Sisitimu yeAkaunti yeMaoko
Sisitimu yekuverenga maakaundi inzira yekunyora, kuisa muzvikamu, uye kushuma kutengeserana kwemari iyo ichiri kuvimba nezvinyorwa zvakanyorwa nemaoko uchishandisa mabhuku ekuverenga, majenari, uye mapepa ebasa. Kunyangwe nzira iyi yakasiyiwa zvakanyanya nekuvandudzwa kwetekinoroji uye software yekuverenga maakaundi, ichiri hwaro hwakakosha hwekunzwisisa hwaro hwekuverenga maakaundi.
Nhoroondo neKushanduka kweMaitiro eKuverengera Manual
Masisitimu ekuverenga mabhuku nemaoko ave aripo kwemazana emakore. Chimwe chezvipupuriro zvekutanga zvemaitiro ekuverenga mabhuku nemaoko ipapyrus kubva kuEgypt yekare, inotangira kuma3000 BC, yaishandiswa kunyora kuverenga kwemitero uye kubhadhara. Kuverenga mabhuku nemaoko kwakazotanga munguva yeRoma neMiddle Ages muEurope, uko tsika yekuverenga mabhuku nemaoko yakazozivikanwa. Muna 1494, Luca Pacioli, mumongi wekuItaly, akagadzira sisitimu yekuverenga mabhuku nemaoko iyo ichiri hwaro hwekuverenga mabhuku kwemazuva ano.
Muhurongwa hwekuverenga mari nemaoko, kutengeserana kwese kunonyorwa mujenari zvichitevedzana uye zvinotumirwa kubhuku rezvemari. Chinangwa chikuru ndechekuona kuti kutengeserana kwese kwanyorwa uye kunoteverwa kusvika kwaburitswa magwaro ekupedzisira emari, akadai semari inowanikwa uye pepa remari.
Zvikamu zveSistimu yeAkaunti yeManual
1. Chinyorwa cheNhau
Bhuku rezviziviso (Journal) ibhuku rekambani rezuva nezuva apo kutengeserana kwese kunonyorwa pakutanga. Maitiro aya ekurekodha anonzi "kuburitsa nhau." Kunyorwa kwega kwega kwebhuku rezviziviso kunowanzo sanganisira zuva rekutengeserana, account yakakanganiswa, mari yekubvisa mari kana yechikwereti, uye tsananguro pfupi yekutengeserana.
2. Chitupa chemabhuku
Bhuku remabhuku (ledger) ibhuku remabhuku rinonyorwa ruzivo rweakaundi imwe neimwe. Akaunti imwe neimwe iri mubhuku remabhuku ine peji rayo. Heano mimwe mienzaniso yeakaundi dzinogona kuwanikwa mubhuku remabhuku:
- Cash: Kune zvese zvinopinda uye zvinobuda mukutengeserana kwemari.
- Maakaundi Anogona Kubhadharwa: Kune zvese zvinotengeswa nechikwereti.
- Maakaundi Anobhadharwa: Kune zvese zvinotengwa nechikwereti.
- Mari Yekutengesa: Kunyora mari inowanikwa kubva mukutengesa.
- Mari Yekushanda: Kunyora mhando dzakasiyana dzemari dzekushanda.
3. Bhuku Rezvikwereti Zvishoma
Pamusoro pebhuku guru remari, kunewo mabhuku emari anonyora ruzivo rwakadzama nezvemaakaundi chaiwo, akadai semaakaundi anogamuchirwa uye maakaundi anobhadharwa. Mabhuku emari anobatsira kutarisa nekugadzirisa ruzivo rwakadzama rwekutengeserana kwemaakaundi makuru chaiwo.
4. Kuyera Kuedzwa
Chiyero chemari yekuedza (trial balance) runyorwa rwemaakaundi ese emabhuku ane mabhangi avo emari yechikwereti (debit) nechikwereti (credit balances) pakupera kwenguva yekuverenga. Chinangwa cheyero chemari yekuedza ndechekuona kuti mari yese yechikwereti yakaenzana nechikwereti chose.
5. Mishumo Yezvemari
Mishumo mikuru yemari inogadzirwa kubva muhurongwa hwekuverenga mabhuku nemaoko inosanganisira:
- Balance Sheet: Inoratidza mamiriro emari esangano panguva yakatarwa, kusanganisira midziyo, zvikwereti, uye equity.
– Chirevo Chemari Inowanikwa: Chinotsanangura mashandiro emari ekambani munguva yakatarwa yekuverenga, kusanganisira mari inowanikwa uye mari inoshandiswa.
– Chirevo Chemari Inopinda Nemari: Chinoratidza mari inopinda neinobuda yekambani munguva yakati.
Mabhenefiti eManual Accounting Systems
1. Wedzera kunzwisisa kwako nezve accounting yekutanga
Kushandisa sisitimu yekuverenga maakaundi nemaoko kunogona kubatsira maakaundi matsva kunzwisisa zvakadzama zvinhu zvekutanga zvekuverenga maakaundi, zvakaita sekutumira nekunyora mumagazini. Maitiro ekunyora nemaoko anobvumira vanhu kunzwisisa zviri nani pfungwa nemisimboti iri shure kwekutengeserana kwega kwega.
2. Mari Yakaderera Yekushandisa
Masisitimu ekuverenga nemaoko haadi mari yakawanda. Haadi software yekuverenga inobhadharwa, maseva, kana imwe tekinoroji inodhura uye yepamusoro. Kurekodha kunoitwa pamabhuku kana bepa, izvo zvinowanikwa nyore nyore nemutengo unonzwisisika.
3. Kuchinjika
Masisitimu ekushandisa nemaoko anochinjika zviri nyore pakugadzirisa nekuchinja. Varidzi vemabhizinesi madiki vanogona kuwedzera kana kudzima zviri nyore pasina chikonzero chekuisa makodhi kana kugadzirisa mukati mesoftware.
4. Hazvibvi pane tekinoroji
Munzvimbo dzisina ruzivo rwakakwana rwe tekinoroji kana magetsi, sisitimu yemaoko inogona kuva mhinduro inoshanda zvikuru. Sisitimu iyi haidi hardware yekombuta kana software uye inogona kushandiswa chero kupi.
Zvakaipa zveManual Accounting Systems
1. Kukanganisa Kwevanhu
Masisitimu ekushandisa nemaoko anonyanya kuvimba nekururama kwevanhu. Pane njodzi huru yekunyora zvikanganiso, izvo zvinogona kukonzera kusawirirana mumishumo yemari. Kugadzirisa zvikanganiso izvi kunogonawo kutora nguva uye kukanganisa mamwe maitiro ebasa.
2. Nguva Nesimba
Kuchengeta mabhuku nemaoko kunoda nguva yakawanda nesimba kupfuura masisitimu emakombiyuta. Kuverenga nekuwedzera kunogona kunetsa uye kunotora nguva, kunyanya kana huwandu hwekutengeserana hwakawandisa.
3. Kushaikwa kwekuchengetedzwa uye rutsigiro rwekuchengetedza
Ruzivo rwakanyorwa nemaoko runogona kukuvara zvakanyanya, kungave kwakakonzerwa nenjodzi dzakadai semoto, mafashamo, kana kumwe kukuvara. Hapana makopi edhijitari akavimbika, saka kurasikirwa nebhuku remabhuku zvinoreva kurasikirwa neruzivo rwakakosha.
4. Kushanda Zvishoma muScalability
Pamwero mukuru, masisitimu ekushandisa nemaoko anogona kutadza kushanda zvakanaka. Kuwanda kwekutengeserana kunogona kuita kuti kuchengetedza zvinyorwa kuve kwakaoma zvikuru uye kunoda vashandi vakawanda kuti vatarisire mabhuku. Izvi hazvishande zvakanaka uye zvinokanganisa kugadzirwa kwezvinhu.
Kukosha Munguva yeDigital
Kunyangwe masisitimu ekuverenga nemaoko aine matambudziko akasiyana-siyana, kunzwisisa kwakasimba kwenheyo dzawo kuchiri kukosha munguva yedhijitari. Mapurogiramu mazhinji esoftware ekuverenga nemakombiyuta anowanzoita otomatiki maitiro aya emaoko. Saka, kune maakaunti ane hunyanzvi, ruzivo rwekutanga rwemasisitimu ekuverenga nemaoko runobatsira mukunzwisisa pfungwa dziri shure kwekushanda otomatiki kwesoftware yemazuva ano yekuverenga nemaoko senge QuickBooks, SAP, kana MYOB.
Uyezve, mabhizinesi madiki ari munzvimbo dziri kure asina mukana wekushandisa tekinoroji yepamusoro achiri kushandisa masisitimu emaoko kuti afambise mabasa awo. Kunyange zvazvo asingashande zvakanaka, kwavari, sisitimu iyi ndiyo nzira inoshanda uye inodhura zvishoma.
Mhedziso
Masisitimu ekuverenga nemaoko, kunyangwe aionekwa seakare, akaita basa rakakosha mukushanduka kwe accounting uye akaisa hwaro hwemasystem emazuva ano ekuverenga. Kunzwisisa zvakakwana maitiro ekuverenga nemaoko kwakakosha kuti unzwisise misimboti yekuverenga nemaoko inoshandiswa nesoftware yekuverenga nemaoko. Kunyange hazvo kushandiswa kwawo kwaderera munguva yedhijitari, masisitimu aya achiri kushanda, kunyanya munzvimbo dzine hunyanzvi hushoma hwetekinoroji. Kubatanidza kunzwisisa masisitimu ekuverenga nemaoko nekufambira mberi kwetekinoroji kunogona kutungamira kune maitiro ekuverenga nemaoko anoshanda uye anoshanda.
