Kunzwisisa Majenari eAkaunti
Munyika yezve accounting, izwi rekuti "journal" ndeimwe yepfungwa dzakakosha uye dzakakosha. Majournal eAccounting anoshanda senzvimbo yekutanga yekunyora zvese zvemari, kubva pakutengeserana kwezuva nezuva kusvika pakugadzirwa kwemishumo yemari inoshandiswa pakuita sarudzo. Pasina majournal, ruzivo rwemari rwaizova rwakaoma kuronga zvakarongeka, runowanzoita zvikanganiso, uye rusingaverengeki. Nokudaro, kunzwisisa zvinorehwa nemajournal eAccounting, kusanganisira mabasa awo, mhando dzawo, uye mashandiro awo, idanho guru kune vadzidzi, varidzi vemabhizinesi, uye chero ani zvake anobatanidzwa mukutarisira mari.
Kunzwisisa Majenari eAkaunti
Kazhinji, bhuku rezvemaakaundi ndiro gwaro rekutanga (chinyorwa chekutanga) chekutengeserana kwese kwemari kunoitika mukati mekambani—ingava kambani, sangano, kana bhizinesi diki. Kutengeserana kwakanyorwa kunogona kusanganisira kutenga, kutengesa, marisiti emari, kubhadhara zvikwereti, muhoro, nezvimwe zviitiko zvakasiyana-siyana zvehupfumi zvinokanganisa mamiriro emari.
Bhuku rekuverenga mari rinoshanda senzvimbo yekunyora kutengeserana kwakarongeka (kwakarongwa nezuva), kwakazara neruzivo pamusoro pemaakaundi anobatanidzwa nehuwandu hwawo hwemari. Muhurongwa hwekuverenga mari hunopinda kaviri, kutengeserana kwese kuri mubhuku kunonyorwa uchishandisa musimboti wekubvisa mari kubva mumari nechikwereti, huwandu hwacho hunofanira kugara hwakaenzana. Izvi zvinoita kuti magwaro ekuverenga ave akarurama uye akwanise kuteverwa.
Nemamwe mashoko, bhuku rezvemaakaundi "humbowo hwakanyorwa" mumabhuku emari hunotsanangura nguva yakaitika kutengeserana, maakaundi api akakanganiswa, uye huwandu hwemari. Kubva mubhuku iri, data rinozoendeswa kubhuku remabhuku uye pakupedzisira rinounganidzwa kuita zvirevo zvemari.
Sei Mabhuku eAccounting Achikosha?
Mabhuku ekuverenga mabhuku ane basa rakakosha nekuti ndiwo anonyanya kukosha muhurongwa hwese hwekuverenga mabhuku. Zvimwe zvezvikonzero nei mabhuku ekuverenga mabhuku akakosha zvinosanganisira:
1. Nyora kutengeserana zvakarongeka
Zvese zvinoitwa zvinonyorwa zvichitevedzana, zvichiita kuti zvive nyore kutevera kana zvikanganiso, kuongororwa kwemukati, kana kuongororwa kwakaitika.
2. Chengetedza mari yekubvisa mari kubva kubhangi nechikwereti
Nekushandisa nzira yekupinda kaviri, bhuku rezviziviso rinobatsira kuona kuti kutengeserana kwega kwega kwakanyorwa zvakaenzana.
3. Ipa gwara rekuongorora
Majenari anoita kuti zvive nyore kuti vaongorori vemabhuku kana vatungamiriri vaongorore kwakabva nhamba mumishumo yemari.
4. Inobatsira pakugadzirira mishumo yemari
Ruzivo rwejenari ndiro chinhu chikuru chekugadzira mabhuku ekuverenga, zviyero zvekuedza, mishumo yepurofiti nekurasikirwa uye masheti ekuverenga.
5. Tsigira kuita sarudzo
Zvinyorwa zvekutengeserana zvakanaka uye zvakarurama zvinoburitsa ruzivo rwemari rwakavimbika, saka zvisarudzo zvebhizinesi zvinova zvakanyatsojeka.
Zvinhu Zviri Mumagazini Ezveakaunzi
Kuti mabhuku ekuverenga mabhuku anzwisiswe uye ashandiswe nemazvo, pane zvinhu zvakawanda zvinowanzo nyorwa maari, zvinoti:
- Zuva rekutengeserana: rinoratidza kuti kutengeserana kwacho kwakaitika riini.
- Tsananguro: tsananguro pfupi yekutengeserana nemaakaundi ane chekuita nazvo.
- Reference: kodhi yeakaundi kana nhamba yekutumira kuti zvive nyore kutumira kune general ledger.
– Debit: kukosha kwakanyorwa padivi redebit zvichienderana nemitemo yeakaundi.
– Chikwereti: kukosha kwakanyorwa padivi rechikwereti zvichienderana nemitemo yeakaundi.
Mafomati emagazini anogona kusiyana zvichienderana nehurongwa hunoshandiswa (nemaoko kana software), asi zvinhu zvepakutanga zvinowanzofanana.
Nheyo dzeDebit neCredit muMajenari
Kunzwisisa zvinyorwa zveakaunti hazviparadzanisike nekunzwisisa madebiti nemacredits. Vanhu vazhinji vanofunga kuti debit nguva dzose zvinoreva "mari iri kupinda" uye credit nguva dzose zvinoreva "mari iri kubuda," asi muakaunti, zvinoreva zvakawanda uye zvinoenderana nerudzi rweakaunti.
Zviri nyore:
– Midziyo (pfuma) inowedzera mari inobhadharwa nebhangi, kudzikira kwechikwereti.
– Zvikwereti (zvikwereti) zvinowedzera muchikwereti, kudzikira kwemari inobviswa pachikwereti.
- Kuwedzera kwemari (mari) pachikwereti, kudzikira kwemari inobviswa pachikwereti.
- Mari inowanikwa inokwira kana munhu akwereta.
- Mari inobhadharwa inokwira mu debit.
Mutemo uyu wakakosha kuti uve nechokwadi chekuti kutengeserana kwakanyorwa nemazvo uye kuti pave nemishumo yemari yakarurama.
Mhando dzeMagazini eAkaunti
Muchokwadi, mabhuku ekuverenga akakamurwa kuita mhando dzakasiyana zvichienderana nezvinodiwa pakurekodha. Chikamu ichi chine chinangwa chekuita kuti kurekodha kuve nyore, kunyanya mumakambani ane kutengeserana kwakawanda.
1. Chinyorwa Chezvenhau
Bhuku rezvenhau (general journal) ibhuku rinoshandiswa kunyora kutengeserana kwakasiyana-siyana kwakajairika uye kusina kuiswa mumabhuku akakosha. Semuenzaniso, kunyora kugadzirisa, kugadzirisa zvikanganiso, kana kutengeserana kunoitika kashoma.
Mienzaniso yekutengeserana mujenari rezvese:
- Kutenga michina nechikwereti
- Kunyora kudzikira kwemutengo wezvinhu
- Kurekodha mari dzakabhadharwa kare
2. Chinyorwa Chakakosha
Majenari akakosha anogadzirwa kuti ashandiswe kakawanda uye akafanana, zvichiita kuti zvive nyore uye nekukurumidza kurekodha. Mhando dzakajairika dzejenari akakosha dzinosanganisira:
– Purchase Journal: inonyora zvinhu zvakatengwa nechikwereti.
– Sales Journal: inonyora kutengeswa kwezvinhu nechikwereti.
– Cash Receipt Journal: inorekodha zvese zvakaitwa nemari inotorwa (mari inotorwa).
– Chinyorwa Chekugovera Mari: chinonyora zvese zvakaitwa pakubhadhara mari (cash out).
Nemajenari akakosha, makambani anogona kuchengetedza nguva nekuti kutengeserana kunodzokororwa kunonyorwa nenzira imwe chete.
3. Chinyorwa Chekugadzirisa
Kugadzirisa zvinyorwa zvinoitwa pakupera kwenguva yekuverenga kuti zvigadzirise mabhalansi eakaundi kuti aenderane nemamiriro chaiwo ezvinhu. Kugadzirisa kunowanzo enderana ne:
- Mari dzakaunganidzwa
- Mari yakawanikwa
- Kuderera kwemutengo wezvinhu zvakagadziriswa
- Mari yekubhadhara kare uye mari isina kuwanikwa
Mabhuku ekugadzirisa akakosha zvikuru kuitira kuti mishumo yemari ienderane nemutemo wekuunganidza mari.
4. Chinyorwa Chekupedzisira
Kunyora kwekupedzisira kunoitwa pakupera kwenguva yekuvhara maakaundi emari (mari inowanikwa uye inoshandiswa) uye kutamisa mari yacho kuenda kumari inowanikwa kana kuti yakachengetedzwa. Chinangwa ndechekutanga nguva inotevera yekuverenga nekuverenga mari inowanikwa uye inoshandiswa iri zero.
5. Kudzokorora Chinyorwa
Kudzokorora zvinyorwa kunowanzoitwa pakutanga kwenguva inotevera kuti zvimwe zvinyorwa zvigadziriswe zvidzokere shure. Izvi zvinoita kuti zvive nyore kunyora kutengeserana kwakajairika uye kudzivirira kudzokorora zvinyorwa.
Muenzaniso Uri Nyore Wekunyorwa Kwemagazini
Kuti zvive pachena, heino muenzaniso wekutengeserana uye kunyorwa kwayo:
Kutengeserana: Musi wa3 Ndira, kambani yakatenga zvinhu zvemuhofisi nemari inosvika Rp1.000.000.
Chinyorwa chemagazini:
– Debit: Zvinhu zveHofisi Rp. 1.000.000
– Chikwereti: Cash Rp. 1.000.000
Kunyorwa uku kunoratidza kuti midziyo inowedzera (debit), nepo mari ichiderera (credit) nemari imwe chete iyoyo.
Magazini yeAccounting munguva yeDigital
Nhasi uno, makambani mazhinji anoshandisa software yekuverenga maakaundi kunyora otomatiki zvinyorwa zvejenari. Semuenzaniso, pakugadzira invoice yekutengesa, sisitimu inogadzira otomatiki chinyorwa chakakodzera chejenari yekutengesa. Zvisinei, kunzwisisa pfungwa dzejenari kuchiri kukosha. Pasina kunzwisisa kwakakosha, vashandisi vesoftware vanogona kunetseka kuona zvikanganiso zvekupinda, maakaundi akasarudzwa zvisirizvo, kana kushuma kusawirirana.
Software ingori chishandiso, nepo pfungwa dzekuverenga dzichiri kuvimba nemajenari: kutengeserana kunonyorwa, kutumirwa, kugadziriswa, uye kunyorwa.
Mhedziso
Bhuku rezvemaakaundi rinogona kutsanangurwa sechinyorwa chikuru uye chikuru chekutengeserana kwemari, chakarongwa zvichienderana nenguva uchishandisa musimboti wekubvisa mari nechikwereti. Majenari anoita basa rakakosha mukuona kuti kutengeserana kwakanyorwa, kwakarurama, kuri nyore kuteverwa, uye kwagadzirira kugadziriswa kuita mishumo yemari. Kune mhando dzakasiyana dzemajenari, dzakadai semajenari akajairika, majenari akakosha, kugadzirisa majenari, kuvhara majenari, uye kudzosera kumashure majenari—rimwe nerimwe rine basa rinobatsira pakurekodha zvakanaka.
Kunzwisisa majenari emabhuku ekuverenga hakungokoshi kune vanoongorora maakaunzi chete, asiwo kunobatsira varidzi vemabhizinesi nevatungamiriri, zvichivabatsira kuverenga nekudzora mamiriro emari zviri nani. Kana majenari akarongwa zvakanaka uye nemazvo, mishumo yemari inobva yabuda ichave yakavimbika uye inogona kushanda sehwaro hwekuita sarudzo dzine ruzivo.
Kana muchida, ndinogona kugadzira chinyorwa chino chine chimiro chedzidzo (chidimbu-sumo-hurukuro-mhedziso), kana kuwedzera matafura emuenzaniso ezvinyorwa zvemabhizinesi kuti zvishandiswe pamwe chete.
