Maitiro Ekugadzirira Mishumo Yezvemari
Mashoko emari ipfupiso dzakarongwa dzemamiriro emari esangano uye mashandiro aro munguva yakatarwa. Kumakambani, mashoko emari anoshanda sechishandiso chikuru chekuongorora hutano hwebhizinesi, kuzadzisa zvisungo zvemitero, kukwezva vanoisa mari, kuwana mari, uye kuona kuti sarudzo dzinoitwa nedata dzinobva kupi. Zvisinei, mashoko emari emhando yepamusoro haangoitiki chete. Anoda nzira yakarongeka uye inogara ichienderana nezvinodiwa pakuverenga mari. Chinyorwa chino chinotaura nezvemaitiro akarongeka ekugadzirira mashoko emari, kubva padanho rekunyora kusvika pakuratidzwa uye kuongororwa kwekupedzisira.
1. Kusarudza Maitiro eAkaunti neMitemo
Danho rekutanga nderekuona mwero wekuverenga mari unoshandiswa. MuIndonesia, masangano anogona kushandisa PSAK (Financial Accounting Standards), SAK ETAP kumasangano asina hutungamiriri hweveruzhinji, kana SAK EMKM kumakambani madiki, madiki, uye epakati. Kusarudzwa kwemwero kuchakanganisa kuzivikanwa kwemari, kunyorwa kwemidziyo, kurapwa kwekuderera kwemitengo, uye kuratidzwa kwemishumo.
Kana mitemo yangogadzwa, makambani anofanirwa kugadzira mitemo yekuverenga mari yemukati, yakadai senzira dzekuongorora zvinhu (FIFO kana avhareji), nzira dzekuderedza kukosha (straight-line kana declining balance), uye mitemo yekupa mari kune vanokwereta. Mitemo iyi inofanirwa kugara yakafanana kuitira kuti magwaro emari aenzane uye avimbike munguva dzakasiyana.
2. Unganidza uye Simbisa Uchapupu hweKutengeserana
Nhamba yega yega iri mumushumo wezvemari inofanirwa kutsigirwa nehumbowo hwekutengeserana hwakakodzera. Saka, danho rinotevera kuunganidza magwaro akadai sema invoice ekutengesa, marisiti, ma purchase orders, marisiti ekutumira mari kubhangi, ma deposit slips, makondirakiti, nemamwe magwaro anotsigira.
Pamusoro pekuunganidza, kusimbiswa kwakakosha. Kusimbiswa kunosanganisira kutarisa kukwana kweruzivo (zuva, huwandu, mapato ane chekuita nazvo), mvumo, uye kutevedzera mitemo yekambani. Pasina humbowo hwakakwana, kutengeserana kunowedzera njodzi yekukanganisa uye zvakawanikwa muongororo. Panguva ino, makambani anofanirawo kuunganidza magwaro nerudzi rwekutengeserana kuti zvive nyore kunyora.
3. Nyora kutengeserana muJournal
Mushure mekunge humbowo hwekutengeserana hwasimbiswa, danho rinotevera nderekuhunyora mujenari. Jenari ibhuku renhoroondo yekutengeserana kwemari zvichienderana nepfungwa yekubvisa mari nechikwereti. Kurekodha kunogona kuitwa mujenari yakajairika kana jenari yakakosha (semuenzaniso, jenari rekutengesa, jenari rekutenga, jenari remari yemuhoro, uye jenari remari inobhadharwa), zvichienderana nezvinodiwa nekambani.
Kururama padanho iri kwakakosha pamhando yemushumo wekupedzisira. Zvikanganiso pakusarudza maakaundi kana huwandu zvichaenderera mberi kune mamwe maitiro anotevera. Nokudaro, maakaundi anofanira kunzwisisa chati yemaakaundi ekambani uye kuve nechokwadi chekuti kutengeserana kwega kwega kwakanyorwa muakaundi chaiyo.
4. Tumira kuGeneral Ledger
Mushure mekunge zvinyorwa zvemujenari zvanyorwa, kutengeserana kunotumirwa (kutumirwa) kujenari huru. Jenari huru rine muunganidzwa wemaakaundi anoratidza mafambiro nemafambiro eakaundi yega yega, zvakaita semari, mari inowanikwa, zvinhu zviri muakaundi, mari inobhadharwa, equity, mari inowanikwa, uye mari inoshandiswa.
Chinangwa chekutumira ndechekupfupisa kutengeserana kwakapararira mujenari muruzivo rweakaundi imwe neimwe kuitira kuti zviyero zveakaundi yega yega zvigone kutsanangurwa. Panguva ino, mareferensi akarurama uye manhamba akaenderana eakaundi zvakakosha kudzivirira kusarongeka.
5. Gadzirira Kuyera Muedzo
Mari yekuedza irunyorwa rwemari yakabhadharwa muakaundi kwenguva yakati, inoshandiswa kutarisa mari yakabhadharwa pakati pemari yese yakabhadharwa neyakawanikwa. Kana mari yese yakabhadharwa isingaenzane nemari yese yakabhadharwa, pane chikanganiso chekurekodha kana kutumira chinofanira kuongororwa.
Zvisinei, zvakakosha kunzwisisa kuti chiyero chekuedza chakaringana hachisi chokwadi chose. Zvikanganiso zvinogona kuitika, zvakaita sekuisa huwandu husina kururama uchiri kuyera, kana kuisa maakaundi zvisirizvo muzvikamu. Kunyange zvakadaro, chiyero chekuedza chinoramba chiri chishandiso chakakosha chekutanga usati wagadzirisa.
6. Kugadzirisa (Kugadzirisa Zvinyorwa)
Pakupera kwenguva, makambani anofanirwa kugadzirisa zvinyorwa kuti ave nechokwadi chekuti magwaro avo emari anoratidza mamiriro chaiwo. Kugadziriswa kunowanzoitwa nekuda kwekusiyana kwenguva pakati pekutengeserana kwemari uye kuzivikanwa kwemari, pamwe nekuvapo kwemaakaundi anoda kuverengerwa kwekupera kwenguva.
Mimwe mienzaniso yakajairika yekugadzirisa inosanganisira:
– Mari yekubhadhara kare (semuenzaniso rendi kana inishuwarenzi) inofanira kugoverwa zvichienderana nenguva yekubatsirwa.
- Mari inowanikwa pachine nguva iyo ingave isati yazivikanwa zvizere semari inowanikwa.
- Kuderera kwemutengo wezvinhu zvisingachinji zvakaita semotokari nemidziyo.
– Mari dzinofanira kubhadharwa dzakadai semihoro kana magetsi asi dzisina kubhadharwa kusvika nguva yapera.
- Mari dzisingaunganidzwe uye kuumbwa kwemari yekubatsira vanhu vasina chokwadi.
- Kugadziriswa kwezvinhu zviri muchitoro zvichibva pamhedzisiro yekuverenga masheya.
Kugadziriswa kunoita kuti mari inowanikwa uye inoshandiswa inyorwe munguva chaiyo kuitira kuti gwaro remari inowanikwa rive rakarurama.
7. Gadzirira Kuyera Muedzo Mushure mekugadzirisa
Mushure mekunge zvinyorwa zvagadziriswa zvaiswa mubhuku guru rezvemari, kambani inogadzirira chiyero chekuedza chakagadziriswa. Chiyero ichi chinoshanda sehwaro hwakananga hwekugadzirira zvirevo zvemari zvekutanga. Padanho rino, chiyero cheakaundi chinoratidza mamiriro ekupedzisira kwenguva mushure mekuverenga zvese zvakagadziriswa.
Kana paine kusawirirana kuchiripo, kambani inofanira kuongorora zvakare dhayari rekugadzirisa, kutumira, kana kuti nhamba dzingave dzisina kunaka.
8. Gadzirira Mushumo Mukuru Wezvemari
Kazhinji, mishumo yemari inosanganisira mishumo mikuru inotevera:
1. Mushumo wePurofiti neKurasikirwa
Inopa mari inoshandiswa uye inoshandiswa munguva yakatarwa kuti iwane purofiti kana kurasikirwa. Mushumo uyu unobatsira kuongorora mashandiro ekambani.
2. Mushumo weMamiriro Emari (Bharanzi)
Chinoratidza midziyo, zvikwereti, uye equity kubva pazuva rakatarwa, pepa remari rinoratidza simba rekambani remari, mari yakawandisa, uye chimiro chemari.
3. Chirevo cheShanduko muEquity
Inotsanangura shanduko mumari yemuridzi, kusanganisira mari yakachengetedzwa, mari yekudyara yakawedzerwa, uye dividend kana migove yemunhu.
4. Chirevo Chemari Inoshandiswa
Inotsanangura mari inopinda uye inobuda yakakamurwa kuita mabasa ekushanda, kuisa mari, uye ekubhadhara mari. Mushumo uyu wakakosha pakuongorora kugona kwekambani kugadzira mari uye kugadzirisa zvinodiwa nemari.
5. Zvinyorwa zveZvinyorwa Zvemari (CALK)
Ine tsananguro dzakadzama dzemitemo yekuverenga mari, ruzivo rwakadzama rweakaundi, uye rumwe ruzivo rwakakosha rusingaonekwe zvakananga mumifananidzo. CALK inobatsira vaverengi kunzwisisa mamiriro emushumo.
9. Ongororo yeKuita uye Kuyananisa
Mushumo usati waburitswa, ongororo yemukati inodiwa. Ongororo iyi inosanganisira kuongorora kunzwisisa kwenhamba, kudzienzanisa nenguva dzakapfuura, uye kuongorora zvimwe zviyero. Uyezve, kuyananisa kwakakosha, kusanganisira:
- Kugadzirisa mari yasara nebhangi (bank reconciliation).
- Yananidza mari yekugamuchira nekusimbiswa kwemutengi (kana zvichidikanwa).
- Gadzirisai maakaundi anobhadharwa nemagwaro emutengesi.
- Kuenzanisa kwezvinhu zviri mumabhuku ekuverenga nemabhuku ekuverenga.
Danho iri rinobatsira kuderedza njodzi yekusataurwa zvakanaka uye rinoita kuti mushumo wacho ugadzirire kushandiswa.
10. Gadzira Chinyorwa Chekupedzisira uye Zvinyorwa
Kana mushumo wapera, kambani inogona kunyora zvinyorwa zvekupedzisira kuti ivhare mari yemuhoro nekushandisa kune mari yakachengetedzwa kana kuti capital. Chinangwa ndechekudzosera mari yemuhoro kusvika pazero pakutanga kwenguva inotevera.
Chekupedzisira, nyora pasi maitiro ese: marisiti ekutengeserana, zvinyorwa zvejenari, mabhuku emabhuku, zviyero zvekuedza, zvigadziriso, uye mishumo yekupedzisira. Magwaro akanaka anobatsira kuongororwa kwemari mune ramangwana, kuongororwa kwemitero, uye kuongororwa kwemanejimendi.
Mhedziso
Maitiro ekuzivisa zvemari matanho akabatana, kubva pakugadzira mitemo nekuunganidza humbowo hwekutengeserana, kunyora nekutumira, uye kugadzirisa kwekupedzisira kwenguva, kusvika pakuratidzwa kwemushumo nekuongorora. Kururama, kuenderana kwemitemo, uye kudzora kwemukati ndizvo zvakakosha pakugadzira mishumo yemari yakakodzera, yakavimbika, uye ine mutoro. Nekutevera maitiro akakodzera, makambani haangozadzise mabasa avo epamutemo chete asiwo anowana maturusi ehurongwa hwekuronga kukura uye kutonga njodzi zvinobudirira.
