Chii chinonzi debit uye chikwereti

Kare munguva dzekare, mabhanga epanguva iyoyo akatanga kunyora pasi mari yaipinda nekubuda. Kana mutengi akasiya imwe mari mudhipoziti yavo, yainzi "debet dare." Izvi zvakaratidza kumubhengi kuti ane chikwereti chemari kumutengi iyeye, mushure mekunge aita deposit, hongu. Pane kudaro, apo mutengi aida kubvisa mari yake, mubhangi akazvinyora pasi se "debet habere" kunyora kubuda kwemari. Nhasi, mazwi anoshandiswa pazviito izvi akafanana zvikuru uye anokosha kunzwisisa. Naizvozvo, tichakumikidza chinyorwa ichi kutsanangura chii chinonzi debit uye chikwereti

Mukati me accounting, iwo mazwi debit uye kiredhiti Ndiwo mamwe eakanyanya kukosha pfungwa muchikamu ichi. Kana tichida kuzvipira kunyika yezvemari kana kuti kuinzwisisa zvakanaka, zvinhu zviviri izvi zvinofanira kujekeswa kwatiri. Nechikonzero ichi tichatsanangura kuti madhibhiti nemakiredhiti chii, mutsauko pakati pepfungwa mbiri uye kuti dzinonyorwa sei mumhando dzakasiyana dzeakaundi. Saka usazeze kuenderera mberi nekuverenga kana uchiri kuvhiringika nemashoko maviri aya.

Chii chinonzi debit muaccounting?

Kana tichitaura nezve debit muaccounting, tinotaura nezve mari iyo kambani inogamuchira. Izvi zvinoratidzwa semutero kuaccount. Naizvozvo, debit inomiririra kuderera kwemari uye kuwedzera kwekudyara. Mune mamwe mazwi: Inoratidza kuwedzera mune zvese midziyo uye mari. Padanho rekuona, rinowanzo miririrwa muchikamu chekuruboshwe cheakaundi account.

Chaizvoizvo, iyo debit inorekodha zvese zvekutengesa zvinomiririra mari kuaccount. Nezve chirevo, chinoratidzwa semutero. Zvinofanira kucherechedzwa kuti debit nechikwereti ipfungwa mbiri dzakapesana. Nekudaro, ivo vanobatana zvakananga: Pese apo debit inowedzera, chikwereti chinoderera, uye zvakasiyana.

Chii chinonzi credit in accounting?

Zvino zvatava kuziva chinonzi debit, ngatitsanangurirei kuti chikwereti chii. Muchiitiko ichi, zvese zvinotumirwa uye kubvisa kubva kuaccount zvinorekodhwa. Kusiyana neyakapfuura, kuderera kwekudyara uye kuwedzera kwemari kunoratidzwa. Nemamwe mashoko: Chikwereti chinomiririra kuwedzera kwemari uye zvikwereti. Iyo inowanzomiririrwa mumutsara wekurudyi weakaundi ledger.

Sezvatakambotaura, iwo maviri akapesana pfungwa, saka kiredhiti inonyoresa zvese zvekutengeserana zvinobuda. Kana iri chirevo, munyaya iyi inoratidzwa sekunyorera. Zvino zvazvava pachena kuti madhibhiti nemakiredhiti chii, tinofanira kuyeuka kuti mutemo wekupinda kaviri unogara uchishanda: Hapana mukweretesi asina mukwereti, uye hapana ane chikwereti pasina mukweretesi. Mune mamwe mazwi: pese kana chimwe chezvinhu chinowedzera, chimwe chinodzikira. Muenzaniso ungave wekutorwa kwechinhu chakanaka, isu tinowedzera midziyo yedu asi isu tinofanirwa kuibhadhara.

Chii chinonzi debit uye kiredhiti: Mhando dzeakaundi

Kana tave pachena nezve madhibhiti nemakiredhiti, ngationei kuti anomiririrwa sei mumhando dzakasiyana dzeakaundi. aripo mapoka matatu kubva zvakafanana:

• Asset Accounts: Vanoratidza kodzero uye midziyo yekambani, kuburikidza iyo inogona kuita mabasa ayo. Izvi zvinowedzera kutenda kubhengi uye kudzikira nechikwereti.
• Maakaundi emhosva: Izvi zvinoumbwa nezvisungo izvo kambani iri kutaurwa ine nemumwe wechitatu. Iyo asset account inowanzo kuwanikwa kuburikidza neaccount account. Izvi zvinowedzera kutenda nekuve nekudzikira nedebit.
• Net Worth Accounts: Ndivo vanomiririra mari yavo kana mari.

Chero mashandiro emari ayo kambani inoda kuita, ichawedzera kana kuderedza zvinhu zvekambani yakataurwa. Kuti utumire basa iri, account inotendwa kana kubviswa, zvakare nguva dzose achinongedza pazvaitwa. Ngationei kuti pfungwa imwe neimwe chii:

• Bhadhara: Kana kiredhiti kutengeserana ichinyorwa, iyo account inotendwa.
• Takura: Kana debit transaction yarekodhwa, account inobviswa.

Kana tave pachena nezvemhando yeakaundi inobatanidzwa mukutengeserana, tinogona kukwereta kana kudhibhiti. Nokuda kweizvi, zvakakosha kuti data inotevera ionekwe:

• zita nenhamba yeakaundi yemabhuku
• Nhamba yekutengeserana

Zviyero nemhando dzazvo

Tiri kutaura nezve mazwi ekutanga accounting, ayo madhibhiti, makiredhiti uye maakaundi chikamu. Zvino ngatikurukurei marudzi akasiyana emabharanzi aripo. Kana tichitaura nezvekuenzanisa, tinotaura nezve musiyano pakati pechikwereti nechikwereti. Zvichienderana nemhedzisiro, kune marudzi matatu akasiyana echiyero:

Nyaya inoenderana:

Basic accounting

1. Debit balance: Iyo account ine debit balance kana debit yayo yakakura kudarika chikwereti chayo. Kureva kuti: Unofanira > Kuva. Nechikonzero ichi, mari uye maakaundi emidziyo ane rudzi urwu rwemari. Izvi zvinodaro nekuti dhibhiti inoratidza kutengeserana kwako uku iyo chikwereti ichimiririra kuderera kwako. Kuti uwane mhedzisiro, unofanirwa kubvisa chikwereti kubva kubhengi. Iko kuverenga kungave uku: Unofanira - Kuve.
2. Chikwereti chemari: Kusiyana neyakapfuura, chiyero chechikwereti chinoitika kana chikwereti chiri chikuru pane chikwereti. Kureva kuti: Iva > Unofanira. Saka, mari, mambure uye maaccount account ane rudzi urwu rwemari, sezvo mari dzekutanga dzichinyorwa sekiredhiti asi kudzikira kunoratidzwa mumadhibhiti. Mhedzisiro inoverengerwa nekubvisa debit kubva kukiredhiti. Iyo formula ingave iyi ipapo: Chikwereti - Inofanira.
3. Zero balance: Izvo zvinoitika mumaakaundi umo kiredhiti uye debit zvakafanana. Ndiko kuti: Unofanira = Kuve

Ichokwadi kuti pfungwa mbiri idzi dzinogona kuvhiringa pakutanga, asi kudzinzwisisa kuchatibatsira zvakanyanya munyika yezvemari neaccounting, kunyanya kana tichida kutanga kambani yedu. Ndinovimba kuti neruzivo urwu zvese zvave pachena kwauri kuti ndeapi madhibhiti uye zvikwereti uye kuti zvinoratidzwa sei mumhando dzakasiyana dzeakaundi.