Khopolo-taba ea Liakhaonto tsa Lichelete
Pendahuluan
Tlaleho ea lichelete ke lekala la tlaleho ea lichelete le shebaneng le ho hlahisa tlhahisoleseling ea lichelete molemong oa batho ba kantle, joalo ka batseteli, ba alimang chelete le balaoli. Ha ho hlahisoa tlhahisoleseling ena, tlaleho ea lichelete e thehiloe likhopolong tse fapaneng tse thusang ho fumana hore na tlhahisoleseling ea lichelete e lekanngoa, e ananeloa le ho tlalehoa joang. Likhopolo-taba tsa tlaleho ea lichelete li bapala karolo ea bohlokoa ho faneng ka tataiso e hlophisitsoeng le e utloahalang bakeng sa ho rarolla mathata a hlahang ts'ebetsong ea tlaleho ea lichelete.
Nalane le Nts'etsopele ea Khopolo-taba ea Liakhaonto tsa Lichelete
Khopolo-taba ea liakhaonto tsa lichelete e fetohile hammoho le linako le tlhoko ea tlhahisoleseling ea lichelete. Lekholong la bo15 la lilemo, Luca Pacioli, moruti oa Motaliana oa Franciscan, o ile a hlahisa mohopolo oa motheo oa lirekoto tsa liakhaonto tse tsejoang e le ho boloka libuka habeli. Tsamaiso ena e ile ea fetoha motheo oa khopolo-taba le mokhoa oa sejoale-joale oa liakhaonto.
Ho feta moo, ho tloha lekholong la bo19 ho isa mathoasong a lekholo la bo20 la lilemo, khopolo-taba ea boikarabello e ile ea qala ho hola le ho ba thata le ho feta. Nts'etsopele ea indasteri le ho hlaha ha lik'hamphani tsa sechaba ho ne ho hloka maemo a boikarabello ho netefatsa tlaleho ea lichelete e tsitsitseng le e tšepahalang. Sena se ile sa lebisa ho tsoaloeng ha mekhatlo e fapaneng, joalo ka Boto ea Maemo a Accounting ea Lichelete (FASB) United States le Boto ea Maemo a Accounting ea Machaba (IASB), e bapalang karolo ho beheng maemo a machaba a boikarabello.
Khopolo-taba ea Liakhaonto tsa Lichelete
Ho na le likhopolo-taba tse fapaneng tse sebelisoang ho tsa akhaonting ea lichelete. Tsena ke tse ling tsa likhopolo-taba tse kholo tse bileng le tšusumetso e kholo lefatšeng la akhaonting ea lichelete.
1. Khopolo-taba ea ho fokotsa
Khopolo-taba ea ho fokotsa chelete e itšetlehile ka melao-motheo ea motheo le likhopolo tsa bokahohle ho aha meaho ea boikarabello. Khopolo-taba ena e tloha ho kakaretso ho ea ho e tobileng 'me e sebelisoa ho theha melao-motheo ea boikarabello e amoheloang ka kakaretso. Khopolo-taba ena e ikemiselitse ho nts'etsapele mehlala le mekhoa e loketseng ea boikarabello ka ts'ebetso ea ho fokotsa chelete e thehiloeng holim'a likhopolo tse nkoang e le 'nete.
2. Khopolo-taba ea ho Inductive
Ho fapana le khopolo-taba ea ho hlalosa lintho, khopolo-taba ea ho etsa lintho e shebana le pokello ea lintlha le ho ela hloko mekhoa e teng ea ho bala libuka. Ka tlhahlobo ea lintlha tsena, khopolo-taba ea ho bala libuka e ea hlophisoa. Khopolo-taba ena e totobatsa bohlokoa ba phihlelo ea bopaki le bopaki bo tiileng ho thehoeng ha melao-motheo ea ho bala libuka.
3. Khopolo-taba e Tloaelehileng
Khopolo-taba e tloaelehileng e bolela ho thehoa ha khopolo-taba ea boikarabello e thehiloeng melaong e itseng kapa litebello mabapi le hore na boikarabello bo lokela ho tsamaisoa joang. Khopolo-taba ena e thehiloe litumelong tsa boleng bo tloaelehileng, tseo ka kakaretso li leng tsa maikutlo a motho ka mong. Khopolo-taba e tloaelehileng hangata e kenngoa tšebetsong litekanyetsong tsa boikarabello tseo lik'hamphani li lokelang ho li latela.
4. Khopolo-taba e Ntle
Ho fapana le likhopolo-taba tse tloaelehileng, likhopolo-taba tse ntle li ikemiselitse ho hlalosa le ho bolela esale pele mekhoa ea 'nete ea boikarabello. Likhopolo-taba tsena li thehiloe linthong tse bonoang ka bopaki 'me li leka ho hlalosa hore na ke hobane'ng ha lik'hamphani li khetha mekhoa e itseng ea boikarabello. Likhopolo-taba tse ntle li shebana le likamano tsa sesosa le phello 'me li sebelisoa khafetsa lipatlisisong tsa boikarabello.
Moralo oa Khopolo-taba oa Likarabello
Moralo oa khopolo-taba bakeng sa boikarabello ke motheo oa khopolo-taba bakeng sa boikarabello ba lichelete bo sebelisoang ke mekhatlo e behang maemo ho theheng maemo a boikarabello. Moralo ona oa khopolo-taba o fana ka tataiso le ho hlalosa mabaka a sebelisoang ho lokiseng litlaleho tsa lichelete.
1. Maikemisetso a Litlaleho tsa Lichelete
Morero o ka sehloohong oa litlaleho tsa lichelete ke ho fana ka tlhahisoleseling e molemo ho batseteli, ba alimang le batho ba bang ba kantle ho etsa liqeto tsa moruo. Tlhahisoleseling ena e tlameha ho ba ea bohlokoa, e tšepahalang, le e ka bapisoang.
2. Likhakanyo tsa Liakhaonto
Ho na le likhopolo-taba tse 'maloa tsa motheo tse sebelisoang ho accounting, ho kenyeletsoa:
– Lefapha la Kgwebo: Khamphani e nkuwa e le mokhatlo o arohaneng le beng ba yona kapa mekga e meng.
– Tswelopele ya Kgwebo: Ho nahannwa hore khamphani e tla tswela pele ho sebetsa ka ho sa feleng.
– Motheo oa ho Accrual: Litšebelisano li tlalehoa ha li etsahala, eseng ha chelete e amoheloa kapa e lefshoa.
3. Litšobotsi tsa Boleng ba Tlhahisoleseding ea Lichelete
Hobane litlaleho tsa lichelete li tlameha ho ba molemo, li tlameha ho ba le litšobotsi tse 'maloa tsa boleng, ho kenyeletsoa:
– Bohlokoa: Tlhahisoleseding e hlahisitsoeng e tlameha ho ba molemo bakeng sa ho etsa liqeto.
– Ho Tšepahala: Tlhahisoleseding e lokela ho se be le diphoso le leeme tse bonahalang.
– Ho Bapisa: Tlhahisoleseding e lokela ho bapiswa pakeng tsa dinako le pakeng tsa dikhamphani.
4. Likarolo tsa Litlaleho tsa Lichelete
Litlaleho tsa lichelete li na le lintlha tse fapaneng tsa bohlokoa tse bonts'ang boemo ba lichelete le ts'ebetso ea k'hamphani, ho kenyeletsoa:
– Matlotlo: Lisebelisoa tse laoloang ke khamphani ka lebaka la liketsahalo tse fetileng 'me li lebelletsoe ho fana ka melemo ea moruo nakong e tlang.
– Melato: Litlamo tsa hona joale tse hlahang liketsahalong tse fetileng 'me ho lebeletsoe hore tefo ea tsona e tla fella ka phallo ea mehloli ea k'hamphani.
– Equity: Thahasello e setseng thepa ea k'hamphani ka mor'a ho tlosa mekitlane.
– Chelete e Kenang: Keketseho e kenang kapa keketseho e 'ngoe ea thepa ea k'hamphani kapa tefo ea melato.
– Moroalo: Phallo e tswang kapa tshusumetso e mpe ya mehlodi ya khamphani.
5. Kananelo le Tekanyo
Kananelo ke mokhoa oa ho ngola ntho ea lichelete litlalehong tsa lichelete, ha tekanyo e le mokhoa oa ho fumana chelete e lokelang ho ananeloa litlalehong tsa lichelete. Ka bobeli li bohlokoa ho netefatsa botšepehi le bohlokoa ba tlhahisoleseling e hlahisitsoeng.
Tšebeliso ea Khopolo-taba Mokhoa oa ho Ikarabella
Ha e le hantle, likhopolo-taba tsa boikarabello ba lichelete li sebetsa e le motheo oa ho nts'etsapele maemo a boikarabello a sebelisoang ho lokiseng litlaleho tsa lichelete. Mekhatlo e behang maemo joalo ka FASB le IASB e sebelisa khopolo-taba ea boikarabello e le tataiso ho theheng melaoana kapa melao-motheo ea boikarabello e lokelang ho lateloa lefatšeng ka bophara.
Tšebeliso ea khopolo-taba ena e boetse e lumella ho tsitsisa le ho pepeneneng ha litlaleho tsa lichelete. Mohlala, ka ho amohela maemo a machaba a kang Maemo a Machaba a Tlaleho ea Lichelete (IFRS), lik'hamphani li ka netefatsa hore litlaleho tsa tsona tsa lichelete li na le boleng bo tšepahalang 'me li ka bapisoa le tsa lik'hamphani tse ling lefatšeng ka bophara.
Qetello
Khopolo-taba ea boikarabello ba lichelete e bapala karolo ea bohlokoa ho theheng motheo o hlophisitsoeng le o utloahalang bakeng sa saense ea boikarabello. Ka ho utloisisa likhopolo-taba tse fapaneng tsa boikarabello, baakhaontente le baetsi ba melaoana ba ka theha melao-motheo e betere le e tsitsitseng ea boikarabello. Ho feta moo, ts'ebeliso ea melao-motheo ena ka meralo ea mehopolo le litekanyetso tsa machaba tsa boikarabello e netefatsa pepeneneng, botšepehi le bohlokoa ba tlhahisoleseling ea lichelete e hlahisoang ho basebelisi ba kantle. Qetellong sena se lebisa mebarakeng ea lichelete e sebetsang hantle le e lokileng.
