KHAS UNTUK USAHAWAN IKS Tingkatkan Pengurusan Kewangan dan

KHAS UNTUK USAHAWAN IKS Tingkatkan Pengurusan Kewangan dan Perakaunan Bisnes Anda 16 March 2017 GNZ Business Alliances

BUSINESS - A SEPARATE ENTITY Owners Others BUSINESS Mgmt/ Staff GNZ Business Alliances Directors

PARTS OF A BUSINESS FRONT-END • Sales/Marketing • End Products • Services • Customers MIDDLE PART • Operations • Raw Materials • Suppliers • Inventory BACK-END • Data entry • Accounting • Finance • Reports Business need people to manage GNZ Business Alliances

APA ITU KITARAN BISNES?

KITARAN BISNES Jualan Aktiviti Tambah-Nilai Pelanggan Bisnes (*) Belian GNZ Business Alliances Penerimaan RM Akaun Bank Pembekal Pembayaran RM (*) Bisnes tetap wujud selagi modal terkumpul positif

SOURCE DOCUMENT – DOKUMEN SUMBER BUKTI TRANSAKSI DAN JUMLAH DALAM NILAI RM DAPAT DI AUDIT TANPA PERTIKAIAN GNZ Business Alliances

KITARAN PERAKAUNAN (tradisional) Source Document period closing TANPA DOKUMEN SUMBER Book of Original Entry AKAUN AKAN HAMPA Financial Reports Ledger Trial Balance GNZ Business Alliances Tanpa dokumen sumber proses “outsourcing” mustahil berlaku

MERUNGKAI MISTERI LAPURAN KEWANGAN (1) SEMUA PERKARA DALAM KITARAN BISNES BOLEH DILIHAT NILAI RM DARI SUDUT ALIRAN ATAU JUMLAH BAKI GNZ Business Alliances

MATEMATIK BISNES Baki awal (+ tambahan – pengurangan) = Baki terkini Tarikh akhir bulan lepas Tarikh akhir bulan terkini Aliran dalam bulan terkini GNZ Business Alliances

PENGIRAAN UNTUNG/RUGI baki awal pelanggan + jualan semasa – penerimaan semasa = baki terkini pelanggan baki awal pembekal + belian semasa – pembayaran semasa = baki terkini pembekal Untung/rugi semasa = jualan semasa – belian / kos perbelanjaan semasa GNZ Business Alliances

FOKUS PENYATA UNTUNG/RUGI Jualan Pelanggan Penerimaan RM Pengiraan Untung/Rugi Aktiviti Tambah-Nilai Bisnes Belian GNZ Business Alliances Akaun Bank Pembekal Pembayaran RM

MERUNGKAI MISTERI LAPURAN KEWANGAN (2) SEMUA PERKARA DALAM KITARAN BISNES BOLEH DILIHAT NILAI RM DARI SUDUT ALIRAN ATAU JUMLAH BAKI GNZ Business Alliances

KEADAAN BISNES – KUNCI KIRA-KIRA baki awal pelanggan + jualan semasa – penerimaan semasa = baki terkini pelanggan baki awal pembekal + belian semasa – pembayaran semasa = baki terkini pembekal IMBANGAN KUNCI KIRA-KIRA: baki terkini pelanggan + baki terkini akaun bank = baki terkini pembekal + untung/rugi semasa GNZ Business Alliances

FOKUS LAPURAN KUNCI KIRA-KIRA Jualan Pelanggan Penerimaan RM Pengiraan Untung/Rugi Aktiviti Tambah-Nilai Bisnes Belian GNZ Business Alliances Akaun Bank Pembekal Pembayaran RM Bisnes tetap wujud selagi modal terkumpul positif dari catitan untung

MERUNGKAI MISTERI LAPURAN KEWANGAN (3) SEMUA PERKARA DALAM KITARAN BISNES BOLEH DILIHAT NILAI RM DARI SUDUT ALIRAN ATAU JUMLAH BAKI GNZ Business Alliances

PENGIRAAN ALIRAN TUNAI SEMASA baki awal pelanggan + jualan semasa – penerimaan semasa = baki terkini pelanggan baki awal pembekal + belian semasa – pembayaran semasa = baki terkini pembekal Aliran tunai semasa = penerimaan semasa – pembayaran semasa GNZ Business Alliances

FOKUS PENYATA ALIRAN TUNAI Jualan Aktiviti Tambah-Nilai Pelanggan Bisnes Belian GNZ Business Alliances Penerimaan RM Akaun Bank Pembekal Pembayaran RM

HIDDEN COSTS – KETIRISAN ALIRAN TUNAI

HIDDEN COSTS – KETIRISAN ALIRAN TUNAI Jualan Aktiviti Tambah-Nilai Pelanggan Bisnes Belian GNZ Business Alliances Penerimaan RM Akaun Bank Pembekal Bukan Bisnes/ Peribadi Pembayaran RM Hidden Costs biasanya tiada source document

PENYELESAIAN HIDDEN COSTS Jualan Aktiviti Tambah-Nilai Bisnes a. Belian b. Perkhidmatan GNZ Business Alliances Pelanggan Penerimaan RM Akaun Bank a. Pembekal b. Pengarah Pembayaran RM

KITARAN BISNES – TALIAN HAYAT

KITARAN BISNES – TALIAN HAYAT stok jual stok ada + Aktiviti stok terima Tambah-Nilai stok jual = stok terkini stok terima GNZ Business Alliances Jualan Pelanggan Bisnes Belian Penerimaan RM Akaun Bank Pembekal Pembayaran RM

TINGKATKAN KITARAN BISNES

TINGKATKAN KITARAN BISNES Jualan - Tunai PBD / COD Credit Terms Credit/Debit card Pelanggan Penerimaan RM Account Statement: - Itemised - Balances Bisnes Aktiviti Tambah-Nilai Belian GNZ Business Alliances Akaun Bank Pembekal Pembayaran RM

TINGKATKAN KITARAN BISNES Jualan - Tunai PBD / COD Credit Terms Credit/Debit card Pelanggan Penerimaan RM Account Statement: - Itemised - Balances Bisnes Aktiviti Tambah-Nilai Belian GNZ Business Alliances Akaun Bank Pembekal Pembayaran RM

TINGKATKAN KITARAN BISNES Jualan - Tunai PBD / COD Credit Terms Credit/Debit card Pelanggan Penerimaan RM Account Statement: - Itemised - Balances Bisnes Aktiviti Tambah-Nilai Belian GNZ Business Alliances Akaun Bank Pembekal Pembayaran RM

BUSINESS CONTINUITY/SURVIVAL - Satisfactory business position - and to pay obligation as it falls due - Able to generate required business profit - measured for a predefined time period BUSINESS CONTINUITY/ SURVIVAL GNZ Business Alliances

KITARAN BISNES – NADI PENGERAK Jualan Pelanggan Bisnes Penerimaan RM Aliran masuk Tunai tersedia + Aliran masuk Aliran keluar = Tunai terkini Akaun Bank Aktiviti Tambah-Nilai Belian GNZ Business Alliances Pembekal Pembayaran RM Aliran keluar

KITARAN BISNES – NADI PENGERAK Jualan Pelanggan Bisnes Penerimaan RM Aliran masuk Tunai tersedia + Aliran masuk Aliran keluar = Tunai terkini Akaun Bank Aktiviti Tambah-Nilai Belian GNZ Business Alliances Pembekal Pembayaran RM Aliran keluar

KITARAN BISNES – TALIAN HAYAT stok jual stok ada + Aktiviti stok terima Tambah-Nilai stok jual = stok terkini stok terima GNZ Business Alliances Jualan Pelanggan Bisnes Belian Penerimaan RM Akaun Bank Pembekal Pembayaran RM

KITARAN BISNES - SURVIVAL stok jual Jualan stok ada + stok terima stok jual = stok terkini stok terima Pelanggan Bisnes Belian GNZ Business Alliances Penerimaan RM Aliran masuk Tunai tersedia + Aliran masuk Aliran keluar = Tunai terkini Akaun Bank Pembekal Pembayaran RM Aliran keluar

BUSINESS CONTINUITY/SURVIVAL - Satisfactory business position - and to pay obligation as it falls due - Able to generate required business profit - measured for a predefined time period Balance Sheet provides information on the first condition Profit & Loss provides information on the secondition GNZ Business Alliances

BUSINESS CONTINUITY/SURVIVAL - Satisfactory business position - and to pay obligation as it falls due - Able to generate required business profit - measured for a predefined time period Balance Sheet provides information on the first condition Profit & Loss provides information on the secondition GNZ Business Alliances

BALANCE SHEET EQUATION ASSETS = LIABILITES + EQUITY GNZ Business Alliances

KITARAN BISNES – TALIAN HAYAT stok jual stok ada + Aktiviti stok terima Tambah-Nilai stok jual = stok terkini stok terima GNZ Business Alliances Jualan Pelanggan Bisnes Belian Penerimaan RM Akaun Bank Pembekal Pembayaran RM

BALANCE SHEET EQUATION ASSETS = LIABILITES + EQUITY GNZ Business Alliances

BUSINESS CONTINUITY/SURVIVAL - Satisfactory business position - and to pay obligation as it falls due - Able to generate required business profit - measured for a predefined time period Balance Sheet provides information on the first condition Profit & Loss provides information on the secondition GNZ Business Alliances

PROFIT MEASUREMENT PROFIT = REVENUE - EXPENSE GNZ Business Alliances

KITARAN BISNES – TALIAN HAYAT stok jual stok ada + Aktiviti stok terima Tambah-Nilai stok jual = stok terkini stok terima GNZ Business Alliances Jualan Pelanggan Bisnes Belian Penerimaan RM Akaun Bank Pembekal Pembayaran RM

KITARAN BISNES – SISTEM Transaksi Bisnes Jualan Pelanggan Bisnes Penerimaan RM Input Akaun Bank Aktiviti Tambah-Nilai Belian GNZ Business Alliances Pembekal Pembayaran RM Process Output

SISTEM “CLOUD COMPUTING” Input Process/ Data Output GNZ Business Alliances Cloud Computing Traditional method Input Process/ Data Output Process/Data outside the organisation

RINGKASAN Oleh kerana pelbagai proses berlaku dalam kitaran bisnes pemantauan menjadi isu penting. Untuk meningkatkan Pengurusan dan Perakaunan bisnes perlu kepada sistem yang membantu untuk berkembang dan survive. GNZ Business Alliances

The End GNZ Business Alliances