Ukuqonda Izimiso Ezibalulekile Zokubalwa Kwezimali
Izimiso zokubala imali zakha umgogodla wezwe lezezimali. Zihlinzeka ngohlaka oluhambisanayo lokubika ngezezimali futhi ziqinisekisa ukuhambisana, ukuthembeka, kanye nokuqhathaniswa kwezitatimende zezimali. Kungakhathaliseki ukuthi ungumgcini-zimali onolwazi noma umnikazi webhizinisi, ukuqonda lezi zimiso kubalulekile ekuphatheni izimali ngempumelelo. Lesi sihloko sigxila ezimisweni ezibalulekile zokubala imali, sibonise ukubaluleka kwazo kanye nokusebenza kwazo emhlabeni wangempela.
Isisekelo Sokubalwa Kwezimali: I-GAAP
Izimiso Zokubalwa Kwezimali Ezivunyiwe Ngokujwayelekile (i-GAAP) ziyisisekelo semikhuba yokubalwa kwezimali e-United States. Lezi zimiso zisungulwe yiBhodi Yezindinganiso Zokubalwa Kwezimali Zezezimali (i-FASB) futhi zenzelwe ukunikeza ukufana ekubikeni kwezezimali. Emhlabeni jikelele, amazwe amaningi anamathela kuZinga Lokubika Kwezezimali Zamazwe Ngamazwe (i-IFRS), ezifeza injongo efanayo. Zombili lezi zinhlaka zihlose ukuhlinzeka ngesisekelo esicacile nesihambisanayo sokubika kwezezimali, yize kukhona umehluko othile wesakhiwo kanye nenqubo phakathi kwazo.
1. Isimiso Sokuhlela Ngokujwayelekile
Isimiso sokuhlala njalo sisho ukuthi ababhali bezimali kumele balandele imithetho nemigomo ebekiwe. Lokhu kuqinisekisa ukuthi izitatimende zezimali ziyahambisana futhi ziyafana ezikhathini ezahlukene kanye nezinhlangano. Ukunamathela kulesi simiso kusiza ukugcina ubuqotho bokubika ngezezimali, okwenza kube lula ngababambiqhaza ukuthemba nokuthembela kulwazi lwezezimali olunikezwayo.
2. Isimiso Sokungaguquguquki
Ukuvumelana kubalulekile ekuqhathaniseni izitatimende zezimali ngezikhathi ezahlukene. Lo mgomo uphoqa ukuthi uma indlela yokubala isisetshenzisiwe, kufanele isetshenziswe njalo kusukela esikhathini esisodwa sokubala kuya kwesinye. Uma kunesidingo sokushintsha indlela yokubala, ushintsho kanye nemiphumela yalo kumele kudalulwe futhi kuchazwe ezitatimendeni zezimali. Ukuvumelana kuvumela ababambiqhaza ukuba benze izinqumo ezinolwazi ngokunikeza isithombe esicacile sokusebenza kwezezimali ngokuhamba kwesikhathi.
3. Isimiso Sobuqotho
Ubuqotho budinga ababhali bezimali ukuthi banikeze ukumelwa okuqotho nokungakhethi kwempilo yezezimali yenkampani. Lesi simiso sibalulekile ekugcineni ukwethembana nababambiqhaza, okuhlanganisa abatshalizimali, ababolekisi, kanye nezinhlangano ezilawulayo. Ngokunamathela kulesi simiso, ababhali bezimali baqinisekisa ukuthi izitatimende zezimali azinawo amaphutha futhi ziveza umbono weqiniso nolungile ngesimo sezimali senkampani.
4. Isimiso Sokuhlala Njalo Kwezindlela
Lesi simiso sigcizelela ukubaluleka kokusebenzisa izinqubo nemikhuba engaguquki ekubalweni kwezimali. Ngokugcina izindlela zisebenza njalo, izinkampani zingaqinisekisa ukuthi ulwazi lwazo lwezezimali luthembekile futhi luvumela ukuqhathaniswa okusebenzayo ngokuhamba kwesikhathi. Lesi simiso sihambisana nokungaguquguquki futhi sisiza ekugcineni ukwethembeka kwezitatimende zezimali.
5. Isimiso Sokungahlawuli
Isimiso sokunganxephezeli sithi izitatimende zezimali akufanele zifihle ulwazi ngokukhokha izikweletu ezimpahleni noma imali engenayo ezindlekoni. Ingxenye ngayinye yezezimali kumele ibikwe ngokwehlukana ukuze inikeze umbono ocacile ngesimo sezimali senkampani. Lesi simiso siqinisekisa ukuthi izitatimende zezimali zicacile nokuthi abafundi bangaqonda isimo sezimali sangempela ngaphandle kokuphazamiseka.
6. Isimiso Sokuhlakanipha
Ubuhlakani, noma ubugcini bezinto, bukhuthaza abagcini bezimali ukuba baqaphele lapho belinganisa futhi bebika ulwazi lwezezimali. Lesi simiso sisikisela ukuthi izindleko ezingaba khona kanye nezikweletu kufanele ziqoshwe ngokushesha nje lapho ziqashelwa, kodwa imali engenayo kufanele ibikwe kuphela uma iqinisekisiwe. Ngokusebenzisa indlela yokuqapha, abagcini bezimali bangagwema ukweqisa kwenhlalakahle yezezimali, banikeze umbono olondolozayo futhi onokwethenjelwa.
7. Isimiso Sokuqhubeka
Ukuqhubeka, noma ukukhathazeka okuqhubekayo, ukucabanga ukuthi ibhizinisi lizoqhubeka nokusebenza unomphela ngaphandle kokuthi kukhona ubufakazi obanele obuphikisana nalokho. Lesi simiso sithinta indlela izimpahla nezikweletu ezibhekwa ngayo njengenani; isibonelo, uma inkampani kungalindelekile ukuthi iqhubeke nokusebenza, izimpahla zayo zingase zibe nenani lentengo yokuthengiswa kwezimpahla esikhundleni senani lazo lokusebenza eliqhubekayo.
8. Isimiso Sokubaluleka Kokuba Nezinto Ezibonakalayo
Izinto ezibonakalayo zihilela ukunquma ukubaluleka kolwazi lwezezimali kubasebenzisi. Ulwazi lubhekwa njengolubalulekile uma ukushiywa kwalo noma ukungachazwa kahle kwalo kungathonya izinqumo zezomnotho zabasebenzisi. Lesi simiso sivumela ababhali bezimali ukuthi bagxile emininingwaneni ethinta ngempela isithombe sezezimali sisonke, baqinisekise ukuthi izitatimende zezimali azigcwele idatha engabalulekile.
9. Isimiso Sokudalula Okugcwele
Isimiso sokudalulwa okugcwele sidinga ukuthi lonke ulwazi olufanele oluphathelene nokusebenza kwezezimali kwebhizinisi kumele ludalulwe ezitatimendeni zalo zezimali. Lokhu kufaka phakathi noma yini engathonya isinqumo somtshali-zimali noma sombolekisi. Ukucaca kubalulekile, futhi ukudalulwa okugcwele kuqinisekisa ukuthi abathintekayo banalo lonke ulwazi oludingekayo ukuze benze izinqumo ezinolwazi.
10. Isimiso Sezindleko Zomlando
Isimiso sezindleko zomlando siyala ukuthi izimpahla nezikweletu kufanele ziqoshwe ngezindleko zazo zokuqala ngesikhathi sokuthengwa. Lesi simiso sinikeza isisekelo esithembekile nesiqinisekisiwe sokuqopha ukuthengiselana kwezezimali, yize kungase kungabonisi njalo amanani emakethe amanje. Ngokusebenzisa izindleko zomlando, izinkampani zingagcina ukungakhethi kanye nokungaguquguquki ekubikeni kwazo kwezezimali.
11. Isimiso Sokuqashelwa Kwemali Engenayo
Ukuqashelwa kwemali engenayo kunquma izimo ezithile lapho imali engenayo iqashelwa khona njengemali engenayo. Ngokuvamile, imali engenayo iqashelwa uma itholakala futhi itholakala, kungakhathaliseki ukuthi imali itholwa nini ngempela. Lesi simiso siqinisekisa ukuthi imali engenayo iqashelwa esikhathini esifanele sokubala, okunikeza isithombe esicacile sokusebenza kwezezimali.
12. Isimiso Sokufanisa
Umgomo wokufanisa udinga ukuthi izindleko zihambisane nemali engenayo ezisiza ukuyikhiqiza. Lokhu kuqinisekisa ukuthi izitatimende zezimali zibonisa inzuzo yangempela yenkampani ngesikhathi esithile sokubalwa kwezimali. Ngokuhlanganisa izindleko nemali engenayo ehlobene, amabhizinisi anganikeza incazelo enembile yokusebenza kwawo kwezezimali.
Isicelo Emhlabeni Wangempela
Izimiso zokubala imali azizona nje izakhi zemfundiso; zinezisetshenziswa ezisebenzayo kuzo zonke izici zokusebenza kwebhizinisi. Isibonelo, isimiso sokuhlakanipha singaqondisa izinkampani ekubekeni eceleni imibandela yezikweletu ezingabazekayo, ngaleyo ndlela kuvikeleke ekulahlekelweni okungenzeka esikhathini esizayo. Isimiso sokudalulwa okugcwele siqinisekisa ukuthi abatshalizimali abaphazanyiswa yizikweletu ezingadalulwanga noma izingozi ezingalindelekile.
Ezweni langempela, lezi zimiso zihlanganiswe ezitatimendeni zezimali eziphelele, ezifaka ibhalansi, isitatimende semali engenayo, kanye nesitatimende sokugeleza kwemali. Ingxenye ngayinye yalezi zingxenye inikeza ukuqonda okubalulekile ezicini ezahlukene zempilo yezezimali yenkampani, futhi ukulungiselela kwazo kuncike kakhulu ekunamatheleni ezimisweni zokubalwa kwezimali eziyisisekelo.
Isiphetho
Izimiso zokubala imali zakha isisekelo sokubika kwezezimali okunengqondo. Zihlinzeka ngohlaka oluhambisanayo lapho ukuthengiselana kwezezimali kubhalwa khona, kufingqwe, futhi kubikwe khona. Ukuqonda lezi zimiso akubalulekile nje kuphela kubabalisi bezimali, kodwa nakunoma ubani ohilelekile ekuphathweni kwebhizinisi kanye nokutshalwa kwezimali. Ngokunamathela kulezi zimiso, amabhizinisi angaqinisekisa ukucaca, ukuzibophezela, kanye nokwethenjelwa ekuxhumaneni kwawo kwezezimali, ekugcineni kukhuthaze ukwethembana phakathi kwabathintekayo.
