Ndalama Zothandizira Akaunti Zokayikitsa
Ndalama zothandizira maakaunti okayikitsa ndi lingaliro lofunika kwambiri la ndalama zomwe zimatsimikizira kuti malipoti azachuma akuwonetsa momwe ndalama za kampaniyo zilili. Pafupifupi bizinesi iliyonse yogulitsa katundu kapena ntchito pangongole idzakhala ndi ndalama zothandizira maakaunti. Komabe, si ndalama zonse zothandizira izi zomwe zingasonkhanitsidwe. Makasitomala ena angachedwe kulipira, akukumana ndi mavuto azachuma, kapena kulephera kugwira ntchito. Apa ndi pomwe ndalama zothandizira maakaunti okayikitsa zimabwera: monga kuzindikira koyambirira kuti ndalama zina zothandizira zingakhale zosasonkhanitsidwa.
Tanthauzo la Ndalama Zolipirira Maakaunti Okayikitsa
Mwachidule, ndalama zothandizira maakaunti okayikitsa ndi kuyerekezera kuchuluka kwa ndalama zomwe zikuyembekezeka kusasonkhanitsidwa mtsogolo. Ndalama zothandizira izi zimalembedwa ngati akaunti yotsutsana ndi ndalama zothandizira, kotero ndalama zomwe zalembedwa pa balance sheet ndi mtengo wawo wonse wopezeka. Izi zikutanthauza kuti kampaniyo simangolemba ndalama zomwe zimayenera kubwezedwa kutengera kuchuluka kwa invoice koma imaganiziranso zoopsa zolephera kulipira.
Mwachidule, lamulo la maakaunti okayikitsa silitanthauza kuti kampani ikuyang'anizana ndi kutayika; m'malo mwake, ndi njira yotetezera kuti pasakhale malipoti azachuma abwino kwambiri . Lamuloli limalola phindu lomwe lanenedwa kuti liwonetse kuchenjera kwambiri ndikutsatira mfundo ya ndalama zomwe zapezeka.
N’chifukwa chiyani ma backups awa ndi ofunikira?
Pali zifukwa zingapo zomwe kuvomereza maakaunti okayikitsa kuli kofunikira kwambiri:
1. Kukhazikitsa mfundo yanzeru
Kuwerengera ndalama bwino sikuti kumangolemba ndalama zomwe zingabwere, komanso kumayembekezera kutayika komwe kungabwere.
2. Kufananiza ndalama ndi ndalama zomwe zimagwiritsidwa ntchito (mfundo yofananiza)
Kugulitsa ngongole kumachitika masiku ano, kotero ndalama zomwe zingawononge ngongole ziyenera kuzindikirika nthawi yomweyo, m'malo moyembekezera mpaka ngongoleyo itaipa kwambiri.
3. Sinthani khalidwe malipoti azachuma
Ogulitsa ndalama, obwereketsa, ndi oyang'anira onse amafunika malipoti oyenera. Ngati ndalama zomwe ziyenera kubwezedwa zichulukitsidwa popanda ndalama zolipirira, nkhani yokhudza ndalama ikhoza kukhala yosokeretsa.
4. Thandizani oyang'anira kuyang'anira chiopsezo cha ngongole
Kusanthula kwa ndalama zomwe zimasungidwa nthawi zambiri kumavumbula machitidwe: makasitomala omwe nthawi zambiri amalephera, makampani omwe ali pachiwopsezo, kapena mfundo zowongolera ngongole mopitirira muyeso.
Kugwirizana pakati pa Ndalama Zolipirira Maakaunti Okayikitsa ndi Ndalama Zolipirira
Mu balance sheet, ma account obwezeredwa nthawi zambiri amawonetsedwa motere:
- Maakaunti Oyenera Kulipidwa (Ndalama Zonse)
- Zochepa: Ndalama Zothandizira Akaunti Zokayikitsa
= Maakaunti Oyenera Kulipidwa (Net)
Mwachitsanzo, ngati maakaunti a kampani omwe amalipidwa ndi Rp500.000.000 ndipo ndalama zomwe zimalipidwa ndi Rp20.000.000, ndiye kuti maakaunti onse omwe amalipidwa ndi Rp480.000.000. Nkhaniyi ikupereka chithunzi chokwanira cha ndalama zomwe zingalandiridwe.
Njira Yowerengera Ndalama Zoyenera Kulipira Maakaunti Okayikitsa
Kudziwa kukula kwa malo osungira si nkhani yongoganizira chabe, koma njira yokhazikika. Kawirikawiri, pali njira ziwiri zomwe zimagwiritsidwa ntchito kwambiri:
1. Peresenti ya Njira Yogulitsira
Mu njira iyi, makampani amawerengera ngongole zoyipitsidwa kutengera kuchuluka kwa malonda a ngongole. Chiwerengerochi nthawi zambiri chimatsimikiziridwa kuchokera ku zomwe zidachitika m'mbuyomu kapena avareji yamakampani.
Mwachitsanzo, malonda a ngongole chaka chino ndi Rp1.000.000.000, ndipo kutengera deta yakale, 2% ikuyerekezeredwa kuti siingasonkhanitsidwe. Chifukwa chake, ndalama zomwe zadziwika kuti ndi ngongole yoipa ndi izi:
2% × IDR 1.000.000.000 = IDR 20.000.000
Njira iyi ikuwonetsa kufananiza ndalama zomwe zimagwiritsidwa ntchito ndi ndalama zomwe zilipo panthawiyi.
2. Njira Yokalamba Yopezera Ndalama Zoyenera Kubweza
Njira yowerengera ndalama zomwe zimayenera kulipidwa imagawa ndalama zomwe zikuyenera kulipidwa kutengera nthawi yomwe zakhala zikulipidwa, mwachitsanzo:
- masiku 0–30
- masiku 31–60
- masiku 61–90
– > Masiku 90
Gulu lililonse limapatsidwa chiwerengero chosiyana cha chiopsezo cha kusalipira. Pamene ndalama zomwe zalandiridwa zimakhala zitalipiridwa kwa nthawi yayitali, chiwerengero cha maakaunti osasonkhanitsidwa chimakwera. Njirayi imaonedwa kuti ndi yolondola kwambiri chifukwa imayesa mtundu wa ndalama zomwe zalandiridwa kutengera momwe zinthu zilili panopa.
Mwachitsanzo:
– Masiku 0–30: 1% yosasonkhanitsidwa
– Masiku 31–60: 3%
– Masiku 61–90: 10%
– > Masiku 90: 30%
Ndalama zonse zomwe zasungidwa zimawerengedwa kuchokera ku ziwerengero zomwe zasonkhanitsidwa pa gulu lililonse. Njirayi imayang'ana kwambiri mtengo weniweni wa ndalama zomwe zimayenera kulipidwa pa balance sheet.
Kulemba Ndalama Zothandizira Akaunti kwa Maakaunti Okayikitsa
Kampani ikapanga malo osungira ndalama, buku lomwe nthawi zambiri limapangidwa ndi:
- Debit: Ndalama Zoyipa za Ngongole
– Ngongole: Ndalama Zothandizira Maakaunti Okayikitsa
Magaziniyi imawonjezera ndalama zomwe zimagwiritsidwa ntchito pa lipoti la ndalama ndikupanga akaunti yosungira ndalama ngati kuchepetsedwa kwa maakaunti omwe amalipidwa pa balance sheet.
Kenako, kampaniyo ikaganiza kuti ndalama zomwe zalandilidwa sizingasonkhanitsidwe (mwachitsanzo, kasitomala walephera kulipira ndipo palibe mwayi wolipira), kuchotsedwa kwa ndalama kumachitika ndi magazini yotsatirayi:
- Debit: Ndalama Zolipirira Maakaunti Okayikitsa
– Ngongole: Maakaunti Oyenera Kulipidwa
Dziwani kuti pamene kuchotsedwa kwa ndalama kukuchitika, palibe ndalama zatsopano zomwe zimapangidwa, chifukwa ndalamazo zinkadziwika kale kudzera mu gawoli. Uwu ndiye ubwino wa njira yoperekera ndalama kuposa njira yochotsera ndalama mwachindunji.
Njira Yosungira Zinthu Pamodzi ndi Njira Yochotsera Mwachindunji
Mabizinesi ena ang'onoang'ono nthawi zina amagwiritsa ntchito njira yolembera mwachindunji, yomwe imalemba ndalama zomwe zagwiritsidwa ntchito pokhapokha ngati ndalama zomwe zalandiridwa sizikusonkhanitsidwa. Komabe, njira iyi si yoyenera kwambiri polemba malipoti kutengera miyezo yamakono yowerengera ndalama chifukwa ingayambitse kuti phindu lisinthe mosazolowereka pakati pa nthawi.
Ndalama zolipirira maakaunti okayikitsa zimaonedwa kuti zikuyimira kwambiri maziko a ndalama zolipirira, chifukwa zimazindikira chiopsezo chomwe chikuyembekezeka panthawi yomwe malonda akuchitika. Chifukwa chake, makampani apakatikati ndi akuluakulu nthawi zambiri amafunika kapena amalimbikitsidwa kugwiritsa ntchito njira yolipirira.
Zinthu Zomwe Zimakhudza Kukula kwa Malo Osungirako
Kuchuluka kwa ndalama zomwe zimasungidwa kumatha kusiyana pakati pa makampani, kutengera zinthu zingapo:
- Ubwino wa kasitomala ndi mfundo za ngongole: Pamene ngongole zikuyenda bwino, chiopsezo chimakhala chachikulu.
– Mikhalidwe yazachuma: Chuma chikafooka, kuthekera kwa kusachita bwino bizinesi kumawonjezeka.
– Kuchuluka kwa makasitomala: Ngati ndalama zomwe zimayenera kubwezedwa zikupezeka mwa makasitomala ochepa akuluakulu, chiopsezo chikhoza kukhala chachikulu.
– Mbiri ya zolipira: Deta ya malipiro akale ndiyo maziko amphamvu kwambiri a zowerengera.
Oyang'anira ayenera kuchita kafukufuku nthawi ndi nthawi kuti atsimikizire kuti ndalama zomwe zasungidwa zikukhalabe zofunika, makamaka pamene kusintha kwakukulu kumachitika mu ndalama zomwe zimayenera kulipidwa.
Zotsatira za Ndalama Zoperekedwa ku Ngongole Zoipa pa Malipoti Azachuma
Kupereka ndalama kwa maakaunti okayikitsa kumakhudza malipoti azachuma m'mbali zingapo:
– Malipoti a ndalama: Ndalama zomwe zagwiritsidwa ntchito polipira ngongole zimachepetsa phindu.
– Balance Sheet: Ndalama zomwe ziyenera kubwezedwa zimaperekedwa zochepa (mutachotsa ndalama zomwe zasungidwa).
- Ziwerengero zachuma: Chiŵerengero cha panopa, kusintha kwa ndalama zomwe zingapezeke pa akaunti, ndi khalidwe la katundu zingasinthe.
- Zosankha za bizinesi: Kuchulukitsa ndalama zomwe zimasungidwa kungakhale chizindikiro chakuti kampani ikufunika kulimbitsa kugulitsa ngongole kapena kukonza njira zosonkhanitsira ngongole.
Chifukwa cha zotsatira zake zazikulu, kukonzekera ndalama zosungidwa kuyenera kuchitika moona mtima komanso mosasinthasintha, osati kusinthidwa kuti "ayang'anire" phindu. Owerengera ndalama nthawi zambiri amaika chidwi kwambiri pa akauntiyi chifukwa imakhudzana ndi ziwerengero za oyang'anira.
Mapeto
Ndalama zothandizira maakaunti okayikitsa ndi njira yowerengera ndalama yopangidwira kuyembekezera ndalama zomwe sizingasungidwe. Mwa kukhazikitsa ndalama zothandizira, makampani amatha kupereka ndalama zolipirira pamtengo weniweni ndikuzindikira ndalama zomwe zagwiritsidwa ntchito pazaka zoyenera. Njira yomwe imagwiritsidwa ntchito ikhoza kukhala kuchuluka kwa malonda kapena kusanthula kwa zaka zolipirira, ndipo njira yokalamba nthawi zambiri imakhala yolongosoka bwino komanso yowonetsa momwe ndalama zolipirira zilili.
Pomaliza, ndalama zothandizira maakaunti okayikitsa si udindo wowerengera ndalama zokha, komanso chida chowongolera zoopsa chomwe chimathandiza makampani kusunga ndalama , khalidwe la katundu, komanso kudalirika kwa malipoti awo azachuma pamaso pa omwe akukhudzidwa. Ngati ayendetsedwa bwino, ndalama zothandizira izi zimagwira ntchito ngati njira yopewera thanzi la bizinesi ngakhale atakhala kuti palibe chitsimikizo chokhudza malipiro a makasitomala.
