kwazo zonke iingxelo zemihla ngemihla, ekubeni iinkalo ezahlukileyo ezahlukahlukeneyo apho inzuzo eyenziwa ngokuthe ngqo kuxhomekeke kumyinge wokuthengisa kweshishini elinikeziweyo.

Esinye isibonakaliso esibalulekileyo, apho inzuzo yenkampani yenziwe khona, yindleko yemveliso okanye iinkonzo zayo. Kwinkqubo yokubikezela okunjalo, kunokwenzeka ukubala kwiindawo kwixabiso elilindelekileyo lokuthengisa, ngokubhekiselele kwingeniso ekulindelwe okanye eyenziwe inzuzo. Kule meko, ingxelo yengeniso ye-LLC, umzekelo othi uya kuqwalaselwa ngezantsi, isebenzisa ukubalwa okuxhomekeke kwixabiso lemali. Ngelo xesha, asifanele sikhohlwe ukuba indleko kunye nexabiso lingenalo ukuthambekela okungafaniyo kunye nomnye, ngoko ke, xa kuqikelelwe ixabiso lentengo, kulungele ukusebenzisa iindlela ezichanekileyo zokulinganisa.

Ukongezelela, i-akhawunti ye-IP (umzekelo) kunye neyezinye iindidi zoshishino zingakhiwa ngokusebenzisa inkqubo yokuguquguquka kwebhajethi kwifama. Kule meko, kucetywayo ukusetyenziswa kwebhajethi yevolumu yokuthengisa ngexabiso kunye nangokwenene, kwaye usebenzise ibhajethi yeendleko kunye neendleko zorhwebo, iindleko zokuvelisa kunye nabanye abaninzi, zenziwe kumaziko oxanduva. Sekuqaleni, isabelomali semali engenayo nenkcitho iphuhliswa, kwaye kuya kubakho ukudala i-akhawunti kunye nenzuzo yokulahleka, umzekelo oza kuboniswa kamva. Kungenxa yesi sizathu ukuba kubalulekile ukuqonda indlela iindlela ezisetyenzisiweyo ezazisetyenziswa ngayo kunye nendlela yokuzisebenzisa eziyinkimbinkimbi.

Injongo yokunika ingxelo

Ngokukhawuleza, i-akhawunti ye-IFRS inzuzo kunye nelahleko ihamba ngokubanzi, umzekelo wokuvumela ukufumana iimali mboleko kwiibhanki zamanye amazwe, isetyenziswe kwinkqubo yokugqitywa kwemvumelwano kunye neenkampani zokuqeshisa, kunye neminye imisebenzi yezemali. Nangona inqobo yokuba ukubikezelwa kwengxelo ibonisa ingcamango enommoqo, ibonakalisa iinjongo zeenkampani kwisicwangciso soshishino oluqhubekayo, olubonakaliswa ngokubonakalayo kwisicwangciso soshishino esenziwe ngumlawuli. Kungenxa yesi sizathu, kuthatha njengesiseko se-STS inzuzo kunye ne-akhawunti yokulahleka (umzekelo ongezantsi), umntu unokucinga ukuba iindlela ezahlukeneyo eziphambukayo kwisicwangciso kule nqanaba lophuhliso zingathintela njani ukusebenza kwezemali kwixesha elizayo.

Ukubonelela ngeengxelo zokubikezela ezifanelekileyo kubaluleke kakhulu ekuhlalutyo kwezemali. Ingcamango yokufundwa komsebenzi wezoqoqosho, esekelwe ekusebenziseni i-coefficients, iyaziwa ngokubanzi ukuya kumhla, kodwa iindlela zemveli zokuqhuba uhlalutyo lwezimali kwiRashiya, xa kusetyenziswa i-coefficients standard standard, kwiimeko ezininzi, unganiki umfanekiso opheleleyo welizwe Affairs, njengoko uhlalutyo wenziwa hayi kwiingxelo consolidated financial, kwakunye asethi ndidla ngokucinga iindleko nqo com AANII. Kungenxa yesi sizathu esibizwa ngokuba yi-international reporting, yintsimi ebanzi ngokubhekiselele kuhlalutyo, kodwa ifuna ukusetyenziswa kwezixhobo ezithile zokuhlalutya.

Izixhobo

Ngokukodwa, iingxelo ezibikezelweyo ziqulunqwe ngokusekelwe kwenkqubo yohlahlo lwabiwo-mali okanye isicwangciso soshishino. Kule meko, iqalo lokuqala kweli phepha liyiyo ingxelo yangoku kwimihla yokugqibela yengxelo. Amashishini amancinci anqwenela ukwenza kuphela uhlahlo lwabiwo-mali lwemali, nangona kunjalo, ngokusekelwe kulo, unokugqiba ukwenza iinkcazo ezichaziweyo.

Xa kwenzeka ukuba inkampani isebenzise inkqubo ephuhlisiweyo yebhajethi, ibhalansi yokubikezela isele ikhona ngokukodwa kwimiba yale nkqubo, kuba kunokwenzeka ukucwangcisa izilinganiso zezemali ngosuku oluthile, kunye nesilinganiso semali okanye ixabiso lemali efunyenweyo. Kule meko, indlela leyo, ngokuya kuthi yintoni inzuzo kunye nokulahleka kwenkcazo eya kuqhutywa (umzekelo ongezantsi), sele idlule ngokuthe ngqo kummandla woxanduva lweengcali kwiinkalo zohlahlo lwabiwo-mali. Ngaloo ndlela, inani lemisebenzi lisasazwa kwinkqubo yokulungiselela ingxelo.

Ziziphi iindlela ezingasetyenziswa

Kwiimeko ezininzi, ezo nkqubo apho uhlahlo lwabiwo-mali luqhutyelwa khona lusetyenziswa ukuvelisa i-akhawunti kunye nelahleko ye-akhawunti (umzekelo, i-Excel). Nangona kunjalo, kuyafaneleka ukuqwalasela imigaqo emininzi yokulungiselela iingxelo ezibikezelweyo ngokusekelwe kuhlahlo lwabiwo-mali, oluquka ukuhamba kwe:

• Umsebenzi wotyalo;
• Imisebenzi yokusebenza;
• Imisebenzi yezezimali.

Indlela nganye isetyenziswe ngayo

Nasi umzekelo wokuzalisa inzuzo kunye nelahleko yesitatimende:

Kubalulekile ukwakha ekuhambeni kwemisebenzi yokusebenza. Ngoko iingcali zenza i-akhawunti enenzuzo kunye nelahleko elandelelweyo (umzekelo ongentla). Ukuhamba kwemisebenzi yotyalo-mali kwenza kube lula ukwenza isicwangciso esilungileyo sogqithiso olunokwenzeka kwizinto ezingekhoyo zangoku kwi-balance sheet, ngelixa ukuqhutyelwa kwemisebenzi yezemali kunika ithuba lokudala iinguqu zokutshintshwa kwimiba yoluphi utyalo-mali, kunye nemali-mboleko kwi-balance sheet.

Ukuze wenze uhlalutyo lwenkcazo, kufuneka ufumane ulwazi malunga nokuhlawulwa kwentlawulo yerhafu, kunye nokuhlawulwa kweerhafu, kuquka i-VAT, irhafu yepropati, inzuzo kunye nabanye abaninzi, okuquka umzekelo wokuzalisa i-akhawunti kunye nelahleko. Ukubala irhafu yerhafu, inzuzo eqikelelweyo yenzuzo kufuneka isetyenziswe, ukwenzela ukuba ukuze wenze umlinganiselo wokulinganisela, kufuneka ube nenzuzo yokubikezela inzuzo kunye nelahleko.

Iindlela ezisetyenziselwa ukuhlanganisela ibhalansi yokubikezela zimele nganye kwinkampani nganye, kwaye imodeli yokulinganisela imodeli ibandakanya imodeli yokucwangcisa yamanqaku akhe athile. Emva koko siza kuqwalasela imizekelo yokubikezela ezinye zeempawu ezibalulekileyo.

Ukubikezelwa kwemali efunyenweyo

Kwinkqubo yokubikezela izibonelelo ezifunyenweyo njengesiseko, eli xabiso lisetyenziswe ngokuhambelana neengxelo zakamuva. Ukuze kuqinisekiswe ukuqikelelwa okuchanekileyo, uhlalutyo lobuchwepheshe bee-akhawunti ezifunyenweyo lusetyenziswe kwixesha lokubika kwangaphambili, kwaye uhlahlo lwabiwo-mali oluxhomekeke kwimisebenzi ethile yenkampani isetyenziswe. Ukuba iingxelo ezibikezelweyo ziqulunqwe nge-Excel, ngoko ke ukusetyenziswa ngokusemgangathweni kukusebenzisa imodeli yesistim esekelwe kwisigqibo esithile, emva koko kuya kukwazi ukungena kwiinkalo ezilandeleleneyo ezikulo mzekelo ngokuthumela, ngokusekelwe kokungena kabini.

Inkcazo yokubikezela imveliso yenkcazo yexesha eliqhelekileyo kunye nenkcazo yokukhula nganye kwikota nganye. Ukubikezelwa kweentengiso kwenziwa ngokuphindaphinda ukuthengiswa kwangoku kwenzelwe kwikota yesiseko yonyaka wokunika ingxelo ngoluhlu olulungisiweyo lwengxelo.

Ukuze uqikelele izinga lokunyuka kwengeniso, kufuneka kusetyenziswe umzekelo oqwalasela izinto ezininzi, ezi zinto zilandelayo zilandelayo:

• Ukukhula kwemakethe yemvelo;
• Isiphumo sokwandisa ukuthengisa ngenxa yentengiso esetyenzisiweyo;
• Ukusetyenziswa kwendawo yokugcina amandla okuvelisa;
• Impembelelo kwiinkampani ezikhuphisanayo ezingashenxisa loo mveliso kwimarike;
• Iintlukwano zexabiso lemarike.

Ngaloo mbuzo kufuneka uqikelelwe ngokwahlukileyo, kwaye ngenxa yoko kufuneka uyenze imodeli yakho. Ulwazi olunjalo lufakwe kwiinqununu ezifanelekileyo zenkampani, kwakunye nakubangaphandle. Phakathi kwezinye izinto, unokuyilungisa uphando lwezobugcisa kwiinkampani eziphandle zophando ezingabhekanga nje ngokulandelelana okupheleleyo kweemarike, kodwa kunye nokubikezela isabelo kwenkampani nganye kule marike kunye nokubala kwamanye amanqaku.

Ukubikezelwa kwenyuka kweendleko

Isibikezelo sokwanda kwexabiso lempahla echanekileyo senziwa ngokuhambelana nesicwangciso sotyalo-mali ukusuka kubhajethi ehlanganisiweyo yokuhamba kwemali. Ukunciphisa ixabiso lempahla ehleliweyo kufuneka kuhlawulwe ngokuhambelana neendlela ezamkelwe kwinkqubo yenkampani. Ukuba indlela esetyenziswayo, ukulula, ungasebenzisa ukuhla kohla kwexesha elidlulileyo, kwaye ulungelelanise kwixabiso elithinteleyo lokunciphisa ixabiso ngenxa yeeirisithi ezahlukeneyo okanye ukulahlwa kwezinto eziphambili zezimali.

Ezi zimbalwa nje izinto ezibalulekileyo ezivela kwiinkalo ezipheleleyo, ngoko ukuba ufuna ukuqonda ngokupheleleyo iimpawu zokudala ezo ngxelo, kufuneka ufunde ukusebenzisa zonke izixhobo.