Mafunso ndi Mayankho Oyambira a Akaunti
Kuwerengera ndalama ndi chilankhulo cha bizinesi chomwe chimagwiritsidwa ntchito kulemba, kufotokozera mwachidule, ndi kupereka malipoti a zochitika zachuma za bungwe. Kumvetsetsa mfundo zoyambira za kuwerengera ndalama ndikofunikira, makamaka kwa ophunzira omwe akuphunzira za kuwerengera ndalama, omwe akufuna kukhala akawunti, kapena eni mabizinesi omwe akufuna kumvetsetsa momwe ndalama za kampani yawo zilili. M'nkhaniyi, tiwunikanso zitsanzo zingapo za mavuto oyambira a kuwerengera ndalama ndi mayankho awo kuti muwonjezere kumvetsetsa kwanu kwa nkhaniyi.
### Funso 1: Zochitika Zoyambira
Funso: Pa Januwale 1, 2023, PT. Maju Jaya idakhazikitsa kampani poika ndalama zokwana Rp. 50.000.000, malo okwana Rp. 200.000.000, ndi nyumba zokwana Rp. 500.000.000. Kodi nkhani yolembedwa m'magaziniyi ndi yotani? kujambula zochitika ine?
Yankho:
Kuti tilembe zomwe zachitikazi, tiyenera kuchotsa ndalama mu akaunti yomwe yakwera ndikuyika ndalama mu akaunti yomwe yatsika. Ndalama zomwe zalipidwa zimawonjezeka ndi ndalama, malo, ndi nyumba.
"`Mawu osavuta
Tsiku la Akaunti Ndalama Yochotsera Debit
01/01/2023 Ndalama Zokwana 50.000.000
Malo Ogulitsira 200.000.000
Nyumba Rp. 500.000.000
Ndalama Yolipidwa Yonse Rp. 750.000.000
``
### Funso 2: Kugula Zipangizo pa Ngongole
Funso: Pa Januwale 10, 2023, PT. Maju Jaya adagula zida pa Rp. 100.000.000 pobwereka.
Yankho:
Kuti tilembe izi, timachotsa ndalama mu akaunti ya zida ndikuyika ndalama mu akaunti yolipira.
"`Mawu osavuta
Tsiku la Akaunti Ndalama Yochotsera Debit
10/01/2023 Zipangizo Rp. 100.000.000
Maakaunti Oyenera Kulipira Rp. 100.000.000
``
### Funso 3: Ndalama Zopezera Kusinthana Ndalama
Funso: PT. Maju Jaya adalandira ndalama zokwana Rp. 30.000.000 pa Januwale 15, 2023.
Yankho:
Tidzachotsa ndalama zomwe talandira mu akaunti ya ndalama ndikuyika ndalama mu akaunti ya ndalama zomwe talandira.
"`Mawu osavuta
Tsiku la Akaunti Ndalama Yochotsera Debit
15/01/2023 Ndalama Zokwana 30.000.000
Ndalama Zopezera Ntchito Rp. 30.000.000
``
### Funso 4: Ndalama Zolipidwa ndi Ndalama
Funso: Pa Januwale 20, 2023, PT. Maju Jaya adalipira ndalama zolipirira antchito zokwana Rp. 5.000.000.
Yankho:
Kulemba zochitikazi kumafuna kuchotsa ndalama mu akaunti ya malipiro ndikuyika ndalama mu akaunti ya ndalama.
"`Mawu osavuta
Tsiku la Akaunti Ndalama Yochotsera Debit
Januwale 20, 2023 Ndalama Zolipirira Malipiro Rp. 5.000.000
Ndalama zokwana Rp. 5.000.000
``
### Funso 5: Ndalama Zolipiridwa ndi Ngongole
Funso: Pa Januwale 25, 2023, PT. Maju Jaya adalemba bilu yamagetsi yosalipidwa ya Rp 1.000.000.
Yankho:
Nkhaniyi idzachotsa ndalama mu akaunti yamagetsi ndikuyika ndalama mu akaunti yolipira.
"`Mawu osavuta
Tsiku la Akaunti Ndalama Yochotsera Debit
01/25/2023 Ndalama Zamagetsi Rp. 1.000.000
Maakaunti Oyenera Kulipira Rp. 1.000.000
``
### Funso 6: Kulipira Ngongole
Funso: Pa Januwale 30, 2023, PT. Maju Jaya adalipira ngongole zamalonda zokwana Rp. 50.000.000.
Yankho:
Pa izi, tidzachotsa ndalama zomwe zili mu akaunti yolipira ndikuyika ndalama mu akauntiyo.
"`Mawu osavuta
Tsiku la Akaunti Ndalama Yochotsera Debit
Januwale 30, 2023 Malipiro a Akaunti Rp. 50.000.000
Ndalama zokwana Rp. 50.000.000
``
### Funso 7: Kulandira Zolandira
Funso: Pa 5 February, 2023, PT. Maju Jaya adalandira ndalama zokwana Rp 10.000.000.
Yankho:
Tidzachotsa ndalama mu akaunti ya ndalama ndikuyika ndalama mu akaunti yolipira.
"`Mawu osavuta
Tsiku la Akaunti Ndalama Yochotsera Debit
05/02/2023 Ndalama Zokwana 10.000.000
Maakaunti Oyenera Kulandira Ndalama Rp. 10.000.000
``
### Funso 8: Kutsika kwa Mtengo wa Zipangizo
Funso: Kumapeto kwa February 2023, PT. Maju Jaya inawerengera kuchepa kwa mtengo wa zida ndi Rp 2.000.000.
Yankho:
Kuti tilembe kutsika kwa mtengo, timachotsa kutsika kwa mtengo komwe kwasonkhanitsidwa ndikuyika ndalama mu akaunti ya kutsika kwa mtengo kwa zida.
"`Mawu osavuta
Tsiku la Akaunti Ndalama Yochotsera Debit
02/28/2023 Ndalama Zochepa Rp 2.000.000
Kuchepa kwa Mtengo Kosonkhanitsidwa Rp 2.000.000
``
### Funso 9: Kusintha kwa Ndalama Zosapezedwa
Funso: PT. Maju Jaya pa 1 Marichi, 2023 adalandira ndalama zokwana Rp 20.000.000 pa ntchito zomwe ziyenera kuperekedwa kwa miyezi iwiri.
Yankho:
Kuti tilembe risiti ya ndalama zoyambira, timachotsa ndalama mu akaunti ya ndalama ndikuyika ndalama mu akaunti yomwe sitinapeze ndalama. Tiyenera kusintha kumapeto kwa mwezi uliwonse.
Buku Lopereka Risiti Yolipira Pasadakhale:
"`Mawu osavuta
Tsiku la Akaunti Ndalama Yochotsera Debit
01/03/2023 Ndalama Zokwana 20.000.000
Ndalama Zosapezedwa Rp. 20.000.000
``
Buku Losinthira Kumapeto kwa Marichi (Rp. 20.000.000 / miyezi iwiri):
"`Mawu osavuta
Tsiku la Akaunti Ndalama Yochotsera Debit
Marichi 31, 2023 Ndalama Zosapezedwa Rp. 10.000.000
Ndalama Zopezera Ntchito Rp. 10.000.000
``
### Funso 10: Kusintha kwa Ndalama Zolipirira Pasadakhale
Funso: Pa 1 February, 2023, PT. Maju Jaya adalipira inshuwaransi ya Rp 6.000.000 kwa miyezi itatu.
Yankho:
Kuti tilembe malipiro a inshuwaransi yolipiriratu, timachotsa ndalama mu akaunti ya ndalama zolipiriratu ndikuyika ndalama mu akaunti ya ndalama. Tiyenera kusintha kumapeto kwa mwezi uliwonse.
Buku Lolipirira Inshuwalansi Yolipirira Pasadakhale:
"`Mawu osavuta
Tsiku la Akaunti Ndalama Yochotsera Debit
01/02/2023 Ndalama Zolipirira Pasadakhale Rp 6.000.000
Ndalama zokwana Rp. 6.000.000
``
Buku Losinthira Kumapeto kwa February (Rp. 6.000.000/miyezi itatu):
"`Mawu osavuta
Tsiku la Akaunti Ndalama Yochotsera Debit
02/28/2023 Ndalama za Inshuwalansi Rp 2.000.000
Ndalama Zolipirira Pasadakhale Rp. 2.000.000
``
Tikukhulupirira kuti zitsanzo ndi zolemba zomwe zili pamwambapa zikuthandizani kumvetsetsa bwino mfundo zoyambira za akaunti. Kumvetsetsa mfundo izi ndi gawo loyamba lofunika kwambiri popanga ntchito yowerengera ndalama kapena kuyang'anira bwino ndalama za kampani. Tikukhulupirira kuti nkhaniyi yakhala yothandiza pa maphunziro anu a akaunti ndi machitidwe anu.
