Malingaliro a Akaunti
Kuwerengera ndalama ndi gawo lofunika kwambiri pa bizinesi ndi zachuma. Kudzera mu ndondomeko yolemba, kugawa, ndi kupereka malipoti azachuma, kuwerengera ndalama kumapereka chidziwitso chofunikira popanga zisankho. Komabe, kuwerengera ndalama si ntchito chabe; komanso maziko a malingaliro ambiri. Malingaliro awa a kuwerengera ndalama amalimbikitsa njira ndi njira zomwe akatswiri a kuwerengera ndalama amagwiritsa ntchito pantchito yawo ya tsiku ndi tsiku. Nkhaniyi ifufuza zina mwa mfundo zazikulu mu kuwerengera ndalama, kuyambira pamalingaliro akale mpaka kugwiritsa ntchito masiku ano.
Chiphunzitso Chabwino cha Akaunti
Chiphunzitso cha kuwerengera ndalama zabwino chimayang'ana kwambiri kufotokozera ndi kulosera machitidwe enieni a kuwerengera ndalama m'dziko lenileni. Chiphunzitsochi chinapangidwa poyankha ziphunzitso zokhazikika, zomwe makamaka zimapereka chitsogozo cha momwe kuwerengera ndalama kuyenera kuchitikira. John Watts ndi Jerold Zimmerman anali anthu ofunikira kwambiri pakukula kwa chiphunzitsochi kudzera mu chitsanzo chawo cha Positive Accounting Theory (PAT).
PAT imaganiza kuti oyang'anira ndi eni masheya amachitapo kanthu kuti awonjezere zofuna zawo. Mwachitsanzo, oyang'anira angasankhe njira zina zowerengera ndalama kuti achepetse misonkho kapena kuwonjezera mabhonasi awo. Pogwiritsa ntchito njira yoyesera, PAT imayesetsa kufotokoza zifukwa zomwe makampani amasankhira maakaunti osiyanasiyana.
Chiphunzitso cha Akaunti Yokhazikika
Mosiyana ndi chiphunzitso chabwino, chiphunzitso cha normative accounting chimayang'ana kwambiri pakupereka malingaliro okhudza njira zowerengera ndalama zomwe ziyenera kutsatiridwa. Chiphunzitsochi nthawi zambiri chimachokera ku mfundo zamakhalidwe abwino ndi zowerengera zomwe zimaonedwa kuti ndi zabwino. Mwachitsanzo, chiphunzitsochi chinganene kuti kuwerengera ndalama kuyenera kupereka chidziwitso choyenera, chodalirika, komanso chofanana nacho.
Chitsanzo cha chiphunzitso chokhazikika ndi kuphunzira lingaliro la kuchenjera, mfundo yochenjeza kuti makampani ali bwino kunena za kutayika komwe kwaganiziridwa kusiyana ndi phindu losatsimikizika. Mfundo imeneyi cholinga chake ndikuwonetsetsa kuti malipoti azachuma sasokeretsa ogwiritsa ntchito popanga zisankho zawo.
Chiphunzitso cha Akaunti ya Mabungwe
Chiphunzitso cha maakaunti a mabungwe chimachokera ku chiphunzitso cha maakaunti, chomwe chimayang'ana kwambiri ubale pakati pa eni ake (akuluakulu) ndi oyang'anira (othandizira). Pankhani ya maakaunti, chiphunzitsochi chikufotokoza momwe chidziwitso cha maakaunti chimagwiritsidwira ntchito pochepetsa mikangano pakati pa akuluakulu ndi othandizira. Mikangano imeneyi nthawi zambiri imayamba chifukwa cha zokonda zosiyana komanso kusiyana kwa chidziwitso, komwe oyang'anira amakhala ndi mwayi wopeza chidziwitso bwino kuposa omwe ali ndi magawo.
Mapangano olimbikitsa ndi malipoti azachuma ndi zinthu zofunika kwambiri pa chiphunzitsochi. Kudzera mu malipoti olondola komanso mapangano okonzedwa bwino, makampani amatha kuchepetsa chiopsezo cha mabungwe ndikuwonetsetsa kuti oyang'anira akuchita zinthu mokomera eni ake.
Chiphunzitso Chogwira Ntchito Pakuwerengera Ndalama Msika
Lingaliro la msika wogwira ntchito bwino (EMH) limasonyeza kuti mitengo ya masheya pamsika imasonyeza zonse zomwe zilipo. Pankhani ya akaunti, izi zikutanthauza kuti malipoti azachuma olondola komanso owonekera bwino adzawonekera mosavuta pamtengo wa masheya a kampani. Eugene Fama amadziwika bwino popanga EMH.
Chiphunzitsochi chili ndi tanthauzo lalikulu pa nkhani yowerengera ndalama chifukwa chikuwonetsa kufunika kowonekera bwino komanso kuchita zinthu motsatira nthawi yake popereka malipoti azachuma. Msika wogwira ntchito bwino "udzalanga" kapena "kupereka mphoto" kutengera mtundu wa malipoti awo azachuma. Chifukwa chake, oyang'anira ali ndi chilimbikitso champhamvu choonetsetsa kuti malipoti awo azachuma ndi olondola komanso osavuta kuwamvetsa kwa osunga ndalama.
Chiphunzitso cha Contingency mu Accounting
Chiphunzitso cha zochitika zongochitika mwadzidzidzi chimanena kuti palibe njira imodzi yowerengera ndalama yomwe ingagwirizane ndi zochitika zonse. Njira yothandiza kwambiri yowerengera ndalama imadalira zinthu zosiyanasiyana, monga malo a bizinesi, kukula kwa kampani, kapangidwe ka bungwe, ndi mtundu wa makampani. Mwa kuyankhula kwina, machitidwe owerengera ndalama ayenera kusinthidwa kuti agwirizane ndi momwe kampani imagwirira ntchito.
Chiphunzitso cha zinthu zongochitika mwadzidzidzi chimakana lingaliro lakuti miyezo yofanana ndi ya aliyense imagwira ntchito. Mwachidule, izi zikutanthauza kuti oyang'anira maakaunti ayenera kukhala ndi kusinthasintha kogwiritsa ntchito njira zosiyanasiyana zowerengera ndalama zomwe zimagwirizana bwino ndi momwe bungwe lawo limagwirira ntchito.
Chiphunzitso cha Akaunti ya Anthu
Chiphunzitso cha zachuma cha anthu chikugogomezera kuti kuwerengera ndalama sikuyenera kungoyang'ana pa malipoti azachuma okha koma kuyeneranso kuganizira za zotsatira za zochita za kampani pa chikhalidwe cha anthu komanso chilengedwe. Izi zikugwirizana ndi lingaliro la udindo wa kampani pagulu (CSR). Chiphunzitsochi chikugogomezera kufunika kwa malipoti osakhala a zachuma komanso azachuma popereka chithunzi chokwanira cha momwe kampani ikuyendera.
Lipoti la kukhazikika kwa zinthu ndi lipoti la zotsatira za anthu ndi madera awiri ofunikira mu chiphunzitsochi. Kudzera mu njira imeneyi, kuwerengera ndalama sikungokhala chida chothandizira pazachuma komanso njira yothandizira kukhazikika kwa zinthu ndi makhalidwe abwino mu bizinesi.
Chiphunzitso cha Utsogoleri mu Akaunti
Chiphunzitso cha ukapitawo chimayang'ana kwambiri udindo wa oyang'anira monga woyang'anira katundu wa eni ake. Mu chiphunzitsochi, oyang'anira amaonedwa ngati oyang'anira omwe amachita zinthu mokomera eni ake popanda kufunikira kuyang'aniridwa mozama kapena zolimbikitsa zovuta. Malipoti azachuma ndi chida chachikulu chowonetsera momwe oyang'anira akwaniritsira maudindo awo aukapitawo.
Chiphunzitsochi nthawi zambiri chimapezeka m'mabungwe osapindula komanso m'mabungwe aboma, komwe kuyankha mlandu ndi kuwonekera poyera ndizofunikira. Kuwerengera ndalama kumagwiritsidwa ntchito ngati njira yowonetsetsa kuti ndalama ndi zinthu zikugwiritsidwa ntchito bwino komanso moyenera kuti zithandizire zolinga za bungwe.
Chiphunzitso cha Kuwerengera Makhalidwe
Chiphunzitso cha machitidwe owerengera ndalama chimafufuza momwe zinthu zamaganizo ndi khalidwe la anthu zimakhudzira machitidwe owerengera ndalama. Zinthu monga malingaliro a munthu payekha, zolinga zake, ndi zisankho zake zimakhudza kwambiri njira yowerengera ndalama. Mwachitsanzo, oyang'anira amatha kupereka malipoti ena kuti asinthe malingaliro a omwe amaika ndalama kapena kukwaniritsa zolinga zowonjezera.
Maphunziro mu chiphunzitsochi amagwiritsa ntchito njira zoyesera ndi kafukufuku kuti amvetsetse momwe khalidwe la anthu limakhudzira kugwiritsa ntchito mfundo ndi mfundo zowerengera ndalama. Zotsatira za kafukufukuyu zimathandiza kupanga njira zowerengera ndalama zogwira mtima kwambiri, kuchepetsa tsankho, komanso kukonza kudalirika kwa malipoti azachuma.
Mapeto
Malingaliro osiyanasiyana a zachuma amapereka njira zomwe zingagwiritsidwe ntchito kumvetsetsa ndikuwongolera machitidwe akale a zachuma. Kuyambira malingaliro abwino omwe amafotokoza machitidwe enieni mpaka malingaliro okhazikika omwe amapereka malangizo abwino, chiphunzitso chilichonse chili ndi gawo lofunika kwambiri. Kumvetsetsa bwino malingaliro awa kumathandiza akatswiri a zachuma kukhala owunikira komanso oganizira bwino pochita ntchito zawo.
Ndi kusintha kwa kayendetsedwe ka bizinesi ndi ukadaulo, mfundo zowerengera ndalama ziyeneranso kupitilizabe kusintha kuti zikhale zofunikira. Pomaliza pake, kuphatikiza machitidwe anzeru ndi chiphunzitso cholimba kudzatsogolera kuwerengera ndalama kukhala gawo lofunikira kwambiri pothandizira magawo azachuma komanso omwe si azachuma m'magawo osiyanasiyana.
Pogwiritsa ntchito mfundo zosiyanasiyanazi, tingathe kukwaniritsa cholinga chachikulu cha kuwerengera ndalama: kupereka chidziwitso chodalirika, choyenera, komanso chothandiza kwa omwe akukhudzidwa popanga zisankho zachuma.
