Ukubekwa Kwamarikhodi Emaplasini

© Chris Daly

Abalimi nanyana abafuyi abanengi abawufuni umsebenzi wokubeka amarikhodi ngebanga lokobana udla iskhathi. Nanyana kunjalo, kuqakathekile ngombana kwenza kobana ubemlimi nanyana umfuyi ongcono.

Amabhanga, ama-agency wakarhulumende kanye nabanye abatjali bemmali batlhoga ukobana babeke amarekhodi kuhle ngaphambi kwemali nanyana babanikeze imali, ukubeka kuhle amarekhodi kuzokurhelebha umlimi nanyana umfuyi kobana ahlele ngcono begodu ahlelele ubujamo bezulu bakusasa obuncophileko. 

Ukubekwa kuhle kwamarikhodi wezulu kanye nephetheni yobujamo bezulu kungarhelebha abafuyi nanyana abalimi kobana barhone ukuqagela kobana ngeskhathi sokutjala esilandelako ubujamo bezulu buzobe bujame njani. Ukuba namarikhodi wemali abayisebenzisileko kanye naleyo abayingenisileko kungarhelebha ukuhlela izinto eziphathelene nezemmali.

Ukubeka amarikhodi esilinganisweni sentjalo ezimilako zembewu ethengwe ngeskhathi sokutjala lesi kungarhelebha abalimi nanyana abafuyi kobana bakhethe imbewu ehle ebazoyisebenzisa ngeskhathi esilandelako sokutjala. Lokha nakuyifuyo, kutlhogeka kobana kubekwe amarikhodi wefuyo emhlobo munye, iintjhabalalasi, kanye namalwelwe, umhlobo othize wokudla kwefuyo kanye nokobana zidla kangangani. Lokhu kungarhelebha ukukhandela kobana kungabi nefuyo emhlobo munye, tlhogomela kuhle iintjhabalalisi kanye namalwelwe uzinikeze ukudla okuhle ezizokwenza bona ifuyo ikhule kuhle. 

Yini Amarikhodi Wemaplasini?

Amarikhodi wemaplasi avamise ukumumatha imitlolo ezeleko ezifana namarasidi, iinkolodo, amarikhodi wabasebenzi, imininingwane yemitjhini, amarikhodi wemikhiqizo ukwehla kwawo – kanye ne-inventory.

Uthoma njani Ukubeka Amarikhodi?

Ukubekwa kwamarikhodi eplasini kutlhogeka kobana kubekwe ama-inventory, kuhlolwe kanye izinto onazo (nokobana igugulazo lehle kangangani) kanye nokurikhodwa kwama akhawunthi. I-asset yinto enye nenye enegugu engatjhugululwa ibe yimali.

I-Inventory
Yenza ilisti lezinto zoke eziyigugu eziseplasini kanye namagugwazo nasele zitjhugululwe zaba yiranda. Iimbonelo zempahla onazo ama-assests, yinarha, mimakhiwo, mitjhini eseplasiniiintjalo ezivuniweko, iintjalo ezisesimini kanye nefuyo.

Ukuhlolwa Kwepahla
Isitebhu sesibili sokubeka amarikhodi ukuhlolwa kwepahla-nasele itjhugululelwe emarandeni. Indlela esetjenziswa nakuhlolwa ipahla emvelweni yepahla kanye nomncopho wayo, qiniseka kobana usebenzisa indlela yokuhlola le qobe mnyaka.

Ukurikhodwa kwama-account
Yoke imali ephumako nengenako eplasini kutlhogeka kobana irikhodwe.

Iindlela Zokuhlolwa Kwepahla

Iindlela zokuhlola ipahla ezisetjenziswako ngilezi:

Inani lemaraga
Ipahla ibekwa inani lengemali eThengiswa ngayo ngesikhatheso. Ngitjho nentjalo. 

Intengo
Indlela le isebenzisa intengo ipahla eyathengwa ngayo ekuthomeni begodu isebenza kuhle entweni ezifana nembaseli kanye nokudla okusandukuthengwa okusatlolwe inani lakho. Ipahla engasanagugu lokha nakukhamba iskhathi efana nensetjenziswa zemaplasini ibekwa inani ngendlela ehlukileko. 

Intengo ephasi nanyana intengo yemarageni
Indlela le, ibeka intengo yento leyo ngenani ethengiswa ngalo emarageni nangenani eyathengwa ngalo lokha nayithengwako. Bese kukhethwa inani eliphasi.

Intengo yemikhiqizo yemaplasini
Indlela le isetjenziswa eentjalweni ezitjaliweko kodwana ezingakavunwa.

Inani kanye nokuphungula
Indlela le isetjenziswa ezintweni ezisetjenziswa lokha nakukhiqizwako, kodwana eziphela amandla lokha nakukhamba isikhathi ezifana nemitjhini. Igugu layo eliphungulwa yinani elehlako enyakeni loyo.

Yini Ukwehla?

Ukubekwa kwamarikhodi eplasini kutlhoga kobana kubekwe ummtlhala entweni igugulazo eliphelelwa mamandla. Ukwehla kutjho ukwehla kwegugu nanyana amandla wezinto ezifana nenkoloyi, kanye nemitjhini, amathulusi wokusebenza kanye nezinye iinsetjenziswa.

Okwenziwa kukobana sele zizidala, zigamukile nanyana zidabukile nanyana lokha nasele zingasasebenzi. Ukwehla akusi yimali ebonwako kodwana ukwehla kwegugu lezinto esele ziphelelwe sikhathi sokuphila.

Ukurikhodwa Kwama-account

Ukobana amarikhodi wezemmali wemaplasini abekwe kuhle, kuqakathekile kobana kubekwe umtlhala wemali engenako nephumako eplasini. Beka irikhodi ngayinye yemali engenako kanye naleyo ephumako yamarhwebo ngamanye eplasini. Ukwenza isibonelo, hlukanisa amarikhodi wesphila kanye nemawazambani.

Isistimu yokubeka amarikhodi itlhoga ukubala imali yoke engena eplasini kanye naleyo efakwa i-tax yonyaka loyo, ukuhlola kobana imali isebenza njani, ukwenza amabhajedi wakusasa kanye nothola umtlhala womkhiqizo omunye nomunye ukuqiniseka kobana akhiqizwa ngaphandle kokudla imali enengi.

Hlangana komthombo wama-account wokubeka imali kubalwa hlangana i:
Iintatimende zebhanga.
Incwadi yokuhlola imali – ekubalwa hlangana amaresidi kanye nemali ebhadelweko.
Incwadi ekutlolwa kiyo i-Petty cash – Kutlolwa iindaba zemali kwaphela encwadini le.
Incwadi yomrholo – etjengisa imirholo ebhadelweko, iinkolodo kanye nemali ebhadelweko. 
Incwadi yokufaka imali – Woke amaresidi wemali kutlhogeka kobana arikhodwe.
Ubufakazi bemali ebhadelweko, ama-voucher wenkolodo kanye nelibhu zokurhweba, iintayimende, kanye nenlibhu zokudiliva ipahla.

Amarikhodi Wemali kanye Nokubekwa kwawo

Amarikhodi weplasi asetjenziselwa ukudweba isitatimende semmali. Hlangana kwentatimende zemali kubalwa hlangana ishidi lokulinganisa, isitatimende semali engenako kanye nesitetimende semali ephumako.

Ibhalansi tjhidi etjengisa kobana abafuyi nanyana abatjali bakoloda malini nokobana iplasi linani begodu lipha isirhunyezo sokobana iimmali zeplasi zijame njani ngesinye nesinye isikhathi.

Isitatimende semali engenako etjengisa iindleko kanye nentela yengeniso esuka etjhidini lokubhalansa linye iya kwelinye.

Isitatimende semali ephumako kanye nengenako yeplasini ebuya ebhalantsini yinye iye kwenye.

Translated by Busisiwe Skhosana