Shiri na Rahoton Riba da Asara
Bayanin kudin shiga yana ɗaya daga cikin manyan rahotannin kuɗi da ake amfani da su don tantance aikin kamfani a cikin wani takamaiman lokaci. Ta hanyar wannan rahoton, masu kasuwanci, manajoji, masu zuba jari, da masu ba da bashi za su iya tantance ko kamfanin yana samar da riba ko yana fuskantar asara, da kuma abubuwan da ke shafar waɗannan sakamakon. Shirya bayanin kudin shiga mai tsabta da daidaito yana da mahimmanci domin yana aiki a matsayin tushen yanke shawara, kimanta dabarun, da la'akari a cikin tsarin kuɗi na gaba. Wannan labarin ya tattauna ma'anar, sassa, matakai, da misalai masu sauƙi na shirya bayanin kudin shiga.
Fahimtar Rahotannin Riba da Asara
Bayanin Kuɗi rahoto ne da ke taƙaita kuɗaɗen shiga da kashe kuɗi na kamfani a cikin wani takamaiman lokaci (misali, kowane wata, kwata-kwata, ko shekara-shekara). Sakamakon ƙarshe shine ribar da aka samu idan kuɗin shiga ya wuce kuɗaɗen da aka kashe, ko kuma asarar da aka samu idan kashe kuɗi ya wuce kuɗin shiga. Ba kamar takardar ma'auni ba, wadda ke nuna matsayin kuɗi a wani takamaiman rana, bayanin kuɗin shiga rahoto ne mai "kwarara" saboda yana rufe ayyuka na tsawon lokaci.
A fannin lissafin kuɗi, bayanin kuɗin shiga ba wai kawai yana nuna alkaluman riba ko asara ba, har ma yana nuna tsarin kuɗaɗen shiga da kashe kuɗi. Ta hanyar fahimtar wannan tsari, kamfani zai iya tantance ingancin aiki, gano ƙarin kuɗaɗen da suka wuce kima, da kuma kimanta ikonsa na samar da ribar riba.
Manufar Shirya Rahoton Riba da Asara
Shirya bayanin samun kudin shiga ba wai kawai don cika wajibcin gudanarwa ba ne, har ma saboda yana da fa'idodi na dabaru. Na farko, wannan rahoton yana taimakawa wajen tantance aikin kasuwanci: ko tallace-tallace suna ƙaruwa, ko ana sarrafa farashi, da kuma yadda yanayin riba ya kasance a tsawon lokaci da dama. Na biyu, bayanin samun kudin shiga yana taimakawa wajen tsarawa da tsara kasafin kuɗi. Bayanan kudaden shiga na tarihi da na kashe kuɗi suna aiki a matsayin abin nuni don saita manufofi na gaba masu ma'ana. Na uku, wannan rahoton yana da mahimmanci ga ɓangarorin waje, kamar masu zuba jari da bankuna, su tantance dorewar kamfani. Na huɗu, bayanin kudin shiga kuma yana goyan bayan bin ka'idojin haraji saboda abubuwa da yawa suna da alaƙa kai tsaye da lissafin harajin samun kudin shiga.
Manyan Abubuwan da ke cikin Bayanin Samun Kuɗi
Domin shirya takardar kuɗin shiga mai kyau, yana da mahimmanci a fahimci abubuwan da ke cikinta. Gabaɗaya, takardar kuɗin shiga ta ƙunshi:
1. Kudaden Shiga (Tallace-tallace)
Kuɗin shiga shine kuɗin shiga da kamfani ke samu daga manyan ayyukansa, kamar sayar da kayayyaki ko ayyuka. Kuɗin shiga na iya kasancewa ta hanyar sayar da kuɗi ko bashi, muddin cinikin ya faru kuma ya cika buƙatun tantance kudaden shiga.
2. Kudin Kayayyakin da Aka Sayar (COGS/COGS)
COGS su ne kuɗaɗen kai tsaye da ke da alaƙa da kayan da aka sayar. Ga kamfanonin kasuwanci, yawanci ana ƙididdige COGS a matsayin farkon kaya + sayayya ta yanar gizo - ƙarshen kaya. Ga kamfanonin masana'antu, COGS ya haɗa da farashin kayan aiki, aiki kai tsaye, da kuma kuɗin masana'anta.
3. Jimlar Riba
Ana ƙididdige ribar da aka samu ta hanyar cire COGS daga kudaden shiga. Ribar da aka samu tana nuna adadin ribar da aka samu daga manyan ayyukan kafin a yi lissafin sauran kuɗaɗen gudanarwa.
4. Kuɗaɗen Aiki
Kuɗaɗen gudanarwa sun haɗa da kuɗaɗen da ake kashewa wajen gudanar da kasuwanci a kullum, kamar albashin ma'aikata, haya, wutar lantarki, tallatawa, sufuri, intanet, da kuma raguwar kadarori. Waɗannan kuɗaɗen galibi ana raba su zuwa kuɗaɗen siyarwa da kuɗaɗen gudanarwa na gabaɗaya.
5. Ribar Aiki
Ribar aiki babbar riba ce idan aka cire kuɗaɗen gudanarwa. Wannan adadi yana nuna ingancin aiki na kamfani.
6. Sauran Kuɗin Shiga/Kuɗin Shiga (Sauran Kuɗin Shiga/Kuɗin Shiga)
Wannan abu ya haɗa da ma'amaloli a wajen manyan ayyuka, misali ribar riba, ribar sayar da kadarori, kuɗaɗen riba akan lamuni, ko asarar musayar kuɗi ta ƙasashen waje.
7. Riba Kafin Haraji da Harajin Samun Kuɗi
Ana samun riba kafin haraji bayan an yi lissafin wasu kuɗaɗen shiga da kashe kuɗi. Sannan ana cire haraji don samun ribar da aka samu.
8. Ribar da Aka Samu
Ribar da aka samu ita ce sakamakon ƙarshe da ke nuna ribar da kamfanin ya samu a lokacin.
Fom ɗin Rahoton Riba da Asara
Akwai tsarin gabatarwa guda biyu da aka saba amfani da su:
1. Mataki ɗaya
Ana haɗa dukkan kuɗaɗen shiga tare, ana haɗa dukkan kuɗaɗe tare, kuma bambancin shine riba/asarar. Wannan tsari yana da sauƙi kuma mai sauƙin fahimta, amma ba ya jaddada babban riba ba.
2. Matakai da yawa
Wannan tsari yana raba jimlar riba, ribar aiki, da lissafin ribar da aka samu. Ana amfani da shi akai-akai saboda yana ba da cikakkun bayanai don nazarin aiki, musamman game da riba.
Matakan Shirya Rahoton Riba da Asara
Ga matakai na farko don shirya rahoton riba da asara mai tsari:
1. Tattara bayanan ma'amala a lokacin da ake ciki
Bayanai na iya fitowa daga littattafan kuɗi, takardun kuɗi na tallace-tallace, odar sayayya, takardun biyan kuɗi, rasitin haya, da sauransu. Cikakken takardun ma'amala yana da mahimmanci ga daidaiton rahoton.
2. Rubuta bayanan rajista sannan a aika zuwa babban littafin.
Ana rubuta duk wata ma'amala a cikin mujallar lissafi bisa ga ƙa'idodin lissafi sannan a saka ta a cikin asusun da suka dace a cikin babban littafin lissafi. Wannan matakin yana tabbatar da cewa kowane asusu (kudin shiga, kuɗi, kaya, da sauransu) yana da daidaito daidai.
3. Shirya ma'aunin gwaji
Ma'aunin gwaji yana aiki ne don tabbatar da daidaiton cire kuɗi da bashi. Duk da cewa daidaiton ma'auni ba ya tabbatar da asusun da ba su da kurakurai, yana da mahimmanci a kula da farko.
4. Ƙirƙiri shigarwar daidaitawa
Ana buƙatar gyara don yin rikodin kuɗaɗen da aka tara/aka karɓa, kuɗaɗen da aka riga aka biya kafin lokaci, raguwar kadarori, da kuma kuɗaɗen da ba a samu ba. Idan ba tare da gyare-gyare ba, bayanin kuɗin shiga na iya zama abin ɓatarwa.
5. Lissafa COGS (idan kamfanin yana sayar da kaya)
Kamfanoni suna buƙatar tabbatar da cewa ƙarshen kaya da sayayya ta yanar gizo daidai ne. Kurakurai a cikin COGS za su shafi jimillar ribar da aka samu kai tsaye.
6. Kuɗin shiga da kashe kuɗi na rukuni bisa ga rukuni
Raba kuɗin shiga na aiki da waɗanda ba na aiki ba, da kuma sauran kuɗaɗen gudanarwa da sauran kuɗaɗen gudanarwa. Rarraba lokaci-lokaci yana sauƙaƙa kwatantawa tsakanin lokaci.
7. Shirya rahoton riba da asara bisa ga tsarin da aka zaɓa.
Shigar da alkaluman daga ma'aunin gwaji da aka daidaita. Tabbatar da cewa tsarin gabatarwar ya bayyana: kudaden shiga → COGS → jimlar riba → kuɗaɗen aiki → kuɗin shiga/kuɗaɗen aiki → sauran kuɗaɗen shiga/kuɗaɗen shiga → riba kafin haraji → haraji → jimlar kuɗin shiga.
8. Yi bita da kuma nazarin sakamakon
Yi bincike mai sauƙi: kwatanta da lokacin da ya gabata, duba jimlar riba da rabon riba, sannan ka nemi manyan canje-canje a cikin farashi ko abubuwan samun kuɗi.
Misali Mai Sauƙi na Rahoton Riba da Asara
Misali, kamfanin ciniki yana shirya rahoto don watan Afrilu:
– Tallace-tallace: Rp. 120.000.000
– Kudin Kayayyakin da aka Sayar: Rp. 75.000.000
– Kudin albashi: Rp. 15.000.000
– Kudin haya: Rp. 5.000.000
– Kudin wutar lantarki da intanet: Rp. 2.000.000
– Kuɗaɗen tallatawa: IDR 3.000.000
– Kudin riba: Rp1.000.000
– Harajin samun kudin shiga (wanda aka kiyasta): Rp. 4.000.000
Don haka lissafin shine:
– Jimlar riba = 120.000.000 – 75.000.000 = Rp. 45.000.000
– Jimillar kuɗaɗen aiki = 15.000.000 + 5.000.000 + 2.000.000 + 3.000.000 = Rp25.000.000
– Ribar aiki = 45.000.000 – 25.000.000 = Rp. 20.000.000
– Riba kafin haraji = 20.000.000 – 1.000.000 = Rp. 19.000.000
– Ribar da aka samu = 19.000.000 – 4.000.000 = Rp. 15.000.000
Daga wannan misali, mai kasuwancin zai iya tantance cewa jimillar ribar tana da kyau sosai, amma yana buƙatar sa ido kan kuɗaɗen aiki don kada su ƙaru da yawa.
Kurakurai da Aka Saba Yi Don Gujewa
Kurakurai da dama da ake yawan samu yayin shirya bayanan kudin shiga. Na farko, hada ma'amaloli na sirri na mai shi da ma'amaloli na kamfani, wanda ke haifar da rashin daidaiton kudaden shiga da kashe kudi. Na biyu, rashin daidaita shigarwar, kamar mantawa da yin rikodin raguwar darajar kaya ko tara kudaden shiga. Na uku, yin kuskuren lissafin COGS saboda ba a sabunta bayanan kaya ba. Na hudu, gane kudaden shiga kafin a yi amfani da su ko kuma gane kashe kudi a lokacin da bai dace ba. Guje wa wadannan kurakuran zai kara sahihancin rahoton.
Penutup
Shirya bayanin kuɗin shiga muhimmin tsari ne wanda ke nuna aikin kuɗi na kamfani a cikin wani takamaiman lokaci. Ta hanyar fahimtar abubuwan da ke cikin rahoton, zaɓar tsarin da ya dace, da kuma bin matakan shiri daidai - daga yin rikodin ma'amaloli zuwa daidaita su - kamfani zai iya samar da rahoto mai inganci da bayanai. Bayanin kuɗin shiga da aka tsara da kyau ba wai kawai ya cika buƙatun bayar da rahoto ba, har ma yana aiki a matsayin kayan aiki mai ƙarfi na gudanarwa don sarrafa farashi, ƙara riba, da haɓaka dabarun kasuwanci masu inganci a nan gaba.
