Nzira yekufambisa sei bhuku rakakodzera mari. Cash book: fill fill pattern

Maererano nemitemo yepamba, masangano ose anodiwa kuchengetedza mari dzisina mari mubhangi. Panguva imwecheteyo, zvizhinji zvebhadharo zvinogadzirwa nehurumende yepamutemo pakati pavo pachavo maune fomu isina mari. Kana uchida kutenga mari, iwe unoda hofisi yemari, mushandi uyo achashanda nayo, uye nebhuku iro kutengeserana kuchakanyorwa. Zvadaro, ngatinyatsoongororai tsanangudzo yekuzadza zvinyorwa

Cash Book: nei zvichidiwa uye zvinoitwa sei?

Sezvakaratidzwa zvinoratidzira, mumasangano akawanda kubhadharwa kwemari kunoitwa nenzira isina mari. Zvisinei, izvi hazvirevi kuti mari haisati yashandiswa munguva yemabasa emakambani aya. Kana pane zvishoma kana zvikamu zvishoma zvekutengesa zvakaguma kushandisa mabhizinesi, ipapo bhizimisi rinofanira kuva nebhuku remari. Nzira yekuchengetedza sei magazini ino? Ndiani anofanira kupa ruzivo kune icho? Nyaya idzi dzinofadza kune vashambadziri vakawanda. Zvinofanira kuonekwa kuti maererano nemutemo, kubvira muna 2014 mabhizimusi ane mabhuku ekunowana uye mari inogona kutora mvumo yekutengesa nemari. Saizvozvowo, bhuku remari, samuenzaniso yekuzadza iyo icharondedzerwa gare gare, haigoni kuitwa. Kunyange zvakadaro, vamwe vashambadziri vanoramba vachiishandisa. Zvisinei, masangano mazhinji anoitisa zvisina kururama. Kuti udzivise zvinetso nekutengesa mitero, zvimhosva uye zvimwe zvikwereti, iwe unofanira kubhadhara zvakanyanya kumabasa ari kuitwa uye kuziva kuti ungachengetedza sei bhuku rakakwana.

Normative base

Kusati kwatanga kushanda kwemasvitsva matsva ekurekodha kwekutengesa mari, pakanga pasina zviratidzo zvakananga mumutemo avo vese vezvematongerwo enyika vanofanira kuva nebhuku remari. Muenzaniso wokuzadza haunawo kuiswa. Mumutambo wekutonga matare, kwakave nezviitiko apo chisarudzo chakaitwa mukusimbisa vezvemabhizimisi vasina kumbofunga nezvekutengesa mari mumagazini. Kubvira muna 2012, Mutemo wekuzadza bhuku remari yakagamuchirwa. Mirayiridzo inoratidzira kuvepo kwekutsvaga kwebhuku pamusoro pekutengesa kune vese vezvemabhizimisi, zvisinei kuti mitero inoshandisa sei, kana ivo vachitengesa nemari. Nokuda kwekusakosha kwezvinyorwa uye zvimwe zvinopesana zvebhuku rekugadzirisa zvichazobudiswa panguva yekuongorora, sangano ringabhadharwa.

Zviratidzo zvebhuku racho

Usati wataura kuti ungaita sei gwaro rakakodzera rekubhadhara, unofanirwa kutsanangura kuti chii. Kubva pane zvataurwa pamusoro apa zvakajeka kuti iyi ndiyo magazini yakakosha yekunyora mabhizimisi ose nemari. Mukuwedzera, bhuku remari rakabatanidzwa munyaya yezvinyorwa zvemari. Chisarudzo cheHurumende Statistics Committee chakabvumirana nepepanhau rezvinyorwa. Inonzi KO-4. Nzira yakarurama yekuzadza bhuku remari inotsanangurwa neRevision Regulation. Iyi mitemo yakagamuchirwa neCentral Bank muna 2011. Zivo yekuti ungatungamira sei mabhadharo emari yakakosha zvakakosha zvikuru, sezvo kutarisa kwekutarisa kuongororai kazhinji. Kwegore rimwe nerimwe gwaro idzva rakagadzirwa.

Muenzaniso wekuzadza uye kuchengeta bhuku remari: izvo zvakakosha

Tsamba yacho ine mapeji 50 kana zana. Kana iri mubvunzo, apo zvakakosha kuchengeta bhuku remari, maererano nemitemo inosimbiswa kuti nyanzvi inounganidzwa kubva pakutanga kwegore uye nekuwedzera. Dhiyabhorosi iyo nguva yakakodzera yakaiswa papeji peji. Kana iyo magazini yapera kupera kwegore, imwe itsva iri kunyorwa. Zvinyorwa hazvivhiringidziki uye zvinopfurikidza nekuchengetedzwa kwezvakaitika panguva. Peji yepamusoro yebhuku idzva rinoratidza musi wekutangira uye kuguma kwekugadzirwa kwayo. Muchiitiko ichi, kuwirirana kwemagwaro kuchava nyore kuziva. Sezvo mutemo, basa racho rinowana gadziriro yakagadzirwa yakagadzirwa yakagadzirirwa muimba yekudhinda, ine yakagadzirwa nemirasi uye mairafu. Zvinokwanisika kuunganidza chigwaro mune fomu yezvemagetsi (sei kunyatsobata bhuku remari mune iyi mafomu, icharondedzerwa pasi apa). Mapeji ose akaverengwa pakarepo mumagazini yose. Nhamba yose yemashizha inoiswa pamagumo (pane peji yekupedzisira). Nhamba yakatarwa inopupurirwa nemasaini emukuru uye munhu ane mutoro. Bhuku rakasimbiswa rakasimbiswa nevha kana kuti mastic seal.

Munhu ane mutoro

Pambani pekushandira kune mushandi ari kutarisira kune bhuku rine mari. Nzira yekuchengetedza zvakakwana magazini ino inoratidzirwa mune zvinorayirirwa izvo mushandi anofanira kuziva. Uyu mushandi anobudisa mari uye anotora ruzivo pamusoro pavo mumagwaro. Iyo pepa rakagadzirwa inopupurirwa nechisayina. Izvi zvinoreva kuti mushandi wacho anotora mutoro wose wemabasa akaitwa uye ruzivo rwakapinda maari. Pakupera kwezuva rekushanda, mushandi anoendesa mari yemari kumutori wenhoroondo. Pamwe chete nayo zvinyorwa zvose zvinoshandiswa - mari yekutanga-yekubhadhara mirairo. Bhuku rakapedzisira rakagadziriswa neaigamuchira mutevereri. Kana iyo yekupedzisira isiripo pabasa racho, chinesi chinoiswa nemusoro. Iyi nzira inoitwa zuva rega rega. Kuti uite kutengesa mari, mutungamiri ane mutoro anogamuchirwa nemusoro anofanira kunge akazivikanwa nemabasa ake, kodzero uye mabasa. Kana tikataura pamusoro pokuti tingatungamira sei mari yemari yePI, ipapo chirongwa chacho pachacho chakafananidzwa kune icho chakaitwa musangano. Zvisinei, munhu wezvemabhizimisi haasi nguva dzose anopiwa nevashandi vevashandi, uye kunyanya, hakusi iye munhu ane mhosva kune komisheni nekunyora kwekutengesa mari. Kana iyo PI inoshanda yoga, zvino inotora kugamuchira uye kushandiswa kwemari. Saizvozvowo, anozvibatanidza uye anoisa mapeji akapedzwa. Vaya vasingazivi kuchengetedza bhuku remari zvakakodzera, mazano kumunyori wenhoroondo, akaratidzwa pasi apa, achakubatsira kuti uzviise pane zvaunoda.

Peji yejiji

Peji ino inofanira kunge ine mashoko anotevera:

1. Nokuda kwebumbiro rezvemutemo - zita rakazara resangano, kumudzidzi wemabhizimisi - mutengesi, zita reyuniti (kana iri bazi).
2. Nguva yegiyo. Izvi zvinogona kunge gore kana rimwe zuva, kana pane zvinyorwa zvakawanda.
3. OKPO.

Mukati pebhuku racho

Kutaura nezvenzira yekunyatsobudisa bhuku remari, rinofanira kucherechedzwa kuti zvinyorwa, zvose zvinoshandiswa uye zvinopinda, zvinowanikwa pane rimwe peji. Pakupera kwezuva, chikamu chinoderedzwa uye mugumisiro wacho unopfupiswa. Mushumo unoshandiswa pane zvakaitwa. Peji rimwe nerimwe rebhuku rino rine zvikamu zviviri zvine mutsara wekuparadzanisa. Ihafu yekutanga ndeye peji yemagazini, umo ruzivo pamusoro pemabasa rwakapinda. Pachikamu chechipiri, mushumo weCashier unonyorwa . Iwe unogona kukotamisa pepa pamwe chete nemutsara wekuparadzanisa uye kuchengeta zvinyorwa pasi pe carbon carbon. Mushure mokupinda muzivo, peji yacho inogurwa. Chikamu chekutanga peji chinofanira kuiswa. Mushumo unopindirana nemagwaro anotsigira mararamiro emabasa (aya mapepa anonzi "primary"). Semuenzaniso, inogona kunge yakadhindwa kubva murairo, sariti yemashesi yemari, chikumbiro chepamberi, simba remupepeti, nezvimwe zvakadaro.

Kuisa ruzivo mumabhokisi

Zuva rokupa ruzivo rwemashoko rinofanira kuratidzwa pamusoro peji. Kuzadza pepa rinotanga nekorodhe uko chikero pakutanga kwekuchinja kunoratidzwa. Heino mari iyo inotamirwa kubva kumagumo epeji yapfuura yakaiswa. Zvadaro, nhamba yehurongwa yekuti mutemo wemari inopinda. Inoratidzwa muhurukuro "Nyaya yechirongwa". Mutsara unotevera unosvika kune uyo wakabhadharwa kana kuti ndiani akapiwa pepa iyi. Kana uyu ari munhu wechisikigo, zita racho rakapinda, kana sangano rezvemitemo ndiro zita re sangano. Muchikamu chinotevera, kuratidzira nhamba yekambani yakabatana kana se-akhawunti. Pinda mashoko anoratidza nzira yekugamuchira kana kushandisa mari. Somuenzaniso, p / c - cc. 51, mubayiro - сч. 70, vatengi uye vatengi - сч. 62. Zvinofanira kuonekwa pano kuti mitsara iyi haigutswi nevadzidzisi vemabhizimisi. Nekudaro ndiwo mahwendefa "Expenditure" uye "Parish". Vanoisa mari mu rubles muzviverengero. Pennies inoratidzira mushure mekupedzisira decimal. Somuenzaniso, mari yemari inobviswa inotevera: 129.05 r. Basa roga roga rakanyorwa mushure mokuita. Zvinyorwa zvinongowanikwa chete pamusana pemagwaro epamusoro. Iko "Kushandura" chinyorwa ine ruzivo rwehuwandu hwekutengeserana mumiganhu yapfuura. Pakupedzisira, iwe unoda kuverenga mugumisiro wese. Inopinda muhurukuro "Chikonzero chezuva." Mhedzisiro yacho inoratidzirwa zvakasiyana nemari nemari yakagamuchirwa. Ipapo "Balance" yakanyorwa. Zvakakosha kuwedzera mari yose yakauya uye yakagara kubva zuva rakapfuura. Kunze kwechiyero ichi, mari yacho inobviswa. Nhamba yakanyorwa mubhuku inofanira kufanana nemamiriro chaiwo emari pakutevedza. Iyo mitsetse isingasunungurwi, inofanira kubudiswa kunze. Izvi zvakakosha kuitira kuti hapana munhu anokwanisa kuzadza mapuranga asina chinhu. Izvi zvinoshandiswa netsamba Z. Mazita eCashier neAcountant anoratidzwa pamagumo epeji. Mukuwedzera, nhamba yemirairo inopinda uye inobuda yakagadzirwa nokuda kwezuva inoratidzwa. Kana zuva racho risati raitwa chero kutengesa kwemari, peji yacho yasara isina chinhu. Panguva imwe chete, chikamu chinowanika pamagumo ezuva chinotamirwa kune chinotevera chisina kugadziriswa.

Electronic version

Kutanga kunowanikwa kwose kwekombiyuta yemakombiyuta hauna kupfuurira mubhuku remari. Iko shanduro yemagetsi yemagazini inoita kuti basa revashandi rive nyore. Purogiramu inokosha inoshandiswa kuchengeta bhuku racho. Inoratidzira gwaro pakombiyuta. Mifananidzo inozadzwa nenzira imwecheteyo yakatsanangurwa pamusoro apa. Zuva rimwe nerimwe mushandi ane mutoro anopinda mashoko anodikanwa, uye pamagumo echishanduko anochinja pepa. Muchidimbu chepepa, panofanira kunge kune zvikamu zviviri: mushumo pachayo uye chikamu chinopa. Muchengeti anoisa peji. Kana mushandi ane chikwangwani chemagetsi, zvino inobvumirwa kuishandisa, pamwe chete neyakajairika. Peji imwe neimwe yakadaro yakaverengwa. Pakupera kwegore, bhuku rinoumbwa kubva pamashizha akadhindwa. Peji yekupedzisira ye peji inoratidza nhamba yose yekuiswa. Inopupurirwa nemasaini uye chisimbiso chebasa. E-bhuku rinogona kunyorwa kamwe chete nechechina, pane gore. Mishumo uye zvinyorwa zvakabatanidzwa zvinotumirwa kudhipatimendi rezvemari.

Kuwana uye kushandiswa

Kuwana mari kunobhadharwa nemari yemari. Raiti - kubvarura-kubviswa-chikamu-inofanira kuiswa kushoko rebhangi. Kushanda kwekuregwa kwemari kunobudiswa, zvichienderana, imwechete kana mamwe akawanda ekushandisa mari. Kana mari yacho ichiendeswa kubhangi, mushandi wacho anopiwa risiti uye mutemo. Yokutanga inosvitswa ku checkout, uye yechipiri - kumutauriri.

Kururamisa mumagazini

Muchiitiko apo bhuku racho raibvumidzwa kubhadhara kwevhangeri iyo isina kukanganisa kwakanyanya pakubika, inogona kugadziriswa. Zvinorambidzwa zvachose kubvarura mapepa kubva mumagazini. Izvo hazvibvumirwiwo kushandisa sitiroko, chiratidzo, kubvisa nechirasi, eraser uye zvimwe zvakadaro zvakafanana. Kana kukanganisa kwechifundisi hakurevi kuchinja mune zvakasara chero nguva ipi zvayo, ipapo kururamiswa kwayo kunoitwa sezvinotevera: kupinda kwakakodzera kusina kukodzera kunodururwa kunze, iyo yakarurama inowanikwa pamwe chete. Kururamisa kunofanirwa kuve nekusimbiswa nezvisayina. Muchengeti uye munyori wenhoroondo vanofanira kusayina mutemo. Kana pane zvigadzirisho zvakawanda pane peji, ipapo mumwe nomumwe wavo anofanira kuve akadzidziswa. Kana kukanganisa kwakakomba kuchiitwa, muchengeti anotora zvinyorwa zvakataurirwa mukuru wekambani. Musoro webasa iri kuenda kune komisheni, iyo ichave yakakonzera kugadziriswa. Maererano nekanganiso, chikwangwani chebhadharo chakagadzirirwa. Inotsanangura maitiro eusaccuracy uye nzira yekururamisa kwayo.

Kutarisa Chirango Chinorondedzera

Kururama kwekutora magazini yemari kunotarisirwa nekutungamirirwa nesangano rebhangi rinoshandiswa nekambani yebhizimisi. Mutungamiriri achaudzwa nezvekuti kuongorora kuchaitwa. Mubhangi kuti vaongorore, zvichave zvakakosha kupa mishonga yemabhadharo, yakabudiswa zvizere, mharidzo ye cashier pamwe chete nemagwaro akabatanidzwa uye pepanhau rekupfuurira kana mari yakabhadharwa. Kana kuongororwa kuchakanganisa gore razvino, hapana chikonzero chekuchera magazini (izvi zvinoitwa pakuguma kwegore). Pakupera kwemabasa ekudzora, bhuku racho richadzoserwa kumhizha. Muchiitiko ichi, sangano rakagamuchirwa richabudisa chiito pane kugadziriswa kwekuzivisa chirango. Kana iyo nyanzvi iine mashoko, inofanira kubviswa mukati mekupedzisira yakagadzwa nehurumende yepamusoro. Uyezve, mutero wekutsvaga unogona kuongorora kukodzera kwekuzadza bhuku remari. Nokuda kwekuputsika kunowanika munyaya yekudzivirira, zviyero zvinogona kushandiswa. Panguva imwecheteyo, inofanira kunzi kuti muongorori anogona kukwanisa kupa mukana webasa kana zvikanganiso zvichange zvaratidzwa mukati memwedzi miviri kubva pakufunga kwavo.