Muenzaniso weMushumo weMari weKambani yeBasa
Pendauluan
Munyika yebhizinesi, magwaro emari ndeimwe yezvishandiso zvakakosha zvinoshandiswa nevatungamiriri kuyera mashandiro ekambani uye kuita sarudzo dzakarongeka. Muchinyorwa chino, tichakurukura muenzaniso wemagwaro emari kubva kukambani yebasa, tichipa pfupiso yemagadzirirwo anoitwa magwaro aya uye zvinhu zvaanowanzo kuve nazvo.
Zvinangwa zveMishumo Yezvemari
Mishumo yemari ine zvinangwa zvikuru zvakati wandei, zvinosanganisira:
1. Kupa Ruzivo: Kupa ruzivo rwakakodzera kune vane chekuita nebhizinesi vakaita sevanoisa mari, vanokweretesa, hurumende, nevamwe vanofarira.
2. Kuongorora Mashandiro: Kuongorora mashandiro emari yekambani kwenguva yakati.
3. Kugadzira Sarudzo: Kubatsira manejimendi mukuronga, kutonga, uye kuita sarudzo dzakarongeka.
4. Kutevedzera mitemo: Kuzadzisa zvinodiwa pamutemo nemutemo.
Zvikamu Zvikuru zveMishumo Yezvemari yeMakambani Ebasa
1. Mushumo wePurofiti neKurasikirwa
2. Pepa reZviyero
3. Chirevo Chemari Inoshandiswa
4. Chirevo cheShanduko muEquity
5. Zvinyorwa zveMagwaro Ezvemari
1. Mushumo wePurofiti neKurasikirwa
Chirevo chemari inowanikwa chinoratidza mari inowanikwa uye mari inoshandiswa munguva yakatarwa kuti chione purofiti kana kurasikirwa kwekambani. Heino muenzaniso wechinyorwa chemari inowanikwa chePT. Jasa Prima:
PT. Jasa Prima
Chirevo chemari inowanikwa
Kwegore Rinopera Zvita 31, 2023
Tsananguro | 2023 |
|————————–|———————-|
| Mari Inowanikwa Pabasa | Rp. 500,000,000|
| Mari Yebasa | Rp. 200,000,000|
| Purofiti Yese | Rp. 300,000,000|
| Mari Yekushandisa | Rp. 150,000,000|
| Mari Yekutarisira | Rp. 50,000,000 |
| Purofiti yekushanda | Rp. 100,000,000|
| Mutero | Rp. 25,000,000 |
| Purofiti Yese | Rp. 75,000,000 |
2. Pepa reZviyero
Chinyorwa ichi chinopa ruzivo rwemari yekambani pakupera kwenguva yekuverenga, zvichiratidza zvinhu zvekambani, zvikwereti, uye equity. Heino muenzaniso wechinyorwa chePT. Jasa Prima:
PT. Jasa Prima
Pepa Rekuverenga Mari
Kubva musi wa31 Zvita, 2023
Tsananguro | 2023 |
|————————–|———————-|
| Zvinhu | |
Zvinhu Zvazvino | |
| Mari | Rp. 50,000,000 |
| Maakaundi Anogona Kubhadharwa | Rp. 100,000,000 |
| Zvinhu Zvose Zviripo Pari Zvino | Rp. 150,000,000 |
Midziyo Yakagadziriswa |
| Midziyo yeHofisi | Rp. 200,000,000 |
| Kuderera Kwemari Kwakaunganidzwa | Rp. (50,000,000)|
| Huwandu Hwezvinhu Zvisingachinji | Rp. 150,000,000 |
| Zvinhu Zvose | Rp. 300,000,000 |
| Zvisungo | |
Zvikwereti Zvazvino | |
| Maakaundi Anobhadharwa | Rp. 50,000,000 |
| Chikwereti cheMutero | Rp. 10,000,000 |
| Zvikwereti Zvese Zvazvino | Rp. 60,000,000 |
Zvikwereti Zvisiri Zvemazuva Ano |
| Chikwereti Chenguva Refu | Rp. 40,000,000 |
| Zvikwereti Zvose | Rp. 100,000,000|
| Kuenzana | |
| Mari Yekugovana | Rp. 150,000,000 |
| Mari Yakachengetedzwa | Rp. 50,000,000 |
| Mari Yese | Rp. 200,000,000|
| Zvikwereti Zvose uye Equity | Rp. 300,000,000|
3. Chirevo Chemari Inoshandiswa
Chirevo chemari inoyerera chinopa ruzivo nezve mari inowanikwa uye kubhadharwa kwemari munguva yekuverenga mari, yakakamurwa kuita mabasa matatu makuru: kushanda, kuisa mari, uye kuwana mari. Muenzaniso wechirevo chemari inoyerera chePT. Jasa Prima:
PT. Jasa Prima
Chirevo Chemari Inoshandiswa
Kwegore Rinopera Zvita 31, 2023
Tsananguro | 2023 |
|————————————|——————|
| Mari Inobva Mumabasa Ekushanda | |
| Marisiti Emari Kubva Kuvatengi | Rp. 480,000,000 |
| Mari Yekubhadhara Mari Yekushandisa | Rp. (330,000,000) |
| Kubhadhara Mari Yekushandisa Pakutarisira | Rp. (40,000,000) |
| Mari Inobva Mumabasa Ekushanda | Rp. 110,000,000|
| Mari Inobva Mumabasa Ekudyara | |
| Kutenga Midziyo yeHofisi | Rp. (50,000,000) |
| Mari Inobva Mukudyara Mumabasa | Rp. (50,000,000)|
| Mari Inobva Mumabasa Ekubhadhara Mari | |
| Kubhadhara Chikwereti Kwenguva Refu | Rp. (20,000,000) |
| Migove Yabhadharwa | Rp. (20,000,000) |
| Mari Inobva Mumabasa Ekubhadhara Mari | Rp. (40,000,000)|
| Kuwedzera/Kuderera kweMari | Rp. 20,000,000 |
| Mari Yekutanga | Rp. 30,000,000 |
| Mari yekupera kwenguva | Rp. 50,000,000 |
4. Chirevo cheShanduko muEquity
Chirevo chekuchinja mu equity chinoratidza shanduko mu equity yemuridzi panguva yekuverenga mari, kusanganisira mari yekuwedzera, mari yakachengetedzwa, uye migove kune varidzi. Muenzaniso wechirevo chekuchinja mu equity yePT. Jasa Prima:
PT. Jasa Prima
Chirevo cheKuchinja muEquity
Kwegore Rinopera Zvita 31, 2023
| Tsananguro | Mari Yekugovana | Mari Yakachengetedzwa | Total Equity |
|——————————|——————–|——————|—————— |
| Mari Yakabhadharwa Kubva Ndira 1, 2023 | Rp. 150,000,000 | Rp. 10,000,000 | Rp. 160,000,000 |
| Net Profit | | Rp. 75,000,000 | Rp. 75,000,000 |
| Mugove wemari | | Rp. (20,000,000) | Rp. (20,000,000) |
| Mari Yasara Kubva Musi wa31 Zvita, 2023 | Rp. 150,000,000 | Rp. 65,000,000 | Rp. 215,000,000 |
5. Zvinyorwa zveMagwaro Ezvemari
Zvinyorwa zvemashoko emari zvinopa rumwe ruzivo netsananguro dzinodiwa kuti unzwisise zvinyorwa zvemari. Zvinyorwa izvi zvinosanganisira marongero ekuverenga anoshandiswa, ruzivo rwezvinhu zvakagadziriswa, ruzivo rwemari inobhadharwa, nerumwe ruzivo.
Muenzaniso weManotsi kuZviziviso Zvemari:
Cherechedza 1: Mitemo yeAkaunti
- Mari Yebasa: Mari yebasa inoonekwa kana basa racho richipihwa mutengi.
– Mari inoshandiswa: Mari inoshandiswa inoonekwa kana yaitika.
Cherechedza 2: Midziyo yeHofisi
- Mari yekutanga: Rp. 150,000,000
– Kutenga Kutsva: Rp. 50,000,000
- Kuderera Kwakaunganidzwa: Rp 50,000,000
Cherechedzo 3: Chikwereti Chenguva Refu
- Mari yekutanga: Rp. 60,000,000
– Kubhadhara: Rp. 20,000,000
- Mari Yekupedzisira: Rp. 40,000,000
Mhedziso
Zvinyorwa zvemari zvekambani yebasa zvinosanganisira zvikamu zvakakosha zvakati wandei, zvinosanganisira statement yemari, balance sheet, cash flow statement, statement yekuchinja kwe equity, uye manotsi ezvinyorwa zvemari. Chimwe nechimwe chezvinhu izvi chakakosha pakupa mufananidzo wakazara wekushanda kwekambani uye mamiriro emari. Saka, kugadzirira zvirevo zvemari zvakarurama uye zvakakwana kwakakosha kuve nechokwadi chekuti kambani inogona kuita sarudzo dzakavakirwa paruzivo rwemari rwuripo.
