KHAS UNTUK USAHAWAN IKS BAGAIMANA MENGURUS AKAUN PERNIAGAAN
KHAS UNTUK USAHAWAN IKS BAGAIMANA MENGURUS AKAUN PERNIAGAAN ANDA SECARA SISTEMATIK? 23 November 2017 GNZ Business Alliances
APAKAH DILEMA YANG DIHADAPI DALAM URUSAN AKAUN PERNIAGAAN ANDA? GNZ Business Alliances
WATCH THIS VIDEO: GNZ Business Alliances
AGENDA • • EKO-SISTEM PERNIAGAAN MISTERI LAPURAN KEWANGAN BERNIAGA PRODUK ATAU SERVIS PERBANDINGAN UNTUK KEPASTIAN JUMLAH • KEUTAMAAN ALIRAN TUNAI vs KREDIT • SISTEM OFFICECENTRAL GNZ Business Alliances
EKO-SISTEM PERNIAGAAN GNZ Business Alliances
EKO-SISTEM PERNIAGAAN Jabatan Kerajaan Lain-lain Pelanggan BISNES Pengedar Pembekal Pesaing GNZ Business Alliances INTERAKSI EKO-SISTEM PERNIAGAAN
JANGKA-HAYAT BISNES – TERPISAH DARI PEMILIK Modal Bisnes Pemilik Lainlain BISNES Pengarah Pengurus /Pekerja GNZ Business Alliances INTERAKSI EKO-SISTEM PERNIAGAAN
DUA FAKTOR UTAMA JANGKA-HAYAT BISNES • Kedudukan Bisnes yang memuaskan • Dapat melunaskan pemiutang dalam masa yang ditetapkan SURVIVAL CASH • Berdaya menjana keuntungan • Dalam jangka-masa yang ditetapkan PROFIT BISNES ANDA GNZ Business Alliances INTERAKSI EKO-SISTEM PERNIAGAAN
SURVIVAL BISNES ANDA • Kedudukan Bisnes yang memuaskan • Dapat melunaskan pemiutang dalam masa yang ditetapkan • Aset & Liabiliti • KUNCI KIRA-KIRA • Berdaya menjana keuntungan • Dalam jangkamasa yang ditetapkan • Pendapatan & Perbelanjaan • PENYATA UNTUNG -RUGI GNZ Business Alliances INTERAKSI EKO-SISTEM PERNIAGAAN
SURVIVAL BISNES ANDA • Berdaya menjana keuntungan • Kedudukan Bisnes yang memuaskan PEMAHAMAN MUDAH • Dapat melunaskan pemiutang dalam • Dalam jangkamasa yang UNTUK PESERTA SEMINAR masa yang ditetapkan TENTANG KUNCI KIRA-KIRA DAN UNTUNG/RUGI DALAM MENENTUKAN • Pendapatan & • Aset & Liabiliti SURVIVAL BISNES Perbelanjaan • KUNCI KIRA-KIRA • PENYATA UNTUNG -RUGI GNZ Business Alliances INTERAKSI EKO-SISTEM PERNIAGAAN
BOOKINGKEEPING 101 Source: Youtube Video INTERAKSI EKO-SISTEM PERNIAGAAN
HEALTH CHECK FOR BUSINESS 5: 07 – 5: 25 INTERAKSI EKO-SISTEM PERNIAGAAN
INTERAKSI EKO-SISTEM PERNIAGAAN
SUSUN-ATUR MAKLUMAT PERLU DALAM PERNIAGAAN ANDA UNTUK MENDAPATKAN PENYATA UNTUNG-RUGI DAN KUNCI KIRA: “CHART OF ACCOUNTS” INTERAKSI EKO-SISTEM PERNIAGAAN
CHART OF ACCOUNTS 6: 05 – 7: 40 CHART OF ACCOUNTS
CHART OF ACCOUNTS
CHART OF ACCOUNTS
CONTOH ACCOUNTS CODE UNTUK EXPENSES 3 Series Human Resource Cost 4 Series Materials & Services 7 Series Financial Services 5 Series Purchased Services 8 Series Other Corporate Expenses 6 Series Depr. & Amort. 9 Series Charge-In GNZ Business Alliances CHART OF ACCOUNTS
DEBIT vs CREDIT ? GNZ Business Alliances DEBIT vs CREDIT
SOALAN FIKIR-FIKIRKAN no 1 SISTEM PERAKAUNAN DISEBUT “DOUBLE ENTRY” KERANA SETIAP TRANSAKSI ADA “DEBIT” DAN “CREDIT” YA/TIDAK?
IMBANGAN PERAKAUNAN: Aset (A) Liabiliti (L) Perbelanjaan Pendapatan (E) (R) DEBIT vs CREDIT
IMBANGAN PERAKAUNAN: “Debit” jika jumlah: “Credit”jika jumlah: Aset (A) Liabiliti (L) “Debit” - penambahan “Debit” - pengurangan “Credit” - penambahan Perbelanjaan (E) “Debit” - penambahan Pendapatan (R) “Debit” - pengurangan “Credit” - penambahan DEBIT vs CREDIT
DEBIT vs CREDIT – PEMAHAMAN MUDAH UNTUK PESERTA DALAM EXCEL SPREADSHEET GNZ Business Alliances DEBIT vs CREDIT
DEBITS = CREDITS DEBIT vs CREDIT
MEMBONGKAR RAHSIA “DEBIT” & “CREDIT” “Debit” - kurang “Debit” - tambah “Debit” - kurang “Credit” - tambah “Credit” - kurang “Credit” - tambah “Debit” dan “Credit” adalah istilah bagi penambahan atau pengurangan! DEBIT vs CREDIT
MISTERI LAPURAN KEWANGAN GNZ Business Alliances
KITARAN BISNES – 0: 55 – 1: 48 MISTERI LAPURAN KEWANGAN
KITARAN BISNES – CONTOH MUDAH Jualan Aktiviti Tambah-Nilai Penerimaan Pelanggan Bisnes Belian RM RM Akaun Bank Pembekal Pembayaran RM RM GNZ Business Alliances MISTERI LAPURAN KEWANGAN
PENYATA UNTUNG/RUGI – PEMAHAMAN MUDAH DALAM EXCEL SPREADSHEET GNZ Business Alliances MISTERI LAPURAN KEWANGAN
SUSUN-ATUR MAKLUMAT PERLU DALAM PERNIAGAAN ANDA UNTUK MENDAPATKAN PENYATA UNTUNG-RUGI DAN KUNCI KIRA MISTERI LAPURAN KEWANGAN
MISTERI LAPURAN KEWANGAN
MISTERI LAPURAN KEWANGAN
FOKUS LAPURAN UNTUNG/RUGI Jualan Penerimaan Pelanggan RM RM Pengiraan Untung/Rugi Aktiviti Tambah-Nilai Bisnes Belian Akaun Bank Pembekal Pembayaran RM RM GNZ Business Alliances MISTERI LAPURAN KEWANGAN
KUNCI KIRA-KIRA – PEMAHAMAN MUDAH DALAM EXCEL SPREADSHEET GNZ Business Alliances MISTERI LAPURAN KEWANGAN
MISTERI LAPURAN KEWANGAN
ACCOUNTING EQUATION: ASSET + EXPENSE = LIABILITY + EQUITY + INCOME MISTERI LAPURAN KEWANGAN
FOKUS LAPURAN KUNCI KIRA-KIRA Jualan Penerimaan Pelanggan RM RM PANTAU KEADAAN PERNIAGAAN Pengiraan Untung/Rugi Aktiviti Tambah-Nilai Bisnes Belian Akaun Bank Pembekal Pembayaran RM RM GNZ Business Alliances MISTERI LAPURAN KEWANGAN
PENYATA ALIRAN TUNAI – PEMAHAMAN MUDAH DALAM EXCEL SPREADSHEET GNZ Business Alliances MISTERI LAPURAN KEWANGAN
MISTERI LAPURAN KEWANGAN
FOKUS LAPURAN ALIRAN TUNAI Jualan Aktiviti Tambah-Nilai Penerimaan Pelanggan Bisnes Belian RM Aliran masuk Tunai tersedia + Aliran masuk Aliran keluar = Tunai terkini Akaun Bank Pembekal Pembayaran RM Aliran keluar GNZ Business Alliances MISTERI LAPURAN KEWANGAN
MATEMATIK KUNCI KIRA-KIRA CONTOH! ASSETS = LIABILITIES & EQUITY GNZ Business Alliances MISTERI LAPURAN KEWANGAN
MATEMATIK UNTUNG/RUGI CONTOH! REVENUE EXPENSES = PROFIT GNZ Business Alliances MISTERI LAPURAN KEWANGAN
P&L and BALANCE SHEET REVIEW 5: 25 – 6: 07 MISTERI LAPURAN KEWANGAN
BERNIAGA PRODUK ATAU SERVIS? GNZ Business Alliances
PRODUCT VS. SERVICE - DIFERRENCES PRODUCT SERVICE OWNERSHIP TRANSFERRED OWNERSHIP NOT TRANSFERRED TANGIBLE INTANGIBLE LESS CUSTOMER INVOLVEMENT MORE CUSTOMER INVOLVEMENT QUALITY EASY TO STANDARDISED QUALITY DIFFICULT TO STANDARDISED EVALUATION OF DELIVERY EASY EVALUATION OF DELIVERY DIFFICULT PRODUCTION AND CONSUMPTION DIFFERENT TIMES PRODUCTION AND CONSUMPTION AT SAME TIMING MAY NOT BE OF ESSENCE TIMING IS IMPORTANT GNZ Business Alliances BERNIAGA PRODUK ATAU
IMPLICATIONS TO BUSINESS PRODUCT SERVICE PRODUCT INNOVATION CAN BE PATENTED SERVICE INNOVATION CANNOT BE PATENTED CAN TRY OUT BEFORE PURCHASE CANNOT TRY OUT BEFORE PURCHASE INTERACTION WITH CUSTOMER MAY NOT BE REQUIRED INTERACTION WITH CUSTOMER IS REQUIRED HOMOGENEOUS AND LESS VARIABILITY HETEROGENEOUS AND HIGH VARIABILITY CAN BE STORED AS INVENTORY CANNOT BE STORED AS INVENTORY APPEALS TO LOGICAL SENSES APPEALS TO EMOTIONAL SENSES GNZ Business Alliances BERNIAGA PRODUK ATAU
BERNIAGA PRODUK ATAU SERVIS? – KESAN PADA ACCOUNTS CODE BERNIAGA PRODUK ATAU
GROSS PROFIT – PRODUCT vs SERVICE SALES OPENING INVENTORY BAL. - PURCHASES – ADD INVENTORY - SALES –DEDUCT INVENTORY - CLOSING INVENTORY BAL. DIRECT COSTS CHART OF ACCOUNTS NEED TO HAVE INVENTORY IF PRODUCTS! BERNIAGA PRODUK ATAU
BERNIAGA PRODUK – PEMAHAMAN MUDAH DALAM EXCEL SPREADSHEET GNZ Business Alliances BERNIAGA PRODUK ATAU
BERNIAGA PRODUK ATAU
GROSS PROFIT MARGIN: GP / SALES Eg. 200/400=0. 50 or 50% (for every Ringgit Sale, 50 sen is Profit) BERNIAGA PRODUK ATAU
KITARAN BISNES – TALIAN HAYAT stok jual stok ada + Aktiviti stok terima Tambah-Nilai stok jual = stok terkini stok terima Jualan Pelanggan Bisnes Belian Penerimaan RM Akaun Bank Pembekal Pembayaran RM GNZ Business Alliances BERNIAGA PRODUK ATAU
SOALAN FIKIR-FIKIRKAN no 2 PENYIMPANAN STOK BERLEBIHAN ADALAH BAGUS UNTUK BISNES YA/TIDAK? KENAPA? STOK MERUPAKAN TALIAN HAYAT BISNES KERANA TANPA STOK JUALAN TIDAK AKAN ADA YA/TIDAK? TUNAI KEKADANG DISEBUT DENGAN ISTILAH “CASH IS KING”? YA/TIDAK? KENAPA?
PERBANDINGAN UNTUK KEPASTIAN JUMLAH GNZ Business Alliances
REPORTS FROM THE SYSTEM 8: 31 – 9: 37 BANDINGAN JUMLAH UNTUK KEPASTIAN
PERBANDINGAN JUMLAH UNTUK KEPASTIAN USAHAWAN PERLU PASTIKAN: ANGKA DAN JUMLAH YANG DILAPURKAN UNTUK PERNIAGAAN ADALAH TEPAT DAN BENAR PENYELARASAN AKAUN ADALAH CARA UTAMA BAGI ISU INI BANDINGAN JUMLAH UNTUK KEPASTIAN
BANDINGAN JUMLAH UNTUK KEPASTIAN
PEYELARASAN AKAUN DALAM PERNIAGAAN Jualan Aktiviti Tambah-Nilai Penerimaan Pelanggan Bisnes RM Akaun Bank PENYELARASAN AKAUN: AKAUN BANK (BANK RECONCILIATION) AKAUN PELANGGAN (CUSTOMER ACCOUNT RECONCILIATION) AKAUN PEMBEKAL (SUPPLIER ACCOUNT RECONCILIATION) Belian Pembekal Pembayaran RM AKAUN INVENTORI (STOCK BALANCE RECONCILIATION) GNZ Business Alliances BANDINGAN JUMLAH UNTUK KEPASTIAN
BASIC TECHNIQUES IN RECONCILIATION COMPARISON BETWEEN LEDGER ITEMS AND STATEMENT ITEMS Ledger Statement Balance at start Action Balance from Ledger Invoice Item in Statement, Not in Ledger X / Add item to Ledger balance Payment item in Statement, Not in Ledger X / Less item from Ledger balance Invoice Item in Ledger, Not in Statement / X Less item from Ledger balance Payment item in Ledger, Not in Statement / X Add item to Ledger balance Balance at end Reconciled Balance GNZ Business Alliances BANDINGAN JUMLAH UNTUK KEPASTIAN
PENYELARASAN AKAUN DALAM PERNIAGAAN CONTOH! Penerimaan Jualan BANK RECONCILIATION AS AT 31 July 2017: RM Pelanggan Note RM Balance as per Ledger RM 2, 700 Add items issued but not cleared 1 500 Aktiviti Less items received but not cleared 2 Bisnes Akaun Bank Tambah-Nilai 700 Add items received not taken-up in Ledger 3 100 Less items issued not taken-up in Ledger 4 40 (200) 60 Reconciled Ledger Balance 2, 560 Balance as per Bank Statement Pembekal Belian 2, 560 Pembayaran RM GNZ Business Alliances BANDINGAN JUMLAH UNTUK KEPASTIAN
PENYELARASAN AKAUN DALAM PERNIAGAAN CONTOH! Penerimaan Jualan RM 31 July 2017: SUPPLIER ACCOUNT RECONCILIATION AS AT Pelanggan Note RM Balance as per Ledger Aktiviti Tambah-Nilai RM 2, 700 Add invoices/DN not taken-up in Ledger 1 500 Less payments/CN not taken up in Ledger Bisnes Akaun Bank Add payments issued not updated in state. 2 700 3 100 Less invoices/DN received not updated in st 4 40 Reconciled Ledger Balance as per Supplier Statement Pembayaran Pembekal Belian RM (200) 60 2, 560 GNZ Business Alliances BANDINGAN JUMLAH UNTUK KEPASTIAN
KEUTAMAAN ALIRAN TUNAI vs KREDIT? GNZ Business Alliances
KEUTAMAAN ALIRAN TUNAI vs. KREDIT? CASH IS KING BUT CREDIT RULES THE DAY TO GROW YOUR BUSINESS ALIRAN TUNAI vs KREDIT?
CASH VS. CREDIT - DIFFERENCES CASH CREDIT TRANSACTION BASED ON CASH TRANSACTION BASED ON CREDIT PAYMENT/RECEIPT SETTLED IMMEDIATELY PAYMENT/RECEIPT SETTLED AT A LATER DATE DECREASE/INCREASE CASH BALANCE IMMEDIATELY INCREASE RECEIVABLES/PAYABLES IMMEDIATELY NO LIMITS IMPOSED ON AMOUNT AND DURATION NEED DISCOUNT TO ATTRACT NEW CUSTOMERS TOOL TO ATTRACT NEW CUSTOMERS USU. SERVICES AS IMMEDIATE CONSUMPTION USU. PRODUCTS AS AVAILABILITY OF STOCK INDIFFERENT CUSTOMER LOYALTY STRONG CUSTOMER LOYALTY GNZ Business Alliances ALIRAN TUNAI vs KREDIT?
SUSUN-ATUR MAKLUMAT PERLU DALAM PERNIAGAAN ANDA UNTUK MEMANTAU JUALAN KREDIT DAN JUMLAH PEMIUTANG ALIRAN TUNAI vs KREDIT?
KITARAN BISNES - SURVIVAL stok jual stok ada + stok terima stok jual = stok terkini stok terima Aliran CASH OR Pelanggan CREDIT TRANSACTION masuk IS DICTATED BY THE INDUSTRY Jualan Penerimaan RM Tunai tersedia + Aliran masuk Aliran keluar = Tunai terkini TO MINIMISE LOSS NEED TO HAVE: Bisnes Akaun Bank - ROBUST ACCOUNTING SYSTEM - STRONG CREDIT CONTROL - REQUEST FOR ADVANCE/DEPOSITS Pembekal Belian Aliran - GOOD BUSINESS RELATIONSHIP keluar Pembayaran RM GNZ Business Alliances ALIRAN TUNAI vs KREDIT?
SISTEM OFFICECENTRAL GNZ Business Alliances
OFFICECENTRAL SYSTEM Enterprise Management Systems (EMS) i. e. Application Software Package That Support Business Processes, Information Flows, Reporting, And Data Analytics In Organizations OFFICECENTRAL SYSTEM
OFFICECENTRAL MODULES ENTERPRISE MANAGEMENT SYSTEM (EMS) Application Software Package That Support Business Processes, Information Flows, Reporting, And Data Analytics In Organizations HUMAN GSTCUSTOMER RESOURCE INVENTORY PAYROLL POINT OF COMPLIANT RELATIONSHIP MANAGEMENT SALES SYSTEM ACCOUNTING MANAGEMENT SYSTEM (POS) SYSTEM (CRM) (HRMS) GNZ Business Alliances OFFICECENTRAL SYSTEM
SISTEM “CLOUD COMPUTING” Input Process/ Data Output Cloud Computing Traditional method Input Process/ Data Output Process/Data outside the organisation GNZ Business Alliances OFFICECENTRAL SYSTEM
BAGAIMANA MENGURUS AKAUN PERNIAGAAN ANDA SECARA SISTEMATIK? ADA APA-APA SOALAN? GNZ Business Alliances
THANK YOU GNZ Business Alliances
Contact Details: www. gnzbiz. wordpress. com www. facebook. com/gnzbiz Email: gazali. jaafar@gmail. com Mobile: 019 -6218711 GNZ Business Alliances
nota: salinan slides boleh didapati secara online disesawang www. gnzbiz. wordpress. com GNZ Business Alliances
BIO-DATA PENCERAMAH Nama: Gazali Jaafar Pencapaian Akademik MBA MMU; B. Sc(Hons) Univ. East Anglia Pencapaian Profesional Akauntan Pengurusan; CIMA; CGMA; CA(M) Pengalaman kerja 30 tahun di bidang kewangan dan yang berkaitan Pesara dari dunia korporat tahun 2016 Jawatan akhir, Pengurus Kanan Kewangan Kerjaya terkini Pengurus syarikat GNZ Business Alliances Sdn Bhd Khidmat nasihat berkaitan pemprosesan maklumat dan sistem untuk bisnes IKS Khidmat Penggunaan & Latihan untuk sistem Office. Central GNZ Business Alliances
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