Maitiro eAccounting Cycle: Gwaro Rakakwana Kubva Pakutanga Kusvika Pakupera
Kuverenga mabhuku ndiwo musimboti wekushanda kwebhizinesi kwakanaka. Inzira yakarongeka ine matanho akati wandei anoteverwa nguva dzose kunyora, kuongorora, uye kushuma kutengeserana kwemari kwekambani. Maitiro aya anozivikanwa senzira yekuverengera mabhuku. Muchinyorwa chino, tichaongorora nhanho yega yega yenzira yekuverengera mabhuku zvakadzama kuti tipe vaverengi gwara rakazara.
1. Kuzivikanwa uye Kuongorora Kwekutengeserana
Danho rekutanga muchikamu chekuverenga mari ndechekuziva nekuongorora kutengeserana. Iri idanho rakakosha umo mabasa ese ehupfumi ane chekuita nekambani anowanikwa. Mabasa aya anogona kusanganisira kutenga zvinhu, kutengesa zvigadzirwa kana masevhisi, kubhadhara zvikwereti, kugamuchira mari, nezvimwewo.
Danho iri rinosanganisira kuongorora magwaro ekwakabva mari akadai sema invoice, marisiti, macheki, uye zvibvumirano zvechikwereti. Kana kutengeserana kwangoonekwa, kunofanirwa kuongororwa kuti kuonekwe kuti kwakanganisa sei maakaundi chaiwo ari mumabhuku ekambani.
2. Kurekodha Kutengeserana muJenari
Mushure mekuongorora kutengeserana, danho rinotevera nderekukunyora mujenari, rinowanzonzi bhuku rezuva. Jenari ibhuku rinotevedzana kwezviitiko apo kutengeserana kwese kwebhizinesi kunonyorwa pakutanga. Peji rega rega rinosanganisira zuva rekutengeserana, maakaundi akanganiswa, mari yekubvisa mari nechikwereti, uye tsananguro pfupi yekutengeserana.
Maitiro aya ekunyora anofanira kuitwa nemazvo uye nguva dzose. Izvi zvinoita kuti ruzivo rwemari rukwanise kuteverwa nemazvo uye kusimbiswa.
3. Kutumira tsamba kuGeneral Ledger
Danho rechitatu muchirongwa chekuverenga maakaundi nderekuisa zvinyorwa zvejenari kubhuku remabhuku. Bhuku remabhuku muunganidzwa wemaakaundi anogadzira ruzivo rwakapfupikiswa nezvekutengeserana kwese kunoitika panguva yakatarwa.
Akaunti yega yega iri mu general ledger inoratidza chimwe chinhu chemamiriro emari ekambani. Semuenzaniso, account yemari inoratidza mari yese inopinda uye inobuda, nepo account inobhadharwa inoratidza mari yese inokweretwa kukambani. Maitiro aya anozivikanwa se "posting."
4. Gadzirira Kuyera Muedzo
Mushure mekunge zvese zvakanyorwa mujenari zvatumirwa kubhuku guru remari, danho rinotevera nderekugadzirira chiyero chemari. Chiyero chemari irunyorwa rwemaakaundi ese ebhuku uye chiyero chavo chemari yechikwereti panguva yakatarwa. Chinangwa chayo ndechekuona kuti chiyero chemari yese yechikwereti chakaenzana nechiyero chemari yese yechikwereti.
Kana mativi ese ari maviri emari yekuedza asina kuenzana, izvi zvinoratidza chikanganiso mukunyora kutengeserana kana kutumira. Chikanganiso ichi chinofanira kuonekwa uye kugadziriswa nekukurumidza usati waenderera mberi kune danho rinotevera.
5. Kugadzirisa Zvinyorwa zveMumagazini
Mushure mekugadzirira chiyero chekuedza, danho rinotevera nderekugadzirisa zvinyorwa zvejenari. Kugadzirisa kunodiwa kuti unyore mari yakawanikwa uye mari yashandiswa asi isina kunyorwa muzvinyorwa zvejenari zvekare. Kugadzirisa uku kwakakosha kuve nechokwadi chekuti zvirevo zvemari zvinoratidza mamiriro echokwadi emari pakupera kwenguva yekuverenga.
Semuenzaniso, mari inowanikwa asi isati yanyorwa, kana mari inoshandiswa asi isati yanyorwa, inofanira kuwedzerwa kana kubviswa kubva pamari yekupedzisira yeakaundi yakakodzera. Kugadzirisa kunosanganisirawo maitiro ekuverenga kudzikira kwemitengo yezvinhu zvakagadziriswa, amortization, uye zvimwe zvakagoverwa.
6. Gadzirira Kuenzanisa Kwekuedza Kwakagadziriswa
Kana zvigadziriso zvese zvapera, danho rinotevera nderekugadzirira chiyero chekuedza chakagadziriswa. Chikamu ichi chekuedza chinosanganisira maakaundi ese akagadziriswa uye chinogadzirira data rekugadzirira zvirevo zvemari.
Mari yekuedza yakagadziriswa inopa mufananidzo wakarurama wemamiriro emari ekambani isati yagadzirwa.
7. Gadzirira Mishumo Yezvemari
Danho iri ndiro mugumo wechirongwa chekuverenga mari, apo data kubva mubhanga rekuyedza rakagadziriswa rinoiswa mumagwaro akasiyana-siyana emari. Magwaro makuru emari anowanzo gadzirwa anosanganisira:
- Chirevo Chemari Inowanikwa: Chinoratidza mari inowanikwa uye inoshandiswa kwenguva yakati, pamwe chete nepurofiti kana kurasikirwa kwayo.
– Balance Sheet: Inopa mufananidzo wakakwana wemamiriro emari ekambani pakupera kwenguva yakatarwa, kusanganisira midziyo, zvikwereti, uye equity yemuridzi.
- Chirevo Chemari Inopinda: Chinopa ruzivo nezve mari inopinda uye inobuda kubva mumabasa, mari inodyarwa, uye mabasa emari.
– Chirevo cheKuchinja muEquity: Chinoratidza shanduko mu equity yemuridzi munguva yakatarwa.
Mashoko aya emari ndiwo maturusi makuru anoshandiswa nevatungamiriri, varidzi, vanokweretesa, uye vanoisa mari pakuita sarudzo dzakakosha dzezvehupfumi.
8. Kuvhara Mabhuku (Kuvhara Zvinyorwa)
Mushure mekunge magwaro emari agadzirwa, danho rinotevera nderekunyora zvinyorwa zvekupedzisira. Chinangwa chedanho iri ndechekuvhara maakaundi emari (mari inowanikwa, mari inoshandiswa, uye migove) kuitira kuti mari yavo isave zero pakutanga kwenguva itsva yekuverenga.
Maitiro ekupedzisa aya anoita kuti mari inowanikwa uye inoshandiswa kubva panguva imwe chete isasanganiswe neyekubva panguva inotevera. Mugumisiro wezvinyorwa izvi zvekupedzisira kugadzirwa kwemari yekuedza mushure mekupedza iyo inosanganisira maakaundi chaiwo chete (midziyo, zvikwereti, uye muridzi wemari).
9. Gadzirira Kuyera Kwemuyedzo Mushure meKupedza
Danho rekupedzisira muchikamu chekuverenga maakaundi kugadzirira chiyero chekuedza mushure mekuvhara. Chikamu ichi chekuedza chinosanganisira maakaundi echigarire chete anoendesa mari yawo kunguva inotevera yekuverenga. Maakaundi emazita haachaonekwi nekuti akavharirwa padanho rekare.
Mari yekuedza mushure mekupera kwemari inoshanda senzvimbo yekutanga yenguva inotevera yekuverenga, ichiva nechokwadi chekuti mari yese inoendeswa mberi yakarurama uye yakagadzirira kunyorwa kwekutengeserana kutsva.
Mhedziso
Kutevedzana kwekuverenga mari (accountancy cycle) inzira dzakasiyana-siyana dzinoita kuti kutengeserana kwemari kwekambani kunyoreswe, kugadziriswe, uye kushumwa nenzira yakarongeka uye nemazvo. Nekutevera kutevedzana uku, kambani inogona kugadzira mishumo yemari yakarurama uye yakavimbika, iyo inokosha pakuita sarudzo dzakanaka dzebhizinesi.
Kuburikidza nekuziva nekuongorora kutengeserana, kunyora mumajenari, kutumira kubhuku remabhuku, kugadzirisa zvinyorwa zvejenari, uye kugadzirira zviyero zvekuedza uye zvirevo zvemari, danho rega rega remaakaundi rinoita basa rakakosha mukuona kuvimbika uye kururama kwedata remari rekambani.
Zvakakosha kuti muongorori wemabhuku wese, achangotanga uye ane ruzivo, anzwisise uye agone nhanho imwe neimwe yehurongwa hwekuverenga mabhuku. Ruzivo rwakadzama uye hunyanzvi hwakasimba hwekuverenga mabhuku ndizvo zvakakosha pakuchengetedza hutano hwemari uye kubudirira kwenguva refu kwesangano rebhizinesi chero ripi zvaro.
