Kana iwe uri mumiriri wemabhizimisi ari kumhanya ari kushanda sekutengeserana chete, nzira yekodha imwechete ingangove yakanaka kune zvido zvekuverenga uye zvechokwadi zviri nyore nyore kudzidza.
Pane zvakanakira kuviri-kupinda maitiro ekugadzirisa, asi, izvo zvinofanira kuonekwa. Inowanikwa-kaviri-inowedzera inowedzera kuzvidavirira - chinhu chinokosha kana iwe une varairi. Iyo nzira inopinda-inowedzerawo inokubvumira kuti iwe nyore nyore kugadzirira zvinyorwa zvemari. Most accounting software programs (Quicken, Quickbooks, etc.) shandisa nzira yekupinda-kaviri.
Kana iwe uchida kushandisa nzira yekupinda-kaviri uye usingazivi nezvekuverenga, funga kuhaya muchengeti wemabhuku, muverengi, kana kutenga mabhizinesi ekugadzirisa software.
Pasi pane tsanangudzo dzemhando mbiri dzekupinda nzira pamwe nekupfupisa kwemashoko ezvemari.
Zvakakosha kuchengeta zvinyorwa zvakarurama zvekugadzirira kwako uye zvinangwa zvebhajeti, asiwo kupa mitsara kuvashambadziri, mabhengi, uye zvechokwadi, munhu wemutero.
Bhuku rekuchengetedza mabhuku kaviri
Kudhengetwa kaviri-kupinda kwekuchengetedza inzira yekuverengera yekuenzanisa mabhizinesi 'mabhuku.
Pamusoro pebhuku rimwe nerimwe rinowanikwa chikwereti (rakanyorwa pasi pekambani yakabatanidzwa), kune rimwe rakaenzana rekupinda kwebhuku rebhengi (rakanyorwa pasi pekambani yemafambisi.)
Zvose zvikwereti zvekwereti uye zvemabhadharo zvakarongerwa uchishandisa Chati yeAkaunti .
Chinangwa cheBhuku reKubata mabhuku maviri
Chinangwa uye chinangwa chekuchengetedza mabhuku kaviri-kuisa mabhizimisi ekutengesa mari kuitira kuti kana zvikwereti zvemari uye nhepfenyuro zvichishanda, zvinhu zvekambani zvakaenzana nezvikwereti zvayo pamwe nehutano hwevatengesi (yakakosha).
Iri rondedzero rinoratidzwa mumashoko ekugadzira se:
Nhaka = Zvikwereti + Vavengi 'Equity (Net Worth)
Maitiro Akaitwa Sei Achishandisa Nzira Yakagadziriswa Nyokodhi-kaviri
Muchikamu chechipiri chekupinda maitiro nzira yega yega inopinda mutambo yakanyorwa mumagazini kamwe chete, asi inobata mbiri mbiri dzakasiyana (uchishandisa Chati yeAkaunti ):
Iko yekutanga inotaridza kuchinja kune rumwe rutivi rwemari - kubuda kwebhangi.
Chimwe chechipiri chinoratidza kuchinja kune rumwe rutivi rwemari - chikwangwani chechikwereti.
Iyo nzira inopinda-inogona kunge inogona kuvhiringidza pakutanga asi apo zvinyorwa zviri zvakanyorwa zvakanyorwa mabhuku e-akhawunti achaenzanisa nokuti chikamu chemari yose echikwereti chichave chakaenzana nehuwandu hwezvinyorwa zvebhadha.
Inonzi double-entry accounting accounting inoshandiswa nemabhizimisi akawanda munyika yose. Zvisinei, mamwe mabhizimisi ane mari yakawanda yekutengesa angashandisa nzira imwe chete yekupinda yekuchengetedza mabhuku pane. Iyo imwe nzira yekuchengetedza mabhizimisi zvinyorwa zvinowanikwa kamwechete uye iri nzira yekuzvidavirira yakafanana neyokuti vanhu vanyore cheko uye vanoisa sei mubhuku rekuongorora chekuita.
Inonzi double-entry accounting accounting inoshandiswa nemabhizimisi akawanda munyika yose. Zvisinei, mamwe mabhizimisi ane mari yakawanda yekutengeserana angashandisa iyo imwe-inopinda maitiro yekuongorora mabhuku panzvimbo.
Nzira imwe chete-yekupinda yekuchengetedza mabhuku zvinyorwa zvinowanikwa kamwechete uye "hazvienzanisi" kutengeswa kwekunyorera nekunyora chikwereti chinopesana kana kubvisa. Kuona-kubuda kwekuverenga mabhuku kwakajeka uye zviri nyore kuziva. Inoshanda seyo nzira yekugadzirisa iyo vanhu vanoshandisa kuyananisa mabhuku avo ekuongorora: Cheki dzakanyorwa uye dzinoiswa mubhuku rekuongorora chekuita. Kune bhizinesi, mari inonyorerwa (kamwe) uye mari inoshandiswa (kamwe) uye mabhizinesi mabhizinesi akaenzana sekakaona chekuongorora.
Iyo nzira inopinda mairi inogona kunge yakavhiringidza pakutanga uye kazhinji inoda ruzivo rwekugadzirisa maitiro. Asi kana zvinyorwa zviri zvakanyorwa zvakanyorwa mabhuku e-akhawunti achaenzanisa nokuti chikamu chezvose chikwangwani chinyorwa chichave chakaenzana nehuwandu hwezvinyorwa zvebhadha.
Financial Statements
Nhepfenyuro dzezvemari ndeye mishumo inoratidza kuti mari inoshandiswa uye mari inoshandiswa sei nekambani yakazara.
Vanopa mufananidzo wehuwandu huripo hwemari hwebhizimisi. Kune mhando dzakawanda dzemari yemishumo, asi izvo zvitatu zvakakosha, zvinyorwa zvinyorwa zvemari ndezvi:
- Kuenzanisa Sheet: Inopfupisa zvinhu, zvikwereti, nemari yakakodzera ( inyanzvi yevadzidzisi ) yebhizimisi pane imwe zuva.
- Mutsara Mutemo: (Uyewo unonzi Inobatsira uye Kurasikirwa Nhepfenyuro.) Dare rekuverenga rinoratidzira purogiramu kana kurasikirwa kwebhizimisi, nekubvisa mari kubva pamari yayo, pane imwe nguva yakatarwa, kazhinji kwekota kana gore.
- Cash Flow Statement: A statement yemari inofanirwa inofanirwa mari yemisidhari uye kubhadharwa kwekanguva.
Mutemo wechina wezvemari unowanzobudiswa iSitatimendi Chekuchengetedzwa Kwemari.