Ukuthuthukiswa kobungcweti kwezokubalwa kwezimali: izifundo ezithuthukisiwe kanye nokuvuselela okuphelele

  • Ukuqeqeshwa kokuvuselela amabhuku ezimali okuqondiswe kochwepheshe abanemithwalo yemfanelo ezindaweni zezezimali, ezokuphatha kanye nezentela.
  • Uhlelo oluthuthukisiwe oluhlanganisa ukubalwa kwezimali, ukubalwa kwezimali kwezinkampani, ukuhlaziywa kwezitatimende zezimali, izindleko kanye nokuhlolwa kwezimali.
  • Indlela ewusizo enezimo zangempela, imibuzo, ukulingisa kanye nokwenzeka kwefomethi ye-webinar ebukhoma noma eku-inthanethi.
  • Gxila emithethweni yamanje, Uhlelo Lokubalwa Kwezimali Olujwayelekile, ukuhlanganiswa, ukutshalwa kwezimali kanye nemithombo yezimali.

Ukuthuthukiswa kobungcweti kwezokubalwa kwezimali

La ukuthuthukiswa kobungcweti kwezokubalwa kwezimali Sekuyisidingo esiqhubekayo kunoma ubani osebenza ngezinombolo, imibiko yezezimali, kanye nezinqumo zezomnotho. Isivinini lapho imithethonqubo, izindlela zokubika, kanye nezidingo zebhizinisi zishintsha khona sisho ukuthi lokho okwafundwa eminyakeni embalwa edlule kuba yisikhathi ngaphandle kokubuyekezwa njalo.

Ebhekene nalesi simo, inkambo yokuvuselela ukubalwa kwezimali ehlelwe kahle Ikuvumela ukuthi uvuselele amasu akho, ubuyekeze izindlela eziyinkimbinkimbi, ucacise ukungabaza okuphindaphindiwe, futhi, ngaphezu kwakho konke, uthole ukuzethemba lapho wenza izinqumo zokubala kanye nezentela. Akukhona nje ukubuyekeza ithiyori, kodwa mayelana nokuxhumanisa umkhuba wansuku zonke nokuqonda okuthuthukile kokubala kwezezimali, ukubala kwezinkampani, ukubala izindleko, kanye nokuhlaziywa kwezitatimende zezimali.

Iyiphi inkambo yokuthuthukiswa kobungcweti kwezokubalwa kwezimali ehloselwe yona?

Isifundo sokuvuselela izibalo

Una ukuqeqeshwa kokuvuselela ukubalwa kwezimali kwezinga eliphezulu Yenzelwe ikakhulukazi labo asebevele benolwazi emkhakheni wezomnotho nowezezimali kodwa abadinga ukuvuselela noma ukuqinisa izihloko eziyinkimbinkimbi. Akuyona inkambo yokwethula, kodwa kunalokho isibuyekezo esiwusizo kakhulu esigxile ezinhlelweni zebhizinisi zangempela.

Lolu hlobo lohlelo luvame ukuhloswe ngalo Abaqondisi Bezezimali Nokuphatha, labo abaphethe iminyango ye-Accounting and Administration, abaphathi abaphakathi kanye nabasebenzi bezobuchwepheshe abahlanganyela ekuvalelweni kwe-akhawunti, ekulungiseleleni ama-akhawunti aminyaka yonke noma ekuhlaziyweni kolwazi lwezezimali.

Kuyasiza kakhulu futhi abeluleki bezimali kanye nezentela abaphatha izinkampani zemikhakha nobukhulu obuhlukene, futhi abadinga ukubuyekeza izindaba ezifana nokuthengiselana kwezinkampani, ukuhlanganiswa kwebhizinisi, izindlela ezikhethekile, noma ukuhlanganiswa. Kubo, ukuhlala usesikhathini kusho ukunciphisa ingozi yamaphutha nokuthola ulwazi lochwepheshe.

Ngaphezu kwalokho, lolu hlobo lokuvuselelwa luhambisana ochwepheshe, yize bengebona ababhali bezimali kuphelaKumelwe baqonde imiqondo ethuthukile: ama-CEO, abalawuli, abaphathi bezimali, ochwepheshe basebhange noma bezezimali, abahlaziyi bezezimali abathembele olwazini lwe-accounting ukuze benze izinqumo.

Ngisho nalabo abaneziqu zaseyunivesithi muva nje bangazuza kulesi sifundo uma befisa. qinisa ulwazi lwakho lwezemfundo Ekusebenzeni kwansuku zonke kwenkampani, funda ngezihloko ezingadingi ukumbozwa ohlelweni lweziqu bese ujwayelana nezindlela ezisebenzayo zokuvala, ukuhlola, noma ukufaka intela.

Izinhloso ezibalulekile zesifundo sokuvuselela ukubalwa kwezimali

Ingqikithi yalezi zinhlelo ukuthi umhlanganyeli uqedela ukuqeqeshwa nge umbono ophephile kakhulu futhi osesikhathini kwezokubalwa kwezimali, ikakhulukazi ezindaweni zayo ezibucayi kakhulu. Akukhona mayelana nokubamba ngekhanda imithetho, kodwa mayelana nokuqonda indlela enengqondo ngayo kanye nomthelela wayo enkampanini.

Inhloso yokuqala enkulu Buyekeza izihloko ezibaluleke kakhulu ekubalweni kwezimali okuthuthukisiwe, njengokuvala kokubalwa kwezimali, ukuphathwa komphumela wonyaka, ukusetshenziswa kwama-akhawunti amaqembu 8 no-9 kanye nokuxhumana kwawo ne-equity, noma umphumela wokulungiswa okuthile kanye nokuhlelwa kabusha kwezigaba.

Enye inhloso eyisisekelo ukuthi Vuselela amasu okuhlaziya izitatimende zezimali: funda noma ukhumbule ukuthi ungalichaza kanjani ibhalansi, i-akhawunti yenzuzo nokulahlekelwa, isitatimende sokugeleza kwemali noma isitatimende sezinguquko kumasheya, hhayi nje ngokombono osemthethweni, kodwa ngokugxila ekuphathweni.

Kuyalandelwa futhi buyekeza izindlela zokusebenza kwezimali zezinkampaniLokhu kubalulekile uma usebenza ngokukhushulwa kwezimali kanye nokunciphisa, ukuhlanganiswa kwezinkampani, ama-spin-off, ukuthathwa kwezinkampani, ukuhlanganiswa kwebhizinisi, izinqubo zokuqothuka, ukuhlolwa kwenkampani, noma ukuphathwa kwamasheya e-treasury.

Ezinye izinhloso ezifanayo yilezi: cacisa ukungabaza mayelana nokuhlanganiswa kwezimali (uma iqembu likhona, iyiphi indlela okufanele isetshenziswe, indlela inqubo eqhutshwa ngayo) bese ubhekana ngendlela ehlelekile izici ezibalulekile zokubalwa kwezindleko, okuyisisekelo sokulawula kwangaphakathi kanye nokwenza izinqumo.

Ekugcineni, isibuyekezo esingathi sína asikhohlwa ukuxhumana nokubalwa kwezimali kanye nokuhlolwa kwentela: indlela inqubo yokuhlola ehlelwe ngayo, ukuthi abahloli babuyekeza ini, ukuthi yimiphi imibiko ejwayelekile, nokuthi konke lokhu kunamuphi umthelela enkampanini nakulabo abalungiselela ulwazi.

Ukubalwa kwezimali okuthuthukisiwe: ukuvala, inani eliphelele kanye nezinhlelo ezikhethekile

Isigaba se-accounting esithuthukisiwe sivame ukumboza okulandelayo: amaphuzu adala ukungabaza okukhulu ekuvalelweni kwezimali kanye nama-akhawunti wonyakaIbuyekeza indlela yokulungiselela nokuhlela ulwazi ngaphambi kokuvala, ukuthi yikuphi ukulungisa okufakiwe okubalulekile, ukuthi ukulungiswa kwezimali eziqoqiwe, ukukhubazeka, imibandela kanye nokuncishiswa kwemali kufakwa kanjani, nokuthi lokhu kuthinta kanjani umphumela.

Isici esibalulekile yi intela yengenisoUkuhlaziywa kuhlanganisa imisebenzi yangaphambi nangemva kokuvala, umehluko phakathi kwenzuzo yokubala kanye nemali engenayo ekhokhiswa intela, ukusetshenziswa kwama-akhawunti athile entela yamanje nehlehlisiwe, kanye nendlela efanele yokurekhoda izimpahla nezikweletu zentela ezihlehlisiwe.

Ukuqeqeshwa kugxile futhi ku- ama-akhawunti avela kumaqembu 8 no-9Lezi zigaba ziqopha imali engenayo kanye nezindleko ezihambisana ngqo ne-equity, kanye nezinguquko ku-equity ezingaboniswanga ku-akhawunti yenzuzo nokulahlekelwa. Ukuqonda kahle lesi sigaba kubalulekile ekuchazeni isitatimende sezinguquko ku-equity.

Elinye iphuzu elibaluleke kakhulu ukwelashwa kwe- izindlela ezikhethekile nezinkinga zazo zokubalaIsifundo esithuthukisiwe sivame ukubhekana namacala afana ne-Temporary Business Associations (UTE), izinkampani eziphethwe ngabasebenzi, ama-cooperative, izinkampani eziphethe izimpahla, izinhlangano kanye nezisekelo, lapho ububanzi bamacala bubanzi futhi izindlela zokubala zingase zihluke ohlelweni olujwayelekile.

Zonke lezi zihloko zihlanganisiwe izincazelo zomqondo ngezibonelo zangempelaUkuhlaziywa kokufakwa okuvamile kanye nesisombululo semibuzo evame ukubuzwa, ukuze uchwepheshe akwazi ukudlulisela lokho akufundile eshadini lama-akhawunti kanye neqiniso lenhlangano yakhe.

Ukuhlaziywa kwezitatimende zezimali, inzuzo, ukungabi namali kanye nokuxazulula izinkinga

Intuthuko eqinile yobungcweti igxila kakhulu Ukuhlaziywa kwezitatimende zezimali njengethuluzi lokuphathahhayi nje njengemfuneko yokubika. Umgomo uwukuba ababambiqhaza bakwazi ukufunda izitatimende zezimali ngokuhlolisisa nokubona amandla, ubuthakathaka, kanye nezimpawu eziyisixwayiso.

Isifundo isakhiwo sebhalansi kanye ne-akhawunti yenzuzo nokulahlekelwaLokhu kuhilela ukuhlaziya indlela ama-equity account ahlelwe ngayo, ubudlelwano phakathi kwezimpahla nezikweletu, kanye nokwakheka kwenzuzo noma ukulahlekelwa konyaka. Isitatimende sokugeleza kwemali kanye nesitatimende sezinguquko ku-equity nazo ziyabuyekezwa, kuqondwe ukuthi yiluphi ulwazi olunikezayo nokuthi lungahunyushwa kanjani.

Ingxenye yokulinganisa igxile ku ukuhlaziywa kwezezimali kwakudalaUkulingana kwemali, ukuxazulula izinkinga, isikweletu, inzuzo, imajini, kanye nezinye izilinganiso kuyahlaziywa ukuze kuhlolwe ukuzinza kwezezimali kwesikhathi esifushane neside. Kugxilwa ekuhlaziyweni kwezimali, isikhathi esimaphakathi sokuqoqwa kwezimali, izidingo zemali yokusebenza, kanye nekhono lenkampani lokuhlangabezana nezibopho zayo.

Iqembu lezomnotho ligxile ku- inzuzo yezezimali nezomnothoInzuzo yokusebenza neyezezimali, kanye nokubalwa kwephuzu lokulinganisa. Lokhu kuvumela abafundi ukuthi bafunde ukuhlola ukuthi ibhizinisi lithola imbuyiselo eyanele yini uma kuqhathaniswa nezinsiza ezisetshenzisiwe kanye nengozi ecatshangelwayo.

Konke lokhu kuhlaziya kusekelwe ku- izibonelo ezisebenzayo kanye namacala ezinkampani zangempela noma ezilingiswayolapho kufundwa khona ama-akhawunti aphelele onyaka, kubalwa izilinganiso futhi imiphumela ihunyushwa ukuze kwenziwe izinqumo, njengokunikeza imali, ukutshala imali, ukuklama kabusha isakhiwo sezindleko noma ukucabanga kabusha isu lebhizinisi.

Ukubalwa kwezimali kwebhizinisi: ukuthengiselana kwebhizinisi kanye nokuhlanganiswa kwebhizinisi

Ukubalwa kwezimali kwezinkampani kungenye yezindawo eziyinkimbinkimbi kakhulu, njengoba kuhlanganisa yonke imisebenzi ethinta impilo esemthethweni yenkampaniUkuvuselelwa okuhle kuhlanganisa konke kusukela ekuhlanganisweni kuya ekuchithweni, okuhlanganisa ukwenyuswa kwemali kanye nezinqubo zokuhlela kabusha.

Ingxenye yokuqala ichaza ukuthi kanjani ukurekhoda ukubhaliswa kwezinkampani, ukuhlukanisa phakathi kweminikelo yemali nengeyona eyemali, kanye nokuphathwa kwezinkokhelo ezingakakhokhwa kanye nokwehluleka okungenzeka kwabalingani uma bengahlangabezani nezibopho zabo.

Bese zihlaziywa ukwenyuka kwezimali kanye nokunciphisa, umthelela enzuzweni ephelele, ukukhishwa kwamasheya amasha noma ukubamba, amaphrimiyamu amasheya, ukwehliswa kokulahlekelwa noma iminikelo yokubuyiselwa kwemali, kanye nemiphumela yentela kanye nokubalwa kwemali kwentengiselwano ngayinye.

Enye inkinga ebalulekile yilena yokuthi izenzo zakho, ukuthengwa kwayo, ukugcinwa kwayo kanye nokuchithwa kwayo, ukuphathwa kwesitoko semali mboleko, imikhawulo yezomthetho kanye nomthelela okhona kule misebenzi enzuzweni kanye namalungelo abalingani abasele.

Uhlelo luvame ukufaka isigaba esithile esinikezelwe ku- inhlanganisela yebhizinisi, lapho kufundwa khona ukuthengwa kwezinkampani, ukwabiwa kwezindleko zenhlanganisela yezimpahla nezikweletu ezihlonzayo, ukuqashelwa komehluko omuhle noma omubi kanye nokuhlolwa okulandelayo kanye nokukhubazeka.

Okokugcina, izimo ezimbi kakhulu ziyaxazululwa, njengokuthi izinqubo zokuqothuka, ukuqedwa kanye nokuvalwa kwezinkampani, kanye nezindlela zokulinganisa izinkampani kanye nokusetshenziswa komphumela (ukusatshalaliswa kwezabelo, izimali ezigciniwe, isinxephezelo sokulahlekelwa, njll.).

Ukuhlanganiswa kwezimali: amaqembu ezinkampani nezindlela zokuhlanganisa

Noma ubani osebenza namaqembu ebhizinisi kudingeka acacise ngalokhu. Kunini lapho kunesibopho sokuqinisa futhi inqubo yenziwa kanjani?Yingakho izifundo zokuvuselela ezithuthukisiwe zinikela ngebhloko eliphelele ekuhlanganisweni kwezimali.

Okokuqala, sichaza ukuthi yini iqembu lezinkampani nokuthi umkhawulo wokuhlanganiswa unqunywa kanjaniUkuhlonza izimo zokulawula, ithonya elibalulekile, kanye nezivumelwano ezihlanganyelwe. Imithethonqubo esebenzayo kanye nezimo ezingaba khona ziyabuyekezwa.

Bese imininingwane ichazwa inqubo yokuhlanganisa ubuchwepheshe: ukuhlanganiswa kwezindlela zokubala, ukuhlanganiswa kwezitatimende zezimali ngazinye, ukuqedwa kokutshalwa kwezimali kanye namasheya, kanye nokulungiswa kwemisebenzi yangaphakathi eqenjini (ukuthengiswa kwangaphakathi kweqembu, izinzuzo, izimali mboleko, imiphumela engakatholakali, njll.).

Okulandelayo kuyafundwa: izindlela ezahlukene zokuhlanganisa ezingasetshenziswa: indlela yokuhlanganisa umhlaba wonke, yezinkampani ezilawulwayo; indlela yokuhlanganisa ngokulinganisela, yezinkampani ezihlangene; kanye nendlela yokulingana, yezindawo ezinethonya elikhulu kodwa ezingenalo ukulawula.

Umgomo uwukuba umfundi aqonde indlela ama-akhawunti wonyaka ahlanganisiwe akhiwa ngayo, ukuthi yiluphi ulwazi olwengeziwe abalunikezayo mayelana nezitatimende ngazinye nokuthi yiziphi izici ezidinga ukunakekelwa okwengeziwe, njengokuphathwa kwezintshisekelo ezincane, inhloso enhle kanye nokulungiswa kwenani elifanele.

Ukubalwa kwezindleko kanye nokulawula kwangaphakathi

Enye insika yokuthuthukiswa kobungcweti kwezokubalwa kwezimali yi- ukubalwa kwezindlekoLokhu kubalulekile ekubekeni amanani, ekulawuleni imingcele, nasekuthatheni izinqumo zokuphatha. Izinkampani eziningi ziyahluleka lapha ngoba azinalo uhlelo lokulinganisa izindleko oluklanywe kahle.

Ukubuyekezwa kwezifundo zezinga eliphezulu imiqondo eyisisekelo yezindleko (izindleko eziqinile, eziguquguqukayo, eziqondile, ezingaqondile, eziguquguqukayo kancane), kanye nezigaba ezahlukene ezingasetshenziswa kuye ngesinqumo okufanele senziwe: izindleko zomkhiqizo, izindleko zesikhathi, izindleko ezifanele, izindleko zamathuba, njll.

Okulandelayo kuyachazwa: izindlela eziyinhloko zokubala izindleko, njengezindleko ezigcwele, izindleko eziguquguqukayo noma eziqondile, izindleko ngezigaba, ngama-oda okukhiqiza, ngezinqubo eziqhubekayo noma amamodeli wakamuva wezindleko ezisekelwe emisebenzini (ABC), ukuhlaziya izinzuzo kanye nokungalungi kwendlela ngayinye.

Ingxenye esebenzayo ivame ukufaka izivivinyo zokubala izindleko zemikhiqizo nezinsizakaloUkuhlaziywa kwe-break-equation, izinqumo zokwamukela noma ukwenqaba ama-oda akhethekile, ukubeka amanani aphansi okuthengisa, kanye nokuhlola imigqa yebhizinisi enenzuzo ephansi.

Konke lokhu kuhlobene ne- ukulawula kwangaphakathi nokuhlela, okubonisa indlela ukubalwa kwezindleko okuhlanganiswe ngayo nesabelomali, amadeshibhodi kanye nokuqapha ukuphambuka emigomweni.

Ukuhlolwa kwezimali kanye nentela: izici zomthetho kanye nezinqubo

Ukuxhumana phakathi kokubalwa kwezimali kwansuku zonke kanye nokuhlolwa kwangaphandle kungenye iphuzu elibalulekile. Uhlelo oluqinile lwemfundo eqhubekayo lusiza ochwepheshe ukuthi Ukuqonda ukuthi umhloli wezincwadi ufunani nokuthi angalulungiselela kanjani ulwazi ukuze inqubo iphumelele futhi ishelele.

I izici zomthetho zokuhlolwa kwama-akhawunti wonyaka: yiziphi izinkampani okudingeka zihlolwe, yimiphi imithethonqubo elawula umsebenzi wabahloli bamabhuku, ukuthi umsebenzi wabo ungakanani nokuthi yiziphi izinhlobo zemibiko abangayikhipha (emihle, eneziqu, umbono ongemuhle noma wokuzihlangula).

Ngokuphathelene nenqubo, kuchazwe kabanzi indlela yokuhlola eqhutshwa ngayo Kusukela ekuhleleni kokuqala kuya ekukhishweni kombiko: ukuthola ubufakazi, ukuhlolwa okuningiliziwe nokubalulekile, ukubuyekezwa kwezilawuli zangaphakathi, ukujikeleza, ukubala kabusha kanye nokuhlaziywa kokufaneleka.

Kunakekelwa ngokukhethekile ukuhlolwa kwendawo yentela yenkampaniNjengoba ukubalwa kwentela okufanele, amalungiselelo entela, izimo ezingalindelekile, kanye nezindlela zokukhokha imali kungenye yamaphuzu abucayi kakhulu, ukuqonda ukuthi umcwaningi mabhuku uhlaziya kanjani lokhu kusiza ekubikezeleni izinguquko ezingaba khona.

Ngaphezu kwalokho, imikhuba emihle ixoxwa ngayo ku- imibhalo kanye nokufakwa kolwazi lokubalwa kwezimali, ukuze kube lula umsebenzi womhloli wezimali futhi kuncishiswe isikhathi esichithwa ekucaciseni, ekuthumeleni kabusha amadokhumenti noma ekulungiseni ngomzuzu wokugcina.

Isibuyekezo se-accounting kusukela ekuqaleni: izimpahla, inqubo ye-accounting kanye ne-PGC

Ngaphezu kwamabhulokhi athuthukisiwe, izinhlelo eziningi zokuthuthukisa zifaka uhambo olu-odiwe izisekelo zokubalwa kwezimali kwanamuhlaKodwa ngendlela ewusizo evumelaniswe nemithetho yamanje. Lokhu kusenza sikwazi ukuqinisa imiqondo eyisisekelo ngezinye izikhathi ethathwa kalula.

Ngokuvamile kuqala nge- ukutadisha ifa kanye nezakhi zaloUmqondo we-equity, ukwakheka kwayo, umehluko phakathi kwenani eliphelele, izimpahla kanye nezikweletu, kanye nencazelo yezinto ezahlukene ze-equity kuyahlanganiswa. Lokhu kuhlanganisa nokuhlolwa kwesakhiwo se-equity kanye nezigaba zezimpahla.

Leli bhulokhi yilapho ibhalansi njengokubonakaliswa kwesibalo esiyisisekelo sokulinganaUkuzivocavoca kokuhlukanisa izinto ngokwezigaba kuyaxazululwa futhi kwenziwa imikhuba yokulungiselela ama-balance sheet, kuhlaziywa ukuthi kusho ukuthini ukwehluka ngakunye kwe-equity.

Bese umuntu engena inqubo ephelele yokubalaUkungena kokuqala, ukuqoshwa kwezentengiselwano zokubalwa kwezimali, ukulungiswa, ukuqoqwa kwemali eqoqiwe, ukukhokhelwa kwemali ebolekiwe, ukukhubazeka, ukusatshalaliswa kwenzuzo, kanye nokungena kokuvala. Konke lokhu kuqiniswa ngezibonelo eziningi ezisebenzayo ezivela ezinkampanini emikhakheni ehlukene.

Kuvamile ukunikezela ibhlogo ku Uhlelo Lokubalwa Kwezimali Olujwayelekile kanye nokuqiniswa kwaloUkuchaza izingxenye ezinhlanu ze-PGC: uhlaka lomqondo, amazinga okubhalisa kanye nokulinganisa, ama-akhawunti aminyaka yonke, ishadi lama-akhawunti kanye nezincazelo zokubalwa kwezimali kanye nobudlelwano, okuhlanganisa nezici ze-PGC zama-SME.

Isitokwe, ukuthengwa kanye nokuthengiswa; ababolekisi kanye nabakweletayo

Ukuphathwa kwempahla, ukuthenga, kanye nokuthengisa kuyimbangela evamile yamaphutha emisebenzini yansuku zonke. Ngakho-ke, izifundo zokuvuselela zigxila kakhulu kulezi zindawo. ukuphathwa kwezimali zempahla kanye nokuthengiselana kwezentengiselwano.

Izindlela zokuhlola zichaziwe. isitoko kanye nentengo yokuthenga, kanye nokulungiswa kokulinganisa: ukwehla kwenani okungenakuguqulwa nokungaguquki, ukukhubazeka, ukuhlukahluka kwesitoko kanye nomthelela wako emphumeleni wokuzivocavoca.

Isigaba sokuthenga sihlaziya Izinkinga zokubalwa kwezimali zokuthengiselana ngemva kokuthengwa: ukubuyiselwa kwemali, izaphulelo, izaphulelo zevolumu, izindleko ezihambisanayo, izindleko zokuhamba nezomshwalense, kanye nokwabiwa okufanele kwe-VAT yokufaka kanye nemininingwane yentela engaba khona.

Ekuthengiseni, sibuyekeza ukuthi kanjani qopha ukuthengiselana kwezimpahla eziphumayo, ukubuyiselwa kwemali, izaphulelo, amabhonasi, ukufaka ama-invoyisi ngemali yangaphandle kanye nokuqashelwa kwemali engenayo ngokwezindinganiso zamanje zokubhalisa kanye nokulinganisa.

Amamojula ababolekisi nababolekisi agxila kokubili Abakweletayo ngemisebenzi yokuhweba kanye nezikweletu zezentengiselwano ezikhokhwayo njengakwababolekisi kanye nezikweletu ezimalini ezahlukene. Ihlanganisa ukwehluleka kokuhweba, ukubhaliswa kwamakhasimende angabazekayo, ukuqashelwa kokulahlekelwa ngenxa yokuphazamiseka kwezimali ezitholiwe, kanye nokuphathwa kokubalwa kwezimali kweziqukathi kanye nokupakisha okunelungelo lokubuyiselwa kwemali.

Izimpahla eziqinile ezibonakalayo nezingabonakali: ukwengezwa, ukuncishiswa kwemali kanye nokuchithwa kwemali

Ukuphathwa kwezimpahla ezingaguquki kuvame ukuba ngumthombo wemibuzo ovamile. Ngakho-ke, isibuyekezo se-accounting sinikezela ngamamojula amaningana kuso. izimpahla eziqinile eziphathekayo nezingabonakaliukumboza kusukela ekungeneni enkampanini kuze kube sekuqedweni.

Uma kwenzeka izimpahla ezingaguquki eziphathekayo, okulandelayo kuchazwa: izinkinga ngokuhlolwa kwayo kokuqala: ukuthengwa okuvela kubantu besithathu, ukufakwa enkampanini ngokunikela, ukuthengwa okuxhaswe ngesibonelelo, izimpahla ezakhiwe yinkampani uqobo kanye nezinye izimo ezikhethekile.

Uma impahla isisenkampanini, ukulungiswa kokulinganisa kwentengo yokunciphisa izindleko kanye nokukhubazekakanye nokwandiswa nokuthuthukiswa, ukuhlaziywa kabusha okuvunyelwe, ukususwa kwezindleko ngenxa yokuthengiswa, ingozi noma ukuphela kwesikhathi sokusebenza, kanye nezindlela ezahlukene zokubonisa umphumela walezi zenzo.

Isigaba sezimpahla ezingaguquki ezingaphatheki singena ngokujulile Izimpahla ezifana namalungelo obunikazi, izimpawu zokuhweba, impahla yezimboni, amalungelo okusebenzisa, izinhlelo zokusebenza zekhompyutha kanye nentando enhle, ukuhlaziya ukuqashelwa kwayo, ukwehla kwentengo noma, lapho kufanele khona, ukuhlolwa kokukhubazeka, kanye nokwelashwa kwayo ngaphakathi kohlaka lwe-PGC.

Lonke leli bhulokhi lisekelwe ku- izimo eziningi ezisebenzayo zixazululwe isinyathelo ngesinyathelookuvumela ukuqinisa izindlela zokulinganisa, ukubhalisa kanye nokulahla, kanye nokuqinisekisa ukuthi lezi zinqumo zithinta kanjani ibhalansi kanye nesitatimende semali engenayo.

Ukutshalwa kwezimali kanye nemithombo yezimali

Enye indawo edinga ukubuyekezwa njalo yileyo Ukutshalwa kwezimali kanye nemithombo ehlukahlukene yokuxhaswa ngezimali inkampani engayisebenzisa. Imithethonqubo kanye nemikhuba yemakethe kuyathuthuka, ngakho-ke kuyalulekwa ukuthi kubuyekezwe imiqondo namasu.

Ukutshalwa kwezimali kuchaza umqondo kanye nokuhlukaniswa kwezimaliAmasheya, izintshisekelo zamasheya, amabhondi, nezinye izinsimbi zezimali ziyafundwa. Amalungelo anikezwa ngamasheya, izinhlobo ezahlukene zezibambiso zezikweletu, nokuthi aqoshwa kanjani ekubalweni kwezimali ayahlolwa.

Ingena ngokujulile ku- Izinkinga zokubalwa kwezimali zokutholwa, ukubamba kanye nokuthengisa yalezi zimali, ukuhlaziya ukuthi izinguquko enanini, inzalo, izinzuzo, inzuzo yenhloko kanye nokulahlekelwa ziqashelwa kanjani, nokuthi yiziphi izindlela zokulinganisa ezisetshenziswayo ngokohlobo lwethuluzi.

Ngokuphathelene nemithombo yokuxhaswa ngezimali, ukuqoqa izinsiza zakho (iminikelo yabalingani, ukwenyuka kwemali, izimali ezigciniwe) kanye nezikweletu (izimali mboleko, amakhredithi, izinkinga zebhondi, izinqubomgomo, ukuqashisa kanye nezinye izinsimbi), ukuhlaziya ukubonakaliswa kwazo ebhalansini kanye nezindleko zazo zezimali.

Inkambo ivame ukufaka phakathi izivivinyo ezisebenzayo zokubhalisa imali mboleko, ukukhishwa kanye nokukhanselwakanye nokuhlaziywa kokuthi umsebenzi ngamunye uthinta kanjani isakhiwo sezimali senkampani kanye nezilinganiso zayo zezikweletu kanye ne-solvency.

Indlela: i-webinar ebukhoma, indlela eku-inthanethi kanye neyokusebenza

Indlela okulethwa ngayo intuthuko yobungcweti kwezokubalwa kwezimali ibaluleke njengokuqukethwe. Izinhlelo eziningi zinikezwa ku ifomethi ye-webinar ebukhoma, ngekilasi eliku-inthanethi lapho isikhulumi sichaza khona isihloko ngesikhathi sangempela futhi ababekhona bangabuza imibuzo ephendulwa ngesikhathi seseshini.

Kulezi zindlela, isethulo esisetshenziswa uthisha sivame ukushiywa iyatholakala kupulatifomu yokufunda nge-inthanethi, kanye nezinto ezengeziwe, imibhalo esekelayo kanye, ngokuvamile, ukuqoshwa okuphelele kwesifundo ukuze kubuyekezwe kamuva.

Amanye amafomethi akhetha i- indlela eku-inthanethi engahambisaniNgale ndlela, abafundi bangaqala isifundo ngokushesha nje lapho bebhalisa futhi bethuthuka ngejubane labo. Izincazelo zisekelwa amavidiyo, izinto ze-PDF ezingalandwa, izivivinyo eziqondiswayo, kanye nemibuzo yokuzihlola.

Enye yamandla alezi zinhlelo yi- indlela ewusizo ngamacala angempela kanye nokulingisaKuhlanganisa izivivinyo eziningi zesinyathelo ngesinyathelo, izinkampani ezicatshangelwayo ezinamagama aqanjiwe, imibuzo yeyunithi, kanye nokuhlolwa kokugcina okudinga ukusebenzisa imiqondo, hhayi ukuyifunda nje kuphela.

Ezinye izikhungo zinikeza nenketho yokuthi Ukuqeqeshwa kwangaphakathi kwenkampani kanye nezifundo ezenziwe ngokwezifiso, ukuvumelanisa uhlelo lwezifundo olujwayelekile nezidingo ezithile zenkampani ngayinye, ukuhlanganisa amabhlogo avela ezifundweni ezahlukene noma ukucwaninga kuphela ezindaweni ezithakazelisa kakhulu iklayenti.

Isikhathi, isitifiketi kanye noxhaso lokuqeqeshwa

La Ubude bezifundo zokuvuselela ukubalwa kwezimali Kungahluka kuye ngefomethi. Kunezinketho ezibanzi zamahora angaba yi-10 ezisakazeke ezinsukwini ezimbili (isibonelo, ngoLwesine nangoLwesihlanu ekuseni), ezenzelwe isibuyekezo esisheshayo kodwa esigxile.

Kukhona nezinhlelo eziningi kakhulu, ze cishe amahora angu-30 okuqeqeshwa okuku-inthanethi okufundisiwelapho umfundi enezinkathi eziningana zokuqeda zonke iziyunithi, izivivinyo kanye nemibuzo, ngokusekelwa umfundisi ochwepheshe ophendula imibuzo futhi aqaphe inqubekela phambili.

Uma kwenzeka ama-webinar abukhoma, ikhosi ivame ukuba abafanelekile ukuthola uxhaso nge-State Foundation for Employment Training, ngokuhambisana nemithetho yamanje, evumela izinkampani ukuthi zisebenzise amakhredithi azo okuqeqesha ukuze zinciphise izindleko zangempela zomsebenzi wokuqeqesha.

Ngokuphathelene namanani, kuvamile ukuthola amanani ngomuntu ngamunye okhona ngezaphulelo eziqhubekayo zababambiqhaza abaningi abavela enkampanini efanayo, ukuze izindleko zomuntu ngamunye zinciphe lapho abasebenzi abaningana beqeqeshwa ngesikhathi esisodwa.

Ngokuphathelene nokugunyazwa, izifundo zivame ukudinga ukuqedwa kwazo zonke izivivinyo, imikhuba, izivivinyo kanye nokuhlolwa Uma lezi zidingo sezihlangatsheziwe, umfundi uthola isitifiketi, ngokuvamile esisefomethi yedijithali esezingeni eliphezulu (i-PDF), esiqinisekisa ukuphothulwa ngempumelelo koqeqesho.

Ukuhlanganiswa kwe Okuqukethwe okuthuthukisiwe, indlela ewusizo, amafomethi aguquguqukayo, kanye nokuqashelwa ngesitifiketi Lokhu kwenza lolu hlobo lokubuyekezwa kwezimali lube ithuluzi elinamandla kakhulu lokugcina amazinga ochwepheshe, ukunciphisa amaphutha abizayo, nokuqinisa ukwahlulela kobuchwepheshe lapho kubhekene nezinguquko zomthetho, imisebenzi eyinkimbinkimbi, kanye nezinqumo zezimali ezidinga kakhulu.

I-athikili ehlobene:
Iyini i-Chartered Financial Analyst (CFA)