01 The Small Business Handbook Second Edition ZULU

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AMASU EHRSIHLANGANISE IMIHLAHLANDLELA EMBALWA, EZOKUSIZA, NJENGOMNINIBHIZINISIOMNCANE, UKWAZI UKULAWULA IZINQUBO ZOKUPHATHWA KWABASEBENZIESIKHUNGWENI SAKHO. 1 • Ukuqonda iholo elincane okungeholelwe ngaphansi kwalo • Bhalisela i-PAYE ne-UIF UKUQONDA IMITHETHO • Qonda imihlahlandlela yokulawula ilivu (yonyaka, yokugula,YEZABASEBENZI YASEZWENI yokuthola umntwana kwendoda, yokuyoteta, yokushonelwa) LAKHO NOKUQINISEKISA • Vakashela www.labour.gov.za noma www.labourguide.co.za UKUTHI UYAYIHLONIPHA 2 • Kubalulekile ukuthi bonke abantu basesikhungweni sakho bayayifunda inqubomgomo, bayiqonde, futhi BHALA INQUBOMGOMO basayinde ukuthi bayayamukela. Qinisekisa ukuthi YEZABASEBENZI FUTHI bonke abasebenzi bayazi ukuthi bangayithola UQINISEKISE UKUTHI ABASEBENZI inqubomgomo yabasebenzi, ukuze uma kwenzeka BAKHO BAYAYIFUNDA FUTHI beyidinga bakwazi ukubuyela kuyo ngokuhamba kwesikhathi. BAYAYIQONDA • Gcina inqubomgomo ibukeziwe futhi uqinisekise 3 ukuthi zonke izinguquko kuyaxoxwa ngazo futhi zabelwe isikhungo sonke. • Bheka www.smetoolkit.org IZINQUBO ZOKUXOSHA 4 NOMA ZOKUXWAYISAKUMELE ZIBANDAKANYWE KUNQUBOMGOMO YEZABASEBENZI UMA UNGENAWO AMANDLA OKUQASHA ABASEBENZI BOMNYANGO WEZABASEBENZI ABASEBENZA NGOKUGCWELE - UNGAQASHA ABAXHUMANISI BOMNYANGO WEZABASEBENZI, ONGABALANDA NOMA KUNINI UMA UBADINGA. 89AMASU EHR

5 • Umuntu ongalungile angalimaza umoya wokusebenza esikhungweni. Qasha umuntu osilungele isikhungoQASHA NGENXA YOMOYA sakho. Umuntu ohlonipha izimiso nemigomo yakho. WABO, QEQESHELA Kunzima ukuxosha umuntu ongalungile, kungcono AMAKHONO ukuqeqesha umuntu ongenalo ikhono elitheni. • Buza imibuzo efanele 6 • Qonda ukuthi yimiphi imibuzo evumelekile ukuthi ibuzwe kunhlolovo njengokuthi, ngabe ukhulelwe/uhlala kuphi?AKHA INDLELA YOKUQASHA • Didiyela nokuhlola- ukuze uhlole ikhono lalowo msebenzi • EFANELE Bandakanya ithimba ohlelweni lokuqasha. Yilo elichitha isikhathi esiningi lisebenzisana nalo muntu. • Ukuphendula abafakizicelo ngendlela efanele, njengokwazisa abafakizicelo abangaphumelelanga. 7 • Cela amareferensi futhi ulandelele kulawo marefarensiNAKEKELA ABANTU BAKHO ABASHA OBAQASHAYO NGOKUFANELE 8 • Lokhu kuyiqiniso kakhulu uma beqashelwe inkontileka yesikhashana ngoba uma BONKE ABASEBENZI (NGISHO NOMSEBENZI bengasebenza usuku olulodwa bengenayo,OTHWASAYO NOMA UMSEBENZI OHLANZA IHHOVISI) ngokomthetho bathathwa ngokuthiKUMELE BABE NENKONTILEKA KUSUKELA NGOSUKU baqashwe ngokugcwele. Lokhu kungakudalela inkinga uma uzama LOKUQALA futhi ubasayindisa inkontileka ngolunye usuku. 90 AMASU EHR

AMASU EHR 9 CHITHA ISIKHATHI UCATHULISA FUTHI UQEQESHAABASEBENZI ABASHA. AKHA IPHEPHA LOKULANDELELA UKUCATHULISWA KWABASEBENZI, OKUDINGEKA UKUTHI BALISAYINDE UMA SEBEQEDE UHLELO LOKUCATHULISWA. 10 • Qinisekisa ukuthi abasebenzi banohlelo lokusebenza, BONKE ABASEBENZI KUMELE BABE NOMBHALO eningalusebenzisa nobabili OCHAZA UMSEBENZI ABAZOWENZA, KUCACISWE ukuze nilandelele umsebenzi IMIGOMO ABAYIMISELWE EZOBUKEZWA NJALO kanye nenqubo yabo NJALO. 11 • Akha inqubo lapho ubukeza khona ukusebenza kwabasebenzi futhi lapho ungabaphendula khona.HLINZEKA NGEZIMPENDULO NJALO • Ungalindeli ukunika izimpendulo ezidingeka kakhulu noma izimpendulo ezinhle. Ngenye inkathi kuhle ukunikeza impendulo ngaleyo nkathi. 12 • Ukutshala ethimbeni lakho akukho mayelana nokubaholela kahle, nawe kudingeka ukuthi ubaqeqeshe QEQESHA FUTHI UTHUTHUKISE futhi ubaphe amathuba okuthuthukisa amakhono abo. ABASEBENZI • Uma ukhathazekile ngokuthi awunawo amandla okukhokhela ukuqeqeshwa. Bheka amabhizinisi Amakhulu azokuxhasa ukuze uqeqeshe abasebenzi. ENingizimu Afrika, amabhizinisi amakhulu angathola amaphuzu e-BBBEE ngokwenza lokho. 91AMASU EHR

13 • Vakashela www.mywage.co.za – ukuze uqhathanise amaholo • Siyazi ukuthi ngeke ukwazi ukuziqhathanisa nezinkampaniKHOKHELA ABASEBENZI BAKHO NGOKUFANELE. ezinkulu uma sekuziwa kumaholo, ngakho sincoma ukuthi ubheke ezinye izindlela zokukhokhela abasebenzi - njengamahora okusebenza avulelekile; izinsuku zelivu ezengezelwe; ukusebenzela ekhaya komama; izikhathi zokudla zabasebenzi njll. • Sebenza nabasebenzi abazimele, kunokuqasha abasebenzi abasebenza ngokugcwele 14 • Sebenzisa iSage Payroll noma uthole umuntu wangaphandle ozokwenzela umsebenzi TSHALA KUZINSIZA wokuholela abasebenzi ngenani elithileZABASEBENZI/ISOFTHIWE olikhokha ngenyangaYOKULAWULWA IZIDINGO • Thola incwadi ethi “Practical Guide to HR ZABASEBENZI BAKHO Management” ebhalwe iFleet Street Publishers 15 • Funda kabanzi ku-: www.thedti.gov.za/economic_empowerment/bee THATHA ISIKHATHIUQONDE I-BBBEE KANYENOKUDINGEKAYO KUYO. 92 AMASU EHR

AMASU EHR 93AMASU EHR

94AMASU EHR

ISAHLUKO 9BBBEE 95BBBEE

96 BBBEE

BBBEE(LOKHU KUYISIFINYEZO ESENZIWE LULA SEMIGOMO EMISHA EQALE UKUSEBENZA MHLAKA1 MEYI 2015. UKUZE UTHOLE EMINYE IMINININGWANE VAKASHELA IWEBHUSAYITHI YE-DTIFUTHI UFUNDE KHONA NGEMIGOMO. SIDIDIYELE LOLU LWAZI NGOKUKHETHEKILE UKUZESIYILUNGISELE IZETHAMELI ZE-SME.)BBBEEImele iBroad-Based Black Economic Empowerment (Isu Elinzulu Lokufukula Abantu Abamnyama Kwezomnotho)futhi inhloso yayo ukuqhuba nokusheshisa uguquko eNingizimu Afrika.KUNGANI KUMELE UKUHLONIPHE LOKHU NJENGEBHIZINISI? A Yikho okufanele kwenziwe B Ukuze ube semathubeni amahle kwezokuncintisana. Izinkampani zizophusha abahlinzeki bazo ukuze balandele izimiso kungenjalo zizoba semazingeni angemahle. Lokhu akukuhle ebhizinisini ngoba amazinga angemahle aba nomthelela ongemuhle.OKUMELE UKWAZI NGEMIGOMO YE-BBBEE:Kunamakhadi emphumela amaningana ahluka ngokwemboni kanye nomkhawulo wengeniso emisiweKUNEZIGABA ZOMKHAWULO WENGENISO EZINTATHU: EME Exempt Micro Enterprise: Izigidi eziyishumi zamarandi (R10 million) noma ngaphansi ngonyaka. QSE Qualifying Small Enterprise: Phakathi kwezigidi eziyishumiGENERIC zamarandi (R10 million) kuya kwezingamashumi amahlanu zamarandi (R5O million) ngonyaka. Large Enterprise: Izigidi ezingamashumi amahlanu amarandi (R50 million) noma ngaphezulu ngonyaka. 97BBBEE

IMIGOMO IYEHLUKANA NGOKWEMBONI NOMKHAWULO WENGENISO:Imigomo Yezimboni:Kunemigomo edalelwe imikhakha ethile. Amabhizinisi angena ngaphansi kwalezi zimboni kungadingeka ukuthialandele imigomo yemikhakha ethile. 1 9 8 I-BEE Ezokuvakasha EzezindluYezolimo 2 Imigomo 7I-Chartered EzokuthuthaAccountancy Ezididiyelwe 3 Yemikhakha 6 Imboni Ezolwazi Yezokwakha Nobuchwepheshe Bezokuxhumana 4 5 Imisebenzi Ezamahlathi YezezimaliUma imboni yakho ingekho ohlwini olungenhla noma uma imigomo yomkhakha wakho ingakaphothulwa,kuzobe sekudingeka ukuthi ulandele Imigomo ye-Generic / ye-QSE. 98 BBBEE

BBBEE10 UHLELO LWAMAPHUZU OLU-GENERIC & QSEOKUSETSHENZISWAYO AMAPHUZU AMAPHUZU AMAPHUZU KAWONKEWONKE OMBHANSELO KAWONKEWONKE 25Ubunikazi 25 15 19 5 25Ukulawula Kwabaphathi 20 4 30 40 (9) 5Ukuthuthukisa Amakhono 5 (100)Ukuthuthukiswa (109)Kwebhizinisi NabahlinzekiUkuthuthukiswaKwezenhlalomnothoISAMBAAMAZINGA E-BBBEE UHLOBO ABANIKAZI IZINGA LE-BBBEEOKWAZISA I-EME LWEBHIZINISI ABANGABANTUNE-QSE: ABANSUNDU % Izinga 1Kukhona okungabalwa EME Izinga 2kwama-EMEs kanye 100% Izinga 4namanye ama-QSE. Kuncike >=50,1%- 99% Izinga 1ezingeni lobunikazi bomuntu Izinga 2omnyama, bese i-EME <=50% Ukuqinisekiswane-QSE ithola Izinga 100% Kwezidingole-BBBEE ngokuzenzakalela. >=50,1%- 99% <=50,1% QSE 99BBBEE

ISITIFIKETI SE-BBBEE KUQHATHANISWA NE-AFIDAVITHI A Uma uyi-EME noma i-QSE enobunikazi Bomuntu Omnyama obungu-50.1% kanye nangaphezulu, kumele uhlinzeke nge-afidavithi eveza ingeniso lakho nobunikazi. B Ama-afidavithi kumele abe nesigxivizo sikamfungisi. C Amafomu e-afidavithi atholakala kuwebhusayithi ye-DTI. D Ama-EME angafaka nesicelo sesitifiketi se-BBBEE kuma-CIPC Self Service Terminals uma ebhalisa ibhizinisi, noma uma egcwalisa imibhalo yentela ama-annual tax returns. E Uma UNGESIYO i-EME noma i-QSE enobunikazi Bomuntu Omnyama obungu-50,1% noma ngaphezulu; kudingeka ukuthi ucwaningwe yi-ejensi yokuqinisekisa ama-BBBEE.QAPHELA: Ezinqubweni zokuthenga zikahulumeni, kudingeka kuthunyelwe isitifiketi se-BEE, futhi lokhoakukashintshi okwamanje. Le ndlela iqinisekisa ukuthi ama-afidavithi afanelekile ngokomthetho umaufaka isicelo sethenda kahulumeni. ISIMO SE-BEE UMPHUMELA WE-BEE IZINGA LOKUHLONISHWA LEVEL 1 100+ 135% LEVEL 2 95-100 125% LEVEL 3 90-95 110% LEVEL 4 80-90 100% LEVEL 5 75-80 80% LEVEL 6 70-75 60% LEVEL 7 55-70 50% LEVEL 8 40-55 10% <40 0%Ongalandeli Izimiso 100 BBBEE

BBBEEINDLELA YOKUQONDA ITHEBHULA ELINGENHLA:Umphathi wezokuthenga kumele akhethe abahlinzeki bemisebenzi ngokusebenzisa inkontileka yokuhlinzekangokudla yezi-R100 000 yomcimbi kaKhisimusi wenkampani. Ngokwendlela yokwenza bonke abahlinzekibahlinzeka ngomsebenzi omuhle ngokufanayo kodwa amazinga abo e-BBBEE ahlukene ngendlela elandelayo: Inkampani A = Izinga 6 Inkampani B = Izinga 4 Inkampani C = Izinga 2Uma kubalwa isilinganiso sokuthenga kubahlinzeki abalindelekile, umthelela (ngokwamazinga okwazisaukuthenga) ami kanje kubahlinzeki ngabanye; Inkampani A = R100 000 uphindaphindwa ngama-60% (Izinga 6) = R60 000 Inkampani A = R100 000 uphindaphindwa ngama-60% (Izinga 6) = R60 000 Inkampani C = R100 000 uphindaphindwa ngama-125% (Izinga 2) = R125 000Isinqumo sokuthenga somphathi sizoba nomthelela enkampanini enamazinga aphuma phambili, InkampaniC, okubekwa ezingeni Lesigaba 2. Lokhu kuyisinqumo esiphuma phambili, amazinga kamhlinzeki afakwaekhadini lemiphumela labaphathi bezokuthenga. 101BBBEE

QONDAizinzuzo zokuhambisana ne BBBEE 102 BBBEE

ISAHLUKO 10EZEZIMALI 103EZEZIMALI

104 EZEZIMALI

EZEZIMALIUKUPHATHA IZIMALI ZEBHIZINISI LAKHO“Zibambele mathupha kwezezimali, ungashiyeli abanye lowo msebenzi.” –Leiff GarretUkuphathwa kwezezimali ngendlela engafanele, kuvela njengesizathu esikhulu esenza amabhizinisi amancaneangaphumeleli. Ezinye zezizathu zalokhu esizitholile, ezidala lokhu yilezi: Ukuba nemali eyingqalabhizinisi engenele Ukuphathwa kwemali engenayo nephumayo ngokungafanele Ukwehluleka ukuqapha ezezimali Ukuphathwa kwemali ngokungafanele Ukungalandelwa kwemithetho yentelaInhloso yalesi sahluko ukukwabela ngezinhlelo, izinqubo, izindlela kanye nabantu okudingeka ukuthiubasondeze kuwe, ukuze uqinisekise ukuthi uphatha izimali zebhizinisi ngokufanele, futhi unciphise ingcupheyokungaphumeleli ngenxa yokungaphathwa ngokufanele kwezezimali. 105EZEZIMALI

ZIFUNDISE NGEZEZIMALIAwukwazi konke njengomninibhizinisi, futhi lokho KULUNGILE. Ebhizinisini, nokho, ukungasiqondi isimo sakhosezezimali kubi. Iningi lethu lisebhizinisini ukuze lakhe imali futhi noma ngabe ungaqhutshwa imali ukuzeuqale ibhizinisi lakho, udinga imali ukuze liqhubekiseke futhi likhule. Siphakamisa ukuthi uzinike isikhathisokufunda ngezezimali ngenhloso yokuthi okungenani ukwazi ukufunda nokuqonda isimo sakho sezezimali.Lokhu kuzokwenza ukwazi: Ukwazi ukubonisanaUkuthatha izinqumo ngemigomo ezihlakaniphile yokuklanywa ebhizinisini kwentengo kanye nokukhokha Uthathe izinqumo ezinhle ngokungena nokuphuma kwemali Uklame amanani Ukwazi ukuphoselangobuhlakani futhi inselele ugxile enzuzweni i-accountant yakho nanoma ubani omunye okweluleka ngezezimali 106 EZEZIMALI

EZEZIMALIAKHA ITHIMBA LEZEZIMALIUma usaqala, kungenzeka ungabi nezinsiza zokuqasha umsebenzi obhekele ezezimali ngokugcwele.Ungakwazi ukwakha ithimba lezezimali ngaphandle kokuqasha umuntu. Okusemqoka ukuzisondeza kubantuabafanele abanamakhono adingekayo ukuze ukwazi ukwenza umsebenzi futhi welulekwe ngokufanele. Thola i-accountant waziyo umsebenzi Bheka ukuthi ngabe i-accountant1 wayo futhi uhlangane nayo njalo. 2 bhalise njengomsebenzi wezentela Qinisekisa ukuthi uthumela imibiko e-SARS kanye nasophikweni lwama- yezokuphatha nyangazonke (bekela accountant. i-accountant iminqamulajuqu, isibonelo, Akha ubudlelwano nomsebenzi njalo ngomhlaka 10 noma 15 enyangeni) futhi ubeke isikhathi sokuthi uhlangane 4 wasebhange oqondene nebhizinisi ne-accountant. lakho futhi umthathe njengozakwenu Amukela imisebenzi yokubala ebhizinisini. Hlangana nomsebenzi wasebhange oqondene nebhizinisi3 yenani elizuzisa ibhizinisi lakho futhi lakho (njalo ngekota), futhi uvuleleke kumele ikhokhelwe ngokugcwele futhi wethembeke kubo, futhi ubazise ngokuhambisana nezinye izindleko ngezinhlelo zakho zebhizinisi. Enye zebhizinisi ezejwayelekile. yezinto ezibhekwa abasebenzi basebhange ukucubungula isimo Qasha umphathi wezezimali noma sesicelo semalimboleko- futhi uma sewakhe ubudlelwano nebhange5 umcubunguli futhi uma ungenayo lakho, kungase kube lula ukuthola imali yokumkhokhela, landa umbonisi imalimboleko ngokushesha noma wezezimali ozokucubungulela amarekhodi ukukhuphula lolo hlobo lwesikweletu. ezezimali njalo ngekota.Hleleka futhi uvame ukubamba imihlangano yokubuyekeza ezezimali hhayi nethimba lezezimali kuphela,kodwa nanabaholi bebhizinisi lakho. Ngaleyo ndlela uyohlala wazi konke okuqhubekayo esimweni sezimalisebhizinisi. 107EZEZIMALI

TSHALA EZINHLELWENI EZIFANELESiphila esikhathini sezobuchwepheshe futhi asikho isidingo sokuthi uqhube imisebenzi yezimali ngesandla.Ukuqhuba imisebenzi yezimali ngezandla kudla isikhathi futhi kuvulela amaphutha intuba yokungena.Siphakamisa ukuthi utshale kusofthiwe ye-inthanethi, eyenza ukwazi ukulandelela futhi uphathe isimosezimali ngokufanele. Isibonelo sethuluzi elinjengaleli: SAGE ONE QUICKBOOKS FRESHBOOKSACCOUNTINGUma ubheka ku-inthanethi, uzohlangana nezinkundla zamahhala noma ezishibhile ezihlinzeka ngendlelayokuphathwa kwezezimali ngendlela ezenzakalelayo engcono. 108 EZEZIMALI

EZEZIMALIUKWAKHA ISABELOMALI SEBHIZINISIIsabelomali siwuhlelo olubheke phambili olwendlala lokho okulindele futhi okudinga usebenzise imali kukhoebhizinisini lakho nokuthi lokho kuzokhokhelwa kanjani. Ukuklama isabelomali kusemqoka ekuqinisekiseniukuthi amabhizinisi ahlala azi okuqhubeka kwezezimali zawo, ngokulawula imali engenayo nephumayoebhizinisini.Isabelomali Sokungena nokuphuma kwemali siyini?Imali oyilindele ukuba ingene yiNto engaphatheki, Inzuzo iYinto Enga-phatheki, ukungena nokuphuma kwemali kuyiNto eyenzekayo ngempelaIsabelomali sokungena nokuphuma kwemali siyithuluzi elibaluleke kakhulu ebhizinisini lakho ngoba siyicebolokusiza ibhizinisi ukuze lihlangabezane nemisebenzi yosuku nosuku. Isabelomali sokungena nokuphumakwemali siwukuqagula ukungena nokuphuma kwemali kwezinyanga eziyi-12 ebhizinisini lakho ngokususelakwingeniso nezindleko zakho. Ukubeka isabelomali kuyinto esiyenza nsuku zonke, noma ngabe singacabangi ukuthi senza isabelomali. Uma sibheka indlela esihlela ngayo izindleko zasekhaya, esikwenzayo ukuqinisekisa ukuthi sinemali eyanele engenayo ukuze sikwazi ukuhlinzekela izinto ezibalulekile; irenti noma ibhondi, amalevi, igilosa, ithelevishini, i-inthanethi noma izikweletu zocingo. 109EZEZIMALI

Kubaluleke ngani ukuba nesabelomali ebhizinisini?Isabelomali siqinisekisa ukuthi ibhizinisi: 1 Linemali ayanele yokuhlinzekela izibopho zesikhathi eside ezinjengerenti namaholo 2 Lihlangabezana nezimpokophelo zebhizinisi 3 Linemali eyanele ukuxhasa imisebenzi yesikhathi esizayo 4 Linesikhwama sezimo ezingahlelelwe okuyizindleko zebhizinisi ezingalindelwe noma ezingahlelewe 5 Lithatha izinqumo ezifanele kwezezimali ngokususela ezinhlelweni ezikhona 6 Licacelwe bha ngokuthi yini okumele lisebenzise noma lingasebenzisi imali kuyo futhi lizokwazi ukuphendula ngokusetshenziswa kwemali okungenasidingo 7 Likhomba, kuqala, noma eziphi izinkinga noma izithiyo kwezezimali elingase libe nazo 8 Linemali eyanele yokuhlinzekela izibopho zebhizinisi lakho lansukuzonke 9 Lihamba phambili ekutholeni imali evela ngaphandle uma kubonakala kuzoba nemali engenele ngokuhamba kwesikhathi. 110 EZEZIMALI

EZEZIMALI IsinyatheloIzinyathelo ezilula zokwakha isabelomali sebhizinisi: Bhala uhlelo lwebhizinisi kanye nezimpokophelo zonyaka Inqubo yokubhala isabelomali incike ohlelweni lwebhizinisi lonyaka. Hlela ukuthi ufuna 1 ukudayisa kangakanani; hlela imisebenzi yezokwazisa neyokudayisa; futhi ubuyekeze isibalo sabasebenzi, isikhala sehhovisi kanye nempahla. Empeleni, bheka konke okudingekayo okukuvumela ukuthi ukwazi ukufinyelela ezimpokophelweni zebhizinisi. Bhala phansi ingeniso elilindelwe ibhizinisi lakho. Qinisekisa ukuthi uyazi Isinyathelo 2 a) Ngobungako bengeniso (Isilinganiso ngokweRandi) olilindele (noma okungenani ube nesilinganiso uma ungazi) b) Ngokuthi ingeniso ivela kuphi. Ingabe ingeniso lokudayisa lebhizinisi noma eliphathelene nokungadayisi (njengemalimboleko noma uxhaso)? c) Ukuthi ulindele ukukhokhelwa ku-akhawunti yebhizinisi lakho Bhala phansi okulindele futhi uhlele izindleko zebhizinisi. Qinisekisa ukuthi uyazi:Isinyathelo3 a) Ithini imininingwane yezindleko zempahla ngayinye oyithengisayo b) Izindleko ezilinganiselwe zempahla ethengisiwe ngayinye c) Kulindeleke uyikhokhele nini le mpahlaBukeza umbhalo wakho wesabelomali Isinyathelo 4Wugcine ulula futhi usebenzile umbhalo wenzuzo nokulahlekelwa kalula ukuzeukwazi ukubhala isabelomali sebhizinisi. Bheka umbhalo wesabelomali ekhasini:115 & 117Ungakwazi nokulanda imibhalo yesabelomali ku-: www.matoyana.co.za 111EZEZIMALI

Isinyathelo Ungakwazi nokulanda imibhalo yesabelomali ku-: www.matoyana.co.za • Ahlukanisa isabelomali sibe nezabelomali ezincane, njengeSabelomali Sezabasebenzi;5 Isabelomali Sokuqhutshwa Komsebenzi; Isabelomali Sezokwazisa Nokudayisa. Lokhu kwenza kube lula ukulandelela nokubuyekeza. • Uma unethimba lebhizinisi, tshela amalungu ethemba lakho ngesabelomali. • Uma isabelomali sakho siveza ukuthi unesabelomali esingenele, sisebenzise (ndawonye nohlelo lwakho lwebhizinisi) uma uya kumsebenzi wasebhange noma abatshalimali uyofuna uxhasomali. • Noma, uma ungenayo imali eyanele, lungisa izindleko zakho (njengokunciphisa izindleko noma ushintshe izinhlelo). • Uma uzoba nemali engaphezu kwelindelekile, hlela ukuthi uzoyenzani (njengokuyitshala, ukukhokha imibhanselo, ukukhuphula izindleko empahleni ekusabelomali sakho empahleni obewuyabele kancane)Qedela isabelomali sonyaka sakho futhi usisebenzise Isinyathelo 6• Uma isabelomali sesigunyaziwe futhi saqedwa, sisebenzise. Ngaleyo ndlela asibi umsebenzi oyize.• Kuyohlala kudingeka ukuthi ubuyele kusabelomali sokuqala. Abela i-accountant nomgcinimabhuku wakho isabelomali, ukuze bakwazi ukukubophezela ukuthi uphendule. Qapha futhi ulungise isabelomali sakhoIsinyathelo Inqubo yesabelomali ayisiwo umsebenzi owenziwa kube kanye kuphela nengaguquki.7 Kudingeka ukuthi: 1) Uvame ukusibuyekeza Isikhathi esihle kakhulu sokwenza lokhu isekupheleni kwenyanga, njengoba wazi kahle okungenile noma okungangenanga; noma uzokwazi ukuthi ingabe izindleko zibe ngaphezulu noma ngaphansi kwalokho obekulindelwe. 2) Enza izilungiso Ngokususela emiphumeleni yasekupheleni kwenyanga, enza izilungiso ezifanele zezinyanga ezizayo. 3) Isibopho Sokuphendula Beka izinqubo ezifanele zokuqinisekisa ukuthi abagcini besabelomali bahlala benesibopho sokuphendula ngokungaphathwa ngokufanele kwesabelomali. 112 EZEZIMALI

EZEZIMALIAmacebo ngokunciphisa izinkinga zokungena nokuphuma kwemaliNgesinye isikhathi kumayelana nokuphatha izinto ezincane ezinqubweni zezimali ezizokwenza ngconoizinkinga zokungena nokuphuma kwemali. 1 Khipha ama-invoyisi akho ngesikhathi. 2 Landelela inkokhelo engakhokhwanga ngesikhathi. 3 Qapha ulandelele izindleko zakho zenyanga ukuze uqinisekise ukuthi awusebenzisi imali ngokweqile. 4 Uma udayisa ngesikweletu, nika amaklayenti okuthile ngokukhokha ngaphambi kwesikhathi. 5 Faka isicelo sesikweletu noma se-overdraft ebhange lakho. 6 Kumakhasimende anikwe isikhathi eside sokukhokha, bheka udaba lokufaka isaphulelo ku-invoyisi. Lokhu kwenzeka uma udayisa ama-invoyisi amakhasimende (izikweletu ezingenile) esikhungweni sezezimali. Qaphela ukuthi ukukhetha lokhu kudla engenisweni yakho ngakho kulindeleke ukuthi ucubungule amanani nomehluko phakathi kwemali yokuthenga nawengeniso (ama-margins) ngaphambi kokuba wenze lokhu. 7 Ahlukanisa izimali eziqondene nawe kanye nezezimali zebhizinisi lakho: kumele ube nama-akhawunti asebhange amabili ahlukene. Eyebhizinisi neqondene nawe ngqo. 8 Ziholele: abanikazi bamabhizinisi amancane abaningi abaziholeli; okwenza ukuthi bathathe imali ebhizinisini ukuze babhekane nezidingo eziqondene nabo. Ukuze ugweme lokhu, kubalulekile ukuthi uziholele. 113EZEZIMALI

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EZEZIMALI Uhlelo lweSabiwo-mali saMinIMALI ENGENAYO M A M Q1 JSales Income TotalImali engenayo-1 TotalImali engenayo-2Enye imali engenayoisibonelo: UmxhasootherIsamba seMALI ENGENAYOIZINDLEKO M A M Q1 JIzindleko zoKusebenzaUmphenyi-mabhukuAmaholo neMivuzoOkunye TotalIzindleko akhokha kanye edluleAma laptopOkunye TotalIsamba seZINDLEKOIsamba sesisonke semali engenayo ngaphambi kweNtelaiNtela yesikhshanaiNtela yesikhashanaISAMBA SISONKE SEMALI ENGENAYO EMVA KWENTELA 115EZEZIMALI

nyaka yonke lwe Nkampani X Q3 Q4 Isigamu 2 Unyaka ophelele J A Q2 Isigamu 1J A Q2 Isigamu 1 Q3 Q4 Isigamu 2 Unyaka ophelele 116 EZEZIMALI

EZEZIMALI 2016 Iphepha Lenkampani X LokUhambisana nomgomo Ukusebenzisa imali ngokungenele Isabelomali Esihleliwe Imali Esetshenziswayo Isigamu 1 Isigamu 2 N Isigamu 1 Isigamu 2 Ngonyaka 9 10Isabelomali Sezabasebenzi 11 11 22 88 12Amaholo 10 10 20 245 260Ukuqasha 11 2 200 200 45 60Isabelomali Sezakhiwo 250 250 500Irenti 200 200 400 42 2Izinkokhelo 50 50 100 22 40 0Isabelomali Sezokuqeqesha 25 25 50Ukuqeqesha Kwangaphakathi 5 5 10 296 272Ukuqeqesha Kwangaphandle 20 20 40Isabelomali Esiphelele 286 286 572QAPHELA:Ngokwalesi sibonelo, sikufingqele uhhafu wonyaka,empeleni kumele kwenziwe njalo ngekota. 117EZEZIMALI

kulandelela Isabelomali SonyakaUkusebenzisa imali ngokweqileo Isabelomali Sokwahlukene IzimvoNgonyaka Isigamu 1 Isigamu 2 Ngonyaka 86% 19 Ukusebenzisa imali ngokungenele 16 21 3 ngokungaqashi njengoba bekuhleliwe 3 22 4 101% 505 400 0 -1 -1 Ukusebenzisa imali ngokweqile ngenxa 105 yokukhuphuka kwamanzi nogesi 5 -10 -5 okungahleliwe 44 00 0 4 5 -10 -5 88% 40 Ukusebenzisa imali ngokungenele -17 23 6 ngenxa yokungaqeqeshi ngokwanele 568 33 6 -20 20 0 99% -10 14 4 118 EZEZIMALI

EZEZIMALIUKUQONDA ISITATIMENDE SENZUZO NESOKULAHLEKELWA (ISITATIMENDE SENGENISO)Uma kuchazwa kalula, isitatimende senzuzo nokulahlekelwa sikutshela okulandelayo:1) OKUZUZILE 2) OKUSEBENZISILE 3) OKUSALILE LANDELA ISIMO SANYANGA ZONKE SEZIMALI ZEBHIZINISI LAKHOIsibonelo Sephepha Lenzuzo Nokulahlekelwa + INTENGISO - IZINDLEKO ZENTENGISO = INZUZO EPHELELE - Isamba seZINDLEKO imali yokuqasha amaholo Ugesi Imali ebalisisiwe = INZUZO NOMA UKULALEKELWA KOKUSEBENZA - INTELA YENTENGO = INZUZO NOMA UKULAHLEKELWA EMALINI ESELE SEKUKHOKHWE ZONKE IZINDLEKO 119EZEZIMALI

QONDA IPHEPHA LENSALELAIphepha lensalela liveza “isikhathi” futhi liyisithombe noma isithonjana sesimo sakho sezimali. Iphephalebhalansi likutshela okuthathu:1) ISILINGANISO IBHIZINISI 2) LOKHO OKUKWELETWA 3) LOKHO WENA, MNIKAZIELINASO IBHIZINISI OKUKWELETAYONgokwe-Investopedia.com “isitatimende sezimali sifingqa impahla yenkampani, izikweletu kanyenesilinganiso sabanikazimasheya esikhathini esithile. Izikhala ezisephepheni lokulinganisa okuthathu lenzaabatshalimali baqonde ukuthi ibhizinisi linani futhi likweletani, kanye namali etshalwe abaninimasheya,”IMPAHLA = IZIKWELETU + ISABELO ESIWUXHASO SABANINIMASHEYAIsibonelo sebalance sheet IZIKWELETUAMA-ASETHI Izikweletu zalo nyaka wezimali wamanjeAma-asethi Inani Ama-akhawunti Inaniadayiswa akhokhekelayo 6 000ngonyakawezimaliI-akhawunti yase 10 000Bange Izikweletu zesikhathiISitokwe esikhona 5 000 eside Inani 15 000 50 000 Imali-mboleko yokuthenga imotoAma-asethi ahlala Inani AMASHEZI 4 000isikhathi eside Imali yokusungula 7 000Imoto 50 000 ibhizinisiIprinta 2 000 Izinzuzo ezingamashezi 52 000 ezigciniweIsamba sama- 67 000 Isamba seZikweletu kanye 67 000asethi naMashezi 120 EZEZIMALI

EZEZIMALIIZINTO EZIMBALWA ESICABANGE UKUTHI KUMELE UZAZI NGOKUDINGEKAYO KWEZENTELAYEBHIZINISIUngayekeli umsebenzi wezentela ku-accountant wakho. Zinike isikhathi sokuqonda konke okudingekayongokwentela ebhizinisini lakho. Iwebhusayithi ye-SARS (www.sars.gov.za) isebenziseka kalula futhi kululaukuphequlula kuyo, futhi ikunika lonke ulwazi oludingayo njengomnikazi webhizinisi ukuze ukwazi ukulawulaisimo sakho sezentela.Ithebhula 1: Izinga lentela elisebenzayo – amazinga entela e-SBC eminyaka yezimali ephela nganomaoluphi usuku phakathi kuka 1 Ephreli 2017 & 31 Mashi 2018 (www.sars.gov.za) Ingeniso Elingenile (R) Izinga Lentela (R) 0- 75 750 0% 75 751- 365 000 365 001- 550 000 7% wengeniso etheliswayo engaphezu 550 001 nangaphezulu kwezi-75 750 20 248 + 21% wengeniso wentela etheliswayo engaphezu kwezi-365 000 59 098 + 28% wengeniso etheliswayo engaphezu kwezi-550 000Ithebhula 2: Izinga lentela elisebenzayo – amazinga entela e-MB eminyaka yezimali ephela nganomaoluphi usuku phakathi kuka 1 Mashi 2017 & 28 Febhuwari 2018 (www.sars.gov.za) Ingeniso Elingenile (R) Izinga Lentela (R) 0- 335 000 0% 335 001- 500 000 500 001- 750 000 1% wengeniso etheliswayo engaphezu 750 001 nangaphezulu kwezi-335 000 1 650 + 2% wengeniso etheliswayo engaphezu kwezi-500 000 6 650 + 3% wengeniso etheliswayo engaphezu kwezi-750 000**Qaphela: Ubohlala ubheka iwebhusayithi ye-SARS ukuze uthole amazinga entela akamuva kanyenemithethonqubo. Ulwazi olungezansi lwatholakala kuSepthemba 2016** 121EZEZIMALI

1 Intela Yesikhashana: Lokhu akusiyo intela ehlukile, kodwa indlela eyakhiwe yokusabalalisa2 umthwalo wentela ebhizinisini. Intela yesikhashana ivame ukukhokhwa kabili ngonyaka.3 Intela Eyingeniso: iyintela ebalwa ngephesenti lengeniso yamabhizinisi. Yakhelwa4 amabhizinisi amancane futhi athengisa ngemali eyisigidi esisodwa samaRandi (R1million) noma ngaphansi. Inhloso ngale ntela ukwenza kube lula ukuthi abanikazi baphathe futhi bagcine izimiso zentela njengoba ithatha indawo yezintela ezilandelayo: Ingeniso, Okwesikhashana, Ingeniso Yengqalabhizinisi kanye Nentela Yezabelo Zabaninimasheya, kanjalo ne-VAT. Zonke izinhlaka zebhizinisi: Abahweba Ngabodwana, Abakuma- Partnership, izinkampani, ama-CC’s kanye nama-Co-operatives angabhalisela le ntela. VAT: I-Value added tax ibiza u-14%. Kudingeka ukuthi ubhalise njengomphakeli we- VAT uma ingeniso lakho kulindeleke ukuthi leqe isigidi esisodwa samarandi (R1 million) ngonyaka Izintela Zamaholo: • PAYE – Pay as you earn: Kuyijoka lomqashi ukudonsa intela ye-PAYE emholweni womsebenzi nyangazonke bese ayikhokhele u-SARS. • UIF – Unemployment Insurance Fund inkokhelo edonswa emiholweni yabasebenzi futhi isetshenziselwe izinzuzo zabasebenzi uma bengasasebenzi. • SDL – I-Skills Development Levy iyinkokhelo ephoqelekile esetshenziswa uhulumeni ukuze ikhokhele ukufundisa nokuqeqesha. Ungalishiyeli i-accountant yakho ijoka lentela 122 EZEZIMALI

EZEZIMALIIZINKOMBA ZOMSEBENZI EZISEMQOKA (KPI):Indlela ozokwazi ngayo uma ibhizinisi lakho liqhuba kahle, ukukala imiphumela yebhizinisi. Ngezansikukhona ama-KPI kanye nezindlela zokubala ezezimali okumele uhlale uzibheka ukuze uqonde isimo sezimalisebhizinisi lakho.KPI INCAZELO INDLELA YOKUBALAIngeniso Ingeniso elitholwa ibhizinisi lakho Ukudayisa = Inani x IsibaloLokudayisa emisebenzi yebhizinisi njengokudayisa sokudayisiweUkukhula impahla nemisebenzi Ukukhula Konyaka Nonyaka = IngenisoKonyaka Kukutshela (ngephesenti) ukuthi ingeniso Lalo nyaka / Ingeniso lonyaka OdluleNonyaka lakho likhula noma lehla kangakanani. Ama-margins enzuzo esewonkeAma-Margin Ubohlala ugade ukuthi ingeniso lakho - (ingeniso- izindleko zempahlaEnzuzo lingena kangakanani. edayisiwe)/ingenisoEsewonke Ama-margins enzuzo esewonke ayinkomba yokuklama amanani, njengoba eveza ukuthi Inzuzo ephelele = ingeniso ephelele-Inzuzo Ephelele ingabe ibhizinisi liklame amanani afanele izindleko ezipheleleAma-margin na. Ama-margin kumele abe makhulu Ama-margin enzuzo ephelele = inzuzoEnzuzo Aphelele ngokwenele ukuze akushiyele inzuzo uma ephelele/ingeniso epheleleIzindleko sewususa izindleko zokusebenza. Izindleko Eziphelele / Ingeniso IsiyonkeZesiklali Lokhu kuyingeniso esele uma sewukhokheleSengeniso zonke izindleko zakho. Indlela yokubala yamanje = impahlaYokudayisa Akutshela ukuthi iphesenti lengeniso yakho yamanje/izikweletu zamanje libe inzuzo. Isamba Sezikweletu Ezidaliwe =Indlela Yokubala Lesi siklali sibala izindleko nokuqhubekayo Okudayiswe Ngesikweletu SekupheleleYamanje kwezengeniso ebhizinisini. Uma le ndlela / Isilinganiso Sesamba Sezikweletu yokubala ikhuphuka, lokhu kusho ukuthi EzidaliweIsamba izindleko ziyakhuphuka noma ukudayisa samba Sezikweletu Ezingakhokhwa =Sezikweletu kunciphile ngokususela ezindlekweni Isamba Sokuhlinzekwe Ngesikweletu /Ezidaliwe futhi kungase kudingeke ukuthi unciphise Isilinganiso Sezikweletu ezingakhokhaIsamba izindleko noma uthole ukuthi kunganiSezikweletu zehlile.Ezingakhokhela Uma kubekwa kalula, le ndlela yokubala ibheka ukuthi ingabe ibhizinisi lakho lingakwazi ukukhokha izindleko zalo ngalokho elinakho. Kubala izinga oqoqa ngalo izikweletu ezisilele Kubala indlela oshesha ngayo ukukhokhela abaphakeli bakho. 123EZEZIMALI

IF YOU HAVE EQUITY INVESTORS / DEBT – INCLUDE THE FOLLOWING RATIOS: KPI INCAZELO INDLELA YOKUBALAIsamba Le ndlela yokubala ibheka isilinganiso Isamba Sokuthengiwe = IzindlekoSokuthengiwe sesamba sokuthengile ngesikhathi esithile. Zempahla edayisiwe / Isilinganiso Lokhu kuveza ukuthi ibhizinisi likuphatha sokuthengiwe kanjani elikuthengile. ROE = Net Income / Shareholders EquityImbuyiselo Measures the ability to generate revenue Debt to Equity = Total liabilities /Ngezabelo for each unit of shareholder equity. A high Shareholders EquityEziwuxhaso or improving ROE tells investors that you are(Return on Equity using their money to grow the business.(ROE))Isikweletu Looks at how much debt you are using toEsiklalini fund the business, relative to your equity.Sesabelo A high ratio means that you are using moreEsiwuxhaso debt to fuel your company’s growth.**Izinkomba Zemisebenzi Esemqoka Eyenziwayo (Key Performance Indicators (KPI)) 124 EZEZIMALI

ISAHLUKO 11UXHASOMALI 125UXHASOMALI

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UXHASOMALIINGXENYE 1NGAPHAMBI KOKUFUNA UXHASO: IZINTO OKUMELE UZIQONDENoma ngabe uqala into entsha noma ngabe uhlela ukunweba nokukhulisa ibhizinisi onalo, ibhizinisi lakholidinga imali ukuze liqhubekiseke. Kunezikhathi lapho uzokwakha imali eyanele ukuhlinzekela izindleko zakhozokusebenza. Noma ungenayo imali eyanele ku-akhawunti yakho yasebhange njengoba amakhasimendeengakhokhi ngesikhathi noma mhlawumbe usesigabeni lapho udinga ukukhula nokudlulisela ibhizinisi lakhoezingeni elisha. Noma ngabe yini isizathu, kuzoba nesigaba lapho kuzodingeka ibhizinisi lakho lifune izimali.Inhloso yalesi sihloko ukwenza okulandelayo: 1 UKUKUHLINZEKA NGEZINDLELA EZAHLUKENE ONGAXHASA IBHIZINISI LAKHO NGAZO- NOMA NGABE UQALA IBHIZINISI NOMA YIBHIZINISI ESELIKHONA VELE; 2 UKUKUHLINZEKA NGOHLU LWEZIKHUNGO ONGATHOLA IMALI KUZO; 3 UKUKUKHANYISELA NGALOKHU OKUBHEKWA ABABOLEKISI UMA BEKUHLOLA.IZINDLELA ZOKUTHOLA IMALI ZEBHIZINISI LAKHO:Kulesi sigaba sikuhlinzeka ngezindlela ezahlukene ongathola ngayo imali:IMALI OZONGELE YONAQala ibhizinisi lakho ngokusebenzisa imali ozongele yona- okuyimali oyivalele ukuze uyisebenzele izimoezingaphuthumi. Ukusebenzisa imali ozongele yona yiyona ndlela esheshayo nelula yokuxhasa ibhizinisilakho, njengoba kungadingeki ukuthi ubhekane nenqubo yokufaka isicelo futhi awukhokhiswa nzalo ngayo.Abanikazi bamabhizinisi abaningi abasaqala basebenzisa imali abayongile ukuze baqale futhi baqhubeamabhizinisi abo. Abaxhasi abaningi balindele ukuthi kube nemali osuke uzibekele yona ngokwakho kanyenesikhathi (okubuye kubizwe ngokuthi isabelo somjuluko) ebhizinisini, ngaphambi kokuba bacabanga indabayokuxhasa noma ukutshala ebhizinisini lakho.ABANGANI NOMNDENIYilapho othatha khona imalimboleko yebhizinisi lakho ngqo kubantu onobudlelwano nabo- okungabaabangani noma amalungu omndeni. Abantu abaningi abaqala amabhizinisi baqala ngokwethembela emalinievela kubangani nomndeni. Okuhle ngokuba nobudlelwano ebhizinisini nabangane nomndeni ukuthibazofuna ukuthi uphumelele futhi babone ithalente lakho ngalokho eliyikho. Okubi kungase kube wukuthiukuhlanganyela ebhizinisini kungafaka incindezi ebudlelwaneni benu. Noma ngabe imali ebolekwe ngendlelaengahlelekile (njengokuthi kube ngaphandle kwemigomo), kunomthetho 127UXHASOMALI

ABATSHALIMALI A Ama-Angel InvestorsAma-Angel investors avame ukuba abantu abanothile abasebenzisa izimali zabo ukuze batshale ebhizinisinielithembisayo. Bakhetha ukutshala kumabhizinisi asaqala noma asesigabeni sokuqala. Kungenzeka ukuthisewuzwile ukuthi amanye amabhizinisi amakhulu naphumelele emhlabeni ayebambisene ne-angel investorsukuze babasize: i-Google, i-Facebook, i-Skype, i-Twitter kanye namanye amaningi. Ngokujwayelekileama-angel investors anikezela ngokungaphezu kwemali- baxhumene nabantu abaningi futhi azimiselenangokucathulisa abaninimabhizinisi abancane. B Izabelo EzizimeleIzabelo Ezizimele ziwumthombo wemali ohlanganiswa abatshalimali abaningi bese usetshenziselwa ukutshalaebhizinisini. Izabelomali Ezezizimele zisiza ngokuthi ungaqiniseka ngokuthola imali eningi isikhathi eside.Izabelomali ezizimele zivame ukufuna amabhizinisi amakhulu ezingatshala kuwo. NgokwewebhusayithiyeStandard Bank BizConnect, kunezinkampani zezabelo zezimali eNingizimu Afrika ezizimisele ngokusizaosomabhizinisi abancane. Kudingeka ube namakhono, isipiliyoni, umlando omuhle wesikweletu kanye nohlelolwebhizinisi oluhle-hle, ukuze ube sethubeni lokuthola uxhaso lweZabelo Ezizimele. C IngqalabhizinisiAbafaka imali eyingqalabhizinisi bangabatshalimali abavame ukutshala imali esigabani sokuqala, kulindelekeimpumelelo ephezulu, ubungozi obuphezulu, ukuqalisa ukukhula njengoba befuna utshalomali lubenembuyiselo enkulu. Eminyakeni edlule babethola isabelo ebhizinisini lakho ngokuxhasa kwabo. Kodwaosekwenzeka manje ukuthi kuxutshwa isabelo noxhaso oluyisikweletu.UXHASO LUKAHULUMENI: AMA-EJENSI OKUTHUTHUKISA EZOMNOTHOLolu wuxhaso olubekwa uhulumeni eceleni ukuze lulawule futhi lweseke amabhizinisi emazweni akuwo.Uxhaso lukahulumeni luvame ukwebiwa ngama-ejensi okuthuthukisa ezomnotho. Ubukhulu boxhasokanye nohlobo loxhaso olutholakalayo kuvame ukuqhutshwa yizinqubomgomo zikahulumeni eziqondenenezomnotho kanye nezimpokophelo. Uxhaso lukhishwa ngesikweletu, isabelo sezimali noma ngesibonelelo. 128 UXHASOMALI

UXHASOMALIINGXENYE 1UXHASO LWENINGIUxhaso lweningi kuseyindlela entsha yokuhlanganisa imali, kodwa seyiya yanda. Lapha umbono wakho,iphrojekthi noma ibhizinisi lixhaswa umphakathi, ngokusebenzisa imali eqondene nawo. Ngokusebenzisaisu, kudingeka uqale ngombono ozothandwa noma ngomkhiqizo ozogqugquzela abantu ukuthi bakunikeimali yebhizinisi lakho. Izinkundla eziningi zoxhaso lweningi zisebenzisa uhlelo lokuklomelisa lapho abantuabatshala ebhizinisini lakho benikwa umhlomulo othile- isibonelo, umkhiqizo owukhiqizayo- ngakhokudingeka ukuthi ube muhle njengokusho kwakho.Izibonelo zezinhlangano ezixhasa iningi eNingizimu Afrika: 1 Startme: http://www.startme.co.za 2 Thundafund: https://www.thundafund.com 3 Jumpstarter: http://jumpstarter.co.zaAMABHANGE:Amabhange aqhuba ibhizinisi lokudayisa imali- ngakho kuzwakala kangcono ukuya kuwo uma udinga uxhasolwebhizinisi lakho. Qaphela ukuthi njengoba eqhuba ibhizinisi lokudayisa imali akhokhisa inzalo ngemaliabolekisa ngayo. Amabhange anezinsiza zokuxhasa ibhizinisi- kusukela ekubolekweni imali, amakhadiesikweletu, imalimboleko yesikhashana yokuthola imali- okwakhelwe ukubhekana nezidingo zokuxhashwakwebhizinisi ezinhlobonhlobo zesikhashana, zesikhathi esimaphakathi nezezikhathi eside.UKUXHASA AMAKHASIMENDE:Kuncike kuhlobo lwebhizinisi okulo, ungahlela umumo webhizinisi lakho ngendlela amakhasimende akhoazoxhasa ngayo ibhizinisi lakho. Lokhu kungenziwa ngokwenza amakhasimende akukhokhele ngaphambikokwenziwa komsebenzi noma komkhiqizo ebe ezothola umhlomulo othile, njengesaphulelo.IZIBONELELO:Isibonelelo yimali engakhokhwa. Lokhu kuvame ukuhlinzekwa kubaninibhizinisi benikwa ama-ejensikahulumeni nama-NGO. Ukukhethwa kwabantu kunemigomo eqinile- ikakhulukazi kuzibonelelo zama-NGO. Uma uphumelele ekutholeni isibonelelo uphoqelekile ukuthi uyisebenzise ngendlela obewutheuzoyisebenzisa ngayo ngenkathi ufaka isicelo. 129UXHASOMALI

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UXHASOMALIINGXENYE 2IZINTO OKUMELE UZIQONDE NGAPHAMBI KOKUBA UFUNE UXHASOUXHASOMALI OLUYISIKWELETU:Isikweletu yimali ebolekwe omunye komunye. Kulindeleke ukuthi imali ekhokhwe esikhathini esithileesimisiwe. Imali ivame ukukhokhwa seyinenzalo. Indlela evame kakhulu yoxhasomali oluyisikweletuimalimboleko.UXHASOMALI LWEZABELO:Igama elithi isabelo lisho ukuba nentshisekelo yobunikazi enkampanini. Uxhasomali lwezabelo, ngakho,lwenzeka lapho umxhasi ekunika imali ngokumunika ingxenye noma isabelo ebhizinisini lakho. Okuhle ngaloluhlobo loxhaso wukuthi asikho isidingo sokuthi ukhathazeke ngokubuyisela imali. Cabanga ngoxhasomalilwesabelo njengomuntu otshala imali ebhizinisini lakho. Bazibeka engcupheni ngokukunika imali futhi bazobanesabelo empumelelweni yebhizinisi lakho noma ukuhlukaneni kwalo.INZALO:Inzalo yimali oyikhokha ngokuboleka imali futhi ivame ukuvezwa ngephesenti (%). Ababolekisi abaningibazoba nezinga lenzalo elimile abalikhokhisa abantu abababolekayo, kodwa izinga lenzalo lingahlukanaebhizinisini ngalinye noma kumuntu ngamunye. Lokhu kubangelwa ukuthi kunezimo eziningi ezinomthelelaezingeni lenzalo lokugcina elikhokhiswayo ngemalimboleko. Zimi kanje:A Imininingwane yakho eqondene B Ubungakho bemalimboleko nobungozi kwezezimali D Imbuyiselo efunwa umbolekisiC Isikhathi sokubuyiselwa kwemalimbolekoKubalulekile ukuthi uqonde ukuthi uzokhokhiswa inzalo engakanani ngemalimboleko. Ngokujwayelekile, amazingaenzalo akhokhiswa ababolekwayo abazimele kanye namabhange ngezimalimboleko kuzoba ngaphezu kwalokhookukhokhwayo ngezimalimboleko zikahulumeni. Kubalulekile nokuqonda ukuthi ngabe izinga lenzalo limile nomaliyashintshashintsha.EZINYE IZINDLEKO:Kuvame ukuba nezinye izindleko ezengezwayo ngaphandle kwendleko- lokhu kubandakanya izindlekozokubhaliswa, umshwalense wokudilizwa, isihlinzeko sempilo, njll., futhi kuvame ukubhalwa ngamagamaamancane.ISIBAMBISO:Collateral is also known as security or a guarantee – and it is a safety net a lender puts in place to protectthemselves in the event that the borrower cannot pay back the money borrowed. Collateral is normally anasset of value which the lender requires prior to approving a loan. Some examples of accepted forms ofcollateral are equipment, investments, cash savings, business inventory and land. In some instances collateralcan be the purchase order as opposed to moveable or immoveable assets. It is important to find out beforeapplying for a loan if collateral is required. 131UXHASOMALI

IMIGOMO YOKUKHOKHA:Imigomo yokuthenga ephathelene nemalimboleko ivame ukubhalwa encwadini kambolekisi, ekhishwa umasekugunyazwe imalimboleko. Kubandakanya okulandelayo 1 Ukuboleka imali kukhokhwa esikhathini esingakanani. 2 Indlela okulindeleke ukuthi ubuyisele ngayo kanye nokuthi lokho uzokwenza kangakanani noma mangakanani amathuba okuphumula 3 Ukuthi ngabe uzolinikwa na ithuba lomusa ngaphambi kokuqala ukukhokhela imalimboleko. 4 Ukuthi izijeziso zokungakhokhi ngesikhathi noma zokuqedela ukukhokha ngaphambilini ziyiniIMIGOMO YOKUKHOKHA NGAPHAMBI KWESIKHATHIUkugwema ukubhekana nezijeziso zokukhokhela ukuqedelwa kokukhokhwa kwemalimboleko ngaphambikwesikhathi, ukubonisana ngaphambilini ngokukhetha ukukhokhela imalimboleko ngaphambi kwesikhathi.Uma uzithola usesimweni lapho umbolekisi efuna ukukukhokhisa ngezindleko zokuqeda isikweletungesikhathi, ukukhokhela isikweletu ngemali encane, isibonelo, R100. Uma wenza lokhu, ngokusemthethweniawusiqedanga ngaphambilini isikweletu sakhoUMA UFAKA ISICELO SEMALIMBOLEKOAmabhizinisi amaningi alinda aze aphelelelwe imali ngaphambi kokufaka isicelo semalimboleko, ngalesosikhathi kusuka sekunzima kakhulu ukuyithola. Ukuba bewuhlela ngokufanele futhi uqagulo lwemaliengenayo lungoluqonde ngqo, kumele ukwazi ukubona ngaphambilini isidingo sokuthola imali evelangaphandle ngaphambi kokuba uphelelwe imali. Ngakho faka isicelo soxhasomali ngenkathi usenayo imali.BHEKA IZINGA LAKHO LOKUKWELETAAbabolekisi bazobheka umlando wakho wezikweletu uma becubungula isicelo semalimboleko sakhonjengezinga lesikweletu lakho ngoba izinga lakho lokukweleta libatshela ukuthi unobungozi obungakanani.Ngakho-ke kubaluleke kakhulu ukuthi uqonde izinga lakho lesikweletu (eliqondene nawe nelebhizinisi). Umaungalazi izinga lesikweletu lakho xhumana nalamahhovisi esikweletu aseNingizimu Afrika alandelayo ukuzeuthole umbiko wokukweleta wamahhala: http://mytransunion.co.za | www.creditexpert.co.za | www.compuscan.co.za | www.xds.co.za 132 UXHASOMALI

UXHASOMALIINGXENYE 2OKUFUNWA ABABOLEKISI NGAPHAMBI KOKUGUNYAZA UTSHALOMALI LWEMALIMBOLEKOAbabolekisi banciphisa ingcuphe ekubolekeni imali kwebhizinisi elingeke likwazi ukuyibuyisela.Kukhona “o-C aba-5) ababhekwayo uma ibhange licubungula isicelo semalimboleko sakho. CHARACTER (INDLELA YOKUZIPHATHA) – Ababolekisi bazokubheka, umninibhizinisi- ngabe ungumuntu oneqiniso nongathenjwa? Ukuze kuhlolwe lokhu, ababolekisi bazobheka izinto ezisemlandweni wakho wokukweleta kanye nakumareferensi aqondene nawe. Bazobheka ukuthi ngabe uzinikele kangakanani ebhizinisini lakho futhi baqinisekise impumelelo yalo. Lokhu kubalulekile njengoba abaxhasi abaningi bezoxhasa “uchwepheshe”- umuntu abakholwa ukuthi uzoqhuba ibhizinisi ngempumelelo. CAPITAL (INGQALABHIZINISI) – Ababolekisi babheka ukuthi ngabe ibhizinisi lakho alinalutho na ezinqolobaneni uma kwenzeka libhekana nezikhathi ezinzima. Bazohlola ukuthi ukungena nokuphuma kwemali okuqaguliwe ukuze kuqinisekiswe ukuthi ibhizinisi lakho lingangenisa imali eyanele ukuhlinzekela izindleko zosuku kanye nokukhokhwa kwemalimboleko nyangazonke. COLLATERAL (IMBUYISELO) – Ababolekisi bafuna ukwazi ukuthi ngabe unayo na imbuyiselo ongayibeka ukuze uthole imalimboleko oyifakele isicelo. Khumbula imbuyiselo iwumthombo wesibili wokubuyisela imali, uma kwenzeka ungayikhokhi imalimboleko. CAPACITY (ABASEBENZI) – Ababolekisi babheka ukuthi ngabe unamakhono nolwazi lokuqhuba ibhizinisi elithile. Bazobheka nethimba osebenza nalo- ukuhlola ukuthi ngabe uqashe abantu abanamakhono afanele. Bazobheka izinto ezinjengempahla, ebatshela ukuthi unamathuluzi anele okuqhuba izimpokophelo zebhizinisi lakho. CONDITIONS (IMIGOMO) – Ababolekisi bazobheka konke okuphathelene nebhizinisi, njengezimo zezimakethe, isimo sezokuncintisana, umlando wokusebenza kwesikhungo sakho, imboni yakho kanjalo nomkhiqizo / umsebenzi owuhlinzekayo. Abaxhasi balubheka kakhulu udaba lwezimboni- ezinye izimboni zithola uxhaso kalula kakhulu kunezinye. 133UXHASOMALI

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UXHASOMALIINGXENYE 3ISIFINYEZO NGOKUXHASWA KWEZINHLANGANO“Ukungabikho koxhaso” noma “amathuba amancane okuthola uxhaso” amazwi avamile ezimwenieziningi, lapho ama-SME ekhuluma ngezinselele abhekene nazo emabhizinisini awo. Sithatha isinqumosokwenza ucwaningo oluthile ukuze uqonde kangcono isimo sokuxhasa ngemali eNingizimu Afrika -futhi singasho ngesibindi ukuthi ikhona imali ngaphandle. Iningi!Kunemali ehlukahlukene- kusukela kuxhaso lukahulumeni, izimalimboleko zasemabhange kuya ezikhwamenizokuthuthukisa zamabhizinisi asembonini ezimele. Izimali ezikhona zixhasa izimboni ezinhlobonhlobo, nomaizimboni ezithile ezikhethekile. Ayikho imfihlo kuxhasomali, njengomninibhizinisi odinga uxhaso ebhizinisini,kudingeka: 1 Ube nohlelo lwebhizinisi olunohlonze nolungaphumelela ebhange; 2 Enza ucwaningo lwakho ngaphambilini futhi ufake isicelo esikhungweni soxhaso esifanele- futhi sigcizelela okufanele, ngoba abaxhasi abaningi banemigomo ehlukene, izimpokophelo kanye nezigaba. Siqaphele nokuthi osomabhizinisi abazi ukuthi hlobo luni loxhaso abaludingayo ngakho bangase bafake isicelo soxhasomali lokusebenza ezinhlanganweni ezihlinzeka ngoxhasomali lwesikhathi eside kuphela. Ukwenza ucwaningo lwakho ngaphambilini nokuvakashela izinhlangano kungakongela isikhathi nezinkinga eziningi. 3 Landela imiyalelo nemihlahlandlela yezikhungo zoxhasomali- lokhu kubalulekile, ngoba ukushiya olunye ulwazi kungabambezela noma kuthikameze amathuba akho okuthola uxhaso. 4 Ababolekisi bazobheka umlando wakho wokubolekwa imali uma becubungula isicelo sakho semalimboleko. Qinisekisa ukuthi wena uqobo kanye nebhizinisi lakho ninomlando wokukweleta omuhle. 135UXHASOMALI

NGOKWEZINHLOSO ZALE NCWADI, SIGXILE KAKHULU KUXHASOMALILUKAHULUMENI. QAPHELA UKUTHI KUNEZIKHUNGO EZIZIMELE EZININGIKANYE NOXHASO LWEZIMBONI EZITHILE OLUKHONA - OKUBANDAKANYAAMABHANGE ADAYISAYO LAPHO ONGATHOLA UXHASO KUWO. ULWAZIOLWABIWE NGEZANSI LUSAYISIQALISO NJE. SIKHUTHAZA UKUTHIWENZE UCWANINGO OLUNZULU FUTHI UTHOLE INHLANGANO EXHASAYOEHAMBELANA KAKHULU NEZIDINGO ZEBHIZINISI LAKHO.BUSINESS PARTNERS LIMITED KZN GROWTH FUNDAma-Business Partners “yinkampani I-KZN growth fund ihlinzeka ngezimaliyochwepheshe ebheka ubungozi kwezezimali zephrojekthi kumaphrojekthi ezimboni ezizimeleehlinzeka ngosizo lwezezimali oluqondiswe ngenhloso yokuqhubekisa amathuba okukhulakubantu abathile kanye neminye imisebenzi kwezamabhizinisi esifundazweni sase-KZN.ewusizo yamabhizinisi amancane naphakathi Ukuze uthole olunye ulwazi vakashela:nendawo eNingizimu Afrika.” www.kzngrowthfund.co.zaUkuze uthole olunye ulwazi vakashela: ZIMELEwww.businesspartners.co.za I-Zimele iwuhlelo “Lwe-Anglo American Lokuthuthukisa Izinkampani. LihlinzekaUMNYANGO WEZOKUTHUTHUKISWA ngoxhaso nokweseka abantu baseNingizimuKWAMABHIZINISI AMANCANE (DEPARTMENT OF Afrika ababencishwe amathuba ngaphambilini,SMALL BUSINESS DEVELOPMENT (DSBD) ) ngenhloso yokwakha nokuthuthukisaLo ngumnyango kahulumeni owakhelwa amabhizinisi amancane naphakathi nendawoukweseka nokusheshisa ukuthuthukiswa asebenzayo kwezohwebo.kwamabhizinisi eNingizimu Afrika. Inemihlomulo Ukuze uthole olunye ulwazi vakashela:emithathu esingayibheka: • www.angloamerican.com1. SEIF: ‘I-shared economic infrastructure facility’ • 0860 ZIMELE (946353)iyisabelo sokwabelana ngemali sika-50:50. • +27 (0) 11 638 5321 (f)2. CIS: I-Co-operative Incentive Scheme • [email protected] sama-100% sama-co-operativesayisisekelo abhalisiwe.3. BBSDP: I-Black Business Supplier DevelopmentProgram iyisabelo sokwabelana ngezindlekoezifinyelela kusigidi samaRandi kumabhizinisiamancane abantu abamnyama.Ukuze uthole olunye ulwazi vakashela:www.dsbd.gov.za 136 UXHASOMALI

UXHASOMALIINGXENYE 3IDC – INDUSTRIAL DEVELOPMENT CORPORATION I-NEF – NATIONAL EMPOWERMENT FUNDIyisikhungo sokuthuthukisa kwezezimali Impokophelongqangi ye-NEF ukuxhasakuzwelonke esimiselwe ukukhuthaza ukukhula nokweseka ama-BBBEE ngokulawulakwezamabhizinisi kanye nokuthuthukiswa ukubandakanya kwezomnotho wabantukwezimboni, sihlinzeka ngoxhasomali abamnyama. I-NEF ihlinzeka ngezimali kanyelwamaphrojekthi okuthuthukisa izimboni. nokweseka okungasikho okwezimali okuxhasweInqwaba yoxhasomali olukhethekile, njenge- amabhizinisi abantu abamnyama. Qaphela ukuthiWEF- woman entrepreneurship fund (isikhwama i-NEF inezikhwama zoxhaso eziningi- ngakhosamabhizinisi abantu besifazane)- esakhelwa qinisekisa ukuthi wenza ucwaningo ngokufaneleukweseka abantu besifazane abangabanikazi futhi ufake isicelo kwesifanele.bamabhizinisi. Ukuze uthole olunye ulwazi vakashela:Ukuze uthole olunye ulwazi vakashela: www.nefcorp.co.zawww.idc.co.zaSEFA – SMALL ENTERPRISE FINANCIAL AGENCY AWETHU PROJECTI-SEFA inezindawo eziyi-9 ezweni lilonke. Ihlinzeka I-Awethu project ikhulisa ibhizinisi / inkampaningosizo lwezezimali kubantu Abaqhubekisa yotshalomali lwama-SMME anamasuamabhizinisi, Amabhizinisi Angebanzi, Amancane amasha, ngokusebenzisana nosomabhizinisikanye naphakathi nendawo eNingizimu abangebakhulu njengezitolo eziyimaspaza kuyaAfrika iyonke. Baboleka ama-SMME imali ezimbonini zabantu abamnyama. Bakhuliseengengaphansi kwama-R50,000 kuya kwizigidi osomabhizinisi abangamakhulu:ezinhlanu zamarandi (R5 million). Ukuze uthole olunye ulwazi vakashela:Ukuze uthole olunye ulwazi vakashela: www.awethuproject.co.zawww.sefa.org.za 137UXHASOMALI