Shandisai zvamakatengesa kuti mugadzirise bhizinesi renyu
Imwe nyanzvi yekunyora mabhuku ndeyekunyorwa kwakazara kwekutengesa kwemari kwebhizimisi.
Zvitengeserano zvakarongedzwa maererano nekuenderana kwenguva, nehuwandu, nenhoroondo dzakabatwa uye mune zvinotungamirirwa nenyaya idzi. Zvichienderana nehukuru uye kuoma kwebhizimisi, nhamba yekufananidza inogona kugoverwa kune imwe neimwe yekutengeserana uye chinyorwa chingave chakanyatsotsanangurwa kutsanangura mutengesi.
The count accounting magazine ndiyo nzvimbo iyo mashoko acho aripo. Gwaro guru rinonyanya kutarisa mufananidzo mukuru. Muenzaniso wekuverenga peji peji peji ine mapuranga ezuva racho, iyo nhoroondo, chiyero chebhadharo, uye chikwereti chekwereti.
Nguva Yekushandisa Debit kana Chikwereti muIniyano Inopinda
Chimwe chezvinhu zvakanyanya kuoma kuwana gadziriro paunenge uchigadzira mabhuku ako ndeipi nguva yekushandisa debit uye nguva yekushandisa chikwereti. Heano mimwe mitemo iri nyore. Kana iwe uchitevera mitemo iyi, ichaita kuti upenyu hwako hwekuverenga huve nyore nyore.
- Iwe nguva dzose uchashandisa zvose kubhadhara uye chikwereti chemagazini yose. Ndizvo zvinoshandiswa nehurongwa hwekubata mabhuku maviri-kupinda . Iwe une mahwendefa maviri mumagazini yako kupinda. Chimwe nechimwe chichava nekuenzana kwakaenzana - imwe yebhadhiro, imwe yekwereti.
- Yeuka mararamiro ean equation iri apo Assets = Mitemo + Vatengi Equity . Nzvimbo yeAsset ndiyo chikamu chekuruboshwe che equation uye Mahomwe + Edzi weEquity ndiyo chikamu chakanaka chekuenzanisa. Paunenge uchida kugadzira nyota, tsvaga pane chati yako yeakaunti kuti uone kana sarudzo yaunoda kushandisa inowira kuruboshwe kana kuruboshwe rwekuverenga equation.
- Kana iyo nhoroondo iri paAfa kana kuti kuruboshwe, ndiyo Debit side. Chibvumirano chichawedzera iyo maakaiti uye chikwereti chichaderedza. Kana iyo nhoroondo iri paZvikwereti uye Mumiriri weEquity kana kuti nechokurudyi, iyo ndiyo Chikwereti. Chikwereti chichawedzera makero acho uye kubhadhara kuchaderedza.
Zvinyorwa Zvinyorwa Kana Maakaiti Aine Zviyero Zvakawanda
Imwe nzira iri nyore yekuyeuka nguva yekudhonza uye nguva yekutenga chikamu ndeyekuyeuka zviyero zvezvigaro zvemarudzi mashanu ezvinyorwa pane chati chemaaka . Izvo zvakaenzana ndeyokuti iyo nhoroondo ingadai ine chii kana kuwedzera kunopfuura kuderera. Heino runyorwa rwezvinyorwa izvi uye zviyero zvaro zvekare. Kana iwe uchiyeuka izvi, zvinokuchengetedza nguva yakawanda.
- Asset accounts - debit
- Mhosva maakaiti - chikwereti
- Miriyano yemuiti - chikwereti
- Revenue accounts - chikwereti
- Mari mari
Semuenzaniso, kana iwe uri kutora mukana wekero yefaji, iwe unogona kubvisa akaunti yefasi uye kukwereta imwe yenyaya.
Muenzaniso weGwaro Rokupinda
Heano muenzaniso ndewekupinda kwebhuku iwe waizoita pakutanga kwebhizimisi idzva. Kana muridzi akaisa $ 20,000 mune bhizimisi idzva, iyi ndiyo yaizove yakarongeka yemagazini. Panozove nokuwedzera kwezvigadzirwa, kunyanya, iyo mari yekubhadhara, mumari ye $ 20,000 yakanyorwa sebhadhiro uye kuwedzerwa mubhuku rekodzero yemuridzi iyo yaizova chikwereti.
Format of Journal Entry
| Muridzi Wakatanga Bhizimisi | ||
| Akaunti | Debit | Chikwereti |
| Cash | $ 20,000 | |
| Vashandi Equity | $ 20,000 | |