Zvibvumirano uye zvikwereti zvinoumba hwaro hwekaviri-kupinda maitiro ekugadzirisa. Pasina kunzwisisa maitiro avanoita, zvinova zvakaoma kwazvo kuita chero zvinyorwa muhomwe huru yekambani.
Bookkeepers uye vanyori vanoshandisa zvikwereti uye zvikwereti kuti vaenzanise chikamu chimwe nechimwe chinyorwa chakanyoreswa chebhadharo yekambani nemakambani ekutora mari. Kudhindwa kwechipiri-kupinda, zvikwereti, uye zvikwereti zvose zvinosungirirwa muchikwata chekuverenga, Mafa = Masimba + Vaiti 'Equity.
01 - Zvibvumirano uye Mitsva: Sei Zvakakosha?
Zvibvumirano uye zvikwereti zvakaoma kunzwisisa nokuti hazvisi zvakanyanya. Mhedziso nguva dzose inoratidzwa kuruboshwe rweA-akhawunti uye zvikwereti zvinogara zvichiratidzwa kurudyi.
Apo iwe unonzwisisa danho rekutanga iri, wakauya nenzira yakareba kunonzwisisa kukwereta uye zvikwereti. Dambudziko rinosvika pakuziva nguva yekubhadharira kana kukwereta kambani.
02 - Nzira Yokunyora Nharo Nezvikwereti Sezvinyorwa Zvinyorwa
Muzvokwadi, kubhadharwa kwekutengeserana kwakanyorwa nekugadzira zvinyorwa zvekuverenga mabhuku. Kungofanana nezvimwe zvinhu zvose mukuverenga, pane nzira chaiyo yekuita kuwedzerwa kwekinyorwa chepanhau pakunyoresa zvikwereti uye zvikwereti.
Zvikwereti zvinonyorerwa pamutsetse wekutanga wekupinda, fukidza nemuganhu uri kuruboshwe. Zvikwereti zvinonyorerwa pamutsara wechipiri uye zvakagadzirirwa kurudyi nzvimbo mbiri.
03 - Nzira Yekunyora Maitiro Nezvakagadzirwa ZveAkaunti dzeAsset
Zvikwereti zvakanyorwa kune rumwe rutivi rworuboshwe rweT-akhawunti uye zvikwereti zvakanyorwa kurudyi. Funga nezvemitemo inokweretesa inowedzera mazai e-assets, asi zvikwereti zvinoderera mumabhuku e-assets.
Mutsara wehuwandu, kuwedzera kwezvigadzirwa zvakanyorwa sekukwereta, zvinoreva kuti zvakanyorwa kune rumwe rutivi rworuboshwe rwedura. Kuderera kwezvinhu zvakanyorwa sekukwereta uye kunyoresa kurudyi rwedura.
Ngatitaurire kambani inotenga kuwanda kwekutsvaga kwekutengesa kwezororo rekutengesa. Inventory inoshandiswa parizvino , uye kambani inobhadhara iyo yekuverenga nemari. Iko kambani yakatenga $ 10 000 yekutsvaga. Mharidzo yekupinda yaizoita seyiyi:
Inventory $ 10 000
Cash $ 10,000
Inventory yakawedzera zvokuti ndiyo mari uye mari yakaderera, saka inoda chikwereti chekupinda.
Kana ikambani yakasarudza kutengesa chivako che $ 250,000 uye yakagamuchira mari yeimba, mutori wekupinda waizoita seiyi:
Cash $ 250,000
Zvinhu Zvakagadzirika $ 250,000
Mari, mari, yakawanda zvokuti yaizobvumirwa. Fixed assets ingadai yakarumbidzwa nokuti yakaderera.
04 - Kurejera Zvibvumirano uye Mitsara yeMhosva uye Mumiriri weEquity Accounts
Muridzi wekuenzanisa maakaiti agere kurutivi rworudyi rwebhadharo, zvakadai sendima yakawanda uye yakachengetwa kuwanikwa. Ivo vanorapwa zvakangofanana nekodzero dzekodha kana zvichisvika pakunyorera magazini.
Zvibvumirano zvinoderera muzvinyorwa zvemhosva. Zvikwereti zvinowedzera muzvikwereti zvemabhuku. Heino mutemo wekodhadhikiti:
Kuwedzera kwezvikwereti kwakanyorwa sezvikwereti. Iyo yakanyorwa kune rumwe rutivi rwekambani. Kuderera kwezvikwereti kwakanyorwa sekukwereti uye kwakanyorwa kune rumwe rutivi rworuboshwe rwepeji.
Ngatiti kambani inokwereta imwe yevashandi vanokwana $ 1 000 uye iyo bhiri ikozvino yakakodzera. Ndezvipi makambani anokweretesa vatengesi vavo kazhinji zvikwereti zvinobhadharwa uye chikwereti pabhadharo. Hezvino ndiyo nzira iyo muganisi wekugovera waizotarisa:
Nhoroondo Dzinobhadhara $ 1,000
Cash $ 1 000
Iwe unenge uchida kubhadharwa mari nokuti iwe wakabhadhara chikwereti, saka iyo nhamba inoderera. Cash inonzi chikwata nokuti mari iyo nhoroondo yeassetsi yakaderera nokuti mari yaishandiswa kubhadhara mari yacho.
Kana kambani iyi yakasarudza kutenga $ 15,000 pakutsvaga kubva kumutengesi uye kuzviita pachikwereti (kubhadhara makero), iyo inopinda mupepanhau yaizoita seyiyi:
Inventory $ 15,000
Nhoroondo Dzinobhadhara $ 15,000
Iwe unenge uchida kuverenga nokuti inhoroondo yebasa iyo inowedzera mune mutengesi uyu uye kubhadharwa kwekwereti kunonzi kunotarisirwa kwekodha inowedzera nokuti iyo yekuunganidza yakatengwa pachikwereti.
Ngatitarisei mubhuku rekutsvaga kwekambani yemari yeruzhinji. Iti bhizinesi rine vatenzi vaviri uye mumwe muridzi anoda kuisa imwe $ 50,000 mune zvebhizimisi. Heino mhedzisiro inobudiswa mumagazini:
Cash $ 50,000
Muridzi weEquity $ 50,000
Cash inowedzera apo iwe unoita mari. Iyo nhoroondo yebasa, saka kuwedzerwa kunoratidzirwa sechibvumirano uye kuwedzerwa mubhuku rekodzero yemuridzi kunoratidza sechikwereti.
05 - Nzira Yokunyora Nharo Nezvikwereti zveNhepfenyuro yeMari
Mari dzinoshandisa mabhizimusi kubva pamatengo ekudhura mari kune mitero yemitero kune mahofisi emahofisi. Zvakakosha kuti iwe udzidze kutora zvinyorwa zvinyorwa zvakakodzera kwavari nokuti iwe uchava nezvakawanda.
Zvikwereti zvinowedzera muzvinoshandisa mari. Zvitengo zvinoderera mumabhengi emari. Kuwedzera kwezvinhu zvinodhura zvakanyorwa sezvikwereti kurutivi rworudyi rwepeji. Kuderedza kudhura muzvinoshandiswa zvakanyorwa sezvikwereti uye zvakanyorwa kune rumwe rutivi rworuboshwe rwedura.
Heano muenzaniso webhizimisi rebhizimisi rinosanganisira rebhadha yekodhi uye inobudiswa nekutora magazini. Ngatiti kambani inoda kuchengetedza zvigadzirwa zvehofisi. Inotenga $ 750 muhofisi yehofisi uchishandisa mari. Heino mhedzisiro inobudiswa mumagazini:
Office Supplies $ 750
Cash $ 750
"Zvivigiro zvehofisi" ibhuku rebhadharo pamashoko ekuwana mari, saka iwe unogona kubhadhara $ 750. Cash inhoroondo yeasset. Iwe unokwereta kambani yeafisi, munyaya ino, mari, kana iwe uchiishandisa kutenga chimwe chinhu.
06 - Nzira Yekunyora Maitiro uye Makwerero Emitero Kana Nhoroondo dzeMari
A kambani inogonawo kuva nemari yekuwana mari. Makambani akakura dzimwe nguva anowedzera mune dzimwe makambani. Makambani maduku anowedzera mari yakawanda mumari yekutengesa iyo inotengeswa kwenguva pfupi.
Zvibvumirano zvinoderera mumabhengi emari. Zvikwereti zvinowedzera muzvikwereti zvemari. Kuwedzera mune mari kana mari inonyorerwa sechikwata kune rumwe rutivi rworuboshwe rwepeji. Kupera kwemazana emari kana mari yekubhengwa kunyorerwa sematokisi kuruboshwe rwedu.
Ngatitarisei muenzaniso wekutsvaga mabhuku kwekutengesa mari. Bhizinesi duku rine $ 5,000 mumari yekutengesa mari pane zuva rakapiwa. Hezvino iyo iyo kutengesa, mari yeiyo yakasimba, inganyorwa:
Cash $ 5,000
Sales Revenue $ 5,000
Iwe unogona kutumira kutengesa mari sechikwereti. Kuwedzerwa mune zvemari mari, mari yekutengesa, yakanyorwa sezvikwereti. Cash, nhoroondo yeAsset, inokweretwa nemari yakafanana. Nhoroondo yebhasiro inokwikwidzana kana pane kuwedzera, zvakadai munyaya ino.
Aya matanho anovhara mitemo inokosha yekunyora zvikwereti uye zvikwereti kune mavhesi mashanu ayo ari chikamu chekuwedzerwa kuverenga equation .