Nhoroondo

Accounts - ndiwo chaiwo chinhu muzvikwata zvisina tsarukano nzira pakuongorora pamusoro zvoupfumi chikonzero, anogona yakavimbika vanoratidza chikuru, yokupedzisira mamiriro uye kuchinja rokuzvidavirira masangano mukufamba dzebhizimisi kwacho. Nhoroondo inozarurirwa ose yesangano, mari, guta guru, munataisireva, mari. Vari rakakamurwa pamutemo uye kushandiswa yakazvimiririra.

Kune vamwe mirayiro rokuzvidavirira zvinyorwa, izvo zvinokosha chero zveakaunzi. Kuti tinzwisise kuti gadziriro yose rokuzvidavirira, zvakafanira kunzwisisa chaizvo zvinorehwa pfungwa "Nhoroondo".

Shoko rokuti "ndizvidavirire zvinyorwa" rinoreva nzira chaiyo mapoka zvoupfumi, izvo rinobvumira kuti mari wakatarwa kuti systematize mashoko ano pamusoro zviratidzi siyana upfumi basa. Ndiye kuchengetera ruzivo, iro zvino inoshandiswa generalize uye muunganidzwa zvakasiyana aggregates, mashoko zvemari. Inobva raora ari bhiri raiva guru nhau makambani - nepakati papepa.

Nhoroondo All vane mazita uye Codes kuti anotsanangurwa ne vanonzi "Chati maakaundi". Mumwe nomumwe wavo wairatidza zvinhu dzikarongwa maererano nheyo zvakafanana. Mhando Homogeneous mari vavo mabhuku vanoonekwa vaya nhoroondo dziri kuratidza hunhu mashoko zita. The "chati nenhoroondo" anoratidza Codes, mazita nhoroondo dzakasiyana netsanangudzo zvavo kushandisa.

Nhoroondo nhoroondo uye zvinoitiswa mari nemashoko. All Entries aya kuitwa zvachose kurongwa (kuitira kuti musi kutengesa) maererano magwaro chikuru.

Mumwe bhuku nhoroondo iri muzvikamu zviviri:

- kuruboshwe - debit, akasarudzwa "D" kana "AT";

- kurudyi - chikwereti chacho yakasarudzwa "R" kana "CR".

"Debit" muchiLatin rinoreva "anofanira" uye "chikwereti" rinoshandurwa kuti "tenda".

Hwakaratidzwa chero nokuda kwoupfumi uye mari akavhiyiwa kunotoreva kuwedzera kana kudzikisa imwe boka zvinoreva. Mumwe nomumwe mativi aiendeswa yoga kuratidzwa kudzikira kana kuwedzera mari. rakawandisa All akashuma parutivi rwayo rworuboshwe, akadana debit, uye zvakachengetwa kurutivi rworudyi - kadhi.

Schematically, nenhoroondo anonyorwa zvinotevera muchimiro:

Number, zita.

Credit debit

In ndizvidavirire panewo chinhu chakadai kune "kupinda kaviri". Pfungwa iyi inosanganisira kupangidza remapazi zvose nhoroondo dzinenge mbiri. Saka, shanduko chero mu kurekodha nhoroondo vapiwa mumatauriro dzimwe nyaya, pamwe pacho "anoendera-". Muchiitiko chino, dzinosvika debit vakanyoresa vakaenzana yose chikwereti mukova. Utongi uhwu anotevera pachiyero mukana wokuti vanhu vanga: zvachose zvinhu nguva akaenzana Verengai munataisireva uye guta guru zvavakanga vachida kuita.

Monthly kwadzo (zviyero) Nhoroondo dziri kuramba ari "General Ledger", iro anoratidza mashoko pamusoro mumwe nomumwe wavo mugore. It akanyora kwokutanga (kuuya) pachiyero (yemuraudzo) muverengwe chinhu, uye ipapo kunongedzera debit uye zvikwereti kwaanenge mumwedzi kare (turnover), uye ipapo outputs kusvikira kupedza nomwero. Sezvo pakuenzanisa ndiwo musiyano pakati majana, zvingava debit kana zvikwereti mwero.

In ndizvidavirire pane kupesana pamusoro pusa nhoroondo, kushingaira, kushingaira-pusa. On nhoroondo vanoshingaira vanoratidza mashoko marudzi ose pfuma uye nedzimwe nzira sangano (wakaiswa yesangano, zvinhu, mari). On the pusa nhoroondo dzinoratidza ruzivo pamusoro zvinopa zvinhu uye munataisireva dzesangano (bumbiro uye dzimwe mari guru pamusoro zvikwereti). Active nyaya chete vane debit mwero uye pusa - chete chikwereti.

Kuwedzera kune nhoroondo idzi, pane avo umo vose vanoratidza ruzivo pamusoro yesangano uye manyuko kwayo inotungamirwa (mubereko / kurasikirwa Masvomhu pamwe vatengesi nevatengi). Vari kunzi "tichishingaira-pusa". nechiyero yavo (zvasara) inogona debit uye zvikwereti.