Mibvunzo nemhinduro dzeAccounting dzeBasic
Accounting ndiwo mutauro webhizinesi unoshandiswa kunyora, kupfupisa, uye kushuma mabasa emari esangano. Kunzwisisa zvinhu zvakakosha mu accounting kwakakosha, kunyanya kune vadzidzi vanodzidza accounting, vanoda kuve ma accountant, kana kunyange varidzi vemabhizinesi vari kuda kunzwisisa mamiriro emari ekambani yavo. Muchinyorwa chino, tichaongorora mienzaniso yakati wandei yezvinetso zve accounting nemhinduro dzazvo kuti tiwedzere kunzwisisa kwako zvinhu izvi.
### Mubvunzo 1: Kutengeserana Kwepakutanga
Mubvunzo: Musi wa1 Ndira, 2023, PT. Maju Jaya yakavamba kambani nekuisa mari inosvika Rp 50.000.000, ivhu rinokosha Rp 200.000.000, uye zvivakwa zvinokosha Rp 500.000.000. Kutengeserana uku kunonyorwa sei mujenari?
Jawaban:
Kuti tinyore kutengeserana uku, tinofanira kubvisa mari muakaundi yakawedzera toisa mari muakaundi yakadzikira. Mari inobhadharwa inowedzerwa nemari, ivhu, nezvivakwa.
"`Chinyorwa chakajeka
Zuva reAkaunti Debit Credit
01/01/2023 Mari yeRp. 50.000.000
Rp. 200.000.000
Chivako Rp. 500.000.000
Mari Yakabhadharwa Rp. 750.000.000
``
### Mubvunzo 2: Kutenga Midziyo neChikwereti
Mubvunzo: Musi wa10 Ndira, 2023, PT. Maju Jaya yakatenga michina neRp. 100.000.000 nekukwereta.
Jawaban:
Kuti tinyore kutengeserana uku, tinobvisa mari muakaundi yemidziyo toisa mari muakaundi inobhadharwa.
"`Chinyorwa chakajeka
Zuva reAkaunti Debit Credit
10/01/2023 Midziyo Rp. 100.000.000
Mari Inobhadharwa yeAkaunti Rp. 100.000.000
``
### Mubvunzo 3: Mari Inowanikwa Mukutsinhana Kwemari
Mubvunzo: PT. Maju Jaya yakagamuchira mari yebasa inosvika Rp. 30.000.000 semari musi wa15 Ndira, 2023.
Jawaban:
Tichabvisa mari muakaundi yemari yatakagamuchira uye tichaisa mari muakaundi yemari yebasa.
"`Chinyorwa chakajeka
Zuva reAkaunti Debit Credit
15/01/2023 Mari yeRp. 30.000.000
Mari Yebasa Rp. 30.000.000
``
### Mubvunzo 4: Mari Yabhadharwa Nemari
Mubvunzo: Musi wa20 Ndira, 2023, PT. Maju Jaya yakabhadhara mari yemuhoro wevashandi inosvika Rp. 5.000.000 nemari.
Jawaban:
Kunyora chibvumirano ichi kunosanganisira kubvisa mari muakaundi yemari yemihoro uye kuisa mari muakaundi yemari.
"`Chinyorwa chakajeka
Zuva reAkaunti Debit Credit
Ndira 20, 2023 Mari Yemuhoro Rp. 5.000.000
Mari yeRp. 5.000.000
``
### Mubvunzo 5: Mari Yabhadharwa Nechikwereti
Mubvunzo: Musi wa25 Ndira, 2023, PT. Maju Jaya yakanyora bhiri remagetsi risina kubhadharwa reRp 1.000.000.
Jawaban:
Chinyorwa ichi chichabvisa mari muakaundi yemagetsi uye chichaisa mari muakaundi yekubhadhara.
"`Chinyorwa chakajeka
Zuva reAkaunti Debit Credit
01/25/2023 Mari yemagetsi Rp. 1.000.000
Mari Inobhadharwa yeAkaunti Rp. 1.000.000
``
### Mubvunzo 6: Kubhadhara Chikwereti
Mubvunzo: Musi wa30 Ndira, 2023, PT. Maju Jaya yakabhadhara zvikwereti zvekutengeserana zvinosvika Rp. 50.000.000.
Jawaban:
Pakutengeserana uku, tichabvisa mari muakaundi inobhadharwa uye tichaisa mari muakaundi yacho.
"`Chinyorwa chakajeka
Zuva reAkaunti Debit Credit
Ndira 30, 2023 Mari Inobhadharwa yeAkaunti Rp. 50.000.000
Mari yeRp. 50.000.000
``
### Mubvunzo 7: Kugamuchira Mari Inodiwa
Mubvunzo: Musi wa5 Kukadzi, 2023, PT. Maju Jaya yakagamuchira muripo wemari inosvika Rp 10.000.000.
Jawaban:
Tichabvisa mari muakaundi yemari toisa mari muakaundi inobhadharwa.
"`Chinyorwa chakajeka
Zuva reAkaunti Debit Credit
05/02/2023 Mari yeRp. 10.000.000
Maakaundi Anogona Kubhadharwa Rp. 10.000.000
``
### Mubvunzo 8: Kuderera kwemutengo weMidziyo
Mubvunzo: Pakupera kwaKukadzi 2023, PT. Maju Jaya yakaverenga kudzikira kwemutengo wemidziyo yeRp 2.000.000.
Jawaban:
Kuti tinyore kuderera kwemutengo, tinobvisa kuderera kwemutengo kwakaunganidzwa uye tinoisa mari muakaundi yekuderera kwemutengo wemidziyo.
"`Chinyorwa chakajeka
Zuva reAkaunti Debit Credit
02/28/2023 Mari yekudzikira kwemitengo Rp 2.000.000
Kuderera Kwemari Kwakaunganidzwa Rp 2.000.000
``
### Mubvunzo 9: Kugadziriswa kweMari Isina Kuwanikwa
Mubvunzo: PT. Maju Jaya musi wa1 Kurume, 2023 akagamuchira muripo weRp 20.000.000 wemabasa aifanira kuitwa kwemwedzi miviri.
Jawaban:
Kuti tinyore mari yatiri kubhadhara pakutanga, tinobvisa mari muakaundi yemari toisa mari muakaundi yemari isina kuwanikwa. Tinofanira kugadzirisa zvinhu pakupera kwemwedzi wega wega.
Chinyorwa cheRisiti Yekubhadhara Pamberi:
"`Chinyorwa chakajeka
Zuva reAkaunti Debit Credit
01/03/2023 Mari yeRp. 20.000.000
Mari Isina Kuwanikwa Rp. 20.000.000
``
Chinyorwa Chekugadzirisa Pakupera kwaKurume (Rp. 20.000.000 / mwedzi miviri):
"`Chinyorwa chakajeka
Zuva reAkaunti Debit Credit
Kurume 31, 2023 Mari Isina Kuwanikwa Rp. 10.000.000
Mari Yebasa Rp. 10.000.000
``
### Mubvunzo 10: Kugadziriswa kweMari Yakabhadharwa Pamberi
Mubvunzo: Musi wa1 Kukadzi, 2023, PT. Maju Jaya yakabhadhara inishuwarenzi yeRp 6.000.000 kwemwedzi mitatu.
Jawaban:
Kuti tinyore mari yeinishuwarenzi yeprepaid, tinobvisa mari muakaundi yeprepaid expenditure toisa mari muakaundi yacho. Tinofanira kugadzirisa zvinhu pakupera kwemwedzi wega wega.
Chinyorwa Chekubhadhara Inishuwarenzi Yakabhadharwa Pamberi:
"`Chinyorwa chakajeka
Zuva reAkaunti Debit Credit
01/02/2023 Mari Yakabhadharwa Pamberi Rp 6.000.000
Mari yeRp. 6.000.000
``
Chinyorwa Chekugadzirisa Pakupera kwaKukadzi (Rp. 6.000.000/mwedzi mitatu):
"`Chinyorwa chakajeka
Zuva reAkaunti Debit Credit
02/28/2023 Mari yeinishuwarenzi Rp 2.000.000
Mari Yakabhadharwa Pamberi Rp. 2.000.000
``
Tinovimba kuti mienzaniso nezvakanyorwa mumagazini zviri pamusoro apa zvichakubatsira kunzwisisa zviri nani nheyo dze accounting. Kunzwisisa misimboti iyi idanho rekutanga rakakosha mukuvaka basa re accounting kana kuti kugadzirisa mari yekambani zviri nani. Tinovimba kuti chinyorwa chino chave chichibatsira muzvidzidzo zvako zve accounting uye maitiro ako.
