I-Akhawunti yeMali, i-Accounting Accounting, kunye neNkcazo-mali
I-akhawunti kunye nezemali zihambelana nomgaqo-shishini. Ukuphendula ingxelo yindlela ekufunyaniswe ngayo ulwazi kunye nokusasazwa ngaphakathi nangaphandle. Imali, ngokubanzi, isifundo sendlela amafemu enza ngayo utyalo-mali kunye nezigqibo zokuxhaswa ngemali ekufuneka zenze ukuze baqhube ishishini labo. Imali idinga ulwazi lweengxelo ukuze kusebenze. I-Accounting kufuneka ibe neengcali zezezimali ukwenzela ukuguqulela ulwazi lwe-accounting ngokusetyenziswa jikelele.
Kukho imimandla emithathu engundoqo yezemali ukuba abanini-shishini kunye nabaphathi kufuneka bafumane ulwazi. Kukho iindawo ezintathu eziphambili zokubalwa kwemali kunye:
Uhlolo-mali lwemali yindawo ekubhekiselele kuyo kubandakanyekayo amaqela angaphandle anentshisekelo kweshishini loshishino. Izitatimenti zemali, umzekelo, ziveliswa ngenjongo yokuzuza kubatyalomali bangaphandle. Abatyalomali kufuneka bakwazi ukuphonononga iingxelo zemali ezifana neengxelo zengeniso , ibhalansi kunye nesitatimende sokuhamba kwemali ukwenzela ukuba banqume ukuba okanye bangatyala imali kwishishini okanye bahlale batyalomali kwinkampani.
Iingxelo zemali nazo zinomdla omnye kwelinye iqela labantu abangaphandle kwaye abo babolekisi benkampani. Abo babolekisi bayibophezeli benkampani okanye bangaba ngabaxhasi benkampani. Ababolekisi ngabantu ababoleke imali kwiqumrhu kwaye banomdla wokufumana ingxelo ekubuyiseni imali yabo, kwaye ekugqibeleni, ukubuyela kwinqununu yabo.
Ukubalwa kwezimali, ngokubhekiselele kwiBhodi yeMigangatho yeMigangatho yezeMali ( FASB ), inikeza imisebenzi ebalulekileyo yokuqokelela kunye nokunika ingxelo kwiifemu zoshishino.
Uhlolo-mali lolawulo luyingingqi yokubambisa ehambelana nokuqokelela nokulungiselela ulwazi lwezemali kulabo mibutho yangaphakathi yezoshishino ezifana nabaphathi kunye nabasebenzi.
Inokuthelekiswa nokubalwa kwemali echaphazelekayo ngolwazi kubantu ngabangaphandle. I-accounting accounting yintsimi apho ukuhlanganiswa nokulungiswa kolwazi lwezemali kubangaphakathi benkampani. ISiziko soLawulo lweeNkcazo zeMali-mboleko ithi abaphathi beengxelo kuba "abadali bexabiso" phakathi kwabathengi-mali, ngoko bathatha indawo yabo phakathi kwabantu bezemali kunye nabagcini-zimali bemali kwintlangano yoshishino.
Abaphathi basebenzisa ulwazi lwezezimali ukwenza izigqibo zoshishino ezingcono kwimisebenzi yabo yokulawula nokulawula. Uninzi lwale nkcukacha luyimfihlo kuba luhlala kwi-firm firm instead of public. Kwakhona, ulwazi olusebenzayo lokuphatha ulawulo lusebenza "lukhangele phambili" ngokuchasene nolwazi lwembali ezifana nokusetyenziswa kwemali. Basebenzisa iindlela ezahlukeneyo zokubikezela ezifana nokuhlalutya uhlalutyo, ukulawulwa kwengozi, kunye nokuhlaziywa kweendleko-zenzululwazi ukuqikelela ulwazi olulungele phambili olubhekiselele kunokwenzeka.
Abanye abaqeqeshi bezo shishino baquka ukubalwa kweendleko njengengxenye yolawulo lokulawula kwaye abanye bacinga ukuba i-accounting accounting iyindawo ehlukeneyo yokuphendula. Kungakhathaliseki ukuba kunjalo, i-accounting cost and accounting accounting management overlap.
Iindleko zokubheka zijongene neendleko zemveliso yenkampani yezoshishino ngokujonga iindleko ezizinzileyo zeemveliso ezizithengisayo kunye neendleko zabo zokufaka. Iindleko zokungeniswa zifaniswa neendleko zokuvelisa ukulinganisa ukusebenza kwemali kwenkampani ngokubhekiselele kwiindleko zemveliso. Iindleko zezinto eziqhelekileyo zisetyenziselwa iindleko ezingekho ngqo okanye ngaphezulu, izinto ezibonakalayo kunye nokusebenza. Abaphathi bavame ukusebenzisa ulwazi kwi-accounting accounting ukusekela iinkqubo zolawulo lweendleko zenkampani.
Iingxelo zeMali
Ulawulo lweeMali
Iindleko zeAkhawunti
Isishwankathelo
Kukho ezinye iindawo zokubambisana ezibandakanyekayo kwiifom zoshishino. Kukho ingxelo yerhafu. Iifom zoshishino zingabakhokhawuli beerhafu zangaphakathi okanye zikwazi ukukhupha i-tax accounting. Ummandla wokuphicothwa ngokuqhelekileyo ukuhlalutya kwangaphakathi nangaphandle kunye nohlahlo lwabiwo-mali ngumsebenzi wangaphakathi.
Ukongezelela, kukho ulawulo lwekarhulumente, ngaphandle kwenkalo yezoshishino, kunye neengxelo zengxelo-mali, ezisebenzisa ulwazi lwezimali kunye nolwazi lwezemali ukuxhasa uxanduva olubandakanya ukukhwabanisa nokukhwabanisa.