Momwe Mungakonzekerere Kuyesa Koyenera
Ndalama zolipirira mayeso ndi gawo lofunika kwambiri pa nthawi yowerengera ndalama, zomwe zimaphatikizapo maakaunti onse omwe ali mu ledger ya kampani, ndi ndalama zolipirira debit ndi credit zomwe ziyenera kulipidwa. Nkhaniyi ifotokoza njira zoyambira ndi mfundo zokonzekera ndalama zolipirira mayeso kuti zitsimikizire kuti ndi zolondola komanso zothandiza pakusanthula zachuma.
Kumvetsetsa Kulinganiza kwa Mayeso
Ndalama zoyeserera ndi mndandanda wa maakaunti onse mu ledger ya kampani ndi ndalama zomwe zili kumapeto kwa nthawi yowerengera ndalama. Cholinga chachikulu chokonzekera ndalama zoyeserera ndikuwonetsetsa kuti ndalama zonse zomwe zili mu debit zikufanana ndi ndalama zonse zomwe zili mu dongosolo la akaunti yowerengera ndalama kawiri. Izi zimathandiza kuzindikira zolakwika zolembera musanakonze malipoti enieni azachuma, monga lipoti la ndalama ndi pepala lowerengera ndalama.
Masitepe Okonzekera Kuyesa Kuyesa
1. Kusonkhanitsa Deta kuchokera ku Ledger
Gawo loyamba pokonzekera ndalama zolipirira mayeso ndikusonkhanitsa deta kuchokera ku buku la ndalama. Buku la ndalama zolipirira mayeso ndi mndandanda wa maakaunti a kampani omwe amalemba zochitika zonse zachuma malinga ndi mtundu wa akaunti. Akaunti iliyonse mu buku la ndalama zolipirira mayeso imaphatikizidwa ndi ndalama zomaliza, zomwe zidzagwiritsidwe ntchito mu buku la ndalama zolipirira mayeso.
Onetsetsani kuti buku lonse la ndalama lasinthidwa ndi zochitika zonse zomwe zinachitika panthawiyi. Zolakwika pakulowetsa deta kuchokera mu bukuli mu buku lonse la ndalama zingayambitse kusalingana kwa ndalama zomwe zawerengedwa.
2. Kugawa Maakaunti m'magulu
Deta ikasonkhanitsidwa, gawo lotsatira ndikugawa maakaunti m'magulu. Maakaunti omwe ali mu general ledger nthawi zambiri amagawidwa m'magulu asanu akuluakulu: katundu, ngongole, equity, ndalama, ndi ndalama zomwe zagwiritsidwa ntchito. Kugawa maakaunti awa m'magulu kumathandiza kuti aikidwe bwino pamalipiro oyeserera komanso kumachepetsa kusanthula ndalama.
- Katundu: Kuphatikizapo ndalama, zolipirira, katundu wosungidwa, ndi katundu wokhazikika monga malo ndi nyumba.
- Ngongole: Zikuphatikizapo ngongole, ngongole, ndi zina zomwe munthu ayenera kulipira.
– Equity: Imakhala ndi ndalama za mwiniwake, ndalama zomwe wapeza, ndi ndalama zina zonse zomwe amapeza.
- Ndalama: Mitundu yonse ya ndalama zomwe kampani imapeza kuchokera ku ntchito zogwirira ntchito komanso zomwe sizikugwira ntchito.
- Ndalama: Mitundu yonse ya ndalama zomwe kampani imagwiritsa ntchito poyendetsa ntchito zake.
3. Konzani Mndandanda wa Maakaunti
Maakaunti akagawidwa m'magulu, gawo lotsatira ndikulemba mndandanda wa maakaunti. Mndandandawu udzakuthandizani kuti muwone bwino ndalama zomwe zili mu akaunti iliyonse. Konzani mndandandawu motsatira dongosolo linalake, nthawi zambiri kuyambira ndi katundu, ngongole, equity, kenako ndalama ndi ndalama zomwe zagwiritsidwa ntchito.
4. Lowetsani Ndalama Zomwe Muli Nazo mu Akaunti
Gawo lotsatira ndikuyika ndalama zomwe zili mu akaunti iliyonse mu ndalama zomwe zatsala. Akaunti iliyonse idzakhala ndi ndalama zomwe zili mu akaunti kapena ngongole. Onetsetsani kuti mwagawa ndalama zomwe zili mu akaunti ndi ngongole m'magawo osiyana pa ndalama zomwe zili mu akaunti.
- Debit: Ikuphatikizapo katundu ndi ndalama zomwe zagwiritsidwa ntchito.
- Ngongole: Ikuphatikizapo ngongole, equity, ndi ndalama.
5. Kuwonjezera Ndalama Zolipirira Debit ndi Ngongole
Mukamaliza kulemba ma bank onse a akaunti, onjezani ma bank onse a debit ndi credit padera. Ma bank onse a debit ayenera kufanana ndi ma bank onse a credit. Ngati satero, pali cholakwika chomwe chiyenera kufufuzidwa ndikukonzedwa.
Kuchuluka kosakwanira kungayambitsidwe ndi zolakwika zingapo zofala, kuphatikizapo:
- Kulemba zolakwika mu nyuzipepala.
- Zolakwika pakusamutsa deta kuchokera ku dayalo kupita ku ledger.
- Cholakwika pakuwerengera ndalama zomwe zili mu akaunti.
6. Kuyang'anira ndi Kusintha
Ngati pali kusalingana pakati pa ndalama zomwe zili mu debit ndi credit balances, onaninso zolemba zonse za transaction kuti mupeze ndikukonza cholakwikacho. Izi nthawi zina zimatenga nthawi yambiri, makamaka ngati kampaniyo ili ndi transaction zambiri.
Mukakonza zolakwika zonse ndipo ndalama zoyeserera zikakhala bwino, mutha kupita ku gawo lotsatira munthawi yowerengera ndalama, yomwe ndi kukonzekera malipoti azachuma ovomerezeka .
Chitsanzo cha Kuyesa Kuyesa
Nayi chitsanzo chosavuta cha ndalama zoyeserera za kampani yabodza:
| Ayi | Dzina la Akaunti | Debit | Ngongole |
|——-|————————|———–|———–|
| 1 | Ndalama | 50,000 | |
| 2 | Zoyenera Kulipidwa | 30,000 | |
| 3 | Zinthu Zosungidwa | 20,000 | |
| 4 | Zipangizo | 10,000 | |
| 5 | Maakaunti Olipira | | 20,000 |
| 6 | Ndalama Za Mwiniwake | | 80,000 |
| 7 | Ndalama Zogulira | | 60,000 |
| 8 | Ndalama Zolipirira Malipiro | 40,000 | |
| 9 | Ndalama Zogulira Lendi | 20,000 | |
| Chiwerengero | 170,000 | 170,000 |
Mu chitsanzo ichi, ndalama zonse zomwe zili mu debit ndi 170,000 ndipo ndalama zonse zomwe zili mu credit card ndi 170,000, zomwe zikusonyeza kuti ndalama zonse zomwe zili mu trial bhala zili bwino.
Kufunika kwa Kuyesa Moyenera
Kuwerengera ndalama ndikofunikira kwambiri pa nthawi yowerengera ndalama chifukwa kumapereka maubwino angapo ofunikira, kuphatikizapo:
1. Kutsimikizira Kulondola
Mwa kuonetsetsa kuti ndalama zonse zomwe zili mu debit zikufanana ndi ndalama zonse zomwe zili mu ngongole, ndalama zoyeserera zimathandiza kuonetsetsa kuti zochitika zalembedwa molondola motsatira mfundo yoti munthu alowe kawiri.
2. Dziwani Zolakwika
Kuwerengera ndalama kumathandiza kuzindikira ndi kukonza zolakwika zolembera zochitika musanakonze malipoti ovomerezeka azachuma . Izi zimateteza kufalitsa molakwika zambiri zachuma ndikusunga kudalirika kwa malipoti azachuma.
3. Kukonzekera Malipoti Azachuma
Ndalama zolipirira mayeso ndiye maziko okonzekera malipoti azachuma monga lipoti la ndalama , lipoti la kusintha kwa equity, ndi balance sheet. Chidziwitso kuchokera ku ndalama zolipirira mayeso chimagwiritsidwa ntchito kutsimikizira kukwanira ndi kulondola kwa malipoti azachuma awa.
4. Kuwunika Momwe Zachuma Zikuyendera
Ndalama zoyeserera zimathandiza kuyang'anira momwe ndalama za kampani zikuyendera. Mwa kupereka mndandanda wathunthu wa maakaunti onse ndi ndalama zomwe zili m'maakaunti awo, oyang'anira amatha kumvetsetsa momwe ndalama zilili panopa ndikupanga zisankho zabwino zamtsogolo.
Mapeto
Kukonzekera ndalama zowerengera ndi gawo lofunika kwambiri mu nthawi yowerengera ndalama zomwe zimatsimikizira kulondola ndi kukwanira kwa zolemba za zochitika. Mwa kutsatira njira zoyenera ndikuchita kafukufuku wokwanira, kampani ikhoza kuwonetsetsa kuti malipoti ake azachuma akuwonetsa momwe ndalama zake zilili. Ndalama zowerengera ndalama zowerengera ndalama zimathandizanso kuzindikira zolakwika zolembera zisanakhudze kusanthula ndalama ndi kupanga zisankho.
