Imicungire y’imari: Dusobanukirwe n'amagambo abiri akunze gukoreshwa mu bukungu, ari yo Assets na Liabilities.

Hari abantu benshi bakora cyane, bagacuruza, bagahinga, bakorora, ariko bagakomeza kuba mu bibazo by’imari. Impamvu nyamukuru akenshi ni uko batamenya gutandukanya umutungo n’imyenda.

Uyu munsi rero, turaza kubisobanukirwa mu magambo yoroshye, dutange ingero zo mu buzima busanzwe, tunatange inama zafasha buri wese gutera imbere.

IGICE CYA MBERE: ASSETS NI IKI?

Reka tubanze dutangirire kuri Assets.

Assets ni iki?

Assets ni ibintu byose umuntu atunze bifite agaciro, kandi bishobora:

· kumwinjiriza amafaranga,

· cyangwa kumufasha mu mibereho ye ya buri munsi,

· cyangwa bikazamugirira akamaro ejo hazaza.

Iyo tuvuga assets, abantu benshi bahita batekereza inzu nini cyangwa imodoka ihenze. Ariko sibyo gusa. Assets ziri mu byiciro byinshi.

Ingero z’assets:

1. Amafaranga
– Amafaranga ufite mu ntoki
– Amafaranga ufite kuri konti ya banki cyangwa SACCO
Aya yose ni assets kuko ari umutungo wawe.

2. Umutungo utimukanwa
– Inzu utuyemo
– Inzu ikodeshwa
– Ubutaka
Ibi byose ni assets kuko bifite agaciro kandi bishobora kwiyongera uko igihe kigenda.

3. Umutungo wimukanwa
– Imodoka, moto, igare
– Ibikoresho by’akazi (imashini, ibikoresho by’ububaji, kudoda, gusudira)
– Telefone, mudasobwa ikoreshwa mu kazi

4. Ubucuruzi n’ibicuruzwa
– Ibicuruzwa biri mu iduka
– Umushinga w’ubucuruzi
– Ibikorwa byinjiza amafaranga buri kwezi

5. Amatungo
– Inka, ihene, intama, inkoko
Amatungo ni assets kuko ashobora kugurishwa, akabyara, cyangwa agatanga umukamo.

Isomo rikuru:
Ikintu cyose ufite gifite agaciro kandi gishobora kugufasha mu bukungu, ni asset.

IGICE CYA KABIRI: LIABILITIES NI IKI?

Liabilities ni imyenda yose umuntu agomba abandi, cyangwa ikintu cyose gisaba ko azatanga amafaranga mu gihe kiri imbere.

Ingero za liabilities:

1. Inguzanyo
– Inguzanyo ya banki
– Inguzanyo ya SACCO
– Ideni wahawe n’abantu ku giti cyabo

2. Ibintu waguze ku mwenda
– Telefone waguze utarishyura yose
– Ibikoresho byo mu nzu byatanzwe ku mwenda
– Ibikoresho by’ubucuruzi utarishyura

3. Amafaranga ugomba gutanga ku:
– Ubukode bw’inzu
– Amafaranga y’ishuri
– Amafaranga y’ubwishingizi
– Imisoro itarishyurwa

Ibi byose ni liabilities kuko atari ibyawe 100%, kandi bizagusaba kwishyura.

Amakosa abantu benshi bakora:
Hari abibwira ko ikintu cyose bafite ari asset, nyamara cyaraguzwe ku mwenda munini.

Urugero: umuntu agura imodoka ku nguzanyo, amafaranga menshi akaba atarishyurwa. Iyo modoka ishobora kuba asset, ariko inguzanyo iyiriho ni liability ikomeye.

IGICE CYA GATATU: NET WORTH (Ibyo uba utunze byanyabyo)

Reka dusobanukirwe neza:

· Assets: ibyo ufite

· Liabilities: ibyo ugomba

Iyo dufashe assets zose, tugakuramo liabilities zose, dusigara dufite icyo twita Net Worth.

Net Worth = Assets – Liabilities

Urugero rwo mu buzima busanzwe:

Niba ufite:

· Inzu ifite agaciro ka miliyoni 15

· Amafaranga kuri konti angana na miliyoni 2

· Ibicuruzwa bifite agaciro ka miliyoni 3

Assets zose = miliyoni 20

Ariko ukagira:

· Inguzanyo ya banki ya miliyoni 7

· Identi ya miliyoni 1

Liabilities zose = miliyoni 8

Net worth yawe = miliyoni 12

Ibi bivuze ko nubwo ufite umutungo ugaragara, icy’ukuri cyawe ni miliyoni 12.

Isomo:

Umuntu ashobora kuba afite ibintu byinshi bigaragara, ariko net worth ye ikaba nto cyane kubera imyenda myinshi.

IGICE CYA KANE: IMYENDA MYIZA N’IMYENDA MIBI

Si imyenda yose ari mibi.

1. Umwenda mwiza (Good debt):
– Umwenda wo gutangiza ubucuruzi
– Umwenda wo kugura ibikoresho by’akazi
– Umwenda wo gushora imari uzabyara inyungu

Uyu mwenda uba mwiza iyo ufasha kongera assets.

2. Umwenda mubi (Bad debt):
– Umwenda wo kwishimisha gusa
– Umwenda wo kugura ibintu bidatanga inyungu
– Umwenda wo guhora wishyura undi mwenda

Uyu mwenda wongera liabilities gusa utubaka ejo hazaza.

INAMA ZIFATIKA 

1. Jya ukunda kwandika ibintu byawe byose:
– Ibyo ufite (assets)
– Ibyo ugomba gusohora (liabilities)

2. Shyira imbere kongera assets:
– Kuzigama
– Gushora imari
– Gutangira ubucuruzi buto

3. Gabanya liabilities:
– Irinde imyenda idafite umumaro
– Ishyure imyenda buhoro buhoro

4. Mbere yo gufata umwenda, ibaze uti:
“Ese uyu mwenda uzanyubakira ejo hazaza?”

Iterambere ry’umuntu ntirishingira ku byo agaragaza hanze gusa, rishingira ku kumenya no gucunga neza assets na liabilities.

Niduharanire kongera umutungo, tugabanye imyenda, twigishe n’abacu ubumenyi bw’imari.