Kuverengera Mari Yakawedzerwa
Kuverenga mari yekuwedzera (Accrual accounting) ndeimwe yenzira dzakakosha mukuverenga mari kwemazuva ano nekuti inoratidza mamiriro ehupfumi hwesangano. Kusiyana nekuverenga mari, iyo inongonyora kutengeserana kana mari yagamuchirwa kana kubhadharwa, kuverenga mari yekuwedzera (accrual basis) kunoona mari inoshandiswa kana kuti mari yashandiswa kana paine kodzero nezvisungo, pasinei nekufamba kwemari. Saka, zvirevo zvemari zvinobva zvabuda zvinowanzova zvakarurama pakuongorora mashandiro uye mamiriro emari esangano, kungave kambani, sangano risingabatsiri, kana sangano rehurumende.
Tsanangudzo uye Nheyo Dzekutanga
Zvichitaurwa zviri nyore, accounting inochengetedzwa neaccrual inzira yekunyora inoziva mari inowanikwa kana yawanikwa uye inoziva mari inoshandiswa painowanikwa. Iyi nheyo ine hukama hwakasimba nepfungwa yekufananidza, iyo inoti mari inoshandiswa inofanira kunyorwa munguva imwecheteyo nemari inowanikwa kuitira kuti purofiti nekurasikirwa zviratidze kushanda chaiko kwenguva iyoyo.
Semuenzaniso, kana kambani ikatengesa zvinhu nechikwereti munaKurume uye ikabhadharwa munaKubvumbi chete, mari inowanikwa ichiri kuzivikanwa munaKurume nekuti kutengeswa nekuendeswa kwezvinhu kwakaitika mumwedzi iwoyo. Kusiyana neizvi, mari inoshandiswa pakugadzira kutengeswa—yakadai semutengo wezvinhu zvakatengeswa, mari yekutumira, kana komisheni dzekutengesa—inonyorwawo munaKurume, kunyangwe zvimwe zvingasabhadharwa kusvika munaKubvumbi.
Musiyano uripo pakati peAccrual Basis neCash Basis
Musiyano mukuru pakati pekuverenga mari (accrual basis) nekuverenga mari (cash basis accounting) uri panguva yekuzivikanwa kwekutengeserana:
1. Huwandu hwemari: mari inowanikwa inonyorwa kana mari yagamuchirwa, mari inoshandiswa inonyorwa kana mari yabhadharwa.
2. Huwandu hwemari inowanikwa: mari inowanikwa inonyorwa kana yawanikwa, mari inoshandiswa inonyorwa kana yawanikwa.
Mari inoshandiswa pakubhadhara inova nyore, yakakodzera mabhizinesi madiki ane kutengeserana kushoma. Zvisinei, mari inoshandiswa pakubhadhara inowanzoita kuti pave nerusaruro nekuti hairatidzi mari inobhadharwa, mari inobhadharwa, nezvimwe zvikwereti zvinokanganisa mamiriro emari. Kusiyana neizvi, mari inoshandiswa pakubhadhara inova yakaoma nekuti inoda kunyora maakaundi akadai seanogona kubhadharwa, mari inobhadharwa, mari inobhadharwa kare, mari isina kuwanikwa, uye kudzikira kwemitengo yezvinhu.
Zvikamu Zvikuru muAccrual-Based Accounting
Mukuita, kune nhoroondo dzakawanda uye nzira dzinowanzo sangana nadzo:
1. Maakaundi Anogona Kubhadharwa
Maakaundi anogamuchirwa anomuka kana kambani yatengesa zvinhu kana masevhisi asi isati yagamuchira muripo. Pasi pechikamu chekuwedzera, mari inowanikwa inoonekwa kana kutengeswa kwaitika, nepo maakaundi anogamuchirwa achinyorwa sepfuma. Maakaundi aya anogamuchirwa anoderedzwa kana mutengi abhadhara.
2. Maakaundi Anobhadharwa (Maakaundi Anobhadharwa)
Mari dzinobhadharwa ibasa rekambani rekubhadhara vatengesi vezvinhu kana masevhisi anogamuchirwa. Mari inoenderana neizvi inonyorwa kana zvinhu/masevhisi agamuchirwa, kwete kana muripo waitwa. Izvi zvinobatsira vanoisa mari nevatungamiriri kuona zvikwereti zvisati zvabhadharwa.
3. Mari Yakawedzerwa
Mari dzinowanikwa dzinoitika kana mari dzatoshandiswa asi dzisati dzabhadharwa. Semuenzaniso, muhoro wemushandi unofanirwa kubhadharwa pakupera kwemwedzi, asi unobhadharwa chete pakutanga kwemwedzi unotevera. Kambani ichanyora mari yemuhoro nemari inobhadharwa pakupera kwemwedzi.
4. Mari Yakawanikwa
Mari inowanikwa inomuka kana kambani yaita mabasa kana kuendesa zvinhu asi isati yatumira mutengi invoice. Semuenzaniso, mupi wezano anogona kupedzisa purojekiti pakupera kwemwedzi, asi invoice haitumirwe kusvika vhiki rinotevera. Mari ichiri kunyorwa mumwedzi purojekiti yapera.
5. Mari Isina Kuwanikwa uye Mari Yakabhadharwa Pamberi
Mari isina kuwanikwa inoitika kana kambani ikagamuchira muripo usati wapihwa mabasa, senge kubhadhara kwegore negore kwakabhadharwa pachine nguva. Izvi zvinonyorwa semutoro uye zvinoonekwa semari inowanikwa nekufamba kwenguva. Mari dzinobhadharwa pachine nguva dzakapesana: kambani inobhadhara mari dzinoshandiswa pachine nguva, dzakadai serendi kana inishuwarenzi, iyo inozoonekwa semari inoshandiswa panguva yavanobatsirwa.
6. Kuderera kwemutengo
Pasi pehurongwa hwekuwedzera mari, zvinhu zvisingachinji zvakaita semotokari, michina, kana zvivakwa hazvibhadharwi nekukasika pakutenga. Mari yazvo inogoverwa panguva yekushanda kwadzo kuburikidza nekudzikira kwemitengo. Izvi zvakakosha kuti ive nechokwadi chekuti mari yekushandisa zvinhu inoenderana nemari inowanikwa nezvinhu izvi nekufamba kwenguva.
Mabhenefiti eAccrual-Based Accounting
Kuverengera kwakavakirwa paAccrual kunopa mabhenefiti akawanda anoita kuti ive chiyero chakajairika mumishumo yemari:
1. Ongororo chaiyo yekushanda
Chirevo chemari inowanikwa chinoratidza mari inowanikwa uye inoshandiswa panguva yazvinoitika, saka purofiti haingo "kurumidzire" nekuda kwekusiyana kwenguva yekubhadhara.
2. Inoratidza mamiriro chaiwo emari
Balance sheet ine mari inobhadharwa neinobhadharwa, kuitira kuti vane chekuita nebhizinesi vagone kuongorora zviri nani mari inobhadharwa neinobhadharwa nekambani uye kugadzikana kwayo.
3. Tsigira kuita sarudzo
Vatungamiriri vanogona kuongorora purofiti pachigadzirwa, papurojekiti, kana panguva imwe neimwe nekuti mari inowanikwa zvinoenderana.
4. Wedzera kuzvidavirira uye kujekesa
Kumasangano makuru kana masangano ehurumende, mari inowanikwa inobatsira kuwana zvikwereti zvenguva refu, kusanganisira zvikwereti zvisina kubhadharwa uye zvisungo.
5. Inobatsira ongororo uye kutevedzera mitemo
Mitemo yakawanda yekuverenga mari inoda kuti mari iwanikwe nekuti inomiririra vashandisi vemagwaro emari.
Matambudziko Nekuganhurirwa
Pasinei nezvakanakira zvayo panyaya yemhando yeruzivo, huwandu hweruzivo rwunowanikwa hune matambudziko anotevera:
1. Zvakaoma uye zvinoda hurongwa hwakanaka
Zvinoda kuchengetwa kwezvinyorwa kwakarongeka, kuyananiswa nguva nenguva, uye kunzwisisa majenari ekugadzirisa ekupera kwenguva.
2. Zvinosanganisira kufungidzira kwenyanzvi uye kutonga
Mienzaniso inosanganisira kuongorora mari inobhadharwa pamaakaundi asina chokwadi, kufungidzira nguva yekushanda kwechinhu, kana kuona mari inowanikwa muchibvumirano. Izvi zvinogona kukonzera kusiyana mukududzirwa.
3. Hazviwanzoratidza mamiriro emari
Kambani inogona kuita seine purofiti pa accrual statement, asi inosangana nematambudziko emari inopinda nekuda kwekusatora mari kubva muchikwereti. Saka, mari inopinda inoramba yakakosha kuti ipe ruzivo rwakakwana.
Muenzaniso Uri Nyore Wekuita
Ngatitii kambani inoita mabasa ekugadzira yawana purojekiti inokosha Rp20.000.000 musi wa1 Chikumi. Basa racho rinopedzwa musi wa25 Chikumi, asi mutengi haabhadhare kusvika Chikunguru 10. Pasi pehurongwa hwekuverenga mari, mari inosvika Rp20.000.000 inoonekwa muna Chikumi nekuti basa racho raitwa. Pakupera kwaChikumi, kambani inonyoresa mari inosvika Rp20.000.000. Kana mari yagamuchirwa muna Chikunguru, mari inobhadharwa inoderera uye mari inowedzera, zvichiita kuti mari yaChikunguru isachinje.
Kusiyana neizvi, kana kambani iine bhiri remagetsi reRp1.500.000 raChikumi rinobhadharwa musi waChikunguru 5 chete, mari yemagetsi inoramba ichinyorwa munaChikumi uye inonyorwa semutoro pakupera kwaChikumi. Kana yabhadharwa munaChikunguru, mutero unodzikiswa uye mari inodzikiswa.
Kukosha muBhizinesi neHurumende
Kuverengera mari kwakavakirwa paAccrual kunoshandiswa zvakanyanya nemakambani nekuti kunobatsira vanoisa mari, vanokweretesa, uye manejimendi kuongorora hutano hwemari zvizere. Muhurumende, kushandiswa kweaccrual basis kuri kusimbiswawo zvakanyanya kusimbisa kuzvidavirira kwekutarisira bhajeti, kuongorora zvikwereti zvenguva refu, uye kuvandudza kunaka kwekuratidzwa kwemishumo yemari yenyika/yedunhu. Neaccrual basis, midziyo yehurumende nezvikwereti zvakaita sechikwereti, mitoro yepensheni, kana mabhiri asina kubhadharwa zvinogona kunyorwa zvakajeka.
Mhedziso
Kuverenga mari kuburikidza neAccrual accounting inzira yekunyora mari inowanikwa uye inoshandiswa zvichibva pakutengeserana, kwete kungoenderana nemari inowanikwa chete. Iyi nzira inogadzira zvirevo zvemari zvine ruzivo rwakawanda nekuti inoratidza mari inobhadharwa, mari inobhadharwa, kudzikira kwemitengo, nezvimwe zvinogadziriswa zvinoratidza mamiriro chaiwo ehupfumi. Kunyange zvazvo ichida hurongwa hwekuverenga mari hwakaoma uye hunosanganisira kufungidzira, mabhenefiti ayo mukuvandudza mhando yeruzivo rwemari, pachena, uye kuita sarudzo zvinoita kuti accrual base ive hwaro hwekutanga hwehunyanzvi hwekuverenga mari nhasi.
