Makodhi eAkaunti muAccounting
Makodhi eakaundi mu accounting musanganiswa wenhamba, mabhii, kana zvimwe zviratidzo zvinoshandiswa kuona nekuronga kutengeserana kwemari mukati mehurongwa hwe accounting hwekambani. Chinangwa chekushandisa makodhi aya ndechekurerutsa kunyora, kushuma, uye kuongorora zvemari, zvichikonzera ruzivo rwakarurama uye rwakavimbika. Muchinyorwa chino, tichakurukura mashandiro, mhando, uye kugadzirwa kwemakodhi eakaundi, pamwe nemienzaniso yekushandiswa kwawo muhurongwa hwe accounting hwekambani.
Basa reKodhi yeAkaunti
Basa guru remakodhi eakaundi mu accounting nderekupa ruzivo rwakasiyana runobvumira kuiswa kwedata kwakarongeka uye kwakarongeka. Heano mamwe emabasa makuru emakodhi eakaundi:
1. Kurerutsa Kurekodha:
Nekushandisa kodhi yeakaundi, kurekodha kutengeserana inova nyore uye inoshanda zvakanaka. Izvi zvinodaro nekuti makodhi emaakaundi ane ruzivo nezverudzi rwekutengeserana nezvimwe zvinhu zvine chekuita neakaundi.
2. Kugadzirira Mishumo Yezvemari:
Makodhi eakaundi anobatsira mukuunganidza kutengeserana zvichibva pane chimwe chikamu. Izvi zvinoita kuti zvive nyore Kugadzirira mishumo yemari yakaita sema balance sheets, gwaro remari inowanikwa, uye gwaro remari inobuda.
3. Kuongorora Mari:
Kushandisa makodhi emaakaundi kunobvumira ongororo yakadzama. Makambani anogona kuona mafambiro chaiwo, akadai sekuenzanisa mari inoshandiswa uye mari inowanikwa munguva dzakasiyana.
4. Kuderedza Zvikanganiso:
Nemakodhi emaakaundi akarongeka uye akarongeka, njodzi yekukanganisa pakunyoresa kutengeserana inogona kuderedzwa.
5. Kuongorora nekutevera:
Makodhi eakaundi anoita kuti kuongororwa nekutevera kutengeserana kwemari kuve nyore. Kutengeserana kwega kwega kunogona kuzivikanwa nekukurumidza uye zviri nyore.
Rudzi rweKodhi yeAkaunti
Kazhinji, makodhi eakaundi anogona kurongwa zvichienderana nezvinhu zviri mumagwaro emari , zvinoti:
1. Midziyo:
Kodhi yeakaundi yemidziyo inosanganisira zvese zvine kukosha kwehupfumi hwekambani. Izvi zvinosanganisira mari, maakaundi anogamuchirwa, zvinhu zviri mudura, midziyo yakatarwa, nezvimwewo.
2. Zvikwereti:
Kodhi yeakaundi yezvikwereti inosanganisira zvese zvine chikwereti chekambani kune vamwe vanhu. Mienzaniso inosanganisira zvikwereti zvekutengeserana, zvikwereti zvebhangi, nezvimwe zvikwereti zvenguva refu.
3. Kuenzana:
Kodhi yeakaundi yemasheya inovhara mari inowanikwa nevaridzi vekambani. Izvi zvinosanganisira mari yemasheya, mari yakachengetedzwa, uye mari yekuwedzera yakabhadharwa.
4. Mari inowanikwa:
Kodhi yemari inowanikwa inovhara mari yese inowanikwa nekambani kubva mumabasa ayo ekushanda. Semuenzaniso, mari yekutengesa, mari yebasa, nezvimwe zvinowanikwa.
5. Mari inoshandiswa:
Makodhi eakaundi emari inoshandiswa anosanganisira mari dzese dzinoshandiswa nekambani pakuita mabasa ayo, kusanganisira mihoro yevashandi, rendi, mari dzemagetsi, nezvimwewo.
Maitiro Ekugadzira Kodhi Yeakaundi
Kugadzira makodhi emaakaundi kunoda kunzwisisa kwakanaka kwechimiro chekambani nezvinodiwa. Heano matanho akajairika ekugadzira makodhi emaakaundi:
1. Ziva Mapoka Makuru:
Danho rekutanga nderekuona zvikamu zvikuru zvinodiwa nekambani, semuenzaniso midziyo, zvikwereti, equity, mari inowanikwa, uye mari inoshandiswa.
2. Sarudza Fomati yeKodhi yeAkaunti:
Kana zvikamu zvikuru zvaonekwa, sarudza chimiro chekodhi yeakaundi. Kazhinji, makodhi eakaundi ane manhamba akati wandei anomiririra chikamu nechikamu chidiki. Semuenzaniso, manhamba maviri ekutanga anomiririra chikamu chikuru, manhamba maviri anotevera anomiririra chikamu chidiki, zvichingodaro.
3. Gadzira Rondedzero yeMakodhi eAkaunti:
Ronga runyorwa rwemakodhi eakaundi zvichienderana nefomati yakatarwa. Iva nechokwadi chekuti kodhi yega yega yeakaundi ine tsananguro yakajeka kuti zvive nyore kunzwisisa.
4. Kuedzwa uye Kusimbiswa:
Usati watanga kushandisa, edza uye simbisa makodhi eakaundi akagadzirwa. Iva nechokwadi chekuti hapana makodhi eakaundi akafanana uye kuti kodhi yega yega inovhara kutengeserana kunodiwa.
5. Kuitwa uye Kudzidziswa:
Chekupedzisira, shandisa makodhi emaakaundi muhurongwa hweakaundi yekambani. Ipa vadzidzisi kudzidziswa kuitira kuti vanzwisise uye vagone kushandisa makodhi emaakaundi nemazvo.
Muenzaniso weKodhi yeAkaunti muKambani Yekugadzira
Heino muenzaniso uri nyore wechimiro chekodhi yeakaundi chingashandiswa nekambani inogadzira:
1. Midziyo:
- Mari 1000
- Maakaundi 1100 Anogona Kubhadharwa
- 1200 Inventory
- Zvinhu Zvisingagadzirisike 1300
– 1310 Michina neMidziyo
– Mota 1320
- Zvivakwa neZvivakwa zve1330
2. Zvisungo:
– Maakaundi 2000 Anobhadharwa
– Chikwereti cheBhangi che2100
- Zvisungo zveMutero zve2200
3. Kuenzana:
- 3000 Share Capital
- 3100 Mari Yakachengetedzwa
4. Mari inowanikwa:
- Mari Yekutengesa 4000
- Mari Yebasa 4100
5. Rodha:
- 5000 Muhoro weVashandi
- Mari yekurenda ye5100
- Mari ye5200 yeUtility
– Mutengo wezvinhu zvisina kugadzirwa 5300
Muenzaniso uri pamusoro apa chimiro chepakutanga chinogona kugadziriswa kuti chienderane nezvinodiwa nekambani. Ruzivo rwekodhi yeakaundi runogona kuoma zvichienderana nehukuru nemabasa ebhizinesi.
Mhedziso
Makodhi eakaundi mu accounting chinhu chakakosha chinoita kuti zvive nyore kunyora, kushuma, uye kuongorora kutengeserana kwemari nenzira yakarongeka uye inoshanda. Nekuziva nekuronga kutengeserana kwemari uchishandisa makodhi eakaundi, makambani anogona kugadzira mishumo yemari yakarurama, yakarongeka, uye iri nyore kunzwisisa . Maitiro ekugadzira makodhi eakaundi anoda kuronga nekungwarira uye kunzwisisa zvakajeka zvinodiwa nekambani mu accounting. Uyezve, kudzidzisa vashandisi nezvekushandiswa kwemakodhi eakaundi nemazvo kwakakosha pakubudirira kwehurongwa uhwu. Makodhi eakaundi haangobatsiri makambani chete kuzadzisa zvisungo zvavo zvemishumo yemari asiwo anopa ruzivo rwakakosha rwekuita sarudzo dzakarongeka.
