Zvemukati
Net yakakosha kana mambure akakosha ndiro zita raanogamuchira huwandu hwakazara hwehupfumi hwekambani mushure mekunge zvikwereti zvayo zvese (zvikwereti) zvadzikiswa. Mari iyi inosanganisira chero mupiro wekutanga kubva kune vayakabatana navo vasina kunyorwa sechisungo, pamwe nemhedzisiro yakaunganidzwa kana chero imwe misiyano inogona kuvakanganisa.
Kune rimwe divi, mashandiro emari inoyerera inovharirwa kana zvimwe zvakafanana zvinoramba zvichipihwa mumadhibhiti nechikwereti, hazvingatariswe sechikamu chemari yakakwana. Izvo zviri, mukuverenga mazwi, a huwandu hwemhurichii chine balance mukweretesi uye ane yakajairwa kuverenga formula inotevera:
- Assets - Zvikwereti = Kuenzana
Nekudaro, maakaundi anoratidza kuwedzera kwemutengo wakakosha anozotorwa semhindu, nepo iwo anosanganisira kuderera achizotarisirwa sekurasikirwa.
Pachivanhu, mambure akakosha Inoumbwa nenhoroondo dzinotevera, yakakamurwa maererano nekwakabva.
- Zvemagariro hupfumi.
- Mabhuku: yakachengetwa mibairo yakakanganiswa.
- Zviwanikwa zvakawanikwa: zvinoshandiswa zvisina hunyanzvi.
Main equity account
- Mipiro kubva kuvaridzi. Ndiyo yekutanga capital yakapihwa nevaridzi, inonziwo kutanga kuenzana.
- Mari dzekuchengetedza. Mari iyo isina kugoverwa kana gore remari rapfigwa, kungave nekambani zvinopihwa, zvemutemo zvinopihwa kana nekuda kwevadikani. Zvichienderana nekwavakabva uye kurudziro, vanogona kuve matura epamutemo (zvinosungirwa), matura emitemo kana sarudzo dzekuzvisarudzira.
- Mhedzisiro isina kugoverwa. Kuwana zvakawanikwa kana kurasikirwa pasina chakatarwa mugove, icho chingave chakatemerwa kuwedzera muhomwe, ku mugove, iyo kubata semubhadharo wakachengetwa (kana pasina zvibvumirano zviri pamutemo zvinodzivirira) kana zvinogona kuramba zvichipiwa. Pamwe pamwe nenzvimbo dzekuchengetedza dzinoumba iyo yakachengetwa mihoro.
- Matura makuru. Yakagadzirwa nezvakapihwa maprimiyamu, ndokuti, iyo premium iyo inomisirwa nesangano inomisikidza pakuiswa kwemakambani masheya. Aya matura makuru usauye kubva pamhedzisiro.
