Kuwerengera Ndalama Zoyambira
Kuwerengera ndalama pogwiritsa ntchito ndalama ndi njira yowerengera ndalama yomwe imazindikira ndalama zomwe zagwiritsidwa ntchito pamene ndalama zalandiridwa kapena kuperekedwa. Izi zikutanthauza kuti zochitika zimalembedwa pamene ndalama zalowa ndi kutuluka, osati pamene ufulu ndi maudindo zachitika. Njirayi imagwiritsidwa ntchito kwambiri ndi mabizinesi ang'onoang'ono, ang'onoang'ono, ndi apakatikati (MSMEs), mabungwe ena osapindula, ndi mabungwe omwe ali ndi zochitika zosavuta komanso opanda zochitika zovuta za ngongole. Mwachizolowezi, kuwerengera ndalama pogwiritsa ntchito ndalama kumaonedwa kuti ndikosavuta kumvetsetsa chifukwa kumawonetsa momwe ndalama zilili panthawi inayake.
Tanthauzo ndi Mfundo Zoyambira
Mu akaunti yowerengera ndalama, ndalama zimazindikirika kampani ikalandira malipiro kuchokera kwa kasitomala. Mwachitsanzo, ngati sitolo ikugulitsa katundu mu Januwale koma kasitomala sanalipire mpaka February, ndalamazo zimalembedwa mu February. Mofananamo, ndalama zomwe zagwiritsidwa ntchito zimalembedwa ndalamazo zikalipidwa. Ngati kampani ikalandira bilu yamagetsi ya March koma osalipira mpaka April, ndalama zomwe zagwiritsidwa ntchito zamagetsi zimalembedwa mu April.
Mfundo yaikulu ndi yosavuta: palibe ndalama, palibe zolemba. Chifukwa chake, malipoti azachuma omwe akubwera adzakhudzidwa kwambiri ndi nthawi yolandira ndalama ndi kugawa. Kumbali imodzi, njira iyi imapangitsa kuti eni mabizinesi aziona mosavuta ndalama zomwe zilipo—ngati ndalamazo ndizokwanira kuphimba ngongole za nthawi yochepa. Kumbali ina, njira iyi sikuwonetsa bwino momwe chuma chikuyendera ngati zochitika zambiri zimachitika pangongole.
Momwe Kujambulira Tsiku ndi Tsiku Kumagwirira Ntchito
Kuwerengera ndalama pogwiritsa ntchito ndalama nthawi zambiri kumayamba ndi buku la ndalama kapena akaunti ya banki. Ndalama iliyonse imalembedwa ngati ndalama, ndipo ndalama iliyonse imalembedwa ngati ndalama kapena kugula katundu, kutengera mtundu wa malonda. Mwachitsanzo:
1. Ndalama zomwe zalandiridwa kuchokera ku malonda a ndalama zimalembedwa ngati ndalama zomwe zapezeka patsiku lolandiridwa.
2. Ndalama zomwe zalandiridwa kuchokera ku malipiro a ndalama zomwe zalandiridwa zimalembedwanso ngati ndalama zomwe zapezeka pa tsiku lomwe zalandiridwa, ngakhale kuti kugulitsa kunachitika nthawi yapitayi.
3. Malipiro a lendi, malipiro, magetsi, ndi zipangizo zopangira zinthu amalembedwa ngati ndalama zomwe zagwiritsidwa ntchito zikalipidwa.
4. Kugula katundu monga makompyuta kapena makina kumalembedwa ndalama zikaperekedwa. Mwachidule, mabizinesi ena amalemba mwachindunji ngati ndalama zomwe zagwiritsidwa ntchito, ngakhale kuti zitha kuonedwa ngati katundu mu akaunti.
Njira imeneyi nthawi zambiri imagwiritsidwa ntchito limodzi ndi kusunga zolemba zosavuta—monga kugwiritsa ntchito spreadsheet. Cholinga chachikulu ndi umboni wa zochitika monga malisiti, maoda ogulira, mawu a akaunti, ndi ma deposit slips.
Ubwino wa Akaunti Yoyambira Ndalama
Pali zabwino zingapo zomwe zimapangitsa njira iyi kukhala yotchuka, makamaka m'mabizinesi ang'onoang'ono:
1. Zosavuta komanso zosavuta kugwiritsa ntchito
Eni mabizinesi safunika kumvetsetsa bwino mfundo zokhutiritsa monga zolipira, zolipira, kapena kuchepa kwa mtengo. Kulemba kumadalira nthawi yomwe ndalama zimalowa ndi kutuluka.
2. Yoyenera kuyang'anira kayendetsedwe ka ndalama
Popeza maakaunti onse amayang'ana kwambiri ndalama, malipoti omwe amapezeka amathandiza eni mabizinesi kudziwa mwachangu ndalama zomwe ali nazo. Izi ndizofunikira kwambiri pazisankho za tsiku ndi tsiku, monga kugula zinthu, kulipira malipiro, kapena kukonzekera ntchito.
3. Kuchepetsa ndalama zoyendetsera ntchito
Kuwerengera ndalama sikufuna njira yovuta yowerengera ndalama, motero kuchepetsa mtengo wa ogwira ntchito yowerengera ndalama kapena mapulogalamu okwera mtengo. Kuchita bwino kumeneku ndi mwayi waukulu kwa makampani ang'onoang'ono komanso apakatikati (MSMEs).
4. Chepetsani kuyerekezera
Mu akaunti yowerengera ndalama, maakaunti nthawi zambiri amakhala ndi zowerengera, monga ndalama zomwe zimalipidwa pa akaunti zokayikitsa kapena ndalama zomwe zagwiritsidwa ntchito. Kuwerengera ndalama kumapewa zowerengera zambirizi, chifukwa kulemba kumachitika pokhapokha ndalama zitayenda.
Zofooka ndi Zoopsa
Ngakhale kuti ndi kothandiza, kuwerengera ndalama pogwiritsa ntchito ndalama kuli ndi zofooka zingapo zomwe ziyenera kuganiziridwa:
1. Sichikuwonetsa molondola momwe zinthu zilili panthawiyi
Popeza ndalama zomwe zimalowa ndi zomwe zimagwiritsidwa ntchito zimadalira nthawi yolipira, phindu ndi kutayika zimatha "kusokonekera." Bizinesi ingawoneke ngati ili ndi phindu lalikulu mwezi umodzi chifukwa makasitomala ambiri amalipira nthawi imodzi, ngakhale kuti malondawo adachitikadi m'miyezi yapitayi.
2. Sichisonyeza maudindo ndi ufulu wosalipidwa
Kuwerengera ndalama sikungowonetsa zokha ndalama zomwe sizinalipidwe kapena zomwe sizinalandidwe. Zotsatira zake, malipoti azachuma angawoneke abwino kuposa momwe alili ngati pali ma invoice ambiri omwe sanalipidwe kapena kuchuluka kwa malonda a ngongole omwe sanalandidwe.
3. Zovuta kugwiritsa ntchito pa mabizinesi omwe akukula
Bizinesi ikayamba kuchita zinthu zambiri zokhudzana ndi ngongole, kupeza zinthu zomwe zili m'sitolo, kapena kugwiritsa ntchito ndalama, kuwerengera ndalama kumakhala kosakwanira. Osunga ndalama, mabanki, kapena anthu ena nthawi zambiri amafuna malipoti omwe amasonyeza momwe ndalama zilili bwino.
4. Sizikugwirizana ndi miyezo ina yofotokozera malipoti
Mu miyezo yambiri yowerengera ndalama, makamaka makampani omwe amafunika kukonzekera malipoti azachuma, maziko a ndalama zomwe zasungidwa ndi omwe amakondedwa kapena amafunika. Kuwerengera ndalama nthawi zambiri kumagwiritsidwa ntchito mkati mwa kampani kapena m'mabungwe omwe ali ndi zovuta zochepa.
Chitsanzo Chosavuta cha Kuyerekeza kwa Cash vs. Accrual
Mwachitsanzo, pa Disembala 28, bizinesi yothandiza anthu inamaliza ntchito yamtengo wapatali wa Rp. 10.000.000, koma kasitomala adalipira pa Januware 5 okha.
- Ndalama zomwe zapezeka: ndalama zokwana Rp. 10.000.000 zalembedwa pa Januware 5 (chaka chamawa).
- Kuchuluka kwa ndalama zomwe zapezeka: ndalama zokwana Rp10.000.000 zidzadziwika pa Disembala 28 chifukwa ntchito zomwe zaperekedwa zachitika, ngakhale kuti ndalamazo sizinalandiridwebe (zolembedwa ngati zolandirira).
Chitsanzo ichi chikuwonetsa kuti maziko a ndalama amayang'ana kwambiri kuchuluka kwa ndalama zomwe zikuyenda, pomwe maziko a ndalama zomwe zikupezeka amayang'ana kwambiri nthawi yomwe ntchito zachuma zimachitika.
Kodi Akaunti Yowerengera Ndalama Ndi Yoyenera Kugwiritsa Ntchito Liti?
Kuwerengera ndalama pogwiritsa ntchito ndalama n'koyenera mabizinesi omwe nthawi zambiri amagwiritsa ntchito ndalama komanso zinthu zosavuta. Zitsanzo zikuphatikizapo malo ogulitsira zakudya ang'onoang'ono, ogulitsa ang'onoang'ono, opereka chithandizo chapakhomo, kapena mabizinesi komwe malipiro a makasitomala nthawi zonse amaperekedwa mwachindunji (ndalama kapena kusamutsa kubanki). Muzochitika izi, malipoti pogwiritsa ntchito ndalama ndi okwanira kuwunika ndalama zogwirira ntchito komanso kukonzekera zosowa za ndalama.
Komabe, ngati bizinesi yayamba kugulitsa pa ngongole, ili ndi katundu wambiri, kapena ikufuna kupereka malipoti a ngongole kubanki, ndiye kuti njira yopezera ndalama kapena kuphatikiza ndalama ndi ndalama zokwana (modified cash basis) ingakhale yoyenera kwambiri. Mabizinesi ambiri amayambanso ndi ndalama zokwana kuti zikhale zosavuta, kenako n’kusintha kupita ku ndalama zokwana pamene kukula kwawo ndi zosowa zawo za malipoti zikuwonjezeka.
Makhalidwe Abwino mu Kuwerengera Ndalama
Pofuna kuonetsetsa kuti kuwerengera ndalama kukupitilizabe kupereka chidziwitso chothandiza, njira zotsatirazi zingagwiritsidwe ntchito:
1. Lekanitsani ndalama zanu ndi za bizinesi. Izi ndizofunikira kuti mupewe kulankhulana molakwika komanso kuti muzitha kusankha zochita mopanda tsankho.
2. Lembani zochitika tsiku lililonse kapena nthawi iliyonse yomwe pali zochitika. Kusasinthasintha n'kofunika kwambiri kuposa kudikira kuti ziwonjezeke.
3. Sungani bwino zolemba za malonda. Mapepala ndi mawu a banki ndi maziko olembera.
4. Chitani mgwirizano wa banki. Gwirizanitsani zolemba zandalama ndi zochitika za akaunti kuti mupewe zolakwika.
5. Pangani chidule cha mwezi uliwonse. Osachepera, fotokozani za ndalama zomwe mumapeza, ndalama zomwe mwagwiritsa ntchito, ndi ndalama zomwe zatsala kuti muwone momwe zinthu zikuyendera.
Mapeto
Kuwerengera ndalama pogwiritsa ntchito ndalama ndi njira yolembera ndalama zomwe zimaika patsogolo ndalama zomwe zikuyenda—ndalama zimazindikirika pamene ndalama zalandiridwa ndipo ndalama zomwe zagwiritsidwa ntchito zimazindikirika pamene ndalama zaperekedwa. Njirayi ndi yosavuta, yosavuta kuyigwiritsa ntchito, ndipo imathandiza kwambiri mabizinesi ang'onoang'ono kuyendetsa bwino ndalama. Komabe, kuwerengera ndalama kumakhala ndi zoletsa, makamaka powonetsa momwe chuma chikuyendera nthawi zina komanso powonetsa ufulu ndi maudindo omwe sanakwaniritsidwe. Chifukwa chake, kusankha njira kuyenera kusinthidwa kuti kugwirizane ndi zosowa za bizinesi, zovuta pazochitika, ndi zolinga za malipoti. Kwa mabizinesi ambiri ang'onoang'ono, kuwerengera ndalama ndi gawo loyamba lothandiza musanasinthe kupita ku njira yowonjezera pamene bizinesi ikukula.
