Nzira yekugadzirisa sei mari inogamuchirwa magazini inopinda
Muenzaniso Unobatsira
Uyu muenzaniso unobatsira kumabhizimisi maduku anopa chikwereti kuvatengi vavo:
Iwe ndiwe muchengeti wemabhuku we XYZ Clothing Store . Mutengi achangobva kuputika muchitoro chako uye akatenga zvinhu zvinotevera:
- 3 mapaviri e masokisi ye $ 12.00
- 2 shati dzevarume zve $ 55.00
Izvi zvinotengesa kushambadzira kwe $ 67.00. Mutero wekutengesa uri munharaunda yako ndeye 6% ye $ 4.02 mukutengesa mutero. Zvinotengeswa zvacho zvinodarika $ 71.02. Mutengi ane kambani nechitoro chako uye anoronga kutenga zvigadzirwa izvi pachikwereti. Heino kuwanikwa kwekuchengetedza mabhuku iwe waizoita, tarisira kushandisa computer yako accounting software , kuti urenge bhuku rekutengesa.
Iwe unogona kupinda iyi ruzivo munzvimbo mbiri. Kutanga, iwe ungapinda dhipatimendi mu Sales Your yako. Chechipiri, iwe unogona kupinda dheta mukambani yemutengi. Iko kunopinda mubhuku revatengi kunofanira kutarisa chimwe chinhu chakadai:
- (Nhasi Zuva) Clothing-Sales Receipt # $ 71.02
Iko kupinda mune zvekutengesa bhuku rako rinoshandisa zvidimbu zvitatu - zvinyorwa zvekutengesa, kutengesa zvizere, uye mutero wekutengesa. Heino mhedzisiro yechipinda chaizotarisa:
Sales Journal Inopinda - Chikwereti Chekuwana Kwemazuva (Mazuva Ano)
| Debit | Chikwereti |
| Nhoroondo dzinowanikwa | $ 71.02 |
| Sales | $ 67.00 |
| Mutero Mutero Wakabatanidzwa | $ 4.02 |
Nyoreji Inopinda Chikamu
Kuverenga kwekubata kaviri kwakawanda kwakafanana neNewt's Third Law, iyo inotaura kuti pane zvese zvinenge zvakaenzana uye zvinopesana. Nekaviri yekupinda kwehuwandu yemabhuku, mutengesi wega wega wezvemari unobatsira zvakakwana uye zvinopesana mune zvinyorwa zviviri zvakasiyana.
Pfungwa inokosha ndeyokuti Asset = Mitemo + Equity, mabhuku anofanira kuramba akaenzana.
Chikwereti kutengesa zvinobva zvataurwa pamusoro pemutemo wekuwana uye bhadha rekambani. Pamusoro pekutora mari, kutengeswa kwakanyorwa sekuwedzera kwekutengesa mari, mari yezvinhu zvakatengeswa, uye pamwe mari. Chikwata chekutengeswa chinoratidzwa pazhizha rekuwedzera sekuwedzerwa kwezvinyorwa zvinogamuchirwa, nekuderera kwekuverenga. Kushandurwa kunoratidzwa kune chikwereti chekuchengetwa kwechiyero chemari yakawanikwa. Pamwechete, mutambo uyu unofanira kunyorwa apo mutengi anotora zvigadzirwa uye anotora umwene.
Chikwereti Zvido
Apo makambani anowedzera chikwereti kune mutengi, inotora nguva yakati iyo invoice kana kuti yekutengesa kunokonzerwa, semuzuva makumi matatu. Iyo kambani inogona kupawo kutengesa kana kubhadhara kuchiitwa munguva shoma shoma, kureva mazuva gumi.
Marikiti yokutengesa inotakura nguva yakati iyo invoice inokonzerwa. Uyezve, vanowanzopa mari inodhura kana kubhadhara kuri kuitwa mukati meimwe nguva yekutengesa zuva rairo.
Credit Sale
Kutengeswa kunonyorwa apo njodzi nemubairo inowanikwa muchibereko ichiendesa kune vatengi, uye zvinoguma mune mari uye mari.
Mariro inofanirwa kubhadharwa uye zvinhu, zvakadai sekuenzanisa, inofanira kubhadharwa. Zvechokwadi, chikwereti kutengesa nguva dzose chinosanganisira ngozi yokuti mutengi angasabhadhara zvaanokwereta apo mari yacho inokodzera. Izvi zvinoguma nemari yakaipa yemari, iyo inofungidzirwa inobva pachikwereti chechikwereti uye ruzivo rwakaitika kare rwekambani neyo mutengi uye chikwereti kutengesa.