Zvinhu zveAkaunti
Kuverenga mari kunowanzonzi mutauro webhizinesi, zvichipa nzira yakarongeka yekunyora, kuongorora, uye kushuma kutengeserana kwemari. Kunzwisisa zvinhu zvikuru zvekuverenga mari kunoita kuti mabhizinesi nevanhu vakwanise kuita sarudzo dzehupfumi dzine ruzivo. Chinyorwa chino chinoongorora zvinhu zvakakosha zvekuverenga mari, zvinosanganisira midziyo, zvikwereti, equity, mari inowanikwa, uye mari inoshandiswa, uye chinokurukura mabasa avo akakosha mukugadzira zvirevo zvemari.
midziyo
Midziyo inomiririra zviwanikwa zviri mubhizinesi kana kuti zvinodzorwa nesangano rinotarisirwa kupa mabhenefiti mune ramangwana. Inogona kupatsanurwa muzvikamu zviviri zvikuru: midziyo iripo uye isiri iripo.
Zvinhu Zvezvino
Midziyo iripo imidziyo yenguva pfupi inotarisirwa kushandurwa kuita mari kana kushandiswa mukati megore rimwe chete kana kutenderera kwekushanda, izvo zvisingachaperi. Mienzaniso mikuru inosanganisira:
1. Mari Yakaenzana Nemari: Mari inowanikwa zviri nyore yekushandisa.
2. Maakaundi Anobhadharwa: Mari inokweretwa nevatengi yezvinhu kana masevhisi atopihwa.
3. Zvinhu zviri mudura: Zvinhu zviri kutengeswa panguva yebhizinesi.
4. Mari Inobhadharwa Pamberi: Mari inobhadharwa pachine nguva yebasa kana zvinhu zvichagamuchirwa mune ramangwana.
Zvisiri-Iyezvino Assets
Zvinhu zvisiri zvemazuva ano ipfuma inodyarwa kwenguva refu inopa mabhenefiti anopfuura gore rimwe chete. Izvi zvinogona kusanganisira:
1. Pfuma, Midziyo, neMidziyo (PPE): Zvinhu zvinoonekwa zvakaita sezvivakwa, michina, nemotokari.
2. Zvinhu Zvisingabatike: Zvinhu zvisiri zvepanyama, zvakaita semapatent, zviratidzo zvekutengeserana, uye rupo.
3. Mari Yekudyara Yenguva Refu: Mari Yekudyara Yakarongerwa Kuchengetwa Kwemakore Akawanda.
Zvikwereti
Zvikwereti zvikwereti zvinofanirwa kubhadharwa nebhizinesi mune ramangwana, zvichikonzera kubuda kwezvinhu. Kufanana nezvinhu, zvikwereti zvinogona kurongwa sezviripo kana kuti zvisiri zvemazuva ano.
Zvazvino Zvikwereti
Zvikwereti zviripo parizvino zvikwereti kana mitoro inofanira kubhadharwa mukati megore rimwe. Mienzaniso yakajairika inosanganisira:
1. Maakaundi Anobhadharwa: Mari inokweretwa kune vatengesi vezvinhu nemasevhisi akagamuchirwa.
2. Zvikwereti zvenguva pfupi: Zvikwereti kana zvikwereti zvinofanira kubhadharwa mukati megore rimwe chete.
3. Mari Yakawedzerwa: Mari yakashandiswa asi isati yabhadharwa, yakadai semihoro nemubereko.
4. Mari Isina Kuwanikwa: Mari inobhadharwa pachine nguva yebasa kana zvigadzirwa zvichapihwa mune ramangwana.
Zvikwereti Zvisiri Zvazvino
Zvikwereti zvisiri zvemazuva ano zvisungo zvisingafanirwe kubhadharwa mukati megore rinouya. Izvi zvinosanganisira:
1. Zvikwereti Zvenguva Refu: Zvikwereti zvine nguva yekubhadhara inodarika gore rimwe chete.
2. Mabhondi Anobhadharwa: Zvikwereti zvinopihwa nekambani kune vanoisa mari.
3. Zvikwereti zveMitero Yakadzoserwa: Mitero inokweretwa asi isingabhadharwe mukati memwedzi gumi nemiviri inotevera.
Nokutendeka
Equity, iyo inonziwo shareholders' equity kana kuti owners' equity, inomiririra zvikumbiro zvevaridzi pazvinhu zvebhizinesi mushure mekunge zvikwereti zvese zvabviswa. Inogona kuonekwa sezvinhu zvese zvebhizinesi. Equity inoumbwa nezvikamu zviviri zvikuru:
Contributed Capital
Mari inopihwa, kana kuti mari inobhadharwa, ihuwandu hwemari yakaiswa nevanogovana mubhizinesi kuburikidza nekutenga masheya. Izvi zvinosanganisira:
1. Masheya Akafanana: Masheya anomiririra muridzi wekambani, ane kodzero dzekuvhota.
2. Masheya Anodiwa: Masheya anodiwa pane masheya akafanana, kazhinji ane migove yakatarwa asi kazhinji asina kodzero dzekuvhota.
Yakachengetwa Mari
Mari inowanikwa mubhizinesi iri ihuwandu hwepurofiti inowanikwa nekambani uye yaiisazve mubhizinesi iri pane kuigovanisa kune vane masheya semigove. Mari inowanikwa mubhizinesi iri inogona kushandiswa pazvinangwa zvakasiyana-siyana, zvakaita sekuwedzera mari, kutsvaga nekuvandudza, kana kubhadhara chikwereti.
zveminda
Mari inowanikwa nezvinhu zvinobva mukutengeswa kwezvinhu kana masevhisi. Inomiririra huwandu hwemari inowanikwa nebhizinesi uye inokosha pakuyera mashandiro ekambani. Mari inowanikwa inogona kubva kwakasiyana-siyana, zvichienderana nerudzi rwebhizinesi:
1. Mari Inowanikwa Mukutengesa: Mari inowanikwa kubva mukutengesa zvigadzirwa.
2. Mari Inowanikwa Nebasa: Mari Inowanikwa Nekupa Masevhisi.
3. Mari inowanikwa mubereko: Mari inowanikwa kubva mukudyara mari kana mabasa ekukweretesa.
Kuzivikanwa kwemari inowanikwa kunotevera misimboti chaiyo yekuverenga mari, zvichiita kuti izivikanwe munguva yakakodzera.
Zvinodhura
Mari inoshandiswa kana kuti inoshandiswa nezvinhu zvinoitika kana bhizinesi richishanda uye richitsvaga kuwana mari. Mari inoshandiswa inokosha mumutemo wekufananidza, apo mari inoonekwa munguva imwe chete nemari yainobatsira kuwana. Mapoka makuru emari inoshandiswa anosanganisira:
1. Mutengo Wezvinhu Zvakatengeswa (COGS): Mari dzakananga dzinobva mukugadzirwa kana kuwanikwa kwezvinhu zvakatengeswa.
2. Mari Yekushanda: Mari dzine chekuita nemabasa ezuva nezuva, dzakadai semihoro, rendi, magetsi, uye kudzikira kwemitengo.
3. Mari yemubereko: Mari inoshandiswa kubva mumari yekukwereta.
4. Mari Yemutero: Mitero yehurumende neyehurumende inokweretwa nekambani.
Kuenzanisa mari inoshandiswa nemari inoenderana nayo kunopa mufananidzo wakajeka wepurofiti yekambani.
Zvirevo Zvemari
Zvinhu zvekuverenga mari zvinobatana kuti zviumbe hwaro hwemagwaro emari, ayo akakosha pakuratidza hutano hwemari yebhizinesi. Mashoko makuru emari anosanganisira:
Chirevo Chemari
Chirevo chemari inowanikwa, chinozivikanwawo sechirevo chepurofiti nekurasikirwa, chinopa pfupiso yemari inowanikwa, mari inoshandiswa, uye purofiti kana kurasikirwa mukati menguva yakatarwa. Chinoratidza kugona kwekambani kuwana purofiti kubva mumabasa ayo.
Scale Sheet
Balance sheet inopa mufananidzo wemamiriro emari ekambani panguva yakatarwa. Inoratidza midziyo yekambani, zvikwereti, uye equity, ichiratidza equation yekuverenga: Midziyo = Zvikwereti + Equity.
Chirevo cheCash Flows
Chirevo chemari inoyerera chinotsanangura mari inopinda uye inobuda kubva mumabasa ekushanda, kuisa mari, uye ekubhadhara mari kwenguva yakati. Chirevo ichi chinobatsira vane chekuita nebhizinesi kunzwisisa kuti kambani inogadzira sei uye inoshandisa sei mari.
Chirevo cheKuchinja kweEquity
Chirevo ichi chinoratidza shanduko dziri muchikamu che equity che balance sheet kwenguva yakati rebei. Chinotsanangura mipiro ne migove yevaridzi, pamwe nemari yakachengetedzwa yekambani.
mhedziso
Zvinhu zve accounting—midziyo, zvikwereti, equity, mari inowanikwa, uye mari inoshandiswa—ndizvo zvinonyanya kukosha pakushuma nekuongorora zvemari. Nekunzwisisa zvinhu izvi zvakakosha, mabhizinesi nevanhu vanogona kuwana ruzivo rwakakosha mukushanda kwemari uye kuita sarudzo dzehupfumi dzakagadzirwa neruzivo. Maitiro e accounting anoshanda haangovimbisi chete kutevedzera mitemo yepamutemo asiwo anowedzera pachena, anovaka chivimbo chevanoisa mari, uye anotungamira kukura kwakasimba.
