Wake wathumela i-invoyisi futhi walinda amasonto ukuze ukhokhe? Noma ukhokhele okuthile namuhla ongeke ukuthole kuze kube yinyanga ezayo? Uma kunjalo, usuvele uhlangabezane ne-accrual accounting esenzweni—ngisho noma ungakuqapheli lokho.
I-Accrual accounting iwuhlelo olulandelela imali uma itholwa noma ikweletwa—hhayi uma ihamba. Kuyindlela izinkampani eziningi, ikakhulukazi ezinkulu, ezigcina ngayo izincwadi zazo ngoba zinikeza isithombe esingokoqobo sezezimali kunokulandelela ukuhamba kwemali.
Kodwa kungani kunendaba? Uma uqhuba ibhizinisi (noma uhlela ukulenza), udinga ukwazi ukuthi wenza imali ngempela noma usinda ngokungahambisani nesikhathi. Ngakho-ke, masiyihlukanise ngamagama alula ngaphandle kokuzwakala kwencwadi eyomile.
Okuqukethwe
Iyini i-accrual accounting?
Izinhlobo zokunqwabelana
1. Imali engenayo etholakele
2. Izindleko ezitholakele
Kungani i-accrual accounting ishintsha umdlalo
1. Ukuqonda ngezezimali
2. Ukuphathwa kwenkontileka yesikhathi eside
3. Ukulandelela umsebenzi wesikweletu
4. Abatshalizimali nababolekisi bayayikhetha
Izinselelo ze-accrual accounting
1. Umsebenzi owengeziwe
2. Ukuqeqeshwa okwengeziwe kwabasebenzi
I-3. Izindleko
Ezinye izinhlobo zezindlela zokubala
1. Ukubalwa kwemali
2. Izibalo ezihlanganisiwe
I-accrual accounting vs. cash accounting
Isiphetho sendaba
Iyini i-accrual accounting?
Imali engenayo yamarekhodi okubalwa kwezimali uma amabhizinisi ethengisa noma ehlinzeka ngesevisi, ngisho noma inkokhelo ingakafiki. Iphinde ilandelele izindleko uma zenzeka, hhayi nje uma zikhokhiwe. Le ndlela isiza amabhizinisi aqonde impilo yawo yezezimali ngokuqhathanisa imali engenayo nezindleko ezidingekayo ukuze ayithole yonke ngesikhathi esifanayo sokubika.
Iqiniso: Ubuwazi ukuthi i-US idinga ibhizinisi ngalinye elizuza u-US $25 wezigidi noma ngaphezulu eminyakeni emithathu ukusebenzisa i-accrual accounting? Kodwa-ke, izinkampani ezincane zisengayisebenzisa uma zingathanda.
Izinhlobo zokunqwabelana
Ngaphansi kwale ndlela, kunezinhlobo ezimbili eziyinhloko zokuqoqwa okufanele kubukwe: imali engenayo enqwabelene kanye nezindleko ezinqwabelene. Lezi zibalulekile ekuvaleni amabhuku ekupheleni kwenkathi yokubalwa kwezimali okunqwabelene. Nakhu ukuhlolisisa ngakunye:
1. Imali engenayo etholakele
Imali engenayo enqwabelene iyinzuzo eyenziwe inkampani kodwa engakayitholi inkokhelo. Lokhu kwenzeka uma ibhizinisi lihlinzeka ngezimpahla noma amasevisi ngesikweletu. Esinye isibonelo yizindleko zemali enqwabelene—lapho inkampani ithola okokusebenza noma impahla kodwa ingakayikhokheli.
Isibonelo esihle semali engenayo enqwabelene ukusetshenziswa kukagesi. Inkampani kagesi inikeza amandla kumakhasimende ngaphambi kokukhiqiza imali. Yize inezindleko eziqhubekayo, ayitholi inkokhelo kuze kuphele inyanga.
Kodwa-ke, inkampani kagesi kusafanele ibone imali engenayo elindelwe yesikhathi esizayo. Yilapho i-accrual accounting ingena khona—ingagcina irekhodi elinembe kakhulu lesimo sayo sezezimali. Ngakho-ke, lapho izinkokhelo zingena ekugcineni, i-akhawunti yemali yebhizinisi iyakhuphuka kuyilapho okutholwayo kwayo kuncipha.
2. Izindleko ezitholakele
Ngakolunye uhlangothi, izindleko ezinqwabelene zenzeka lapho inkampani ithenga okuthile ngesikweletu futhi ikuqopha njengemali eyikweletayo kumarekhodi ayo ezezimali. Lokhu kusho ukuthi ibhizinisi lisebenzise isevisi noma lithole izimpahla kodwa alikazikhokheli kuze kube manje. Ezinye izibonelo ezivamile zezindleko ezinqwabelene zihlanganisa:
- Izindleko zenzalo zinqwabelana: Inzalo inkampani eyikweletayo kodwa ayikakhokhi.
- Ukuqoqwa komhlinzeki: Izikweletu ezivela kubahlinzeki bezimpahla noma izinsizakalo inkampani ezitholile kodwa ezingakakhokhelwa.
- Amaholo noma amaholo anqwabelene: Amaholo abasebenzi ngomsebenzi osuwenzile kodwa ongakhokhelwanga ngokugcwele.
Izindleko ezikhokhwa kusengaphambili uma kuqhathaniswa nezindleko ezinqwabelene
Izindleko ezikhokhwa kusengaphambili ziphambene nezindleko ezinqwabelene. Esikhundleni sokukhokha kamuva, inkampani ikhokha kusengaphambili izimpahla noma amasevisi, ngisho noma ingatholi yonke into ngokushesha.
Kungani i-accrual accounting ibalulekile emabhizinisini
1. Ukuqonda ngezezimali
I-Accrual accounting isiza amabhizinisi ukuthi abone izindleko zawo zangempela kanye nenzuzo ngokuqhathanisa izindleko nenzuzo yawo. Lokhu kwenza ibhajethi, ukubikezela, nokuhlela kunembe kakhudlwana. Iphinde ivumele amabhizinisi ukuthi ahlole ukusebenza kwawo ngaphandle kokudukiswa umehluko wesikhathi sokugeleza kwemali.
2. Ukuphathwa kwenkontileka yesikhathi eside
Amabhizinisi anezinkontileka zesikhathi eside azodinga i-accrual accounting. Le ndlela iqinisekisa ukuthi babhala phansi imali engenayo nezindleko ngokwenkontileka, okwenza kube lula ukulandelela ngokunembile ukuqhubeka kwezimali kwephrojekthi.
3. Ukulandelela umsebenzi wesikweletu
Izinkampani ezithenga noma ezithengisa ngesikweletu (okungukuthi, ukwamukela noma ukudiliva izimpahla namasevisi ngaphambi kokukhokha) nazo zingazuza ekubalweni kwezimali okunqwabelene ngoba kuzisiza zilandelele imali ezikweletwayo nezinkokhelo okufanele zikhokhelwe. Leli su lenza ukuhlela ukuhamba kwemali kube lula futhi liqinisekise ukuthi banemali eyanele yokugcina imisebenzi isebenza kahle.
4. Abatshalizimali nababolekisi bayayikhetha
Abatshalizimali, ababolekisi, nabanye ababambiqhaza badinga imibiko yezezimali enembile ukuze benze izinqumo ezihlakaniphile. Ngokujabulisayo, i-accrual accounting ibanika isithombe esicacile sempilo yezezimali yenkampani nokuthi abanikazi bayiphatha kahle kangakanani.
Izinselelo ze-accrual accounting
Akuwona wonke ukukhanya kwelanga nokulandelela inzuzo. Kunokungalungi kwe-accrual accounting-nansi eminye yayo:
1. Umsebenzi owengeziwe
Ukubalwa kwezimali okungeziwe kungase kube nzima kakhulu ngoba amabhizinisi kufanele alandelele lokho abanye abakweletayo (okutholwayo) kanye nemali abayikweletayo (ekhokhwayo). Ngalesi sizathu, bazodinga amasistimu athembekile nezinqubomgomo ezicacile zokugcina amarekhodi enemba, aqinisekise ukuthi ayahambisana nemali engenayo nezindleko.
2. Ukuqeqeshwa okwengeziwe kwabasebenzi
I-Accrual accounting idinga ama-accountant anolwazi uma amabhizinisi efuna amarekhodi abo anembile. Ngenxa yalesi sizathu, kungase kudingeke bakhokhele ukuqeqeshwa okwengeziwe kanye nezindleko eziphezulu zabasebenzi ukuze baqinisekise ukuthi abasebenzi benza yonke into ngendlela efanele.
I-3. Izindleko
I-Accrual accounting akuyona indlela eshibhile. Kungabiza kakhulu kune-accounting yemali ngoba kudinga isofthiwe ethuthukisiwe futhi kungase kuholele ezindlekweni eziphakeme zokucwaningwa kwamabhuku nokuhambisana. Kodwa-ke, isithombe sayo sezezimali esinembe kakhudlwana senza lezi zindleko eziphezulu.
Ezinye izinhlobo zezindlela zokubala
Amabhizinisi ngokuvamile alandela enye yezindlela ezintathu zokubala (i-accrual, cash, noma i-hybrid accounting):
1. Ukubalwa kwemali
I-Cash accounting irekhoda ukuthengiselana kuphela uma imali ingena noma iphuma. Amabhizinisi aqopha imali engenayo kanye nezindleko kuphela lapho ethola izinkokhelo. Le ndlela ilula kodwa iyadukisa, njengoba imikhiqizo ingase ibonakale inenzuzo inyanga eyodwa futhi ilahlekelwe yimali elandelayo.
Le ndlela iphinde idume emabhizinisini amancane nakubantu ngabanye (njengabazimele) ngoba inikeza umbono ocacile, wesikhathi sangempela wemali etholakalayo.
2. Izibalo ezihlanganisiwe
Ukubalwa kwe-Hybrid accounting kuhlanganisa zombili izindlela, ukuvumela amabhizinisi ukuthi alandelele okwenziwa nsuku zonke esebenzisa i-cash accounting kanye nezinto ezinkulu noma ezibaluleke kakhulu kusetshenziswa i-accrual accounting. Le ndlela evumelana nezimo isiza ukugcina amarekhodi ezezimali enemba.
Le ndlela futhi ilungele amabhizinisi amancane afuna ukugcina okwenziwa nsuku zonke kulula kuyilapho elandelela izimali ezinkulu njengama-invoyisi angakhokhelwa, izikweletu, noma uhlu lwamagama. Kodwa-ke, amabhrendi kumele aqikelele kakhulu ngokubalwa kwe-hybrid ukugwema ukuphambana nemithetho yentela neyokubalwa kwezimali.
I-accrual accounting vs. cash accounting
Yikuphi okungcono? Kuya ngokuthi wenza kanjani ibhizinisi. Ake siqhathanise.
| Isici | I-Accrual Accounting | I-Cash Accounting |
| Lapho imali engenayo irekhodwa | Lapho ibhizinisi lilithola (ngisho noma lingakhokhelwa) | Lapho ibhizinisi lithola ukheshi |
| Lapho izindleko zirekhodwa | Uma zenziwa (ngisho noma zingakhokhiwe) | Lapho umkhiqizo ukhokha imali |
| Ukunemba | Inikeza isithombe esinembe kakhudlwana sempilo yezezimali | Le ndlela ingadukisa |
| kushuba | Le ndlela izodinga ukulandelela okutholwayo noma okukhokhwayo | Kulula ukuyinakekela |
| Okuhle kakhulu | Amabhizinisi asebenzelana nezikweletu noma izinkontileka | Amabhizinisi alula anemisebenzi embalwa |
Isibonelo: Inkampani ephakelayo ibhukula umcimbi omkhulu ngoDisemba kodwa ngeke ikhokhelwe kuze kube uJanuwari. Ngaphansi kwe-accrual accounting, leyo mali engenayo iqoshwa ngoDisemba, iqondaniswe nomsebenzi owenziwe. Ngaphansi kokubalwa kwemali, bekungeke kuvele kuze kube uJanuwari.
Isiphetho sendaba
Ukubalwa kwezimali okuthe xaxa kungase kudingeke ngokushesha uma uzimisele ngokukhulisa ibhizinisi. Yebo, iyinkimbinkimbi kakhulu kune-accounting yemali, kodwa ihlinzeka ngemininingwane yangempela, isiza ngokuhlela imali, futhi igcina abatshalizimali, ababolekisi, nabalawuli bejabule.
Nakuba ukubalwa kwezimali kungase kusebenzele amabhizinisi amancane, ngeke kunqamule uma bekala, belawula ukuthengiswa kwezikweletu, noma bahlela ukukhula kwesikhathi eside—yingakho ukubalwa kwezimali okuqoqiwe kuwukubheja kwabo okuhle kakhulu. Ucabanga ngokushintsha? Qala ngokufunda izinto eziyisisekelo, ukutshala imali ku-software enhle, nokubonisana nomgcini zimali ukuze asize ngoshintsho.
