Mhando dzeAccounting: Pfupiso Yakakwana
Kuverenga mari kunowanzonzi mutauro webhizinesi, uye kukosha kwayo hakufanirwe kupfuudzwa. Ruzivo rwemari rwakakosha pakuita sarudzo dzebhizinesi dzine ruzivo, kuona kuti mitemo yatevedzerwa, uye kuzivisa vane chekuita nazvo. Zvisinei, kuverenga mari hakusi chinhu chimwe chete; kune mhando dzakasiyana-siyana, imwe neimwe ichiita mabasa akasiyana. Chinyorwa chino chine chinangwa chekuongorora mhando dzakasiyana dzekuverenga mari, dzinoti kuverenga mari, kuverenga mari, kuverenga mari, kuverenga mari, kuongorora mitero, kuongorora mafambiro emari, kuverenga mari muhurumende, uye kuongorora.
Financial Accounting
Kuongororwa kwemari kunonyanya kukoshesa kugadzirira magwaro emari anoshandiswa nevekunze vane chekuita nebhizinesi—kusanganisira vanoisa mari, vatongi, nevanokweretesa—kuongorora mashandiro emari yekambani uye chinzvimbo chayo. Kutevedzera nhungamiro dzakajairwa dzakadai seGenerally Accepted Accounting Principles (GAAP) kana International Financial Reporting Standards (IFRS) kunoita kuti masangano aonekwe zviri pachena, agare akafanana, uye aenzane.
Mabasa Akakosha eAccounting yeMari:
– Kugadzirira Zviziviso Zvemari: Izvi zvinosanganisira mushumo wemari inowanikwa, pepa rekuverenga mari, mushumo wemari inoyerera, uye mushumo wemasheya evane migove.
- Kutevedzera Mutemo uye Kushuma: Vanyori vezvemari vanoona kuti mabasa ekambani anoenderana nezvinodiwa nemitemo.
- Kuongorora Ruzivo Rwenhoroondo: Vanounganidza nekuongorora ruzivo rwemari rwekare kuti vagadzire zvirevo izvi.
Managing Accounting
Kunyange zvazvo accounting yemari ichitarisa kunze, accounting yemaneja inotarisa mukati. Inozivikanwawo se management accounting, rudzi urwu runopa ruzivo rwemari kumaneja kuti rubatsire mukuita sarudzo. Kusiyana ne accounting yemari, iyo inofanirwa kutevedzera GAAP kana IFRS, accounting yemaneja inogona kuchinjika uye kugadziriswa kuti isangane nezvinodiwa zvemukati zvemaneja.
Mabasa Akakosha eManagemental Accounting:
- Kuronga Bhajeti: Kugadzira hurongwa hwemari hwakadzama hunobatsira mamaneja kuronga zviwanikwa nemabasa.
- Kuongorora Mashandiro: Kuyera mashandiro edhipatimendi nesangano kuburikidza nezviratidzo zvikuru zvemashandiro (KPIs).
- Kuongorora Mari Nemabhenefiti: Kuongorora kushanda kwemari kwezvirongwa kana mapurojekiti chaiwo.
- Kufanotaura: Kufanotaura mashandiro emari mune ramangwana kutungamira kuronga zvine hungwaru.
Cost Account Accounting
Kuverenga mari (Cost accounting) chikamu chidiki chekuverenga mari (management accounting) uye chinonyanya kutarisisa pakuverenga mari yese yekambani yekugadzira. Izvi zvinosanganisira mari yakananga (senge zvinhu zvekugadzira nevashandi) uye mari isina kunanga (senge overhead). Ruzivo rwunobva mukuverenga mari (cost accounting) runogonesa mabhizinesi kuvandudza kushanda zvakanaka uye purofiti.
Mabasa Akakosha eKuverenga Mari:
- Mutengo weChigadzirwa: Kuona mitengo inobatanidzwa nekugadzira chigadzirwa, izvo zvinobatsira pakusarudza mitengo.
- Kudzora Mari: Kutarisa nekutarisa mari kuti ive nechokwadi chekuti hadzipfuure mari yakatarwa.
- Kuongorora Kusiyana-siyana: Kuenzanisa mari yakarongwa nebhajeti nemari chaiyo kuti tinzwisise kusiyana uye kugadzirisa.
Mutero Accounting
Kuverenga mitero kunotungamirirwa nemitemo nemitemo yemitero. Rudzi urwu rwekuverenga mitero runotarisa pakugadzirira mafomu emitero uye kuronga mitero yeramangwana. Rinoita basa rakakosha mukuona kuti makambani anotevedzera mitemo yemitero, anoderedza zvikwereti zvemitero, uye anowedzera mari inowanikwa mushure memitero.
Mabasa Akakosha eKuverenga Mutero:
– Kugadzirira Kudzoserwa Kwemitero: Kuve nechokwadi chekuti magwaro ese emitero akagadzirwa nemazvo uye atumirwa nenguva.
- Kuronga Mitero: Kuronga maitiro ekuderedza zvikwereti zvemitero mukati mehurongwa hwemutemo.
- Kutevedzera mitemo: Kuva nechokwadi chekuti kambani inotevedzera mitemo yese yemitero.
Forensic Accounting
Kuverengera kwezvekuferefeta kunosanganisira kubatanidza hunyanzvi hwekuverenga, kuongorora, uye kuferefeta kuti vaongorore kutengeserana kwemari nezvinyorwa vachitarisira kutongwa kwematare. Rudzi urwu rwekuverenga mari runowanzo shandiswa munyaya dzehutsotsi, kushandiswa zvisina kunaka kwemidziyo, nedzimwe mhosva dzemari.
Mabasa Akakosha eForensic Accounting:
– Kuferefeta Kubiridzira: Kuona zviratidzo zvekubiridzira uye kuunganidza humbowo hwekutongwa kwematare.
- Rutsigiro rweKutonga Nyaya: Kubatsira mumakakatanwa emutemo ane chekuita nenyaya dzemari, dzakadai sekuverenga muripo wemari.
– Humbowo hweNyanzvi: Kupa pfungwa dzenyanzvi netsananguro mumatare edzimhosva.
Kuverengera Maakaundi eHurumende
Hurumende inoongorora maakaundi, inozivikanwawo semaakaundi emari kana kuti public sector accounting, inobata mabasa emari ehurumende. Kusiyana nemakambani ega ega, ayo anotarisa pakuwana purofiti, Hurumende inoongorora maakaundi uye kutarisira zviwanikwa zvehurumende.
Mabasa Akakosha eKuongorora Maakaundi eHurumende:
– Kutarisira Mari: Kutarisa nekuzivisa mashandisirwo emari dzakasiyana-siyana (semuenzaniso, mari yeruzhinji, mari yemapurojekiti makuru).
– Kutevedzera bhajeti: Kuve nechokwadi chekuti mari inoshandiswa uye mabasa emari zvinotevedzera bhajeti dzakatenderwa.
– Mishumo Yeveruzhinji: Kugadzira mishumo yemari inoita kuti pave pachena kune vanobhadhara mitero nevane chekuita nazvo.
Kuongorora
Kuongorora maakaundi (auditing) inzira yekuongororwa kwakarongeka uye kusimbiswa kwezvinyorwa zvemari zvekambani. Zvinogona kupatsanurwa mumhando mbiri huru: kuongorora mukati (internal auditing) uye kuongorora kunze (external auditing). Vaongorori vemukati (internal auditing) vanowanzova vashandi vekambani uye vanonyanya kutarisa pane zvemukati uye maitiro. Vaongorori vekunze, kune rumwe rutivi, masangano akazvimirira anopa ongororo isina rusaruro yemagwaro emari.
Mabasa Akakosha Ekuongorora:
– Kuongorora Kwemukati: Kuongorora kushanda kwekutonga kwemukati, manejimendi enjodzi, uye maitiro ekutonga.
– Kuongorora Kwekunze: Kupa pfungwa yakazvimirira pamusoro pekururama uye kururama kwemagwaro emari.
- Kuongorora Kutevedzera Mutemo: Kuve nechokwadi chekuti kambani inotevedzera zvinodiwa nemitemo.
mhedziso
Accounting inyaya ine mativi akawanda ine hunyanzvi hwakasiyana-siyana, imwe neimwe yakagadzirirwa kusangana nezvinodiwa chaizvo. Ingave iri kupa ruzivo rwezvisarudzo zvehutungamiriri, kuona kuti mitemo yemitero inotevedzera mitemo, kuferefeta hutsotsi hwemari, kana kugadzirira zvirevo zvemari zvakakwana, mhando dzakasiyana dze accounting dzinoita basa rakakosha mukushanda zvakanaka uye kwakanaka kwemasangano.
Kunzwisisa mhando idzi hakungobatsiri mabhizinesi chete kuti atarisire zviri nani mabasa avo emari asiwo kugonesa vane chekuita nebhizinesi kuita sarudzo dzakarongeka. Sezvo mamiriro ebhizinesi achiramba achichinja, kukosha kwerudzi rumwe nerumwe rwemaakaundi kunoramba kuri kukuru, zvichiita kuti zvive zvakakosha kuti nyanzvi dziri mubasa iri dzirambe dzichivandudza ruzivo rwavo nehunyanzvi hwavo.
