Shiri na Bayanin Canje-canje a Hannun Jari
Bayanin canje-canje a cikin hannun jari muhimmin rahoto ne na kuɗi wanda ke nuna motsi (canji) na hannun jarin wani kamfani a cikin wani takamaiman lokaci. Hannun jari yana wakiltar ragowar ribar mai shi ga kadarorin kamfani bayan cire duk wani bashi. A cikin aikin lissafin kuɗi, wannan rahoton yana taimaka wa masu amfani da bayanan kuɗi - kamar masu shi, masu zuba jari, masu ba da bashi, da gudanarwa - fahimtar yadda jari da ribar da aka riƙe ke canzawa daga farko zuwa ƙarshen lokacin saboda ayyukan aiki da ma'amaloli da masu shi.
Ma'anar da Aikin Bayanin Canje-canje a Daidaito
Gabaɗaya, bayanin canje-canje a cikin hannun jari yana gabatar da sulhu tsakanin ma'aunin hannun jari na farko da na ƙarshe. Wannan yana nufin cewa wannan rahoton ya bayyana dalilin da yasa hannun jari ke ƙaruwa ko raguwa. Ƙara yawan hannun jari yawanci yana faruwa ne ta hanyar samun kuɗin shiga da ƙarin jarin da aka biya, yayin da raguwar hannun jari gabaɗaya yana faruwa ne ta hanyar asarar kuɗi, rabon riba/raba hannun jari na masu zaman kansu, ko cire hannun jari.
Babban ayyukan bayanin canje-canje a cikin hannun jari sune:
1. Yana nuna aikin kamfanin a kaikaice, saboda ribar da aka samu ko asarar da aka samu tana shafar ribar da aka samu.
2. Samar da bayyanannen bayani game da ma'amaloli na masu shi, misali sabbin kuɗaɗen ajiya na jari ko rarraba hannun jari.
3. Yana taimakawa wajen nazarin lafiyar kuɗin kamfanin, domin canje-canje a cikin hannun jari suna da alaƙa da ikon kamfanin na kula da jari da kuma samar da riba.
4. Ya zama alaƙa tsakanin rahoton riba da asara (wanda ke samar da riba/asara) da rahoton matsayin kuɗi (wanda ke nuna hannun jarin da ke ƙarewa).
Abubuwan da Aka Fi So a cikin Bayanin Canje-canje a Daidaito
Abubuwan da ke cikin bayanin canje-canje a cikin hannun jari na iya bambanta dangane da nau'in kasuwancin da kuma ƙa'idodin lissafin kuɗi da ake amfani da su. Duk da haka, gabaɗaya, abubuwan da ke bayyana akai-akai sun haɗa da:
1. Babban jari da aka biya
Babban jari da masu shi ko masu hannun jari suka saka. A cikin kamfani, wannan na iya ɗaukar nau'in babban jari da kuma babban jari (ƙarin babban jari da aka biya).
2. Ribar da aka riƙe (ribar da aka riƙe)
Ribar da kamfanin ya tara bayan cire rabon riba. Ribar da aka samu tana ƙaruwa ne lokacin da kamfanin ya shiga ayyukan da ke samar da kuɗin shiga, kuma tana raguwa lokacin da kamfanin ya yi asara ko ya rarraba rabon riba.
3. Sauran cikakken kudin shiga (idan akwai)
A wasu kamfanoni, akwai abubuwa kamar sake kimanta riba/asarar da aka samu, bambance-bambancen musayar kuɗi, ko ribar/asarar da aka samu a fannin kuɗi waɗanda aka rubuta a matsayin wasu cikakkun kuɗin shiga kuma suna shafar hannun jari.
4. Raba-raba ko na sirri
Ribar riba tana faruwa a kamfanoni a cikin nau'in PT, yayin da masu zaman kansu sun fi yawa a cikin kasuwanci ko kamfanoni daban-daban (janyewar mai shi).
5. Ma'aunin farko da ma'aunin ƙarshe
Bayanin canje-canje a cikin hannun jari koyaushe yana farawa daga ma'aunin hannun jari na farko, sannan yana ƙara/rage canje-canje daban-daban don samar da ma'aunin rufewa wanda dole ne ya zama iri ɗaya da hannun jari a cikin bayanin matsayin kuɗi.
Tushen Shiri: Bayanan da Takardu da ake buƙata
Kafin a yi amfani da bayanin canje-canje a cikin hannun jari, masu lissafin kuɗi dole ne su shirya waɗannan bayanai:
- Ma'aunin farko na gwaji ko bayanin kuɗi na lokacin da ya gabata (don ma'aunin farko na hannun jari).
- Bayanin kudin shiga na lokacin yanzu (don ribar da aka samu ko asarar da aka samu).
– Shaidar ma'amaloli masu alaƙa da jari, misali takaddun shaidar ajiya na jari, bayar da hannun jari, ko ƙarin jarin mai shi.
– Shawarwari kan raba rabon riba (GMS) ko takardun kuɗi na sirri ga kasuwancin da ba na PT ba.
– Mujallun gyara da mujallun rufewa domin ribar/asarar wannan lokacin ta kasance ta ƙarshe kafin a mayar da ita ga ribar da aka riƙe.
Cika takardu zai sauƙaƙa tsarin sulhu da rage haɗarin bambance-bambance a cikin alkaluma tsakanin bayanin canje-canje a cikin hannun jari da kuma bayanin matsayin kuɗi.
Matakai don Shirya Bayanin Canje-canje a Hannun Jari
Matakan da ke ƙasa sune matakan shirya sanarwa game da canje-canje a cikin hannun jari waɗanda ake amfani da su akai-akai:
1. Ƙayyade ma'aunin hannun jari na farkon lokacin
An ɗauko wannan ma'auni daga hannun jarin da ke cikin bayanin ƙarshen matsayin kuɗi na lokacin da ya gabata. Idan kamfani yana da asusun hannun jari da yawa (misali, babban jari da ribar da aka riƙe), dole ne a lissafa ma'aunin farko na kowanne.
2. Shigar da ma'amaloli na mai shi (ajiyar kuɗi ko cire kuɗi)
Yi rikodin duk ma'amaloli da suka canza babban jari da aka biya a lokacin. Misalan sun haɗa da ƙarin babban jari da aka biya, bayar da sabbin hannun jari, ko cire babban jari daga masu shi.
3. Shigar da ribar ko asarar da aka samu a wannan lokacin.
Ribar kuɗi za ta ƙara hannun jari, musamman ribar da aka riƙe. Akasin haka, asarar da aka yi za ta rage ribar da aka riƙe. Wannan adadi dole ne ya zama daidai da riba da asara akan bayanin kudin shiga bayan haraji.
4. Rage ta hanyar rabon riba ko na sirri
Idan kamfani ya rarraba rabon riba, adadin zai rage ribar da aka samu. A cikin mallakar kamfani na musamman, hannun jarin mai shi ma yana raguwa saboda rarrabawa ne ga mai shi.
5. Yi lissafin wasu cikakkun abubuwa (idan ya dace)
Idan ƙungiyar ta rubuta wasu cikakkun kuɗin shiga, haɗa canjin a matsayin ɓangaren hannun jari daidai da ƙa'idar da aka yi amfani da ita.
6. Lissafa ma'aunin hannun jari na ƙarshe
Ana samun ma'aunin ƙarshe ta hanyar ƙara duk ƙarin zuwa ma'aunin farko da kuma cire duk raguwa. Jimlar hannun jarin ƙarshe dole ne ya yi daidai da jimlar hannun jari a cikin bayanin matsayin kuɗi na wannan lokacin.
Misali Mai Sauƙi na Tsarin
Ga ƙananan kasuwanci ko kamfanoni masu tsarin hannun jari mai sauƙi, tsarin rahoton zai iya zama kamar haka:
– Fara hannun jari, Janairu 1, 20XX
– Ƙarin ajiyar kuɗi
– Ribar da aka samu a wannan shekarar
– (Raba) Raba Kayayyaki Masu Zaman Kansu/Raba-raba
– Kare hannun jari, Disamba 31, 20XX
Ga kamfanoni masu asusun hannun jari da yawa, sau da yawa ana shirya bayanin canje-canje a cikin hannun jari ta hanyar teburi da ke nuna motsin kowane asusun hannun jari.
Kurakurai da Aka Saba Yi da Yadda Ake Guje Su
A aikace, wasu kurakurai na yau da kullun lokacin shirya sanarwa na canje-canje a cikin hannun jari sun haɗa da:
1. Ribar da aka yi amfani da ita ba ta ƙarshe ba ce
Idan shigarwar daidaitawa ba ta cika ba, kuɗin shiga zai canza kuma bayanin hannun jari zai zama ba daidai ba. Mafita ita ce a tabbatar da cewa an kammala aikin rufewa.
2. Ba a rubuta ribar/kayan da aka mallaka ko kuma a cikin lokacin da bai dace ba.
Rabon da aka bayyana kuma aka biya na iya samun ranaku daban-daban. Tabbatar cewa rikodin ya yi daidai da manufofin lissafin kuɗi: an gane shi lokacin da aka bayyana rabon, ba lokacin da aka biya ba, idan wannan shine mizanin da ya dace.
3. Ma'aunin ƙarshe ba iri ɗaya bane da bayanin matsayin kuɗi
Wannan rashin jituwa yawanci yana faruwa ne saboda rashin fahimtar ma'amaloli na hannun jari ko kuma rashin yin lissafi daidai. Yi sulhu da sake duba asusun hannun jari a cikin babban littafin.
4. Haɗa ma'amaloli na aiki da ma'amaloli na mai shi
Misali, ana rubuta kuɗaɗen mai shi a matsayin kuɗaɗen kasuwanci. Wannan ba daidai ba ne, domin ya kamata a haɗa su cikin kuɗaɗen mutum. Dole ne a kiyaye rabuwar ƙungiyoyi (ra'ayin ƙungiyar tattalin arziki).
Fa'idodin Bayanin Canje-canje a Daidaito don Yanke Shawara
Bayanin canje-canje a cikin hannun jari yana ba da taƙaitaccen bayani game da ko kamfanin yana da waɗannan canje-canje:
- iya samar da riba da kuma riƙe su a matsayin ribar da aka riƙe,
- yana da tsauri sosai wajen rarraba rabon riba ta yadda zai raunana jari,
- buƙatar ƙarin jari don faɗaɗawa,
- ko kuma fuskantar raguwar hannun jari wanda zai iya zama alamar haɗarin kuɗi.
Ga masu zuba jari da masu ba da bashi, karuwar yanayin hannun jari na iya nuna ci gaba mai kyau, amma har yanzu yana buƙatar a yi nazari tare da kwararar kuɗi , tsarin bashi, da kuma ribar da za a samu.
Penutup
Shirya bayanin canje-canje a cikin hannun jari shine ainihin tsarin taƙaita dukkan motsi a cikin asusun hannun jari a cikin wani lokaci da kuma tabbatar da daidaito da bayanin kuɗin shiga da bayanin matsayin kuɗi. Ta hanyar fahimtar abubuwan da suka shafi da matakan da suka shafi, kamfanoni za su iya gabatar da ƙarin bayani mai haske game da canje-canje a cikin sha'awar mallakar kamfani. Wannan rahoton ba wai kawai tsari bane, amma muhimmin kayan aiki ne don tantance aikin kamfani, manufofin rabon riba, buƙatun kuɗi, da kuma daidaiton kuɗi gabaɗaya.
