Kugadzirira kweNhoroondo yeCash Runs
Bhizimisi wemabhizimisi anofanirawo kunge ane ruzivo kubva kune zvose zvinyorwa zvekuwana . Inonyanya kukoshesa ruzivo inotarisirwa kubva kumutsara wekusvika haina mari (kana kurasikirwa) uye kuora kwezvinhu zvose zviri zviviri zvinoonekwa sekuti mari inopera kune iyo yakasimba .
Kuongorora kweKutanidza Kuenzanisa Mashizha
Kuti uongorore kuenzanisira kwemajiro ebhesi uye uvandudze Statement yeCash Flows , iwe unotanga kuongorora chero kuwedzerwa kana kuderera muurima yako yezvino uye yezvino mvumo dzekodzero pakati pemakore maviri ehuwandu hwemashoko.
Heino mutemo waunofanirwa kuyeuka nguva dzose pakuvandudza Statement yeCash Flows:
Kuwedzerwa kwezvino maaka account , kukera mari.
Zvinoderera mumakorodhe emari zvino, kuwedzera mari.
Kuwedzerwa kwemakabhadharo ezvino, kuwedzera mari.
Zvinoderera mumatongerwo emakabheti anhasi, kuderedza mari.
Mari Inosvibiswa Kubva Kushanda Mabasa
Kutarisa pamahwendefa emari, mabhuku anogamuchirwa akawedzera kubva pa $ 170,000 kusvika ku $ 200,000 kuti kuwedzere kwe $ 30,000.
Sezvo kuwedzerwa ikoko kuchiitika pane yefa yepa balance balance, inoratidzirwa semunhu asina kunaka. Sei? Kana iyo yakasimudza yakawedzera $ 30,000 mune chikwereti kune vatengi vayo, saka yakanga ine $ 30,000 pasi kuti ishandise. Saizvozvowo, kuverenga kwakawedzera ne $ 20,000. Mari yekubhadhara yakaderera ne $ 10 000. Kuderera kweAtset account, iyo inopa mari kune firm, inhamba yakanaka.
Cash haisi kubatanidzwa mukuongorora kwedu kwokutanga. Zvichava pachena kuti sei.
Iye zvino, tarisa chikamu chezvikwereti zvebhadharo . Nhoroondo dzebhadharo dzakawedzerwa ne $ 35,000. Mari dzenguva pfupi dzebhange hadzina kuchinja. Kubhadhara mari yakadai semitero uye mubhadharo yakaderera ne $ 5,000. Sezvo ichi chiri kuderera kwekambani yemhosva, iko kushandiswa kwemari kune firm uye nhamba isina kunaka.
Inotevera Net Cash Flows kubva kune Operating Activities, muchidimbu chechikamu chekutanga cheChechi yeCash Flows. Paunowedzera zvigadziriswa pamutengo wekuwana uye kuderedza, unowana $ 150 500. Iyo yakasimba iri kuunza mari yakanaka yekuyerera kwemari kubva pamabasa ayo ekushanda.
Mari Inosviba Kubva Kuita Mabasa
Chikamu chinotevera chekutaura kwemari inonzi Cash Flows kubva kuInvesting Activities. Kazhinji, chikamu ichi chinosanganisira chero zvikwereti zvekugara kwenguva refu iyo figiti inowedzera pamwe nekutsvaga mune zvigadziriswa, zvakadai semiti uye midziyo. Imwe iyo yakaita mari yakawanda $ 30 000 muzvikwereti zvemazuva akawanda muna 2009. Izvo zvinoratidza se nhamba isina kunaka sezvo yaive kushandiswa kwezvinhu. Imwe iyo yakasimudza zvakare yakashandisa madhora zana nemakumi mashanu emiti nemimwe michina.
Nekudaro Net Cash Runza kubva Kubhadhara Mabasa, muchidimbu chechikamu chechipiri cheNhoroondo yeCash Flows.
Icho chakaipa $ 130,000 sezvo ichi chakanga chava kunze muna 2009.
Mari Inosvika Kubva Kubhadhara Mari Mabasa
Chikamu chekupedzisira chekutaura kwemari inoshandiswa neCash Flows kubva kuFinancing Activities. Muchiitiko ichi, iwe wakabhadhara mari yako yekambani nemakore akawanda ekubhadhara mabhengi ayo akawedzera ne $ 50,000. Zvikamu kune varairimu muhuwandu we $ 65,000 zvakabhadharwawo, iyo inobuda mari uye nhamba isina kunaka. Nhepfenyuro yeNet Chamba inobva kuFinancing Activities is a $ 15,000 negative.
Net Cash Flows kune Vakasimba
Iye zvino, tinobatanidza zvikamu zvitatu zvekutaura kwemari kuti tione kupi iyo firimu inobva pakatarisa mari. Paunenge uchitarisa mambure emari inoyerera kubva muchikamu chimwe nechimwe unowana $ 5 500. Iyi inowedzera mumatare emari inoyerera kupfuura gore rose rebhizimisi. Tichitarisa kumashure kwenyaya yemari pane kuenzanirana kwemashizha, kuongorora kwakarurama.
Cash yakawedzera ne $ 5 500 kubva gore negore.
Zvino enda kuTatimende yeCash Flows uye tapedzisa kusimbisa mari yako yekutaura!
XYZ Company Kufananidza Balance Sheets
| XYZ Company Kufananidza Balance Sheets | ||
| Assets | Mugore Wegore Gore 2016 | Mugumo Wegore Gore 2017 |
| Cash | $ 30,000 | $ 35,500 |
| Marketable Sec | Zviuru gumi | Zviuru gumi |
| Accts Rec | 170,000 | 200,000 |
| Inventory | 160,000 | 180,000 |
| Prepaid Exp | 30,000 | 20,000 |
| Investments | 20,000 | 50,000 |
| Plant & Equipment | 1 000 000 | 1,100,000 |
| Pasi Acc Kuputsika | 550,000 | 600,000 |
| Net Plant & Equipment | 450,000 | 500,000 |
| Zvose Zviwanikwa | 870,000 | 995,500 |
| Zvikwereti uye Guta reMuridzi | ||
| Accts Pay | 45,000 | 80,000 |
| Mikopo yeBan ST | 100,000 | 100,000 |
| Akapiwa Exp | 35,000 | 30,000 |
| Mikopo yeBan Bank | 40,000 | 90,000 |
| Owners Capital | 650,000 | 695,500 |
| Zvose Zvikwereti uye Nheyo | 870,000 | 995,500 |