Mvumo yeAkaunti Dzisina Kujeka
Mari yekubhadharisa maakaundi asina chokwadi ipfungwa yakakosha yekuverenga inoita kuti zvirevo zvemari zviratidze mamiriro emari ekambani. Bhizinesi rese rinotengesa zvinhu kana masevhisi nechikwereti richava nemaakaundi anogona kubhadharwa. Zvisinei, haasi ese emaakaundi aya anogona kuunganidzwa. Vamwe vatengi vanogona kunonoka kubhadhara, kusangana nematambudziko emari, kana kutobhuroka. Apa ndipo panobuda mari yekubhadharisa maakaundi asina chokwadi: sekuziva kwekutanga kuti mamwe maakaundi anogona kunge asingaunganidzwe.
Tsanangudzo yeMvumo yeAkaunti Dzisingafungidzike Dzinogona Kubhadharwa
Zvichitaurwa zviri nyore, mari inobhadharwa pamaakaundi asina chokwadi ifungidziro yehuwandu hwemari inotarisirwa kusaunganidzwa mune ramangwana. Mari iyi inonyorwa seakaundi inopesana neyaibhadharwa, saka mari inobhadharwa pabhanga ndiyo kukosha kwayo. Izvi zvinoreva kuti kambani haingonyore mari inobhadharwa zvichienderana nehuwandu hweinvoice asi inofungawo nezvenjodzi yekusabhadhara chikwereti.
Muchokwadi, gadziriro yemaakaundi asina chokwadi hairevi kuti kambani iri kutarisana nekurasikirwa; asi, inzira yekudzivirira zvirevo zvemari zvisina tariro yakawanda. Mitemo iyi inobvumira purofiti yakataurwa kuti iratidze kungwara kukuru uye kutevedzera mutemo wekuwedzera mari.
Sei Makopi Aya Achikosha?
Pane zvikonzero zvakawanda nei kubvumirwa kwemaakaundi asina chokwadi kwakakosha:
1. Kutevedzera musimboti wekuchenjera
Kuverenga kwakanaka hakungorevi mari inowanikwa chete, asiwo kunoratidza kurasikirwa kunogona kuitika.
2. Kuenzanisa mari inowanikwa uye inoshandiswa (pfungwa yekufananidza)
Kutengeswa kwechikwereti kuri kuitika nhasi, saka mari inogona kubhadharwa nechikwereti chakaipa inofanira kuonekwa munguva imwe chete, pane kumirira kusvika chikwereti chave chakaipa zvechokwadi.
3. Kuvandudza mhando yemishumo yemari
Vanoisa mari, vanokweretesa, uye manejimendi vese vanoda mishumo yakarurama. Kana mari inobhadharwa ikataurwa zvakanyanya pasina muripo, bhajeti rinogona kutsausa.
4. Batsirai manejimendi kugadzirisa njodzi yechikwereti
Ongororo yekuchengetera mari inowanzoratidza maitiro: vatengi vanowanzo tadza kubhadhara, makambani ane njodzi muindasitiri, kana marongero echikwereti asina kugadzikana.
Hukama huripo pakati pemari yekubhadhara maakaundi asina chokwadi neakaundi dzinobhadharwa
Mubharanzi, maakaundi anowanzo ratidzwa seizvi:
- Maakaundi Anogona Kubhadharwa (Mari Yakazara)
- Zvishoma: Mari yeAkaunti Dzisina Kujeka
= Maakaundi Anogona Kubhadharwa (Net)
Semuenzaniso, kana maakaundi ekambani anofanirwa kubhadharwa ari Rp500.000.000 uye mari inobhadharwa yemaakaundi asina chokwadi iri Rp20.000.000, saka maakaundi akataurwa anofanirwa kubhadharwa ari Rp480.000.000. Iyi mharidzo inopa mufananidzo wakajeka wemari inogona kugamuchirwa zvechokwadi.
Nzira yekuverenga mari yekubatsira vanhu vasina chokwadi
Kuziva huwandu hwemari yakachengetedzwa hakusi kungofungidzira chete, asi inzira yakarongeka. Kazhinji, kune nzira mbiri dzinowanzo shandiswa:
1. Percentage yeNzira yekutengesa
Munzira iyi, makambani anoverenga zvikwereti zvinofungidzirwa zvichibva pane imwe chikamu chekutengesa kwechikwereti. Chikamu ichi chinowanzo tariswa kubva pane zvakaitika kare kana avhareji yeindasitiri.
Semuenzaniso, kutengeswa kwechikwereti kwegore rino kuri Rp1.000.000.000, uye zvichibva padata rekare, 2% inofungidzirwa kuti haiunganidzwe. Saka, mari inoonekwa seyakaipa yechikwereti ndeiyi:
2% × IDR 1.000.000.000 = IDR 20.000.000
Nzira iyi inosimbisa kufananidza mari inoshandiswa nemari inowanikwa munguva ino.
2. Kuchembera kweNzira yeAkaunti Inobhadharwa
Nzira dzekuchembera dzinobatanidza mari dzinobhadharwa zvichienderana nenguva yadzave dzisina kubhadharwa, semuenzaniso:
- mazuva 0–30
- mazuva 31–60
- mazuva 61–90
– >mazuva makumi mapfumbamwe
Boka rega rega rinopihwa chikamu chakasiyana chengozi yekusabhadhara mari. Kana mari inobhadharwa kwenguva yakareba, chikamu chemaakaundi asingaunganidzwe chinokwira. Nzira iyi inoonekwa seyakarurama nekuti inoongorora mhando yemari inobhadharwa zvichienderana nemamiriro aripo iye zvino.
Sebokai muenzaniso:
– Mazuva 0–30: 1% isingaunganidzwe
– mazuva 31–60: 3%
– mazuva 61–90: 10%
– >Mazuva makumi mapfumbamwe: 30%
Mari yose inochengetedzwa inoverengwa kubva pafungidziro dzakaunganidzwa dzeboka rega rega. Nzira iyi inonyanya kusimbisa kukosha kwemari inowanikwa mubhangi.
Kurekodhwa kweMvumo yeAkaunti dzeAkaunti Dzisina Kujeka
Kana kambani ikagadzira reserve, bhuku rinowanzogadzirwa nderinotevera:
– Debit: Mari Yechikwereti Chakaipa
– Chikwereti: Mvumo yeAkaunti Dzisina Kujeka
Magazini iyi inowedzera mari inoshandiswa pamari inowanikwa uye inogadzira account yekuchengetera mari senzira yekuderedzwa kune maakaundi anowanikwa pabalance sheet.
Zvadaro, kana kambani yasarudza kuti mari inobhadharwa haigone kuunganidzwa (semuenzaniso, mutengi anobhuroka uye hapana mukana wekubhadhara), kudzima kwemari kunoitwa nemagazini inotevera:
- Debit: Allowance yeAkaunti Dzisingafungidzike Dzinogona Kubhadharwa
– Chikwereti: Maakaundi Anogona Kubhadharwa
Zivai kuti kana paine kubvisirwa kwemari, hapana mari itsva inogadzirwa, sezvo mari yacho yaimbozivikanwa kuburikidza nemutemo uyu. Uku ndiko kunaka kwenzira yekupa mari pane nzira yekubvisa mari zvakananga.
Nzira yekubvisa backup vs Direct Deletion
Mamwe mabhizinesi madiki dzimwe nguva anoshandisa nzira yekubvisa mari zvakananga, iyo inongonyora mari chete kana mari inobhadharwa isingaunganidzwe zvechokwadi. Zvisinei, nzira iyi haina kukodzera zvakanyanya pakubika zvichibva pamitemo yemazuva ano yekuverenga mari nekuti inogona kukonzera kuti purofiti ichinje zvisingawanzoitiki pakati penguva.
Mari inobhadharwa yeakaundi asina chokwadi inoonekwa seyakanyanya kuenderana neaccrual basis ye accounting, sezvo ichiziva njodzi inofungidzirwa munguva iyo kutengeswa kwacho kunoitika. Nokudaro, makambani makuru nepakati anowanzo fanirwa kana kukurudzirwa kushandisa nzira yeallowance.
Zvinhu Zvinokanganisa Ukuru hweMatura
Huwandu hwemari inochengetedzwa hunogona kusiyana pakati pemakambani, zvichienderana nezvinhu zvakati wandei:
– Hunhu hwevatengi uye mutemo wechikwereti: Kana mitemo yechikwereti yakareruka, njodzi inowedzera.
– Mamiriro ehupfumi: Kana hupfumi hukashaya simba, mukana wekutadza kubhadhara unowedzera.
– Kuwanda kwevatengi: Kana mari inobhadharwa ikawanda muvatengi vashoma vakakura, njodzi inogona kuva yakakura.
- Nhoroondo yekubhadhara: Ruzivo rwekubhadhara kwekare ndiro hwaro hwakasimba hwekufungidzira.
Vatungamiriri vanofanira kuita ongororo nguva nenguva kuti vave nechokwadi chekuti mari inochengetwa inoramba yakakosha, kunyanya kana paine shanduko huru dzinoitika mumari inobhadharwa.
Kukanganiswa kweMari Yechikwereti Chisina Kunaka
Kubvumirwa kwemaakaundi asina chokwadi kunokanganisa zvirevo zvemari muzvinhu zvakasiyana-siyana:
– Chirevo chemari inowanikwa: Mari yashandiswa nechikwereti chisina kunaka inoderedza purofiti.
– Balance Sheet: Mari inobhadharwa inopihwa yakaderera (mushure mekubviswa kwemari yakachengetwa).
- Zviyero zvemari: Chiyero chezvino, mari inobhadharwa kubva kumakambani, uye mhando yezvinhu zvinogona kuchinja.
– Sarudzo dzebhizinesi: Kuwedzera mari inochengeterwa kunogona kuva chiratidzo chekuti kambani inofanira kusimbisa kutengesa zvikwereti kana kuvandudza nzira dzekuunganidza mari.
Nekuda kwemhedzisiro yayo yakakura, kugadzirira mari inochengetedzwa kunofanirwa kuitwa nekuvimbika uye nguva dzose, kwete kushandiswa kuti "vatarisire" purofiti. Vaongorori vanowanzo tarisa zvakanyanya kune iyi account nekuti ine chekuita nefungidziro dzemanejimendi.
Mhedziso
Mari inobhadharwa yeakaundi asina chokwadi inzira yekuverenga mari yakagadzirirwa kutarisira mari inogona kubhadharwa isingaunganidzwe. Nekuisa mari inobhadharwa, makambani anogona kupa mari inobhadharwa nemutengo wakanyatsojeka uye kuziva mari inoshandiswa neakaundi asina chokwadi munguva yakakodzera. Nzira inoshandiswa inogona kunge iri chikamu chekutengesa kana ongororo yekukwegura kwemari inobhadharwa, nzira yekukwegura ichiwanzova yakadzama uye ichiratidza mamiriro chaiwo emari inobhadharwa.
Pakupedzisira, mvumo yemaakaundi asina chokwadi haisi yekungobhadhara mari chete, asiwo chishandiso chekutarisira njodzi chinobatsira makambani kuchengetedza mari inopinda, kunaka kwezvinhu, uye kuvimbika kwezvinyorwa zvavo zvemari mumaziso evane chekuita nazvo. Kana ikatarisirwa nemazvo, mvumo iyi inoshanda senzira yekudzivirira kuchengetedza hutano hwebhizinesi kunyangwe paine kusava nechokwadi nezvekubhadhara kwevatengi.
