I-balance sheet noma ishidi lebhalansi elijwayelekile liyidokhumenti yokubalwa kwezimali izinkampani ezethulayo ngezikhathi ezithile (ngekota, isigamu sonyaka noma minyaka yonke) lapho libonisa khona isimo sezomnotho nezezimali zenkampani ngesikhathi esithile. Lokhu kungasisiza ukuthi sibone ngokucacile isimo senkampani ukuze sikwazi ukubikezela ikusasa lenkampani kanye nokuthi ingabe iphatha ngendlela efanele imali yabanikazi bamasheya bayo. Ake sibone ukuthi singayihumusha kanjani le mibhalo nokuthi yiziphi izilinganiso esingazisebenzisa ukuze siwahlaziye.
Liyini ibhalansi/ibhalansi evamile?
Ibhalansi noma ishidi lebhalansi evamile yi-a idokhumenti yokubalwa kwezimali okwenziwa yizinkampani kukhombisa isimo somnotho kanye nempahla ngayo ngosuku oluthile. Lawa madokhumenti alungiswa ngezikhathi ezithile futhi ayasivumela sazi isimo sempahla nezezimali ekhona enkampanini. I-balance sheet iqukethe izingxenye ezintathu ezibalulekile:
- Izimpahla zenkampani.
- Izikweletu zenkampani.
- Ukulingana kwabanikazi bamasheya.
Izinkampani kufanele zilwele ukuqinisekisa ukuthi izingxenye ze-balance sheet zigcinwa ku-a ibhalansi enempilo. Izimpahla zenkampani kufanele ngaso sonke isikhathi zifane nesamba semali yesabelomali engezwe ezikweletini ngevelu. Le mibhalo singayibona ikakhulukazi uma yethulwa imiphumela yekota, esebenza njengereferensi kubatshalizimali ukuze bazi ukuthi isitokwe senkampani sijabulela a ibhalansi kuma-balance sheets abo futhi ngokulandelana nquma ukuthi likhulu kangakanani, ibukelwa phansi noma indlela engase iyithathe esikhathini esizayo.
Lihumushwa kanjani ibhalansi.
Ekuqaleni singase sizizwe sikhungathekile lapho sibona inani elikhulu kangaka ledatha eqoqwe ndawonye kumadokhumenti ebhalansi yenkampani, kodwa kulula kunalokho kubonakala. Okokuqala kufanele sibheke ingxenye esitshela ukuthi izimpahla inkampani enazo (izimpahla) futhi i Lezi zimpahla (izikweletu) zixhaswe kanjani ngezimali?. Ezimpahleni singakwazi ukuhlukanisa phakathi kwalezo ezamanje nalezo ezingezona ezamanje, ezihlukaniswa kakhulu isikhathi sokuhlala unomphela esiphethwe yinkampani. Uma izimpahla zizohlala enkampanini ngaphansi konyaka (njengoba kwenzeka kumgcinimafa, amasheya enkampani noma izikweletu ezivuna) kuyabhekwa izimpahla zamanje. Ngakolunye uhlangothi, uma bezohlala enkampanini isikhathi esingaphezu konyaka (njengoba kwenzeka ngokutshalwa kwezimali kwesikhathi eside, imishini noma izimoto, izakhiwo...) kucatshangelwa izimpahla okungezona ezamanje. Okulandelayo sine izikweletu, okungeka izikweletu zenkampani namabhange, abakweletwayo noma abanye. Singakwazi ukuhlukanisa izinhlobo ezimbili njengoba sibonile ezimpahleni; i izikweletu zamanje, ezihambisana ne izikweletu zivuthwa ngesikhathi esifushane (ngaphansi konyaka owodwa) noma izikweletu ezingezona ezamanje, ezihambisana ne Izikweletu ezikhokhwa isikhathi eside. Kanye nezikweletu singabona futhi inkampani inenani elifanele, okuhambisana ne izinsiza zenkampani. Ingqikithi yenani livela emehlukweni phakathi kwezimpahla nezikweletu zenkampani.
Izingxenye zedokhumenti yebhalansi yebhizinisi.
Ngokufunda ibhalansi yenkampani ekhoneni leso lethu singabona idatha ebalulekile, njenge inani eliphelele lezimpahla, the inani lezikweletu kanye nezinsuku zabo zokuphelelwa yisikhathi, ibhalansi ye-akhawunti, imali kanye nesabelomali semali...Yonke le datha iqoqwa ngamaqembu, ahlukaniswa ngokuya ngezimali zeqembu ngalinye.
Izilinganiso ezibaluleke kakhulu ze-balance sheet.
Ukuze kukalwe amashidi ebhalansi enkampani, kunezinkulungwane zezilinganiso namamethrikhi esingawasebenzisa ukukala impilo yezezimali yenkampani. Ngezansi sizobhala lezo esizibona ziwusizo kakhulu lapho sihlaziya ishidi lebhalansi/idokhumenti yebhalansi evamile:
1. Inzuzo yezezimali.
Inzuzo yezezimali yenkampani ivela ekuhlukaniseni i isamba sezikweletu zenkampani ezihlukaniswa ngempahla ephelele. Lesi sibalo sisitshela ukuthi yini iphesenti lezimpahla lixhaswe ngezinsiza zangaphandle. Inzuzo ephezulu yezezimali ingaba uphawu oluyisixwayiso, njengoba ingabonisa ukuthi inkampani idinga imali eningi yangaphandle ukuze isebenze. Uma isibalo sidlula okukodwa, kusitshela ukuthi inkampani inezikweletu eziningi, okusitshela ukuthi inkampani inamashidi ebhalansi angenakusebenziseka esikhathini esizayo.
2. Isikweletu siphelele.
Isikweletu senkampani sivela ku hlukanisa isamba sezikweletu ngenani eliphelele yenkampani, esitshela ukuthi ubudlelwano phakathi kosayizi wezikweletu kanye nokulingana yenkampani. Kunconywa ukuthi izinga lesikweletu lenkampani libe ngaphansi 1, okungasibonisa ukuthi inani le izikweletu zenkampani zincane kunezimali yenkampani, okuyivelakancane ezinkampanini.
3. General Liquidity.
Isilinganiso semali esijwayelekile siyasivumela ukukala i-solvency yenkampani ngesikhathi esifushane. Lesi silinganiso sivela ku hlukanisa izimpahla zamanje ngezikweletu zamanje yenkampani, ezosivumela ukuthi sihlonze Inkampani ingamboza kangaki izikweletu zamanje ngezimpahla zayo zamanje?. Kunconywa ukuthi izinga lalesi silinganiso libe njalo ngenhla kwe-1.
4. I-First Degree Liquidity.
Lesi silinganiso sifana nalesi esixoxe ngaso esigabeni sangaphambilini, kodwa kulokhu inani lamasheya akhona enkampanini likhishwa ezimpahleni zamanje. Yaziwa kakhulu ngokuthi yi- Ukuhlolwa kwe-Acid futhi njengasekuqaleni, kunconywa ukuthi izinga lalesi silinganiso litholakale ngenhla 1. Lesi silinganiso singenye ethandwa kakhulu ngoba ivumela linganisa imali yenkampani ngokushesha nangokuthembekile, Kunikezwe ayilicabangeli inani lezitoko zamanje enkampanini. Lokhu kungenxa yokuthi i-inventory yenkampani Kufanele zithengiswe kuqala ukuze kubalwe i-liquidity ukuthi bayahlinzeka.
5. Imali yokusebenza:
Lesi silinganiso sisitshela ukuthi umehluko okhona phakathi kwezimpahla zamanje nezikweletu zamanje yenkampani. Lokhu kusivumela ukuthi sazi uma ngezimpahla zamanje zenkampani, okungukuthi, lokho abahlose ukukukhokhisa esikhathini esingaphansi konyaka, ingakhava izikweletu zamanje, okungukuthi, izikweletu okumele zikhokhelwe esikhathini esingaphansi konyaka.