Njira Zowerengera Ndalama ndi Kuwerengera Ndalama
Mu dziko la maakaunti, kulemba molondola zochitika ndiye maziko oyamba opangira malipoti odalirika azachuma. Njira ziwiri zolembera zomwe zimagwiritsidwa ntchito kwambiri ndi njira yowerengera ndalama ndi njira yowerengera ndalama. Zonse ziwiri cholinga chake ndi kuwonetsa momwe chuma chilili, koma zimasiyana munjira ndi nthawi yopezera ndalama komanso kuzindikira ndalama. Kumvetsetsa kusiyana pakati pa njira zowerengera ndalama ndi ndalama ndikofunikira kwa eni mabizinesi ang'onoang'ono, oyang'anira, osunga ndalama, ndi ena okhudzidwa.
Kumvetsetsa Njira Yowerengera Ndalama
Njira yowerengera ndalama pogwiritsa ntchito ndalama ndi njira yolembera ndalama zomwe ndalama zimazindikirika pamene ndalama zalandiridwa, ndipo ndalama zomwe zagwiritsidwa ntchito zimazindikirika pamene ndalama zaperekedwa. Njirayi imayang'ana kwambiri pa kayendedwe ka ndalama zomwe zalowa ndi kutuluka. Chifukwa chake, malipoti azachuma omwe akubwera adzawonetsa momwe ndalama zilili panthawi inayake.
Mwachitsanzo, sitolo imalandira ndalama kuchokera kwa kasitomala pa Januware 5 chifukwa cha malonda omwe adachitika pa Disembala 28. Motsatira njira yopezera ndalama, ndalamazo zidzalembedwa pa Januware 5 chifukwa ndalamazo zidalandiridwa pa tsiku limenelo, ngakhale kuti malondawo adachitika kale.
Ubwino wa Njira Yopezera Ndalama
1. Zosavuta komanso zosavuta kugwiritsa ntchito
Njira yopezera ndalama ndi yoyenera mabizinesi ang'onoang'ono ndi ang'onoang'ono omwe zochita zawo ndi njira zoyendetsera ntchito zimakhala zosavuta.
2. Fotokozani malowedwe andalama panopa
Chifukwa choganizira kwambiri za ndalama, eni mabizinesi amatha kuona luso la bizinesiyo lokwaniritsa maudindo a nthawi yochepa.
3. Kumapangitsa kuti kulamulira ndalama kukhale kosavuta
Njira imeneyi imathandiza eni mabizinesi kuwona ngati bizinesiyo ili ndi ndalama zolipirira ndalama zomwe zagwiritsidwa ntchito.
Zoyipa za Njira Yopezera Ndalama
1. Kusawonetsa bwino momwe ntchito yeniyeni imagwirira ntchito
Kampani ingawoneke ngati ili ndi phindu lalikulu chifukwa chakuti ndalama zambiri zinabwera kumapeto kwa nthawiyo, ngakhale kuti malonda adachitika kale kapena pali ndalama zomwe sizinalipidwe.
2. Kusalemba mokwanira zolipira ndi zolipira
Njira yopezera ndalama sikuwonetsa ngongole zosalipidwa kapena ndalama zomwe zapezedwa koma sizinalandiridwebe.
3. Zosafunika kwenikweni pa mabizinesi omwe akukula
Pamene kukula kwa bizinesi kukukwera, ngongole, maakaunti olipira, ndi zochitika zobwezedwa zimakhala zovuta kwambiri, zomwe zimapangitsa kuti njira yopezera ndalama ikhale yosakwanira.
Kumvetsetsa Njira Yowerengera Ndalama
Maziko a ndalama zowerengera ndalama ndi njira yolembera ndalama zomwe ndalama zimazindikirika pamene zapezedwa ndipo ndalama zomwe zagwiritsidwa ntchito zimazindikirika zikagwiritsidwa ntchito, mosasamala kanthu kuti ndalama zalandiridwa kapena kulipidwa liti. Njirayi ikutsatira mfundo ya "kufananiza", pomwe ndalama zomwe zagwiritsidwa ntchito zimalembedwa nthawi yomweyo ndi ndalama zomwe zagwiritsidwa ntchito kuti ziwonetse bwino momwe zinthu zagwirira ntchito.
Mwachitsanzo, kampani imapereka chithandizo kwa kasitomala mu Marichi ndipo imatumiza invoice kumapeto kwa Marichi, koma malipiro salandiridwa mpaka Epulo. Pogwiritsa ntchito njira ya accrual, ndalama zimalembedwabe mu Marichi chifukwa ntchitozo zaperekedwa ndipo ufulu wopeza ndalamazo wabwera kale.
Ubwino wa Njira ya Accrual
1. Zimasonyeza bwino momwe bizinesi ikuyendera
Ndalama ndi ndalama zomwe zagwiritsidwa ntchito zimalembedwa malinga ndi nthawi yomwe zachitika, kotero kuti phindu ndi kutayika woimira kwambiri.
2. Zimasonyeza momwe ndalama zilili bwino
Maakaunti obwezeredwa, olipidwa, ndi ngongole zina zimalembedwa kuti chipepala chowerengera ndalama chiwonetse momwe ndalama zilili zenizeni.
3. Yoyenera kwambiri kusanthula ndi kupanga zisankho
Ogulitsa ndalama, obwereketsa, ndi oyang'anira nthawi zambiri amafunikira chidziwitso kutengera kuchuluka kwa ndalama kuti muone momwe bizinesi yanu ilili.
Zoyipa za Njira Yopezera Ndalama
1. Zovuta kwambiri
Kumvetsetsa bwino za akaunti ndikofunikira, kuphatikizapo kulemba zosintha kumapeto kwa nthawi.
2. Sizimasonyeza nthawi zonse ndalama zomwe zilipo
Kampani ingawoneke ngati ikupanga phindu, koma ndalama sizikubwera chifukwa cha kuchuluka kwa ndalama zomwe zimafunika kubwezedwa.
3. Imafuna njira yosungiramo mabuku yabwino kwambiri
Kawirikawiri imafuna mapulogalamu a akawunti kapena antchito omwe ali ndi luso lapamwamba.
Kusiyana Kwakukulu Pakati pa Njira Zopezera Ndalama ndi Zopezera Ndalama
Kusiyana kwakukulu pakati pa njira ziwirizi kuli mu nthawi yozindikira ndalama ndi ndalama zomwe zagwiritsidwa ntchito.
1. Kuzindikira ndalama zomwe zalowa
- Njira yopezera ndalama: pamene ndalama zalandiridwa.
- Njira yopezera ndalama: pamene ndalama zapezeka (katundu/ntchito zaperekedwa).
2. Kuzindikira katundu
- Njira yopezera ndalama: pamene ndalama zaperekedwa.
- Njira yopezera ndalama: pamene ndalamazo zachitika, ngakhale zisanalipidwe.
3. Zotsatira pa lipoti la ndalama
- Njira yopezera ndalama: phindu limatha kusinthasintha chifukwa cha kusintha kwa nthawi yolandira ndalama ndi malipiro.
- Njira yopezera ndalama: phindu limakhala lokhazikika ndipo limasonyeza ntchito zomwe zikuchitika panthawiyo.
4. Zotsatira pa nkhani yokhudza ndalama
- Njira yopezera ndalama: nthawi zambiri silemba zonse zolipira ndi zolipira.
- Njira yopezera ndalama: kulemba zinthu ndi mangawa kuphatikizapo maakaunti olipidwa, maakaunti olipidwa, ndalama zolipiriratu, ndi ndalama zomwe simunazipeze.
Zitsanzo Zosavuta Zoyerekeza
Tiyerekeze kuti kampani yojambula zithunzi ikugwira ntchito pa pulojekiti yamtengo wapatali wa Rp10.000.000 mu June. Kasitomala salipira mpaka July. Kampaniyo ilinso ndi bilu yamagetsi ya Rp500.000 ya June, koma imalipira mu July.
- Njira yopezera ndalama:
– Juni: ndalama zomwe mumapeza Rp0, ndalama zomwe mumapeza Rp0 (chifukwa palibe ndalama zolowera/zotuluka).
– Julayi: ndalama zolowa Rp. 10.000.000, ndalama zogwiritsidwa ntchito Rp. 500.000.
- Njira yopezera ndalama:
– Juni: ndalama zopezeka Rp. 10.000.000 (chifukwa ntchito zinamalizidwa), ndalama zogwiritsidwa ntchito Rp. 500.000 (chifukwa magetsi anagwiritsidwa ntchito).
– Julayi: kusintha ndalama ndi kulipira ndalama zomwe zalandiridwa/zolipira kunachitika kokha, osati kuzindikira ndalama zazikulu ndi ndalama zomwe zagwiritsidwa ntchito.
Kuchokera pa chitsanzo ichi, zitha kuwoneka kuti njira yopezera ndalama imapereka chithunzi cholondola cha momwe June adagwirira ntchito, pomwe njira yopezera ndalama imayang'ana kwambiri zochitika zandalama mu Julayi.
Kodi mungagwiritse ntchito liti njira ya ndalama?
Njira yopezera ndalama nthawi zambiri imakhala yoyenera pa:
- Mabizinesi ang'onoang'ono kapena ang'onoang'ono okhala ndi zochitika zosavuta.
- Mabizinesi omwe malonda ambiri amakhala ndi ndalama (monga malo ogulitsira, amalonda ena amsika).
- Eni mabizinesi omwe akufuna kuyang'ana kwambiri pa kayendetsedwe ka ndalama tsiku ndi tsiku.
Komabe, pamene bizinesi ikuyamba kupereka malonda a ngongole, ili ndi zinthu zambiri zomwe zili m'sitolo, kapena ngongole zambiri zomwe zakonzedwa, njira yopezera ndalama ingapereke chithunzi chokondera.
Kodi ndi liti pamene muyenera kugwiritsa ntchito njira ya Accrual?
Njira yopezera ndalama ndi yoyenera pa:
- Makampani apakati ndi akuluakulu.
- Mabizinesi omwe ali ndi ngongole zambiri, zolipirira, ndi zolipira.
- Mabungwe omwe amafuna malipoti azachuma motsatira miyezo ya akawunti (monga PSAK/IFRS).
- Mabizinesi omwe akufuna kuwunika phindu molondola pakapita nthawi.
Njira yopezera ndalama nthawi zambiri imakhala yofunika kwambiri pakufufuza ndi kupereka malipoti chifukwa imaonedwa kuti ndi yothandiza kwambiri poyesa momwe zinthu zilili komanso momwe ndalama zilili.
Mapeto
Njira zowerengera ndalama ndi zowerengera ndalama zili ndi ntchito zawozawo. Njira yowerengera ndalama imayenda bwino kwambiri ndipo imawonetsa momwe ndalama zimayendera, koma sizikuwonetsa bwino momwe chuma chimayendera. Mosiyana ndi zimenezi, njira yowerengera ndalama ndi yovuta kwambiri koma imapereka chithunzi cholondola cha ndalama zomwe kampani imapeza, ndalama zomwe zagwiritsidwa ntchito, komanso momwe ndalama zilili. Mwachizolowezi, kusankha njira kumadalira zosowa za chidziwitso, kukula kwa bizinesi, zovuta za malonda, ndi zolinga za malipoti azachuma.
Kumvetsetsa njira ziwirizi kudzathandiza eni mabizinesi ndi omwe akukhudzidwa kupanga zisankho zodziwa bwino—kaya zokhudzana ndi njira zogwirira ntchito, kasamalidwe ka ndalama, kapena kukonzekera kukula kwa bizinesi mtsogolo.
