Dzidziso yeAkaunti yeMari
Pendauluan
Kuverengera mari ibazi rezvemaakaundi rinotarisa pakupa ruzivo rwemari kuti zvibatsire mapato ekunze, akadai sevanoisa mari, vanokweretesa, uye vatongi. Pakupa ruzivo urwu, kuverengera mari kunobva padzidziso dzakasiyana-siyana dzinobatsira kuona kuti ruzivo rwemari runoyerwa sei, runozivikanwa sei, uye runoshumwa sei. Dzidziso dzezvemaakaundi emari dzinoita basa rakakosha mukupa gwara rakarongeka uye rine musoro rekugadzirisa matambudziko anomuka mukuita kwekuverenga mari.
Nhoroondo neKuvandudzwa kweNyanzvi yeAkaunti yeMari
Dzidziso yekuverenga mari yakashanduka pamwe chete nenguva uye kudiwa kweruzivo rwemari. Muzana remakore rechi15, Luca Pacioli, mufundisi weFranciscan wekuItaly, akatanga pfungwa huru yezvinyorwa zvekuverenga mari inozivikanwa se double-entry bookkeeping. Sisitimu iyi yakava hwaro hwedzidziso yemazuva ano yekuverenga mari uye maitiro.
Uyezve, kubva muzana remakore rechi19 kusvika kutanga kwezana remakore rechi20, dzidziso yekuverenga mabhuku yakatanga kukura uye kuva yakaoma zvikuru. Kubudirira kwemaindasitiri uye kumuka kwemakambani ehurumende kwaida mitemo yekuverenga mabhuku kuti pave nechokwadi chekuti mishumo yemari inogara yakavimbika uye yakabatana. Izvi zvakaita kuti pave nemasangano akasiyana-siyana, akadai seFinancial Accounting Standards Board (FASB) muUnited States neInternational Accounting Standards Board (IASB), ayo anoita basa guru mukuisa mitemo yekuverenga mabhuku yepasi rose.
Dzidziso yeAkaunti yeMari
Kune dzidziso dzakasiyana-siyana dzinoshandiswa mukuverenga mari. Heano mamwe edzidziso huru dzakave nepesvedzero huru munyika yekuverenga mari.
1. Dzidziso yeKubvisa Mari
Dzidziso yekubvisa mari inobva pamisimboti mikuru uye pfungwa dzepasi rose kuti ivake maumbirwo ekuverenga mari. Dzidziso iyi inoshanduka kubva pane zvakajairika kuenda kune chaiyo uye inoshandiswa kugadzira misimboti yekuverenga mari inogamuchirwa. Dzidziso iyi ine chinangwa chekugadzira mamodheru ekuverenga mari akakodzera uye mitemo kuburikidza nemaitiro ekubvisa mari zvichibva pane zvinoonekwa sechokwadi.
2. Dzidziso yeInductive
Kusiyana nedzidziso yekufungidzira, dzidziso yekufungidzira inotarisa pakuunganidzwa kwedata uye kucherechedza maitiro aripo ekuverenga. Kuburikidza nekuongorora data iri, dzidziso yekuverenga inozogadzirwa. Dzidziso iyi inosimbisa kukosha kweruzivo rwekuongorora uye humbowo hwakasimba mukuumbwa kwenheyo dzekuverenga.
3. Dzidziso yeNormative
Dzidziso yeNormative inoreva kuumbwa kwedzidziso yeaccounting yakavakirwa pamitemo chaiyo kana zvinotarisirwa pamusoro pekuti accounting inofanira kuitwa sei. Dzidziso iyi yakavakirwa pazvitendero zve normative value, izvo zvinowanzova zvemunhu oga. Dzidziso yeNormative inowanzo shandiswa mumitemo yeaccounting iyo makambani anofanira kutevedzera.
4. Dzidziso Yakanaka
Kusiyana nedzidziso dzinotevedza mitemo, dzidziso dzakanaka dzinovavarira kutsanangura nekufanotaura maitiro chaiwo ekuverenga. Dzidziso idzi dzakavakirwa pakuongorora kwezviitiko uye dzinoedza kutsanangura kuti sei makambani achisarudza mamwe maitiro ekuverenga. Dzidziso dzakanaka dzinotarisa hukama hwechikonzero-nemhedzisiro uye dzinowanzoshandiswa mukutsvagisa kwekuverenga.
Hurongwa hwepfungwa dzeAkaunti
Hurongwa hwepfungwa dzekuverenga mari ndiyo hwaro hwedzidziso dzekuverenga mari hunoshandiswa nemasangano anoisa mitemo mukugadzira mitemo yekuverenga mari. Hurongwa uhwu hwepfungwa hunopa gwara uye hunotsanangura chikonzero chinoshandiswa mukugadzirira magwaro emari.
1. Zvinangwa zveMishumo Yezvemari
Chinangwa chikuru chemashoko emari ndechekupa ruzivo runobatsira kune vanoisa mari, vanokweretesa, nevamwe vari kunze mukuita sarudzo dzezvehupfumi. Ruzivo urwu runofanira kunge rwakakodzera, rwakavimbika, uye rwakaenzana.
2. Kufungidzira kweAkaunti
Kune fungidziro dzinoverengeka dzinoshandiswa mukuverenga, dzinosanganisira:
– Chikamu Chebhizinesi: Kambani inoonekwa sesangano rakasiyana nevaridzi vayo kana mamwe mapato.
– Kuenderera Mberi Kwebhizinesi: Zvinofungidzirwa kuti kambani icharamba ichishanda nekusingaperi.
- Accrual Basis: Kutengeserana kunonyorwa kana kwaitika, kwete kana mari yagamuchirwa kana kubhadharwa.
3. Hunhu Hwakanaka hweRuzivo Rwemari
Nekuti magwaro emari anofanira kunge anobatsira, anofanira kunge aine hunhu hwakati wandei, hunosanganisira:
– Kukosha: Ruzivo rwunopihwa runofanira kubatsira pakuita sarudzo.
- Kuvimbika: Ruzivo harufanirwe kunge rusina zvikanganiso uye rusaruro.
- Kuenzanisa: Ruzivo runofanira kuenzaniswa pakati penguva uye pakati pemakambani.
4. Zvinhu zveMishumo Yezvemari
Mishumo yemari ine zvinhu zvakasiyana-siyana zvinoratidza mamiriro emari ekambani uye mashandiro ayo, zvinosanganisira:
– Zvinhu: Zviwanikwa zvinodzorwa nekambani nekuda kwezviitiko zvekare uye zvinotarisirwa kupa mabhenefiti ehupfumi mune ramangwana.
– Zvikwereti: Zvisungo zviripo zvinobva muzviitiko zvekare uye kugadziriswa kwazvo kunotarisirwa kuti zvikwanisike kuburitsa mari kubva kukambani.
– Equity: Mubereko wasara muzvinhu zvekambani mushure mekubvisa zvikwereti.
– Mari inowanikwa: Kupinda kwemari kana kumwe kuwedzera kwezvinhu zvekambani kana kubhadhara zvikwereti.
– Mutoro: Kubuda kwezvinhu kana zvimwe zvinokanganisa zviwanikwa zvekambani.
5. Kuziva uye Kuyera
Kuziva zvinoreva kunyora chinhu chemari mumagwaro emari, ukuwo kuyera kuri iko kuona huwandu hwemari hunofanira kuzivikanwa mumagwaro emari. Zvese zvakakosha pakuona kuti ruzivo rwunopihwa rwakavimbika uye rwakakosha.
Kushandiswa kwedzidziso muAccounting Practice
Mukuita, dzidziso dzezvekuverenga mari dzinoshanda sehwaro hwekugadzira mitemo yekuverenga mari inoshandiswa mukugadzirira magwaro emari. Masangano anoisa mitemo yakaita seFASB neIASB anoshandisa dzidziso yekuverenga mari senzira yekutungamira mukugadzira mitemo yekuverenga mari kana misimboti inofanirwa kuteverwa pasi rose.
Kushandiswa kwedzidziso iyi kunobvumirawo kuenderana uye kujeka mumishumo yemari. Semuenzaniso, nekushandisa mitemo yepasi rose yakaita seInternational Financial Reporting Standards (IFRS), makambani anogona kuona kuti mishumo yavo yemari ndeyemhando yakavimbika uye yakafanana neyemamwe makambani pasi rese.
Mhedziso
Dzidziso yezvemari inoita basa guru mukugadzira hwaro hwakarongeka uye hune musoro hwesainzi yekuverenga mari. Nekunzwisisa dzidziso dzakasiyana-siyana dzekuverenga mari, vaongorori vemaakaunti nevagadziri vemitemo vanogona kugadzira misimboti yekuverenga mari iri nani uye inowirirana. Uyezve, kushandiswa kwemisimboti iyi kuburikidza nehurongwa hwepfungwa uye mitemo yepasi rose yekuverenga mari kunoita kuti ruzivo rwemari rwunopihwa kune vashandisi vekunze ruve pachena, rwakavimbika, uye rune basa. Izvi zvinozopedzisira zvaita kuti pave nemisika yemari inoshanda uye yakarurama.
