Ibanga ry'ubukire: Kuki imyitwarire mibi ari umwenda utagaragara mu mpapuro?

Ese wigeze wibaza niba imyitwarire yawe ishobora kuba umutungo (asset) cyangwa umutwaro (liability)?. Akenshi dutekereza ko assets ari inzu, imodoka, amafaranga ariko se imyitwarire yo? Izina ryawe ryo?

Reka tubanze dusobanukirwe amagambo abiri akunze gukoreshwa mu bukungu:

Asset ni ikintu kikuzamurira agaciro, kikagufasha gutera imbere.
Liability ni ikintu kikugabanyiriza agaciro, kikakubera umutwaro.

Mu mafaranga:
– Inzu ishobora kuba asset
– Umwenda udafite gahunda yo kuwishyura ni liability

Ariko noneho reka tuve mu mafaranga tujye mu buzima bwa buri munsi. Ese imyitwarire yawe ni asset cyangwa liability?

IMYITWARIRE MYIZA NKA ASSET 

Iyo umuntu afite imyitwarire myiza, bigaragarira mu bintu bito:
– Kuvuga ukuri
– Kubaha igihe
– Kubaha abandi
– Gukora ibyo wemeye

Ibi byose ni assets. Kuki?

Kuko:                    
– Bituma abantu bakwizera
– Bituma bahitamo gukorana nawe
– Bituma amahirwe akugana adashingiye ku mashuri ufite gusa

Hari abantu badafite impamyabumenyi nyinshi, ariko bafite izina ryiza. Iryo zina ribabera capital (igishoro).

Iyo umuntu avuze ati: “Uwo ni umuntu wo kwizerwa”aba abonye asset ikomeye cyane.

Urugero: Tekereza umuntu uhabwa akazi kubera ko hari undi wavuze ati: “Nta kibazo, uwo muntu ndamuzi, arizewe.” aha nta mafaranga aba yatanze, nta nzu yatanze atanze imyitwarire ye gusa.

IMYITWARIRE MIBI NKA LIABILITY 

Reka noneho turebe ku rundi ruhande.

Imyitwarire mibi irimo:
– Kubeshya
– Kudakurikiza amasezerano
– Gutinda buri gihe
– Gusezeranya ibyo uzi ko utazakora

Ibi byose ni liabilities.

Kuko:                                                    
– Bituma abantu bagutinya aho kukwizera
– Bituma amahirwe agucika bucece
– Bituma izina ryawe rihora rifite “umwenda”

Ushobora kuba ufite igitekerezo cyiza, ariko umuntu akavuga ati: “Ni byiza, ariko reka tubanze tubyitondere, uwo muntu twaramubonye…” aha uba wishyuye imyitwarire mibi ya kera.

Imyitwarire mibi ni umwenda utagaragara mu mpapuro, ariko ugaragara mu mahirwe ubura.

KUBARA IMYITWARIRE MU MAFARANGA 

Abantu benshi bazi kubara amafaranga yabo, ariko ni bake bazi kubara imyitwarire yabo.

Buri munsi wakwibaza uti:
– Ese ibyo nakoze uyu munsi byongereye agaciro izina ryanjye? cyangwa byarigabanyije?

Imyitwarire ni nka konti ya banki:
– Iyo ukora neza, uyibitsamo
– Iyo ukoze nabi, uyikuramo

Ikibazo ni uko abantu benshi bakuramo kurusha uko babitsa.

Imyitwarire no kwizerwa ni umutungo uruta amafaranga. Ushobora gutakaza amafaranga ukayasubirana,
ariko iyo utakaje izina bisaba igihe kirekire.

KUKI IMYITWARIRE MIBI ARI UMWENDA UTAGARAGARA MU MPAPURO?

• Kubera ko itandikwa mu bitabo by’imari, ariko ikandikwa mu mitima y’abantu

Umwenda w’amafaranga urandikwa:
– mu masezerano
– mu bitabo by’ibaruramari

Ariko imyitwarire mibi:
– ntiyandikwa ku mpapuro ahubwo yandikwa mu bitekerezo no mu mitima y’abantu.

• Kubera ko uyishyura utabizi

Ku mwenda usanzwe:
– uhabwa itariki yo kwishyura
– uhabwa ingano y’inyungu

Ku myitwarire mibi:
– nta wabikubwira
– ariko ugatangira kwishyura mu buryo butandukanye:

• ntuhamagarwe ku kazi
• ntuhabwe amahirwe
• izina ryawe ntiryumvikane mu byiza

Uryishyura bucece, utazi n’impamvu nyayo.

• Kubera ko igufatira inyungu (interest) nk’umwenda mubi

Iyo umwenda utishyuwe ku gihe:
– inyungu ziriyongera

Imyitwarire mibi nayo:       
Ikintu kimwe kibi wakoze gikurura ibindi bitekerezo bibi bigahinduka izina ribi rirenze igikorwa kimwe. Abantu baravuga bati: “Si ubwa mbere.”

• Kubera ko ishobora kugutwara umutungo ufite

Ushobora kuba:
– ufite amafaranga
– ufite impamyabumenyi
– ufite impano

Ariko iyo imyitwarire yawe ari mibi:
– ayo mafaranga ntakugirira akamaro
– impamyabumenyi ntikugirire akamaro

Ni umwenda ushobora kugufungira imiryango yose.

• Kubera ko kuyishyura bisaba igihe kirekire

Amafaranga:
– urayabona
– ukishyura umwenda vuba

Izina ribi: Gusana icyizere ntibushobora gufata imonota cyangwa amasaha, bisaba amezi cyangwa imyaka

Ni umwenda wishyurwa n’igihe, kwihangana, n’imyitwarire myiza ihoraho.

Imyitwarire mibi ni umwenda utagaragara mu mpapuro, ariko ugaragara mu mahirwe abura,
mu nama utatumirwa, no mu kazi utagirirwa icyizere.