Iyo Inonyanya Kukoshesa Nhepfenyuro yeMari yeBhizimisi Ripi
Chinhu chokutanga iwe unofanirwa kumuka kuti ufambe mberi ndeyekutaura kwezvemari iwe iwe kana unyanzvi hwako hwezvemari huchaita zvebhizimisi rako.
Izvi zvinyorwa zvemari zvichakubatsira kuona chimiro chako chakasimba chemari pane imwe nguva nenguva uye kupfuura nguva pamwe chete nemamiriro ako emari chero nguva panguva. Mabhizimisi mazhinji maduku anokundikana nokuti muridzi wacho anorasikirwa nehutano hwemari. Kana iwe uchinzwisisa zvinyorwa zvemari, izvo hazvingaitiki kwauri.
Pasi pane mutungamiri wekugadzira bhizinesi peji.
Assets
- Mutsara 1 ndiyo iyo akaunti yekima yemari. Makambani makuru emabhizimisi anofanira kuchengetedza mari iripo nokuda kwekutengesa zuva nezuva. Mabhizimisi emabhizimisi anodikanwawo kuchengetedza mari pamaoko ezvokukurumidza uye kushandisa zvakanaka chero zvipi nezvipi zvavanogona kuwana mumusika.
- Mutsara 2, nhoroondo dzinogamuchirwa, zvinomiririra izvo zvikwereti zvako zvinowanikwa iwe iwe kana firm yako inowedzera chikwereti. Sezvo bhajiro rezvese rakaita sechinyorwa chemafambisi epambani pane imwe nguva panguva, chiverengero chezvikwereti chinogamuchirwa uye mamwe ose ezvinyorwa chakarurama chezuva iro iyo inobudiswa chirevo chezvemari.
- Kukosha kwekutsvaga kwekambani kwakataurwa paChitatu 3. Inventory inongova izvo zvigadzirwa iyo firm inotengeswa. Inogona kukosheswa uchishandisa nzira dzakasiyana-siyana. Nzira mbiri dzinowanzoshandiswa-dzinoshandiswa dzinonzi LIFO ( Last In First Out) uye FIFO (First In, First Out), iyo inofanirwa kugadzirisa iyo inosanganisira mari yakawanda kambani inowanikwa.
- Ifa yekupedzisira pane shanduro yemari yebazi iri yakagadzirirwa zvinhu. Iyi yefa inotaurwa paNzira 4. Zvigadziriswa zvekushandisa zvinosanganisira chero midziyo uye motokari dzaunayo uye chero nyika uye zvivako zvaunayo. Zvinhu izvi zvinowanzoreva zvinhu zvakakura uye zvinokosheswa zvezvinhu zvakasungwa nebhizimisi rako uye izvo zvingaderedzwa munguva.
- Kukosha kwenhoroondo yeassetti yakazara uye yakataurwa paMuganhu 5. Zvose mari inokosha yezvose zvakasimbiswa naFirm.
Mhosva uye Equity
Zvikwereti chikwereti chako chakasimba chinobhadhara kune vasiri chikwereti.
- Mutsara 6 unonyora mabhadharo ekubhadhara, ayo ari nguva shoma yenguva dzekwereti iwe unokweretesa vatengesi vako.
- Mutsara we7 unoratidza chero nguva yakareba yekweretheni yebhengi kana zvikwereti kubva kune dzimwe nzvimbo dzawakatora kunze kwekukura kwemakore anopfuura. Iwe ungangodaro wakashandisa nguva yakareba yezvikwereti kuitira kuti uchengetedze kusagadzikana kwako kwakasimba.
- Mutsara 8 unoratidzira huwandu hwemuzinda wemuridzi wave uchinge watengeswa mu firm. Iyi ndiyo mari iyo muridzi naiye vamwe vatengesi vakaisa mu firm.
- Mhedziso yekupedzisira, mutsara wegumi nematatu, inotora huwandu hwezvikwereti nehutano. Ichi ndicho chiyero chekambani iyo iyo inobhadhara mari yavanowiridzira muhotera. Izvo zvikwereti zvose uye zvikwereti zvinofanira kunge zvakaenzana nezvinhu zvachose sezvo firimu isingagoni kuva nezvakawanda kupfuura iyo inokwereta.
Balance Sheet Muenzaniso
| XYZ Company Balance Sheet | |
| December 31 ,2009 | |
| Assets | |
| 1.Cash | $ 40,000 |
| 2.Accts Rec | 200,000 |
| 3.Inventory | 180,000 |
| 4.Fixed Assets | 400 000 |
| 5.Zvino Zvinhu Zvakakosha | 820,000 |
| Mhosva uye Equity | |
| 6.Akato Anogona Kubhadhara | $ 180,000 |
| 7.LT Mibairo yeBhangi | 240,000 |
| 8.Owner's Capital | 400 000 |
| 9.Total Liab & Equity | 820,00 |