Tsanangudzo dzeAccounting neNyanzvi
ziviso
Kuverenga mari kunowanzonzi mutauro webhizinesi, nzira yakakosha yekutaurirana uye chikamu chakakosha chehurongwa hwekutarisira. Kunokwanisa kupfuura miganhu nemaindasitiri, kuchipa hurongwa hwakaenzana hunoita kuti mabhizinesi aenderane nehutano hwavo hwemari uye mashandiro avo. Kunyange hazvo pfungwa yekuverengera ichinzwisiswa zvakanyanya padanho repamusoro, hunhu hwayo hwakawanda hwakaita kuti pave netsananguro dzakawanda kubva kunyanzvi dzakasiyana-siyana dzakakurumbira nenyanzvi. Chinyorwa chino chinoongorora tsananguro dzakawanda dzekuverenga mari, zvichipa kunzwisisa kwakazara kwehukuru hwayo nekukosha kwayo.
1. American Institute of Certified Public Accountants (AICPA)
Sangano reAmerican Institute of Certified Public Accountants (AICPA) rinotsanangura accounting se "unyanzvi hwekunyora, kuisa muzvikamu, uye kupfupikisa nenzira yakakosha uye maererano nemari, kutengeserana, uye zviitiko izvo, muchikamu, zviri zvehunhu hwemari, uye kududzira mhedzisiro yazvo."
Tsanangudzo iyi inosimbisa mativi maviri ekuverenga: divi rehunyanzvi, iro rinobata nekunyora nekuronga data rezvemari, uye divi rekuongorora, iro rinosanganisira kududzira data iri kuti uite sarudzo dzakavakirwa paruzivo. Kuverenga hakusi kungotaura nezvenhamba chete asi kunzwisisa nyaya iyo nhamba idzodzo dzinotaura.
2. Bhodhi reMazinga eKuongorora Mari (FASB)
Bhodhi reFinancial Accounting Standards Board (FASB) rinopa maonero akajeka, richitsanangura accounting se "basa rebasa. Basa rayo nderekupa ruzivo rwehuwandu, kunyanya rwemari, nezvemasangano ehupfumi akagadzirirwa kubatsira mukuita sarudzo dzehupfumi."
Sekureva kweFASB, basa guru rekuverenga magwaro nderekubatsira vashandisi vayo, avo vane chekuita nemabasa avo, nekuvapa ruzivo rwakakodzera rwemari. Ruzivo urwu runobatsira zvikuru mukutungamira sarudzo dzekudyara mari, mitemo, uye manejimendi, nokudaro zvichisimbisa kukosha kwekuverenga magwaro.
3. Sangano reAmerican Accounting (AAA)
Sangano reAmerican Accounting Association (AAA) rinopa imwe pfungwa pamusoro pekuverenga mari, richitsanangura se "maitiro ekuona, kuyera, uye kutaurirana ruzivo rwehupfumi kuti zvibvumire kutonga kwakagadzirwa neruzivo uye sarudzo dzinoitwa nevanoshandisa ruzivo."
Tsanangudzo iyi inosimbisa maitiro ese, kubva pakuziva zviitiko zvemari kusvika pakuyera nekutaurirana kwedata rakakodzera. Inosimbisawo chinangwa chikuru chekuverenga: kugonesa vane chekuita nezvemari, vangave vemukati kana vekunze, kuita sarudzo dzine ruzivo.
4. Henry Rand Hatfield
Henry Rand Hatfield, mumwe wevakatanga dzidzo yezve accounting, akaona accounting se "nzira huru yekuvandudza nekuchengetedza kurongeka uye kuita kuti nyonganyonga yemabasa ehupfumi ive nyore kuyera nekuongorora."
Tsananguro yaHatfield inoratidza basa rehurongwa hwemaakaundi. Kunze kwekunyora magwaro emari, chidzidzo ichi chinoita basa rakakosha mukuronga mabasa ehupfumi, chichiashandura kuita zvikamu zvinoyerwa uye zvekuongorora zvinogona kutarisirwa nekunzwisiswa zvinobudirira.
5. Robert N. Anthony
Nyanzvi yezvemaakaundi Robert N. Anthony akatsanangura maakaundi se "nzira yekuunganidza, kupfupisa, kuongorora, uye kushuma nemari, ruzivo nezvemabasa esangano nemamiriro emari."
Tsananguro yaAnthony inosimbisa hunhu hwezviitiko zvekuverenga mari — kubva pakuunganidza data kusvika pakuongorora nekushuma. Danho rega rega mudenderedzwa iri rinokosha pakugadzira mufananidzo wakazara wehutano hwemari hwesangano.
6. Dr. A.W. Johnson
Dr. AW Johnson vanotsanangura accounting se "maitiro ekugadzira zvinyorwa zvakarongeka uye zvakakwana zvekutengeserana kwemari kwesangano, uye kugadzira mishumo yemari yakapfupikiswa yevashandisi."
Kubva pamaonero aya, kuverenga maakaundi kunoonekwa sebasa rekuchengetedza zvinyorwa rinozoguma nekugadzirira mishumo yemari. Mishumo iyi yakakosha kune vashandisi vanovimba nayo kuti vanzwisise mamiriro emari esangano.
7. Smith naAshburner
Mumashoko avo ane simba, Smith naAshburner vanotsanangura accounting se "maitiro ekuunganidza nekushandisa sisitimu yekudzora yakagadzirirwa kuve nechokwadi chekuti kutengeserana kwebhizinesi kwakanyorwa zvakanaka, kwapfupikiswa, uye kwataurwa, kuti vape ruzivo rwakakosha kune vatungamiriri nevamwe vane chekuita nazvo."
Tsanangudzo iyi inosanganisira pfungwa yekudzora mukati me accounting. Hazvisi zvekungonyora kutengeserana chete asi ndezvekuona kuti kutengeserana uku kunoenderana nemitemo nemimwe mitemo, zvichiwedzera kuvimbika kweruzivo rwemari.
8. Eric L. Kohler
Duramazwi raEric L. Kohler remashoko ekuverenga mari rinotsanangura kuverenga mari se "nzira yekuongorora, kuisa muzvikamu, kunyora, kupfupikisa, kushuma, uye kududzira ruzivo rwemari rwesangano."
Tsananguro yaKohler inodzokorora pfungwa yekuverenga mabhuku senzira ine matanho akawanda inobata neruzivo rwemari kubva pakuongorora kwayo kwekutanga kusvika pakududzirwa kwayo, ichisimbisa hunhu hwekushanda uye kubatanidzwa kwemaitiro ekuverenga mabhuku.
9. Maurice Moonitz
Maurice Moonitz, purofesa wezvemaakaunzi ane mukurumbira uye nhengo yeFASB, anotsanangura maakaunzi se "mamiriro ezvinhu ekufunga ayo vanhu vane ruzivo vanosvika pakubvumirana zvakanyanya maererano nezvinodiwa zvinofanirwa kutungamira maitiro ekuziva, kuyera, uye kutaurirana ruzivo rwehupfumi."
Moonitz inowedzera chimwe chinhu patsanangudzo iyi nekutarisa pakubvumirana uye mitemo inotungamira maitiro ekuverenga mari. Izvi zvinoratidza kubatana kwedzidzo iyi, zvichisimbisa kukosha kwemitemo nemaitiro anowirirana mukuchengetedza kufanana uye kugara kwenguva refu.
mhedziso
Tsanangudzo dzemaakaundi dzinobva kunyanzvi dzakasiyana-siyana dzinopa maonero akawanda pamusoro pezvinoreva maakaundi. Kubva pamaitiro ehunyanzvi ekunyora nekupfupikisa kutengeserana kwemari kusvika kumaitiro akaomarara ekuongorora, kududzira, uye kutonga, maakaundi anobuda sebasa rakazara uye rinokosha munharaunda yeruzivo rwehupfumi. Chinangwa chayo chikuru ndechekupa ruzivo rwakarurama, rwakakodzera, uye panguva yakakodzera kune vane chekuita neakaundi, zvichivagonesa kuita sarudzo dzakakodzera uye kukurudzira pachena kwesangano uye kuzvidavirira.
Sezvo mabhizinesi achiramba achichinja, misimboti nemaitiro ekuverenga mabhuku zvinofanirawo kuchinjwa. Asi, zvinhu zvekutanga zvakatorwa mutsanangudzo dzakasiyana siyana izvi zvinoramba zvichikosha, zvichisimbisa kukosha kwekuverenga mabhuku munzvimbo yehupfumi yemazuva ano. Ingave ichionekwa sebasa, maitiro ekudzora, kana sisitimu yekuyera hupfumi, kuverenga mabhuku kunoramba kuri mbiru inokosha yemabasa ehupfumi akarongwa.
