Nā Haʻawina oʻAlā, Nā Loina, a me ke Kānāwai
ʻO kahi pepa palekana kahi hōʻike o ke kūlana kālā o kahiʻoihana e hōʻike ana i nā waiwai, nā kuleana, a me nā pono o nā mea kuleana ma kekahi manawa i ka manawa. I nā hua'ōlelo'ē aʻe, hōʻike ka waihona palekana i ka waiwai o kaʻupena o kāuʻoihana.
ʻO ka waihona palekana ka mea nui loa o nā kumukūʻai kālāʻekolu i hoʻohanaʻia e ho'ākāka i ke olakino kālā o kahiʻoihana. ʻO nā mea'ē aʻe:
- ʻO ka'Ake kālā kālā , e hōʻike ana i ka loaʻaʻana o ka waihona kālā no kahi manawa kūpono, e like me ka mahina, ka hapahā, a me ka makahiki paha. ʻO ka loaʻa kālā ma ka loaʻa kālā loaʻa nā lilo no ka manawa.
- ʻO ka Hōʻai'ē Cash Flow , e hōʻike ana i nā hoʻololi o ke kālā a me ke kālā kūlike i loko a ma waho o kaʻoihana. ʻO ke kālā kūpono maikaʻiʻole kaʻike o nāʻoihana pilikia.
Pono nāʻoihana i hoʻohuiʻia e hoʻokomo i nā pepa kaulike, nāʻikepili kālā, a me nāʻikepili kālā i nā hōʻike pūnaewele i nā mea kuleana a me nā lunaʻauhau a me nā kānāwai. ʻO ka hoʻonohonohoʻana i nā waihona palekana he koho no nā pono pono'ī a me nā pilina , akā, he mea pono no ka mālamaʻana i ke olakino o kaʻoihana.
Pono ka lālā palekana kūpono a me ka pololei no ka meaʻoihanaʻoihana eʻimi ana i ka hōʻai'ē'ē aʻe a iʻole ke kālā kūpono a makemake paha e kūʻai i kaʻoihana a pono e hoʻoholo i ka nui o ka waiwai.
Hoʻokaʻawaleʻia nā helu a pau i kāu Ledger nui ma keʻano he waiwai , he kuleana, a he kaulike paha. Hōʻikeʻia ka pilina ma waena o lākou i kēia hoohalike:
'Aiʻili = Nā Lawe'ē +'Apono
ʻO nā mea i heluʻia ma nā pālākiho pale eʻano likeʻole lākou mai kaʻoihana a me kaʻoihana e pili ana i kaʻoihana, akā, i ka hapalua, e māheleʻia ka pepa palekana i nā paukūʻekolu:
ʻAe
E like me ka hōʻike palekana i hōʻikeʻia i lalo nei, ua hoʻonohonohoʻia nā waiwai i waiwai waiwai - nā mea kālā a hiki ke hoʻololi i ke kālā-a me nā waiwai kīnāʻole i hikiʻole ke hoʻololi kokeʻia i ke kālā, e like me ka'āina, nā hale , a me nā mea hana.
Hiki i ka papa inoa o nā waiwai ke komo pū aku i nā waiwai iʻikeʻoleʻia, iʻoi aku ka paʻakikī i ka waiwai.
ʻO nā kulekele hoʻopuka helu kūpono (GAAP) wale nō e hāʻawi i nā waiwai iʻikeʻoleʻia ma kahi palekana inā loaʻa iā lākou nā waiwai i loaʻa i ke ola a me ka mahele kūpono o ka mākeke pono eʻikeʻia (ke kumukuai maoli i kūʻaiʻia e ka mea makemake makemake i ka waiwai mai kahi mea kūʻai aku) i hiki ke hoʻonuiʻia. Ua hōʻikeʻia kēia mau mea ma kahi waihona palekana ma ka kumu kūʻai mua i hoʻoemiʻia. Loaʻa kēia i nā mea like:
Nā hoʻolilo
ʻO nā kuleana i ukuʻia e kaʻoihana, a ua wāwahiʻia i nāʻano o ka manawa a me nā wā lōʻihi. ʻO nā lālā o ka wā i hala aku nei i loko o ka makahiki hoʻokahi a me nā mea e like me:
- 'Akeʻia nā kumukūʻai (nā kumu kūʻai)
- Nā uku
- ʻO ka unuhi kālā hōʻemi
- Nā haʻawina hoʻolimalima peniho
- Hoʻolālā hana hoʻolālā
- Ka hoʻolimalima hale a me nā pono
- Ka hōʻai'ē o nā poʻe (kōkua mua no nā waiwai a iʻole nā lawelawe e hāʻawiʻia)
- Nā Ponohana
- ʻO nā pānaʻi manawa lōʻihi, nā laina o ka hōʻai'ē, a me nāʻoihana hou
- 'Apupupa
- ʻO ka hōʻai'ē nui
- Nāʻauhauʻauhau a me nā ukana a me nāʻauhau lawelawe i ukuʻia ma nā kūʻaiʻana
'Ake kālā / Loaʻa
ʻO ka'eneke kālā, iʻikeʻiaʻo ke kaulike kaulike,ʻo ia ka mea i koe ma hope o ka unuhiʻana i nā koina mai nā waiwai. ʻO nā uku i hoʻopaʻaʻia ma ke kālā,ʻo ia nā uku i mālamaʻia e ka hui -ʻo ia hoʻi,ʻaʻole i ukuʻia i ka poʻe kuleana ma keʻano o ka māhele .
Laweʻia nā uku i hoʻopaʻaʻia no ka ukuʻana i ka'ai'ē a iʻole e hoʻolilo houʻia paha i kaʻoihana hou i kaʻoihana e hoʻohana i nā manawa ulu . ʻOiai kaʻoihanaʻoihana i ka wā ulu, ua mālamaʻia nā kālā i loaʻa no ka hoʻonui i ka hoʻonuiʻana ma mua o ka ukuʻana i nā waiwai i nā mea kuleana.
Ka Pepa Haʻawina Balance
| KEKAHI | $ | LIABILITIES | $ |
| He waiwai: | Nā Kuhi o ka Wā i kēia manawa: | ||
| Kālā ma Bank | $ 18,500.00 | 'Aʻawiʻia nā kālā | $ 4,800.00 |
| ʻO Petty Cash | $ 500.00 | E ukuʻia nā uku uku | $ 14,300.00 |
| Net Cash | $ 19,000.00 | ʻOihana Lila | - |
| ʻIke | $ 25,400.00 | Nā Ponohana | $ 430.00 |
| Ka loaʻa kālā | $ 5,300.00 | Ka ukuʻauhauʻo Federal Income | $ 2,600.00 |
| ʻO ka'Āina i hoʻolimalimaʻia | $ 5,500.00 | ʻO ka hoʻoukaʻana | - |
| Ka nui o nā'Apana Pūnaewele | $ 55,200.00 | Ka Waihona Kūʻai | $ 900 |
| E ukuʻia ka uku | $ 720.00 | ||
| Nā'Apili Kuhi: | Hāʻawiʻia ka uku o Union | - | |
| Āina | $ 150,000.00 | Paʻa Waiwai | $ 1,200.00 |
| Nā Hale | $ 330,000.00 | Ka ukuʻauhau kūʻai | |
| Ka hoʻoemi hoʻoemi haʻahaʻa | $ 50,000.00 | Ka Pau o nā Hana i hala | $ 24,950.00 |
| Net Net & Hale | $ 430,000.00 | ||
| Nā Lā lōʻihi: | |||
| Kākoʻo | $ 68,000.00 | Loans mau lōʻihi | $ 40,000.00 |
| Ka hoʻoemi hoʻoemi haʻahaʻa | $ 35,000.00 | Kaʻauʻa | $ 155,000.00 |
| Kānaehana Uila | $ 33,000.00 | Ka Lālā Lā Loa Loa | $ 195,000.00 |
| NĀ LAUBILITIES TOTAL | $ 219,950.00 | ||
| Loaʻa ka'Āina: | |||
| Kūʻai Loa | $ 120,000.00 | ||
| Loaʻa - Nānā | $ 50,000.00 | ||
| Loaʻa i nāʻAna | $ 128,250.00 | ||
| Ka nui o nā mea waiwai: | $ 298,250.00 | ||
| KA'ŌLELO TOTAL | $ 518,200.00 | KA LIABILITIES a me ka maikaʻi | $ 518,200.00 |
Inā wau e hana i ka pepa Balance no koʻu Pāʻoihana?
No kahiʻoihana hoʻomaka , he mea maikaʻi e loaʻa i kahi loea kāu hana palekana mua, keʻano houʻoe i ka helu kūkā pili kālā. Hiki i kekahi mau kālā he haneri no ka manawa o ka mea kākau ke uku no ia iho ma ka paleʻana i nā pilikia me nā lunaʻauhau. Hiki paha iāʻoe ke hele ma luna o ka waihona palekana me kāu pūkewai ma hope o nā hoʻololi nui i kāuʻoihana.
Pūnaewele Pūnaewele hiki ke hoʻohana i nā Bila Balance i ka'Āpono
He maʻalahi nā pale kaulike inā hoʻohanaʻoe i ka polokalamu pilikino . ʻO nā polokalamu pūnaewele i hanaʻia no nāʻoihana liʻiliʻi e mālama i kāuʻikepili pūnaewele a me ka laweʻana i nā pepa palekana, nā kaʻina kālā kālā, a me nā hōʻike'ē aʻe e like me ka mea e pono ai.
E nānā hoʻi:
Palena Bila - Ka Hoʻolālā Kūkākūkā - Kākauʻana i kahi Hōʻike Pāʻoihana
Nā Pōmaikaʻi o ka hoʻohanaʻana i ka Polokalamu Loiloi Pipi
Ke Huliʻana i ke Kālā Waiwai Pipi
Aʻikeʻia nō hoʻi: Ka'ōlelo o ke kūlana kālā.