Chimwe chezvinyorwa zviri muchiyero ichi chinoratidzira pane bhizinesi rekambani uye mabhizimisi vanoshandisa debit uye zvinyorwa zvinyorwa kuti vanyore kutengesa kune imwe nhoroondo.
Kudhindwa kwechipiri-kupinda maitiro kwakashandiswa kwemakore anopfuura 600 uye kwakatanga kuonekwa mukushandiswa mabhangi nevatengesi muItaly.
Inyoreji Inopinda Maviri Inotsanangurwa
Zvichienderana nezita rayo, kaviri-kupinda maitirwo ehurumende ndiwo maitiro ekugadzirisa maitiro akazara anosanganisira kunyora rimwe rega rega mune zvinyorwa zviviri, zvichiita kuti kubhadhara kune imwe kana mamwe mabhuku uye chikwereti kune imwe kana mamwe maakaunti.
Nhamba yekutengeserana munyaya imwe neimwe inofanira kuenzaniswa, kuve nechokwadi kuti madhora ose anonyorwa. Zvikwereti zvinowanzoonekwa kune rumwe rutivi rworuboshwe rwepeji, apo zvikwereti zvinowanzoonekwa kune rumwe rutivi rworudyi.
Makambani akachengetwa nehurumende anofanira kushandiswa kaviri-kupinda maitiro ekuenzanisa, sezvinodiwa nemutemo. Makambani ehuruzhinji anofanira kutevera mitemo yekugadzirisa uye nzira dzinotsanangurwa nemagwaro ekugadzirisa maitiro akawanda (GAAP), ayo anotungamirirwa nehurumende isiri yehurumende, Financial Accounting Standards Board (FASB).
Kudhindwa kwechipiri-kupinda maitiro kunoshanda senzira yakanakisisa yekambani yekuona kuwedzera kwekubhadhara mari, kunyanya sezvo kuwedzera kwebhizimisi kuchikura.
Kuchengeta mabhuku Akarurama
Sezvo bhizinesi rekambani richikura, mukana wekunyora mabhaibheri unowedzera. Kunyange zvazvo kaviri-kupinda muhuwandu hwematongerwo enyika hazvidziviriri zvikanganiso zvakakwana, zvinogadzirisa mhedzisiro chero zvikanganiso zvichange zviri pamabhuku ose.
Nokuti iyo nhoroondo dzakagadzirirwa kutarisa mutengesi mumwe nomumwe kuti uve nechokwadi kuti unoenzanisa, zvikanganiso zvichatsvitswa kune vanyori zvenguva pfupi, kusati kwaitika kukanganisa zvikanganiso zvakatevera mumutambo weimba. Uyezve, chimiro chekugadzirisa maakaiti chinoita kuti zvive nyore kutarisa zvakare kuburikidza nekunyoresa kuti uone kuti pane kukanganisa kwakatanga.
Account Types
Paunoshandisa kuverenga mabhii maviri, iwe unoda kushandisa maverengi ezvinyorwa. Pasi pane mamwe maikorodhe ezvinyorwa.
Nhoroondo dzeAsset dzinoratidza madhora anoshamwaridzana nezvinhu zvebhizimisi pachake, zvakadai semari muakaiti yaro yekuongorora kana mutengo wakabhadharwa.
Nhepfenyuro dzekodha dzinoratidza izvo iyo firipi inokwereta, seimba yekuvakwa, chikwama chemari kana zvikwereti zvekadhi rechikwereti.
Nhoroondo dzekubhadhara dzinomiririra mari yakagamuchirwa, yakadai sekutengesa mari uye chikwereti chemari.
Mari dzinoshandiswa dzinoratidza mari yakashandiswa, kusanganisira kutenga zvinhu zvakatengeswa, mari yebhadharo, kubhadhara, uye kushambadzira.
Izvo zviviri-kupinda maitiro zvinoda chati yezvakaitika, iyo inosanganisira yese yebhadhaji uye mabhuku ekutora mari iyo mabhengi ezvinyorwa anoita zvinyorwa. Kambani inopiwa inogona kuwedzera zvikwereti uye inoita kuti vaone zvakanyanya kushanda kwekambani, kubhadhara uye kudiwa kwekubika.
Achishandisa Accounting Software
Most software software inoshandiswa kwebhizimisi inoshandisa double-entry accounting; pasina chikamu ichocho, munyori wenhoroondo aizotambudzika nekutsvaga ruzivo rwakadai sokuenzanisa uye kubhadharwa kwekwereti uye kugadzirira kuguma kwemakore uye zvinyorwa zvemitero. Iko inoshandiswa kaviri-kupinda inowanikwa yemari inouya ne accounting accounting packages yebhizimisi. Paunenge uchigadzira software, kambani inogona kugadzirisa chati yayo yemabhuku kuitira kuti iratidze zvikwereti chaiyo zviri kushandiswa nebhizimisi.
Accounting software inowanzobudisa marudzi akasiyana-siyana emari nemari yemitemo inowedzera kuwedzera kwebhadharo, chirevo chemari, uye chirevo chemari inoyerera. Mushumo unowanzoshandiswa, unonzi muyero wekutarisa, inonyora nhoroondo imwe neimwe mumutambo mukuru une chero basa.
Kuenzanisa kwekuenzanisa kunoratidza zvose zvinyorwa zvine ruzivo rwemari yakakwana uye avo vane chikwereti chechikwereti.
Zvose zvinotarisirwa kuedza zvinofanira kugara zviri zero, uye zvikwereti zvacho zvose zvinofanira kunge zvakaenzana nezvikwereti zvachose.
Mienzaniso yeKubhadharira Kupinda Kwekaviri
Semuenzaniso wekupinda kwepamusoro-kuenzana, kana iwe uri kuenda kunyoresa mari yekutengesa ye $ 500, iwe unoda kuisa zvinyorwa zviviri: kuiswa kwemari ye $ 500 kuti uwedzere bhizinesi rebhadhiro rinonzi "Cash" uye kuiswa kwekwereti kwe $ 500 kusvika kuwedzera kambani yekutora mari inonzi "Revenue."
Mumwe muenzaniso ungave kutengwa kwekombiyuta itsva ye $ 1 000. Mumuenzaniso uyu, iwe unoda kupinda $ 1 000 debit kuti uwedzere rehotera yako ye "Technology" mari yekubhadhara uye chikwereti cha $ 1 000 kuderedza bhadha yako "Cash" account.
Kusiyana kunobatawo chokwadi: Kana kambani yako ikwereta mari kubva kubhangi, pfuma yako ichawedzera asi zvikwereti zvako zvichawedzera zvakare nemari yakafanana. Iko mbiri yekupinda maitoriro inoongorora kuti yakarurama nokuti pashure pokupedza zvinyorwa zvako, chiyero chezvinyorwa nezviyero zvemadhenari zvinofanira kuenzana nemari yekwereti yemarikiti, kuve nechokwadi kuti wakatora zvikamu zviviri zvekutengesa.