Zvinhu zveAccounting: Kunzwisisa Zvinonyanya Kukosha zveMari
Kuverenga mari (Accounting) mutauro webhizinesi unotigonesa kunzwisisa mashandiro emari yekambani. Mukuverenga mari (Accounting), zvinhu zvakasiyana-siyana zvinoshanda sehwaro hwekugadzirira mishumo yemari yakarurama uye ine mutoro. Chinyorwa chino chichaongorora zvizere zvinhu izvi, zvichikubatsira kunzwisisa zvakakosha zvekushuma mari.
1. Pendahuluan
Kuverenga mari hakusi kungonyora kutengeserana chete; kunosanganisirawo kuunganidza, kuongorora, uye kushuma ruzivo rwemari. Ruzivo urwu runoshandiswa nemapoka akasiyana-siyana, kusanganisira manejimendi yekambani, vane masheya, vanokweretesa, hurumende, nevanoisa mari, kuti vaite sarudzo dzakakodzera. Kuti zvirevo zvemari zvipe mufananidzo wakavimbika uye wakavimbika, zvinhu zvakakosha zvekuverenga mari zvinofanirwa kutsanangurwa zvakajeka.
2. Zvinhu zveAkaunti
Kubva pamaonero eIFRS (International Financial Reporting Standards) neGAAP (Generally Accepted Accounting Principles), zvinhu zvikuru zve accounting zvinogona kukamurwa kuita zvikamu zvishanu: Assets, Liabilities, Equity, Revenue, uye Expenses. Chinhu chimwe nechimwe chine hunhu hwakasiyana uye mabasa akakosha mukupa ruzivo rwemari.
2.1 Midziyo
Midziyo ipfuma inowanikwa uye inodzorwa nekambani nekuda kwezviitiko zvekare uye iyo inotarisirwa kuti iwane mabhenefiti mune ramangwana. Midziyo inogona kukamurwa muzvikamu zviviri: midziyo iripo uye midziyo yakagadzika.
– Zvinhu Zviripo Pari Zvino: Izvi zvinhu zvinotarisirwa kushandurwa kuita mari kana kushandiswa mumabasa mukati megore rimwe chete kana mukushanda kwebhizinesi. Mienzaniso inosanganisira mari, maakaundi anogamuchirwa, zvinhu zviri mudura, uye masheya anotengeswa.
– Midziyo Yakagadzika: Inozivikanwawo semidziyo isiri yemazuva ano, iyi midziyo yakagadzirirwa kushandiswa kwenguva inopfuura gore rimwe. Mienzaniso yemidziyo yakagadzika inosanganisira pfuma, fekitari, nemidziyo, pamwe nekudyara kwenguva refu uye mapatenti.
2.2 Zvikwereti
Zvikwereti zviito zvesangano zvinobva muzviitiko zvekare, izvo zvinotarisirwa kuti zvizoguma nekubuda kwezviwanikwa zvine mabhenefiti ehupfumi. Zvikwereti zvinogona kukamurwa muzvikamu zviviri: zvikwereti zviripo uye zvikwereti zvenguva refu.
– Zvikwereti Zvenguva Pfupi: Zvikwereti izvi zvinofanirwa kugadziriswa mukati megore rimwe chete kana nguva yekushanda kwebhizinesi, chero chipi zvacho chakareba. Mienzaniso inosanganisira maakaundi anobhadharwa, mitero inobhadharwa, uye chikamu chechikwereti chenguva pfupi chenguva refu.
– Zvikwereti Zvenguva Refu: Zvikwereti izvi zvinotarisirwa kubhadharwa mukati menguva inopfuura gore rimwe. Mienzaniso inosanganisira mabhondi anobhadharwa, mortgage, nezvimwe zvikwereti zvenguva refu.
2.3 Kuenzana
Equity (kana kuti equity) inhaka inosara muzvinhu zvesangano mushure mekubvisa zvikwereti zvese. Equity ine zvikamu zviviri zvikuru: mari inobhadharwa uye mari inochengetwa.
– Mari Yakabhadharwa: Iyi ndiyo mari inoiswa nevanogovana masheya mukambani, iyo inogona kukamurwa kuva masheya akafanana nemasheya anodiwa.
- Mari Yakachengetedzwa: Iyi ipurofiti yekambani isingagovaniswe semigove asi inodzoserwa mubhizinesi kuti iwedzere, itsvage uye isimudzire.
2.4 Mari inowanikwa
Mari inowanikwa mubhizinesi inowedzera mabhenefiti ehupfumi panguva yekuverenga mari kuburikidza nekupinda kana kuwedzerwa kwezvinhu kana kudzikiswa kwezvikwereti zvinokonzeresa kuwedzera kwemasheya, kunze kwezvine chekuita nemipiro kubva kune vane mibairo. Chinhu chikuru chinowanikwa mumakambani mazhinji kutengeswa kwezvinhu kana masevhisi, asi chinosanganisirawo mubereko, migove, mari yemubhadharo, uye rendi.
2.5 Mutoro
Mari inoshandiswa kudzikira kwezvibatsiro zvehupfumi munguva yekuverenga mari kuburikidza nekubuda kana kudzikira kwezvinhu, kana kuwedzera kwezvikwereti zvinokonzeresa kudzikira kwemari inowanikwa muzvikamu, kunze kwezvine chekuita nekugoverwa kwezvikamu kune vane zvikamu. Mari inoshandiswa inosanganisira mari yekushandisa yakadai semihoro, rendi, uye magetsi, pamwe nemari isiri yekushandisa yakadai semari yemubereko uye kurasikirwa pakutengeswa kwezvinhu.
3. Nheyo dzeAkaunti neMaitiro
Kuti ruzivo rwemari ruve rwakajeka, rwakajeka, uye rwakavimbika, zvinhu zviri pamusoro apa zvinonyorwa zvichienderana nemisimboti yekuverenga mabhuku. Mimwe yemisimboti iyi inosanganisira:
- Nheyo yeMasangano Ehupfumi: Sangano rinoonekwa sesangano rakasiyana nevaridzi varo nekuda kwezvinangwa zvekuverenga nekunyora mishumo.
- Nheyo Yenhoroondo Yemutengo: Kutengeserana kunonyorwa zvichienderana nemari chaiyo yakawanikwa, kwete zvichienderana nemutengo wemusika uripo.
- Nheyo Yekufananidza: Mari inoshandiswa inofanira kuonekwa munguva imwecheteyo nemari inoenderana nayo kuti ipe chiyero chakarurama chekushanda kwemari.
- Nheyo yeConservatism: Nzira yekungwarira pakutaura mari inowanikwa nezvinhu kuti usataure zvakawandisa, nepo mari inoshandiswa nezvikwereti zvichiwanzotaurwa kare.
4. Kushandiswa kweData reAkaunti
Accounting inopa ruzivo rwakakosha kune vakasiyana-siyana vane chekuita nebhizinesi. Vatungamiriri vanoshandisa magwaro emari kuita sarudzo dzakakosha, dzakadai sekuwedzera kana kushanda zvakanaka. Vanoisa mari nevanokweretesa vanoshandisa ruzivo rwemari kuti vaongorore njodzi nekudzoka kwemari yavo. Hurumende nemasangano anotonga vanoshandisa ruzivo urwu pazvinangwa zvemitero uye pakutarisa kutevedzera mitemo.
5. Kesimpulan
Zvinhu zviri mu accounting zvinoumba hwaro hwehurongwa hwemareporting emari hunoshanda. Zvinhu, zvikwereti, equity, mari inowanikwa, uye mari inoshandiswa ndizvo zvinhu zvikuru zvinopa hwaro hwekuongorora kuchengetedzeka kwemari yekambani. Nekunzwisisa kwakakwana kwechinhu chimwe nechimwe, nyanzvi dzemari nevamwe vanoshandisa zvirevo zvemari vanogona kuita sarudzo dzine ruzivo rwakadzama uye dzakarongeka. Kujairana nemitemo ye accounting nemitemo inodzora zvinhu izvi kwakakoshawo kuti uve nechokwadi chekuti ruzivo rwemari rwunopihwa runoratidza, rwakavimbika, uye rwakavimbika.
Ruzivo urwu rwakakosha kwete chete kune vanoongorora maakaunzi nevatungamiriri asiwo kune vese vane chinangwa chekunzwisisa mashandiro ekambani uye mamiriro emari. Kunyange zvazvo tekinoroji iri kuwedzera kukanganisa maitirwo emaakaunzi, zvinhu zvakakosha zvakaita seizvi zvekuverenga mari zvinoramba zviri pakati pechero hurongwa hwakasimba hwekubika mari.
