Eli nqaku liqulethe ulwazi olubanzi kunye nokuqonda malunga neekhonsepthi kunye nemigaqo ye-accounting.
Kubalulekile ukugcina iirekhodi zemali ngeenjongo zokubhekisela. Iikhonsepthi ze-accounting kunye nemigaqo zenza indawo yokuqala yokugcina iirekhodi zemali kunye neentengiselwano.
Umgcini-mali kufuneka aqonde ukubaluleka kweekhonsepthi kunye nemigaqo ye-accounting ukuqinisekisa ukuba ukuthengiselana kunye neerekhodi zemali zithathwa ngokuchanekileyo. Kwakhona kubalulekile ukuba i-accountant izazi iinkqubo eziyimfuneko zokuzilandela kwaye ziphephe iimpazamo ezinokukhokelela kwilahleko.
Ukuba ungumgcini zincwadi zemali kwifemu, kuya kufuneka wazi umahluko phakathi kweekhonsepthi kunye nemigaqo yocwangciso-mali. Kuya kufuneka uyazi intsingiselo yeengqikelelo kunye nemigaqo yokuphucula isakhono sakho kunye nobuchule bakho.
Kule nqaku, siye sachaza umahluko kunye nokubaluleka kwemigaqo yomibini (iingcinga kunye nemigaqo) kunye nayo yonke into oyifunayo ukuba uyazi. Phambi kokuba singene kwiinkcukacha, masiqale ngokuqonda imiba yobalo.
Ukuqonda imiGaqo yoCwangciso-mali
Umcwangcisi-mali osebenza kwifem kufuneka aqonde iikhonsepthi zocwangciso-mali. Ke zithini iingqikelelo ze-accounting?
Iingqikelelo zocwangciso-mali zintelekelelo zokulungiselela ii-akhawunti zokugqibela. Ikwasebenza njengesiseko sokurekhoda iintengiselwano zoshishino kwiifemu kunye namaziko emali. Iikhonsepthi zocwangciso-mali lulwimi olugqithisa ulwazi olubalulekileyo.
Ngeengqikelelo ze-accounting, i-accountant inokwahlula kwaye inike ingxelo ngeerekhodi zentengiselwano yezemali kunye neshishini kubachaphazelekayo. Iiconcepts of accounting ziimbono ezisetyenziselwa inkqubo yocwangciso-mali.
Iikhonsepthi zocwangciso-mali zichaza imiqobo kunye neeparamitha zendlela amaziko emali okanye asebenza ngayo. Abacwangcisi-mali baphuhlise iikhonsepthi zokubala kwaye basebenzisa amava abo ukuseta eli gama.
Ngoku makhe sijonge ezinye iikhonsepthi ze-accounting
Funda kwakhona: Urekhoda njani iNtlanganiso kuQela likaMicrosoft
Ukubambisana
Kumxholo weekhonsepthi kunye nemigaqo ye-accounting, ingqikelelo yokuqala esiza kujonga kuyo kukuhambelana. Iintengiselwano kunye neendlela zokuxabisa ziphathwa ngendlela efanayo ngabacwangcisi mali ngonyaka. Ngokwenza njalo, abagcini-mali banokuthelekisa ngokulula ukusebenza kwemali ukusuka kwixesha elithile ukuya kwelinye. Oku kwenzelwa ukugcina irekhodi yendlela yokusebenza kwemali ekuhambeni kweminyaka.
Kwishishini
Iqumrhu loshishino yingcamango ebhekiselele kwingcinga yokuba ishishini lizimele kumnini walo. Oku kuthetha nje ukuba ukuba kuthatyathwe inyathelo kwishishini, aliyi kuchaphazela umnini walo nangayiphi na indlela.
ixabiso
Le ngcamango ibandakanya abagcini-mali abarekhoda iintengiselwano kunye nokubhala ixabiso lemali yokuthenga nokuba yeyiphi na eyona mali. Abacwangcisi-mali benza oku ukuphepha ukurekhoda amaxabiso angenasizathu.
Ukuhamba ngokukhathazeka
Abacwangcisi-mali abasebenza namashishini abacingi ukuba inkampani iyatshona. Kufuneka babone ubungqina obubonisa ukuba inkampani iyatshona.
Inkalo Embini
Umba ombini yinkolelo yokuba nayiphi na intengiselwano eyenziwe ichaphazela iiakhawunti ezimbini. Kukholelwa ukuba intengiselwano ichaphazela umniki kunye nomamkeli ngokunjalo.
Umlinganiselo wemali
Xa abacwangcisi-mali besebenza, baya kubhala kuphela imigaqo yemali kunye namaxabiso kwiincwadi zabo zeerekhodi. Abacwangcisi abakhathaleli ngezinye izinto kunye nemibandela.
Ukutshatisa
Apha, ababhali-mali baya kuthelekisa ingeniso kunye neendleko ngexesha lobalo-mali oluthile. Abacwangcisi-zincwadi benza oku ukulinganisa inzuzo yelo xesha.
Prudence
Ukuba yi-accountant ngumsebenzi ongenakho ukukwazi ukwenza iimpazamo zobudenge. Abacwangcisi-mali babeka ityala ngempazamo encinci emsebenzini wabo, kwaye bahlawula nayiphi na ilahleko yemali kwirekhodi yabo.
Ukuze balumke kakhulu emsebenzini wabo, ababhali-mali abaqapheli ngeniso de ukuthengiswa kugqitywe.
Ixesha
Apha, abagcini-mali barekhoda iingxelo zemali kunye neentengiselwano ekupheleni konyaka. Babhala iingxelo zemali ekupheleni konyaka-mali ukuvavanya ukusebenza kwemali.
Ukuqonda
Xa iifemu zirekhoda intengiselwano, zirekhoda kuphela intengiselwano emva kokuba zazisele zizonke isixa ezizifumeneyo.
Ngaba iiConcepts of Accounting zibalulekile?
Njengoko besesitshilo ngaphambili, iikhonsepthi kunye nemigaqo yogcino-zincwadi luqikelelo lokulungiselela iiakhawunti zokugqibela. Ngokubanzi, iikhonsepthi ze-accounting zidala inkqubo yehlabathi jikelele yeefemu kunye namaziko emali ukuba alandele.
Ngokusebenzisa iikhonsepthi zocwangciso-mali, iifemu zinokudala ingqiqo kunye nobumbano xa kusenziwa isigqibo sezemali esifana nocwangciso lohlahlo lwabiwo-mali. Iingqikelelo zocwangciso-mali ziluncedo ngezi zizathu.
- Iingqikelelo zocwangciso-mali zidala isiseko sokulungisa iingxabano zocwangciso-mali ezinokubakho nanini na.
- Iikhonsepthi zocwangciso-mali zisete imigangatho yobalo-mali kumashishini nakwiinkampani.
- Iikhonsepthi zocwangciso-mali ziqinisekisa iirekhodi zemali ezithathwe ngabagcini-mali.
- Iingcamango zocwangciso-mali ziqinisekisa ukuba imibutho kunye namashishini ababandakanyekanga kubuqhophololo bezemali xa begqibezela ingxelo yabo yezemali.
Funda kwakhona: Amathuba oMsebenzi waBafundi beBCom
Ukuqonda iiNgqungquthela zoCwangciso-mali
Sisekumxholo we-concepts kunye nemigaqo ye-accounting.
Apha, sifuna ukucacisa iindibano ze-accounting kunye nokuba kutheni kubalulekile. Iingqungquthela zocwangciso-mali yingqokelela yemigaqo esetyenziswayo ukunceda amashishini ekwenzeni izigqibo ngendlela yokulandelela intengiselwano ethile yeshishini.
Iingqungquthela zocwangciso-mali zinceda amashishini ukuba abeke iliso kwiintengiselwano zoshishino ezingaqwalaselwanga ngokupheleleyo ngokwemigangatho yocwangciso-mali yenkampani.
Nangona kunjalo, izikhokelo azibopheleli ngokusemthethweni, kodwa zamkelwe ngamaqumrhu amaninzi okubalwa. Ngoncedo lwezivumelwano zokubala, iibhodi ze-accounting zinokubonelela ngokuhambelana, kunye nokudala ukucaca. Bakwasombulula iingxaki ezenzekayo xa kusenziwa amalungiselelo eengxelo zemali.
Njengoko imiba emitsha yokugqibela, utshintsho kunye neemveliso zenzeka, iindlela zokubala ziseka izivumelwano ezintsha zokubala.
Iingqungquthela eziphambili zocwangciso-mali ziquka oku kulandelayo.
Ukubambisana
Ukuze abacwangcisi-mali bagcine izinto ezithembekileyo kwaye zisendaweni, abagcini-mali baya kusebenzisa umgaqo wobalo-mali ofanayo kwimijikelo eyahlukeneyo yokubala. Ngale nkqubo, ababhali-mali banokufikelela ngokulula ekusebenzeni kwemali kwenkampani ngexesha elithile.
Ekubeni umgaqo wokubala uyafana, abagcini-mali banokuhlola kwaye bathelekise indlela inkampani eqhube ngayo ngexesha lemali.
ulondolozo lwendalo
Apha, abacwangcisi-mali bathatha amanyathelo okhuseleko xa bebonelela ngoqikelelo lwamatyala kunye nempahla. Abacwangcisi-mali benza izenzo ezikhuselekileyo, kwaye baqwalasela eyona nto imbi kakhulu enokwenzeka kwikamva lezemali lefemu.
Ukwazisa ngokugcwele
Imibutho yabacwangcisi-mali ibonelela kwaye yabelane ngalo lonke ulwazi abaluthatha njengolubalulekileyo nokuba ibangela nawuphi na umonakalo kwinkampani.
Izinto eziphathekayo
Njengenxalenye yokwenza izigqibo zokuphonononga iingxelo zemali, amashishini aya kwabelana ngolwazi olufana nesiganeko esibalulekileyo.
Ngaba Iindibano Zocwangciso-mali zibalulekile?
Ewe kunjalo, izivumelwano zokubala zibalulekile njengemiba yocwangciso-mali. Iinkampani zenza iinkqubo zazo zendlela yokugqibezela umsebenzi ngoncedo lwezivumelwano zokubala.
Ngaphandle koko, izivumelwano zokubala zikwaluncedo ngeendlela ezininzi;
- Iindibano zocwangciso-mali zibonelela ngeendlela ezisemgangathweni ezinokusetyenziswa ziinkampani.
- Iingqungquthela zocwangciso-mali ziqinisekisa ukuba amaqumrhu anika ingxelo athatha irekhodi lentengiselwano egqibeleleyo kanye njengoko enjalo.
- Ngemigaqo yocwangciso-mali, amaqumrhu anika ingxelo angathelekisa ngokulula kwaye ajonge amaxesha emali.
- Iimvumelwano zocwangciso-mali ziphucula iinkqubo zokuthelekisa iifemu nabantu esikhuphisana nabo, njengoko zonke zilandela kwaye ziqwalasela iinkqubo ezifanayo.
Imigaqo kunye neMigaqo yoCwangciso-mali
Iingcinga kunye nemigaqo ye-accounting inceda ukudala inkqubo yokuthatha iirekhodi zolwazi lwezemali kunye nedatha ebalulekileyo. Nangona kunjalo, iikhonsepthi kunye nemigaqo ye-accounting isebenza ngeenjongo ezahlukeneyo, kwaye kukho umahluko phakathi kwazo.
Apha ngezantsi kukho umahluko phakathi kweekhonsepthi kunye nemigaqo ye-accounting.
Bias
Nangona iikhonsepthi zocwangciso-mali zixhaphakile kwaye zingenalo ithuba lokuthatha icala, ukuba nokwenzeka kwezivumelwano zokubala kucalu-calulwe kuphezulu. Kutheni le nto iindibano zogcino-zincwadi zinethuba eliphezulu lokuthath’ icala?
Iimigaqo zocwangciso-mali zinethuba eliphezulu lokuba zibe nomkhethe ngenxa yokuba iindlela ezahlukeneyo zocwangciso-mali zibeka imigaqo yocwangciso-mali. Iindlela ezahlukeneyo zogcino-zincwadi zinokusebenzisa izigqibo zobuqu kunye neenkolelo xa useka izivumelwano zokubala.
EziPhambili
Xa kusetyenzwa ekugcinweni kwee-akhawunti, kusetyenziswa iikhonsepthi zokubala. Ngakolunye uhlangothi, izivumelwano zokubala zisetyenziswa ngabagcini-mali xa belungiselela ingxelo yezemali. Iimigaqo zocwangciso-mali zidla ngokusetyenziselwa ukulungiselela iingxelo zemali ekupheleni komjikelo wocwangciso-mali.
Ukwamkelwa ngokusemthethweni
Iingqikelelo ze-accounting zamkelwa ngokusemthethweni ngabagcini-mali, ngelixa izivumelwano zokubala zingaqwalaselwa ngendlela efanayo.
Umahluko phakathi kweekhonsepthi kunye nemigaqo ye-accounting kukuba iikhonsepthi zokubala ziwela phantsi kweGeneral Accepted Accounting Principles (GAAP), ngelixa iiconcepts accounting azinjalo.
I-General Accepted Accounting Principles (GAAP) yimigangatho kwi-accounting eyamkelwa yi-United States Securities and Exchange Commission.
Landela
Iingqungquthela zocwangciso-mali zithathwa njengemiqathango enganeno kwaye azilandelwa ziifemu ezininzi. Kwelinye icala, ababhali-mali balandela iikhonsepthi zokubala njengoko kuyinkqubo yemveli.
Funda kwakhona: Nestle Nutrition Institute Fellowship
Ukuziqhelanisa okufanayo
Iinkampani ezininzi ziye zavuma ukuba zamkele ngokufanayo kwaye zilungelelanise iikhonsepthi zocwangciso-mali. Kwenzeka into efanayo nakwimigaqo ye-accounting. Amashishini akazamkeli okanye alungelelanise izivumelwano zokubala.
Oku kungenxa yokuba izivumelwano zokubala ziyahluka ukusuka kwishishini ukuya kwelinye. Ke iinkampani zamkela kwaye zilungelelanise iikhonsepthi zokubalwa kwemali kwiindibano zokubala.
Iindawo Ekusetyenziswa kuzo Iindibano Zobalo-mali
Iindibano zokubala zisenokungalungelelaniswa ngokufanayo ngamashishini, kodwa zinokuba yingenelo ngezinye iindlela.
Umzekelo, izivumelwano zokubala zinokusetyenziswa kuqingqo-maxabiso lwempahla. Xa kukho imfuneko yokumisela amaxabiso okunika ingxelo kwi-inventri, izivumelwano zokubala zibonisa ukuba ukutshintshwa okanye iindleko ezisezantsi zembali kufuneka zibe lixabiso lemali.
Ngaphaya koko, izivumelwano zogcino-zincwadi ziya kumisela ukuba utshintsho kwizinto zomgca akufunekanga lwenziwe ngexabiso lemarike okanye ukunyuka kwamaxabiso. Ngokomzekelo, xa isakhiwo sithengwa ngexabiso elithile, akufuneki kubekho utshintsho kwixabiso kwiincwadi zeerekhodi kungakhathaliseki ukuba isakhiwo sixabisa kangakanani na ngoku.
Imibuzo Ebuzwa Rhoqo malunga neNgqondo kunye neMigaqo yoCwangciso-mali
Apha ngezantsi kukho imibuzo esoloko ibuzwa malunga neekhonsepthi kunye nemigaqo ye-accounting.
Zeziphi iingqikelelo ze-accounting?
Iingqikelelo zocwangciso-mali zintelekelelo zokulungiselela i-akhawunti yokugqibela. Ikwasebenza njengesiseko sokurekhoda iintengiselwano zoshishino kwiifemu kunye namaziko emali. Iikhonsepthi zocwangciso-mali lulwimi olugqithisa ulwazi olubalulekileyo.
Kukho iziseko ezininzi zokwenziwa kobalo-mali ezibandakanya ingqikelelo yequmrhu eyahlukileyo, ingqikelelo yomlinganiselo wemali, ingqikelelo yenkxalabo ehambayo, ingqikelelo yenkalo emibini, ingqikelelo yexesha lobalo, kunye nomgaqo-siseko wokutshatisa, phakathi kwezinye.
Yeyiphi imigaqo yocwangciso-mali?
Iingqungquthela zocwangciso-mali yingqokelela yemigaqo esetyenziswayo ukunceda amashishini ekwenzeni izigqibo ngendlela yokulandelela intengiselwano ethile yoshishino.
Iingqungquthela zocwangciso-mali zinceda amashishini ukuba abeke iliso kwiintengiselwano zoshishino ezingaqwalaselwanga ngokupheleleyo ngokwemigangatho yocwangciso-mali yenkampani.
Yintoni ingqungquthela ye-conservatism?
Igama elithi izivumelwano ze-conservatism limisela ukuba inkampani kufuneka yenze amalungiselelo etyala elithandabuzekayo.
isiphelo
Iingcinga kunye nemigaqo ye-accounting zombini ziluncedo ekudaleni inkqubo yehlabathi jikelele yokurekhoda iinkcukacha zemali kunye nokuthengiselana.
Iikhonsepthi zobalo-mali zibalulekile njengoko zisenza inkqubo enokuthi ilandelwe ziifemu zokubala. Iinkampani zinokudala iinkqubo malunga nendlela yokugqiba imisebenzi ngoncedo lwemigaqo ye-accounting.
izindululo
- Iziphumo zoMgangatho weDatha kwiNdlela yokuSebenza kweShishini
- I-5 yeSoftware yeHR eNgcono kumaShishini amaNcinci
- Izikolo ezili-15 ezigqwesileyo zeshishini eCanada ngo-2022
- I-10 yeMisebenzi yeZidanga kuLawulo lwezoShishino
- IiNkqubo eziPhezulu zeShishini ezili-10 zobuGqirha kwi-intanethi
Shiya iMpendulo