Isingeniso kwiSahluko seBhalance
Zingaphi izihlandlo oye wabuyela emva kwenkcazelo yonyaka yenkampani okanye 10-K kwaye ufumene ungakhange ukhangele ngokungabonakali kwiininzi, okanye ngamakhulu, kumaphepha amanani kunye neetafile? Uyazi ukuba oku kufuneka kubalulekile kwisigqibo sakho sotyalo-mali, kodwa awuqinisekanga ukuba bathetha ntoni okanye ukuba uqale kuphi.
Xa ukhangela amanani afana nalawa, kunethuba elihle ukhangele kwikharanethi yenkampani.
Iyiphi iphepha lokulinganisela? Kutheni kubalulekile? Kutheni abatshali-mali bezobugcisa becala ngokufunda, kwaye kubaluleke ngakumbi, bangayisebenzisa njani uhlalutyo lokunciphisa umngcipheko wabo wepotfoliyo kwaye benze izigqibo ezingcono, ezikhuselekileyo xa kuziwa ekubekeni imali yabo yokusebenza?
Kulo sifundo sotyalo-mali, ndiza kukunceda uphendule enye yale mibuzo ngokukufundisa isiseko sohlalutyo lwephepha lokulinganisela. Abatyalo-mali be-Smart bahlale beyazi ukuba iingxelo zemali ziphakathi kwezihluthulelo zokuqonda inkampani. Isalathisi, ngokukodwa xa ihlolwe ngokubambisana namanye amarekhodi eengxelo kunye nokuchazwa, iyakumkisa ngeengxaki ezininzi ezinokuba nazo. Xa isetyenziswe ngokuchanekileyo, kunokukunceda ukuba ubone ukuba yintoni ibhizinisi "elifanelekileyo". Ngokuthatha isigqibo sokuba uya kufunda le sifundo, uthathe isinyathelo sokuqala endleleni ekubhekiselele kwisitatimende sezimali ngokucacileyo.
Indima yeBhalance Sheet KwiiNgxelo zeMali
Kulo lonke ishishini, kukho iingxelo ezintathu zezemali ezibalulekileyo kufuneka uzihlole:
- I-Balance Sheet - Isalathisi ixelela abatyali-mali imali engakanani inkampani okanye iziko (i-asethi), ingaba ihlawulwa kangakanani (amatyala), kwaye yintoni eseleyo xa uqokelele ababini kunye (ukubaluleka kwexabiso, ukubaluleka kwencwadi, okanye ukulingana kwabanikazi-mali) . Kule sifundo, siya kufunda ukuhlalutya ibhalansi.
- Ingxelo yeNgeniso - Ingxelo yengeniso yirekhodi yenzuzo yenkampani. Ikwaxelela ukuba imali yenziwa yinkampani (okanye ilahlekile).
- Isitatimende sokuKhutshwa kweMali - Inkcazo yokuphuma kwemali yirekhodi yeenguqu ezithengiswayo ngemali xa kuthelekiswa nemali yengeniso. Ibonisa apho i-cash yenziwa khona kwaye apho imali ikhutshwe khona.
Kukho amacandelo amabini kule sifundo. Eyokuqala, ndiza kuhamba ngephepha eliqhelekileyo kwaye ndichaze ukuba yintoni enye into ithetha ngayo. Okwesibini, ngokuqinisekileyo siya kubheka iibhalithi zeemali ezininzi zaseMelika kunye kunye nokwenza izibalo zemali ezisisiseko kunye nam ukuchaza oko senzayo ukuze uzive ukhululekile xa uzama ngokwakho.
Injongo yam kubo abaninzi ekupheleni kolu chungechunge lwezifundo zohlalutyo lweenkcazo zemali kukunika izakhono eziphambili zokuthabatha izitatimende zezimali kwaye usebenzise isalathisi, isitatimenti se ngeniso, kunye nesitatimende sokuhamba kwemali kunye kunye nokwenza uluhlu lwezibalo esinika umfanekiso opheleleyo wempilo yezemali yenkampani. Ukuphendula ingxelo yilwimi loshishino kunye neengxelo zemali ezintathu, ibhalansi phakathi kwabo, likhadi lokubika. Ukususela kumgca-mali, sinokufunda:
- Ingakanani na ityala le shishini linxulumene nokulingana kwalo
- Ngokukhawuleza abathengi bahlawula iindleko zabo.
- Ingaba imali encinci yexesha elifutshane iyancipha okanye iyanda.
- Ipesenti yeempahla ezibonakalayo (iifeksi, izityalo, umatshini) kunye nokuba luvela phi kwiintengiselwano zokuphendula.
- Ingaba iimveliso zibuyiselwa kwimilinganiselo ephakamileyo ephezulu kuneziphumo.
- Zingaphi iintsuku ezithathayo, ngokwemyinge, ukuthengisa i-inventory ishishini liyaqhubeka.
- Ingaba uhlahlo lwabiwo-mali nophando luvelisa iziphumo ezilungileyo.
- Kungakhathaliseki ukuba umyinge wokuba nomdla kumabhondi uyancipha.
- Umyinge wesantya somyinge inkampani ihlawula ityala layo.
- Apho iingeniso zisetyenziselwa okanye zibuyiswe kwakhona.
Masiqalise ekufundiseni Indlela yokuhlalutya iShidi lokuBhalisa
Sele ulungele? Bamba indebe yekhofi, i-calculator eseduze kwaye masiqale!
Ukuba unemibiko embalwa yonyaka oye uyikhuphela kwi-intanethi, unokufuna ukuba nalawo asebenzayo, kwakhona, ukuze ubone indlela ama-sheets-balance worlds amaphepha athile ahluke ngayo ngendlela ayenziwa ngayo kwaye afomathiwe.
Njengoko ucofa kwisifundo se-balance sheet, qaphela ukuba ndazama ukulungiselela isihloko ngasinye kwiphepha lakho eliquletheweyo ukwenzela ukuba ungadangali. Ndiyincoma kakhulu ukuba ungaqhubeki phambili uze uqonde ngokupheleleyo-kwaye ube nekhono-iphepha olifundayo ngenxa yokuba ndiyilungiselele isifundo se-balance sheet ukuba sisetyenziswe ngokulandelana. Izihloko ziya kukwakhiwa kwizinto ezixoxwa ngazo ngaphambili, kwaye imizekelo ethile, njengezibalo zokubalwa kwemali yeesampula, iya kutsalwa kwidatha yangaphambili apho sele uyaziwayo.