Kukonzekera Balance Sheet mu Financial Statements
Chikalata chowerengera ndalama ndi gawo lofunika kwambiri la malipoti azachuma, lomwe limafotokoza momwe bungwe lilili pa tsiku linalake. Chikalata chowerengera ndalama chimalola owerenga kuwona katundu wa kampani, ngongole zake, ndi masheya ake. Kwa oyang'anira, osunga ndalama, obwereketsa, ndi owongolera, chikalatacho chimagwira ntchito yofunika kwambiri popanga zisankho chifukwa chimapereka chithunzi chachidule komanso chokwanira cha thanzi la zachuma la kampani.
Tanthauzo ndi Ntchito ya Balance Sheet
Mwachidule, balance sheet ndi lipoti lomwe limasonyeza bwino pakati pa katundu, ngongole, ndi equity. Balance sheet imakonzedwa kutengera equation yoyambira ya accounting:
Katundu = Ngongole + Equity
Chiganizochi chikugogomezera kuti chuma chilichonse cha kampani chimachokera ku magwero awiri akuluakulu opezera ndalama: kuchokera ku magulu akunja (ngongole) ndi kuchokera kwa eni ake (equity). Ntchito za balance sheet zikuphatikizapo: (1) kuwunika kuthekera kwa kampani kulipira ngongole za nthawi yochepa komanso yayitali, (2) kusanthula kapangidwe ka ndalama ndi milingo ya leverage, (3) kuwunika kuchuluka kwa ndalama zomwe zilipo komanso kuchuluka kwa ndalama zogwirira ntchito, ndi (4) kukhala ngati chizindikiro chowerengera ma ratios azachuma monga chiŵerengero chamakono, chiŵerengero cha ngongole ku equity, ndi phindu la katundu.
Zigawo Zazikulu za Balance Sheet
1. Katundu
Katundu ndi chuma chomwe kampani imayang'anira chifukwa cha zochitika zakale zomwe zikuyembekezeka kuti zibweretse phindu la zachuma mtsogolo. Katundu nthawi zambiri amagawidwa m'magulu awa:
a. Katundu Wamakono (Katundu Wamakono)
Katundu amene akuyembekezeka kusinthidwa kukhala ndalama, kugulitsidwa, kapena kugwiritsidwa ntchito mkati mwa chaka chimodzi kapena nthawi yanthawi zonse ya kampani. Zitsanzo zikuphatikizapo ndalama ndi chofanana ndalama, maakaunti oti alandire ndalama, zinthu zomwe zili m'sitolo, ndalama zomwe zagwiritsidwa ntchito pasadakhale, ndi ndalama zomwe zayikidwa pakanthawi kochepa.
b. Katundu Wosakhala Wamakono
Katundu wogwiritsidwa ntchito pothandizira ntchito za nthawi yayitali ndipo sunapangidwe kuti ugulitsidwe nthawi yomweyo. Zitsanzo zikuphatikizapo katundu, fakitale, ndi zida (katundu wokhazikika), katundu wosagwirika monga ma patent ndi zizindikiro, ndi ndalama zomwe zimayikidwa nthawi yayitali.
Pokonzekera balance sheet, katundu nthawi zambiri amaperekedwa kutengera kuchuluka kwa ndalama zomwe ali nazo—kuyambira zomwe zimathetsedwa mosavuta, monga ndalama, mpaka zomwe sizitha kuthetsedwa, monga katundu wokhazikika.
2. Ngongole
Ngongole ndi udindo wa kampani womwe umachokera ku zochitika zakale, zomwe kubweza kwake kukuyembekezeka kubweretsa kutuluka kwa chuma. Ngongole zimagawidwa m'magulu awa:
a. Ngongole Zamakono
Ngongole zomwe zimakula mkati mwa chaka chimodzi kapena nthawi imodzi yogwirira ntchito. Zitsanzo zikuphatikizapo maakaunti olipira, misonkho yolipira, ndalama zomwe zagwiritsidwa ntchito, ngongole yanthawi yochepa, ndi gawo la ngongole yanthawi yayitali.
b. Ngongole Zanthawi Yaitali (Ngongole Zosakhala Zapano)
Ngongole zomwe ziyenera kulipidwa pakatha chaka chimodzi. Zitsanzo zikuphatikizapo ngongole za banki za nthawi yayitali, ma bond, ngongole za lendi, ndi zina zomwe antchito ayenera kulipira.
Ngongole nthawi zambiri zimaperekedwa kuyambira nthawi yomweyo mpaka nthawi yayitali kuti owerenga athe kuwona mosavuta kupsinjika kwa malipiro posachedwa.
3. Ndalama Zogawana
Equity ndi chiwongola dzanja chotsala mu katundu wa kampani mutachotsa ngongole zonse. Kwa kampani, equity ingaphatikizepo ndalama zolipiridwa, ndalama zowonjezera, ndalama zosungidwa, ndi zina mwa ndalama zonse. Mwachizolowezi, kusintha kwa equity kumakhudzidwa ndi phindu/kutaya kwa nthawi ino, kugawa kwa magawo, zopereka za ndalama, ndi zochitika zina monga kugulanso masheya a treasury stock, ngati zilipo.
Mfundo ndi Miyezo Pokonzekera Ndalama Zoyenera
Kukonzekera kwa balance sheet kuyenera kutsatira miyezo yogwiritsira ntchito yowerengera ndalama, monga PSAK ku Indonesia (yomwe imagwiritsa ntchito IFRS pazinthu zambiri) kapena SAK-ETAP ya mabungwe ena. Mfundo zofunika kuziganizira ndi izi:
1. Kudalirika ndi kufunika: chidziwitso chiyenera kukhala chodalirika komanso chothandiza popanga zisankho.
2. Kusasinthasintha: njira yowerengera ndalama yomwe imagwiritsidwa ntchito iyenera kukhala yofanana pakati pa nthawi kuti ifanane.
3. Kuchuluka kwa ndalama: zochitika zimazindikirika zikachitika, osati pokhapokha ngati ndalama zalandiridwa kapena kulipidwa.
4. Zofunika: mfundo zofunika zokha ndi zomwe ziyenera kuperekedwa mwatsatanetsatane.
5. Kuwonetsa kolungama: pepala lowerengera ndalama liyenera kuwonetsa momwe zinthu zilili popanda kusokeretsa.
Kuphatikiza apo, katundu ndi ngongole zitha kuwerengedwa pamtengo wakale, mtengo woyenera, kapena mtengo wapano, kutengera mtundu wa akaunti ndi malamulo oyendetsera. Mwachitsanzo, katundu wokhazikika nthawi zambiri amalembedwa pamtengo kenako n’kutsika mtengo, pomwe zida zina zachuma zitha kuwerengedwa pamtengo woyenera.
Magawo a Kukonzekera Ndalama
Kuti mukonze bwino nkhani yokhudza ndalama, pamafunika njira yowerengera ndalama mwadongosolo. Nazi njira zonse zokonzekera nkhani yokhudza ndalama:
1. Kusonkhanitsa Deta Yogulitsira ndi Zikalata
Gawo loyamba ndikuonetsetsa kuti zochitika zonse zomwe zimakhudza momwe ndalama zilili zalembedwa, monga ma invoice ogulira/ogulitsa, umboni wa malipiro, mapangano a ngongole, malipoti a banki, ndi zikalata zosungiramo katundu. Kukwanira kwa deta kumatsimikizira kulondola kwa balance sheet.
2. Kulemba Ma Journal ndi Ma Ledger
Aliyense zochitika zomwe zalembedwa mu nyuzipepala motsatira maakaunti olondola (debit-credit), kenako n’kutumizidwa ku general ledger. Pa siteji iyi, kampaniyo imaonetsetsa kuti palibe kusiyana kwa maakaunti—monga, kusiyanitsa pakati pa ndalama zomwe ndi ndalama zomwe zimagwiritsidwa ntchito ndi zomwe ziyenera kuwerengedwa ngati chuma.
3. Kupanga Kuyesa Koyenera
Ndalama zoyeserera ndi mndandanda wa ndalama zomwe akaunti iliyonse ili nazo kumapeto kwa nthawi. Zimathandiza kuonetsetsa kuti ndalama zonse zomwe zili mu akauntiyo zili zofanana ndi ndalama zonse zomwe zili mu akauntiyo musanasinthe chilichonse. Komabe, ndalama zomwe zili mu akauntiyo sizitsimikizira kuti akauntiyo ilibe zolakwika, choncho sitepe yotsatira ndi yofunika kwambiri.
4. Sinthani Zolemba za Magazini
Kusintha kumachitika kuti kuwonetse momwe zinthu zilili kumapeto kwa nthawiyi. Zitsanzo za kusinthaku ndi izi: kuchepa kwa mtengo wa katundu katundu wokhazikika, kuchepetsa ndalama zomwe sizingagwire ntchito, kuzindikira ndalama zomwe zagwiritsidwa ntchito, ndalama zomwe zapezeka, ndalama zomwe zaperekedwa chifukwa cha maakaunti okayikitsa, ndi kusintha kwa zinthu zomwe zasungidwa kumapeto.
5. Kukonzekera Kuyesa Koyenera Pambuyo pa Kusintha
Pambuyo pa kusintha, ndalama zatsopano zoyeserera zimakonzedwa kuti zitsimikizire kuti maakaunti akuwonetsa mtengo wake womaliza woyenera. Mtengo uwu ndiye maziko oyambira okonzekera ndalama.
6. Gawani Maakaunti mu Katundu, Ngongole, ndi Equity
Maakaunti amagawidwa m'magulu kutengera mtundu wawo. Ndalama ndi katundu wamakono, katundu ndi katundu wamakono, zida ndi katundu wosakhala wamakono, maakaunti olipidwa ndi ngongole yamakono, ngongole za banki zanthawi yayitali ndi ngongole yanthawi yayitali, ndi zina zotero. Kugawa koyenera ndikofunikira chifukwa kumakhudza kusanthula kwa chiŵerengero ndi kutanthauzira kwa owerenga.
7. Perekani Balance Sheet mu Mtundu Woyenera
Ma balance sheet akhoza kuperekedwa mu fomu ya akaunti (katundu kumanzere, ngongole ndi equity kumanja) kapena fomu ya lipoti (yokonzedwa molunjika kuchokera pamwamba mpaka pansi). Kapangidwe ka fomu ya lipoti ndi kofala kwambiri masiku ano chifukwa ndi kosavuta kuwerenga komanso koyenera malipoti a masamba ataliatali.
Zinthu Zofunika Kuziganizira Pokonzekera Ndalama
Zinthu zina zomwe nthawi zambiri zimayambitsa zolakwika mu balance sheet ndi izi:
1. Kusalongosola molakwika ngongole ya nthawi yochepa ndi yayitali, mwachitsanzo, ngongole yomwe iyenera kulipidwa mkati mwa miyezi 10 koma yolembedwa kuti ndi ya nthawi yayitali.
2. Kusalemba za kuchepa kwa mtengo kapena kubweza ndalama, kotero mtengo wa katundu ndi wokwera kwambiri.
3. Zinthu zomwe zili m'sitolo sizimawerengedwa molondola, kaya chifukwa cha kusiyana kwa zinthu zakuthupi, njira zowerengera mtengo (FIFO/avereji), kapena katundu wowonongeka/wakale amene sanachedwe mtengo.
4. Ndalama zomwe ziyenera kubwezedwa sizikuwonetsa chiopsezo cha ngongole, mwachitsanzo palibe chilolezo cha ngongole zoyipa.
5. Ngongole kapena mapangano okhazikika sakuwululidwa, ngakhale kuti angakhudze zisankho za owerenga malipoti.
Kuwonjezera pa ziwerengero, balance sheet nthawi zambiri imaphatikizidwa ndi zolemba ku malipoti azachuma (CALK) zomwe zimafotokoza mfundo zowerengera ndalama, tsatanetsatane wa maakaunti ena, ndi zina zofunika monga chitsimikizo cha ngongole, njira zochepetsera mtengo, kapena kuwunika kwa mtengo woyenera.
Ubwino wa Balance Sheet kwa Omwe Akhudzidwa
Kwa osunga ndalama, chipepala chowerengera ndalama chimathandiza kuwunika kukhazikika kwa kampani ndi kuthekera kwake kupanga phindu kwa nthawi yayitali. Kwa obwereketsa, chipepala chowerengera ndalama chimagwira ntchito ngati maziko owunikira momwe angabwezere ndalama komanso chitetezo cha katundu. Kwa oyang'anira, chipepala chowerengera ndalama ndi chothandiza powunika momwe katundu amagwiritsidwira ntchito bwino, zosowa za ndalama zogwirira ntchito, ndi njira zopezera ndalama. Ngakhale kwa maboma ndi oyang'anira, chipepala chowerengera ndalama chingakhale chida chowunikira momwe kampani ikutsatira malamulo ndi thanzi la zachuma.
Kutseka
Kukonzekera balance sheet mu malipoti azachuma sikungolemba zinthu, ngongole, ndi equity. Balance sheet ndi chidule cha njira zomwe zimasonyeza momwe ndalama za kampani zilili panthawi inayake, ndipo ubwino wake umadalira kwambiri kulondola kwa zolemba za malonda, kusintha kwa nthawi, ndi kugawa maakaunti molondola malinga ndi miyezo ya akawunti. Ndi balance sheet yolondola komanso yoperekedwa bwino, makampani amatha kumanga chidaliro cha omwe akukhudzidwa, kuthandizira kupeza ndalama, ndikuthandizira kupanga zisankho zodziwa bwino komanso zokhazikika.
