Mafunso a Chitsanzo cha Akaunti Yazachuma
Kuwerengera ndalama ndi njira yolembera, kugawa, kufotokoza mwachidule, ndi kupereka malipoti okhudza zochitika zachuma za bungwe kuti apange malipoti azachuma omwe ndi othandiza kwa ogwiritsa ntchito (oyang'anira, osunga ndalama, obwereketsa, ndi ena). Kwa ophunzira, ophunzira aku koleji, ndi akatswiri oyamba kumene, njira yabwino kwambiri yomvetsetsera kuwerengera ndalama ndikugwira ntchito pamavuto ochita zinthu zomwe zimafanana ndi zochitika zenizeni.
Munkhaniyi, mupeza mafunso angapo ofotokoza za maakaunti azachuma okhudza mitu yofunika kwambiri monga equation yoyambira ya maakaunti, zolemba za m'magazini, kusintha, kukonzekera kosavuta kwa malipoti azachuma, ndi kusanthula zochitika. Funso lililonse lili ndi kufotokozera mwachidule kuti muthe kuyeza kumvetsetsa kwanu ndikukonza mayankho anu.
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1. Chitsanzo cha Mafunso Oyambira a Accounting Equation
Chiyerekezo choyambirira cha kuwerengera ndalama ndi:
Katundu = Ngongole + Equity
Funso 1
Kumayambiriro kwa mwezi uno, PT Maju inali ndi katundu wokwana Rp120.000.000 ndi ngongole zokwana Rp45.000.000. Kodi equity ya kampaniyo ndi yotani?
Kukambirana:
Equity = Katundu − Ngongole
Equity = 120.000.000 − 45.000.000 = Rp75.000.000
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2. Chitsanzo cha Mafunso Okhudza Kusanthula Mphamvu ya Zochitika
Kumvetsetsa momwe zochitika zimakhudzira maakaunti ndikofunikira musanalembe nkhani m'magazini.
Funso 2
Kampani imalandira ndalama zokwana Rp10.000.000 kuchokera kwa kasitomala ngati ndalama zomwe ziyenera kulipidwa. Fotokozani kuchuluka/kuchepa kwa ndalama zomwe zili mu akauntiyo.
Mayankho ndi Kukambirana:
- Ndalama zikukwera ndi Rp. 10.000.000 (kuwonjezeka kwa katundu)
– Maakaunti Oyenera Kubwezeredwa adatsika ndi Rp. 10.000.000 (katundu adatsika)
Kugulitsaku sikusintha katundu yense, kumangosamutsa mtundu wa katundu kuchokera ku ndalama zolandirira kupita ku ndalama.
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3. Chitsanzo cha Mafunso a General Journal
Magazini yonse imalemba zochitika motsatira mfundo ya debit-credit.
Funso 3
Pa Januwale 3, kampaniyo idagula zinthu za muofesi pamtengo wa Rp2.500.000. Konzani zolemba zonse za m'magazini.
Yankho:
– Debit: Zopereka Rp. 2.500.000
– Ngongole: Cash Rp. 2.500.000
Magazini:
Zipangizo (D) 2.500.000
Ndalama (K) 2.500.000
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4. Chitsanzo cha Mafunso a Magazini Ogulitsa ndi Kugula (Osavuta)
Mu akaunti yowerengera ndalama, zochitika za ngongole nthawi zambiri zimayambitsa zolipira kapena zolipira.
Funso 4
Pa Januwale 10, kampaniyo idagulitsa zinthu pa ngongole ya Rp8.000.000. Konzani zolemba zonse mu nyuzipepala (osanyalanyaza COGS).
Yankho:
– Debit: Maakaunti Oyenera Kulandira Ndalama Rp. 8.000.000
– Ngongole: Malonda a Rp. 8.000.000
Ngati COGS yaganiziridwa, zolemba zina za m'magazini zimafunika pazinthu zomwe zili m'mabuku ndi COGS. Komabe, pa maphunziro oyambira, zolemba za m'magazini mpaka ndalama zomwe zapezeka ndizokwanira.
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5. Chitsanzo cha Vuto la Kuchepa kwa Mtengo wa Zinthu Zokhazikika
Kutsika kwa mtengo kumatanthauza kugawa kwa mtengo wa katundu wokhazikika pa nthawi yake yogwiritsidwa ntchito.
Funso 5
Kampani inagula galimoto pa mtengo wa Rp120.000.000, yokhala ndi mtengo wotsala wa Rp20.000.000, ndi moyo wothandiza wa zaka 5. Werengani ndalama zomwe zimawonongeka pachaka pogwiritsa ntchito njira yolunjika.
Kukambirana:
Ndalama zotsika mtengo = (Ndalama zogulira - Mtengo wotsala) / Moyo Wothandiza
= (120.000.000 − 20.000.000) / 5
= 100.000.000/5
= Rp. 20.000.000 pachaka
Buku Losinthira (kumapeto kwa chaka):
Ndalama Zotsika Mtengo wa Magalimoto (D) 20.000.000
Kuchepa kwa Mtengo wa Magalimoto Osonkhanitsidwa (K) 20.000.000
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6. Chitsanzo cha Mafunso Okhudza Kusintha (Kuwonjezera Ndalama ndi Kuchedwetsa Ndalama)
Kusintha zolemba ndikofunikira kuti malipoti azachuma awonetse momwe zinthu zilili kumapeto kwa nthawiyo.
Funso 6 (Ndalama Zolipirira Pasadakhale)
Kuyambira pa 1 February, kampaniyo idalipira Rp12.000.000 ya lendi ya ofesi kwa miyezi 12. Pa 28 February, kodi ndalama zolipirira lendi zinadziwika bwanji ndipo ndalama zotsala za lendi yolipiriratu zinali zotani?
Kukambirana:
Ndalama zolipirira lendi pamwezi = 12.000.000 / 12 = Rp. 1.000.000
Ndalama zolipirira lendi kumapeto kwa February = 12.000.000 − 1.000.000 = Rp11.000.000
Buku losinthira kumapeto kwa February:
Ndalama Zogulira Lendi (D) 1.000.000
Lendi Yolipiriratu (K) 1.000.000
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7. Chitsanzo cha Funso Losavuta Lokonzekera Lipoti la Phindu ndi Kutayika
Chikalata cha ndalama chikuwonetsa ndalama zomwe zapezeka ndi zomwe zagwiritsidwa ntchito powerengera phindu kapena kutayika konse.
Funso 7
Zambiri za kampani ya Marichi:
- Ndalama zopezera ntchito za Rp. 25.000.000
- Ndalama zolipirira malipiro a Rp. 10.000.000
- Bilu yamagetsi Rp. 1.500.000
– Ndalama zogulira zida Rp. 2.000.000
Pangani chidule cha phindu ndi kutayika ndikuwerengera phindu lonse.
Yankho:
Ndalama Zonse = 10.000.000 + 1.500.000 + 2.000.000 = Rp13.500.000
Phindu Lonse = Ndalama − Ndalama Zonse Zogwiritsidwa Ntchito
= 25.000.000 − 13.500.000 = IDR 11.500.000
Ringkasan:
Ndalama Zopezera Ntchito: Rp25.000.000
Ndalama Zonse: Rp13.500.000
Phindu Lonse: Rp11.500.000
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8. Chitsanzo cha Mafunso a Lipoti la Kusintha kwa Equity
Chikalata cha kusintha kwa magawo chikuwonetsa kusintha kwa ndalama chifukwa cha phindu/kutayika ndi zochitika za eni ake.
Funso 8
Ndalama zoyambira za Rp50.000.000. Phindu lonse la Rp11.500.000. Mwiniwake amatenga Rp3.000.000 mu ndalama zachinsinsi. Werengani ndalama zomaliza.
Kukambirana:
Ndalama yomaliza = Ndalama yoyambira + phindu lenileni − Prive
= 50.000.000 + 11.500.000 − 3.000.000
= Rp. 58.500.000
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9. Chitsanzo cha Ndalama Zosavuta
Chikalata chowerengera ndalama chikuwonetsa momwe katundu, ngongole, ndi equity zilili pa tsiku linalake.
Funso 9
Pofika pa 31 Marichi, kampaniyo inali ndi:
– Ndalama zokwana Rp. 18.000.000
– Maakaunti Oyenera Kulandira Ndalama Rp. 7.000.000
– Zipangizo Rp. 2.500.000
– Zipangizo Rp. 40.000.000
- Maakaunti Oyenera Kulipira Rp. 6.000.000
– Ndalama yomaliza (kuchokera ku funso lapitalo) Rp. 58.500.000
Konzani pepala losavuta lowerengera ndalama ndipo onani ndalama zomwe zatsala.
Kukambirana:
Katundu Wonse = 18.000.000 + 7.000.000 + 2.500.000 + 40.000.000 = Rp67.500.000
Ngongole Zonse + Equity = 6.000.000 + 58.500.000 = Rp64.500.000
Chifukwa sizili bwino, zikutanthauza kuti pali deta yomwe ikusowa (monga kuchepa kwa ndalama, ngongole zina, kapena ziwerengero za equity sizikugwirizana). Ichi ndi chitsanzo chofunikira cha momwe balance sheet iyenera kukhalira bwino. Kuti ikhale bwino, kukonza deta kapena akaunti yowonjezera ya Rp3.000.000 imafunika. Mwachitsanzo, ngati pali Rp3.000.000 mu malipiro osalembedwa omwe amalipidwa, ndiye kuti:
Ngongole zimakhala Rp9.000.000
Ngongole Zonse + Equity = 9.000.000 + 58.500.000 = Rp67.500.000 (yokwanira)
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Kutseka
Mafunso okhudza machitidwe a zachuma amakuthandizani kumvetsetsa mfundo zenizeni, kuyambira pa equation yoyambira ya zachuma mpaka kukonzekera malipoti azachuma. Chinsinsi chothetsera mafunsowa ndikumvetsetsa mitundu ya zochitika, kuzindikira maakaunti omwe akukhudzidwa, kulemba ma debit ndi ma credits molondola, ndikuwonetsetsa kuti zotsatira zomaliza zikugwirizana komanso zolondola.
Ngati mukufuna, nditha kupanga phukusi la mafunso ena 20-30 okhala ndi makiyi a mayankho, kapena kuyang'ana kwambiri pamutu winawake monga kusintha zolemba, zinthu zomwe zili m'gulu (FIFO/AVG), kuyanjana kwa banki, kapena mawu ofotokozera ndalama zomwe zagwiritsidwa ntchito.
