Cash Basis Accounting iri nyore asi Accrual Basis Accounting Inobatsira
Accrual Basis Accounting Kusiyana neCash Basis Accounting
Misiyano pakati pemhando mbiri dzekuverenga ndeye apo mari nemari zvakanyorwa.
Muchikwereti chemari mabhuku, mari inoshandiswa kana mari yakagamuchirwa zvechokwadi uye mari inoshandiswa kana ichinyatsobhadharwa (zvisinei pasinei kana ichinyorwa zvachose). Kuenzanisira musiyano pakati pemitemo miviri inotora muenzaniso apo bhizinesi rinotengesa chinhu uye mutengi anopa chikwereti:
- achishandisa chechipiri chekuverenga mabhizimusi mari yacho yakanyorwa zvakananga
- kushandisa mari yekugadzirisa mabhizimusi mari yacho haigoni kunyorwa kusvikira chikwereti chekubhadhara chakatorwa
Saizvozvowo, kana bhizimusi rinoshandisa mari uye rinopa chikwereti, pakubhadharwa mari yekubhadhara mari yacho yakanyorwa pakarepo, pane kunyorerwa kusvikira chikwereti chebhadharo pasi pemari yekuchengetedza mabhuku.
Kubatsira kwemari-based accounting ndeye nyore - zviri nyore kwazvo kuchengetedza mari inoyerera munguva chaiye nekungoongorora bhaganji rebhangi panzvimbo yekuongorora mabhizimusi anogamuchirwa uye kubhadhara mari. Sezvo mabhizinesi akawanda akakundikana nekuda kwekutadza kwakashata kwekuyerera kwemari , mabhizimusi anoshandisa kuwedzera kwekugadzirisa zvinyorwa achiri kudiwa kuti aite cash flow analysis .
Kubatsira kweKubhadharira kweAccal
Zvisinei, kunyange mari-based accounting inogona kupa mufananidzo-mu-nguva mufananidzo webhizimisi mari inoyerera, accrual-based accounting inopa mufananidzo wakajeka wenguva refu yezvematongerwo emabhizimisi - mari uye mari zvinowanzoratidzwa, zvichibvumira bhizinesi kuti kunyatsodzokorora mafambiro uye kuchengetedza mari.
Accrual accounting inoita kuti zvive nyore kuenzanisa zviwanikwa nemari. Semuenzaniso, kana sekonkontidzi iwe wakabhadhara $ 5,000 muzvivakwa zvekuvaka kweprojekiti munaDecember, wakapedzisa basa mumwedzi iwoyo, asi haana kugamuchira kubhadhara kusvikira February inotevera achishandisa mari kuverenga mabhuku ako aizoratidza kurasikirwa kukuru kwenguva kuguma munaDisemba asi purogiramu yakawanda kwenguva inotevera inosanganisira February. Nekuwedzera mari, iwe unogona kutora mari kubva kubasa muna December - mwedzi iwoyo wawakabhadhara zvinhu zvokuvaka.
Cherechedza kuti pakati pezvimwe zvipo zvekushandisa bhizinesi rekugadzira purogiramu software , kushandisa shanduro yeprogram yeprogramu kunogona kuita nyore nyore kuverenga accounting.
Mitero Inobatsira yeKubvumirana neCash Accounting
Kunyangwe bhizimisi rako rinoshandisa kuwedzera kana kubhadhara mari kunogona kuva nemigumisiro inokosha pamutero. Semuenzaniso, kana gore rako rezvemari riri kuguma kwaDecember uye bhizinesi rako rekubhadhara mubhadhari mutengi we $ 10 000 munaNovember wegore razvino asi haagamuchiripo kusvikira munaJanuary gore rinotevera, pasi pekuwedzera kwekuita $ 10 000 yaizobatanidzwa semari gore razvino rekubhadhara asi uchishandisa nzira yemari iyo $ 10 000 yaizobatanidzwa mugore rinotevera.
Ndeipi yeMethodzi Inofanira Kuda Bhizimisi Renyu?
Vakawanda vanongotengeserana chete uye mabhizimisi maduku vanoshandisa mari yekuverenga mabhuku; zvisinei, kubhadharwa kwehuwandu hwemari ndiyo nzira yekuverenga mabhizinesi akawanda uye vashandi vanofanirwa kushandiswa nemutemo muUnited States neCanada. Ona Iwe Unofanira kushandisa Cash kana Accrual Accounting System .
Nenzira yakawanda, kana bhizimisi rako rinotora zvigadzirwa uye rinotengesa zvinhu zvinotengeswa iwe unotarisirwa kushandisa nzira yekuwedzera, sezvinozoita bhizinesi rinowedzera chikwereti kune vatengi , sezvo mari yekubhadhara mari haine nzvimbo yekucherechedza mari yavatengi vanokwereta pane imwe nhoroondo.
Mazhinji emabhizimisi akabatanidzwa anoshandisa nzira yekuwedzera. Makambani ehurumende anotengeserana mukutengeserana kwemabhizimisi inofanirwa kutevera Maitiro Akarehwa Akagadziriswa Nheyo (GAAP) dzinoda kuwedzera-based accounting, sezvo vashandi vanoda mifananidzo yakajeka inokwanisika yehurumende yemari yekambani.
Kana usina mubvunzo chengetedza neanomu accountant wako kuti ndeipi nzira yaunofanira kushandisa.
Uyewo inozivikanwa seAcrual accounting; Nzira yekuverengera.
Mienzaniso: Accrual basis accounting inopa mifananidzo yakajeka yehupfumi hwebhizimisi rako.