Ukubalwa Kwemalimboleko 101: Ukuqongelela, Ukuncishiswa Kwesikweletu kanye Nenzalo

Imali engena noma ephuma ku-akhawunti yakho yasebhange iyona into elula ukuyilandelela, kodwa uma ukhuluma iqiniso, akuyona inkomba engcono kakhulu yamabhuku akho. Umboleki ukhokha u-₱10,000 namuhla. Ingxenye yaleyo mali iyimali oyitholile, kanti enye ingxenye imali yakho nje ebuyayo. Ukubhalwa kwezimali zokubolekana kufanele kuhlukanise lezo zinto njalo, kukho konke ukubolekana.

Umthetho omkhulu okusindisa kumaphutha amaningi okubhalwa kwezimali zokubolekana yilokhu: ukunyakaza kwemali akufani neholo, izindleko, noma ukunyakaza kwenhloko yemali. Amarekhodi ejenali kufanele ahlukanise konke lokhu okuthathu ngaphambi kokuthi noma yini ifike emibikweni yakho yezezimali. Uma ukweqa lokhu, isitatimende sakho semali engenayo siyakhukhumala, ibhalansi yakho yemalimboleko iyaphambuka, futhi ukuvala kwakho kokuphela kwenyanga kuphenduka umzamo oyize.

Lo mhlahlandlela ulandela uhambo lwemalimboleko kumarekhodi akho: ukusungulwa kwayo, ukukhula kwenzalo, ukuhlukaniswa kwemali yokukhokha, ukuncishiswa kwesikweletu ngesikhathi, ukubuyisana kokuphela kwenkathi, nokuthi konke lokhu kubonakala kanjani ezitatimendeni zakho. Uzobona izinhlangothi zombili, ngoba iningi lababolekisi abancane nabo bayaboleka. Ubolekisa amaklayenti, kodwa ungase futhi ukweleta ibhange noma umxhasi wezimali, futhi lokho kubhalwa ngezindlela eziphambene.

Uma uphatha ibhuku lokubolekana kusipredishithi kanti amabhuku akho akwenye indawo, mhlawumbe sekuyisikhathi sokubona ukuthi kwenzekani uma uwaxhumanisa. I-Lendbox inikeza isilingo samahhala sezinsuku ezingu-30 ku lendbox.io, futhi ithimba lizokungenisa ngisho nefayela lakho le-Excel. Akukubi.

Qala Ngombono Wokubhalwa Kwezimali Zokubolekana

Ngaphambi kokuba ubhale noma yiliphi irekhodi lejenali, thola ukuthi ukuyiphi inhlangothi yemalimboleko. Imalimboleko efanayo engu-₱500,000 iyi-asset kusethi eyodwa yamabhuku futhi iyi-liability kwenye. Isivumelwano semalimboleko sichaza ngokucacile ukuthi izinombolo kufanele zibe yini.

I-Receivable Yombolekisi Uma Iqhathaniswa Ne-Payable Yomboleki

Uma unikeza umboleki imali, awukayisebenzisi. Uvele uguqule ukheshi waba i-receivable yemalimboleko, ehlala njenge-asset. Ingqikithi yama-asset akho ayishintshi ngesikhathi sokhipha imali.

Uma uboleka kumxhasi wezimali, kwenzeka okuphambene. Ukheshi ufika ebhange lakho bese kuvela i-liability—ebhalwa njenge-i-loan payable, i-notes payable, noma mhlawumbe i-mortgage payable, kuye ngesivumelwano.

• Uyabolekisa: Bhala njengokuthi i-loan receivable (I-asset)
• Uyaboleka: Bhala njengokuthi i-loan payable / i-notes payable (I-liability)
• Udonsa kusibonelelo sezikweletu: Bhala njengokuthi i-line of credit payable (I-liability)

Ababolekisi abancane ngokuvamile baphatha zombili ngesikhathi esisodwa. Gcina amabhuku amabili ehlukene, noma ngokuhamba kwesikhathi uzosusa elinye kwelinye ngephutha.

Okwenzekayo Uma Imalimboleko Isungulwa

Ekudaleni imalimboleko, okufakiwe kufushane. Njengombolekisi, udebhitha i-akhawunti yemalimboleko ngenani eliyinhloko bese ukreditha ukheshi. Akukho okuthinta isitatimende sakho semali engenayo okwamanje, ngoba awukakatholi lutho.

Njengobolekayo, udebhitha i-akhawunti yakho yasebhange bese ukreditha imalimboleko ekhokhekayo ngenani eliyinhloko elifanayo. Futhi, akukho mali engenayo. Imali ebolekiwe akusiyona imali engenayo—nakanye.

Indlela Isivumelwano Semalimboleko Esibeka Ngayo Irekhodi

Isi-vumelwano semalimboleko liyindinganiso yakho yegolide. Libeka inani eliyinhloko, izinga lenzalo, isisekelo sokubalwa kwezinsuku, izinsuku zokukhokha, izimali ezikhokhwayo, nokuthi izinga lingashintsha yini.

Faka leyo migomo ekumisweni kwe-akhawunti yakho yemalimboleko ngosuku lokuqala. Yonke i-accrual nokuhlukaniswa kwezinkokhelo kamuva kuvela kuyo. Uma ufaka izinga elingalungile ekuqaleni, uzophazamisa buthule izinyanga zenzalo.

Qaphela Inzalo Lapho Itholwa noma Ingenwa

Inzalo itholwa njengoba isikhathi sihamba, hhayi lapho inkokhelo ifika. Igebe phakathi kokuthi inzalo ikhula nini nokuthi imali inyakaza nini yilapho kuvela khona izimanga eziningi zokuphela kwenkathi. Okufakiwe kwejenali okulungisayo kuvala lelo gebe.

Ukubalwa Kwezimali Ngokheshi kanye Nokubalwa Nge-Accrual

Ngokubalwa kwezimali ngokheshi, uqopha inzalo lapho inkokhelo ifika. Kulula, kodwa kwenza inyanga ethule ibukeke imbi kanti inyanga enokuqoqwa okuthathu ibukeke iyinhle kakhulu.

Ngo-ukubalwa kwe-accrual, uqopha inzalo enkathini etholwa ngayo noma engenwa ngayo, kukhokhiwe noma cha. Kubabolekisi abanababolekayo abakhokha ngezinsuku ezahlukene, i-accrual iyona kuphela indlela yokuthola umphumela ongenzeleli wanyanga zonke.

Ingxenye engakhokhiwe ihlala kushidi lebhalansi njenge-inzalo eyi-accrued ezoqoqwa uma unguMbolekisi, noma inzalo eyi-accrued ekhokhekayo uma uyikweletayo.

Ukubala Inzalo Eyi-Accrued

Nge-nzalo elula, ifomula iqondile:

Inani eliyinhloko × izinga lenzalo lonyaka × (izinsuku ezidlulile ÷ izinsuku zonyaka)

Ake sithi kuyimalimboleko engu-₱200,000 ngo-18% ngonyaka, ezinsukwini eziyi-12:

₱200,000 × 0.18 × (12 ÷ 365) = ₱1,183.56

Imininingwane emibili ibalulekile uma ufuna inombolo yakho ihambisane neyomunye ohlanganyele: okokuqala, isisekelo sokubalwa kwezinsuku (365 noma 360), futhi okwesibili, ukuthi inzalo iqala kusukela ngosuku lokukhishwa kwemali noma ngosuku olulandelayo. Kokubili kusesivumelwaneni semalimboleko. Kubheke kanye, bese unamathela kukho.

Ukulungiswa Kwenzalo Ekupheleni Kwenkathi

Uma inkathi yakho yokubika iphela ngomhla wama-31 kodwa izinkokhelo ziwela ngomhla we-15, unezinsuku eziyishumi nesithupha zenzalo ekhulile okungakakhokhwa muntu okwamanje.

Njengobolekayo, okufakiwe kwejenali okulungisayo kubukeka kanje:

• Debhitha: Inzalo eyindleko — ₱2,400
• Kreditha: Inzalo ekhokhekayo — ₱2,400

Njengombolekisi, okufakiwe kwejenali okulungisayo kuyakufana nalokhu:

• Debhitha: Inzalo ezoqoqwa — ₱2,400
• Khredithi: Imali engenayo yenzalo — ₱2,400

Uma inkokhelo ifika, sula kuqala ibhalansi eqoqiwe, bese uqaphela kuphela inzalo etholwe kusukela lapho.

Uma kukhona izinga lenzalo eliguquguqukayo, hlola kabili isaziso sezinga ngaphambi kokuba uqoqe. Ukushiya okufakiwe okuphindelelayo kungathintwanga ngemva kokushintsha kwezinga kuyinkinga ejwayelekile yokuvumelanisa.

Hlukanisa Yonke Imbuyiselo Phakathi Kwenani Eliyinhloko Nenzalo

Inkokhelo eyodwa iphuma ebhange lomboleki, kodwa ihlanganisa izinto ezimbili ezahlukene. Ukuhlukanisa kahle njalo ngenyanga kugcina ibhalansi yemalimboleko yakho ihambisana nohlelo futhi kuvimba ukuthi izindleko zakho zivezwe ngokweqile.

Okufakiwe Okujwayelekile Kwenkokhelo Yenani Eliyinhloko Nenzalo

Thatha inkokhelo yanyanga zonke engu-₱25,000 ku- malimboleko yesikhathi esinqunyiwe lapho ₱20,000 iyinhloko kanti ₱5,000 iyinzalo. Ngasohlangothini lomboleki:

• Dibhithi: Imalimboleko ekhokhwayo — ₱20,000
• Dibhithi: Izindleko zenzalo — ₱5,000
• Khredithi: Ukheshi — ₱25,000

Ngasohlangothini lombolekisi:

• Dibhithi: Ukheshi — ₱25,000
• Khredithi: Imalimboleko etholakalayo — ₱20,000
• Khredithi: Imali engenayo yenzalo — ₱5,000

Uma uqoqe inzalo ngaphambilini, ingxenye yaleyo ₱5,000 isula inzalo eqoqiwe esikhundleni sokufaka emalini engenayo futhi. Uma ukweqa lokhu, uzobala inzalo kabili.

Izinkokhelo Zenzalo Kuphela kanye Nesikweletu Esijikelezayo

U- layini wesikweletu ngokuvamile usebenza ngenzalo kuphela ngesikhathi sokudonsa. Okufakiwe kumane nje: dibhithi izindleko zenzalo, khredithi ukheshi. Ibhalansi yesibopho ayinyakazi.

Uma wehlisa isikhungo ngokukhokha, okufakiwe kufana nemalimboleko yesikhathi esinqunyiwe. Gcina ulayini wesikweletu ku-akhawunti yawo yeleja jikelele, ngoba ibhalansi iyashintsha ngakho konke ukudonsa nokubuyisela—akukho uhlelo olungaguquki lapha.

Kungani Ukwehliswa Kwenani Eliyinhloko Kungeyona Indleko

Imbuyiselo yenani eliyinhloko ayikaze ithinte isitatimende semali engenayo. Imane nje yehlisa ukheshi kanye nesibopho, kokubili kushidi lebhalansi.

Ukufaka i-₱25,000 ephelele ku-akhawunti "yezindleko zemalimboleko" kuyiphutha elijwayelekile emabhizinisini amancane okubolekisa. Kubeka izindleko ngokweqile, kubeka ngaphansi lokho osakweletayo, futhi konakalisa ikhono lakho lokuvumelanisa nesitatimende sombolekisi.

Sebenzisa Uhlelo Lokunciphisa Isikweletu Njengomthombo Weiqiniso

Le shejuli yokunciphisa isikweletu ikutshela, ngesikhathi ngesikhathi, ukuthi ingakanani enkokhelweni ngayinye eya enzaleni nokuthi ingakanani eya ekunciphiseni inani eliyinhloko. Yithathe njengedokhumenti yokulawula okufanele ileja yakho ihambisane nayo, hhayi nje into oyihlolayo lapho izinto zibukeka zingahambi kahle.

Indlela Ibhalansi Yokunciphisa Isikweletu Ishintsha Ngayo Ngokuhamba Kwesikhathi

Inzalo ikhokhiswa ebhalansini esele, ngakho izinkokhelo zokuqala zigcwele inzalo kanti ezakamuva ikakhulu ziyinhloko. Inani lenkokhelo lihlala linjalo, kodwa ingxube iyashintsha ngokuhamba kwesikhathi.

Nansi imalimboleko engu-₱500,000 ngo-12% ezinyangeni ezingama-24:

• Inkokhelo 1: Isamba: ₱23,537 | Inzalo: ₱5,000 | Inhloko: ₱18,537 | Ibhalansi: ₱481,463
• Inkokhelo 12: Isamba: ₱23,537 | Inzalo: ₱2,872 | Inhloko: ₱20,665 | Ibhalansi: ₱266,556
• Inkokhelo 24: Isamba: ₱23,537 | Inzalo: ₱233 | Inhloko: ₱23,304 | Ibhalansi: ₱0

Ababoleki abavamile ukukulindela lokhu. Kuwufanele ukuchaza ngaphambi kwenkokhelo yokuqala, hhayi enyangeni yesithupha lapho ukudideka sekuqala khona.

Izimalimboleko Zesilinganiso Esigxilile Nesiguquguqukayo

Izinga eligxilile lisho ukuthi ishejuli oyibeka ekuqaleni ihlala isikhathi sonke. Yakhe kanye, bese ubhala ngokuhambisana nayo.

Amazinga aguquguqukayo ayakuphula lokho. Konke ukushintsha kwezinga kusho ukuthi uphinda ukhiqize ishejuli esele, futhi kungaba inani lenkokhelo noma isikhathi kufanele sishintshe. Yakha kabusha ishejuli ngosuku lokushintsha, gcina inguqulo endala, futhi uqaphele ukuthi yikuphi okufakiwe okwabhalwa ngaphansi kweliphi izinga.

Ukuphatha Izimali Ezikhokhwayo, Izaphulelo kanye Nezinga LenZalo Elisebenzayo

Izimali zokuqalisa imalimboleko akuzona imali engenayo ngosuku oziqoqa ngalo, futhi akusona isindleko ngosuku ozikhokha ngalo. Ngendlela yenzalo esebenzayo, uzisabalalisa esikhathini sonke semalimboleko, okukhuphula izinga lenzalo elisebenzayo ngaphezu kwezinga elishiwo.

Izaphulelo zisebenza ngendlela efanayo. Isaphulelo senani elimisiwe noma izinga eliphansi kushintsha ukugeleza kwemali, ngakho kushintsha ishejuli. Phinda ubale, ungamane nje ulungise inkokhelo yokugcina ukuze izinto zilingane.

Qondanisa Amarekhodi Emalimboleko Ngaphambi Kokuvala Isikhathi

Ukuqondanisa kuyisinyathelo esibamba amaphutha okubhaliwe kuphela angeke akwazi ukuwabamba. Uhlola ukuthi izinto ezintathu ziyahambisana: amashejuli emalimboleko, imali empeleni eye yadlula nge-akhawunti yakho yasebhange, kanye neleja jikelele.

Qondanisa Amashejuli Emalimboleko, Imali kanye Neleja Jikelele

Yenza iziqhathaniso ezintathu njalo ngesikhathi. Isamba semalimboleko okufanele yamukelwe ngokwamashejuli akho emalimboleko siqhathaniswe ne-akhawunti yokulawula yokwamukelwayo. Imali etholiwe ngokwerejista yezinkokhelo iqhathaniswe namadiphozithi asebhange. Amabhalansi enzalo ekhokhekayo kanye nenzalo enqwabelene aqhathaniswa nokubalwa kabusha kusukela ekuqaleni.

Ishidi lokusebenza elisheshayo liyasiza:

• Ibhalansi yemalimboleko yokuqala ngokweleja
• Kuhlanganisa nokukhishwa kwemali esikhathini
• Kususwa inhloko eqoqiwe
• Kususe ukukhishwa ezincwadini
• Kulingana nebhalansi yokuvala, okufanele ihambisane nesamba sama-akhawunti emalimboleko ngamanye.

Uma lezo zinombolo ezimbili zingahambisani, ukwehluka kusemininingwaneni, hhayi esambeni. Sekuyisikhathi sokucubungula.

Phenya Umehluko Wesikhathi Nokuhlukile

Umehluko omningi ubangelwa isikhathi, hhayi amaphutha. Izinkokhelo zingafika ngosuku lokugcina futhi zigcwaliswe ngakusasa, noma imali yeselula ingakhokhwa ngemuva kosuku. Ungase futhi ubone inzalo iqoqeka kuze kuphele inyanga nakuba usuku lokukhokha luwela maphakathi nenyanga.

Bhala umehluko ngamunye ngosuku, inani, kanye nenothi lomugqa owodwa eliwuchazayo. Uma okuthile kuhlala kungachazeki ngemva kwezikhathi ezimbili, cishe kuyiphutha langempela lokufakwa—imvamisa inkokhelo ebekwe emalimbolekweni okungafanele noma ehlukaniswe ngesandla esikhundleni sokulandela uhlelo.

Gcina Ubufakazi Bulungele Ukubuyekezwa

Ukulungela ukucwaningwa kwamabhuku kumayelana nje nokugcina amafayela akho ehlelekile. Esikhathini ngasinye, bamba amashadi e-amortization owasebenzisa, noma yiziphi izaziso zokushintsha kwezinga, izibalo ze-accrual, izitatimende zasebhange, nohlu lwamangenisi e-journal abhalwe ngesandla anesizathu esifushane ngasinye.

Izinhlelo ezixhumene ziyasiza ngempela lapha. Uma izinkokhelo zihamba ngeplathifomu efana ne-Lendbox, i- ingenisi le-journal livela ngqo emsebenzini wemalimboleko, futhi umkhondo wokucwaningwa kwamabhuku ukhombisa ukuthi ubani oshintshe ini. Ngakho, ubufakazi sebukhona esikhundleni sokuba uzabalaze ukubuhlanganisa kamuva.

Funda Umphumela Ezitatimendeni Zakho Zezimali

Wonke lawo mangenisi angenhla agcina evela ezindaweni ezimbili: ibhalansi ku- ishidi lebhalansi kanye nenani ku- isitatimende semali engenayo. Ukuzifunda kahle kukutshela ukuthi ibhuku lakho lemalimboleko liyayithola ngempela yini imali, noma umane nje ujikelezisa ukheshi.

Imiphumela Ye-Ishidi Lebhalansi Yenqikithi Nenzalo Eqoqiwe

Imalimboleko yakho elindelekile ihlala ngaphansi kwezimpahla, ngokufanelekile ihlukaniswe phakathi kwamanje nokungeyona eyamanje. Inzalo oyitholile kodwa ongakayiqoqi ihlala ngokwehlukana njengenzalo eqoqiwe elindelekile, hhayi exubene nenqikithi.

Ngakwesikweletu, hlukanisa okukweletayo ngendlela efanayo. Inqikithi ekhokhwa phakathi nezinyanga eziyishumi nambili ihlala ezikweletini zamanje; okunye kungena ngaphansi kwesikhathi eside. Gcina inzalo ekhokhwayo nayo isemugqeni wayo.

Imiphumela Yesitatimende Semali Engenayo Yenzalo Nezinkokhelo

Inzalo engenayo yilokho okuthole kulesi sikhathi, hhayi nje lokho okuqoqe. Izindleko zenzalo yilokho ukuboleka kwakho okukubize khona kulesi sikhathi, futhi, kungakhathaliseki ukuthi ukhokhe nini.

Izinkokhelo zilandela iphethini yokuqashelwa oyikhethe ekuqaleni. Ziqashe ngokushesha noma uzisabalalise esikhathini sonke—kodwa yenza ngokungaguquki, futhi ungazihlanganisi nenzalo.

I- isilinganiso sokumboza inzalo—imali engenayo ngaphambi kwenzalo nentela ihlukaniswe ngezindleko zenzalo—yinombolo abaxhasi bezimali abavame ukufuna ukuyibona. Inencazelo kuphela uma uyiqoqe kahle izindleko zenzalo.

Izinhlaka Zokubika

GAAP, US GAAP, kanye ne-IFRS konke kudinga ukuqashelwa kwe-accrual nokuhlukanisa inqikithi enzalweni. Ziyahluka nokho emininingwaneni efana nendlela yokuphatha izinkokhelo, ukwehla kwenani, nokwethulwa.

Yiluphi uhlaka olusebenzayo? Lokho kuncike endaweni yakho yomthetho, ubukhulu bakho, nokuthi ubani ofunda izitatimende zakho. Uma kukhulunywa iqiniso, lokho kuyingxoxo nomcwaningi wamabhuku wakho—hhayi nje ukusetha ku-software yakho.

Ukucatshangelwa Kwezentela Nokugeleza Kwemali

Izinhlelo eziningi zentela ziphatha izindleko zenzalo ngendlela ehlukile kunokukhokhwa kwesikweletu esiyinhloko, futhi imithetho ingaba nokudida kakhulu kuye ngokuthi ukuphi. Iziphathimandla zentela zendawo—njenge-IRS e-U.S.—zibeka izindinganiso zazo, ngakho kufanele ngempela uhlole imininingwane.

Esitatimendeni sokugeleza kwemali, inzalo ekhokhiwe ivela ngaphansi kwe-imisebenzi yokusebenza. Khonamanjalo, izinkokhelo zesikweletu esiyinhloko zifakwa kwezezimali. Kuyinkokhelo efanayo, kodwa ihlukaniseka emigqeni emibili, ngamunye uxoxa indaba yawo.