Ukama huri pakati pezvinhu, zvikwereti uye kuenzana kwevanini
Zvakakosha kunzwisisa nheyo dzezvinyorwa zvekuverengera usati wagona kududzira zvinyorwa zvebhadharo . Kunyatsonzwisisa mabhuku ekunyora mabhuku kunobatsirawo kuratidza ukama huri pakati pezvinyorwa zvemari zvekambani .
The Basic Accounting Formula
Nhoroondo yekuenzanisira inoratidzira zvinorehwa neimba iyo (iyo inoshandiswa ) iyo yakatengwa nemari inobhadhara (iyo mvumo) kana nemari varidzi vayo vanoita mari mubhizinesi ( muyero wayo wevashandi kana mari). Ukama uhwu hunogona kuratidzirwa muchimiro chema equation iri nyore:
Kuenzanisa kuenzanisa: Asset = Zvikwereti + Vaiti 'Equity
Iyi kuenzanirana inofanira kuenzaniswa nokuti zvinhu zvose zvakachengetwa (imari) zvinofanira kutengwa nechimwe chinhu, kana chikwereti kana kuti muridzi wemari. Assets inotarisa zvinhu zvakadai sekuverenga kana kukwanisa kubhadhara. Mienzaniso yezvikwereti inosanganisira zvikwereti zvebhangi kana kukweretwa kwemari . Muridzi wemuzinda kana kuenzanisa ndiyo inotengeswa kana mari iyo muridzi aneyo pamba. Bhizinesi rezvemabhizimisi rakachengetwa kubva pakutanga uye rinofanirwa kuva mari, kana kuenzaniswa.
Nhoroondo yekuenzanisa kana bhizinesi sheet equation inogona kuratidzwa mune dzimwe nzira mbiri:
- Zvikwereti = Imari - Edzi Yemari
- Muridzi weEquity = Asset - Mhosva
Kana iwe uchiziva chero zvikamu zvitatu zvezvikamu zvitatu zvekuverenga equation, unogona kuverenga chechitatu chikamu. Kana iwe wakatarisa peji rezeri, unogona kuonawo kuti peji yemari yemiriri inomiririra "fleshed out" fomu yekuverenga equation nehuwandu hwemashoko-nhamba.
Kuchengeta Kuyera
Apo iwe unotanga kambani itsva, yako yekunyora mabhadharo ichave iri inotevera:
- Asisheni = Zvikwereti + Equity Equity
- $ 0 = $ 0 + $ 0
Kana izvi zvichatanga-bhizinesi rebhizimisi shoma, muridzi wacho anogona kuisa $ 1 000 mubhizinesi rekuongorora mabhizinesi. Kana bhizinesi rinoshandisa mabhuku maviri-kupinda mabhuku , saka kuverenga equation ikozvino kuita seyiyi:
- Asisheni = Zvikwereti + Equity Equity
- $ 1,000 = $ 0 + $ 1,000
Zvadaro, bhizinesi iri duku rinogona kutenga mahofisi ehofisi, kushandisa mari, muhuwandu we $ 150. Nenguva isipi, kuverenga kwekuenzanisa kunoita seizvi:
- Asisheni = Zvikwereti + Equity Equity
- $ 1000 = $ 150 + $ 850 nokuti mari inoderedza mari yemuridzi
Izvi zvinoreva kuti iyo yefa yefa ye "Office Supplies" yakawedzerwa ne $ 150 uye nhoroondo yemari yakaderera ne $ 150. Pasinei nemhando yekutengeserana, kuenzanisa kwekuenzanisa kunofanira kugara kwakagadzikana.
The Expanded Accounting Equation
Iyo yakawedzerwa accounting equation inoratidza ukama huri pakati pekutora mari uye bhizinesi peji. Idzi Nhengo ye Equity chikamu chekuverenga equation kunogona kuputswa muzvikamu zviviri, mari, uye mari.
Kusvika ikozvino, kuenzanisa kwekuenzanisa kwakatarira pane zvikamu zvebhadharo. Iye zvino, kutyora chikamu chekodzero yemuridzi wekambani yekuverengera mumari uye mari inoratidzira ukama huri pakati pebhadharo nemashoko ekuwana mari sezvo mari uye mari ndeyezvikamu zvakakosha zvesangano rezvemari .
Zvakawanikwa, izvo zvinonziwo kutengesa mari, ndizvo zvinoshandiswa nebhizinesi kuti ripe chibereko kana basa kune vatengi. Zvinodhura mari iyo bhizinesi rinotora kupa chigadzirwa kana kushanda kune vatengi.
Ukama huri pakati pemari uye mari ndeye nyore. Kana zvikwereti zvakakura kudarika mari, bhizinesi rinoita purofiti. Kana mari isingasviki kudhura, bhizinesi rinotsigira kurasikirwa.
Muridzi kana vadzidzisi vekambani vanogonawo kubvisa mubhadharo kana kuenzana kubva mubhizinesi. Kana iyo kambani ikabatanidzwa, iyo iyo mubhadharo inogona kunge iri mukana yezvikamu zvakabhadharwa nekampani. Zvisinei, kana kambani idiki uye iri pamba chete , kubatana kana kukwanisika kwekambani , ipapo muridzi kana vatenzi vachatora draw kubva kubhizimisi semisha yavo.
Iyo yakawedzerwa accounting accounting, mushure mokufunga nezvekutengesa mari uye mari, ndeyokuti:
- Nhaka = Imhosva + Edzi Yemari + Imari - Mari - Inotora
- uko: Kuwedzera kwezvikamu Kuwanikwa kweEquity
- Mariro inoderedza Mumiriri weEquity
- Inotsvaga kana Kuparadzanisa kunopera Mumiriri weEquity
Zvakakosha kuti bhaari yako yekuenzanisa ibhadharo nokuti, kana ikasaiti, mharidzo yako yezvemari haigoni kunzwisisika kana kukubvumira kuchengetedza zvekutengesa kwako kwemari. Iko kuenzanisa kuenzanisa kunoita seongororo-uye-miyero yehurongwa kuve nechokwadi chekuti nhoroondo dzose dzakakosha dzakagamuchira zvinyorwa mumadhora chaiwo zvakaenzana nekutengeswa kunoitwa.