Kukonzekera Malipoti a Ndalama
Chikalata cha ndalama ndi chimodzi mwa zikalata zazikulu zachuma, zomwe zikuwonetsa kayendetsedwe ka ndalama ndi zofanana ndi ndalama panthawi inayake. Ngakhale kuti chikalata cha ndalama chikuwonetsa momwe kampani ikuyendera potengera ndalama zomwe zapezeka ndi zomwe zagwiritsidwa ntchito (ndalama zomwe zapezeka), chikalata cha ndalama zomwe zapezeka chikuwonetsa zenizeni zofunika kwambiri pakupitiliza bizinesi: komwe ndalama zimachokera komanso komwe zimagwiritsidwa ntchito. Kudzera mu lipotili, eni mabizinesi, oyang'anira, osunga ndalama, ndi omwe ali ndi ngongole amatha kuwunika momwe kampaniyo ilili popanga ndalama, kulipira ngongole, kugwira ntchito zothandizira, komanso kupanga ndalama ndi kukulitsa bizinesi.
Tanthauzo ndi Cholinga cha Malipoti Okhudza Kuyenda kwa Ndalama
Kawirikawiri, lipoti la ndalama limapereka chidziwitso chokhudza ndalama zomwe zalandiridwa ndi kuperekedwa panthawi inayake, zomwe zimagawidwa m'magulu ogwirira ntchito, oika ndalama, ndi azachuma. Cholinga chake chachikulu ndikupereka chithunzithunzi cha momwe kampani ilili ndi ndalama komanso momwe imakhalira ndi ndalama. Kuchuluka kwa ndalama kumakhudzana ndi kuthekera kokwaniritsa maudindo a nthawi yochepa, pomwe kuchuluka kwa ndalama kumakhudzana ndi kuthekera kokwaniritsa maudindo a nthawi yayitali ndikusunga bizinesi yopitilira.
Kuphatikiza apo, lipoti la ndalama limathandiza kuwunika ubwino wa ndalama zomwe zapezedwa. Kampani ikhoza kunena kuti ndalama zambiri zomwe zapezedwa, koma ngati ndalama zomwe zapezedwa kuchokera ku ntchito zogwirira ntchito zimakhala zochepa nthawi zonse, izi zitha kuwonetsa mavuto ndi kusonkhanitsa ndalama zomwe zapezedwa, kasamalidwe ka zinthu, kapena kapangidwe ka ndalama kosakhazikika. Chifukwa chake, lipoti la ndalama zomwe zapezedwa nthawi zambiri limagwiritsidwa ntchito ngati "cheke chenicheni" pa lipoti la ndalama zomwe zapezedwa.
Zigawo Zazikulu za Chikalata cha Kuyenda kwa Ndalama
Kukonzekera malipoti okhudza ndalama nthawi zambiri kumatsatira miyezo yoyenera yowerengera ndalama (monga PSAK ku Indonesia). Mwa kapangidwe kake, lipotili lili ndi magawo atatu akuluakulu:
1. Ndalama zomwe zimatuluka mu ntchito zogwirira ntchito
Ntchito zogwirira ntchito zimasonyeza ntchito zazikulu za kampani zomwe zimapeza ndalama. Ndalama zogwirira ntchito nthawi zambiri zimachokera ku ndalama zomwe makasitomala amapeza ndipo zimagwiritsidwa ntchito kulipira ogulitsa, malipiro a antchito, ndalama zogwirira ntchito, misonkho, ndi zina. Ndalama zogwirira ntchito zabwino komanso zokhazikika zimasonyeza kuti bizinesi ingathe kudzipezera ndalama popanda kudalira ngongole kapena kugulitsa katundu.
2. Ndalama zomwe zimatuluka mu ntchito zoyika ndalama
Zochita zogulira ndalama zimaphatikizapo zochitika zokhudzana ndi kugula ndi kutaya katundu wa nthawi yayitali, monga kugula makina, magalimoto, nyumba, kapena kuyika ndalama mu zida zachuma za nthawi yayitali. Kuyika ndalama nthawi zambiri kumakhala koipa m'makampani omwe akukula chifukwa nthawi zambiri amagula katundu kuti awonjezere mphamvu zopangira. Komabe, ndalama zomwe zimatuluka nthawi zambiri sizikhala zoyipa—chofunika ndi komwe ndalama zimachokera komanso phindu lomwe lingapezeke pa ndalamazo.
3. Ndalama zomwe zimatuluka mu ntchito zopezera ndalama
Ntchito zopezera ndalama zimafotokoza kusintha kwa kapangidwe ka ndalama za kampani, monga kulandira ngongole kubanki, kupereka magawo, kubweza ndalama zomwe zaperekedwa, kulipira magawo, kapena kugulanso magawo. Kupereka ndalama zoyendetsera bizinesi kumathandiza owerenga kumvetsetsa momwe kampani imapezera ndalama zogwirira ntchito zake ndi ndalama zomwe zayikidwa, komanso kudalira kwake magwero akunja a ndalama.
Njira Zokonzekera Kuyenda kwa Ndalama: Mwachindunji ndi Mwachindunji
Mwachidule, ndalama zomwe zimachokera ku ntchito zogwirira ntchito zitha kukonzedwa pogwiritsa ntchito njira ziwiri:
1. Njira Yolunjika
Njira yolunjika imapereka mndandanda watsatanetsatane wa ndalama zomwe zalandiridwa ndi kuperekedwa kwa ndalama. Mwachitsanzo: ndalama zomwe zalandiridwa kuchokera kwa makasitomala, ndalama zomwe zaperekedwa kwa ogulitsa, ndalama zomwe zalipidwa pa malipiro, ndi zina zotero. Njirayi ndi yosavuta kumva chifukwa imasonyeza momwe ndalama zimayendera, koma imafuna zambiri zambiri komanso njira yabwino yosungira zolemba.
2. Njira Yosalunjika
Njira yosalunjika imayambira pa ndalama zonse, kenako imaisintha ndi:
- zinthu zomwe sizili ndalama (monga kuchepa kwa mtengo ndi kubweza ngongole),
- phindu kapena kutayika pogulitsa katundu,
- kusintha kwa ndalama zogwirira ntchito (zoyenera kulipidwa, zinthu zomwe zili m'sitolo, maakaunti olipira, ndi maakaunti ena apano).
Njirayi imagwiritsidwa ntchito nthawi zambiri chifukwa ndi yosavuta kukonzekera kuchokera ku lipoti la ndalama ndi balance sheet, makamaka ngati kampaniyo ikugwiritsa ntchito accounting yochokera ku accrual.
Masitepe Okonzekera Chikalata Choyendetsera Ndalama
Izi ndi magawo onse okonzekera lipoti la kayendetsedwe ka ndalama mwadongosolo:
1. Dziwani nthawi yofotokozera ndi ndalama zoyambira.
Onetsetsani kuti nthawiyo (mwezi uliwonse, kotala lililonse, kapena pachaka) ndi yomveka bwino. Ndalama zoyambira zomwe zatsala zimachokera ku balance sheet ya nthawi yapitayo.
2. Sonkhanitsani deta kuchokera malipoti azachuma ndi buku la ndalama
Deta yofunikira nthawi zambiri imakhala ndi malipoti phindu ndi kutayika, mapepala ofananiza ndalama, ndi tsatanetsatane wa zochitika zomwe zimakhudza akaunti yandalama.
3. Werengani ndalama zomwe zimachokera ku ntchito zogwirira ntchito
Ngati mukugwiritsa ntchito njira yosalunjika, yambani ndi ndalama zonse zomwe mumapeza kenako sinthani:
- Onjezani ndalama zomwe sizili za ndalama monga kuchepa kwa mtengo.
- Kuchepetsa ndalama zomwe sizili ndalama kapena phindu losagwirizana ndi ntchito zandalama.
- Sinthani kusintha kwa ndalama zogwirira ntchito:
- Kuwonjezeka kwa maakaunti obwezeredwa nthawi zambiri kumachepetsa ndalama (malonda osasonkhanitsidwa).
- Kuchepa kwa katundu kungapangitse kuti ndalama ziwonjezeke (kuchepa kwa katundu kumatanthauza kugula pang'ono kapena kugulitsa mwachangu).
- Kuwonjezeka kwa maakaunti omwe amalipidwa kumawonjezera ndalama (malipiro kwa ogulitsa amachedwa).
4. Dziwani ndalama zomwe zimachokera mu ntchito zoyika ndalama
Lembani kugula kapena kugulitsa katundu wokhazikika ndi ndalama zomwe zayikidwa. Zochitika monga kugula galimoto ndi ndalama zomwe zayikidwa ...
5. Dziwani ndalama zomwe zimachokera ku ntchito zothandizira
Fufuzani zochitika zomwe zimakhudza ngongole ndi magawo a nthawi yayitali: ngongole zatsopano, kubweza ndalama zazikulu, zopereka zazikulu, magawo, ndi zochitika zina zachuma.
6. Kuwunika mgwirizano ndi kusinthasintha kwa zinthu
Ndalama zonse zomwe zimayenda (ntchito + ndalama zogulira + ndalama) ziyenera kufanana ndi kusintha kwa ndalama panthawiyi. Onjezani kusinthaku ku ndalama zoyambira kuti mupeze ndalama zomaliza, zomwe ziyenera kugwirizana ndi ndalama zomwe zili patsamba lino.
Zolakwitsa Zofala Pokonzekera Ma Statement a Cash Flow
Pali zolakwika zingapo zomwe zimachitika kawirikawiri, makamaka m'mabizinesi ang'onoang'ono mpaka apakatikati:
– Kusakaniza ndalama zomwe zikuyenda ndi phindu: Kuganiza kuti phindu lonse ndi lofanana ndi ndalama zomwe zikuyenda. Ndipotu, kugulitsa ngongole kumawonjezera phindu koma sikuwonjezera ndalama.
– Kusokoneza magawo a malonda: Mwachitsanzo, chiwongola dzanja ndi misonkho nthawi zina zimaphatikizidwa molakwika mu ndalama zomwe zimayikidwa/ndalama. Kugawa magawo kuyenera kutsatira miyezo ya kampani.
– Musanyalanyaze zochitika zosakhudzana ndi ndalama: Monga kugula katundu kudzera mu lendi kapena kusintha ngongole kukhala masheya. Zochitikazi sizikhudza ndalama, koma ndizofunikira kuziulula m'mabuku.
– Kusagwirizanitsa: Chikalata chabwino cha ndalama chiyenera kutsatiridwa ndikugwirizana ndi kusintha kwa ndalama zomwe zili pa balance sheet.
Ubwino wa Malipoti a Ndalama Popanga Zisankho
Chikalata cha ndalama sichofunikira polemba malipoti okha, koma chida chothandiza kwambiri pa kasamalidwe. Mwa kuyang'anira kayendetsedwe ka ndalama, kampani ikhoza kukonzekera zosowa za ndalama zogwirira ntchito, kuyang'anira nthawi yobwezera ngongole, ndikusankha mfundo za ngongole za makasitomala. Kusanthula kayendedwe ka ndalama kumathandizanso kuwona ngati kampani ingakwanitse kulipira phindu, kukulitsa, kapena kufunafuna ndalama zina.
Kwa obwereketsa, kayendetsedwe ka ndalama ndi chizindikiro chachikulu cha mphamvu yobweza. Kwa osunga ndalama, kayendetsedwe ka ndalama kamasonyeza ngati kukula kwa kampani kumathandizidwa ndi kayendedwe ka ndalama kolimba kapena "kukula kwa mapepala." Kwa oyang'anira, lipotili limathandiza kuzindikira mavuto msanga, monga kusonkhanitsa ndalama zolandirira kapena zinthu zomwe zili m'sitolo zomwe zimasunga ndalama.
Kutseka
Kukonzekera lipoti la ndalama ndi njira yofunika kwambiri yomvetsetsa bwino za thanzi la zachuma la kampani. Mwa kugawa ndalama m'magulu a ntchito, ndalama, ndi ndalama, lipotili limapereka chithunzithunzi chokwanira cha magwero ndi momwe ndalama zimagwiritsidwira ntchito. Njira yolunjika imapereka kuwonekera bwino, pomwe njira yosalunjika ndi yothandiza kwambiri kuyigwiritsa ntchito. Mosasamala kanthu za njirayo, kulondola pakugawa, kukwanira kwa deta, ndi kugwirizanitsa ndi balance sheet ndizofunikira kwambiri popanga lipoti lolondola komanso lothandiza la ndalama. Ndi lipoti labwino la ndalama, makampani amatha kusamalira ndalama, kukonzekera kukula, ndikusunga kukhazikika kwa bizinesi kudzera mu zisankho zandalama zodziwa bwino.
