Side loo Sakeeyaa Ganacsigga?Ganacsi Shuraakadda ah ama ka Gaarka loo leeyahay ba? Q: 6aad
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| Mustafe Abib |
Qormaddii 6aad
Side loo Sakeeyaa Ganacsigga?Ganacsi shuraakadda ah ama ka gaarka loo leeyahay ba?
Ganacsigu waxaa uu ka mid yahay Hatidda uu qof leeyahay, hadaba waa maxay ganacsi?
Ganacsigu waa Hantidda aad soo iibsato ama aad iibiyso adoo niyadda ku haya inaad faa’iido ka hesho, ha ahaato hanti aad soo dhoofsato, ama aad sii dhoofiso, ama dhismayaal ad ka ganacsato ah (Construction), ama tu Beereed ba.Dhamaan shaqooyinka ayaa loo yaqaan Ganacsi.
Ok, Haddaba Hantidda ama ganacsigga laba ayaynu u kala qaadaynaa, marka aynu doonayno in anynu ka sakayno Hantideena:
a) Hanti ma-guurto ah (Fixed Asset)
b) Hanti Guurto ah (Current Asset)
Sideedaba, Hantida ma-guurtada ah wax sako ah laguma laha sida ku cadd axaadiis sareex ah oo aynu soo qadan doono,
Laakin intaa ka hor waa maxay Hanti ma-guurto ahi?
Hanti ma-guurto ah waxa looga jeeda ama ay tahayba tusaale ahaan waxyaalahan hoos ku xusan:
· Gurriga aad gasho: gurigaas oo aan waxa ganacsi ah aanad uga jeedin
· Gaadhigga aad si shakhsi ah iskaga wadato adoon inad ka ganacsato u jeedin
· Company wixii Fixed Asset ah ee uu leeyahay
· Qofka Taxi-laha ah kama sakanayo gaadhiga laftiisa.
· Qalabka beerta laga shaqaynayo (mishinada) ee beerta dhex yaal.
· IWM (etc.)
وعَنْ سَمُرَةَ بْنِ جُنْدُبٍ رضي الله عنه قَالَ : (إِنَّ رَسُولَ اللَّهِ صَلَّى اللَّهُ عَلَيْهِ وَسَلَّمَ كَانَ يَأْمُرُنَا أَنْ نُخْرِجَ الصَّدَقَةَ مِنْ الَّذِي نُعِدُّ لِلْبَيْعِ) . رواه أبو داود
(Rasuulku (SCW) wuxuu ina faray inaynu ka sakayno wixii bayc ama iib ugu tallo galnay)
a) Hanti Guurto ah (Current Asset):
Runtii, ganacsiggu wuu balaadhan yahay, halkana kuma soo koobi karno, hase ahatee waxaynu isku dayi doonaa bal sida ugu macquulsan ee aynu ganacsigeena uga Sakayn lahayn, si hantideenu u noqoto Hanti ilaahay ka raali yahay.
Ilaahay (SWT) iyo Rasuulkiisa Muxamedba (SCW) ay tilmaameen in laga bixiyo sakadda:
﴿أَنفِقُواْ مِن طَيِّبَاتِ مَا كَسَبْتُمْ﴾
(Wax ka bixiya wixii aad ka shaqaysateen ee wanaagsanaa)
Ganacsiga waxaynu u kala qaybin donaa laba waaxood:
1. Ganacsi ama Shirkadd baayac mushtar (Merchandise Company).
2. Ganacsi ama Shirkadd adeeg bixisa (Service Company).
Ok, Qofka ganacsaddaha waxaa la gudboon inuu raaco talaabooyinka; ka hor intaanu Maalkiisa ka sakayn:
1. Inuu sannadka gudihiisa ka astaysto maalin uu xisaabtisa xidho isagoo ku xisaabtamaha Tirsigga Hijriga ama Tirsigga Miilaadiga (Gregorian Calender).
2. In waxii dayn ah ee uu dadka ku leeyahay u kala qaybiyo saddex qaybood:
i. Dayn gaaban oo xilli dhaw soo hoyan karta ama rajo fiican laga qabo
ii. Dayn wakhti dheer oo aan la filayn sannad gudihii inay kusoo dhamato
iii. Dayn laga quustay, ooo aan marnaba inay soo noqoto la filayn, haba soo noqotee.
3. In wixii dayn ah ee isaga lagu leeyahay (Shirkadda ama Ganacsadaha) u kala qaybiyo laba qaybood:
i. Dayn wakhti gaaban laga doonayo (short liability)
ii. Dayn wakhti dheer gudihii laga doonayo ama in sannad ka badan laga doonayo (long liability).
Inuu sameeyo liis ah dhamaan qiimaha alaabta lagu iibiyo (price), maaha qiimaha ay ku joogto alaabtu (cost). Waa marka laga hadlayo ganacsigga iibka ah (Merchandise Company).
4. Hadii ganacsiggu yahay ganacsi adeeg ah (Service Company), wixii faa’iido soo hadha daymaha ka dib ayaa la sakaynayaa, sida loo sakaynayo hoos baynu ku xusi donaa.
Intaasi markay inoo dhamays tiranay, waxynu u gudbi doonaa sidii aynu u xisaabin lahayan ama aynu u jaleeci lahayn sida, ay sako uga go’i karoto Maalka.
Hadda waxaa inoo diyaar ah, dhamaan wixii la odhan jiray Warbixin-Maaliyadeed (Financial Report).:
· Balance Sheet
· Income Statement
· Cash Flow
Balance Sheet, wuxuux noqoday warbixinta (report) ka kaliya ee ay culimaddu u badan tahay in laga tix-raaco marka la doonayo in laga sakeeyo Shirkadda.
Waayo waxaa si waadix ah ugu cadd; dhamaan Hantidii ay ku shaqaynaysa Shirkadi ama Ganacsi.
Ok, aynu guddo galno xisaabtii haddaba, inoo ogg in xisaabtiinee inoo xidhan tahay, waxaynu raacaynaa talaabooyinkan:
1. Isku-gee dhamaan Hangtida Guurta (Current Asset), adoo kasoo qaadanaya Balace Sheet ka.
2. Isku-gee dhamaan Daynta kaa maqan, adoo u kala qadaya Dayn wakhti dhaw iyo Daynta wakhti dheer, adoo Balance Sheet ka tix-raacaya, Daynta wakhitgga dheer waxa ka mid ah, dayn aad bixisay isla markaana sannad walba qaybi kusoo xarooto.
3. Isku-gee dhamaan Daynta lagugu leeyahay adoo u kala qaday Dayn wakhti dhaw (short tearm liability) iyo Daynta wakhti dheer ah (long tearm liability), Daynta wakhtigga dheer waxaa ka mid ah maal-galin uu Bank kusiyay, isla markaana sannad walba aad qayb bixiso.
4. Isku-gee dhamaan wixii kharash ah (General Expences, Miscellaneous Expences)
5. Ogow marka Sakadda laga hadlayo, dhamaan wixii Duugoow logu tallo galay (Depreciation) ah, ee aan la bixin lagama jaro Maalka sakoobaya.
6. Isku-gee Hantidda Guurtadda ah iyo Dhamaan daynta kaa maqan ee wakhtigga dhaw, adoo kusii daraya Daynta kaa maqan wakhtiga dheer inta sannakan soo xaroonaysa waxaad ka jartaa (Minus) Daynta lagugu leeyahahy ee wakhtiga gaaban adoo kasii u jaraya (minus) Daynta lagugu leeyahay ee wakhtigga dheer inta sannadkan lagaa doonayo oo kaliya.
7. Daynta kaa maqan waxaynu u kala qaadnay:
a. Dayn gaaban oo xilli dhaw soo hoyan karta ama rajo fiican laga qabo: Maalka sakoobaya waad ku daraysaa (Current Asset).
b. Dayn wakhti dheer oo aan la filayn sannad gudihii inay kusoo dhamato: waxaad xisaabsanaysaa inta kuu so xaroon karta sannadkan, bes intaas uunbaad ku darsanaysaa Maalka sakoobaya (Current Asset).
c. Dayn laga quustay, ooo aan marnaba inay soo noqoto la filayn, haba soo noqotee: daynta noocan ah markayso xarootay haddayba dhacdo, markaas uunbaa muddo hal sano ah la sakaynayaa.
8. Daynta lagugu leeyahayna waxaynu u kala qaadnay:
a. Dayn wakhti gaaban laga doonayo (short liability): waad ka jaraysaa ama ka go’aynaysaa Hanitdda Guurtadda ah (Cureent Asset) ama maalka sakoobaya.
b. Dayn wakhti dheer gudihii laga doonayo ama in sannad ka badan laga doonayo (long liability): tusaale Dayn aad kasoo qaadatay Bank, oo sannadkiiba aad badh bixiso, isla markaa waxaad ka jaraysaa Hantidda Guurtadda ah (Current Asset) sannadka inta lagaa doonayo,
Tusaale ahaan: $100,000 aad kasoo qaadatay Bank oo sannadkii aad $10,000 celinayso, Hantidda Guurtadda ah waxaad ka jaraysaa uun $10,000 ee sannadka lagaa doonayo.
9. Markaynu kala jarno (Minus) wixii Hanti guurto ahaa iyo wixii Dayn lagugu lahaa, waxaa inoo soo bixi doona xaddi Hanti ah, hadii ay gaadho hantidaasi 85gram oo Dahab ah nooca 24ka ( $4,420) oo ka yimid 85gram X $52 = $4,420 markaa ayaa laga ayaa laga sakaynayaa, iyaddo lagu dhufanayo (times) 2.577% (Gregorian Calender). Ama 2.5% (Hijri Calender).
Tusaale: fadlan bal ila eeg si aynu waadix ugu sii fahano, Balance sheet kan, waana mid iska raf ah.
Balance Sheet |
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31-Jul-13 |
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(all numbers in $USD) |
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ASSETS |
LIABILITIES |
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Current Assets |
 |
Current Liabilities |
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Cash |
$25,000 |
Accounts payable |
$890 |
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Accounts receivable |
7,000 |
Short-term notes |
789 |
|||||
(less doubtful accounts) |
500 |
Current portion of long-term notes |
540 |
|||||
Inventory |
90,000 |
Interest payable |
0 |
|||||
Temporary investment |
0 |
Taxes payable |
750 |
|||||
Prepaid expenses |
2,200 |
Accrued payroll |
432 |
|||||
Total Current Assets |
$124,700 |
Total Current Liabilities |
$3,401 |
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Fixed Assets |
Long-term Liabilities |
|||||||
Long-term investments |
$50,000 |
Mortgage |
$0 |
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Land |
56,000 |
Other long-term liabilities |
0 |
|||||
Buildings |
120,000 |
Total Long-Term Liabilities |
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(less accumulated depreciation) |
4,500 |
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Plant and equipment |
9,000 |
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(less accumulated depreciation) |
189 |
Shareholders’ Equity |
||||||
Furniture and fixtures |
290 |
Capital stock |
$261,368 |
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(less accumulated depreciation) |
90 |
Retained earnings |
100,000 |
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Total Net Fixed Assets |
$240,069 |
Total Shareholders’ Equity |
$361,368 |
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TOTAL ASSETS |
$364,769 |
TOTAL LIABILITIES & EQUITY |
$364,769 |
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Ka Shaqayn (Solution):
1. Waxaynu haysanaa Hanti guurto ah (Current Asset) = $124,200 (waxaynu ka goynay Daynta inaga magan ee quusta ah $500).
2. Kasoo qaad in maal-galinta wakhtiga dheer (long tearm investments) ay sannadkan inoo soo noqotay $10,000
3. Waxaynu haysanaa daynta wakhtigga dhaw (Current Laibility) = $3,401
Ok, isku-gee Hantidda Guurtadda ah (Current Asset) iyo Maali-galinta inta inooga soo noqotay sannadkan, kadibna ka goo (minus) Daynta wakhtiga gaaban (Current Laibility). Wixii soo baxa ayaa la sakaynayaa iyadoo 2.577% ama 2.5% lagu dhufan doono.
Hantidda Guurtadda ah (Current Laibility) = $124,200
Inta maal-galinta wakhtiga dher kasoo noqotay sannadkan =$10,000
Waddartooda $134,200
Ka goo Daynta wakhtigga gaaban (Curret Laibility) = $3,401
Maalka sakoobaya ee Shirkadda = $130,799
· Gregorian Calender (sannadka miilaadigga ah) = $130,799 X 2.577% = $3,370.69 Sakoah.
· Hijjri Calendar (sannadka Hijrigga ah) = $130,799 X 2.5% = $3,269.9 Sako ah
Haddaba, hadii ay shirkaddu tahay mid ay dad wada leeyihiin, iyana side ayay ugu kala hagaagaysaa sakadu.
Saamigga shirkadda laba nooc baynu u eegi doonaa oo kale ah:
1. Shirkadd ka kooban laba saami (laba qof wada leeyihiin)
2. Shirkadd laba wax ka badani wada leeyihiin.
Waa ta horee, waxaynu sakadaa soo baxday ee sare ku xusan ugu kala qaybin doonaa sidaan:
Kasoo qaad inay labada Saamilayn ay u wada leeyihiin retion dan 1 : 2, oo ah mid saddex daloolow laba dalool ayuu leeyahay midna saddex daloolow dalool ayuu leeyahay.
Soo qaado Sakada sare ee ah Gregorian Calender:
1. Shirkadd ka kooban laba saami (laba qof wada leeyihiin):
a. ku horee ka labadda dalool leh: $3,370.69 X 2/3 = $2,247.126 sako ah (intaa aya kusoo hagaagaysa)
b. ka halka dalool leh: $3,370.69 X 1/3 = $1,123.563 sako ah (intaa aya kusoo hagagaysa)
2. Shirkadd laba wax ka badani wada leeyihiin: waxaynu mala-awaalaynaa in Shirkaddan ay wada leeyihin 35 qof, uu qofba sheer gooniya leeyahay, siday haddaba u kala helayaan sakada ku waa jibtay uguna qaybsamaysaa?
Xaddiga sako ee waajibtay waa = $3,370.69
Saamilayduna waa = 35 qof.
Marka hore waxaynu soo saaraynaa halka Saami inta kaga soo hagaagaysa xaddiga Sakadd ah, si aynu qof waliba inta Saami ee uu leeyahay in leeg ugu hagagto Sakaddu.
Xaddiga sako ee waajibtay ayaa loo qaybinayaa (divide) Saamiyadda shirkadda
= $3,370.69 =$96.3
35
Halka Saami waxaa kusoo hagaagaya $96.3, markaa qofkii leh 10 saami sidan ayay sakadu ugu soo hagaagaysaa = 10 X $96.3 = $963 Sako ah ayaa kusoo haggaagaya.
Qormadda xiggta waxaynu kusoo qaadan doonaa:Qof dayn badan lagu leeyahay Sako ma ku waajibtaa? Hadday ku waajibto siduu u bixinayaa?
Qalinkii iyo Diyaarintii: Mustafe Abib Maxamed
mustafeabib@hotmail.com
Tel: +252-63-4426103
