Nzira dzeKuverenga Mari neKuunganidza Mari
Munyika yezvekuverenga mari, kunyora kutengeserana kwakarurama ndiyo hwaro hwekugadzira mishumo yemari yakavimbika. Nzira mbiri dzinonyanya kushandiswa dzekuverenga mari inzira yekuverenga mari uye nzira yekuverenga mari. Dzese dzine chinangwa chekuratidza mamiriro emari esangano, asi dzakasiyana munzira nenguva yekuziva mari nemari. Kunzwisisa musiyano uripo pakati penzira dzemari nedzekuunganidza mari kwakakosha kune varidzi vemabhizinesi madiki, mamaneja, vanoisa mari, nevamwe vane chekuita nazvo.
Kunzwisisa Nzira yeKuverenga Mari
Nzira yekuverenga mari (cash basis accounting) inzira yekunyora mari inowanikwa kana mari yagamuchirwa, uye mari inoshandiswa inoonekwa kana mari yabhadharwa. Nzira iyi inotarisa pakufamba kwemari inopinda neinobuda. Nokudaro, magwaro emari anouya anoratidza mamiriro chaiwo emari kwenguva yakatarwa.
Semuenzaniso, chitoro chinobhadharwa nemutengi musi wa5 Ndira nekuda kwekutengesa kwakaitwa musi wa28 Zvita. Pasi penzira yekubhadhara mari, mari yacho yaizonyorwa musi wa5 Ndira nekuti mari yacho yakagamuchirwa musi iwoyo, kunyangwe kutengeserana kwacho kwakaitika munguva yakapfuura.
Mabhenefiti eCash Method
1. Zviri nyore uye zviri nyore kushandisa
Nzira yekushandisa mari yakakodzera mabhizinesi madiki nemadiki ane kutengeserana nemaitiro ekutonga ari nyore.
2. Tsanangura mari chaiyo inobuda
Nekuda kwekutarisa pamari, varidzi vemabhizinesi vanogona kuona kugona kwebhizinesi kuzadzisa zvisungo zvenguva pfupi.
3. Zvinoita kuti kudzora mari kuve nyore
Nzira iyi inobatsira varidzi vemabhizinesi kuona kana bhizinesi racho rine mari yekubhadhara mari yacho.
Zvakaipa zveCash Method
1. Kusaratidza zvakanyanya mashandiro chaiwo
Kambani inogona kuita seine purofiti yakakura nekuda kwekuti mari yakawanda yakauya pakupera kwenguva, kunyangwe kutengesa kwakaitika kare kana kuti paine mari dzisina kubhadharwa.
2. Kusanyora mari yechikwereti neyakakodzera kubhadhara
Nzira yekubhadhara mari hairatidzi zvikwereti zvisina kubhadharwa kana mari yakawanikwa asi isati yagamuchirwa.
3. Hazvina basa kumabhizinesi ari kukura
Sezvo kukura kwebhizinesi kuchikwira, zvikwereti, maakaundi anobhadharwa, uye kutengeserana kunobhadharwa kunowedzera kuoma, zvichiita kuti nzira yekubhadhara mari isakwane.
Kunzwisisa Nzira yeAccrual Accounting
Hwaro hwekuverenga mari (accrual basis) inzira yekunyora mari inowanikwa kana yawanikwa uye mari inoshandiswa inoonekwa kana yashandiswa, zvisinei nekuti mari inotorwa kana kubhadharwa riini. Nzira iyi inotevera musimboti wekuti "kufananidza", apo mari inoshandiswa inonyorwa munguva imwe chete nemari yakabatana kuti iratidze mashandiro ayo nemazvo.
Semuenzaniso, kambani inopa rubatsiro kumutengi munaKurume uye inotumira invoice pakupera kwaKurume, asi muripo haugamuchirwi kusvika Kubvumbi. Pasi penzira yekuwedzera mari, mari ichiri kunyorwa munaKurume nekuti mabasa akaitwa uye kodzero yekuwana mari yacho yatovapo.
Mabhenefiti eAccrual Method
1. Zvinonyatsoratidza mashandiro ebhizinesi
Mari inowanikwa uye inoshandiswa inonyorwa zvichienderana nenguva yazvinoitika, kuitira kuti purofiti nekurasikirwa zvive pachena.
2. Inoratidza mamiriro emari akazara
Maakaundi anogamuchirwa, anobhadharwa, nezvimwe zvikwereti zvinonyorwa kuitira kuti bhajeti riratidze mamiriro emari ari nani.
3. Yakakodzera zvakanyanya pakuongorora nekuita sarudzo
Vanoisa mari, vanokweretesa, uye manejimendi vanowanzoda ruzivo rwakavakirwa pakuunganidza mari kuti vaongorore hutano hwebhizinesi.
Zvakaipa zveAccrual Method
1. Zvakaoma kunzwisisa
Kunzwisisa zviri nani kwekuverenga mari kunodiwa, kusanganisira kunyora gadziriso dzekupera kwenguva.
2. Hazviwanzoratidza mari iripo
Kambani ingaita seine purofiti, asi mari haisi kuwanikwa nekuda kwemari yakawanda inobhadharwa.
3. Inoda hurongwa hwekuchengetedza mabhuku hwakarongeka
Kazhinji zvinoda software yeakaunzi kana vashandi vane hunyanzvi hwepamusoro.
Kusiyana Kwakakosha Pakati Pemari Nenzira Dzekuwana Mari
Musiyano mukuru pakati penzira mbiri idzi uri panguva yekuziva mari inowanikwa uye mari inoshandiswa.
1. Kuzivikanwa kwemari inowanikwa
- Nzira yekubhadhara mari: kana mari yagamuchirwa.
- Nzira yekuunganidza mari: kana mari yawanikwa (zvinhu/mabasa apihwa).
2. Kuziva mutoro
- Nzira yekubhadhara mari: kana mari yabhadharwa.
- Nzira yekuwedzera mari: kana mari yacho yasvika, kunyangwe isina kubhadharwa.
3. Mhedzisiro pagwaro remari inowanikwa
- Nzira yekubhadhara mari: purofiti inogona kuchinja-chinja nekuda kwekuchinja kwenguva yekugamuchira mari uye kubhadhara.
- Nzira yekuunganidza mari: purofiti yakagadzikana uye inoratidza mashandiro enguva iyoyo.
4. Mhedzisiro pabharanzi
- Nzira yekubhadhara mari: kazhinji hainyore mari yechikwereti neyekubhadhara zvizere.
- Nzira yekuunganidza mari: inorekodha midziyo nezvikwereti zvinosanganisira maakaundi anogamuchirwa, maakaundi anobhadharwa, mari yekutenga isati yabhadharwa, uye mari isina kuwanikwa.
Mienzaniso Yakareruka Yekuenzanisa
Ngatitii kambani yekugadzira mifananidzo inoshanda papurojekiti inokosha Rp10.000.000 muna Chikumi. Mutengi haabhadhare kusvika Chikunguru. Kambani inewo bhiri remagetsi reRp500.000 muna Chikumi, asi inoribhadhara muna Chikunguru.
- Nzira yekubhadhara mari:
– Chikumi: mari inowanikwa Rp0, mari inoshandiswa Rp0 (nekuti hapana mari inobuda/inopinzwa).
– Chikunguru: mari inowanikwa Rp. 10.000.000, mari inoshandiswa Rp. 500.000.
- Nzira yekuunganidza mari:
– Chikumi: mari inowanikwa Rp. 10.000.000 (nekuti mabasa akapedzwa), mari inoshandiswa Rp. 500.000 (nekuti magetsi akashandiswa).
– Chikunguru: kushandurwa kwemari chete uye kugadziriswa kwemari inobhadharwa, kwete kuzivikanwa kwemari huru nemari inoshandiswa.
Kubva pamuenzaniso uyu, zvinoonekwa kuti nzira yekuwedzera mari inopa mufananidzo wakarurama wekushanda kwaJune, nepo nzira yemari ichinyanya kusimbisa kutengeserana kwemari muna Chikunguru.
Ndeipi Nguva Yokushandisa Nzira Yekubhadhara Mari?
Nzira yekushandisa mari inowanzo kukodzera:
- Mabhizinesi madiki kana madiki ane kutengeserana kuri nyore.
– Mabhizinesi ane kutengeserana kwakawanda kuri mari (semuenzaniso maresitorendi, vamwe vatengesi vemusika).
- Varidzi vemabhizinesi vanoda kutarisa pakudzora mari inobuda zuva nezuva.
Zvisinei, kana bhizinesi ratanga kupa zvikwereti, riine zvinhu zvakawanda zvakachengetwa, kana kuti zvikwereti zvakawanda zvakarongwa, nzira yekubhadhara mari inogona kupa mufananidzo wakarerekera.
Nzira yeAccrual inofanira kushandiswa riini?
Nzira yekuwedzera mari yakakodzera kune:
- Makambani epakati nepakati neakuru.
- Mabhizinesi ane zvikwereti zvakakosha, mari inobhadharwa, uye kutengeserana kwemari inobhadharwa.
– Masangano anoda mishumo yemari zvichienderana nezvinodiwa neakaunzi (semuenzaniso PSAK/IFRS).
- Mabhizinesi anoda kuongorora purofiti nemazvo nekufamba kwenguva.
Nzira yekuunganidza mari inowanzo shandiswawo mukuongorora kwemari uye mishumo nekuti inoonekwa seyakakosha pakuongorora mashandiro emari uye mamiriro emari.
Mhedziso
Nzira dzekuverenga mari nedzekuverengera mari imwe neimwe dzine mabasa ayo uye mashandisirwo ayo. Nzira yekuverenga mari inobudirira pakureruka uye inoratidza kufamba kwemari chaiko, asi hairatidzi zvakanyanya mashandiro ehupfumi chaihwo. Kusiyana neizvi, nzira yekuverenga mari yakawanda yakaoma asi inopa mufananidzo wakarurama wemari inowanikwa nekambani, mari inoshandiswa, uye mamiriro emari. Mukuita, sarudzo yenzira inoenderana nezvinodiwa neruzivo, chiyero chebhizinesi, kuoma kwekutengeserana, uye zvinangwa zvekushuma zvemari.
Kunzwisisa nzira mbiri idzi kuchabatsira varidzi vemabhizinesi nevane chekuita nazvo kuita sarudzo dzine ruzivo rwakadzama—ingava maererano nemazano ekushanda, manejimendi emari, kana kuronga kukura kwebhizinesi mune ramangwana.
