Paunotanga bhizinesi, kunyangwe hombe kana diki, iwe unoziva kuti rimwe remabasa auchazotora ndere, pasina mubvunzo, accounting. Nekudaro, havazi vese vanhu vanoziva iro rekutanga accounting yekambani, kunyangwe iwo akajairika mazano ayo, mumba kana mumhuri, anogona kutarisirwa. Uye, pakupedzisira, iwe unofanirwa kutendeukira kuna maneja anotarisira zvese.
Zvakanaka, mune ino kesi isu tafunga kukubatsira iwe nzwisisa chinonzi basic accounting, ziva mamwe mazwi eichi uye, pamusoro pezvose, kuti zviome zvishoma kwauri. Iwe unoda kuenderera uchiverenga kuti uzive zvese?
Chii chiri chekutanga accounting
Basic accounting inogona kutsanangurwa se sainzi inobata nekudzidza uye kuongorora zvese zviitiko, kungave zvemari kana zvehupfumi, zvinoitika mukambani. Mune mamwe mazwi, tinotaura nezve zvese zvine chekuita nemari uye mari iyo inokanganisa kana zvisina kunangana nekambani.
Nekudaro, chinangwa cheichi chakakosha accounting ndechekurekodha chero kufamba kunoitika mune anonzi mabhuku eakaunzi, asi nguva dzose uchitevera mirawo iri kushanda muSpain, ndiko kuti, General Accounting Chirongwa.
Nenzira iyi, mhedzisiro ndeyechokwadi uye yakavimbika maakaundi pane mamiriro ekambani.
Muchokwadi, Chinyorwa 25.1 cheRoyal Decree yaAugust 22, 1985, iyo Commerce Code, inodaro "Mumwe muzvinabhizimusi anofanirwa kuchengetedza zvakarongeka accounting, zvinoenderana nezviitiko zvekambani yake iyo inobvumidza kutevedzera nguva yekuita kwayo kwese kuita, pamwe nekugadziriswa kwenguva nenguva kwemashiti ebhalanzi uye zvinyorwa (...)". Zvinorevei? Zvakanaka, angave ari iye anotungamira kambani anozotarisira kuchengetedza rekodhi yekufamba kwese. Tiri kutaura pamusoro pekutanga accounting yekambani.
Basic accounting: mazano ausingakwanise kurasikirwa nawo
Uye ikozvino kuti iwe unoziva chinonzi basic accounting, unofanirwa kuziva kuti chiripo dzimwe pfungwa dzakakosha, uye kuti saka muzvinabhizinesi wese, kana kunyangwe munhu wese, anofanira kuziva kwazvo. Izvi zvinotevera:
Balance pepa
Iyo inozivikanwa zvakare seyakarevera muyero pepa uye iri kuenda kuva nechiono nezve mamiriro acho, zvese zvehupfumi nemari, zvekambani munguva yakati rebei. Mukati mechiyero ichocho, iwe unowana pfungwa senge zvinhu, zvikwereti uye kuenzana kwekambani.
Operations danda
Pfungwa iyi inoreva mashandiro akasiyana ehupfumi pamwe nemari anoitika mukambani. Dzese dzinofanirwa kunyoreswa mubhuku rekuverenga, kunyanya muDaily Book pamwe neGeneral Ledger, vachiputsa mashandiro acho zvichienderana nekuti ndevechinhu chedhibhiti kana chechikwereti.
Balance tarisa zviyero uye zviyero
Kana zvekutanga accounting zvikaitwa mushe, pfungwa iyi inofanirwa kuratidza kuti zvese masvomhu uye zviyero ndezvechokwadi. Mune mamwe mazwi, tiri kutaura nezve gwaro rinoitwa mwedzi mitatu yega yega (kana pazvinodiwa, mwedzi wega wega) kupi huwandu hwechikwereti uye chikwereti uye zviyero zvinoenderana nemakoramu ese ari maviri anotorwa.
Accounting kutenderera
Ino inguva iyo mashandiro ekambani anoitwa mukati megore rayo rose remari. Kazhinji, zvinotora gore rimwe uye zvinotanga pazuva rekutanga regore (Ndira 1) uye rinopera muna Zvita 31.
Pundutso uye account yekurasikirwa
Ndicho - gwaro apo mari yose inofanira kuiswa, pamwe chete nemari yose yekambani, kuziva mamiriro ehupfumi eizvi.
Dzimwe pfungwa dzakakosha mukuverenga
Kunyangwe iwo ekutanga mazano atakakurukura ndeaya anowira mukati mekutanga accounting, kune mamwezve akawanda anofanirwa kuzivikanwa kushandisa izvi. Naizvozvo, pano isu totaura nezve zvimwe zvakare.
Basic accounting: chii chinonzi equity
Nhaka inofungidzirwa seiyi seti yemidziyo, kodzero, zvisungo ... izvo zvine kambani. Mune mamwe mazwi, ndizvo zvese zviri zvekambani iyoyo.
Zvino, mukati medhaka, unogona kuwana zvikamu zvitatu:
- Kushanda. Izvo zvinhu, kodzero uye zvisungo zvinogona kuve: zvazvino kana zvazvino, ndiko kuti, ivo vanozove chikamu chekambani isingasviki gore; kana isiri-yazvino kana yakagadziriswa, ayo ari iwo anozove ekambani kweanopfuura gore rimwe.
- Passive. Mune ino kesi, isu tiri kutaura nezve izvo zvinosungirwa, ndiko kuti, zvikwereti zvekambani. Sezvakaita nhumbi, izvi zvakare zvinosiyana pakati pazvino, kwegore risingasviki gore; uye isiri-yazvino, yezvikwereti zvenguva refu.
- Net yakakosha. Uyu ndiwo mutsauko uripakati pezvinhu nezvikwereti, sezvo ichipa "kukosha kwebhuku" rekambani.
Basic accounting account
Imwe pfungwa yakakosha kwazvo yekuverenga accounting ndeye maakaunzi. Izvi zvakatomisikidzwa muGeneral Accounting Chirongwa uye zvinoshandiswa kuwana ruzivo rwakajeka nezve chimiro chekambani. Uye ndedzipi nhoroondo idzo?
Iko kunofanirwa uye kune
Kana chii chakafanana, mari nemari inowanikwa nekambani. Iyo debit inosanganisira zvese zvinoshandiswa nekambani zvine; nepo kuchikwereti kuri mari.
Balance
Inoreva chimiro chinobuda se mhedzisiro yemusiyano pakati pezvikwereti nezvikwereti. Uye pachiyero ichi panogona kunge paine chikwereti, kureva kuti, yakawanda yakweretwa kupfuura iripo; kana mukweretesi, uyo ane zvinopfuura chikwereti. Kana zvese zvaburitsa zero zero, kureva kuti, pane zvakafanana dhititi uye kiredhiti, zvobva zvanzi kune "yakagadziriswa account."
Kupinda kaviri system
Iyi sisitimu ndiyo yakanyanya kushandiswa pakuverenga, asi kune yakakosha accounting inogona kuve yakanyanya kuomarara. Izvo ndezve kuve nezvinyorwa zveakaunzi zvine mitsara miviri, imwe yezvikwereti uye imwe yezvikwereti.
Mabhuku eAccounting ekuverenga accounting
Aya ndiwo magwaro panofanira kuchengetwa zvese zvinyorwa uye ichave iine ruzivo rwehupfumi uye rwemari yekambani. Sei vachinzi mabhuku? Zvakanaka, nekuti muzuva ravo vaive mabhuku chaiwo, izvozvi chete iwo "mabhuku edigital."
Parizvino, mukuverenga, pane akati wandei mabhuku anosungirwa, akadai se:
- Dhayari bhuku. Mariri, ese mafambiro ekuverenga anoitika mugore anofanirwa kunyorwa, achiagadziridza mazuva ese.
- Inventory bhuku uye maakaundi egore. Inoratidzira zvinhu uye zvikwereti zvekambani. Pakati pe data iwe raunowana pane yekutanga bhalansi yekambani, zviyero zvemari uye zviyero, kuvhara hesheni kana maakaundi egore.
Kunze kweaya maviri, nekuzvidira, mamwe mabhuku anogona kutorwa. Semuenzaniso, iyo General Ledger (uko madhidhi nechikwereti zvakanyorwa), bhuku rebhangi, bhuku rekuchengetera ...