Mienzaniso yeAkaunti Yezvemari
Kuverenga mari muzvikamu, kupfupikisa, uye kushuma kutengeserana kwemari kwesangano kuti pave neruzivo rwakakosha kune vari mukati nevekunze. Kune varidzi vemabhizinesi, kuverenga mari muzvikamu kunobatsira kunzwisisa mamiriro emari uye mashandiro ebhizinesi. Kune vari kunze—vakaita sevanoisa mari, vanokweretesa, uye vane masimba emitero—mashoko emari anoshanda sehwaro hwekuongorora hutano hwekambani uye kutevedzera mitemo. Chinyorwa chino chinokurukura mienzaniso inoshanda yekuverenga mari muzvikamu, kusanganisira kufamba kwekutengeserana uye mashoko emari.
Tsanangudzo uye Chinangwa cheAccounting yeMari
Kuverengera mari kunotarisa pakugadzirira zvirevo zvemari zvakajairwa, zvakarongeka, uye zvakafanana munguva dzakasiyana. Chinangwa chayo chikuru ndechekupa ruzivo nezvezvinhu zvekambani, zvikwereti, equity, mari inowanikwa, uye mari inoshandiswa. Ruzivo urwu runoshandiswa pakuita sarudzo dzehupfumi, dzakadai sekuongorora kugona kwekambani kubhadhara zvikwereti, kuwana purofiti, uye kutarisira mari inopinda.
Uyezve, maakaundi emari ane chinangwa chekuve nechokwadi chekuti zvinhu zviri pachena. Nezvinyorwa zvakarurama uye zvinoongororwa, makambani ane humbowo hwakasimba hwekutengeserana. Izvi zvakakosha kudzivirira zvikanganiso, hutsotsi, uye kusawirirana nevanhu vechitatu.
Zvikamu Zvikuru muAccounting yeMari
Usati wapinda mumienzaniso, zvakakosha kunzwisisa zvinhu zvekutanga zvinogara zvichionekwa mumabhuku ekuverenga:
1. Midziyo: zvinhu zviri zvekambani, zvakaita semari, zvinhu zviri mudura, zvinhu zvinobhadharwa, uye michina.
2. Zvikwereti: zvinosungirwa nekambani kune vamwe vanhu, zvakaita sezvikwereti zvekutengeserana, zvikwereti zvebhangi, uye zvikwereti zvemitero.
3. Equity: kodzero dzemuridzi wezvinhu zvekambani mushure mekubvisa zvikwereti (mari yemari nemari yakawanikwa).
4. Mari inowanikwa: mari inowanikwa kubva mumabasa ebhizinesi, semuenzaniso kutengeswa kwezvinhu/masevhisi.
5. Mari inoshandiswa: mari inoshandiswa pakuwana mari, semuenzaniso mihoro, magetsi nerendi.
Kuverenga mari kunoshandisa musimboti we equation wekutanga:
Midziyo = Zvikwereti + Equity.
Kutengeserana kwega kwega kuchakanganisa maakaundi maviri (system yekuverenga mabhuku kaviri).
Chidzidzo Chenyaya: Kurekodha Accounting Yebhizinesi Rekutengesa Zviri Nyore
Semuenzaniso, ngatitii bhizinesi rinonzi Toko Sinar Jaya rakatanga kushanda muna Ndira. Tichatarisa muenzaniso wekutengeserana uye manyorerwo azvo.
1) Kutengeserana Kunoitika
Zviitiko zvinotevera zvakaitika muna Ndira:
1. (1 Ndira) Muridzi anoisa mari inosvika IDR 50.000.000.
2. (3 Ndira) Ndakatenga zvinhu zviri mudura nemari inosvika Rp. 10.000.000.
3. (5 Ndira) Ndakatenga mabhokisi ekuratidzira nemidziyo yemuchitoro nemari inosvika Rp. 6.000.000.
4. (7 Ndira) Kutengesa zvinhu nemari IDR 8.000.000 (mutengo wemutengo IDR 5.000.000).
5. (10 Ndira) Kutengesa zvinhu nechikwereti Rp. 6.000.000 (mutengo wemutengo Rp. 3.500.000).
6. (15 Ndira) Mari yekubhadhara rendi yechitoro yeRp. 2.000.000 yemwedzi uno.
7. (20 Ndira) Takagamuchira muripo kubva kumutengi wemari yeRp. 4.000.000.
8. (25 Ndira) Mari yevashandi inobhadharwa inosvika Rp. 1.500.000.
9. (30 Ndira) Magetsi nemvura zvakabhadharwa Rp. 500.000.
Matengesi aya anomiririra zviitiko zvebhizinesi: mari inoiswa mubhangi, kutenga midziyo, kutenga zvinhu zviri mudura, kutengesa mari nechikwereti, mari yekushandisa, uye kugamuchira mari inobhadharwa.
Muenzaniso weGeneral Journal
Pazasi pane muenzaniso wekunyora mujenari (zvakarerutswa):
1. Dhipoziti yemari:
- Cash Debit Rp. 50.000.000
– Mari Yechikwereti Chemuridzi Rp. 50.000.000
2. Tenga zvinhu zvemari:
- Inventory Debit IDR 10.000.000
- Mari yechikwereti Rp. 10.000.000
3. Tenga michina nemari:
– Zvishandiso zvechitoro Debit Rp. 6.000.000
- Mari yechikwereti Rp. 6.000.000
4. Kutengesa nemari uye COGS:
- Cash Debit Rp. 8.000.000
– Chikwereti Chekutengesa Rp. 8.000.000
- Mutengo weDebit weZvinhu Zvakatengeswa (HPP) IDR 5.000.000
- Chikwereti cheInventory IDR 5.000.000
5. Kutengesa zvikwereti uye COGS:
– Maakaundi Anobhadharwa Kubhadhara Mari Rp. 6.000.000
– Chikwereti Chekutengesa Rp. 6.000.000
– Debit COGS Rp3.500.000
- Chikwereti cheInventory IDR 3.500.000
6. Bhadhara rendi:
- Mari yeRendi yeDebit Rp. 2.000.000
- Mari yechikwereti Rp. 2.000.000
7. Kugamuchira muripo wemari inobhadharwa:
- Cash Debit Rp. 4.000.000
- Chikwereti Chinobhadharwa Mari yeAkaunti Rp. 4.000.000
8. Mubhadharo wemari:
- Mari yemuhoro weDebit Rp. 1.500.000
- Mari yechikwereti Rp. 1.500.000
9. Bhadhara magetsi nemvura:
- Mari yekushandiswa kwemagetsi Debit Rp. 500.000
- Mari yechikwereti Rp. 500.000
Kubva mumagazini ino tinogona kuona musimboti wekupinda kaviri: mari yese inobhadharwa inofanana nechikwereti chose.
Muenzaniso wekutumira kuGeneral Ledger neTrial Balance
Mushure mekunge zvinyorwa zvemujenari zvanyorwa, kutengeserana kunotumirwa kubhuku remabhuku kuti kuverengwe mari dziri muakaundi yega yega. Mari yekuedza inozogadzirwa kuti ive nechokwadi chekuti mari inobhadharwa nechikwereti yakaenzana.
Inotevera ipfupiso yezvakanga zvasara (zvinofungidzirwa) kubva muna Ndira 31:
– Cash: IDR 50.000.000 – 10.000.000 – 6.000.000 + 8.000.000 – 2.000.000 + 4.000.000 – 1.500.000 – 500.000 =42.000.000 IDR
– Maakaundi Anogona Kubhadharwa: Rp6.000.000 – 4.000.000 = Rp2.000.000
– Mari iri mudura: Rp10.000.000 – 5.000.000 – 3.500.000 = Rp1.500.000
– Midziyo yechitoro: Rp. 6.000.000
– Kutengesa: Rp8.000.000 + Rp6.000.000 = Rp14.000.000
– Makumbo emvura: IDR 5.000.000 + 3.500.000 = IDR 8.500.000
- Mari yekurenda: Rp2.000.000
- Mari yemuhoro: Rp1.500.000
- Mari yekushandisa: Rp. 500.000
– Mari yemuridzi: Rp. 50.000.000
Mari idzi dzinoumba hwaro hwekugadzirira mishumo yemari.
Muenzaniso weChirevo Chemari Inowanikwa
Chirevo chemari inowanikwa chinoratidza mashandiro akaitwa munguva yaNdira:
Mari inowanikwa:
– Kutengesa: Rp14.000.000
Mutengo wezvinhu zvakatengeswa:
– Mutengo Wezvinhu Zvakatengeswa: (Rp8.500.000)
Purofiti yese:
– IDR 14.000.000 – IDR 8.500.000 = IDR 5.500.000
Mari Yekushandisa:
- Muripo wekurenda: Rp. 2.000.000
- Mari yekubhadhara: Rp. 1.500.000
- Mari yekushandisa: Rp. 500.000
Mari yose yekushandisa: Rp4.000.000
Purofiti:
– IDR 5.500.000 – IDR 4.000.000 = IDR 1.500.000
Dudziro: bhizinesi iri rakawana purofiti yeIDR 1.500.000 muna Ndira.
Muenzaniso weMushumo weMamiriro Emari (Bharanzi)
Balance sheet inoratidza nzvimbo yemidziyo, zvikwereti, uye equity kubva muna Ndira 31:
Aset
– Mari: Rp. 42.000.000
– Maakaundi anogamuchirwa: Rp2.000.000
– Mari: Rp1.500.000
– Midziyo yechitoro: Rp. 6.000.000
Zvinhu Zvose: Rp51.500.000
Zvikwereti
– (Hapana mumuenzaniso uyu)
Zvikwereti Zvose: Rp0
Equity
– Mari yemuridzi: Rp. 50.000.000
- purofiti yaNdira: Rp1.500.000
Mari Yese: Rp51.500.000
Equation yekuverenga yakayerwa inoratidzwa: Midziyo Rp51.500.000 = Zvikwereti Rp0 + Equity Rp51.500.000.
Muenzaniso weChirevo Chemari Inoshandiswa
Kunyangwe zviri nyore, chirevo chemari chinobatsira kuona kufamba kwemari:
Mari Inobva Mumabasa Ekushanda
- Risiti kubva pakutengesa mari: Rp. 8.000.000
- Risiti kubva muunganidzwa wemari inobhadharwa: Rp. 4.000.000
– Muripo werendi: (Rp. 2.000.000)
- Kubhadharwa kwemuhoro: (Rp. 1.500.000)
- Kubhadhara kwemagetsi: (Rp. 500.000)
Mari inoshandiswa nemagetsi: Rp8.000.000
Mari Inobva Mumabasa Ekudyara Mari
– Kutenga michina: (Rp. 6.000.000)
Mari yose inobuda mukudyara: (Rp6.000.000)
Mari Inobva Mumabasa Ekubhadhara Mari
– Mari yemuridzi wemari: Rp. 50.000.000
Mari yose inobuda kubva mumari yekubhadhara: Rp50.000.000
Kuwedzera kwemari: Rp8.000.000 – 6.000.000 + 50.000.000 = Rp52.000.000
Zvisinei, zvakakosha kurangarira kuti mari yekutanga yasara musi wa1 Ndira yaive Rp0, nepo mari yekupedzisira yasara kubva mukuverenga kwe general ledger yaive Rp42.000.000. Musiyano uyu unoitika nekuti muenzaniso wemari iri pamusoro haubatanidzi muripo weRp10.000.000 wekutenga zvinhu (inova basa rekushanda). Kana ikaverengerwa, mari yekushanda ichava Rp(2.000.000) uye kuwedzera kwese kwemari kwaizova Rp42.000.000, zvichienderana nemari yekupedzisira. Izvi zvinoratidza kukosha kwekurongwa kwemari yakazara.
Penutup
Muenzaniso weakaunzi yemari paToko Sinar Jaya unoratidza mashandiro akajairika: kutengeserana kunonyorwa mumajenari, kunotumirwa kubhuku guru, kunyorwa kwemari inoyedzwa, uye kunopfupikiswa mugwaro remari inowanikwa, pepa remari, uye gwaro remari inoyerera. Nekuongororwa kwemari kwakakodzera, varidzi vemabhizinesi vanogona kuongorora kana bhizinesi riine purofiti, kuti vane midziyo mingani, uye kuti mari inoyerera sei. Kuti zvive pachena, makambani anowanzo wedzera kugadzirisa kwekupedzisira kwenguva senge kudzikira kwepfuma yemidziyo, kupedzisa zvinhu zvichienderana nekuverenga masheya, uye kunyora mari yakawanikwa. Zvisinei, hurongwa hwakakosha hunoramba hwakafanana: kunyora nemazvo kuitira kuti zvirevo zvemari zvishande sezvishandiso zvekuyera zvakavimbika zvekuita sarudzo.
