A chikwereti chiri kutsvaga ruzivo rwakanangana rwunoshandiswa mukufungisisa nezvekutanga kwechikwereti.
Muchikamu chino, tichatarisa kutanga kwemashizha uye chii chinyorwa chaunokwanisa-uye chinofanira-kupa.
Kutanga Purogiramu uye Kurasikirwa Nheyo vs. Kuenzanisa Sheet
Bhuku rinobatsira uye kurasikirwa rinoratidza basa iri mune bhizinesi munguva. Iko ndiko, chii chaiva mari uye mari yaive iripi panguva iyoyo? Bhizinesi rezverinesi, kune rumwe rutivi, ndiro chinyorwa chebhizimisi chemari pane imwe nguva panguva. Sezvo bhizinesi richiramba ichichinja, zvose zvinyorwa zvinodiwa kuti zvipe mufananidzo wakazara wehupfumi hwebhizimisi.
Kune bhizimusi kutanga pasina nhoroondo, purogiramu uyeInzuzo uye kurasikirwa zvinyorwa uye mitsva uye kushandiswa kwemari zvinyorwa ndezvokuti "pro forma," kureva kuti, vari kurongedzera mune ramangwana. Bhizimusi rezverati rinoratidza chinzvimbo chebhizimisi sezuva rekutanga, kusanganisira chii chave chakaitika kune imwe nguva yekutangira uye chii chichaitika zuva risati ratanga bhizimisi.
Chii chinonzi Balance Sheet?
Bhizinesi peji ibhizinesi rebhizimisi rinoratidza izvo bhizinesi rayo, zvarinowana, uye kukosha kwekutsvaga muridzi webhizimisi. Sirivha yacho inotarirwa pane imwe nguva panguva - pakutanga kwebhizimisi; pamagumo emwedzi, chechina, kana gore; kana pakuguma kwebhizimisi.
Bhiriji rekurima rinoratidzirwa muzvikamu zviviri, zvine zvinhu kuruboshwe uye zvikwereti uye muridzi wekodzero kurudyi. Izvo zvinhu zvose zvinokwana zvakaenzana zvikwereti zvachose + zvizvarwa zvacho zvakaenzana; ndiko kuti, nhamba dzose dzinofanira kuenzaniswa. Iko kunonzi inofanirwa kuongorora.
Matanho Mukugadzirira Bhizimusi Kutanga Kuenzanisa Chikamu
Zvose zviyero zviripadheetiti ino zvinoitwa sekusvika kwekutanga.
Chokutanga, nyora kukosha kwezvinhu zvose mubhizimisi sezuva rekutanga. Izvi zvinosanganisira mari, zvigadzirwa nemotokari, zvinhu, mabhuku, zvinhu zvakabhadharwa (inshuwarisi, somuenzaniso), kukosha kwezvivako kana nyika inokweretwa. (Kazhinji maakaunti anogamuchirwa anowanikwa sechinhu chinokosha, asi sezvo bhizinesi risina kutanga, hapafaniri kuva nemari inokweretwa nebhizinesi).
Ratidza huwandu hwezvinhu zvacho zvose kurutivi rworuboshwe.
Zvadaro, nyorai zvikwereti zvose (mari inokweretwa nebhizinesi kune vamwe), kusanganisira mabhidhiro emakadhi emakambani, chero zvikwereti kune bhizimisi panguva yokutanga, chero mari inokweretwa kune vatengesi pakatanga. Wedzera zvikwereti zvose.
Kusiyana pakati pezvinhu uye zvikwereti zvinoratidzwa kune rumwe rutivi rwekweshizha re "Balance's Equity" (nokuda kwebhizimisi risina kubhadharwa) kana " Kuchengetedzwa Kwemari " (kwekambani).
Ichi chikwereti iwe wekutsvaga kwako mubhizinesi.
Kutanga Nyore Kutarisa Chikamu, kubva paJuly 1, 2017:
| Assets | Zvikwereti uye Muridzi weEquity |
| Cash $ 3,000 | Nhasi Masimba $ 1,000 |
| Inventory $ 40,000 | Mari nezvikwereti kwenguva refu $ 50,000 |
| Kubhadhara Inishuwarenzi $ 2,500 | |
| Simba & Fixtures $ 18,000 | Muridzi weEquity $ 12,500 |
Zvose Zviwanikwa $ 63,500 | Zvose Zvikwereti uye Muridzi weEquity $ 63,500 |
Kuongororwa kwebhandi iri rinoratidza kuti muridzi wacho akapa $ 12 500 muhutano (kunyanya mumari uye fenicha / zvigadziri) kune kutanga kwebhizimisi. Bhizinesi iri kukumbira chikwereti mu $ 50,000.
Mari iyi yaipedzerwa pamari yekutanga ye $ 3,000, nhamba yezvigadzirwa zvekutengesa $ 40,000, uye fenicha furniture / computers, nezvimwewo.
inokosha pa $ 18,000. Mukuwedzera, muridzi wepamberi akabhadhara bhizinishuwarenzi nemhosva ye $ 2,500.
Kugadzirisa zvinhu izvozvi zvikwereti uye muridzi wemari. Ikozvino mvumo inokwana $ 1 000 zvichida zvimwe zvikwereti zvinokweretwa kune vatengesi kune dzimwe samani yehofisi. Zvikwereti kwenguva refu uye zvikwereti zvinogona kunge zvakagadzirwa uye zvichida fesheni. Cherechedza kuti zvikwereti uye muridzi wezvikwereti zvakabatanidzwa sei pane zvimwe zvinhu zviri muhomwe yefa.
Iyi peji yemari inopa chikwereti mufananidzo wechinzvimbo chebhizimisi semazuva ekutanga. Kugadzirira bhiriji mapepa kwakaoma, uye iwe ungada kuwana CPA kuti ubatsire mune basa iri.