Makodhi eAkaunti muAccounting: Gwaro Rakazara
Munyika yakaoma yekuverenga mari, kuronga zvakanaka uye kupatsanura ruzivo rwemari kunoita basa rakakosha mukuona kuti magwaro emari akarurama uye anoverengwa zvakanaka. Chimwe chezvinhu zvakakosha zvinoshandiswa nevaongorori vemari kuti vabudirire musangano iri ikodhi yeakaundi. Makodhi eakaundi anoshanda senzira yakarongeka inobatsira mabhizinesi kuronga nekunyora kutengeserana kwemari nguva dzose, zvichiita kuti zvive pachena uye zvienderane. Mugwaro iri rakazara, tichaongorora kukosha kwemakodhi eakaundi, kukosha kwawo, chimiro chawo, uye kuti mabhizinesi anogona sei kuashandisa zvinobudirira.
Kukosha kweMakodhi eAkaunti
Pachinyanya kukosha, kodhi yeakaundi chiratidzo chakasiyana chinopihwa kumaakaundi chaiwo ari mubhuku rekambani. Makodhi aya anopa nzira yekuronga nekutevera kutengeserana kwemari nenzira yakadzama uye yakarongeka. Nekupa kodhi yakasiyana kuakaundi yega yega, mabhizinesi anogona kurongedza, kutevera, uye kushuma zviri nyore pamusoro pemhando dzakasiyana dzemari inowanikwa, mari inoshandiswa, midziyo, zvikwereti, uye equity.
Makodhi eakaundi anoshandiswa muhurongwa hweakaundi dzakasiyana-siyana, kubva pasoftware yekuchengeta mabhuku emabhizinesi madiki kusvika kuhurongwa hwakaoma hwekugadzirisa zviwanikwa zvebhizinesi (ERP). Pasinei nehurongwa hunoshandiswa, chinangwa chikuru chinoramba chiri chimwe chete: kuvandudza kuiswa kwedata rezvemari, kusimudzira kururama kwemishumo, uye kuita kuti kutevedzera mitemo yepamutemo kuteerwe.
Kukosha kweMakodhi eAkaunti
1. Kurongeka uye Kujeka: Makodhi eakaundi anogadzira hurongwa hwakarongeka hwekuronga kutengeserana kwemari muzvikamu, zvichiita kuti mhando dzekutengeserana dzakafanana dzigare dzichinyorwa mumaakaundi akafanana. Izvi hazvingobatsiri chete kujeka kwezvinyorwa zvemari asiwo zvinoita kuti kudzoserwa kweruzivo kuve nyore panguva yekuongorora nekuongorora zvemari.
2. Kushanda Nesimba: Makodhi eakaundi anobvisa kusanzwisisika uye anoderedza njodzi yekukanganisa mukuisa data. Nekupa chimiro chakafanotaurwa, zvinoita kuti maitiro ekunyora kutengeserana ave nyore, zvichichengetedza nguva inokosha kune maakaunti nemapoka emari.
3. Kushuma Kwakarurama: Kushuma kwakarurama kwemari kunoenderana nekukwanisa kupatsanura nekupfupisa data zvinobudirira. Nehurongwa hwemaakaundi hwakanyatsotsanangurwa, mabhizinesi anogona kugadzira zvirevo zvemari zvakadzama, mishumo yebhajeti, uye ongororo yekushanda zvine hungwaru uye nemazvo.
4. Kutevedzera Mutemo: Mitemo yakawanda yemutemo nemaitiro zvinoda mishumo yakadzama yemari. Makodhi eakaundi anobatsira mabhizinesi kutevedzera mitemo iyi nekupa nzira yakarongeka yekuisa mumapoka uye kuratidza ruzivo rwemari zvichienderana nezvinodiwa nemutemo.
Maumbirwo emakodhi eakaundi
Maumbirwo emakodhi emaakaundi anogona kusiyana zvichienderana nehukuru uye kuoma kwebhizinesi uye zvinodiwa neakaundi. Zvisinei, nzira yakajairika inosanganisira kushandisa fomati yehierarchical, uko kodhi yega yega ine zvikamu zvakawanda zvinopa mazinga akasiyana eruzivo. Kodhi yeakaundi yakajairika inogona kusanganisira zvikamu zvinotevera:
1. Rudzi rweAkaunti: Chikamu ichi chinoratidza chikamu chakakura cheakaunti, senge midziyo, zvikwereti, equity, mari inowanikwa, uye mari inoshandiswa. Semuenzaniso, makodhi anotanga na '1' anogona kumiririra midziyo, nepo makodhi anotanga na '5' anogona kumiririra mari inoshandiswa.
2. Dhipatimendi: Kumasangano makuru, zvingabatsira kutevera kutengeserana nedhipatimendi kana nzvimbo yemitengo. Chikamu chino chinopa ruzivo nezvedhipatimendi chairo rine basa rekutengeserana.
3. Nzvimbo: Mabhizinesi akati wandei anoshanda munzvimbo dzakasiyana-siyana kana matunhu. Kusanganisira chikamu chenzvimbo kunobatsira kusiyanisa ruzivo rwemari zvichienderana nenzvimbo.
4. Maakaundi Madiki: Kuti zvipe ruzivo rwakadzama, maakaundi madiki anogona kuwedzerwa. Chikamu ichi chinobvumira mabhizinesi kupatsanura kutengeserana mukati mechikamu chakakura, sekuparadzanisa mari yekushandisa muhofisi nemari yekufambisa.
5. Purojekiti kana Basa: Mumaindasitiri akakosha kuverenga mari zvichienderana nemapurojekiti, akadai sekuvaka kana kupa mazano, chikamu chemapurojekiti kana mabasa chinogona kubatsira kuteedzera mari inoshandiswa uye mari inobatanidzwa nezvirongwa zvakati.
Kushandisa Makodhi eAkaunti Zvinobudirira
Kuti maakaundi aitwe zvinobudirira, mabhizinesi anofanirwa kufunga nezvematanho anotevera:
1. Ronga uye Dhizaini: Tanga nekuongorora zvinodiwa nesangano rako. Sarudza mapoka akakosha nezvikamu zvinodiwa kuti unyore uye uongorore nemazvo. Chikamu chekutanga chekuronga ichi chakakosha pakugadzira hurongwa hunoenderana nemabasa ebhizinesi rako.
2. Kuenderana: Iva nechokwadi chekuti chimiro chekodhi yeakaundi chinoshandiswa nguva dzose mumabhizinesi ese nemadhipatimendi. Kuenderana kwakakosha pakuchengetedza kuvimbika uye kuvimbika kwedata rezvemari.
3. Kubatanidzwa kweSoftware: Sarudza software yekuverenga maakaundi inotsigira marongerwo emakodhi eakaundi akagadzirwa. Masisitimu emazuva ano ekuverenga maakaundi anowanzo bvumira mabhizinesi kugadzirisa fomati yemakodhi eakaundi kuti ienderane nezvinodiwa zvavo.
4. Kudzidziswa: Kudzidzisa mapoka nevashandi vakakodzera kuti vashandise sei maakaundi nemazvo. Izvi zvinoita kuti munhu wese anobatanidzwa mukuisa data rezvemari anzwisise kukosha kwekutevedzera sisitimu yekunyora makodhi yakagadzwa.
5. Ongororo Yenguva Nenguva: Sezvo bhizinesi rako richichinja, ongorora uye gadzirisa chimiro chekodhi yeakaundi nguva nenguva kuti chiratidze shanduko mukushanda, madhipatimendi, kana zvinodiwa pakubika. Ongororo dzenguva dzose dzinoita kuti sisitimu yekodhi irambe yakakodzera uye ichishanda.
Muenzaniso Unoshanda weMakodhi eAkaunti
Funga nezvekambani yekugadzira yepakati nepakati ine chimiro chekodhi yeakaundi inotevera:
– Rudzi rweAkaunti: 1 (Zvinhu), 2 (Zvikwereti), 3 (Equity), 4 (Mari inowanikwa), 5 (Mari inoshandiswa)
– Dhipatimendi: 01 (Kutengesa), 02 (Kugadzira), 03 (Kutungamira)
– Nzvimbo: 001 (New York), 002 (Los Angeles)
– Maakaundi Madiki: 0001 (Zvishandiso zveHofisi), 0002 (Mashandisirwo)
– Mapurojekiti: 1010 (Purojekiti A), 1020 (Purojekiti B)
Kutengeserana kwekutenga zvinhu zvemuhofisi zvedhipatimendi rekutengesa riri muNew York reProject A kunogona kunyorwa seizvi: `1-01-001-0001-1010`.
Kodhi iyi inoratidza pakarepo kuti kutengeserana uku kune chekuita nezvinhu, kune chekuita nedhipatimendi rekutengesa, kune chekuita nenzvimbo yeNew York, kune zvinhu zvemuhofisi, uye kune chekuita neProject A.
mhedziso
Munyaya dze accounting, kunyatsorongeka, uye kuronga zvinhu zvakakosha, uye ma account code anoshanda senzira yekuzadzisa zvinangwa izvi. Nekupa nzira yakarongeka uye inoenderana yekuisa muzvikamu zvemari, ma account code anowedzera kujeka, kushanda zvakanaka, uye kururama kwemari. Mabhizinesi anoshandisa nguva nesimba mukugadzira nekushandisa system inoshanda ye account code akagadzirirwa zviri nani kufamba nematambudziko ekutarisira mari uye kutevedzera mitemo, zvichizopedzisira zvaita kuti vabudirire kwenguva refu.
