Bhizinesi rimwe nerimwe, duku kana guru, rinofanira kuita sarudzo pamusoro pekuita sei uye nguva yekunyora mari uye mari. Izvo zvingasarudzwa zviviri zvekurekodhwa uku zvinonzi "cash" uye "kuwedzera."
Pamusoro pezvinangwa zvemitero, iwe uchada kuita chisarudzo chebhizimisi rako usati waisa faira yako yebhizimisi yokutanga .
Nzira yeCash Accounting Inoshanda sei
Mukushambadzira kwemari, shanduro yakanyorwa apo mari chaizvoizvo inoshandura maoko.
Mari iyo inonyorwa apo iwe unogamuchira mari uye mari yakanyorwa apo inobhadharwa.
Muenzaniso wekutanga: Kuti uwane mari yekutengesa , kana iwe ukaita basa uye musayiti mutengi, iwe unonyora mari yekuwana mari yekuverenga mari apo iwe wakagamuchira mubhadharo webasa iroro. Kana iwe uchitumira invoice musi waAugust 12 uye iwe usingagamuchiri chikwereti kusvikira musi waSeptember 1, iwe unonyora chikwereti musi waSeptember 1.
Muenzaniso wechipiri: Nokuda kwekutengesa mari, iwe ungagamuchira mushumo webasa rekufona, asi mukuverenga kweko mari haunyore mari iyo kusvikira iwe wakabhadhara mari yacho . kana iwe uchigamuchira gwaro musi waAugust 15 uye iwe usingabhadhara chikwereti kusvikira musi waSeptember 1, iwe haunyore mari yacho kusvikira musi waSeptember 1.
Pro na Con: Cash account accounting iri nyore kukuyeuka nekunyora, sezvo inotevera bhizinesi rako kutarisa compte. Kana kutengeswa kwakanyorwa muakaunti yako yekuongorora, yakanyorwa mubhizinesi rako.
Asi iyo mari yekugadzirisa mari ingasarati mifananidzo chaiyo yebhizinesi rako, sezvo mwedzi wawakanga wakabatikana kana unonoka wakasiyana nemwedzi wawakagamuchira mari.
Kubvunzurudzwa kweAccrial Kushanda sei
Mukuwedzera kuverenga, mutengo wacho wakanyorwa apo unowanikwa (wakagadzwa) nokutumira invoice kana kugamuchira bhiri.
MuMuenzaniso 1: Kuti uwane mari yekutengesa, uchishandisa nzira yekuwedzera, iwe unyoresa mari iyo basa racho rapera kana kuti chigadzirwa chave chichigamuchirwa; ndiko kuti, iwe wakagamuchira mubhadharo. Mune mienzaniso iri pamusoro, mari kwauri inonyorwa apo iwe unotumira chikwereti, kunyange iwe usati wabhadhara. Mari iyo yakanyorwa apo iwe unogamuchira bhiri, kunyange iwe usina kubhadhara.
MuMuenzaniso 2: Nokuda kwekutengesa mari. Apo iwe unogamuchira mushumo webhadharo, inonzi inoshandiswa pamitero yemitero. Saka iwe unogona kuzvitora gore iroro, kunyange iwe usina kubhadhara mari yacho zvakare.
Pro na Con: Accrual accounting inowedzera kuvhiringidza, asi inoratidza basa rako rebhizimisi roga roga zvakanyatsorurama.
Kugadzirisa Nhoroondo Yenyu
Makambani akawanda maduku anoshandisa nzira yemari yekuverenga, nokuti iri nyore uye iri nyore kuziva nguva yekunyora mari uye mari. Iwe unofanira kushandisa nzira yekuwedzera kana
- bhizimisi rako rine kutengesa kwema $ 5 mamiriyoni pagore, kana
- bhizimisi rako rinochengetedza nhamba yezvinhu zvaunotengesa kuvanhu uye mari yako yakawanda inopfuura $ 1 mamiriyoni pagore.
"Kazhinji, kana iwe uchibudisa, unotenga, kana kutengesa zvinhu, unofanira kuchengeta zvinyorwa uye ushandisa nzira yekuwedzera yekutengesa uye kutenga kwekutengesa."
Inventory inosanganisira chero mutengesi waunotengesa, pamwe chete nezvinhu zvinenge zvichange zviri chikamu chechinhu chinotengeswa.
Kuguma Kwegore Nekutengesa uye Nzira Yenyaya
Pakupera kwegore rako rezvemari, mari uye kubhadhara mari yepamusoro inofanirwa kutaridzirwa panguva yekutengeserana. Heino kuti:
- Mutsara Kana iwe uri pakubhadhara mari uye iwe uchida kuwana mari mugore razvino, tumira mabhiriji usati wapera gore. Kana iwe uchida kunonoka mari, usatumira zvikwereti kusvikira mushure mekutanga kwegore rinotevera. Nekubhadhara mari, bhadhara mari yacho mugore raunotarisira pasi rakaderera mari.
- Mariro Inotora mari mune gore raunoda kuti mari idzi dziverengwe, kuti kuderedza mitero yako. Iwe haufaniri kunge uchibhadhara chikwereti mugore iroro, kana uri kushandisa accrual accounting.
Un-Colletible Bills / Matambudziko Akaipa
Pasi penzira yekuwedzera, kana iwe une vatengi vasina kukubhadhara iwe, unogona kukwanisa kubvisa, kana kuderedza mitero yako, madhora aya akaipa.
Somuenzaniso, ngatiti iwe une muchengeti wawakapa muFebruary. Iwe wakaita kakawanda kuedza kuunganidza mari uye pakupedzisira wakasarudza kuti mutengi uyu haazombobhadhari. Kana iwe uri kushandisa accrual accounting method, iwe watotonyora kutengeswa. Pamberi pemugumo wegore, unogona kutora kutora ichi che-unotengwa kubva pamari yako, nekuderedza mari yako yakawanda uye mutero wako wemutero.
Kuti Uwane Mamwe Mashoko
Kuti uwane mamwe mashoko pamusoro pemiganhu yeRS kumagadziro ekuongorora, ona chikamu ichi cheRS Publication 538: Nguva dzeKubata uye Nzira.
Zvinonzwisisika: Mashoko ari munyaya ino haafaniri kutora mutero kana mazano emutemo. Kana usinganzwisisi kuti ndeipi iyo maitiro ekugadzirisa kusarudza, chengetedza nemudzidzisi wako wekodzero yemutero.