Kugadzirira kweChirevo cheKuchinja muEquity
Chirevo chekuchinja kwemari muchikamu chemari imushumo wezvemari unokosha unoratidza mafambiro (kuchinja) kwemari yekambani munguva yakatarwa. Mari inomiririra mubereko wemuridzi wezvinhu zvekambani mushure mekubvisa zvikwereti zvese. Mukuita kwe accounting, mushumo uyu unobatsira vashandisi vemagwaro emari—vakadai sevaridzi, vanoisa mari, vanokweretesa, uye manejimendi—kunzwisisa kuti mari inowanikwa uye mari inochengetwa inochinja sei kubva pakutanga kusvika kumagumo kwenguva nekuda kwemabasa ekushanda uye kutengeserana nevaridzi.
Tsanangudzo uye Basa reChirevo cheKuchinja muEquity
Kazhinji, chirevo chekuchinja kwemari muzvikamu chinoratidza kuyananiswa kwemari yekutanga neyekupedzisira. Izvi zvinoreva kuti mushumo uyu unotsanangura kuti sei mari yezvikamu ichikwira kana kuderera. Kuwedzera kwemari yezvikamu kunowanzo kukonzerwa nemari inowanikwa uye mari inobhadharwa, nepo kudzikira kwemari yezvikamu kuchiwanzokonzerwa nekurasikirwa, migove/kugoverwa kwemari yezvikamu, kana kubviswa kwemari.
Mabasa makuru ekutaura nezvekuchinja kwemari ndeaya:
1. Inoratidza mashandiro ekambani nenzira isina kunanga, nekuti purofiti kana kurasikirwa kunokanganisa mari inowanikwa.
2. Kupa pachena kutengeserana kwevaridzi, semuenzaniso mari itsva yekuisa muzvikamu kana kugoverwa kwemari kubva kune mumwe munhu.
3. Inobatsira kuongorora hutano hwemari hwekambani, nekuti shanduko mumari yekambani dzine chekuita nekukwanisa kwekambani kuchengetedza mari uye kuwana purofiti.
4. Kuva chinobatanidza mushumo wepurofiti nekurasikirwa (uyo unoburitsa purofiti/kurasikirwa) uye mushumo wemamiriro emari (unoratidza magumo emari).
Zvikamu Zvakajairika muChirevo cheKuchinja muEquity
Zviri mukati mechirevo chekuchinja kwemari zvinogona kusiyana zvichienderana nerudzi rwebhizinesi uye mwero wekuverenga mari wakashandiswa. Zvisinei, kazhinji, zvikamu zvinowanzoonekwa zvinosanganisira:
1. Mari inobhadharwa
Mari inoiswa mukambani nevaridzi kana vane masheya. Mukambani, izvi zvinogona kutora chimiro chemari yemasheya uye mari yemugove (mari yekuwedzera inobhadharwa).
2. Mari yakachengetedzwa (mari yakachengetedzwa)
Mari inowanikwa nekambani mushure mekubvisa migove. Mari inowanikwa nekambani inowedzera kana kambani ikaita mabasa anounza mari, uye inoderera kana kambani ikawana kurasikirwa kana kugovera migove.
3. Imwe mari inowanikwa (kana iripo)
Mune mamwe masangano, kune zvinhu zvakaita sekuwedzera kwehuwandu hwezvinhu zvakawanikwa mubhizinesi, kusiyana kwekuchinjana kwemari, kana kuwedzera kwemari yakatorwa mubhizinesi izvo zvakanyorwa semamwe mari yakazara uye zvinokanganisa equity.
4. Migove kana kuti yakavanzika
Migove inowanikwa mumakambani ari muchimiro chePT, nepo yakavanzika ichiwanzoitika mumakambani ega ega kana makambani (kubvisa mari kubva kumuridzi).
5. Kuyera kwekutanga uye kuyera kwekupedzisira
Chirevo chekuchinja mu equity chinotanga kubva pa opening equity balance, chobva chawedzera/bvisa shanduko dzakasiyana-siyana kuti pave ne closing balance iyo inofanira kunge yakafanana ne equity iri mu statement of financial position.
Hwaro hwekugadzirira: Data neMagwaro anodiwa
Vasati vagadzira chirevo chekuchinja kwemari, maakaunti vanofanirwa kugadzirira data rinotevera:
- Mari yekutanga yekuedza kana mushumo wezvemari wenguva yapfuura (yemari yekutanga).
– Chirevo chemari inowanikwa panguva ino (chepurofiti chaiyo kana kurasikirwa kwayo).
- Humbowo hwekutengeserana kwakabatana nemari, semuenzaniso zvitupa zvekuisa mari mubhangi, kupihwa kwemasheya, kana kuwedzera mari yekudyara muridzi.
- Sarudzo dzekugoverwa kwemari kubva kumakambani asiri ePT (GMS) kana manotsi epachivande emabhizinesi asiri ePT.
– Kugadzirisa majenari uye kuvhara majenari kuitira kuti purofiti/kurasikirwa kwenguva ino kuve kwekupedzisira usati waendeswa kune mari yakachengetedzwa.
Kuzadzwa kwemagwaro kuchaita kuti nzira yekuyananisa ibudirire uye kuderedza njodzi yekusiyana kwenhamba pakati pechirevo chekuchinja kwemari nechirevo chemamiriro emari.
Matanho Ekugadzirira Chirevo Chekuchinja muEquity
Aya ndiwo matanho anowanzo shandiswa pakugadzirira chirevo chekuchinja kwemari:
1. Sarudza chiyero chekutanga chemari yenguva yacho
Mari iyi inotorwa kubva mumari iri mumashoko ekupedzisira emari enguva yapfuura. Kana kambani ine maakaundi akawanda emari (semuenzaniso, share capital nemari yakachengetedzwa), mari yekutanga yeimwe neimwe inofanira kunyorwa pasi.
2. Nyora kutengeserana kwemuridzi (mari yakadhipozitirwa kana kubviswa)
Nyora zvese zvinoitwa zvinochinja mari inobhadharwa mukati menguva iyoyo. Mienzaniso inosanganisira mari inobhadharwa mukati menguva yakawedzerwa, kuburitswa kwemasheya matsva, kana kubviswa kwemari nevaridzi.
3. Isa purofiti chaiyo kana kurasikirwa kwakazara kwenguva ino.
Mari inowanikwa nevatengi ichawedzera mari inowanikwa mubhizinesi, kunyanya mari inowanikwa nevatengi. Kusiyana neizvi, kurasikirwa nevatengi kuchaderedza mari inowanikwa nevatengi. Nhamba iyi inofanira kuenzana nepurofiti/kurasikirwa kuri mugwaro remari mushure memutero.
4. Deredza ne dividends kana private
Kana kambani ikagovera migove yemari, mari yacho inoderedza mari inochengetwa. Mubhizinesi rega rega, mari yemuridzi inoderedzwawo nekuti inogoverwa kumuridzi.
5. Verenga zvimwe zvinhu zvakakwana (kana zvichibvira)
Kana sangano racho richinyora mari inowanikwa pamwe chete, sanganisira shanduko yacho sechikamu chemari yemasheya zvichienderana nechiyero chakashandiswa.
6. Verenga chiyero chekupedzisira chemari
Mari yekupedzisira inowanikwa nekuwedzera mari yese pamari yekutanga uye kubvisa mari yese yakaderera. Mari yekupedzisira inofanira kuenderana nemari yese iri mustatement of financial position yenguva imwe chete.
Muenzaniso Wakareruka Wechimiro
Kune mabhizinesi madiki kana makambani ane chimiro chakareruka che equity, chimiro chemushumo chinogona kunge chiri seizvi:
- Kutanga kwemari, Ndira 1, 20XX
- Dhipoziti yemari yekuwedzera
- Purofiti yegore razvino
– (Kubvisa) Zvakavanzika/Zvikamu
- Kupera kwemari, Zvita 31, 20XX
Kumakambani ane maakaundi akawanda emari, chirevo chekuchinja kwemari chinowanzo gadzirwa muchimiro chetafura inoratidza mafambiro eakaundi yega yega yemari.
Zvikanganiso Zvakajairika uye Maitiro Ekudzivisa
Muchokwadi, zvimwe zvikanganiso zvinowanzo itika pakugadzirira chirevo chekuchinja kwemari zvinosanganisira:
1. Purofiti yakashandiswa haisi yekupedzisira
Kana zvinhu zvakagadziriswa zvisina kukwana, mari inowanikwa ichachinja uye statement ye equity ichave isina kururama. Mhinduro ndeyekuona kuti magumo emari apera.
2. Mari inowanikwa kubva kudivi remari/yakavanzika haina kunyorwa kana kuti haina kunyorwa munguva isiriyo
Migove yakaziviswa uye yakabhadharwa inogona kunge iine mazuva akasiyana. Iva nechokwadi chekuti kunyorwa kwacho kunoenderana nemutemo wekuverenga mari: kunozivikanwa kana migove yakaziviswa, kwete kana yabhadharwa, kana iriyo mwero unoshanda.
3. Mari yekupedzisira haina kufanana nechirevo chemamiriro emari
Kusiyana uku kunowanzoitika nekuda kwekutengeserana kwemasheya kusina kuzivikanwa kana kusaverengerwa zvakanaka. Yananidza uye tarisa zvakare maakaundi emasheya ari mu general ledger.
4. Kusanganisa kutengeserana kwemabasa nekutengeserana kwevaridzi
Semuenzaniso, mari yemuridzi pachake inonyorwa semari yebhizinesi. Izvi hazvisizvo, sezvo zvichifanira kuverengerwa mumari yemunhu. Kupatsanurwa kwemasangano (pfungwa yehupfumi) kunofanirwa kuchengetedzwa.
Mabhenefiti eChirevo cheKuchinja muKuenzana paKuita Zvisarudzo
Chirevo chekuchinja kwemari muzvikamu chinopa ruzivo rwekuti kambani iyi:
- kukwanisa kuwana purofiti uye kuichengeta semari yakachengetedzwa,
- kunyanya kushinga mukugovera migove zvekuti zvinoderedza simba remari,
- inoda mari yekuwedzera,
- kana kuti kusangana nekudzikira kwemari yemasheya izvo zvinogona kuva chiratidzo chenjodzi yemari.
Kune vanoisa mari nevanokweretesa, kuwedzera kwemari mubhizinesi kunogona kuratidza kukura kwakanaka, asi kuchiri kuda kuongororwa pamwe chete nekufamba kwemari, chimiro chechikwereti, uye purofiti.
Penutup
Kugadzirira chirevo chekuchinja kwemari mu equity inzira yekupfupikisa mafambiro ese mu equity accounts mukati menguva uye kuona kuti zvinoenderana ne income statement uye statement yemamiriro emari. Nekunzwisisa zvikamu nematanho anobatanidzwa, makambani anogona kupa ruzivo rwakajeka maererano nekuchinja kwekodzero dzemuridzi. Mushumo uyu hausi kungori wepamutemo chete, asi chishandiso chakakosha chekuongorora mashandiro ekambani, mutemo we dividend, zvinodiwa nemari, uye kugadzikana kwemari yese.
