Kuverenga kwekambani kunoenderana nemutemo we Dhinda kaviri, iyo yakavakirwa pane fungidziro yekuti chero chiitiko chehupfumi chine mavambo acho mune chimwe chiito chemutengo mumwe chete, asi chakasiyana chimiro. Iyi sisitimu inoshandiswa kunyora ese ma accounting mashandiro ekambani.
Chii chinoratidzira iyo yakapinda nzira yekupinda?
Iyi accounting system inotongwa nemitemo mitatu yakakosha:
- Aihwa uswa chinhu chisina mumwe wake, kana chii chakafanana: hapana munhu ane chikwereti asina mukweretesi.
- Imwe kana akawanda akwereta maakaunzi anoenderana kune imwe kana kupfuura anokwereta maakaundi akaenzana.
- Uye, inoenderana neyakamboitika pateni, sums yehuwandu zvakapinda mu debit zvinofanirwa kunge zvakafanana neizvo zvakapinda muchikwereti. Panguva ipi neipi mukutenderera kweakaunzi.
Aya marongero akapfupikiswa mune inotevera equation: zviwanikwa zvese zvakaenzana huwandu hwezvikwereti zvese uye chiyero (A = P + PN).
Mukuita, rinoshandiswa riini mukuverenga kwekambani?
Nheyo yekupinda kaviri inoshandiswa mune ese accounting account. Uye kana isu tichifunga nezvekuti makambani ane basa rekunyora zvese zviitiko zveakaunzi zvavanoita-kutanga mu bhuku rezuva nezuva uye, gare gare, yakaendeswa ku mudara-, zviri pachena kuti iyo mbiri yekupinda sisitimu inogara ichishandiswa mukuverenga.
Isu tinofanirwa zvakare kuziva kuti maviri kana anopfuura maakaundi anobatanidzwa mune yega yega accounting account uye kuti mune zvese zvinyorwa pane angangoita mumwe ane chikwereti uye mumwe mukweretesi account. Saka, mune Inofanira (iri kuruboshwe rwekupinda) isu tichaisa izvo zvinowedzera mune zviwanikwa nemari, pamwe nekuderera muzvikwereti nekuenzana. Pane kudaro, mu Haber (kurudyi kwekupinda) isu tichaisa kuderera kwezvinhu, kuwedzera muzvikwereti uye kuenzana uye mari.
Iyo mbiri yekupinda system ndeimwe yemafungiro iwe aunodzidza paunenge uchidzidza Kutungamira neMari FP. Uku kutenderera kweDhigirii repamusoro kunozokugonesa kushanda mu department rezve accounting rekambani inochengeta maakaundi enzvimbo dzakasiyana.
Kaviri kupinda system kesi kesi
Iyi inotevera mienzaniso yakapusa, asi ivo vanoshanda kuenzanisira mashandisiro anoita maviri masystem mune ese ma accounting mashandiro, zvikasadaro, kurekodha kwemabasa kunenge kuri kukanganisa:
Kambani A inobhadharisa 3.000 euros (pamwe ne21% VAT) kubva mukutengesa zvinhu kuburikidza nekuchinjisa kubhangi.
Iko kuvakwa kunogadzirwa ndekwe:
Ndokureva kuti, muChikwereti tichaisa maakaundi easset, mune iyi nyaya (572) Mabhangi uye, muKiredhiti, mari: (700) Kutengesa kweZvinhu. Sezvinoonekwa, huwandu hwechikwereti uye huwandu hwechikwereti zvinoenderana (3.630 euros), saka iyo mbiri yekupinda system inozadziswa.
Pane kudaro, kambani A inotenga zvinhu kubva kumutengesi kwemadhora zviuru zvishanu (+ VAT) uye inozoibhadhara mumwedzi miviri.
Iko kupinda kunogadzirwa kungave:
Pachiitiko ichi, muChikwereti tichaisa mari uye, muKiredhiti, kuwedzera kwechikwereti -chakamirira kubhadhara kune vanotengesa, iyo account (400) Vanopa-. Semuenzaniso wapfuura, huwandu hwechikwereti uye chikwereti chinowirirana, zvichipa nzira yekupinda yakapetwa.
Zvinokwanisika here kudzidza accounting iri kure?
Ehe, pa internet iwe unowana akawanda mavhidhiyo uye dzidzo, asi kana iwe uchida kutevera ajenda uye uwane imwe Musoro oficial Mvumo neBazi reDzidzo uye FP, iyo Dhigirii yepamusoro muHurumende neMari ndiyo sarudzo. Vhura ILERN Online iwe unogona kudzidza panguva yako wega, riini, sei uye kupi kwaunoda uye nerutsigiro rwe vadzidzisi, didactic zvinhu uye vhidhiyo makirasi vhiki nevhiki. Saizvozvo, iwe unozogona kutora bvunzo dzekupedzisira dzechimwe nechimwe chidzidzo muguta guru reSpanish dunhu riri padyo newe.