Itemplate yeNgxelo yezoQoqosho ye-SGB: Isikhokelo sokuKhulula

Ootreasurer be-SGB neekomiti zezoqoqosho ngokuqhelekileyo bayalwa ukwenza iingxelo zezoqoqosho zonyaka ezanelisa i-SASA nemiphakathi yemfundo yesifundazwe. Izigaba ezilahlekileyo, isakhiwo esingacacanga nokukhathala ekugqibeleni ukuqokelela uxwebhu kubangela ukudiliza kwe-audit, umngcipheko wokuthobela nokuxinezeka okongezelekileyo kubameli be-SGB abazithandela. Ngaphantsi kwe-SASA iSahluko 41, umbutho wolawulo wesikolo ngamnye kufuneka ulungiselele iingxelo zezoqoqosho zonyaka ezibonakalisa ngokunembileyo ingeniso yesikolo, indleko, impahla neziqeshayo, size zidlulisele kumphakathi wemfundo wesifundazwe ngelixa elifunekayo.

Esi sikhokelo sinika uhlobo lwetemplate yengxelo yezoqoqosho ye-SGB olunamacandelo acacileyo ngengeniso, indleko, impahla, iziqeshayo nokuthobela. Sidlulisa isigaba ngasinye ngeziyalelo zokuqeda, sichaza iimfuno zengxelo ze-SASA size sinikeze neengcebiso zokulungisa ukuze i-SGB yakho idlulisele iingxelo zezoqoqosho ezinembileyo, ezithobelayo. Isakhiwo sihambelana neGenerally Recognised Accounting Practice (GRAP) nemfuno yesifundazwe.

Ukuqonda Iimfuno zengxelo yezoqoqosho ye-SGB

Phambi kokungena kwisakhiwo setemplate, kubalulekile ukuqonda oko i-SASA ifunayo kwiingxelo zezoqoqosho ze-SGB. Isahluko 41 soMthetho weZikolo zoMzantsi Afrika siyalela ama-SGB ukuba: Agcine amarekhodi ezoqoqosho afanelekileyo: Gcina amarekhodi acacileyo onke ingeniso nendleko kulo lonke unyaka wezoqoqosho. Lungiselele iingxelo zezoqoqosho zonyaka: Yenza iingxelo ebanzi eziquka unyaka wezoqoqosho opheleleyo. Dlulisa iingxelo kumphakathi: Nika iingxelo zezoqoqosho kumphakathi wemfundo wesifundazwe ngelixa elimiselweyo (ngokuqhelekileyo iinyanga ezi-6 emva kokuphela konyaka). Yenza iingxelo zifumaneke: Vumela abazali nabasebenzi ukufikelela kwiingxelo zezoqoqosho xa becelwa. Qinisekisa ukuba iingxelo ziyahlolwa: Iingxelo zezoqoqosho zonyaka kufuneka zihlolwe ngumhloli obhalisiweyo (iSahluko 42). Imiphakathi yemfundo yesifundazwe inokuba neemfuno ezingeziweyo; khangela iinkokelo zesifundazwe sakho.

Isakhiwo setemplate yengxelo yezoqoqosho ye-SGB

Isigaba 1: Iphepha lokuqala neSishwankathelo

Iphepha lokuqala kuquka: Igama lesikolo nenombolo yokubhalisa; unyaka wezoqoqosho (umz. 1 Jan 2025 ukuya 31 Dis 2025); umhla wengxelo; amagama neziTyikityo zoSihlalo we-SGB noTreasurer; igama noTyikityo loDirekti. Isishwankathelo (amaphepha 1–2): Isishwankathelo semeko yezoqoqosho yesikolo; itotali yengeniso nendleko ngonyaka; isele okanye isilela; izinto eziphambili; amanani okuqokelelwa kweemali yesikolo (ukuba kuyasebenza); inkcazo emfutshane ngokuzimela kwezoqoqosho.

Isigaba 2: Inxalenye yeMeko yezoQoqosho (Balance Sheet)

Ibalance sheet ibonisa imeko yezoqoqosho yesikolo ekupheleni konyaka — oko isikolo sinakho (impahla) noko sinetyala (iziqeshayo). Impahla: Iibhanki, imali esandleni, ababolekiweyo (iimali yesikolo ezisele nezinye), iindleko ezehlelwe kwangaphambili, utyaliso. Impahla engengowona: umhlaba, izakhiwo, ifenitshala, impahla; ukuncipha okudityanisiweyo; ixabiso lenet e-encwadi; impahla engabonakaliyo (ukuba ikho). Iziqeshayo: Ababolekisiweyo; iindleko eziqeshayo; iimali yesikolo efunyenwe kwangaphambili; amabole exesha elifutshane. Impahla inet / equity: Itotali yempahla menos i-totali yez Iqeshayo.

Isigaba 3: Inxalenye yeNtlawulo yezoQoqosho (Income Statement)

Ingeniso: Imali karhulumente (amabongo abasebenzi, iigranthi zezakhiwo, impahla yokufundisa, inkqubo yeempilo); ingeniso esikolo eyenzileyo (iimali yesikolo, ukufumana imali, ungalelo, umqeshiso, ezinye). Bona iistrateji zokuqokelela iimali yesikolo. Indleko: Abasebenzi, iindleko zokusebenza, iindleko zemfundo, iindleko zolawulo, impahla (izakhiwo, impahla, ubuchwepheshe). Isele okanye isilela: Ingeniso itotali menos indleko itotali.

Isigaba 4: Inxalenye yoMjikelo weMali (Cash Flow)

Umjikelo wemali ongenayo nophumayo ngonyaka: imisebenzi yokusebenza (imali efunyenwe/ekhutshwe), imisebenzi yokutyalisa, imisebenzi zezimali. Ibalansi yokuvala kufuneka ihambelane neebhanki ze-balance sheet.

Isigaba 5: Iinoti kwiingxelo zezoqoqosho

Iinkqubo ze-accounting; iintengiso ezibalulekileyo; iimeko eziqeshayo; ulwazi lweemali yesikolo; iinkcukacha zempahla; ukuthobela (i-SASA, isifundazwe, i-audit).

Isigaba 6: IiSchedule neeNxwebhu eziSekelayo

Schedule 1: Uhlalutyo lweemali yesikolo (abafundi, abahlawulayo, abakhululweyo, itotali ebiliweyo, eqokelelweyo, eseleyo, i-ageing). Schedule 2: Budget vs actual. Schedule 3: I-Asset register. Schedule 4: Creditors ageing. Schedule 5: Procurement summary.

Amanyathelo: Qokelela amarekhodi; Lungisa iibhanki; Hlela ingeniso nendleko; Bala impahla neziqeshayo; Zenza iingxelo; Bhala iinoti; Phonononga uze uqinisekise.

Iingcebiso zokulungisa i-Audit

Qala kwangaphambili (iinyanga ezi-2–3 phambi kokuphela konyaka). Hlela uxwebhu. Gqiba ukulungisa. Lungiselela ii-schedule. Nxibelelana nomhloli. Zilwa: uxwebhu olulahlekileyo, ii-akhawunti ezingalungiswanga, amarekhodi angekagqibi, iintlawulo ezingagunyaziswanga, ulawulo lwempahla olungcono. Bona Isikhokelo soLawulo lwezoqoqosho lwe-SGB.

Ubuchwepheshe nendlela engcono

Iinkqubo zolawulo lwesikolo zinokwenza iingxelo ngeyomathothyo — ukunemba, ukusebenza, ukuthobela, ukuCacisa, ukulungisa i-audit. Gcina amarekhodi unyaka wonke; lungisa ngenyanga; sebenzisa ukuhlela okuqhelekileyo; yenza umbhalo; phonononga rhoqo; funa uncedo lwengcali; sebenzisa ubuchwepheshe; qeqesha ama-SGB.

Isiphelo

Itemplate yengxelo yezoqoqosho ye-SGB enembileyo ethobela i-SASA iyimfuneko yokuthobela nokuCacisa. Isakhiwo siquka i-balance sheet, income statement, cash flow, iinoti nee-schedule. Ngokulandela amanyathelo, ukugcina amarekhodi apheleleyo nokulungiselela i-audit kwangaphambili, ama-SGB anokudlulisa iingxelo ezithobelayo. I-SASA iSahluko 41 ifuna ama-SGB alungiselele iingxelo zezoqoqosho zonyaka. Uxwebhu opheleleyo lubalulekile. Ukulungisa rhoqo lula ingxelo yekuphela konyaka. Ubuchwepheshe unokwenza iingxelo ngeyomathothyo. Bona indlela i-Fundisa exhasa ngayo iingxelo ze-SGB ezikolweni zoMzantsi Afrika.

Imibuzo ebuzwa rhoqo

Yeyiphi imida yokudlulisa iingxelo zezoqoqosho ze-SGB zonyaka? Ama-SGB kufuneka adlulisele phakathi kweenyanga ezi-6 kokuphela konyaka wezoqoqosho. Kwizikolo ezinonyaka ophela ngoDisemba, iingxelo ngokuqhelekileyo ziyafuneka ngo-30 Juni unyaka olandelayo. Kwenzeka ntoni ukuba ingxelo ye-SGB ibonise isilela? I-SGB kufuneka ichaze isilela kwiinoti size yenze icebo lokujongana naso. Ingaba ama-SGB anokwenza iingxelo nge-cash basis? Uninzi lwemiphakathi ifuna accrual basis; khangela imfuno yesifundazwe sakho. Loluphi uxwebhu oluSekelayo olufuneka lugcinwe? Amarekhodi eebhanki, ii-invoyisi neereceipt, uxwebhu lwemvumo, amarekhodi okuqokelela iimali, i-asset register, uxwebhu lwe-procurement, iiminueti ze-SGB, iibudget, iingxelo zonyaka odlulileyo. Gcina iinyanga ezi-7 ngokwe-SASA.