Pazvinyorwa zvese zve accounting zvirimo mubhuku chigaro chekuvhura ndicho chekutanga uye inonyanya kukosha pazvose. Aya ndiwo marekodhi anounganidzwa pakutanga kwekurovedza muviri pamamiriro ezvehupfumi nezvehupfumi zvekambani panguva iyoyo chaiyo. Pasina mukova wekuvhura, zvaisakwanisika kutanga nguva muaccount, mune general ledger kana chero imwe nhoroondo yehupfumi accounting yekambani.
Chigaro chekuvhura inotanga iyo yakazara accounting kutenderera kwekambani ane nguva igore rimwe. Kubva mairi, yega yega yehupfumi mashandiro ayo bhizinesi ichavandudza mukati menguva ino akanyorwa. Mumakambani mazhinji, ivo vanowanzoenderana neyakarenda gore, kutanga muna Ndira 1 uye kupera muna Zvita 31. Mariri, mutoro wega wega kana midziyo ichaunganidzwa, ndiko kuti, mari nemari. Zvichipa iyi mamiriro, iyo yekuvhura yekupinda haigone kuve nemari kana mari. Neimwe nzira, yekuvhura yekupinda ndiyo inotanga ledger nekuti kana iko iko iko kuitwa kwaitwa, mafambiro acho anofanira kuendeswa kubhuku. Kuti unzwisise maitiro ekuumba uye kutanga, ramba uchiverenga ichi chinyorwa chatakatsaurira.
Bumbiro pachigaro chekutanga chekutanga
Yekutanga kupinda ichave yekutanga yekuvhura yekupinda iyo zvinoitwa kana uchitanga bhizinesindiko kuti, paunenge uchigadzira / uchizvarwa bhizinesi idzva. Pane maviri mamiriro ezvinhu umo yekuvhura yekupinda inofanirwa kuitwa, uye iyi ichave yekutanga kesi.
Mune ino nyowani yekutanga yekupinda, mipiro yese inoitwa nevabatanidzi vanoumba inozoonekwa. Zvinosanganisira zvese zvinhu uye zvinogona kuve zvese zvehupfumi uye zvivakwa, ivhu, fanicha. Chikamu chese ichi zvinoonekwa muchikamu "chinofanirwa" uyezve mu "vane" share capital, sezvo zvinyorwa zvekambani zvakagadzirwa.
Mari dzese dzinotorwa kubva mukubatanidzwa kwekambani, senge mitero, dzinonyorwa seyeti mushure mekuvhurwa kwekutanga kuvhurwa. Mushure mezvinyorwa izvi, mari dzese dzinotorwa kubva muchiitiko, senge ma invoice, mihoro, mitero, pamwe nemari inowanikwa kubva mukutengesa kana masevhisi anopiwa, zvinogona kuenderera mberi.
Mushure megore rekarenda uye kusvika kumagumo eakaundi kutenderera, iko kuvhara kwekuvhara kunofanirwa kuitwa. Maakaunzi anofanirwa kuiswa mariri kuti avasiye vari zero zero. Nenzira iyi, iyo nyowani yekuvhura yekupinda yegore rinotevera remari inogona kutanga, kuchinjisa tsika dzekare kune iyo nyowani. Kutevera maitiro akafanana, kucherechedza zvinhu mu "debit" maakaunzi uye zvikwereti mu "kiredhiti" maakaundi.
Kuvhura kwekupinda kwekambani yakatosimbiswa
Yekutanga accounting yekupinda yakagadzirirwa gore rega rega remari ndicho chigaro chekuvhura. Izvo zvinouya mushure mekuvhara kwekuvhara, inova yekupedzisira accounting yekupinda yakaitwa pakupera kwegore remari.
Iko kuvhura kwekupinda kunoitwa uchitevedza nzira imwecheteyo senge yapfuura kesi, asi kutanga kubva kune yakatogadzirwa kambani. Iyo data inogona kuwanikwa inogona kusiyana kubva pane imwe nyaya kuenda pane imwe, asi kazhinji inowanzoitirwa nyaya nhatu. Yokutanga ndeyekuchinjisa iyo tsika kubva yekuvhara yekuvhara kuenda kune yekuvhura yekupinda. Muchiitiko chechipiri nebhalansi yegore rapfuura kana mune yechitatu kesi kunyangwe kana pasina data.
Kuvhura chigaro chemuenzaniso
Tichaita muenzaniso wekufungidzira wekupinda kwekuvhura kwekambani iyo yatichadaidza kuti «mari 521 SL». Mushure mekupedza kuvhara kwekuvhara kwegore rekupedzisira remari, isu tinoenderera mberi kutanga iyo yekuvhura yekuvhura kweiyo nyowani accounting kutenderera. Mune chiyero chataive nacho pakupera kwegore isu tinogona kuve, semuenzaniso, zvinotevera zvinhu:
- Kushanda: Mashini 3.000 euros. Mari mazana mashanu euros. Vatengi 500 euros. Stock 600 euros.
- Passive: Mari chiuru chemazana euros. Kugadziriswa kwe1.000 euros. Zvikwereti zve400 euros.
Zvese zvikamu zvemidziyo zvaizoonekwa pakutanga muchikamu "chinofanirwa", uye pasi pe "zvinhu" zvikwereti zvinotsanangurwa pamusoro apa zvaizoenderera zvichionekwa mukudzika (sezvingave zviri kuenderera).
Sezvambotaurwa pamusoro, mukova wekuvhura unogona kutanga kekutanga kana kambani ichangobatanidzwa. Mune ino kesi, ivo vanowanzo kuve akareruka data sezvo pasina chekutanga chiyero uye ivo vanowanzo kuve mari kana mabhangi (nekuda kwemipiro inoitwa nevakasiyana vanobatana). Isu tinogona zvakare kuzviwana isu mune yekambani iripo ine accounting account. Muchiitiko ichi, chirongwa ichocho chichava chakazvigadzirira uye pakuvhara kweyakare kutenderera iyo yekuvhura yekupinda ichatanga. Muchiitiko chekuti mumwe munhu achichengeta iyi accounting, kune rimwe basa uye zvakakosha kuti maakaundi ese avharwe uye wozotanga iyo yekuvhura yekupinda.
Mukuita, hakuzove nekukanganisa kwakawanda se "michina" kana "vatengi", sezvo yaive pfungwa yekurerutsa. Kazhinji pachave nefaira kune mumwe nemumwe mutengi, pamwe nekuputsika kwezvinhu zvakasiyana izvo zvine kambani.