Bookkeeping in a firm firm is the basis of the firm's accounting system. Bhuku rezvemabhuku vane basa rekutora nekugadzirisa maitirwo ekugadzirisa kwebhizinesi rebhizimisi uye maitiro ekubatanidza zvinyorwa izvi.
Kana iwe uri muridzi webhizimisi, iwe unofanirwa kuisa iwe pachako maitiro ekugadzirisa kana iwe unofanirwa kukwereta mumwe munhu kuti akugadzirire iwe. Kana iwe uri kuzvipira uye uri bhizimisi rimwe chete, iwe uchazviita iwe pachako. Kana uri kukwereta vashandi uye unotarisira kukura kwakakura, unogona kukwereta mutungamiriri kuti aite mari yako yekugadzirisa uye kuverenga. Kana bhizimisi rako riri kukura asi iwe unotarisira kukura zvishoma, unogona kungobhadhara mutori wenhoroondo kana mubhuku wemabhuku kuti agadzire maitiro ekugadzirisa.
Chii Chinonzi Accountant?
Pane iyo mabhizinesi anonyora uye anotsanangurira kushandiswa kwemari kwekambani, munyori wenhoroondo anotora matanho anotevera uye anoongorora, kuongorora, mishumo, uye kushandura ruzivo rwezvemari yekambani.
Muchengeti Anoitei?
Mutungamiri ndiye chaiyo mukuru wekambani yekuongorora mari. Iye / ane mutoro wekugadzirisa nekuchengetedza kambani yemari yekambani. Mutungamiriri ndiye ane basa rekubhadhara mari uye kutarisira; mune mamwe mazwi, kupindura kubhizimisi rekutsvaga kwedhidhiyo nenzira yakakodzera uye inotarisirwa. Mumwe mutungamiriri anowanzobhadharwa sebhizimisi rinowedzera.
Bookkeeping With and Without A Computer Program
Izvi zvidzidzo pakuchengeta mabhuku zvinokudzidzisa iwe kunyanya kubhengeta pasina kushandisa purogiramu yemakombiyuta. Sei uchifanira kuziva kuti sezvo kune dzakawanda zvirongwa zvemakombiyuta kunze uko unogona kushandisa? Wati wambonzwa shoko iri, "Garbage in, marara kunze?" Iwe unofanirwa kunzwisisa chinangwa chekuchengetedza shure kwezvaunopinda purogiramu yemakombiyuta kuitira kuti upinde muhutano hwakarurama. Rimwe remadzidzisi gare gare richabata nekushandisa purogiramu yemakombiyuta kugadzirisa mabhuku kwebhizimisi rako sangano.
01 - Unofanirwa kushandisa Bhuku rimwechete kana kaviri kuverenga mabhuku?
Kana kambani yako iine upi hupi zvese uye kuoma kunzwisisa, iwe unoda kuisa kabhuku kaviri-kupinda. Zvinyorwa zviviri, kana zvishoma, zvinogadzirwa kune imwe shanduro. Chibvumirano chinoitwa kune imwe nhoroondo uye chikwereti chinoitwa kune rimwe gwaro rekuverenga. Icho ndicho chiyiko chekuverengera kaviri-kupinda .
02 - Unofanira kushandisa Cash kana Accrual Accounting here?
Chimwe chezvisarudzo zvokutanga zvaunofanira kuita pakugadzira bhuku rako rekuchengetedza mabhuku nderekuti kana usashandisa mari kana kuwedzera maitiro ekugadzirisa . Kana uri kuita sangano duku, bhizimisi rimwe chete kubva kumusha kana kunyange chikuru chekuongorora mazano kubva kune rimwe munhu-office, iwe ungada kubatisisa mari yekuverenga mari . Kana ukashandisa kubhadhara mari, iwe unonyora mutengesi wako apo mari chaizvo inoshandura maoko. Cash inogona kuva chinhu kubva pamari chaiyo kumakambani ekubhadhara mari. Dzimwe nguva makambani anotanga bhizinesi ravo vachishandisa kuverenga mari uye kuchinja kuti vawedzere kuverenga sezvavanokura.
Kana iwe uri kuenda kupa vatengi vako chikwereti kana iwe uri kuenda kukumbira chikwereti kubva kune vatengesi vako, saka unofanirwa kushandisa accrual accounting system. Uchishandisa kubhadhara mari, iwe unonyora kutenga kana kutengesa pakarepo, kunyange kana mari isingashanduki maoko kusvikira panguva yakazotevera, yakadai seyenyaya yeAngounts Payable kana Inhoroondo Inogamuchirwa.
03 - Zvinyorwa - Kunzwisisa Pfuma, Masimba, uye Equity
Iwe usati watanga bhuku rako rekuchengetedza mabhuku, unofanirwa kunzwisisa mabhizimisi ezvinyorwa zvakasimba - zvinhu , zvikwereti, uye kuenzanisa . Asset ndiyo zvinhu izvo kambani inayo yakadai sekugadzirisa kwayo uye zvikwereti zvinowanikwa. Zvikwereti ndizvo zvinhu izvo kambani inokwereta seye chavanokweretesa kune vanotengesa (kubhadhara makero), mabhengi uye mabhizimusi emabhizimisi, mabhenji, uye chero chikwereti chipi zvacho mumabhuku. Equity ndiyo iyo muridzi webhizimisi wemurizimisi uye chero varairi vese vari mune zvakasimba.
Kuenzanisa mabhuku
Kuti uenzanise mabhuku ako, unofanirwa kuchenjerera kutarisa zvinhu izvi uye uve nechokwadi chokuti kutengesa kunobata nezvinhu, zvikwereti, nekuenzanisa zvakanyorwa zvakanaka uye munzvimbo yakarurama. Pane chinyorwa chinokosha chaunogona kushandisa kuti uone kuti mabhuku ako nguva dzose anoyera. Izvozvo zvinonzi inonzi accounting equation :
Nhaka = Imari + Equity
Nhoroondo yekufananidza inoreva kuti zvinhu zvose bhizinesi (own) zvinowirirana nezvitongwa zvinopesana nebhizimisi (zvikwereti uye kukwana). Zvikwereti zvikwereti zvinobva pane zvaunokwereta vatengesi nevakweretesi. Vadzidzisi vemabhizimisi vane mhosva pamusoro pezvinhu zvakasara (kuenzana).
Pakutanga Bhuku Rekuchengetedza Mitemo Inoenderana neA Accounting Equation
Ngatinyatsoongororei zvinhu, zvikwereti, uye nekuenzanisa kuitira kuti uve nekunzwisisa kwakakwana kwezvinhu zvinosanganisira imwe neimwe.
- Asset : Kana ukatarisa iwe kutarisa maitiro ebhadharo , iwe uchaona pfuma, mvumo, uye kubhadhara makambani. Nhoroondo dzeAsset dzinowanzotanga nekambani yemari uye nhamba yekuchengetedza mabhengi. Zvadaro, nhoroondo yekuverenga inogamuchirwa, uye zvinhu zvakasimbiswa zvakadai sevhu, zvivako, uye michero nemichina zvakanyorwa. Izvo zvinhu zvinooneka. Iwe unogona chaizvo kuvabata. Makambani anewo zvinhu zvisingaoneki zvakadai sevashandi vanofarira.
- Zvikwereti : Izvakabhadhakiti maakidhesi pabhadharo rinosanganisira zvose zviripo zvino uye kwenguva refu. Mazuva ano zvikwereti kazhinji zvinowanikwa mari dzinowanikwa uye dzinowedzerwa. Nhoroondo dzebhadharo inowanzowanikwa iyo bhizimusi rinobhadhara kune vanotengesa, makadhi emakwereti, nemari yekubhadhara mabhangi. Kubhadharwa kuchava nemitero inokweretwa kusanganisira mutero wekutengesa uripo uye hurumende, hurumende, hutano hwehupfumi, uye Mutero weMedare pamusoro pevashandi vanowanzobhadharwa kwegore rimwe nerimwe.
- Equity : Kubhadhara maakaiti kunosanganisira zvose zvinonzi varidzi vanopesana nekambani. Zviri pachena, muridzi webhizimisi ane ruzivo rwekutsvaga, uye ingangodaro iga yekushambadzirwa kwekambani. Kana iyo ikambani yakatora kune imwe sarudzo, iyo inofungidzirwa pano zvakare.
04 - Nheyo Nyaya Basics - Imari, Mari, Mariro
Kana iwe wakatarisa chikamu chezeri muChitatu 4, unodzidza nezvezvinhu, zvikwereti uye nekuenzanisa. Kana iwe uchienderera mberi kumutemo wemari , iwe unodzidza pamusoro pemari, mari, uye mari.
Mitsva yose iyo mari inobhadharwa nebhizimisi mukutengesa michero yayo kana mabasa. Mariro, iyo inonziwo mari yezvinhu zvakatengeswa, iyo mari yose bhizinesi rinopedza kutenga kana kugadzira zvinhu kana mabasa ayo anotengesa kune vatengi varo. The Purchases account tracks goods purchased. Mari inoshandiswa ndiyo mari yose inoshandiswa kutevedza kambani iyo isingatauri zvakananga nechigadzirwa kana basa rinotengeswa. Muenzaniso webhadharo yekodzero Mishahara uye Misha.
Bhuku rinochengetedza mabhuku rinokonzerwa nekuona zvikwereti umo kutengeserana kunofanira kunyorwa. Semuenzaniso, kana bhizinesi richiita kutengesa mari kune mutengi uye bhizimisi rako rinoshandisa mabhuku maviri-kupinda mabhuku, iwe unyoresa mari yakagamuchira muAlex account inonzi Cash uye kutengeswa kwaizonyorwa muzvesitorendi yemari inonzi Sales. Heano mumwe muenzaniso wekupinda mabhuku pakutengeswa kwemari. Uyu unokanda mune imwe shanduko - izvo mubhuku wemabhuku anofanira kuita kana mutero wekutengesa uchibatanidzwa.