Side Loo Sakeeyaa Ganacsigga? Ganacsi Shuraakadda Ah Ama Ka Gaarka Loo Leeyahay Ba?

Waa maxay Ganacsi?

Ganacsigu waa Hantidda aad soo iibsato ama aad sii iibiyso adoo niyadda ku haya inaad faa’iido ka hesho ama ad ka dhaliso, ha ahaato hanti aad soo dhoofsato, ama aad sii dhoofiso, ama dhismayaal ad ka ganacsato ah (Construction), ama tu Beereed ba.Dhamaan shaqooyinka iyo kuwo kale oo badan ayaa loo yaqaan Ganacsi.

Ok, Haddaba Hantidda ama Ganacsigga laba ayaynu u kala qaadaynaa; marka aynu doonayno in anynu ka sakayno Hantideena:

  1. a) Hanti ma-guurto ah (Fixed Asset)
  2. b) Hanti Guurto ah (Current Asset)
  1. a) Hanti ma-guurto ah (Fixed Asset)

Sideedaba, Hantida ma-guurtada ah wax sako ah laguma laha sida ku cadd axaadiiskan saxeexa ah.

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 loogu tallo galay)

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 ama aad u isitcmaasho adoon wax ganacsi ah uga jeedin.
  • Company (Shirkaddi) wixii Fixed Asset ah ee uu leeyahay ama ya leedahay.
  • Qofka Taxi-laha ah Kama sakanayo gaadhiga laftiisa.
  • Qalabka beerta laga shaqaynayo (mishinada) ee beerta dhex yaal.
  • IWM (etc.)

Inta ayanan u galin qaybaha hantidda ay u kala saarnay, waxaa jira shuruudo u yaal maalka la sakaynayo in lahado si loo sakeeyo, bal aynu tilmaano shuruudaha loo baahan yahay inuu yeshu maalka la sakaynayaa waa sidan hoos ku xusan.

Shuruudaha looga baahan yahay Maalka la Sakaynayo:[1]

  1. Hantiiluhu waa inuu mulkiyad dhamaystiran u leeyaay maalkiisa, kuna tagri-fali karaa, si uu ugu wareejin karo ama u bixin karo maalka sako ahaan uga go’a.
  2. Waa inu uu yahay maalku maal kobcaya, koboc dhaba (نماء فعليا), iyo koboc farsamo  (نماء حكميا), tusaale hantidda kaydsan, si farsamo ayay u kobocdaa ama u naaqustaa Sarifka oo kale.
  3. Intaan la sakayn in laga jaro maalka dhamaan wixii quutal daruuri ah (biil ama masaarif).
  4. In dhamaan dayntii lagagu lahaa iska jarto, oo u noqdo maal dayn ka saafiya, marka laga reebo maal-galinta wakhtiga dheer.
  5. In maalku gaadho Nisaabkii lagaga sakaynayay (85gram oo dahab ah).
  6. In maalka sanad kasoo wareego, marka laga reebo Dallaga, Macdanta iyo Rukaas.
  7. Inuu maalku xalaal noqdo.

Maxaa laga jarayaa ama la goynayaa Maalka intaan la Sakayn?

  1. Duugawga (Depreciation): waa hanti laga jaro faa’iidada shirkada, si logu dabaloolo kharashkii lagu abuuray ama lagu dhisay hantidda ma guurtadda ah.
  2. Hantidda ma guurtadda ah (Fixed Asset): waxa ka mid guriga uu dagan yahay mulkilaha maalku haduu leeyahay, qalabka warshadu ku shaqayso, qalabka beerta lagu fallo ama lagu beero, ama sumcada shirkadda.
  3. Daymaha quusta ah (bad doubts): waa dayn aanad filayn inay kusoo xaroonayso, haday doonto haba soo xarooto.
  4. Maal-galinta wakhtiga dheer (long investment): waa dayn uu Bank u ku amaahinayo, isla markana sannadkiiba ad badh soo celinayso, inta sannadkan moyee inta kale waad iska jaraysaa.
  5. Hantidda loo qorsheeyay in lagu bixiyo waqfi ama meelo dan-guud ah.
  6. Dahab ka xidhashada logu tallo galay hadii u jiro.
  7. Maalka xaraanta ah sida ribadda ama Bonds ka. (إن الله طيب لا يقبل إلا طيبا (رواه مسلم)

Usoo noqo haddab qaybihii hantidda aynu u qaybinay, taasoo hore aynu ugu qaybinay laba qaybood.

  1. b) Hanti Guurto ah (Current Asset):

Runtii, Ganacsiggu wuu balaadhan yahay, halkana kuma soo koobi karno; mid midna uma soo qaadan karno Ganacisga laga sakaynayo, hase ahatee waxaynu isku dayi doonaa in is guud uga hadalno ama 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)

Qiimahee alaabta lagu Sakaynayaa? Ma qiimaha iibka (price) mise qiimaha ay kugu joogto (cost)?

Qiimaha lagu Sakaynayo alaabta, culimaddu in badan bay isku qabteen, iskuna fikir dhaafeen ama ku kala fikir duwanaadeen, oo sheekhba si u fahmay masaladan,

Hase ahaatee, bal aynu so qaadano seddex fikir ama fahan oo ay culimadu u kala qaaday qiimaynta alaabta marka laga Sakaynayo:

  1. In maalka lagaga Sakeeyo qiimaha iibka (price), ee uu wakhtiggan Maalka laga sakaynayo alaabta la siinayo, sida waxaa qaba Abi Cabaas iyo taabiciga wayn ee Jaabir binu Sayd; isagoo soo daliishanaya xadiiskan hoos ku xusan oo sheegaya fikirkan ah in Maalka lagaga sakeeyo qiimaha wakhtigaa sakada laga qadayo la sinayo alaabtaa.

[2](رواه أبوعيبده أنه قال قومه بنحومن ثمنه يوم حلت فيه الزكاة ثم أخرج زكاة  عن جابر بن زيد أحد التابعين: )

( Abu cubayda wuxu ku yidhi dadkiisii, ku bixiya sakadda maalintaa maalkinu wuxuu qiimo ahan yahay)

  1. In maalka lagaga sakeeyo qiimaha uu kugu joogo (cost), ee aad kusoo iibsatay, qawlka waxa qaba Ibnu Raashid iyo culimo kaleba, hase yeeshee wax daliil ah ama dheegashaso ah oo xoogan ama adag ma hayaan[3]

Marka aynu dhugano, u fiirsano, eegno wakhtigeenan xaadirka, waxa la qaadanaya ama lagu sakaynayaa alaabta qawlka hore sidu qabo, oo ah in lagu qiimeeyo alaabta qiimaha iibka (price) ee markaa la siinayo (wakhtiga sakada).

Ganacsiga waxaynu u kala qaybin donaa laba waaxood:

  1. Ganacsi ama Shirkadd baayac-mushtar (Merchandise Company).
  2. Ganacsi ama Shirkadd adeeg bixisa (Service Company).

Ganacsi ama Shirkadd adeeg bixisa (Service Company), waxaynu is faah-faahsan kaga hadli doonaa   Qoramadda 12aad.

Ok, usoo noqo Ganagsigga Baayac-Mushtarigga ah; qofka ganacsaddaha waxaa la gudboon inuu raaco talaabooyinka; ka hor intaanu Maalkiisa ka sakayn:

  1. Inuu sannadka gudihiisa ka astaysto ama ka calaamadsado maalin uu xisaabtisa xidho isagoo ku xisaabtamaha Tirsigga Hijriga ama Tirsigga Miilaadiga (Gregorian Calender). Midkood uun.
  2. In waxii dayn ah ee uu dadka ku leeyahay ama maqan (Receivables) u kala qaybiyo saddex qaybood:
  3. Dayn gaaban oo xilli dhaw soo hoyan karta ama rajo fiican laga qabo.
  4. Dayn wakhti dheer oo aan la filayn sannad gudihii inay kusoo dhamato.

iii.      Dayn laga quustay, oo aan marnaba inay soo noqoto la filayn, haba soo noqotee.

  1. In wixii dayn ah ee isaga lagu leeyahay (Shirkadda ama Ganacsadaha) u kala qaybiyo laba qaybood:
  2. Dayn wakhti gaaban laga doonayo (short liability)
  3. Dayn wakhti dheer gudihii laga doonayo ama in sannad ka badan laga doonayo (long liability).

Inuu sameeyo liis ah dhamaan alaabta laga Ganacsanayo laguna qiimeeyo qiimaha alaabta lagu iibiyo isla wakhtigaa (price), maaha qiimaha ay ku joogto alaabtu (cost).Waa marka laga hadlayo ganacsigga iibka ah (Merchandise Company).

  1. Hadii ganacsiggu yahay ganacsi adeeg ah (Service Company), wixii faa’iido kasoo hadha daymaha ka dib ayaa la sakaynayaa, sida loo sakaynayo hoos baynu ku xusi donaa.

Intaasi markay inoo dhamays tiranto, waxynu u gudbi doonaa sidii aynu u xisaabin lahayan ama aynu u jaleeci lahayn sida, ay sako uga go’i karto 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 ama Ganacsigga.

Waayo waxaa si waadix ah ugu cadd; dhamaan Hantidii ay ku shaqaynaysay Shirkadi ama Ganacsi.

Ok, aynu guddo galno xisaabtii haddaba, inoo ogg in xisaabteenii inoo xidhan tahay, waxaynu raacaynaa talaabooyinkan:

  1. Isku-gee dhamaan Hangtida Guurta (Current Asset), adoo kasoo qaadanaya Balance 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, tusaale 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-term 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 way ku jiraysaa maalka.
  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  jaraya (minus) Daynta lagugu leeyahay ee wakhtigga dheer inta sannadkan lagaa doonayo oo kaliya.
  7. Daynta kaa maqan waxaynu u kala qaadnay:
  8. Dayn gaaban oo xilli dhaw soo hoyan karta ama rajo fiican laga qabo: Maalka sakoobaya waad ku daraysaa (Current Asset).
  9. Daynta wakhtiga dheer oo aan la filayn sannad gudihii inay kusoo dhamato: waxaad xisaabsanaysaa inta kuu so xaroon karta sannadkan, kaliya intaas uunbaad ku darsanaysaa Maalka sakoobaya (Current Asset).
  10. Dayn laga quustay, oo 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.
  11. Daynta lagugu leeyahayna waxaynu u kala qaadnay:
  12. Dayn wakhti gaaban laga doonayo (short liability): waad ka jaraysaa ama ka go’aynaysaa Hanitdda Guurtadda ah (Cureent Asset) ama maalka sakoobaya.
  13. Dayn wakhti dheer kadib laga doonayo ama in sannad in ka badan laga doonayo (long liability): tusaale Dayn aad kasoo qaadatay Banggi, oo sannadkiiba aad badh bixiso, isla markaa waxaad ka jaraysaa Hantidda Guurtadda ah (Current Asset) sannadka inta lagaa doonayo,

Tusaale ahaan: $100,000 ayaad kasoo qaadatay Banggi oo sannadkii aad $10,000 celinayso, Hantidda Guurtadda ah waxaad ka jaraysaa uun $10,000 ee sannadka lagaa doonayo, inta kale waad sakaynaysaa.

  1. 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 Calendar). Ama 2.5% (Hijri Calendar).

Tusaale: fadlan bal ila eeg si aynu waadix ugu sii fahano, Balance sheet kan, waana mid iska raf ah.

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 ee ah $50,000 (long term 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 =                                         $130,799.00

  • Gregorian Calender (sannadka miilaadigga ah) = $130,799.00 X 2.577% = $3,370.69 Sako ah.
  • Hijjri Calendar (sannadka Hijrigga ah) =   $130,799.00 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 ration 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 ($3,370.69):

  1. Shirkadd ka kooban laba saami (laba qof wada leeyihiin):
  2. ku horee ka labadda dalool leh: $3,370.69 X 2/3 = $2,247.126 Sako ah (intaa aya kusoo hagaagaysa)
  3. ka halka dalool leh: $3,370.69 X 1/3 = $1,123.563 Sako ah (intaa aya kusoo hagagaysa)
  4. 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 haggaagaysa.

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

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