Kuwerengera Ndalama
Kuwerengera ndalama zokwana ndi njira imodzi yofunika kwambiri pa kuwerengera ndalama masiku ano chifukwa imasonyeza bwino momwe chuma cha bungwe chilili. Mosiyana ndi ndalama zomwe zimagwiritsidwa ntchito, zomwe zimangolemba zochitika pamene ndalama zalandiridwa kapena kulipidwa, ndalama zomwe zimagwiritsidwa ntchito zimazindikira ndalama zomwe zapezeka ndi ndalama zomwe zagwiritsidwa ntchito kapena pamene ufulu ndi maudindo abwera, mosasamala kanthu za ndalama zomwe zikuyenda nazo. Chifukwa chake, malipoti azachuma omwe amabwera chifukwa cha izi amakhala olondola kwambiri poyesa momwe bungwe limagwirira ntchito komanso momwe ndalama zilili, kaya ndi kampani, bungwe lopanda phindu, kapena bungwe la boma.
Tanthauzo ndi Mfundo Zoyambira
Mwachidule, kuwerengera ndalama pogwiritsa ntchito ndalama zomwe zapezedwa ndi njira yolembera ndalama zomwe zimazindikira ndalama zomwe zapezedwa komanso zomwe zagwiritsidwa ntchito. Mfundo imeneyi ikugwirizana kwambiri ndi mfundo yofananira, yomwe imati ndalama zomwe zagwiritsidwa ntchito ziyenera kulembedwa munthawi yomweyo ndi ndalama zomwe zapezedwa kuti phindu ndi kutayika ziwonetse momwe zinthu zayendera panthawiyo.
Mwachitsanzo, ngati kampani ikugulitsa katundu pa ngongole mu Marichi ndipo ikalandira malipiro mu Epulo yokha, ndalama zomwe zapezeka zimazindikirikabe mu Marichi chifukwa kugulitsa ndi kutumiza katunduyo kunachitika mwezi umenewo. Mosiyana ndi zimenezi, ndalama zomwe zimagwiritsidwa ntchito popanga malonda—monga mtengo wa katundu wogulitsidwa, ndalama zotumizira, kapena ndalama zogulitsira—zimalembedwanso mu Marichi, ngakhale kuti zina sizingalipidwe mpaka Epulo.
Kusiyana pakati pa Accrual Basis ndi Cash Basis
Kusiyana kwakukulu pakati pa akaunti ya accrual ndi cash basis kuli mu nthawi yozindikira zochitika:
1. Maziko a ndalama: ndalama zomwe zapezeka zimalembedwa ndalama zikalandiridwa, ndalama zomwe zagwiritsidwa ntchito zimalembedwa ndalama zikalipidwa.
2. Maziko a ndalama zomwe zapezeka: ndalama zomwe zapezeka zimalembedwa pamene zapezeka, ndalama zomwe zagwiritsidwa ntchito zimalembedwa pamene zachitika.
Maziko a ndalama nthawi zambiri amakhala osavuta, oyenera mabizinesi ang'onoang'ono omwe ali ndi zochitika zochepa. Komabe, maziko a ndalama nthawi zambiri amayambitsa tsankho chifukwa sawonetsa zolipira, zolipira, ndi zina zomwe zimakhudza mkhalidwe wazachuma. Mosiyana ndi zimenezi, maziko a ndalama zomwe zawonongeka zimakhala zovuta kwambiri chifukwa zimafuna kulemba maakaunti monga maakaunti omwe amalipidwa, maakaunti omwe amalipidwa, ndalama zomwe zalipidwa kale, ndalama zomwe sizinapezeke, ndi kuchepa kwa mtengo wa katundu.
Zigawo Zofunika mu Accrual-Based Accounting
Muzochita, pali njira zambiri zomwe zimaganiziridwa komanso zomwe zimagwiritsidwa ntchito:
1. Maakaunti Oyenera Kulipidwa
Maakaunti obwezeredwa amapangidwa pamene kampani yagulitsa katundu kapena ntchito koma sinalandire malipiro. Malinga ndi kuchuluka kwa ndalama zomwe zabwezeredwa, ndalama zimazindikirika pamene kugulitsa kukuchitika, pomwe maakaunti obwezeredwa amalembedwa ngati chuma. Maakaunti obwezeredwa awa amachepetsedwa kasitomala akalipira.
2. Maakaunti Oyenera Kulipira (Maakaunti Oyenera Kulipira)
Maakaunti olipira ndi udindo wa kampani kulipira ogulitsa katundu kapena ntchito zomwe alandira. Ndalama zokhudzana ndi izi zimalembedwa katundu/ntchitozo zikalandiridwa, osati pamene malipiro aperekedwa. Izi zimathandiza osunga ndalama ndi oyang'anira kuzindikira ngongole zomwe sizinalipidwe.
3. Ndalama Zogwiritsidwa Ntchito
Ndalama zomwe zagwiritsidwa ntchito nthawi zambiri zimachitika pamene ndalama zomwe zagwiritsidwa ntchito kale koma sizinalipidwe. Mwachitsanzo, malipiro a wantchito ayenera kulipidwa kumapeto kwa mwezi, koma amalipidwa kumayambiriro kwa mwezi wotsatira. Kampaniyo idzalemba ndalama zomwe zagwiritsidwa ntchito ndi malipiro omwe ayenera kulipidwa kumapeto kwa mwezi.
4. Ndalama Zopezeka
Ndalama zomwe zapezeka zimapezeka kampani ikapereka chithandizo kapena kutumiza katundu koma sinaperekebe invoice kwa kasitomala. Mwachitsanzo, mlangizi akhoza kukhala atamaliza ntchito kumapeto kwa mwezi, koma invoiceyo situmizidwa mpaka sabata yotsatira. Ndalama zomwe zapezeka zimalembedwabe mwezi womwe ntchitoyo yamalizidwa.
5. Ndalama Zosapezedwa ndi Ndalama Zolipirira Pasadakhale
Ndalama zomwe sizinapezeke zimachitika kampani ikalandira malipiro isanaperekedwe ntchito, monga kulembetsa pachaka komwe kumalipidwa pasadakhale. Izi zimalembedwa ngati ngongole ndipo zimazindikirika ngati ndalama pakapita nthawi. Ndalama zomwe zimalipidwa pasadakhale ndizosiyana: kampaniyo imalipira ndalama zomwe zimalipidwa pasadakhale, monga lendi kapena inshuwaransi, zomwe zimazindikirika ngati ndalama zomwe zimalipidwa panthawi yomwe zimapindula.
6. Kutsika kwa mtengo
Potengera kuchuluka kwa katundu, katundu wokhazikika monga magalimoto, makina, kapena nyumba sizimalipidwa nthawi yomweyo akagulidwa. Ndalama zake zimaperekedwa nthawi yonse ya moyo wawo wothandiza kudzera mu kuchepa kwa mtengo. Izi ndizofunikira kuti mtengo wogwiritsira ntchito katunduyo ugwirizane ndi ndalama zomwe katunduyo amapeza pakapita nthawi.
Ubwino wa Akaunti Yogwiritsidwa Ntchito Polemba
Kuwerengera ndalama pogwiritsa ntchito ndalama zomwe zasungidwa kumapereka maubwino angapo omwe amawapangitsa kukhala muyezo wofala pa malipoti azachuma:
1. Chidule cholondola kwambiri cha magwiridwe antchito
Chikalata cha ndalama chikuwonetsa ndalama zomwe zapezeka ndi zomwe zagwiritsidwa ntchito panthawi yomwe zachitika, kotero phindu silimapita patsogolo chifukwa cha kusiyana kwa nthawi yolipira.
2. Imasonyeza momwe ndalama zilili
Chikalata chowerengera ndalama chili ndi zolipira ndi zolipirira, kotero kuti okhudzidwa ndi nkhaniyi athe kuwona bwino momwe ndalama zilili komanso momwe ndalama zilili.
3. Thandizani kupanga zisankho
Oyang'anira akhoza kuwunika phindu pa chinthu chilichonse, pa polojekiti iliyonse, kapena nthawi iliyonse chifukwa ndalama ndi ndalama zomwe amapeza zimagwirizana.
4. Kuonjezera udindo ndi kuwonekera poyera
Kwa mabungwe akuluakulu kapena mabungwe aboma, ndalama zomwe zasungidwa zimathandiza kupeza ngongole za nthawi yayitali, kuphatikizapo ngongole ndi mapangano omwe sanalipidwe.
5. Kuthandizira ma audit ndi kutsatira miyezo
Miyezo yambiri ya zachuma imafuna maziko a ndalama chifukwa imayimira ogwiritsa ntchito malipoti azachuma.
Mavuto ndi Zolepheretsa
Ngakhale ubwino wake pankhani ya ubwino wa chidziwitso, maziko a ndalama zogulira zinthu alinso ndi mavuto:
1. Zovuta kwambiri ndipo zimafuna dongosolo loyera
Zimafunika kusunga zolemba molongosoka, kuyanjana nthawi ndi nthawi, komanso kumvetsetsa majenereta osinthira kumapeto kwa nthawi.
2. Zimaphatikizapo kuyerekezera ndi kuweruza mwaluso
Zitsanzo zikuphatikizapo kuwunika ndalama zomwe zimafunika kuti ndalamazo zigwiritsidwe ntchito pa akaunti zokayikitsa, kuyerekezera nthawi yogwiritsira ntchito katundu, kapena kuzindikira ndalama zomwe zapezeka pa mgwirizano. Ziwerengero zimenezi zingayambitse kusiyana kwa matanthauzidwe.
3. Sizimasonyeza nthawi zonse momwe ndalama zilili
Kampani ingawoneke ngati yapindula pa lipoti la ndalama zomwe zasungidwa, koma ikukumana ndi mavuto okhudzana ndi ndalama zomwe zagwiritsidwa ntchito chifukwa cha malonda osasonkhanitsidwa. Chifukwa chake, lipoti la ndalama zomwe zasungidwa limakhala lofunikira kuti lipereke chidziwitso chokwanira.
Chitsanzo Chosavuta cha Kukhazikitsa
Tiyerekeze kuti kampani yokonza mapulani yalandira pulojekiti yamtengo wapatali wa Rp20.000.000 pa June 1. Ntchitoyo imamalizidwa pa June 25, koma kasitomala salipira mpaka July 10. Pansi pa accrual basis of accounting, ndalama za Rp20.000.000 zimazindikirika mu June chifukwa ntchitoyo yachitika. Kumapeto kwa June, kampaniyo imalemba akaunti yolipira ya Rp20.000.000. Ndalama zikalandiridwa mu July, ndalama zolipira zimachepa ndipo ndalama zimawonjezeka, zomwe zimapangitsa kuti ndalama za July zisasinthe.
Mosiyana ndi zimenezi, ngati kampani ili ndi bilu yamagetsi ya Rp1.500.000 ya June yomwe imalipidwa pa Julayi 5 yokha, ndalama zamagetsi zimalembedwabe mu June ndipo zimalembedwa ngati ngongole kumapeto kwa June. Ikalipidwa mu Julayi, ngongole imachepa ndipo ndalama zimachepa.
Kufunika kwa Bizinesi ndi Boma
Maakaunti ozikidwa pa ndalama zogulira zinthu (Accrual-based accounting) amagwiritsidwa ntchito kwambiri ndi makampani chifukwa amathandiza osunga ndalama, obwereketsa ndalama, ndi oyang'anira kuwunika bwino momwe ndalama zilili. M'boma, kugwiritsa ntchito ndalama zogulira zinthu (accrual basis) kukugogomezeredwanso kwambiri kuti kulimbikitse kuyankha pa kayendetsedwe ka bajeti, kuwunika ngongole za nthawi yayitali, ndikukweza ubwino wopereka malipoti azachuma a boma/chigawo. Ndi ndalama zogulira zinthu (accrual basis), katundu ndi ngongole za boma monga ngongole, ma penshoni, kapena ma bilu osalipidwa zitha kulembedwa momveka bwino.
Mapeto
Kuwerengera ndalama zokwana ndi njira yolembera ndalama zomwe zimazindikira ndalama ndi ndalama zomwe zagwiritsidwa ntchito potengera zochitika, osati kungoyang'ana ndalama zomwe zagwiritsidwa ntchito. Njira imeneyi imapanga malipoti azachuma ophunzitsa zambiri chifukwa imawonetsa ndalama zomwe zimayenera kulipidwa, zolipira, kuchepa kwa mtengo, ndi kusintha kwina komwe kukuwonetsa momwe chuma chilili. Ngakhale kuti imafuna njira yovuta kwambiri yowerengera ndalama komanso yokhudza kuyerekezera, ubwino wake pakukweza ubwino wa chidziwitso cha zachuma, kuwonekera poyera, komanso kupanga zisankho zimapangitsa kuti maziko a ndalama zokwana kukhala maziko oyambira a ntchito zaukadaulo zowerengera ndalama masiku ano.
