Kuwerengera Ndalama ndi Ndalama Zofanana
Ndalama ndi zofanana ndi ndalama ndiye maziko a ndalama za kampani. Pafupifupi zochitika zonse zamabizinesi—kuyambira kulandira malipiro a makasitomala ndi kulipira ogulitsa mpaka kulipira antchito ndi kubweza ngongole—zimachepetsa kasamalidwe ka ndalama. Popeza ndi ndalama zambiri komanso zosavuta kugwiritsa ntchito molakwika, ndalama ndi imodzi mwa maakaunti omwe amawunikidwa pafupipafupi komanso olamulidwa bwino. Nkhaniyi ikufotokoza tanthauzo la ndalama ndi zofanana ndi ndalama, zigawo zake, chithandizo cha maakaunti, ndi machitidwe owongolera mkati omwe ndi ofunikira pakupereka malipoti olondola komanso odalirika azachuma.
Kumvetsetsa Ndalama ndi Zofanana ndi Ndalama
Kawirikawiri, ndalama ndi ndalama zomwe zilipo kuti mugwiritse ntchito nthawi yomweyo. Ndalama zimaphatikizapo ndalama zomwe zilipo komanso zomwe zili kubanki. Mu balance sheet, ndalama zimaperekedwa ngati chuma chamakono chifukwa zingagwiritsidwe ntchito nthawi iliyonse kuti zithandizire ntchito za kampaniyo.
Pakadali pano, ndalama zofanana ndi ndalama ndi ndalama zomwe zimayikidwa nthawi yochepa zomwe zimakhala ndi ndalama zambiri, zomwe zimasanduka ndalama mosavuta mu ndalama zinazake, ndipo zimakhala ndi chiopsezo chochepa cha kusinthasintha kwa mtengo. Kwenikweni, ndalama zofanana ndi ndalama "ndizofanana" ndi ndalama chifukwa zimatha kuthetsedwa mwachangu komanso mosamala.
Malinga ndi miyezo yambiri yowerengera ndalama, ndalama zofanana ndi ndalama nthawi zambiri zimakhala ndi nthawi yochepa kwambiri yokhwima, nthawi zambiri miyezi itatu kapena kuchepera kuyambira tsiku logula. Kukhwima kumeneku ndikofunikira kuti chidachi chiwonetsedi kuchuluka kwa ndalama komanso chiopsezo chochepa.
Zigawo za Ndalama
Ndalama zomwe zimachitika nthawi zambiri zimakhala ndi mitundu yosiyanasiyana:
1. Ndalama: ndalama zasiliva ndi zasiliva zosungidwa m'bokosi laling'ono la ndalama kapena m'chikwama chosungiramo ndalama.
2. Ndalama zomwe zili mu akaunti ya banki: cheke kapena ndalama zomwe zingachotsedwe nthawi iliyonse.
3. Macheke ndi ma bilu a giro omwe alandiridwa ndipo angathe kulipidwa nthawi yomweyo (ngati palibe vuto).
4. Ndalama zochepa: ndalama zomwe zimayikidwa pambali kuti zigwiritsidwe ntchito pazinthu zazing'ono, mwachitsanzo ndalama zoyendera zapafupi, ndalama zochitira misonkhano, kapena kugula zinthu zolembera.
Komabe, ndikofunikira kudziwa kuti si ndalama zonse zomwe zili kubanki zomwe zimagawidwa ngati ndalama zokha. Ndalama zochepa zomwe zimatsala—monga ndalama zolipirira, ndalama zotsimikizira, kapena ndalama zomwe zingagwiritsidwe ntchito pazinthu zinazake—nthawi zambiri zimafunika kuperekedwa padera kapena kuwululidwa mokwanira m'makalata a malipoti azachuma, kutengera mtundu wa zoletsazo.
Zigawo Zofanana ndi Ndalama
Ndalama zofanana ndi ndalama nthawi zambiri zimakhala ndi zida zamadzimadzi komanso zotsika mtengo, monga:
- Madipoziti a nthawi yochepa kwambiri (monga mwezi umodzi kapena miyezi itatu) omwe angathe kulipidwa popanda chilango chachikulu.
- Zitetezo za msika wa ndalama zomwe zimakula pakapita nthawi ndipo zimakhala ndi chiopsezo chochepa cha ngongole.
- Zida zina zamsika wa ndalama zomwe zingasinthidwe mwachangu kukhala ndalama pamtengo wotsimikizika.
Zida monga masheya wamba sizimaonedwa ngati ndalama zofanana ndi ndalama chifukwa mtengo wake umasinthasintha. Ma bond a nthawi yayitali nawonso si ndalama zofanana ndi ndalama chifukwa ali ndi zoopsa zosiyanasiyana za kusinthasintha kwa mtengo ndi kuchuluka kwa ndalama zomwe zimagulitsidwa.
Kuzindikira ndi Kuyeza
Mu akaunti, ndalama ndi zofanana ndi ndalama zimazindikirika kampani ikapeza ulamuliro wa ndalama kapena zida zofanana ndi ndalama. Miyeso nthawi zambiri imagwiritsa ntchito mtengo wamba wa ndalama ndi ndalama zonyamulira zomwe zimayerekeza mtengo woyenera wa zofanana ndi ndalama. Chifukwa chakuti zofanana ndi ndalama zimakhala zakanthawi kochepa ndipo zimakhala ndi chiopsezo chochepa, kusiyana kwa mtengo nthawi zambiri sikofunikira.
Chofunika kwambiri popereka malipoti ndikuonetsetsa kuti katundu wagawidwa m'magulu oyenera: kaya chida chaikidwa m'magulu monga ndalama, ndalama zofanana ndi ndalama, ndalama zomwe zayikidwa kwakanthawi kochepa, kapena katundu wina. Kusayikidwa m'magulu molakwika kungakhudze momwe kampani ilili komanso momwe imasankhira thanzi la zachuma.
Kujambula Ndalama Zogulira
Kugulitsa ndalama tsiku ndi tsiku kumalembedwa pogwiritsa ntchito njira yochotsera ndalama ndi ngongole. Chitsanzo chosavuta:
- Malisiti a ndalama kuchokera ku malonda a ndalama
Debit: Ndalama
Ngongole: Malonda
- Ndalama zomwe zimaperekedwa kuchokera ku malipiro a makasitomala
Debit: Ndalama
Ngongole: Maakaunti Oyenera Kulipidwa
- Malipiro kwa ogulitsa
Debit: Maakaunti Oyenera Kulipira
Ngongole: Ndalama
- Kulipira ndalama zogwirira ntchito (monga magetsi, lendi)
Debit: Ndalama (Magetsi/Lendi)
Ngongole: Ndalama
Kawirikawiri, makampani nthawi zambiri amagwiritsa ntchito mabuku osungira ndalama kapena ma module a ndalama/banki m'machitidwe owerengera ndalama kuti alembe zochitika motsatira nthawi, limodzi ndi umboni wokwanira wa zochitika (ma invoice, ma risiti, umboni wosonyeza kusamutsa).
Ndondomeko ya Ndalama Zazing'ono: Kusakhazikika ndi Kusinthasintha
Ndalama zochepa nthawi zambiri zimayendetsedwa pogwiritsa ntchito njira ziwiri:
1. Dongosolo la zogulitsa
Mu dongosololi, ndalama zochepa zimasungidwa pa ndalama zokhazikika. Ndalama zochepa zimalembedwa pogwiritsa ntchito ma disbursement slips, ndipo ndalama zikachepa, ndalama zochepa zimabwezedwanso kufika pa ndalama zomwe zaperekedwa.
Zolemba za akaunti nthawi zambiri zimapangidwa pokonzanso:
Debit: Ndalama zokhudzana nazo (zoyendera, zolembera, ndi zina zotero)
Ngongole: Ndalama/Banki
2. Dongosolo losinthasintha
Ndalama zochepa zomwe zagwiritsidwa ntchito zimalembedwa nthawi yomweyo zikachitika, zomwe zimapangitsa kuti ndalama zomwe zili mu akaunti ya ndalama zazing'ono zisinthe kutengera zomwe zachitika. Dongosololi siligwiritsidwa ntchito kawirikawiri chifukwa ndi lovuta kulilamulira.
Njira yogulitsira katundu nthawi zambiri imaonedwa kuti ndi yabwino kwambiri poyang'anira chifukwa imathandizira kuyanjanitsa pakati pa ndalama zenizeni ndi umboni wa ndalama zomwe zagwiritsidwa ntchito.
Kuyanjananso kwa Banki
Njira imodzi yofunika kwambiri pakuwerengera ndalama ndi kubwezeretsanso ndalama kubanki, komwe kumaphatikizapo kufananiza ndalama zomwe zatsala malinga ndi zolemba za kampani ndi ndalama zomwe zatsala malinga ndi lipoti la banki. Kubwezeretsanso ndalama ndikofunikira chifukwa cha kusiyana kwa nthawi ndi zochitika zomwe sizinalembedwe ndi mbali iliyonse, monga:
– Ndalama zomwe zasungidwa munjira: zalembedwa ndi kampani, sizinalowebe kubanki.
- Macheke omwe sanalipidwe: alembedwa ndi kampani ngati malipiro, koma sanalipidwebe.
- Ndalama zoyendetsera banki: zolembedwa ku banki, zomwe sizinalembedwebe ndi kampani.
– Chiwongola dzanja cha banki: ndalama zomwe zimapezedwa ndi chiwongola dzanja zomwe zalembedwa kubanki, zomwe sizinalembedwebe ndi kampani.
– Cheke yokhotakhota kapena cheke yokanidwa: banki ikukana kubweza ndalama, kampaniyo iyenera kusintha ndalama zomwe ziyenera kubwezedwa.
- Kulemba zolakwika ndi kampani kapena banki.
Zotsatira za mgwirizanowu nthawi zambiri zimapanga zolemba zosinthira, mwachitsanzo ndalama zoyendetsera banki kapena ndalama zomwe zangopezeka kumene kuchokera ku lipoti la banki.
Kupereka mu Malipoti Azachuma
Mu lipoti la momwe ndalama zilili, ndalama ndi zofanana ndi ndalama zimawonetsedwa ngati chinthu chimodzi, "Ndalama ndi Zofanana ndi Ndalama." Muzolemba za lipoti la ndalama, makampani nthawi zambiri amaulula:
- Ndondomeko zowerengera ndalama zokhudzana ndi tanthauzo la ndalama zofanana ndi ndalama.
- Tsatanetsatane wa ndalama ndi zinthu zofanana ndi ndalama.
- Ndalama zochepa, ngati zilipo.
- Zoopsa zokhudzana ndi ndalama zomwe zilipo komanso kasamalidwe ka ndalama.
Ndalama ndi zofanana ndi ndalama zimagwirizananso kwambiri ndi lipoti la ndalama. Ndipotu, tanthauzo la ndalama ndi zofanana ndi ndalama zomwe zimagwiritsidwa ntchito pa balance sheet liyenera kugwirizana ndi tanthauzo lomwe limagwiritsidwa ntchito pokonzekera lipoti la ndalama. Kusintha kwa ndalama ndi zofanana ndi ndalama panthawiyi kuyenera kufotokozedwa kudzera mu ntchito, ndalama, ndi ndalama zoyendetsera ndalama.
Kulamulira Kwamkati pa Ndalama
Popeza ndalama zimakhala pachiwopsezo chachikulu cha chinyengo, makampani ayenera kukhazikitsa njira zowongolera zamkati, kuphatikizapo:
1. Kugawa maudindo: munthu amene amalandira ndalama ayenera kukhala wosiyana ndi munthu amene amalemba zochitika komanso wosiyana ndi munthu amene amakonza mgwirizano wa banki.
2. Chilolezo chogawa magawo: malipiro a ndalama zinazake ayenera kuvomerezedwa ndi mkulu wovomerezeka.
3. Zikalata zonse: ndalama zonse zomwe zalandiridwa/ndalama ziyenera kuthandizidwa ndi umboni wovomerezeka.
4. Ndalama zomwe zasungidwa tsiku ndi tsiku: ndalama zomwe zalandiridwa ziyenera kuyikidwa nthawi yomweyo kubanki kuti muchepetse chiopsezo.
5. Zoletsa kulowa: ma safe, ndalama zazing'ono, ma tokeni akubanki, ndi zilolezo zosamutsa katundu zimatetezedwa kwambiri.
6. Kugwirizanitsa ndalama mwachizolowezi: Kugwirizanitsa ndalama mwa banki kumachitika nthawi ndi nthawi (bwino pamwezi kapena pafupipafupi).
7. Kuwunika ndalama mkati ndi kuyang'anira modzidzimutsa: kuwunika ndalama zazing'ono mwachisawawa kumathandiza kupewa kugwiritsa ntchito molakwika ndalama.
Kutseka
Kuwerengera ndalama ndi zofanana ndi ndalama si kungolemba ndalama zomwe zalowa ndi zomwe zatuluka. Kumaphatikizapo kugawa bwino, kusunga zolemba mwadongosolo, kuyanjana bwino kwa banki, kuwonetsa momveka bwino, komanso kuwongolera koyenera kwamkati. Ndi kasamalidwe koyenera ka ndalama, makampani amatha kusunga ndalama, kuchepetsa chiopsezo cha chinyengo, ndikuwonjezera kudalirika kwa malipoti azachuma. Pamapeto pake, ubwino wa ndalama ndi zofanana ndi ndalama umapanga maziko ofunikira kwambiri pakupanga zisankho kwa oyang'anira, osunga ndalama, ndi obwereketsa.
