Mienzaniso yePfuma, Masimba, uye Equity
A Balance Sheet chirevo chemamiriro emari ebhizinesi rinotaura kuti zvinhu, zvikwereti, uye kuvhota kwevanei pane imwe nguva panguva. Mune mamwe mazwi, bhaari racho rinoratidza unhu hwebhizimisi rako.
Sirivha yepamusoro ndiyo inonyanya kukosha pane zvinyorwa zvitatu zvemari zvakashandiswa kuratidza hutano hwemari yebhizimisi. Zvimwe ndezvi:
- Mutemo Wechipato , unoratidzira mari yakawanda kwenguva yakati, yakadai semwedzi, nechechina, kana gore. Nayo mari inobhadhara mari inoshandiswa kuderedza mari inoshandiswa panguva iyoyo.
- Iko Cash Flow Statement , iyo inoratidza kutama kwemari uye mari yakaenzana mune uye kunze kwebhizimisi. Kuramba kusingafadzi mari inoyerera chiratidzo chemabhizimisi anotambudzika.
Makambani akabatanidzwa anodikanwa kuisa mabhizimusi emabhuku, zvinyorwa zvekuwana mari, uye zvinyorwa zvemari zvinoshandiswa mumitemo yemari kune avo vanogovana uye vateresi uye masimba ekutonga. Kugadzirira mashizha mapeji ndeyekuda kwekutengeserana chete uye kubatana , asi kunobatsira kuongorora hutano hwebhizimisi.
Iko-ku-date uye yakarurama balance sheet inokosha kumunhu webhizimisi ari kutsvaga chikwereti chakawedzerwa kana kuti mari yekutengesa kana anoda kutengesa bhizinesi uye inoda kuziva kuti zvakakosha zvakadini.
Nhoroondo dzose muGeneral Ledger yako dzakarongerwa sechinhu, nheyo, kana kuenzaniswa. Ukama huri pakati pavo hunoratidzirwa mune iyi equation:
Nhaka = Imari + Equity
Zvinhu zvakanyorwa pamabhadharo emashizha zvinosiyana kubva mubhizinesi kusvika kunebhizimisi zvichienderana nemhizha, asi kazhinji bhadharo rinopatsanurwa kuva zvikamu zvitatu zvinotevera:
Assets
Sezvakaita muzhizha rezveratidziro rinoratidzwa pasi apa, pfuma inowanzogadzirirwa kuva midziyo yemvura-iyo inenge iri mari kana inogona kushandurwa nyore nyore kuva mari-uye isiri yezvigadziri izvo zvisingakurumidzi kuchinjwa kuva mari, zvakadai senyika, zvivako , nemichina.
Nhamba yezvinhu zvinogonawo kusanganisira zvinhu zvisingaonekwi, izvo zvakanyanya kuoma kuzvikoshesa.
Kazhinji akagamuchira maitiro ekugadzirisa mazano (GAAP) mirayiridzo inongobvumira kuti zvinhu zvisingaoneki zvinyorwe pazhizha reji kana dzichiwana zvinhu zvine upenyu hwemazuva uye zvinonyatsooneka zvakanaka pamusika wekutengesa (mutengo unobvira apo mutengi anoda kutenga iyo asset anoda kutengesa) iyo inogona kubviswa. Izvo zvinotaurwa pamusoro pebhadharo pamari yepakutanga kuderedza kuderedza. Izvi zvinosanganisira zvinhu zvakadai se:
- Franchise zvibvumirano
- Copyrights
- Patent
Zvikwereti
Zvikwereti mari inokweretwa nebhizimisi, uye inoputsika kusvika kune zvino uye kwenguva refu. Mazuva ano zvikwereti ndezvakafanira mukati megore rimwe uye zvinosanganisira zvinhu zvakadai se:
- Nheyo dzinowanikwa (inopa invoice)
- Mibairo
- Kubhadhara mutero kunowanikwa
- Pension plan michero
- Chirongwa chekurapa
- Kuvaka uye zvigadzirwa zvemari
- Mutengi anobhadhara (kutengesa kubhadharwa kwezvinhu kana maitirwo kununurwa)
- Utilities
- Zvikwereti zvenguva duku, zvikwereti zvekwereti, kana kuti overdrafts
- Kufarira
- Kukwira chikwereti
- Mutero wekutengesa uye / kana zvinhu uye mitero yebasa rinotengeswa pakutenga
Equity / Earnings
Equity, inozivikanwawo sevashandi vemari, ndiyo inosara mushure mokubvisa zvikwereti kubva kune zvinhu. Kuchengetedzwa kwemari ndeyekuwana mari yakachengetedzwa nekambani-iyo, isingabhadharwi kune vagovani vemukana nenzira yezvikamu .
Kuchengetedzwa kwemari inoshandiswa kubhadhara chikwereti pasi kana kuti kunodzokodzwa mubhizinesi kuti iwane mikana yekuwedzera mikana . Kunyange zvazvo bhizinesi riri mukura, chikamu chekuwana mari inowanzoshandiswa kubhadhara kukura panzvimbo pokubhadhara sezvikamu kune vagovana.
Sample Balance Sheet
| MASHOKO | $ | KUVAKA | $ |
| Nhaka Dzose: | Current Liabilities: | ||
| Cash muBhangi | $ 18,500.00 | Nhoroondo dzinobhadharwa | $ 4,800.00 |
| Petty Cash | $ 500.00 | Mibairo Inobhadhara | $ 14,300.00 |
| Net Cash | $ 19,000.00 | Office Rent | - |
| Inventory | $ 25,400.00 | Utilities | $ 430.00 |
| Nhoroondo dzinowanikwa | $ 5,300.00 | Federal Revenue Tax Kubhadhara | $ 2,600.00 |
| Prepaid Inishuwarenzi | $ 5,500.00 | Overdrafts | - |
| Nhamba Yese Inoshandisa Pfuma | $ 55,200.00 | Mutengi Anotora | $ 900.00 |
| Pension Payable | $ 720.00 | ||
| Fixed Assets: | Union Inoshandiswa Kubhadharwa | - | |
| Land | $ 150,000.00 | Chiremba Anobhadhara | $ 1,200.00 |
| Zvivakwa | $ 330,000.00 | Mutero Mutero Unobhadhara | |
| Zvishoma kuderera | $ 50,000.00 | Total Current Liabilities | $ 24,950.00 |
| Net Land & Buildings | $ 430,000.00 | ||
| Mazuva Akareba Masimba: | |||
| Zvishandiso | $ 68,000.00 | Mari Yenguva refu | $ 40,000.00 |
| Zvishoma kuderera | $ 35,000.00 | Mortgage | $ 155,000.00 |
| Net Equipment | $ 33,000.00 | Zvose Zvikwereti Zvakare | $ 195,000.00 |
| TOTAL ZVINHU ZVINHU | $ 219,950.00 | ||
| Vatengi 'Equity: | |||
| Common Stock | $ 120,000.00 | ||
| Muridzi - Draws | $ 50,000.00 | ||
| Akachengetwa Mipiro | $ 128,250.00 | ||
| Total Owners 'Equity: | $ 298,250.00 | ||
| TOTAL MIBATSIRO | $ 518,200.00 | VANHU VANHU VANHU VANHU | $ 518,200.00 |
Ndinofanira Kuita Bhizinesi reBhandi Yebhizimisi Rangu Here?
Kune bhizinesi yekutanga ndiyo pfungwa yakanaka kuva neakabhadhari kuita bhadha yako yekutanga, kunyanya kana iwe uri mutsva kubhizinesi rezvebhizimisi. Mazana mashomanana madhora emungukori wekambani anogona kubhadhara pachayo kuburikidza nekudzivirira nyaya nevakuru vemitero. Iwe unogonawo kuda kuenda kune chikamu chebhadharo nekodhaini yako kana mushure mekupi kuchinja kukuru kwebhizimisi rako.
Accounting Software Unogona Kubudisa Balance Sheets Automatically
Kuenzanisa mapepa zviri nyore kuita kana iwe uchishandisa accounting software . Accounting software yakagadzirirwa zvidzinesi zviduku zvinogona kuchengetedza nhauriro yako yese yekuongorora uye inoita mabhizimusi emashizha, mitemo yemari yekuyerera, uye mamwe mimwe mishumo zvinowanzoita sezvinodiwa.
Onawo:
Kuenzanisa Sheet - Hurongwa Hwehupfumi - Kunyora Hurongwa Hwebhizimisi
Makomborero ekushandisa Shanduro Dzemabhizimisi Maduku
Kuwana Small Business Financing
Uyewo Anozivikanwa se: Nyaya yemari yemamiriro.