Ichi chinyorwa chine ruzivo rwakakwana uye rwehungwaru pamusoro pemaconcepts uye makonisheni e accounting.
Zvakakosha kuchengeta marekodhi emari nechinangwa chekutsvaga. Mazano eakaunzi uye zvibvumirano zvinoumba nzvimbo yekutanga yekuchengeta marekodhi emari uye kutengeserana.
Akaundendi anofanirwa kunzwisisa kukosha kwemaconcepts uye maconvention of accounting kuti ave nechokwadi chekuti matransferensi nemarekodhi emari anotorwa nemazvo. Izvo zvakakoshawo kuti accountant azive nzira dzinodiwa dzekutevera uye kudzivirira zvikanganiso zvinogona kukonzera kurasikirwa.
Kana iwe uri accountant mune imwe femu, iwe unofanirwa kuziva mutsauko uripo pakati pemaconcepts uye makonisheni eaccounting. Iwe unofanirwawo kuziva zvinoreva pfungwa uye zvibvumirano kuti uvandudze hunyanzvi hwako uye kugona.
Muchikamu chino, takatsanangura mutsauko uye kukosha kwemashoko maviri (mazano uye zvibvumirano) uye zvose zvaunoda kuziva. Tisati taenda mune zvakadzama, ngatitangei nekunzwisisa pfungwa dze accounting.
Kunzwisisa Mazano eAccounting
Accountant inoshanda mufemu inofanirwa kunzwisisa pfungwa dze accounting. Saka ndedzipi pfungwa dze accounting?
Pfungwa dze accounting fungidziro dzekugadzirira maakaundi ekupedzisira. Inoshandawo sehwaro hwekurekodha kutengeserana kwebhizinesi kumafemu uye masangano emari. Accounting concepts ndiwo mutauro unopfuudza ruzivo rwakakosha.
Nepfungwa dze accounting, accountant inogona kurongedza uye kushuma marekodhi emari uye ebhizinesi rekutengesa kune vanobatana. Concepts of accounting ipfungwa dzinoshandiswa kugadzirisa maitiro e accounting.
Mafungiro eakaunzi anotsanangura zvipingaidzo uye ma parameter ekuti masangano emari kana kushanda kwakasimba. Accountants vakagadzira accounting concepts uye vanoshandisa ruzivo rwavo kumisikidza temu.
Zvino ngatitarisei mamwe mazano e accounting
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Consistency
Panyaya yemaconcepts nemaconvention of accounting, yekutanga pfungwa yatichange tichitarisa ndeyekuenderana. Mabatiro uye nzira dzekuyeresa dzinobatwa nenzira imwechete neakaunzi gore negore. Nekuita izvi, maaccountant anogona kuenzanisa zviri nyore kuita kwemari kubva pane imwe nguva kuenda kune inotevera. Izvi zvinoitirwa kuchengetedza nhoroondo yemafambiro emari mumakore apfuura.
Bhizinesi Bhizinesi
Bhizinesi mubatanidzwa ipfungwa inoreva fungidziro yekuti bhizinesi rakazvimirira kubva kumuridzi waro. Izvi zvinongoreva kuti kana chiito chikatorwa pabhizinesi, hachizokanganisa muridzi waro neimwe nzira.
mutengo
Pfungwa iyi inosanganisira maakaunzi kurekodha kutengeserana uye kunyora mutengo wemari yekutenga zvisinei nemari chaiyo. Maakaunti anoita izvi kudzivirira kurekodha maitiro asina kunaka.
Kuenda Kunetseka
Maaccountant anoshanda nemabhizinesi haafungidzire kuti kambani iri kubhuroka. Vanoda kuona humbowo hunoratidza kuti kambani iri kubhuroka.
Dual Aspect
Iyo mbiri mbiri ndeyekutenda kuti chero kutengeserana kwakaitwa kunobata maakaundi maviri. Zvinotendwa kuti kutengeserana kunobata mupi uye mugamuchiri zvakare.
Kuyera Mari
Kana maakaunzi ari kushanda, vanongonyora mazwi emari uye kukosha mumabhuku avo erekodhi. Accountants havana hanya nezvimwe zvinhu uye zvinhu.
Matching
Pano, maakaunzi anofananidza mari nemari inoshandiswa panguva yakatarwa. Maakaunti anoita izvi kuyera purofiti yenguva iyoyo yakapihwa.
Prudence
Kuve accountant ibasa rausingakwanise kuita zvikanganiso zveupenzi. Accountant vanotora mhosva yekukanganisa kushoma pabasa ravo, uye vanobhadhara chero kurasikirwa kwemari murekodhi yavo.
Kuti vangwarire pabasa ravo, maaccountant haazive purofiti kusvika kutengesa kwapera.
Periodicity
Pano, maakaunzi anorekodha zvinyorwa zvemari uye kutengeserana pakupera kwegore. Vanonyora zvinyorwa zvemari pakupera kwegore rezvemari kuti vaongorore kushanda kwemari.
Kuziva
Kana mafemu achirekodha kutengeserana, anongorekodha mutengi mushure mekunge vange vaziva huwandu hwese hwavakagamuchira.
Pfungwa dzeAccounting Dzakakosha Here?
Sezvatakambotaura, pfungwa uye zvibvumirano zve accounting fungidziro yekugadzirira maakaundi ekupedzisira. Kazhinji, pfungwa dze accounting dzinogadzira nzira yepasirese yekuti mafemu nemasangano emari atevedzere.
Kuburikidza nepfungwa dze accounting, mafemu anogona kugadzira hungwaru uye kubatana pakuita sarudzo yemari senge kuronga bhajeti. Pfungwa dze accounting dzinobatsira nekuda kwezvikonzero izvi.
- Pfungwa dze accounting dzinogadzira hwaro hwekugadzirisa kukakavara kwe accounting kunogona kuitika chero nguva.
- Accounting concepts inoisa accounting zviyero zvemabhizinesi nemakambani.
- Mafungiro eakaunzi anosimbisa marekodhi emari anotorwa neakaunzi.
- Pfungwa dze accounting dzinoona kuti masangano nemabhizinesi haabatanidzwe muhutsotsi hwemari kana vapedza kutaura kwavo kwemari.
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Kunzwisisa Kokorodzano dzeAkaunzi
Tichiri panyaya yemaconcepts nemaconvention of accounting.
Pano, tinoda kutsanangura zvibvumirano zve accounting uye nei zvakakosha. Kokorodzano dze accounting muunganidzwa wegwara rinoshandiswa kubatsira mabhizinesi kuita sarudzo dzemabatiro ezvekuita kwebhizinesi.
Kokorodzano dzeakaunzi dzinobatsira mabhizinesi kutarisa mabhizinesi ekutengeserana asina kunyatsogadziriswa zvinoenderana neakaunzi zviyero zvekambani.
Nekudaro, iwo madhairekitori haasungirwe zviri pamutemo, asi anogamuchirwa nemasangano mazhinji eakaunzi. Nerubatsiro rwezvibvumirano zveakaunzi, masangano eakaunzi anogona kupa kuenderana, pamwe nekugadzira kujeka. Ivo zvakare vanogadzirisa matambudziko anoshanda anoitika panguva yekugadzirira zvirevo zvemari.
Sezvo nyaya nyowani dzekupedzisira, shanduko uye zvigadzirwa zvikaitika, maitiro eakaunzi anogadzira zvibvumirano zvitsva zve accounting.
Zvibvumirano zvikuru zve accounting zvinosanganisira zvinotevera.
Consistency
Kuti maaccountant achengete zvinhu zvakavimbika uye zviri munzvimbo, maakaunzi achashandisa imwechete accounting musimboti muakasiyana accounting kutenderera. Kuburikidza nemaitiro aya, maaccountant anogona kuwana nyore kuita kwemari kwekambani mune imwe nguva.
Sezvo mutemo we accounting wakafanana, maakaunzi anogona kuongorora nekuenzanisa kuti kambani yakaita sei panguva yemari.
Conservatism
Pano, maaccountant vanotora matanho ekuzvidzivirira pavanenge vachipa fungidziro dzezvikwereti uye midziyo. Accountant vanoita zviito zvakachengeteka, uye ivo vanofungawo zvakaipisisa zvingaitika kune ramangwana rezvemari rekambani.
Kuzarura Zvakakwana
Masangano eakaunzi anopa uye anogovera ruzivo rwese rwavanoona rwakakosha zvisinei nekukuvadza kwazvinokonzeresa kukambani.
Zvinhu zvenyama
Sechikamu chekuita sarudzo dzekuongorora zvirevo zvemari, mabhizinesi anogovana ruzivo senge chiitiko chiri chinhu.
Kokorodzano dzeAkaunzi Dzakakosha Here?
Ehe, kokorodzano dze accounting dzakakosha sepfungwa dze accounting. Makambani anogadzira maitiro avo ekuti anopedzisa sei basa nerubatsiro rwezvibvumirano zve accounting.
Kunze kweizvozvo, kokorodzano dzeakaunzi dzinobatsirawo munzira dzinoverengeka;
- Zvibvumirano zveakaunzi zvinopa nzira dzakamisikidzwa dzekuti makambani ashandise.
- Zvibvumirano zve accounting zvinovimbisa kuti masangano e accounting anotora rekodhi rekodhi rekodhi sezvavari.
- Nezvibvumirano zve accounting, masangano eakaunzi anogona kuenzanisa uye kuongorora nguva dzemari zviri nyore.
- Zvibvumirano zveakaunzi zvinovandudza maitiro ekuenzanisa mafemu nevakwikwidzi, sezvo vese vachitevera uye vachiona maitiro akafanana.
Concepts uye Zvibvumirano zveAccounting
Mafungiro uye zvibvumirano zve accounting zvinobatsira kugadzira maitiro ekutora marekodhi eruzivo rwemari uye data yakakosha. Nekudaro, pfungwa uye makonisheni e accounting anoshanda zvakasiyana zvinangwa, uye pane mutsauko pakati pawo.
Pazasi pane misiyano pakati pemaconcepts uye zvibvumirano zve accounting.
kutsvetera
Kunyangwe pfungwa dze accounting dziri pasi rose uye dzisina mukana wekurerekera, mukana wekuti accounting makonisheni kuve akarerekera kwakakwirira. Sei maconference eakaunzi aine mukana wakakura wekurerekera divi rimwe chete?
Zvibvumirano zveakaunzi zvine mukana wakakura wekuve nerusaruro nekuti maitiro akasiyana eakaunzi anogadza maconvention of accounting. Iwo akasiyana maitirwo eakaunzi anogona kushandisa kutonga kwako pachako uye zvitendero pakumisikidza maconference eakaunzi.
Zvinhu zvinokosha
Paunenge uchishanda pakuchengetedza maakaundi, pfungwa dze accounting dzinoshandiswa. Kune rumwe rutivi, magungano eakaunzi anoshandiswa neakaunzi pavanenge vachigadzira chirevo chemari. Zvibvumirano zveakaunzi zvinowanzo shandiswa kugadzirira zvirevo zvemari pakupera kweakaunzi kutenderera.
Kuzivikanwa Kwepamutemo
Pfungwa dze accounting dzinozivikanwa zviri pamutemo neakaunzi, nepo maconference eakaunzi asingazivikanwe nenzira imwecheteyo.
Musiyano uripo pakati pemaconcepts nemaconference ezve accounting ndewekuti accounting concepts inowira pasi peGeneral Accepted Accounting Principles (GAAP), ukuwo accounting makongisheni asingaite.
Iyo General Accepted Accounting Principles (GAAP) zviyero muaccounting inogamuchirwa neUnited States Securities and Exchange Commission.
Tevera kuburikidza
Kokorodzano dze accounting dzinoonekwa sedzisina kudzora uye hadziteverwi nemafemu mazhinji. Nekune rimwe divi, maaccountant anotevera accounting pfungwa sezvo iri tsika yechinyakare.
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Uniform Adaptation
Makambani akati wandei akabvumirana kugamuchira zvakafanana uye kugadzirisa pfungwa dze accounting. Ndizvo zvimwe chete zvinoitika nemakongiresi eakaunzi. Mabhizinesi haagamuchire kana kugadzirisa chibvumirano cheakaunzi.
Izvi zvinodaro nekuti zvibvumirano zve accounting zvinosiyana kubva kune bhizinesi kuenda kune bhizinesi. Saka makambani anogashira uye anochinjisa accounting pfungwa kune accounting makongisheni.
Nzvimbo Idzo Dzinoshanda Kokorodzano Yeakaunzi
Kokorodzano dzeakaunzi dzinogona kusagadziridzwa zvakafanana nemabhizinesi, asi dzinogona kubatsira nedzimwe nzira.
Semuenzaniso, zvibvumirano zveakaunzi zvinogona kuiswa kune inventory valuation. Kana paine kudikanwa kwekuona kukosha kwekushuma kweiyo inventory, zvibvumirano zveakaunzi zvinoratidza kuti kutsiva kana kuderera kwemutengo wekare kunofanirwa kuve ukoshi hwemari.
Zvakare, zvibvumirano zveakaunzi zvicharairawo kuti shanduko kuzvinhu zvemitsara haifanirwe kuitwa kukosha kwemusika kana inflation. Somuenzaniso, kana chivako chinotengwa nemari yakati, hapafaniri kuva nechinjo pamutengo uri mumabhuku erekodhi pasinei nokukosha kwechivako chacho iye zvino.
Mibvunzo Inowanzo bvunzwa nezve Concepts uye Kokorodzano dzeAccounting
Pazasi pane mibvunzo inowanzo bvunzwa nezve concepts uye makonisheni e accounting.
Ndedzipi pfungwa dze accounting?
Pfungwa dze accounting fungidziro dzekugadzirira account yekupedzisira. Inoshandawo sehwaro hwekurekodha kutengeserana kwebhizinesi kumafemu uye masangano emari. Accounting concepts ndiwo mutauro unopfuudza ruzivo rwakakosha.
Pane akati wandei akakosha ezve accounting maitiro ayo anosanganisira akaparadzana entity pfungwa, mari yekuyera pfungwa, kuenda kunetseka pfungwa, dual aspect concept, accounting nguva pfungwa, uye musimboti wekufananidza, pakati pezvimwe.
Ndezvipi zvibvumirano zve accounting?
Kokorodzano dzeakaunzi muunganidzwa wegwara rinoshandiswa kubatsira mabhizinesi kuita sarudzo dzemafambisirwo ekuita mabhizinesi chaiwo.
Kokorodzano dzeakaunzi dzinobatsira mabhizinesi kutarisa mabhizinesi ekutengeserana asina kunyatsogadziriswa zvinoenderana neakaunzi zviyero zvekambani.
Chii chinonzi chibvumirano cheConservatism?
Izwi rekuti zvibvumirano zve conservatism rinoraira kuti kambani inofanirwa kuita zvigadziriso zvekupokana mhosva.
mhedziso
Mafungiro uye zvibvumirano zve accounting zvese zvinobatsira mukugadzira nzira yepasirese yekurekodha ruzivo rwemari uye kutengeserana.
Mafungiro eAccounting akakosha sezvo vachigadzira maitiro anogona kuteverwa nemafemu e accounting. Makambani anogona kugadzira maitiro ekupedzisa mashandiro nerubatsiro rwezvibvumirano zveaccounting.
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