-Delile
Imali engenayo noma imali engenayo igama elitholayo inani eliphelele lezimpahla zenkampani ngemuva kokuthi zonke izikweletu zayo (izikweletu) sehlisiwe. Leli nani lifaka noma imuphi umnikelo wokuqala ovela kozakwethu abasungulayo ongabhalwanga njengesikweletu, kanye nemiphumela enqwabelene noma okunye ukwehluka okungabathinta.
Ngakolunye uhlangothi, imisebenzi yokugoqwa kwemali engenayo noma okunye okufanayo okusasele ukwabelwa imali edonswayo kanye nekhredithi, ngeke kubhekwe njengengxenye yemali etholakalayo. Ngokwemigomo yokubalwa kwezimali, i- isisindo somndeniyini enebhalansi okweletayo futhi ifomula yokubala ejwayelekile okulandelayo:
- Izimpahla - Izikweletu = Ukulingana
Ngakho-ke, ama-akhawunti akhombisa ukwanda kwenani eliphelele azobhekwa njengezinzuzo, kanti lezo ezibandakanya ukwehla zizothathwa njengokulahlekelwa.
Ngokwesiko, inani elifanele Yenziwe ngama-akhawunti alandelayo, ihlukaniswe ngokwemvelaphi yayo:
- Imali yezenhlalakahle.
- Ukubhuka: izinzuzo ezigciniwe zithintekile.
- Imiphumela enqwabelene: Izinsiza ezingenakho ukuthinteka okuthile.
Ama-akhawunti amakhulu wezimali
- Iminikelo evela kubanikazi. Kuyimali yokuqala enikelwe ngabanikazi, ebizwa nangokuthi ukulingana kokuqala.
- Izinzuzo ezitholakalayo. Inani elingasatshalaliswa uma kuphela unyaka wezimali uvaliwe, kungaba yizinhlinzeko zenkampani, izinhlinzeko zomthetho noma ngentando yabalingani. Ngokuya ngemvelaphi yabo nogqozi lwabo, bangaba njalo izinqolobane ezisemthethweni (okuphoqelekile), Izinqolobane ezisemthethweni noma izinqolobane zokuzikhethela.
- Imiphumela engabelwe. Inzuzo noma ukulahlekelwa okuqoqiwe ngaphandle kwesabelo esithile, okungabekelwa lokho ukwanda kwemali, ku- izabelo, ukugodla njengenzuzo ebekiwe (uma kwenzeka kungekho ukuzibophezela okusemthethweni okukuvimbayo) noma kungaqhubeka ukwabiwa. Ngokubambisana nezimali ezigciniwe zenzuzo bakha i- izinzuzo ezibuyisiwe.
- Izimali ezinkulu. Kwakhiwa ngamaphrimiyamu okukhishwa, okusho ukuthi, imali ekhishwa yibhizinisi elikhiphayo lapho kubekwa amasheya enkampani. Lezi zimali ezinkulu ungaveli emiphumeleni.
