Ishidi lebhalansi ngumthombo oyinhloko wolwazi mayelana nesimo sebhizinisi

I-balance sheet ingenye yefomu eziyinhloko (ifomula inombolo 1) yamabhuku wonyaka wamabhizinisi. Kufanele ihlanganiswe yizinhlangano zonke ezisesimweni sentela esivamile. Ngokubukeka, kuyithebula, elibonisa imithombo yokwakheka kwemali: eyakho futhi ebolekiwe (okungahambi kahle), kanye nezinkomba zokusetshenziswa (impahla).

Ibhalansi ye-inhlangano ayidingekile kuphela iziphathimandla zentela nabacwaningi bangaphandle, kodwa, okokuqala, yenkampani ngokwayo. Ngosizo lwaso, kungenzeka ukuhlola isimo sebhizinisi futhi, ngokusekelwe ekuhlaziyweni kolwazi olutholiwe, ukuthuthukisa izinyathelo zokuthuthukisa uhulumeni nokunquma isiqondiso sentuthuko. I-passive iqukethe izingxenye ezintathu ezinkulu:

1. I-Capital kanye nezinqolobane. Isamba semali esetshenzisiwe ekuqaleni ngabanikazi benkampani yinhloko-dolobha egunyaziwe. Esikhathini senqubo yentuthuko, ingakhuphuka ngosayizi, ngaleyo ndlela yandisa amazinga okuthembeka kenkampani kwababolekisi kanye nokuheha abakwaziyo ukutshala izimali. Lesi sigaba sineminye imithombo yokwakheka kwempahla (imali eyengeziwe kanye nokugcinwa kwezimali) kanye nenani lemali egciniwe egciniwe ekhombisa ukuzimela kwezimali kwebhizinisi.

2. Izikweletu zesikhathi eside. Iqukethe ulwazi ngemali mboleko yesikhathi eside, eyadonsela inhlangano, kanye nezikweletu zentela ezichasisiwe.

3. Izibopho zesikhathi esifushane yizibopho ezithathwe ukuze kuqinisekiswe umsebenzi ozinzile futhi ongaphazanyiswa, nokugcina i-solvency yamanje.

I-balance sheet iyithuluzi lokunquma izinga lokuzimela, ukuzimela kwebhizinisi. Ukuphakama kwesabelo kubhalansi lwemali ebolekiwe, isilinganiso esiphansi sokuzimela.

Ibhalansi ye-firm, engxenyeni yalo esebenzayo, ibonisa ukuthi inkampani ilawula kanjani imali ekhona:

1. Izimpahla ezingekho okwamanje. Isigaba sinolwazi mayelana nokutshalwa kwemali yesikhathi eside, inani lempahla ehleliwe kanye nempahla etholakalayo yengqondo.

2. Izimpahla zamanje. Lesi sigaba sikhombisa inani lamasheya atholakalayo, kanye nekheshi (ngendlela yemali kubhalisi lwemali kanye nasekhawuntini lokukhokha, kanye nesikweletu samakhasimende).

Ngakho-ke, ibhalansi yikhiqiza eyinhloko yolwazi mayelana nempahla yamasheya yenkampani kanye ne-Solvency yayo, ebaluleke kakhulu kubalimi abangabakhokhi.

Ukwakhiwa kwengxenye esebenzayo yalokhu kubika kwamabhizinisi ikuvumela ukuba uhlole izinga lokutshalwa kwezimali kumpahla ehleliwe, amathemba kanye nesilinganiso sokuthuthukiswa kwezobuchwepheshe nezengqondo. Ukwakhiwa kwemali yokusebenza kubonisa indlela ubudlelwane obuqinile ngayo ubudlelwane nabanokweleta, izinga layo lokuthengisa, izinga lokusetshenziswa kwempahla kanye nokusebenza kahle kokusebenzisa imali yamahhala.

Ishidi lebhalansi ngumthombo oyinhloko wolwazi lokuhlaziywa kombuso webhizinisi. Ukuze kuthuthukiswe isu lokuthuthukisa nokuhlaziywa, kuphakanyiswa ukutadisha ukuhlaziywa kwe-accounting ku-dynamics ukuze kunqume izindlela eziphambili noma ezithandekayo. Lokhu kuzokwenza kube lula ukukhomba ngokucacile imithombo yezinkinga ezikhona kubaphathi bebhizinisi futhi kuzosiza ukuphatha impahla esikhathini esizayo ngokuyimpumelelo.