Zvamunoda Kuziva Nezvokutengesa Zvinhu
Mushure mekutsvaga kwekusiya mashandisiro ebasa rayo, inotamirwa kushanda mukugadzira zvinyorwa . Icho ndicho chikamu chechipiri mutafura.
Chikamu chokupedzisira chekugadzirwa kwemagetsi chakapedzisa zvinhu.
Mhedziso yekupedzisira iri patafura iri pasi inoratidza kuvhara kwekinyorwa apo inoshandiswa inosiya kushanda uye inoendesa kune zvinhu zvakapedzwa. Zvose izvi zvinyorwa zvinyorwa zvinofanira kuitwa muInventory Journals yako yezvinhu zvose zvaunogadzira.
Chii chinonzi Inventory Cycle of Company?
Nzira yekuenzanisa kwekambani inoumbwa nezvikamu zvitatu: kutungamirira kana chikamu chekutungamira, chikamu chekugadzira, uye zvinhu zvakapedzwa uye kutora chikamu. Chikamu chekutonga ndicho chikamu chenguva inotora kuronga uye kugamuchira zvigadzirwa zvakasvibirira. Chikamu chekugadzirwa kwebasa ndiro basa rinoenderera mberi muchikamu. Chikamu chekupedzisira ndiyo nguva iyo yakagadzirirwa zvinhu uye inoramba iri muzvitoro uye nguva yekuendesa kune mutengi. Nyaya yekuverenga inoenzaniswa semazuva mazhinji.
Semuenzaniso, kuenzanisa kwekambani yeXYZ Company kune mazuva gumi nemaviri ekuraira, mazuva makumi matatu ekushanda achienderera mberi, uye mazuva makumi maviri ekupedza zvinhu uye kutengeswa.
Chii chinonzi Accounting Journal?
Imwe nyanzvi yekunyora mabhuku ndeyekunyorwa kwakazara kwekutengesa kwemari kwebhizimisi.
Zvokutengeserana zvakarongerwa maererano nekuenderana kwezviitiko, nemari, nenhoroondo dzakabatwa, uye mune zvakananga kuti nhoroondo idzi dzinobatwa sei. Zvichienderana nehukuru uye kuoma kwebhizimisi, nhamba yekufananidza inogona kugoverwa kune imwe neimwe yekutengeserana, uye chinyorwa chingave chakabatanidza kutsanangura mutengesi.
Muenzaniso weGwaro Rokupinda muInventory
Heino mamiriro ezvinhu. Iwe unotenga $ 100 muzvinhu zvakagadzirwa kuti ugadzire chigadzirwa chako. Heino kubhengetwa kwaunofanirwa kushandisa sezvo sarudzo inofamba kuburikidza nekugadzirwa kwezvinhu zvose nenzira yekupedzisa zvinhu:
Zvinyorwa Zvinyorwa zveInventory
| Debit | Chikwereti |
| Raw Materials Inventory | $ 100.00 |
| Nhoroondo dzinobhadharwa | $ 100.00 |
| Debit | Chikwereti |
| Shanda Mukugadzira Inventory | $ 100.00 |
| Raw Material Inventory | $ 100.00 |
| Debit | Chikwereti |
| Yakagadzirwa Zvakanaka Inventory | $ 100.00 |
| Shanda Mukugadzira Inventory | $ 100.00 |
Kutengesa Inventory yeCash
Paunotamisa chimwe chinhu kubva kuzvinhu zvokutengesa kuti utengese sechigadzirwa, unoendesa chigadzirwa kubva kune imwe nzvimbo (kuverenga) kune mari (mari yezvinhu zvinotengeswa). Kana iwe uchiitengesa mari, iwe unofanirwa kunyora kuvhara mabhuku nokuda kwekutengesa mari uye chikwereti chekutengeswa. Heano uwandu hwekuchengetedza huripo hwaunoshandisa apo iwe unotengesa chinhu chekugadzira mari.
Chiitiko ndechokuti iwe unotengesa chinhu chaunofamba kubva kuwanikwa kwe $ 100.
Mari Yezvinhu Zvakatengeswa Kutengeswa Bhuku uye Cash Journal
| Debit | Chikwereti |
| Mari Yezvinhu Zvakatengeswa | $ 100.00 |
| Yakagadzirwa Zvakanaka Inventory | $ 100.00 |
| Debit | Chikwereti |
| Cash | $ 100.00 |
| Sales | $ 100.00 |
A