Akatabo I, aka 4 kushohora Omwaka gw’ebyesente 2022-2023
A) ENSHOBORORA Y’AMAKURU G’EBIGAMBO EBIMWE
B) Entasya kuruga omu kupangisa Egi n’entasya ei omuhi w’omushoro arikutunga omu mwaka gw’ebyentasya kuruga omu by’obutungi bwe (Nka itaka nainga Ebyombeko) omu Uganda bwanyima y’okutooraho enshohoza yoona omu kugura/kwimusya ekyo ekirikupangisibwa.
C) Mukama w’ekyombeko nainga Eitaka eririkupangisibwa
Ogu n’omuntu weena nainga ekitongore arikupangisa/kirikupangisa ondijo mupangisa eky’obutungi kye aha bw’okutungamu entasya. Omuhi w’omushoro ogu nabaasa kuba
• Omuntu buntu (omwe wenka) eky’okureeberaho Matayo Baine
• Ekitongore ekihandikisiibwe nka RORA (U) Ltd.
• Gavumenti, eky’okureeberaho nka Rwampara disiturikiti.
• Eitendekyero nka Mbarara Yunivasite, UWESO n’ebindi
D) Omupangisa
Ogu n’Omuntu/Ekitongore orikwejunisa eby’obugaiga nk’ekyombeko nainga eitaka by’ondijo muntu/kitongore aha ndagaano eikiriziibwe omu by’enshuubura haza ashashwire omuhendo/ekishare eki baikirizaineho.
Omushoro ogurikuruga omu bupangisa nigworeekwa omu kacweka ka kataano
(5) omu mateeka g’ebyentasya. Ogu mushoro n’ogurikuntungwa abantu/ebitongore haza nigushoroorwa kandi gugyerekwa gwonka.
OKUBARA OMUSHORO GW’ENTASYA KURUGA OMU KUPANGISA
Amatembezo makuru Abantu buntu
Eitembezo I: Gaita obare omuhendo gw’esente z’entasya zoona hamwe ezi rugire omukupangisa ebyombeko/eitaka omu mwaka.
Eitembezo II: Tooraho ekishare ky’esente z’enshohoza ya Shiringi 2,820,000 Manya eki: tihariho okundi kutooraho okurikwikirizibwa =2,800,000 Entasya egi negyerekwa
Eitembezo III: Yejunise obucweka 12 ahari 100. Omushoro ogurashashurwe =12% x Entasya erikushashuzibwa /kugyerekwa
Aha bw’Abeteeraine abarikukorera hamwe – Partnerships (Bagyerekyerwe kwema ahari buri muntu kurugirira aha mubagano gw’emigabo yaabo)
Eitembezo I: Sherura/Bara entasya yoona hamwe eya ibara muntu omu abeteraine
Eitembezo II: Tooraho ekishare kya 2,800,000 Manya eki: Tihariho okutooraho okundi okurikwikirizibwa. = 2,800,000 Entasya erikushashuzibwa
Eitembezo III: Bara omushoro kuruga omu ntasya orikwejunisa obucweka 12 x 100 haza obaganurure kurugirira aha ntwaza y’abeteraine.
Aha za kampuni, Abareeberezi hamwe n’esente ez’abahuumwire Eitembezo I: Bara entasya yoonakuruga omu bupangisa omu miringo yoona eya kampuni
Eitembezo II: Toraho okuhika ahari 50 ahari buri 100 eza entasya yoona kuruga omu kupangisa kumara omwaka gwona hamwe hamwe n’ezirikwikirizibwa hamwe n’okufeerwa amagoba Okupangisa – 50% Entasya erikushashuzibwa Kimanywe ku; Enshohoza erikubanzibwa neija kucondozibwa Ekitongore ekijunaanwa eby’emishoro, nahabwekyo enshohoza eyakozirwe omu kurundana sente kuruga omu kupangisa zonka nizo kampuni erikubaasa kubanja.
Eitembezo III: Sherura/bara omushoro kuruga omu ntasya y’obupangisa aha bucweka 30 ahari buri 100. (30%) Omushoro ogurashashurwe nigwingana 30% x Entasya erikushashuzibwa
EBY’OKUREEBERAHO
Omuntu buntu (omuntu omwe) Ekyokurebeeraho: Ka tugire ngu sente z’okupangisha ni Shs 6,000,000 buri mwaka, enshohoza erimu ez’omukuumi /Securiko (2,000,000), okutunga obuheereza (8,000,000), okuhunduuza (500,000) hamwe n’amagoba aha byombeko/itaka ebikwatirizibwe ziri 800,000, Bara omushoro gw’obupangisa ogurashashurwe.
Eitembezo I: Bara sente zoona hamwe kuruga omu miringo yoona ey’entasya y’omuntu. Shs 6,000,000. Eitembezo II: Tooraho ekishare kya Shs. 2,800,000 Manya eki: tihariho okutooraho okundi okurikwikirizibwa Entasya erikugyerekwa =3,180,000
Eitembezo III: Sherura omushoro aha ntasya aha bucweka 12 ahari buri 100 (12%). = 12% x 3,180,000 Omushoro gw’entasya ogurashashurwe ni Shs. 381,600
B) Abeteraine (Abarikukorera hamwe)
Waaba nooyejunisa omuringo ogwayoreekwa aha ruguru, Kuri Amosi hamwe na Byensi neteraine nibakoreera hamwe haza entwaaza yaabo eri okubagana obucweka omwe 2 nondi 3 (2:3) Ijuka kugaita obucweka 2 hamwe na 3 otungye 5 mpaho omwe natwara 2/5 ondi 3/5)
Mutaahi omwe Amosi
=2/5 x 381,600
= 152,640
Mutaahi we ondi Byensi
3/5 x 381,000
=228,960
Za Kampuni
Ekyokureeberaho I: Ka tugire Kampuni netaasya Shs 30,000,000.(obukaikuru 30) kuruga omu kupangisa ebyombeko/neitaka. Enshohoza erimu obuheereza by’okuyonja (3,000,000), Omukuumi (4,000,000) hamwe n’okuhunduuza (4,000,000). Omushoro gw’okupangisa nigwija kubarwa guti: Eitembezo I: Sherura a entasya yoona hamwe kuruga omu mihanda y’entasya yoona eya kampuni =Shs 15,000,000.
Eitembezo II: Tooraho okuhika aha bucweka 50 ahari buri 100 bw’entaasya y’omwaka gwona ezaikiriziibwe ahabw’enshohoza hamwe n’okufeerwa amagoba.
Enshohoza yoona hamwe = 3,000,000 + 4,000,000 + 4,000,000 = 11,000,000
Kwonka oijukye, Enshohoza eikiriziibwe 50% x 15,000,000 =7,500,000
Entasya aha mushoro erikubaasa kushashuzibwa 15,000,000 – 7,500,000 =7,500,000
Eitembezo III: Baririra omushoro ebicweka 30 ahari buri 100 30/100 x 7,500,000 Omushoro gw’empangisa ogurashashurwe ni Shs 2,250,000
OBUJUNAANWA BW’OMUHI W’OMUSHORO
Okwijuza ebirugire omu ntasya y’omwaka gw’omushoro okuruga omu birikupangisibwa oyongyereho obuhame burikworeeka enshashura obukongi bw’abapangisa otebiirwe n’endagaano ezahandikiirwe zikamibwa mwembi.
Yoreka ebicweka byona ebi orikutungiramu sente z’okupangisa omu mwaka gw’ebyentasya kwiha 1 ky’okwezi kwa Mushaanju (Nyairurwe) kuhitsya 30 by’okwa Mukaaga (Kahingo) Shashura Omushoro omu bwijwire omu bunaku buhikire.
OBUGABE BW’OKUBANJA URA OGWASHASHURWA
Omuhi w’omushoro weena atakashashwire mushoro gw’obupangisa ogw’aha muheru, aine obugabe kutooraho omushoro gw’ekika nikyo kimwe ou yaashashwire obwo ari kukora entebereza y’omushoro ogu aine kushashura omu mwaka
Obutumwa obu nobw’okwejunisibwa aha bw’okuhwera empa mushoro baitu haza bubaasa kuhindurwamu kurugirira aha mateeka gatwara eby’emishoro hamwe nagandi mateeka agategyeka engyereka y’emishoro
