Kuverengera Mari Yekushandisa Mari
Kuverenga mari (Cash-basis accounting) inzira yekuverenga mari inoziva mari inoshandiswa kana mari yagamuchirwa kana kuendeswa kubhangi. Izvi zvinoreva kuti kutengeserana kunonyorwa kana mari yapinda uye yabuda, kwete kana kodzero nezvisungo zvabuda. Nzira iyi inoshandiswa zvakanyanya nemabhizinesi madiki, madiki, uye epakati (MSMEs), mamwe masangano asiri epurofiti, uye masangano ane mabasa ari nyore uye asina kutengeserana kwechikwereti kwakaoma. Mukuita, kuverenga mari (cash-basis accounting) kunoonekwa sekuri nyore kunzwisisa nekuti kunoratidza mamiriro emari "chaiwo" panguva yakatarwa.
Tsanangudzo uye Nheyo Dzekutanga
Mukuverenga mari, mari inowanikwa inoonekwa kana kambani yagamuchira muripo kubva kumutengi. Semuenzaniso, kana chitoro chikatengesa zvinhu muna Ndira asi mutengi akasabhadhara kusvika Kukadzi, mari yacho inonyorwa muna Kukadzi. Saizvozvowo, mari inoshandiswa inonyorwa kana mari yacho yabhadharwa. Kana kambani ikagamuchira bhiri remagetsi raKurume asi ikasabhadhara kusvika Kubvumbi, mari yemagetsi inonyorwa muna Kubvumbi.
Nheyo huru iri nyore: hapana mari, hapana zvinyorwa. Nokudaro, zvirevo zvemari zvichabuda zvichakanganiswa zvikuru nenguva yekugamuchira mari uye kubhadharwa kwayo. Kune rumwe rutivi, nzira iyi inoita kuti zvive nyore kune varidzi vemabhizinesi kuongorora mari iripo—kana mari yakakwana kubhadhara zvikwereti zvenguva pfupi. Kune rumwe rutivi, nzira iyi hairatidzi mashandiro ehupfumi chaiwo kana kutengeserana kwakawanda kukaitika nechikwereti.
Mashandiro Anoita Kurekodha Zuva Nezuva
Kuverenga mari kunowanzo tanga nebhuku remari kana account yebhangi. Mari yese inowanikwa inonyorwa semari inowanikwa, uye mari yese inoshandiswa inonyorwa semari yashandiswa kana kutenga zvinhu, zvichienderana nerudzi rwekutengeserana. Semuenzaniso:
1. Marisiti emari kubva mukutengeswa kwemari inonyorwa semari inowanikwa pazuva rayo.
2. Mari inowanikwa kubva pamari inobhadharwa inonyorwawo semari inowanikwa pazuva rakagamuchirwa, kunyangwe kutengeswa kwacho kwakaitika munguva yapfuura.
3. Kubhadhara rendi, mihoro, magetsi, zvinhu zvekushandisa zvinonyorwa semari inoshandiswa kana yabhadharwa.
4. Kutenga midziyo yakaita semakombiyuta kana michina kunonyorwa kana mari yabviswa. Mukuita kuri nyore, mamwe mabhizinesi anonyora zvakananga semari inoshandiswa, kunyangwe ichigona kutorwa semidziyo mu accounting.
Nzira iyi inowanzo shandiswa pamwe chete nekuchengetedza zvinyorwa zviri nyore—semuenzaniso, kushandisa spreadsheet. Chinangwa chikuru ndechekuona humbowo hwekutengeserana hwakadai semarisiti, maodha ekutenga, zvirevo zveakaunti, uye mapepa ekuisa mari.
Mabhenefiti eCash Basis Accounting
Kune zvakanakira zvakawanda zvinoita kuti nzira iyi ive yakakurumbira, kunyanya mumabhizinesi madiki:
1. Zviri nyore uye zviri nyore kushandisa
Varidzi vemabhizinesi havafanirwe kunzwisisa zvakadzama zvinhu zvakaita semari inobhadharwa, mari inobhadharwa, kana kudzikira kwemitengo. Kunyora zvinhu kunongoenderana nekuti mari inopinda uye inobuda riini.
2. Yakakodzera kugadzirisa mari inobuda
Nekuti maakaundi ese anotarisa pamari, mishumo inobva yabuda inobatsira varidzi vemabhizinesi nekukurumidza kuona mari yavo iripo. Izvi zvakakosha pakusarudza kwezuva nezuva, zvakaita sekutenga zvinhu, kubhadhara mihoro, kana kuronga mabasa.
3. Mari shoma yekutarisira
Kuverenga mari hakudi hurongwa hwakaoma hwekuchengetedza mabhuku, nokudaro zvichideredza mari yevashandi vekuverenga mabhuku kana software inodhura. Kushanda zvakanaka uku mukana mukuru kune MSMEs.
4. Deredza fungidziro
Mukuverenga mari, maakaundi anowanzo sanganisira fungidziro, dzakadai semari inobhadharwa pamaakaundi asina chokwadi kana mari yakawedzerwa. Kuverenga mari kunodzivirira fungidziro dzakawanda idzi, sezvo kunyorwa kunoitika chete kana mari yacho yafamba.
Zvipingamupinyi uye Njodzi
Kunyangwe zvichishanda, accounting inobva pamari ine zvimwe zvinhu zvisina kunaka zvinofanira kutariswa:
1. Hazviratidzi nemazvo mashandiro enguva
Nekuti mari inowanikwa uye mari inoshandiswa zvinoenderana nenguva yekubhadhara, purofiti nekurasikirwa zvinogona "kukanganiswa." Bhizinesi rinogona kuita serine purofiti yakakura mwedzi mumwe chete nekuti vatengi vazhinji vakabhadhara zvese panguva imwe chete, kunyangwe kutengesa kwacho kwakaitika mumwedzi yapfuura.
2. Hazviratidzi zviito nekodzero dzisingabhadharwi
Kuverenga mari hakuratidzi otomatiki mari isina kubhadharwa inobhadharwa kana kuti isina kuunganidzwa. Nekuda kweizvozvo, magwaro emari anogona kuita seakanaka kupfuura zvaari chaizvo kana paine ma invoice akawanda asina kubhadharwa kana kuti akawanda ezvikwereti zvisina kuunganidzwa.
3. Zvakaoma kushandisa kumabhizinesi ari kukura
Kana bhizinesi rikatanga kuita kutengeserana kwakawanda kwechikwereti, kuwana zvinhu zviri muchitoro, kana kushandisa mari, maakaundi emari anova asina kukwana. Vanoisa mari, mabhangi, kana vamwe vanhu vanowanzoda mishumo inoratidza mamiriro emari akakwana.
4. Hazvienderane nemimwe mitemo yekubika
Mumitemo yakawanda yekuverenga mari, kunyanya kumakambani anofanirwa kugadzirira magwaro emari epamutemo, huwandu hwemari inobhadharwa ndiyo inosarudzwa kana kutodiwa. Kuverenga mari kunowanzo shandiswa mukati mekambani kana kumakambani ane dambudziko diki.
Muenzaniso Wakajeka weCash vs. Accrual Comparison
Semuenzaniso, musi wa28 Zvita, bhizinesi rebasa rakapedza basa rinokosha Rp. 10.000.000, asi mutengi akabhadhara chete musi wa5 Ndira.
- Mari inowanikwa: mari inosvika Rp. 10.000.000 inonyorwa musi waNdira 5 (gore rinouya).
- Kuunganidzwa kwemari: mari inosvika Rp10.000.000 inoonekwa musi wa28 Zvita nekuti mabasa acho aitwa, kunyangwe mari yacho isati yagamuchirwa (yakanyorwa semari inobhadharwa).
Muenzaniso uyu unoratidza kuti mari inoshandiswa inotarisa zvakanyanya pamari inobuda, nepo mari inoshandiswa inotarisa panguva iyo mabasa ehupfumi anoitika.
Mari Yekushandisa Accounting yeCash Basis Inofanira Kushandiswa Rini?
Kuverenga mari kunoenderana nemari kwakakodzera mabhizinesi anonyanya kushandisa mari uye ari nyore. Mienzaniso inosanganisira nzvimbo diki dzekutengesa chikafu, vatengesi vadiki, vanopa masevhisi epamba, kana mabhizinesi uko kubhadhara kwevatengi kunoitwa zvakananga (mari kana kutumirwa nebhangi). Mumamiriro ezvinhu aya, mishumo inoenderana nemari yakakwana pakuongorora mari yekushanda uye kuronga zvinodiwa nemari.
Zvisinei, kana bhizinesi rikatanga kutengesa nechikwereti, riine zvinhu zvakawanda, kana kuti richida kushuma zvikwereti zvebhangi, nzira yekuwedzera mari kana musanganiswa wemari nekuwedzera mari (modified cash basis) ingave yakakodzera. Mabhizinesi mazhinji anotangawo nekushandisa mari kuti zvive nyore, obva achinja kuenda kuhuwandu hwemari sezvo zvinodiwa pabasa ravo nekupa mishumo zvichiwedzera.
Maitiro Akanaka muCash Basis Accounting
Kuti tive nechokwadi chekuti accounting yemari inoramba ichipa ruzivo rwakakosha, nzira dzinotevera dzinogona kushandiswa:
1. Kuparadzanisa mari yako yemunhu neyebhizinesi. Izvi zvakakosha kudzivirira kusataurirana zvakanaka uye kubvumira sarudzo dzebhizinesi dzisina tsarukano.
2. Nyora kutengeserana zuva nezuva kana pese panoitika kutengeserana. Kuenderana kwakakosha kupfuura kumirira kuti zviunganidzwe.
3. Chengeta zvinyorwa zvekutengeserana zvakanaka. Mapepa emari nemagwaro ebhangi ndiwo anoumba hwaro hwekunyora.
4. Itai kuti mari iwanikwe kubhangi. Batanidzai magwaro emari nekutengeserana kweakaundi kuti musakanganise.
5. Gadzira pfupiso yemwedzi wega wega. Pamwe chete, nyora nezvemari inowanikwa, mari inoshandiswa, uye mari yasara kuti utarise mafambiro emari.
Mhedziso
Kuverenga mari uchishandisa mari (cash-based accounting) inzira yekunyora mari chaiyo inoisa pamberi mari inobuda—mari inowanikwa inoonekwa kana mari yagamuchirwa uye mari inoshandiswa inoonekwa kana mari yabhadharwa. Nzira iyi iri nyore, iri nyore kushandisa, uye inobatsira zvikuru mabhizinesi madiki kugadzirisa mari yakawandisa. Zvisinei, kuverenga mari kunewo miganho, kunyanya pakuratidza mashandiro ehupfumi enguva yakatarwa uye pakuratidza kodzero nezvisungo zvisina kushata. Nokudaro, sarudzo yenzira inofanira kugadziriswa zvinoenderana nezvinodiwa nebhizinesi, kuoma kwekutengeserana, uye zvinangwa zvekushuma. Kune vazhinji veMSME, kuverenga mari inhanho yekutanga inoshanda vasati vachinja kuenda kune nzira yekuwedzera mari sezvo bhizinesi richikura.
