Muenzaniso weChinyorwa cheAccounting cheKambani Yekutengesa
Pendauluan
Munyika yebhizinesi, accounting chinhu chakakosha chinotsigira kuchengetedzeka nekukura kwekambani. Kumakambani ekutengeserana, kunyanya, kunyora nemazvo kutengeserana kwemari kwakakosha kuti uve nechokwadi chekuti purofiti inowanikwa, kudzora kufamba kwemari, uye kusangana nezvisungo zvepamutemo nemitero. Chishandiso chakakosha che accounting ijenari, iyo inoshanda sechinyorwa chezuva nezuva chekutengeserana kwekambani. Chinyorwa chino chichatsanangura majenari e accounting mumakambani ekutengeserana, kusanganisira mienzaniso.
Kunzwisisa Majenari eAkaunti
Zvichitaurwa zviri nyore, bhuku rezvemaakaundi ibhuku rezuva nezuva rinoshandiswa kunyora kutengeserana kwese kwemari kunoitika mukati mekambani. Bhuku iri rinowanzo sanganisira ruzivo rwakadai sezuva rekutengeserana, rudzi rwekutengeserana, huwandu, uye maakaundi anobatanidzwa. Mumakambani ekutengesa, mabhuku ezvemaakaundi anowanzo shandiswa kunyora zvakatengwa, kutengeswa, kudzoserwa kwemari, nezvimwe zvinobhadharwa.
Kune marudzi akasiyana-siyana emabhuku ekuverenga mabhuku, anosanganisira:
– General Journal: Inoshandiswa kunyora marudzi ese ekutengeserana kwemari asina kunyorwa mumajenari akakosha.
– Chinyorwa Chekutengesa: Chinoshandiswa kunyora zvese zvinotengeswa nezvinhu zvinogadzirwa nechikwereti.
– Purchase Journal: Inoshandiswa kunyora zvese zvakatengwa nechikwereti.
– Chinyorwa cheMari Inobhadharwa: Chinoshandiswa kunyora mari yese inobhadharwa, kusanganisira kutengeswa kwemari.
– Chinyorwa Chekugovera Mari: Chinoshandiswa kunyora mari yese yakapihwa.
Chidzidzo cheNyaya uye Kunyorwa muZvinyorwa
Kuti tinzwisise zviri nani maitiro ekunyora bhuku remaakaunti, ngatigadzirei chidzidzo chiri nyore chinosanganisira kambani yekutengeserana yenhema, PT Sukses Sejahtera.
1. Chinyorwa Chekutengesa
Kutengeserana kwekutanga kwaive kutengeswa kwezvinhu nechikwereti musi wa5 Ndira, 2023. PT Sukses Sejahtera yakatengesa zvinhu zvinokosha Rp10.000.000 kumutengi nemutemo wekubhadhara we2/10, n/30 (2% dhisikaundi kana ikabhadharwa mukati memazuva gumi, inofanira kubhadharwa mukati memazuva makumi matatu).
Chinyorwa Chekutengesa:
``
Zuva | Tsananguro | Debit | Chikwereti
----------------------
Ndira 5, 2023 | Maakaundi Anogona Kubhadharwa | Rp10.000.000 |
| Kutengesa | Rp10.000.000
``
2. Chinyorwa cheMari yeRisiti
Musi wa12 Ndira 2023, mutengi akabhadhara bhiri iri nguva isati yasvika yekuti mutengo udzikiswe, saka vaive nekodzero yekuderedzwa kwe2%.
Chinyorwa cheRisiti Yemari:
``
Zuva | Tsananguro | Debit | Chikwereti
——--------------------------------
Ndira 12, 2023 | Mari | Rp 9.800.000 |
| Kuderedzwa Kwekutengesa | Rp. 200.000 |
Maakaundi Anogona Kubhadharwa | Rp10.000.000
``
3. Chinyorwa Chekutenga
Musi wa8 Ndira 2023, PT Sukses Sejahtera yakatenga zvinhu kubva kumutengesi zvinokosha Rp6.000.000 nechikwereti pamwe nemitemo yekubhadhara ye2/10, n/30.
Chinyorwa Chekutenga:
``
Zuva | Tsananguro | Debit | Chikwereti
——--------------------------------
01/08/2023 | Kutenga | Rp. 6.000.000 |
| Maakaundi Anobhadharwa | Rp6.000.000
``
4. Chinyorwa Chekugovera Mari
Musi wa15 Ndira 2023, PT Sukses Sejahtera yakabhadhara bhiri kumutengesi uye yakapihwa dhisikaundi ye2%.
Chinyorwa Chekubhadharwa Kwemari:
``
Zuva | Tsananguro | Debit | Chikwereti
——--------------------------------------------------------------------------------------------------------
Ndira 15, 2023 | Maakaundi Anobhadharwa | Rp6.000.000 |
| Mari | Rp5.880.000
| Kuderedzwa Kwemutengo wekutenga | Rp. 120.000
``
5. Tenga Kudzoserwa Kwebhuku
Musi wa20 Ndira 2023, zvinhu zvakatengwa musi wa8 Ndira 2023 zvakadzoserwa neRp. 500.000 nekuda kwekukuvara.
Chinyorwa Chekudzosa Kutenga:
``
Zuva | Tsananguro | Debit | Chikwereti
——--------------------------------------------------------------------------------------------------------
Ndira 20, 2023 | Maakaundi Anobhadharwa | Rp500.000 |
| Kudzoserwa Kwekutenga | Rp. 500.000
``
6. Chinyorwa Chekudzoserwa Kwekutengesa
Musi wa25 Ndira 2023, mutengi akadzorera chinhu chaakanga atenga musi wa5 Ndira 2023, chakakosha Rp1.000.000 nekuti chinhu chacho chakanga chisina kunaka.
Chinyorwa Chekudzoserwa Kwekutengesa:
``
Zuva | Tsananguro | Debit | Chikwereti
——--------------------------------------------------------------------------------------------------------
Ndira 25, 2023 | Kudzorerwa Kwekutengesa | Rp1.000.000 |
| Maakaundi Anogona Kubhadharwa | Rp1.000.000
``
7. Chinyorwa Chekugadzirisa
Semuenzaniso, pakupera kwenguva yekuverenga, musi wa31 Ndira 2023, PT Sukses Sejahtera inogadzirisa maakaundi. Imwe yenzira dzakadaro ndeyekurekodha mari yekuderera kwemutengo wemidziyo yeRp500.000.
Kugadzirisa chinyorwa chejenari:
``
Zuva | Tsananguro | Debit | Chikwereti
——--------------------------------------------------------------------------------------------------------
Ndira 31, 2023 | Mari yekudzikira kwemitengo | Rp500.000 |
Kuderera Kwemari Kwakaunganidzwa | Rp500.000
``
Mabhenefiti eAccounting Journals emakambani ekutengesa
1. Kujeka uye Kururama
Nekunyora zvese zvemari zvakadzama, makambani anogona kuve nechokwadi chekuti ruzivo rwese rwemari rwaanarwo rwakarurama uye rwakavimbika. Izvi zvakakosha pakuita sarudzo dzakanaka uye dzakarongeka.
2. Kuzadzisa Zvisungo zveMutemo neMitero
Mabhuku ezveakaunzi anobatsira makambani kutevedzera mitemo yemitero inoshanda. Nekuchengetedza zvinyorwa zvakanaka, makambani anogona kunyora mishumo yemari nemitero nemazvo uye kudzivirira kurangwa kana faindi.
3. Kudzora Mari
Nekugara uchitarisa kufamba kwemari uye kutengeserana kwemari, makambani anogona kuona nekugadzirisa matambudziko emari nekukurumidza. Izvi zvinobatsirawo kuchengetedza mari yekambani uye kudzivirira matambudziko makuru emari.
4. Kuongorora Mashandiro
Mabhuku ezveakaunzi anobvumira makambani kuongorora mashandiro avo emari nguva nenguva. Nekuongorora kwakakodzera, makambani anogona kuona nzvimbo dzekuvandudza uye kugadzira nzira dzekuvandudza mashandiro.
5. Hwaro hwekugadzirira mishumo yemari
Mabhuku ezvemaakaundi ndiwo anoumba hwaro hwekugadzirira magwaro emari akadai semabalance sheets, magwaro emari inowanikwa, uye magwaro emari inobuda. Aya magwaro emari akakosha pakuzivisa vane chekuita nekambani (vane migove, vatungamiriri, vanokweretesa, nezvimwewo) nezvemamiriro emari ekambani.
Mhedziso
Mukambani yekutengeserana, mabhuku ekuverenga mari anoita basa rakakosha mukunyora kutengeserana kwemari uye kuona kuti mashandiro emari ari kufamba zvakanaka. Kubva pakutengesa nekutenga kusvika pakudzoka nekuchinja, kutengeserana kwese kunoda kunyorwa kwakarurama uye kwakarongeka. Chidzidzo chePT Sukses Sejahtera chinopa muenzaniso wakajeka wekuti mabhuku ekuverenga mari anoshandiswa sei mumabasa ezuva nezuva. Nekunzwisisa kwakakwana uye kushandiswa kwakanyatsonaka, mabhuku ekuverenga mari anogona kuva chishandiso chakakosha chekutarisira mari uye kubudirira kwenguva refu kwekambani yekutengesa.
