Basa reMajenari neMaLedger muAccounting
Mukuverenga mari, kunyora kutengeserana ndiyo hwaro hukuru hunosarudza kunaka kweruzivo rwemari rwunobva. Zvishandiso zviviri zvikuru zvinoshandiswa mukunyora uku majenari nemabhuku ekuverenga mari. Ose haangoshandi senzvimbo dzekunyora kutengeserana chete, asiwo sechikamu chakakosha chehurongwa hwekuverenga mari, zvichiita kuti kutengeserana kwega kwega kunyorerwe zvakarongeka, zvichienderana nenguva, uye nenzira inoteverwa. Chinyorwa chino chinokurukura basa remajenari nemabhuku ekuverenga mari mukuverenga mari, mabasa avo, hukama hwavo, uye mupiro wavo mukugadzirira zvirevo zvemari zvakavimbika.
Kunzwisisa Mamagazini muAccounting
Bhuku remari (jenari) ndiro bhuku rekutanga remaakaundi (recording yekutanga) rinoshandiswa kunyora kutengeserana kwacho zvichienderana nenguva yakwakaitika. Mubhuku remari, kutengeserana kwega kwega kunonyorwa neruzivo rwunosanganisira zuva, maakaundi anobatanidzwa, mari yekubvisa mari nechikwereti, uye tsananguro pfupi yekutengeserana kwacho.
Basa remajenari rakakosha nekuti ndiwo danho rekutanga mukuona kuti kutengeserana kwapinda muhurongwa hwekuverenga mari. Kana zvikanganiso zvikanyorwa mujenari, zvikanganiso izvi zvinogona kuramba zviripo kusvika padanho rekunyora mishumo yemari.
Basa Guru reJournal
1. Nyora kutengeserana zvichienderana nenguva
Nekurongwa kwenguva kwakajeka, majenari anoita kuti zvive nyore kuteedzera zviitiko zvehupfumi pazvinoitika uye kuti zvinokanganisa sei kambani.
2. Kuva humbowo hwekuti wakanyoresa pakutanga
Majenari anobatsira vaongorori nevatungamiriri kutsvaga kwakabva nhamba dziri mumishumo yemari.
3. Iva nechokwadi chekuti mari yekubvisa mari kubva pachikwereti
Nekuti inoshandisa musimboti wekunyora mabhuku kaviri, bhuku rinoda kunyorwa kwakaringana.
4. Ipa tsananguro pfupi yekutengeserana kwacho
Chikamu chetsananguro chinoita kuti zvive nyore kunzwisisa mamiriro ekutengeserana.
Mhando dzeMajenari
Mukuita kwe accounting, ma journals akakamurwa kuita mapoka maviri makuru: ma journals akajairika uye ma journals akakosha.
1. Chinyorwa Chezvenhau
Inoshandiswa kunyora kutengeserana kusiri kwetsika kana kusingakwanise kuiswa mujenari yakakosha, senge kugadzirisa, kugadzirisa, kana kumwe kutengeserana kunoitika nguva nenguva.
2. Chinyorwa Chakakosha
Inoshandiswa pakutengeserana kunowanzoitika, zvichiita kuti maitiro ekurekodha ave anoshanda zvakanyanya. Semuenzaniso:
- gwaro rekutengesa
- bhuku rekutenga
- bhuku remari yekugamuchira mari
- gwaro remari inobhadharwa
Kushandiswa kwemajenari akakosha kunobatsira zvikuru kumakambani ane huwandu hwakawanda hwekutengeserana, nekuti kunoderedza mutoro wekudzokororwa kwekunyora mujenari yakajairika.
Kunzwisisa Mabhuku Emabhuku MuAccounting
Mushure mekunge kutengeserana kwanyorwa mujenari, danho rinotevera nderekutumira (kutumira) data kujenari. Jenari remabhuku iunganidzwa wemaakaundi anoshandiswa kuunganidza kutengeserana nerudzi rweakaundi, senge mari, mari inobhadharwa, zvinhu zviri muakaundi, mari inobhadharwa, equity, mari inowanikwa, uye mari inoshandiswa.
Kunyange zvazvo majenari achiratidza kutengeserana kwakavakirwa panguva, ma ledger anoaratidza zvichienderana nezvikamu zvemaakaundi. Ndosaka ledger ichishanda senzvimbo huru yekuzivisa ruzivo pamusoro pemari iri muakaundi yega yega kwenguva yakatarwa.
Mabasa Makuru eGeneral Ledger
1. Boka kutengeserana kwakafanana
Semuenzaniso, kutengeserana kwese kwemari kuchaunganidzwa muakaundi yemari kuitira kuti zvive nyore kuongorora.
2. Sarudza mari yasara muakaundi yega yega
Bhuku remabhuku rinoratidza nzvimbo yekupedzisira yekubvisa mari/chikwereti cheakaundi yega yega mushure mekunge kutengeserana kwaiswa.
3. Hwaro hwekugadzirira chiyero chekuedza
Mari yekuedza inogadzirwa kubva mumari yeakaundi iri mu general ledger.
4. Inobatsira pakugadzirira mishumo yemari
Ruzivo rwemari yeakaundi ndiyo inonyanya kukosha pakuongorora mari inowanikwa, mabalance sheets, nemimwe mishumo.
Hukama huripo pakati peJournal neLedger muAccounting Cycle
Majenari nemabhuku ekuverenga haasi ega. Anobatanidzwa mumatanho akasiyana-siyana anonzi cycle yekuverenga. Zvichitaurwa zviri nyore, kuyerera kwenyaya kunogona kutsanangurwa seizvi:
1. Kutengeserana kunoitika (semuenzaniso, kutenga zvinhu, kugamuchira mari, kubhadhara mari inoshandiswa).
2. Kutengeserana kunonyorwa mujenari (kunyorwa kwekutanga, kurongeka kwenguva).
3. Kutengeserana kunotumirwa kubhuku remabhuku (kuronga mari kubva paaccount imwe neimwe).
4. Gadzirira chiyero chekuedza.
5. Gadzira zvinyorwa zvedhayari (kana zvichidikanwa) wozvitumirazve.
6. Mari yekuedza yakagadziriswa yagadzirwa.
7. Mishumo yemari inogadzirwa.
8. Zvinyorwa zvekupedzisira zvinoitwa kana uchishandisa period accounting.
Kubva mukuyerera uku, zvinoonekwa kuti majenari nemabhuku ekunyora magwaro matanho maviri akakosha anosarudza kuti chii chinotevera chichaitwa zvakanaka.
Mienzaniso Yakareruka yeBasa reMajenari neMaLedgers
Semuenzaniso, musi wa5 Ndira, kambani yakagamuchira mari yekushandira inosvika IDR 2.000.000.
Mujenari:
- Cash Debit Rp2.000.000
- Chikwereti Chemari Yebasa Rp. 2.000.000
Zvadaro kutengeserana kunotumirwa kubhuku guru rezvemari:
- Mari inowedzerwa neRp2.000.000 pamari inobhadharwa.
- Account yeService Revenue inowedzera neRp2.000.000 kudivi rechikwereti.
Mhedzisiro, pakupera kwenguva:
- Mari inosara muakaundi yemari inowedzera.
– Mari inowanikwa pamari inowanikwa inowedzera kuitira kuti purofiti yekambani iwedzere.
Nemuenzaniso uyu, zvinoita sekunge bhuku rinonyora "chiitiko," ukuwo bhuku rinopfupikisa kukosha kwaro panhoroondo yega yega.
Basa reMajenari neMabhuku eRejista muKutonga Kwemukati
Kuwedzera pabasa ravo rekunyora, majenari nemabhuku ereji anoitawo basa guru mukutonga kwemukati mekambani. Sisitimu yekuchengetedza zvinyorwa yakarongeka inobatsira kudzivirira nekuona zvikanganiso nekubiridzira.
Zvimwe zvezvaakaita zvinosanganisira:
1. Nzira yakajeka yekuongorora
Kubva pamishumo yemari, nhamba dzinogona kuteverwa kusvika mubhuku rezvemari uye kudzokera kumajenari, kunyangwe kusvika kuzvinyorwa zvekutengeserana.
2. Kupatsanurwa kwemabasa
Mumakambani, vanhu vanogadzira kutengeserana, vanonyora zvinyorwa mujenari, uye vanoita kugadzirisana vanowanzo patsanurwa kuti vaderedze njodzi yekunyengedzwa.
3. Kugadzirisa uye kuongorora
Mari iri muakaundi yemari inogona kuenzaniswa nestatement yebhangi kuitira kuti pasave nekusawirirana kunofungidzirika.
Basa muKuita Sarudzo dzeVatungamiriri
Ruzivo rwakanyatsorongwa mu general ledger runobvumira vatungamiriri kuona mamiriro ekambani zviri nyore, semuenzaniso:
- kuwedzera mari inobhadharwa kuaccount kunoratidza kudiwa kwekuunganidza mari zvakanyanya,
- mari dzinoshandiswa pakushanda dzinokwira dzinogona kuteverwa kuakaundi dzemari dzakatarwa,
- kuwedzera kwekutengesa kunogona kusimbiswa kuburikidza neakaundi yemari inowanikwa.
Pasina kuchengetwa kwezvinyorwa nguva dzose kuburikidza nemajenari nemabhuku emabhuku, zvisarudzo zvehutungamiriri zviri panjodzi yekuve zvakavakirwa padata risiri iro.
Kuchinja kweDigital: Mapepanhau neMaLedger munguva yeAccounting Software
Munguva ino, makambani mazhinji anoshandisa software yekuverenga maakaundi kuti agadzire madhairekitori nemabhuku ebhizinesi otomatiki. Zvisinei, pfungwa yacho inoramba yakafanana:
- mushandisi anopinda muchibvumirano (semuenzaniso kugadzira invoice kana kunyora muripo),
- sisitimu iyi inogadzira majenari otomatiki,
- mapositi esystem kubhuku guru remabhuku,
- mishumo yemari inogona kubviswa chero nguva.
Saka, kunzwisisa kwakakosha kwemajenari nemabhuku ekuverenga mari kunoramba kuri kwakakosha kuitira kuti vashandisi vesoftware vagone kutarisa maitiro ekubhadhara mari, kuve nechokwadi chekuti maakaundi akakodzera anoshandiswa, uye kudzivirira zvikanganiso zvekupinda.
Mhedziso
Majenari nemabhuku ekuverenga (ledgers) anoita basa rakakosha mukuverenga mari. Majenari anoshanda sezvinyorwa zvekutanga zvenguva, zvichiita kuti kutengeserana kwega kwega kunyorerwe zvizere, kwakaringana, uye kurondedzerwe. Majenari anounganidza kutengeserana neakaundi kuti agadzire zviyero zvinoshanda sehwaro hwekugadzirira zviyero zvekuedza uye zvirevo zvemari. Zvese hazvingobatsiri chete kugadzira mishumo yakarurama asiwo kusimbisa kutonga kwemukati nekutsigira kuita sarudzo dzehutungamiriri. Nekunzwisisa basa remajenari nemabhuku ekuverenga, makambani anogona kuvaka masisitimu ekuverenga akarongeka, akajeka, uye akavimbika.
