introduction
haddii aan hordhac kaa siiyo current asset: waxaa somali ahan lagu dhahaa hantida hadda jirta. Waxa ayna qayb muhiim ah ka tahay caafimaadka maaliyeed ee shirkadda iyadoo dhinac la taagan lidkeeda fixed asset ah, waxa ayna dawr muhiim ah ka ciyaarta soo gelida dakhliga iyo buuxinta waajibaadka maaliyeed.
Haddaba :
-
Waa maxay current asset.
-
Inventory cuuren asset miyaa mise maaha.
-
Current
asset vs
Non-current asset.
Waa maxay current asset.
Hantida hadda
jirta waa hantida la
filayo in lagu beddelo lacag caddaan ah sannad gudihiisa. Hantidaani waxa ay
nuhiim u tahay shirkada maalkeeda iyo awooda ay shirkadu u leedahay inay bixiso
waajibaadkeeda maaliyeed hadda.
Hantida hadda
jira waxaa lagu qoraa shirkadda bugeda {balance sheet}ah, waxa ayna dawr muhiim
ah ka ciyaaran qiimaynta dhaq-dhaqaaqyada caafimaadka maaliyeed ee shirkadda
iyo awooda ay ku leedahay inay ku gudato waajibaadkeeda waqti kooban.
Qaybaha
current asset.
Waxaa jira
qaybo badan oo kala duwan ee current asset ka mid ah oo ay shirkadu
leedahay waxaana ka mid ah :
-
Lacagta caddanka ah{cash} : tani waxa ay tilamaayasaa lacagta caddaanka
ah ee shirkada gacanta ugu jirta iyo hanti kasta ee dareera ah oo si fudud lagu
bedeli karo lacag caddaan ah.
-
Xisaabadka la heli karo{account receivable}:
waa dhammaan qiimaha lacageed ee
adeegyada iyo badeecada ay shirkadu ku leedahay macamiisha.
Waxaana loo xisaabinayaa
inay tahay hantidda hadda jirta haddii aan muddo sanad guadaheed lagu bixin
- Alaabta {Inventory} : allaabtu/badeecado waxa ay kamid yahay current asset ka, waxa uu kamid yahay alaabaha ay shirkadu u hayso iib ama wax soo-saar ahaan , waxa ay ka koobnaan kartaa allaabah ceerinka ah, shaqada-sii-socota, alaabta dhamaatay. Qiimaha alaabtan waxa ah lagu diwaangaliyaa qiimaha suuqa. Sida sawirkan hoos ka muuqda :
si kasta ha
ahaate, hababka xisaabdaka kala duwan ayaa hagaajin kara alaabaha, maraka
qaarkoodna waxaa laga yaaba inaysan u dareerin sida hantida kale ee hadda u
qalma iyadoo ku xiran badeecada iyo qaybta warshada.
-
Kharash hore u bixinta{prepaid expenses}: kharashyada hore loo bixiyo waa lacag bixinta
horay loogu sii diyaariyey alaabaaha ama adeegyada mustaqblka la heli doono.
Waxaana kamid ah tusalayeshada: kirada horay loo bixiyey, khidmadaha caymiska, kharashada
xayasiinta horay loo bixiyey.
Fg: kharash hoary u bixinta waa istartijiyad ay
shirkaduhu isticmaalan si ay uga takhalusaan caqabdaha mustaqbalka imaanaya
iyagoo si taxadar ah usii maalgashanaya, waxaana la filayaa inay qiime dhaqaale
ganacsiga u geenaan.
-
Damaanda suuq-geynta{marketable securities}: waa hantida maaliyeed oo si fudud laga iibsan
karo ama lagu iibin karo suuqa. Waxaana kamid ah sida: curaarta, saamiyada,
iwm. Waxaana lagu qoraa buuga xaashida dhelietrka ee shirkadda sabata oo ah waxaa
si fudud loo bedeli karaa lacag {cash}.
-
Maalgashi muddo dhow{short term investment}: waa hantida la iibin karo ama lagu bedeli karo
lacag caddan ah muddo sanad guadaheed, waa maalgashiyada ay shirkadu ku
samayso waa hanti dareera ah waxa ayna ka koob-naan kartaa: biilasha
khasnadaha, lacagaha suuqa iyo incertifice deposit.
Kuwaani waa qaar kamid ah noocyada ugu muhiimsan ee
current asset ee ay shirkadu yeelan karto. Waxaana muhiim ah shirkadu inay si
wax ku-ool ah u maamusho hantidaas si ay u xaqiijiso dakhli ku filan.
Tusaalooyinka
current asset waa ay fara badan yihiin, waxaana ugu cansan uguna macquulsan
ee oo aan kuu sheegi karo waa cash.
Waxaana sidoo kale ka mid naqon kara sida
:
1. Akoonada
bankiga.
2. Lacagta gacanta
lagu hayo.
3. Allaab la
iibiyey.
4. Lacag
macamiisha ka helnay.
5. Kirada iyo
caymisyada.
Kuwaas waa
tusaalooyinka ugu caansan oo uu current asset shirkadu u leedahay, waxa ayna muhiim u yihiin
dhaqdhaqaayda muddada gaaban ee shirkadda, waxa ayna sidoo kale la xiriiraan
wax kala iibsiga maallin-laha ah.
Formulada
Hantida hadda jirta.
Formulada loo
isticmaalo in lagu xisaabiyo current asset, waxa ay metelaysaa wadarta
dhamaan hantida muddada gaaban ee ay shirkadu haysato.
Habka guud ee
xisaabinta current asset waa :
Current asset = C +
CE + AR + I + PE + MS + OST.
HALKA uu :
C = Cash
CE = Cash equivalent
AR = Account receivable
I = Inventory
PE = Prepaid expenses
MS = Marketable
securities
OST = Other
short term-assets.
Marka la isku
daro qaybahan gaarka ah, waxa go’aamin karnaa hnatida guud ee shirkadda.
Qaacidada ee
current asset waxaa loo isticmaala in lagu xisaabiyo dhammaan hantida shirkadda ay
ku leedahay xaashida dheelitirkas.
Su’aal :Waxaana macaquul ah inaad is waydiiso
formuladan maxaa laga faa’idayaa isticmaalkeeda ?
Jwb: waxaa loo isticmaala si loo kala karto hantida
halsanno gudaheed la isticmaalayo iyo qaybaha kale ee hantida ee shirkadda ku
talagayso si dakhli u dhaliyaan.
Fg: waxaa muhiim ah in la ogaado in qaybahan gaarka ah ay kala duwanaan
karaan iyagoo ku xiranyihiin heerarka xisabaadka iyo mumaarasaatka ay shirkadu
raacdo.
Current
asset vs non-current asset.
Hantida waxaa
loo gala saara labo qaybood oo ah hantida hadda jirta iyo hantida go’an,
waxaana lagu taxaa xaashida hadhaaga ee shirkadda. waxaana ku tusi doona sharax
fahfaahsan oo kuu gala cadeynaya farqiga u dhaxeeya labadooda.
Current asset
sida aad horay
kusoo aragtay ama aad soo akhrisay Current asset{hantida hadda jirta}
waa hantida la filayo in loo bedelo lacag caddaan ah sanad gudaheed.
Yacnii waxaa
laga waddaa waa hanti shirkadda hadda taala waxaana loo badalayaa lacag, iyadoo
la iibinayo ama la isticmaalayo. laakin waxaa shardi ah in 1 sanno
gudaheed la isticmaalo haddi kale waxaa loo qadayan inay tahay hati go’an.
Tusaalaha ugu
wayn aan kaa siin kari hantida hadda jirta waa allaabta/badeecada, tusaaloyin
kale wey jiraan laakin kanaa ugu caasan.
Non-current asset
Hantida hadda
jirta sidoo kale loo yaqaan hantida go’an waa hantida ay shirkadu haysato in ka
badan hal sanno, lacagna uma badesho, hantidaasna waqti dheer bay ollaadaan.
Waxaana loo isticmalaa in dahkli laga soo saaro muddo dheer.
Tusaalaha ugu
fiican aan kaan siin karo hantida go’an waa dhismaha ay shirkaddu ku
shaqayso. Iwm
Farqiyo kale u
dhaxeeya hantida go’an iyo hantida hadda jirta waa wakhtiga la filayo in la
isticmaalo ama muddada jireedka labadooda.
Waxaana muhiim
u ah gancasiyadu inay si sax ah umareeyaan hantida hadda jirta iyo kuwa go’an
si loo xaqiijiyo xasillonida maaliyeed iyo hufnaanta hawleed.
Dulmar.
Gabagadii
waxaan dhihi lahaa hantida hadda jirta waa hanti ay shirkadu filayso inay u
beddelato lacag caddaan ah ama istcimaasho 1 sanno gudaheed. Caadi ahaan
waa hanti dareera ah oo diyaar u ah in la isticmaalo.
Waxaana ka mid
ah tusaalooyinkeeda oo lagu garto ama lagu kala saaro hantidaan inay tahay
hanti hadda jirta waa kow: lacagta, xisbaadka macamiisha, allabta, kharash
hordhac ahaan loo bixiyey, dammanad suuq geyn ah, maalagshi muddo gaaban, iwm.
Maareynta
hantidan si wax ku ool ah ayaa muhiim u ah xasillonida maaliyeed. Waxa ayna
hubisaa inay shirkadu heysato lacag ku filan, oo ay ku buuxin karto
waajibaadkeeda muddada-gaaban sida bixinta mushaharka shaqaalaha, kharsahka
hawlgaleedka iwm.
Marka la
kormeero oo la wanaajiyo hantida hadda jirta, shirkadu waxa ay sii wadi kartaa
socodka/ qulqulka lacagta caddaanka ah oo samayn karta go’aanno xog ogaal ah oo
ku saabsan baahiyeeda raasamaalka shaqaynaysa. MAHADSANID....
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