Mhando dzeMabhuku eAkaunti: Gwaro Rakakwana
Munyika yebhizinesi nemari, accounting inoita basa guru senzira yekutevera, kudzora, uye kuongorora mabasa emari. Chimwe chezvinhu zvakakosha mukuita accounting majournals e accounting. Aya majournals anoshanda sechinyorwa chekutanga chekutengeserana kwemari kunoitika mukati mekambani. Chinyorwa chino chichaongorora mhando dzakasiyana dzemajournals e accounting, mabasa awo, uye kukosha kwawo pakuzvidavirira kwebhizinesi.
1. Chinyorwa Chezvenhau
Bhuku rezvemari ndiro nzvimbo huru apo kutengeserana kwemari kwese kunonyorwa zvichienderana nenguva. Bhuku iri rinoshandiswa kunyora kutengeserana kusingakwanise kana kuti kusina kunyorwa mune mamwe majenari akakosha.
Mabasa eGeneral Journal:
- Sehwaro hwekuendeswa kune general ledger.
- Inobatsira pakuona nekugadzirisa zvikanganiso pakutanga.
- Anokwanisa kunyora mhando dzakasiyana dzekutengeserana.
Mienzaniso yeKutengeserana muGeneral Journal: Chero kutengeserana kwakasiyana kana kusingawanzoitiki, kwakadai sekutengeswa kwechinhu chakagadziriswa kana kugamuchira chikwereti chakaipa, kunowanzo nyorwa mugeneral journal.
2. Chinyorwa Chekutengesa
Magazini yeSales Journal inoshandiswa kunyora zvese zvinotengeswa nechikwereti. Kana kambani inotengesa zvinhu kana masevhisi nechikwereti, kutengeserana kwacho kunonyorwa mumagazini ino kuti zvive nyore kutevedzera kutengeswa kwechikwereti uye mari inobhadharwa.
Basa reZvinyorwa Zvekutengesa:
- Inoderedza njodzi yekurasikirwa neruzivo nezvekutengesa zvikwereti.
- Rerutsa maitiro ekuunganidza mari yechikwereti.
- Inopa ruzivo rwakarurama nezvekutengesa zvikwereti zvekutarisira bhizinesi.
Muenzaniso wekutengeserana muSales Journal: Kutengeswa kwechigadzirwa chemadhora chiuru kune mutengi nechikwereti chemazuva makumi matatu.
3. Chinyorwa Chekutenga
Bhuku reKutenga rinoshandiswa kunyora kutengeserana kunosanganisira kutenga zvinhu kana masevhisi nechikwereti. Ichi chishandiso chakakosha chekutonga mari inoshandiswa uye maakaundi anobhadharwa.
Basa reKutenga Journal:
- Kubatsira mukutarisira maakaundi anobhadharwa.
- Inobatsira pakugadzirira mishumo yemari.
- Inopa ruzivo rwakakosha rwekuongorora kutenga uye kudzora masheya.
Muenzaniso weKutengeserana muBhuku reKutenga: Kutenga zvinhu zvekugadzira zvinokosha $800 kubva kumutengesi nechikwereti chemazuva makumi matanhatu.
4. Chinyorwa cheMari yeRisiti
Cash Receipts Journal inoshandiswa kunyora mari yese yemari, kubva mukutengeswa kwemari uye mamwe marisiti akadai sekubhadharwa kwemari inobhadharwa, zvikwereti, uye mimwe mari inowanikwa.
Basa reChinyorwa cheMari Risiti:
- Inobatsira pakugadzirisa mari inoshandiswa.
- Inopa ruzivo rwakadzama nezvenzvimbo dzese dzemari dzinowanikwa.
– Inoderedza njodzi yekurasikirwa kana kunyora mari zvisirizvo.
Muenzaniso weKutengeserana muCash Receipt Journal: Mari inosvika $2,000 kubva mukutengesa mari.
5. Chinyorwa Chekubhadhara Mari
Cash Disbursement Journal inonyora zvese zvakaitwa pakubhadhara mari, zvakaita sekubhadhara zvikwereti, kutenga mari, kubhadhara mihoro yevashandi, nezvimwe zvinoshandiswa.
Basa reChinyorwa Chekugovera Mari:
- Tarisa kubhadharwa kwemari kune zvinangwa zvakasiyana-siyana.
- Inobatsira mukutonga kwemukati kwekushandiswa kwemari.
- Kupa ruzivo rwakakodzera kugadzirira magwaro emari.
Muenzaniso weKutengeserana muCash Disbursement Journal: Kubhadhara chikwereti chemadhora mazana mashanu ($500) kumutengesi.
6. Chinyorwa Chekugadzirisa
Kugadzirisa zvinyorwa zvinonyora shanduko dzisina kunyorwa mujenari rekutanga, dzakadai sekuderera kwemitengo, amortization, allowance yeakaunti dzisina chokwadi, uye accruals.
Basa reChinyorwa Chekugadzirisa:
- Inopa ruzivo rwakarurama runoratidza zviri nani mamiriro chaiwo emari.
- Kubatsira mukupera kana kugadzirira mishumo yemari.
- Inoderedza zvikanganiso zvinogona kuitika nekuda kwekuongorora kusina kururama.
Muenzaniso weTransaction muAdjusting Journal: Kugadziriswa kwekuderera kwemutengo wezvinhu zvakatarwa zvemadhora mazana maviri ($200).
7. Chinyorwa Chekupedzisira
Zvinyorwa zvekupedzisira zvinoshandiswa pakupera kwenguva yekuverenga kuti zvivhare maakaundi mashoma (mari inowanikwa uye inoshandiswa) kumari inowanikwa kana kuti yakachengetedzwa. Izvi zvinoitirwa kuti pavezve nekuverenga purofiti kana kurasikirwa kwenguva inotevera.
Basa reKuvhara Chinyorwa:
- Kugumisa mari yekuverenga account mushure mekugadzirira gwaro remari inowanikwa.
- Gadzirira mishumo yemari yegore rinotevera.
- Iva nechokwadi chekuti maakaundi chaiwo chete ndiwo ane mari yekupedzisira.
Muenzaniso weKutengeserana muBhuku Rekuvhara: Kuvhara mari inobhadharwa inosvika $5,000 uye mari inobhadharwa inosvika $3,000, nekuisa mutsauko muakaundi yemari inochengetwa inosvika $2,000.
8. Chinyorwa Chinokosha
Mune mamwe makambani, pamusoro pemajenari ataurwa pamusoro apa, kunewo majenari akakosha akadai sejenari rekutengesa uye jenari rekutenga. Majenari maviri aya anonyora kutengeserana kwakanangana kusina kutaurwa nemamwe majenari.
Mabasa eSpecial General Journal:
- Wedzera kushanda zvakanaka kwekunyora zvimwe kutengeserana.
- Inobatsira ongororo yakasiyana yekutengeserana kwakanangana.
- Inopa ruzivo rwakadzama rwekutarisira.
Muenzaniso weKutengeserana muSpecial General Journal: Kudzoserwa kwezvinhu kumutengesi akambotenga nechikwereti ne$300.
Kukosha Kwekururama Mukuchengetedza Zvinyorwa
Kururama mukunyora majenari akasiyana-siyana emabhuku ekuverenga kwakakosha. Kukanganisa mukunyora kunogona kutungamira kumishumo yemari isina kururama, izvo zvinogona kutungamira kusarudzo dzisina kunaka dzebhizinesi nematambudziko nevekunze, vakaita sevanoisa mari nevatungamiriri vemitero. Saka, kunzwisisa nekushandisa nemazvo majenari emabhuku ekuverenga ihunyanzvi hunofanirwa kuvepo nemuongorori wega wega.
Mhedziso
Majenari akasiyana-siyana ekuverenga mari akakurukurwa—kusanganisira jenari rezvese, jenari rekutengesa, jenari rekutenga, jenari remarisiti emari, jenari remari dzinobhadharwa, jenari rekugadzirisa, jenari rekuvhara, uye jenari rezvese—ane mabasa akakosha mukuita kwekuverenga mari kwekambani. Nekushandisa majenari aya nemazvo uye nguva dzose, kambani inogona kuve nechokwadi chekuti kutengeserana kwese kwemari kwakanyorwa nemazvo, zvichizoguma zvaita kuti pave nemishumo yemari yakavimbika uye sarudzo dziri nani dzebhizinesi.
