Chimwe chezvinhu zvinonyanya kuvhiringa maitiro e accounting ndiko kunzwisisa mutsauko uripo pakati peakaundi yenguva pfupi uye yekusingaperi. Mumwe munhu angabvunza kuti, nei kuziva izvi kwakakosha? Izvo zvakakosha nekuti, kana iwe uchifanira kuita kubhuka kwakaringana chengeta saka ruzivo urwu rwekuti chii chenguva pfupi account ruchauya runobatsira.
Muchinyorwa chino, takaedza nepese patinokwanisa kuti tipe ruzivo rwakakwana nezveakaundi enguva pfupi uye asingagumi sezvo isu tichiziva kuti ruzivo urwu ruchakubatsira iwe kuziva iyo isiri account yenguva pfupi inosanganisira maitiro eakaundi yenguva pfupi.
Chii chinonzi Temporary Account?
Iyo account inoonekwa seakaundi yenguva pfupi kana yakagadzirirwa kuteedzera zviitiko zvemari mukati menguva yakatarwa. Iyi imhando yeakaundi inofanirwa kuvharwa mushure mekunge nguva yakatarwa yemabasa emari yapera.
Sezvo iri rudzi rweakaundi iyo inoshandiswa kuteedzera zviitiko zvemari kwenguva yakati rebei, iyo Isingafi kuti mushure mekunge nguva yakatarwa yapera iyo account inofanirwa kuvharwa kuitira kuti pasave nekuita kwemari kunoitwa panguva yazvino inobhadhariswa kune inotevera nguva.
Mhando huru dzeakaunti anodzidziswa muAccounting 101 ndea Assets, Liabilities, Expenses, Income/revenue and Equity.
Zvese zve accounting zvinorekodhwa mumaakaundi aya pane imwe nhanho, ingave iwe unoverengera bhizinesi diki kana Fortune 500 kambani. Semuenzaniso, kana iwe uchibhadhara $1,500 pamwedzi murendi, iwe unobata zvakananga asset uye mari maakaundi.
Kana iwe uchibhadharwa $150 nemutengi, maitiro anokanganisa asset uye maakaundi emari. Uine maitiro aya mupfungwa, zviri nyore kunzwisisa kuti maakaunti enguva pfupi ndeapi uye nei akakosha.
Mienzaniso yeMaakaundi Enguva
Chaizvoizvo, kune marudzi matatu emaakaundi enguva pfupi anoti Mari, Mari yekushandisa uye Summary Yemuhoro.
Uyewo Verenga: Mazano uye Zvibvumirano zveAccounting: Zvese Zvaunoda Kuziva
#1. Mari / Revenue Account
Muakaundi yekambani, mari yose inobatwa nekambani iyoyo inonzi mari. Akaundi yerudzi urwu mukambani inoda kuvharwa pakupera kwegore kuitira kuti isazoendeswa kune gore rinotevera.
Kuti kambani ivhare account iyi, accountant anozoda kugadzira debit yekupinda mari yese yasara. Kana mari yose yakanyorwa iri, semuenzaniso, $25,000, iyo account yemari inofanira kubvisirwa mari yakafanana, kureva iyo debit yekupinda ye25,000 yemadhora inofanira kunyorwa muakaundi yemari.
Chikwereti chinoenderana chemadhora makumi maviri neshanu chinozotumirwa kuakaundi yepfupiso yemari kuchengetedza mari yekupinda.
#2. Account Account
Iwe haugone kubvisa mari kubva kubhizinesi rinomhanya sezvo chiri chinhu chakakosha chekambani chero ipi zvayo. Nzira chete yekuita kuti bhizinesi rifambe iri kuburikidza nemari. Iyi imhando yeakaundi inoteedzera mari dzinoitwa nea kambani kana bhizinesi nekufamba kwenguva. Mari idzi dzinogara dzichiitirwa kufambisa bhizinesi kusanganisira zvekushandisa, kushambadza, nezvimwe.
Semuenzaniso, $7,000 inopedzwa nekambani mukuita bhizinesi rayo kwegore - pakupera kwegore re accounting, mari yacho inotamirwa kupfupiso yekuwana mari nekukweretesa iyo account yemutengo, iyo iyo iyo sare inodzoserwa uye mari inoenderana. inobviswa kubva muchidimbu chemari.
#3. Income Summary Account
Mari Yekupfupisa Account ndeimwe yemhando dzakakosha dzeakaundi yenguva pfupi - apa ndipo panowanikwa mari uye mari inoshandiswa nekambani nekufamba kwenguva inotamiswa sezvo mari neaccount account yakavharwa, account yave kuratidza mari yakawanikwa. yekambani.
Mumuenzaniso uri pamusoro apa, mari yakawanda ye $ 25,000 yakaderera mari inoshandiswa ye $ 7,000 inoguma mukuwana mari ye $ 18,000, iyo inowanikwa pachidimbu chemari.
Iwe unofanirwawo kuyeuka kuti muchidimbu mari imhando yeakaundi yenguva pfupi, inofanirwa kuendeswa kuaccount account. Izvi zvinogona kuitwa nekuita dhibhi yekupinda kuakaundi yepfupiso yemari uye nekuita kiredhiti yekupinda kuaccount account.
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Temporary Accounts Anobva kupi?
Takataura kukosha kweakaundi yenguva pfupi kubhizinesi, ringave diki kana rakakura. Maakaundi enguva pfupi maturusi anobatsira kuti bhizinesi rifambe zvakanaka zuva nezuva. Maakaundi aya anochengeta marekodhi emari, mari inoshandiswa uye mari inowanikwa pamusoro pea nguva. Ndiyo kuburikidza neakaunti aya kuti zvinyorwa zvemari zvinogadzirwa.
Kana isu tichida kuziva kuti kushandiswa kweidzi nzira dzekuverengera kwakatanga, saka isu tinofanirwa kutarisa kumashure semazana emakore apfuura apo vatengesi vaiashandisa kuchengetedza kutengeserana kwavo uye midziyo iri munzira.
Nhasi, makambani anoshandisa software senge Quickbooks kugadzira aya maakaunti izvo zvinoita kuti nyore kuteedzera zviwanikwa uye kuyerera kwemari. Nekombuta, kupinda kwemaoko hakuchakoshi uye maitiro e accounting ari nyore.
Nerubatsiro rwetekinoroji, hurongwa hwekuverengera hwave nyore - maitiro ekuchengeta maakaunti enguva pfupi ave otomatiki uye nekombuta.
Isiri Yenguva Yeakaundi Tsanangudzo - Chii chinonzi Permanent Account?
Maakaundi echigarire ndeasiri enguva pfupi maakaundi emari asingakwanise kuvharika nyore seakaundi enguva pfupi. Iwo imhando yeakaundi inoda chiziviso chekutanga isati yavharwa. Izvi zvinoreva kuti iyo account icharamba yakavhurika kunyangwe iwe usingaite.
Permanent maakaundi imhando yeakaundi inoda debit nemakadhi echikwereti kuti abatanidzwe nawo. Kuchengeta uye Kutarisa maakaundi marudzi emaakaundi echigarire.
Aya maakaundi anowanzo kuve neakasiyana maficha uye masevhisi ane chekuita nawo uye anosanganisira kuwana kubhengi yepamhepo, sarudzo dzekubhadhara mabhiri, kuchengetedzwa kweoverdraft, dhipoziti yakananga nezvimwe. Neakaundi yechigarire, vanhu vanogona kunakidzwa nekuve nechero zvigadzirwa zvemari munzvimbo imwechete.
Mukuwedzera, ivo vanopa kuchengetedzwa kwakawanda kupfuura zvimwe zvenguva pfupi kana zvenguva pfupi zvigadzirwa zvemari. Nekudaro, chimwe chinhu chakakosha chaunofanirwa kuziva nezve account yekusingaperi inyaya yekuti ungangofanira kubhadhara mari yakawanda mukuibata kupfuura yauchaita muakaundi yenguva pfupi.
Ndeupi Musiyano uripo pakati peTemporary uye Permanent Accounts?
Maakaundi enguva pfupi anoreva maakaundi ane chiyero chisina kutamiswa pakupera kwenguva yekuverengera. Pane kudaro, masaramusi emaakaundi aya anoendeswa kumaakaundi anowirirana echigarire pakupera kwenguva.
Maakaunti asiri enguva pfupi (echigarire), kune rumwe rutivi, anodzokorodza zviyero zvese zve accounting.
Mienzaniso yemaakaunti echigarire ndeye Assets, zvikwereti, uye kuenzana uye anogona kuwanikwa pabalance sheet, nepo mari uye mari yeakaundi ari maakaundi enguva pfupi pane yako pfupiso statement inofanirwa kuvharwa gore rega rega remari.
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Rangarira kuvhara Iyo Temporary Account
Kushandisa account yenguva pfupi kunogona kukubatsira kuti urambe wakatarisa pane yako account balance. Nekudaro, kuvhara maakaundi enguva pfupi kwakangokosha sekuashandisa.
Kutsvaga nekuvhara maakaunti enguva pfupi inotora nguva kana uchishandisa manyorerwo eakaunzi masisitimu kana maspredishiti, uye kugadzira maakaundi echokwadi akadai sepfupiso yemari kana mashizha emari kunonetsa. Wadii kuita otomatiki maitiro ese neaccounting software?
Maitiro ekuvhara Akaundi Yenguva
Chaizvoizvo, kuvhara account yenguva pfupi kunoreva kuvhara maakaundi ese echikamu ichocho.
Vhara account yako yemari
Tichiri kutsanangura marudzi emaakaundi enguva pfupi takataura nezvekuti uchada kuendesa sei mari iri muakaundi yako yemari kuakaundi yako pfupiso - zvinoreva kuti wavhara account.
Izvi zvinotsanangura nzira yekuvhara iyi rudzi rweakaundi. Zvese zvaunoda kuti uite kuita dhibhiti yekupinda muakaundi yemari uye kuita yekupinda kiredhiti yehuwandu hwakafanana paakaundi yekupfupisa mari.
Vhara Akaundi Yemari
Iwe unotevera maitiro akafanana kana uchivhara account yemutengo. Chaunofanirwa kuita kuendesa mari pamari yemutengo kune pfupiso yemuhoro iyo inogona kuitwa nekunyora dhibhiti paakaundi yemutengo uye nekunyora kiredhiti yechikwereti chakafanana pachidimbu chemari.
Vhara iyo Income Summary
Iyi iakaundi inobatsira kuvhara Revenue uye Mari Yekubhadharira Account. Iyi imhando yechitatu yeakaundi yenguva pfupi. Kuti uvhare iyi account, unofanirwa kuendesa mari iri muaccount kuaccount account.
Iwe unofanirwa kuita dhibhiti yekupinda pachidimbu chemari uye kuita yekupinda kiredhiti yehuwandu hwakafanana pane capital account.
Vhara iyo account yekudhirowa
Chikamu chekupedzisira chekuvhara kwenguva pfupi maakaundi ndechekuvhara iyo account yekudhirowa. Izvi zvinoitwa nekuendesa iyo mari muakaundi yekudhirowa kuaccount account kana iyo yakachengetwa account account
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Dzidza nezve Mabhenefiti ePermanent uye Yenguva Maakaundi
Pane mamwe mabhenefiti emari anogona kuwanda kubva pakuziva mutsauko uripo pakati penguva pfupi neanogara maakaundi. Takakurukura mamwe acho pazasi:
Kushuma kwemari kwakaringana uye nenguva
Kana iwe uchinge uchinzwisisa zvakanaka kuti ndeipi account inogara uye iyo yenguva pfupi ichakubatsira iwe kushuma zviitiko zvemari nenguva uye nenzira kwayo.
Maakaundi echigarire anorekodha zviitiko zvebhizinesi kwenguva yakareba sezvinodiwa sekuyerera kwemutengi, zvikwereti zvebhizinesi, kutenga zvinhu, nezvimwewo kune rimwe divi maakaundi enguva pfupi anopa mucherechedzo wemari inowaniswa uye mari inoshandiswa munguva yakatarwa.
Vandudza bhajeti yako
Kuziva nzira yekuisa maakaundi nemazvo kunobvumira makambani kugovera zvirinani zviwanikwa kuti azadzise zvinangwa zvavo. Kana maakaundi ane chekuita nekambani achigona kusiyaniswa, kureva kana maakaundi enguva pfupi uye anogara achizivikanwa, zvichabatsira kambani kuziva mamiriro ayo emari uye nekudaro inokwanisa kuita mabhajeti anozoenderana navo chero nguva.
Kuita zvisarudzo zviri nani
Nekunzwisisa maakaundi echigarire uye enguva pfupi, mabhizinesi anozokwanisa kuita sarudzo inofambira mberi ine chekuita nemari yavo. Semuenzaniso, kana kambani ichitenda kuti mari ichaunza mari mune ramangwana, inogona kushandisa mari yenguva refu pane yenguva pfupi.
Gadzirisa kuyerera kwemari
Nekuziva kuti ndeapi maakaundi ari echigarire uye ndeapi enguva pfupi zvinozoita kuti mabhizinesi awedzere kuyerera kwemari.
Mabhizinesi madiki anozonyanya kubatsirwa kubva pane izvi nekuti zvichauya zvine mutsindo kana voda kuita mari hombe kana kutenga kukuru kunozobatsira kukura nekukura kwebhizinesi. Izvi zvinogona kubatsira chero bhizinesi kugara richienderana uye kuve rakakosha kune veruzhinji.
Wedzera kunzwisisa kwemari
Kana iwe uchiziva mutsauko uripo pakati peanogara uye enguva pfupi maakaundi iwe unozove nekunzwisisa kuri nani kwekuita kwemari yekambani yako, izvi zvinonyatso kukupa muganho kana uchiita zvine ruzivo bhizinesi sarudzo.
ichi kuverenga kwemari ichabatsira bhizinesi rako kuita sarudzo dzemari dzakangwara dzinounza kukura uye kuwedzera kwekudyara kwako.
Kuwedzera kuvimba mune zvakafanotaurwa
Ruzivo rweakaundi ari echigarire uye iwo enguva pfupi mabhizinesi achaita sarudzo dzichava zvinobatsira mune ramangwana. Izvi zvinovabatsira kugadzira nzira dzenguva refu dzinotsamira pane chokwadi kwete zvingangoitika. Izvi, zvakare, zvinobvumira makambani kuronga kubudirira nehuchokwadi hwakanyanya.
Simbisa kutonga kwemukati
Sezvo maakaundi echigarire uye enguva pfupi akasiyana, kurongeka kwavo kwakaringana kunogona kubatsira makambani kubata nemari yavo maakaundi aya nenzira kwayo. Izvi zvinobvumira kambani kuti igare kure nekukanganisa nekuda kwekukanganisa uye kunyorwa kwedata kwakashata.
Vandudza hukama hwevaridzi
Vagadziri vemari vanogona kusarudza zvirinani kuti vodyara mukambani nekutarisa zvirevo zvemari zvakarurama uye nenguva. Kana kambani ichigona maakaundi ayo enguva pfupi kubva kune ayo echigarire, anotaridzika akanaka pamberi pevanogona kuita mari. Izvi zvichawedzera mwero wavo wekuvimbika uye kukwezva vazhinji vanoisa mari
Kuwedzerwa masimba ekutarisira
Nekuziva nzira yekuisa zvakanaka maakaundi, varidzi vebhizinesi vanogona kunzwisisa zviri nani mashandiro avanoita. Nenzira iyi vanokwanisa kuona nzvimbo dzavanoda kuisa simba rakawanda - vanozokwanisawo kuronga nzira dzekuwedzera hunyanzvi uye pundutso. Pakupedzisira, izvi zvinobatsira kubata bhizinesi kana kambani zvirinani
Mamwe maodhita akavimbika
Kana maakaundi echigarire uye enguva pfupi mubhizinesi anozivikanwa uye akaiswa muzvikamu zvinoenderana, maodhita achaona zviri nyore kwazvo kuenda kuburikidza nerekodhi rezvemari uye maitiro ebhizinesi iro nekuedza kushoma.
Izvi zvichabatsira chero bhizinesi kuve neakavimbika audit. Uye isu tinoziva kuti ongororo yakavimbika inobatsira bhizinesi kuwirirana zvakanaka nevakwereta, vanobatana uye vanoisa mari.
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References:
- 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/
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