Chimodzi mwazinthu zosokoneza kwambiri pakuwerengera ndalama ndikumvetsetsa kusiyana pakati pa maakaunti osakhalitsa ndi okhazikika. Wina angafunse kuti, n’chifukwa chiyani kudziwa zimenezi kuli kofunika? Ndikofunikira chifukwa, ngati muyenera kusungitsa malo moyenera, ndiye kuti chidziwitso chaakaunti yanthawi yayitali chikhala chothandiza.
M'nkhaniyi, tayesetsa momwe tingathere kuti tipereke chidziwitso chachidule cha maakaunti osakhalitsa komanso okhazikika popeza tikudziwa kuti izi zikuthandizani kudziwa kuti siakaunti yakanthawi kuphatikiza mawonekedwe aakaunti osakhalitsa.
Kodi Akaunti Yakanthawi Ndi Chiyani?
Akaunti imatengedwa kuti ndiakaunti yakanthawi ngati idapangidwa kuti izitsata zochitika zachuma pakanthawi yokhazikitsidwa. Uwu ndi mtundu waakaunti womwe uyenera kutsekedwa nthawi yokhazikika yazachuma ikatha.
Popeza ndi mtundu wa akaunti yomwe imagwiritsidwa ntchito kuyang'anira zochitika zachuma pakapita nthawi, ndizosatha kuti pakadutsa nthawi yomwe idanenedwayo, akauntiyo iyenera kutsekedwa kuti pasapezeke ndalama zomwe zikuchitika panthawiyi zomwe zingaperekedwe ku. nthawi yotsatira.
Mitundu yayikulu yamaakaunti omwe amaphunzitsidwa mu Accounting 101 ndi Katundu, Ngongole, Ndalama, Ndalama / ndalama ndi Equity.
Zochita zonse zowerengera ndalama zimalembedwa muakaunti awa pamlingo wosiyana, kaya mumawerengera bizinesi yaying'ono kapena kampani ya Fortune 500. Mwachitsanzo, mukamalipira $1,500 pamwezi kubwereka, mumakhudza mwachindunji maakaunti azinthu ndi ndalama.
Mukalipidwa $150 ndi kasitomala, ndondomekoyi imakhudza katundu ndi ndalama zomwe mumapeza. Poganizira izi, ndizosavuta kumvetsetsa kuti maakaunti osakhalitsa ndi anji komanso chifukwa chake ndi ofunikira.
Zitsanzo za Maakaunti Akanthawi
Kwenikweni, pali mitundu itatu yamaakaunti osakhalitsa omwe ndi Ndalama, Ndalama komanso Chidule cha Ndalama.
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#1. Akaunti ya Ndalama / Ndalama
Mu akaunti ya kampani, ndalama zonse zomwe kampaniyo imapeza zimatchedwa ndalama. Maakaunti amtunduwu m’kampani amafunika kukhala atatsekedwa pofika kumapeto kwa chaka kuti asapitirire chaka chamawa.
Kuti kampani itseke akauntiyi, wowerengera ndalama ayenera kupanga chiwongola dzanja cha ndalama zonse zomwe amapeza. Ngati ndalama zonse zojambulidwa zili, mwachitsanzo, $25,000, akaunti yolandirira ndalama yomwe ikuyenera kuchotsedwa pamtengo womwewo, mwachitsanzo, ndalama zokwana $25,000 ziyenera kulembedwa muakaunti ya ndalama.
Ngongole yofananira ya $25,000 imatumizidwa ku akaunti yachidule ya ndalama kuti musunge ndalama zolowera.
#2. Akaunti Yotsika
Simungathe kuchotsa ndalama kubizinesi yomwe ikuyenda chifukwa ndi gawo lofunikira pakampani iliyonse. Njira yokhayo yopititsira patsogolo bizinesi ndikudutsa ndalama. Uwu ndi mtundu wa akaunti yomwe imatsata ndalama zomwe a kampani kapena bizinesi pakapita nthawi. Ndalamazi zimaperekedwa nthawi zonse poyendetsa bizinesi kuphatikiza zinthu, zotsatsa, ndi zina.
Mwachitsanzo, $ 7,000 imagwiritsidwa ntchito ndi kampani poyendetsa bizinesi yake kwa chaka chimodzi - kumapeto kwa chaka chowerengera ndalama, ndalamazo zimasamutsidwa ku chidule cha ndalama potengera akaunti yowonongera, pomwe ndalamazo zimakhazikitsidwanso ndi ndalama zofananira. imachotsedwa ku chidule cha ndalama.
#3. Akaunti ya Chidule cha Ndalama
Akaunti Yachidule ya ndalama ndi imodzi mwamitundu yofunika kwambiri yaakaunti yakanthawi - apa ndipamene ndalama zomwe kampaniyo imapeza ndi ndalama zomwe kampani imawononga kwa nthawi yayitali zimasamutsidwa popeza ndalama zomwe ndalama ndi ndalama zatsekedwa zatsekedwa, akauntiyo ikuwonetsa ndalama zonse. wa kampani.
Muchitsanzo chomwe chili pamwambapa, ndalama zonse zokwana $25,000 zochepera $7,000 zimabweretsa ndalama zokwana $18,000, zomwe zimawoneka pachidule chandalama.
Muyeneranso kukumbukira kuti chidule cha ndalama ndi mtundu wa akaunti yakanthawi, iyenera kusamutsidwa ku akaunti yayikulu. Izi zitha kuchitika mwa kubweza ngongole ku akaunti yachidule cha ndalama ndikulowetsa ngongole ku akaunti yayikulu.
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Kodi Maakaunti Akanthawi Amachokera Kuti?
Tanena za kufunika kwa akaunti yanthawi yochepa kubizinesi, kaya yaying'ono kapena yayikulu. Maakaunti osakhalitsa ndi zida zomwe zimathandizira kuyendetsa bwino bizinesi tsiku lililonse. Maakaunti awa amasunga mbiri ya ndalama, ndalama zomwe amawononga ndi ndalama zonse pa a nthawi. Ndi kudzera mu maakaunti awa m'magawo azachuma amapangidwa.
Ngati tikufuna kudziwa komwe kugwiritsiridwa ntchito kwa njira zowerengera ndalamazi kunayambira, ndiye kuti tiyenera kuyang'ana zaka mazana ambiri zapitazo pamene amalonda amawagwiritsa ntchito kusunga malonda awo ndi katundu wawo.
Masiku ano, makampani amagwiritsa ntchito mapulogalamu ngati Mabookbook achangu kuti mupange maakaunti awa omwe amapangitsa kuti azitsatira mosavuta za chuma ndi kayendedwe ka ndalama. Ndi kompyuta, kulowa pamanja sikufunikiranso ndipo njira yowerengera ndalama ndiyosavuta.
Ndi chithandizo chaukadaulo, njira yowerengera ndalama tsopano ndiyosavuta kwambiri - njira yosungira maakaunti osakhalitsa tsopano ndi makina komanso makompyuta.
Tanthauzo Laakaunti Yosakhalitsa - Kodi Akaunti Yokhazikika Ndi Chiyani?
Maakaunti osatha ndi maakaunti osakhalitsa azachuma omwe sangathe kutsekedwa mosavuta ngati maakaunti osakhalitsa. Ndi mtundu wa akaunti yomwe imafunikira chidziwitso choyambirira isanatseke. Izi zikutanthauza kuti akauntiyo ikhalabe yotseguka ngakhale simukugwira ntchito.
Maakaunti osatha ndi mtundu waakaunti womwe umafuna kuti ma kirediti kadi ndi kirediti kadi azilumikizidwa nawo. Maakaunti osunga ndi Macheke ndi mitundu yamaakaunti okhazikika.
Maakauntiwa nthawi zambiri amakhala ndi mawonekedwe ndi ntchito zosiyanasiyana zomwe zimagwirizanitsidwa ndi iwo ndipo zimaphatikizapo mwayi wopeza mabanki pa intaneti, njira zolipirira mabilu, chitetezo cha overdraft, kusungitsa mwachindunji ndi zina zambiri. Ndi akaunti yokhazikika, anthu amatha kusangalala ndi mwayi wokhala ndi ndalama zawo zonse pamalo amodzi.
Kuphatikiza apo, amapereka chitetezo chochulukirapo kuposa zinthu zina zosakhalitsa kapena zanthawi yochepa. Komabe, chinthu china chofunikira chomwe muyenera kudziwa za akaunti yokhazikika ndikuti mungafunike kulipira ndalama zambiri poyang'anira kuposa momwe mungachitire pakanthawi kochepa.
Kodi Pali Kusiyana kotani Pakati pa Akaunti Yakanthawi ndi Yakanthawi?
Maakaunti osakhalitsa amatanthawuza maakaunti omwe ndalama zawo sizinasamutsidwe kumapeto kwa nthawi yowerengera. M'malo mwake, zotsalira za maakauntiwa zimasamutsidwa kumaakaunti okhazikika ofananira kumapeto kwa nthawiyo.
Maakaunti osakhalitsa (okhazikika), komano, amakonzanso zowerengera nthawi iliyonse yowerengera.
Zitsanzo zamaakaunti okhazikika ndi Chuma, mangawa, ndi zolingana ndipo zitha kupezeka pamasamba anu, pomwe maakaunti a ndalama ndi ndalama ndi maakaunti osakhalitsa pachidule chanu chomwe chiyenera kutsekedwa chaka chilichonse chandalama.
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Kumbukirani kutseka Akaunti Yosakhalitsa
Kugwiritsa ntchito akaunti kwakanthawi kungakuthandizeni kuti muyang'anire bwino ndalama za akaunti yanu. Komabe, kutseka maakaunti osakhalitsa ndikofunikira monga kuzigwiritsa ntchito.
Kutsata ndi kutseka maakaunti osakhalitsa ndi njira yomwe imatenga nthawi mukamagwiritsa ntchito machitidwe owerengera ndalama kapena maspredishithi, ndikupanga maakaunti olondola monga chidule cha ndalama kapena ma sheet sheet ndizovuta kwambiri. Bwanji osasintha zonse ndi pulogalamu yowerengera ndalama?
Momwe mungatseke Akaunti Yosakhalitsa
Kwenikweni, kutseka akaunti kwakanthawi kumatanthauza kutseka maakaunti onse omwe ali mgululi.
Tsekani akaunti yanu yopeza ndalama
Pomwe timafotokozera mitundu yamaakaunti osakhalitsa tidakambirana za momwe mungasamutsire ndalama zomwe zili muakaunti yanu yopeza ndalama kupita ku akaunti yanu yachidule - zomwe zikutanthauza kuti mwatseka akauntiyo.
Izi zikufotokozera momwe mungatsekere akaunti yamtunduwu. Zomwe muyenera kuchita ndikulowetsamo debit pa akaunti yopeza ndalama ndikulembetsanso ndalama zomwezo pa akaunti yachidule cha ndalama.
Tsekani Akaunti Yowononga
Mumatsatira zomwezo potseka akaunti ya ndalama. Zomwe muyenera kuchita ndikusamutsa ndalama zomwe zawonongekazo kupita ku chidule cha ndalama zomwe zingachitike polemba debit pa akaunti yowonongera ndikulemba ngongole yofananayo pachidule cha ndalamazo.
Tsekani Chidule cha Ndalama
Iyi ndi akaunti yomwe imathandiza kutseka Akaunti ya Ndalama ndi Ndalama. Uwu ndi mtundu wachitatu wa akaunti yosakhalitsa. Kuti mutseke akauntiyi, muyenera kusamutsa ndalama zomwe zili mu akauntiyi ku akaunti yayikulu.
Muyenera kubwereketsa ndalama pachidule cha ndalama zomwe mwapeza ndikulembetsanso ndalama zomwezo pa akaunti yayikulu.
Tsekani akaunti yazithunzi
Gawo lomaliza lakutseka maakaunti osakhalitsa ndikutseka akaunti yojambula. Izi zimachitika posamutsa ndalama zomwe zili muakaunti yojambulira ku akaunti yayikulu kapena akaunti yosungidwa
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Phunzirani za Ubwino wa Maakaunti Okhazikika ndi Akanthawi
Pali phindu lina lazachuma lomwe lingakhalepo podziwa kusiyana pakati pa maakaunti osakhalitsa ndi okhazikika. Takambirana zina mwa izo pansipa:
Malipoti olondola komanso anthawi yake azachuma
Mukamvetsetsa bwino kuti ndi akaunti iti yomwe ili yokhazikika komanso yosakhalitsa zikuthandizani kuti mupereke lipoti lazachuma munthawi yake komanso yolondola.
Maakaunti osatha amalemba zochitika zabizinesi kwautali wofunikira monga kuchuluka kwa ndalama zamakasitomala, ngongole zabizinesi, zogulira zinthu, ndi zina. Komano maakaunti osakhalitsa amapereka chithunzithunzi cha ndalama zomwe amapeza ndi zowononga pa nthawi yomwe yakhazikitsidwa.
Konzani bajeti yanu
Kudziwa kugawa maakaunti moyenera kumathandizira makampani kugawa bwino zinthu kuti akwaniritse zolinga zawo. Maakaunti okhudzana ndi kampani akatha kusiyanitsa, mwachitsanzo, maakaunti osakhalitsa komanso okhazikika adziwika, zithandiza kampaniyo kudziwa momwe ilili pachuma komanso kupanga bajeti zomwe zingawagwirizane ndi nthawi iliyonse.
Kupanga chisankho chabwino
Pomvetsetsa maakaunti okhazikika komanso osakhalitsa, mabizinesi azitha kupanga zisankho zopita patsogolo zokhudzana ndi ndalama zawo. Mwachitsanzo, ngati kampani ikukhulupirira kuti ndalama idzabweretsa ndalama m'tsogolomu, ikhoza kugwiritsa ntchito ndalama za nthawi yaitali m'malo mongopeza ndalama zochepa.
Konzani kayendedwe ka ndalama
Podziwa kuti ndi maakaunti ati omwe ali okhazikika komanso osakhalitsa zitha kukhala zotheka kuti mabizinesi awonjezere kuchuluka kwa ndalama.
Mabizinesi ang'onoang'ono adzapindula kwambiri ndi izi chifukwa zidzathandiza akafuna kupanga ndalama zazikulu kapena kugula zinthu zazikulu zomwe zingathandize kukula ndi kukula kwa bizinesi. Izi zitha kuthandiza bizinesi iliyonse kukhala yatsopano komanso kukhala yofunika kwambiri kwa anthu.
Wonjezerani kumvetsetsa kwachuma
Mukadziwa kusiyana pakati pa maakaunti okhazikika komanso osakhalitsa mudzamvetsetsa bwino momwe kampani yanu ikugwirira ntchito, izi zidzakupatsani mwayi wosankha zochita mwanzeru.
izi kudziwa zachuma zithandizira bizinesi yanu kupanga zisankho zanzeru zachuma zomwe zingabweretse kukula ndi kukulitsa ndalama zanu.
Kuwonjezeka kwa chidaliro pazolosera
Kudziwa kwamaakaunti omwe ndi okhazikika komanso osakhalitsa mabizinesi adzapanga zisankho zomwe zidzakhale zopindulitsa m'tsogolo. Izi zimawathandiza kupanga njira zazitali zomwe zimadalira zenizeni osati zomwe zingachitike. Izi, nazonso, zimalola makampani kukonzekera bwino kwambiri.
Limbitsani ulamuliro wamkati
Popeza maakaunti osatha komanso osakhalitsa ndi osiyana, magulu awo olondola angathandize makampani kuthana ndi ndalama zawo zamaakauntiwa m'njira yoyenera. Izi zidzalola kampaniyo kukhala kutali ndi zolakwika chifukwa cha zolakwika ndi zolemba zolakwika.
Limbikitsani maubale ndi Investor
Otsatsa ndalama amatha kusankha bwino ngati agulitsa ndalama kukampani poyang'ana ndondomeko zandalama zolondola komanso zanthawi yake. Kampani ikatha kusungitsa maakaunti ake osakhalitsa kuchokera kuakaunti ake okhazikika, adzawoneka bwino pamaso pa omwe angakhale osunga ndalama. Izi zidzawonjezera kudalirika kwawo ndikukopa osunga ndalama ambiri
Kupititsa patsogolo luso la kasamalidwe
Podziwa kugawa bwino maakaunti, eni mabizinesi amatha kumvetsetsa momwe amagwirira ntchito. Mwanjira iyi amatha kuzindikira madera omwe akufunika kuyesetsa kwambiri - adzathanso kupanga njira zowonjezeretsa kuchita bwino komanso phindu. Pamapeto pake, izi zimathandiza kuyendetsa bwino bizinesi kapena kampani
Zofufuza zambiri zodalirika
Maakaunti okhazikika komanso osakhalitsa mubizinesi amadziwika ndikugawidwa molingana ndi, owerengera adzapeza kuti ndizosavuta kudutsa mbiri yazachuma ndi njira yabizinesiyo popanda khama lochepa.
Izi zithandiza bizinesi iliyonse kukhala ndi kafukufuku wodalirika. Ndipo tikudziwa kuti kafukufuku wodalirika amathandiza bizinesi kuti igwirizane bwino ndi omwe amabwereketsa, okhudzidwa ndi osunga ndalama.
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Zothandizira:
- https://www.allaboutcareers.com/student-finance/accounting/which-is-not-temporary-account/
- https://www.fool.com/the-ascent/small-business/accounting/articles/temporary-accounts/
- https://benjaminwann.com/blog/which-is-not-a-temporary-account-in-accounting
- https://corporatefinanceinstitute.com/resources/accounting/temporary-account/
Siyani Mumakonda