Sengoliloeng sena se na le tlhaiso-leseling e felletseng le e nang le temohisiso mabapi le menahano le litloaelo tsa accounting.
Ho bohlokoa ho boloka lirekoto tsa lichelete molemong oa litšupiso. Likhopolo tsa liak'haonte le litumellano li theha sebaka sa ho qala ho boloka litlaleho tsa lichelete le litšebelisano.
Motho ea ikarabellang o lokela ho utloisisa bohlokoa ba likhopolo le litumellano tsa likarabello ho netefatsa hore litšebelisano le litlaleho tsa lichelete li nkuoa ka nepo. Hape ke habohlokoa hore motho ea ikarabellang a tsebe mekhoa e hlokahalang ea ho latela le ho qoba liphoso tse ka lebisang tahlehelong.
Haeba u le akhaontente femeng, o lokela ho tseba phapang pakeng tsa dikgopolo le ditumelano tsa accounting. U lokela hape ho tseba moelelo oa likhopolo le litloaelo ho ntlafatsa tsebo le bokhoni ba hau.
Sehloohong sena, re hlalositse phapang le bohlokoa ba mantsoe a mabeli (likhopolo le litloaelo) le tsohle tseo u hlokang ho li tseba. Pele re kena lintlha tse qaqileng, a re qaleng ka ho utloisisa likhopolo tsa accounting.
Ho Utloisisa Mehopolo ea Accounting
Accountant ea sebetsang femeng o hloka ho utloisisa maikutlo a accounting. Joale maikutlo a accounting ke afe?
Mehopolo ea accounting ke menahano ea ho lokisa li-account tsa ho qetela. E boetse e sebetsa e le motheo oa ho rekota litšebelisano tsa khoebo bakeng sa lifeme le mekhatlo ea lichelete. Likhopolo tsa accounting ke puo e fetisang litaba tsa bohlokoa.
Ka menahano ea accounting, akhaontente a ka arola le ho tlaleha lirekoto tsa thekiso ea lichelete le tsa khoebo ho ba amehang. Likhopolo tsa accounting ke mehopolo e sebelisoang ho hlophisa mokhoa oa accounting.
Likhopolo tsa li-accounting li hlalosa litšitiso le mekhahlelo ea hore na mekhatlo ea lichelete e sebetsa joang. Liak'haonte li ntlafalitse mehopolo ea li-accounting mme ba sebelisa boiphihlelo ba bona ho theha lentsoe.
Joale a re shebeng lintlha tse ling tsa accounting
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Ho se ts'oane
Tabeng ea mehopolo le litumellano tsa accounting, mohopolo oa pele oo re tla shebana le ona ke tumellano. Mekhoa ea litšebelisano le litekanyetso li tšoaroa ka mokhoa o ts'oanang ke liak'haonte selemo le selemo. Ka ho etsa joalo, bo-ralitaba ba ka bapisa ts'ebetso ea lichelete habonolo ho tloha nakong e itseng ho ea ho e latelang. Sena se etsoa ho boloka tlaleho ea ts'ebetso ea lichelete ho theosa le lilemo.
Khoebo ea Khoebo
Setsi sa khoebo ke mohopolo o bolelang maikutlo a hore khoebo e ikemetse ho mong'a eona. Sena se bolela feela hore haeba ketso e nkuoa khoebong, e ke ke ea ama mong'a eona ka tsela efe kapa efe.
ditjeho
Khopolo ena e kenyelletsa bo-ramatsete ba rekotang litšebelisano le ho ngola litšenyehelo tsa theko ea theko ho sa tsotelehe hore na ke bokae. Liak'haonte li etsa sena ho qoba ho rekota litekanyetso tse ikhethileng.
Ho Tsamaea
Liak'haonte tse sebetsang le likhoebo ha li nahane hore k'hamphani e ea putlama. Ba hloka ho bona bopaki bo bontšang hore k'hamphani e ea putlama.
Karolo e Mebeli
Karolo e 'meli ke tumelo ea hore khoebo efe kapa efe e entsoeng e ama li-account tse peli. Ho lumeloa hore thekisetsano e ama ea fanang le ea amohelang hape.
Tekanyo ea Chelete
Ha liak'haonte li sebetsa, li tla ngola feela mantsoe le litekanyetso tsa lichelete libukeng tsa bona tsa rekoto. Liak'haonte ha li amehe ka lintlha le litaba tse ling.
Ho bapisa
Mona, bo-ralitaba ba tla bapisa chelete e kenang le litšenyehelo ka nako e itseng ea likarabello. Liak'haonte li etsa sena ho lekanya phaello ea nako eo.
ho ba seli
Ho ba accountant ke mosebetsi oo motho a ke keng a khona ho etsa liphoso tse hlokang kelello. Bo-ralitaba ba jara molato bakeng sa phoso e nyenyane mosebetsing oa bona, 'me ba lefella tahlehelo leha e le efe ea chelete tlalehong ea bona.
Ho ba hlokolosi haholo mosebetsing oa bona, bo-ramatsete ha ba hlokomele phaello ho fihlela thekiso e phetheloa.
Nako le nako
Mona, bo-ralitaba ba tlaleha litlaleho tsa lichelete le litšebelisano qetellong ea selemo. Ba tlaleha litlaleho tsa lichelete qetellong ea selemo sa lichelete ho hlahloba ts'ebetso ea lichelete.
Ho phethahala
Ha lifeme li tlaleha litšebelisano, li tlaleha feela transaction ka mor'a hore li tsebe chelete eohle eo li e fumaneng.
Na Maikutlo a Accounting a Bohlokoa?
Joalokaha re boletse pejana, menahano le litumellano tsa accounting ke menahano ea ho lokisa liakhaonto tsa ho qetela. Ka kakaretso, mehopolo ea accounting e theha mokhoa o akaretsang oa hore lifeme le litsi tsa lichelete li latele.
Ka menahano ea likarabello, lifeme li ka theha botsitso le momahano ha li etsa qeto ea lichelete joalo ka moralo oa tekanyetso. Mehopolo ea accounting e molemong oa mabaka ana.
- Likhopolo tsa accounting li theha motheo oa ho lokisa likhohlano tsa accounting tse ka bang teng neng kapa neng.
- Likhopolo tsa accounting li beha litekanyetso tsa likarabello bakeng sa likhoebo le lik'hamphani.
- Likhopolo tsa li-accounting li tiisa litlaleho tsa lichelete tse nkiloeng ke bo-accounting.
- Maikutlo a ho boloka libuka a netefatsa hore mekhatlo le likhoebo ha li amehe bomenemeneng ba lichelete ha li qeta tlaleho ea tsona ea lichelete.
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Ho Utloisisa Litumellano Tsa Boikarabello ba Lichelete
Re ntse re le tabeng ea likhopolo le li-conventions tsa accounting.
Mona, re batla ho hlalosa litumellano tsa accounting le hore na hobaneng li le bohlokoa. Litumellano tsa accounting ke pokello ea litataiso tse sebelisoang ho thusa likhoebo ho etsa liqeto mabapi le mokhoa oa ho sala morao litšebelisano tse itseng tsa khoebo.
Litumellano tsa accounting li thusa likhoebo ho lekola litšebelisano tsa khoebo tse sa sebetsoeng ka botlalo ho latela maemo a accounting a k'hamphani.
Leha ho le joalo, litataiso ha li tlame ka molao, empa li amoheloa ke mekhatlo e mengata ea likarabello. Ka thuso ea likopano tsa li-accounting, mekhatlo ea li-accounting e ka fana ka botsitso, hammoho le ho hlahisa ho hlaka. Ba boetse ba rarolla mathata a sebetsang a hlahang nakong ea ho lokisoa ha litlaleho tsa lichelete.
Ha litaba tse ncha tsa ho qetela, liphetoho le lihlahisoa li etsahala, mekhoa ea likarabello e theha litumellano tse ncha tsa accounting.
Litumellano tse kholo tsa accounting li kenyelletsa tse latelang.
Ho se ts'oane
E le hore li-accounting li boloke lintho li tšepahala ebile li le teng, li-accounting li tla sebelisa molao-motheo o tšoanang oa likarabello lipotolohong tse fapaneng. Ka ts'ebetso ena, boralitaba ba ka fihlella ts'ebetso ea lichelete ea k'hamphani habonolo ka nako e itseng.
Kaha molao-motheo oa likarabello o tšoana, bo-ralitaba ba ka lekola le ho bapisa hore na khamphani e sebelitse joang nakong ea lichelete.
Tlhokomelo
Mona, bo-ramatsete ba nka mehato ea ho itšireletsa ha ba fana ka likhakanyo tsa mekoloto le thepa. Liak'haonte li etsa liketso tse sireletsehileng, 'me ba boetse ba nahana ka tse mpe ka ho fetisisa tse ka hlahelang bokamoso ba lichelete ba feme.
Tlhaloso e feletseng
Mekhatlo ea liak'haonte e fana le ho arolelana lintlha tsohle tseo ba li nkang e le tsa bohlokoa ho sa tsotelehe tšenyo efe kapa efe eo e e bakang k'hamphaning.
Lintho tse bonahalang
E le karolo ea ho etsa liqeto tsa ho hlahloba litlaleho tsa lichelete, likhoebo li tla arolelana tlhahisoleseling joalo ka ketsahalo e bohlokoa.
Na Litumellano Tsa Boikarabello ba Lichelete li Bohlokoa?
Ehlile, litumellano tsa accounting li bohlokoa joalo ka maikutlo a accounting. Likhamphani li theha mekhoa ea tsona ea ho phethela ts'ebetso ka thuso ea likopano tsa accounting.
Ntle ho moo, litumellano tsa liak’haonte le tsona li molemo ka litsela tse ’maloa;
- Likopano tsa liak'haonte li fana ka mekhoa e tloaelehileng eo lik'hamphani li ka e sebelisang.
- Litumellano tsa accounting li netefatsa hore mekhatlo ea boikarabello e nka rekoto e phethahetseng ea transaction joalo ka ha e le.
- Ka litumellano tsa accounting, mekhatlo ea liak'haonte e ka bapisa le ho lekola linako tsa lichelete habonolo.
- Litumellano tsa liak'haonte li ntlafatsa mekhoa ea ho bapisa lifeme le bahlolisani, kaha kaofela li latela le ho hlokomela lits'ebetso tse tšoanang.
Mehopolo le Melaoana ea Boikarabello
Likhopolo le litumellano tsa accounting li thusa ho theha mokhoa oa ho nka lirekoto tsa tlhaiso-leseling ea lichelete le data ea bohlokoa. Leha ho le joalo, mehopolo le litloaelo tsa accounting li sebeletsa merero e fapaneng, 'me ho na le phapang lipakeng tsa tsona.
Ka tlase ho na le phapang pakeng tsa likhopolo le litloaelo tsa accounting.
leeme
Leha menahano ea accounting e le ea bokahohleng 'me e se na monyetla oa leeme, monyetla oa hore likopano tsa accounting li be leeme li phahame. Ke hobane'ng ha likopano tsa accounting li na le monyetla o moholo oa ho ba leeme?
Litumellano tsa liak'haonte li na le monyetla o moholo oa ho ba leeme hobane litloaelo tse fapaneng tsa accounting li theha litumellano tsa accounting. Mekhoa e fapaneng ea liak'haonte e ka sebelisa kahlolo le litumelo tsa motho ha ho theha litumellano tsa accounting.
Lintho tsa bohlokoa
Ha ho sebetsoa ho lokisoa ha li-account, ho sebelisoa likhopolo tsa accounting. Ka lehlakoreng le leng, likopano tsa li-accounting li sebelisoa ke bo-accounting ha ba ntse ba lokisa tlaleho ea lichelete. Litumellano tsa liak'haonte hangata li sebelisoa ho hlophisa litlaleho tsa lichelete qetellong ea potoloho ea liak'haonte.
Kamohelo ea Molao
Likhopolo tsa accounting li amoheloa ka molao ke bo-accounting, ha litumellano tsa accounting li sa ananeloe ka mokhoa o ts'oanang.
Phapang lipakeng tsa menahano le litumellano tsa accounting ke hore mehopolo ea accounting e oela tlas'a General Accepted Accounting Principles (GAAP), athe litumellano tsa accounting ha li joalo.
The General Accepted Accounting Principles (GAAP) ke litekanyetso tsa accounting tse amohetsoeng ke United States Securities and Exchange Commission.
Latela
Litumellano tsa accounting li nkuoa li se na lithibelo tse fokolang ebile ha li lateloe ke lifeme tse ngata. Ka lehlakoreng le leng, bo-ralitaba ba latela likhopolo tsa likarabello kaha ke mokhoa oa setso.
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Ho Ikamahanya le Uniform
Lik'hamphani tse 'maloa li ile tsa lumellana ho amohela le ho fetola maikutlo a lichelete ka mokhoa o ts'oanang. Hoa etsahala se tšoanang le ka litumellano tsa accounting. Likhoebo ha li amohele kapa ho ikamahanya le litumellano tsa accounting.
Lebaka ke hobane litumellano tsa accounting li fapana ho ea ka likhoebo. Kahoo lik'hamphani li amohela le ho ikamahanya le maikutlo a liak'haonte ho latela litumellano tsa accounting.
Libaka Tseo Likopano Tsa Liak’haonte li Sebelisang Teng
Likopano tsa liak’haonte li ka ’na tsa se ke tsa fetoloa ka mokhoa o tšoanang ke likhoebo, empa li ka ba molemo ka litsela tse ling.
Mohlala, litumellano tsa accounting li ka sebelisoa ho boleng ba thepa. Ha ho na le tlhokahalo ea ho fumana litekanyetso tsa tlaleho ea inventory, litumellano tsa likarabello li bontša hore litšenyehelo tse ncha kapa tse tlaase tsa histori e lokela ho ba boleng ba chelete.
Ho feta moo, litumellano tsa accounting li tla boela li laele hore liphetoho linthong tsa line ha lia tlameha ho etsoa bakeng sa boleng ba 'maraka kapa inflation. Ka mohlala, ha mohaho o rekoa ka chelete e itseng, ha hoa lokela hore ho be le liphetoho thekong ea libuka tsa rekoto ho sa tsotellehe hore na mohaho oo ke oa bokae ha joale.
Lipotso tse Botsoang Khafetsa mabapi le Likhopolo le Litumellano tsa Accounting
Ka tlase ke lipotso tse botsoang khafetsa mabapi le menahano le litloaelo tsa accounting.
Likhopolo tsa accounting ke life?
Mehopolo ea accounting ke menahano ea ho lokisa ak'haonte ea ho qetela. E boetse e sebetsa e le motheo oa ho rekota litšebelisano tsa khoebo bakeng sa lifeme le mekhatlo ea lichelete. Likhopolo tsa accounting ke puo e fetisang litaba tsa bohlokoa.
Ho na le metheo e 'maloa ea ts'ebetso ea likarabello e kenyelletsang mohopolo oa mokhatlo o arohaneng, mohopolo oa tekanyo ea chelete, mohopolo oa ho ameha, mohopolo oa likarolo tse peli, mohopolo oa nako ea likarabello, le molao-motheo o bapisang, har'a tse ling.
Litumellano tsa accounting ke life?
Litumellano tsa accounting ke pokello ea litataiso tse sebelisoang ho thusa likhoebo ho etsa liqeto mabapi le mokhoa oa ho sala morao litšebelisano tse itseng tsa khoebo.
Litumellano tsa accounting li thusa likhoebo ho lekola litšebelisano tsa khoebo tse sa sebetsoeng ka botlalo ho latela maemo a accounting a k'hamphani.
Kopano ea Conservatism ke eng?
Poleloana ea litumellano tsa conservatism e laela hore k'hamphani e lokela ho etsa litokisetso bakeng sa melato e belaetsang.
fihlela qeto e
Likhopolo le litloaelo tsa accounting li thusa ka bobeli ho theheng mokhoa o akaretsang oa ho rekota lintlha tsa lichelete le litšebelisano.
Likhopolo tsa accounting li bohlokoa kaha li theha mokhoa oo lifeme tsa accounting li ka o latelang. Likhamphani li ka theha mekhoa ea ho phethela ts'ebetso ka thuso ea litumellano tsa accounting.
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