Ukubalwa Kwezimali Kuyisayensi
I-Accounting iyisifundo esidlala indima ebalulekile ezweni lebhizinisi nezomnotho. Ngaphezu nje kokuqopha ukuthengiselana kwezezimali, i-akhawuntiing ihlanganisa izimiso, amasu, kanye nezindlela ezahlukahlukene ezivumela izinhlangano ukuhlela, ukuphatha, kanye nokubika isimo sazo sezezimali ngokunembile nangokuzibophezela. Lesi sihloko sizohlola kabanzi i-akhawuntiing, kusukela encazelweni yayo kuya endimeni yayo ebalulekile emphakathini.
Incazelo ye-Accounting
Ngokuvamile, ukubalwa kwezimali kungachazwa njengenqubo yokuqoqa, ukuhlonza, ukukala, ukurekhoda, ukuhlukanisa, ukufingqa, kanye nokuxhumana ngokuthengiselana kwezomnotho ngesimo sezitatimende zezimali. Le ncazelo ihlanganisa imisebenzi eminingi yokubalwa kwezimali eqashelwa kabanzi, okuhlanganisa ukulungiswa kwesitatimende sezezimali, ukuhlolwa kwamabhuku, ukuhlela intela, njalo njalo.
Ukubalwa kwezimali kungabhekwa njengobuciko ngoba kudinga ukuhlaziywa ngokucophelela kanye nekhono lokuqonda ubudlelwano phakathi kwezinombolo. Isibonelo, umgcini wezimali kumele akwazi ukuhumusha idatha yezezimali futhi anikeze iseluleko esifanele sokwenza izinqumo.
Umlando Wezokubalwa Kwezimali
Ukubalwa kwezimali njengomkhakha kunomlando omude ongalandelelwa emuva empucukweni yasendulo. Ubufakazi bokuqala bokubalwa kwezimali buqala cishe ngo-5000 BC eMesopotamia. Ngaleso sikhathi, amarekhodi ezezimali ayegcinwa ezibhebheni zobumba futhi asetshenziselwa ukuqopha ukuthengiselana.
Umqondo wokubalwa kwezimali kwanamuhla waqala ukuthuthuka ngekhulu le-15 ngokusungulwa kohlelo lokugcina amabhuku oluphindwe kabili nguLuca Pacioli, umpristi wase-Italy kanye nesazi sezibalo. UPacioli washicilela umsebenzi wakhe omkhulu, othi "Summa de Arithmetica, Geometria, Proportioni et Proportionalita" (Summa de Arithmetica, Geometria, Proportioni et Proportionalita) ngo-1494, owawuchaza izisekelo zokugcina amabhuku okuphindaphindiwe kabili. Lolu hlelo lwabeka isisekelo sokubalwa kwezimali kwanamuhla njengoba sikwazi namuhla.
Izimiso Eziyisisekelo Zokubalwa Kwezimali
Ukubalwa kwezimali kunezimiso eziningana eziyisisekelo ezisebenza njengeziqondiso zokulungiselela. Ezinye zalezi zimiso eziyisisekelo zifaka:
1. Isimiso Sebhizinisi Lezomnotho
Lesi simiso sithi inhlangano ngayinye (inkampani, inhlangano) ibhekwa njengenhlangano yezomnotho ehlukile kubanikazi bayo noma abanye abantu abanentshisekelo. Ngamanye amazwi, izitatimende zezimali kufanele zibonise isimo sezezimali senhlangano, hhayi abanikazi ngabanye.
2. Isimiso Sokuqhubeka Kwebhizinisi (Ukukhathazeka Okuqhubekayo)
Lesi simiso sithatha ukuthi ibhizinisi lizoqhubeka nokusebenza unomphela, ngaphandle kokuthi kukhona inkomba yokuthi ibhizinisi lizoqedwa noma lichithwe maduze nje.
3. Isimiso Sezindleko Zomlando
Izitatimende zezimali ziqopha izimpahla nezikweletu ngezindleko zomlando noma ngezindleko zokutholwa kokuqala, kunokuba zibe yinani lazo lamanje lemakethe. Lesi simiso sinikeza isisekelo esiqondile sokulinganisa nokurekhoda ukuthengiselana kwezezimali.
4. Isimiso Sokuqashelwa Kwemali Engenayo
Imali engenayo iqashelwa uma isiqashelwe noma isiqashelwe futhi isiqashelwe. Lokhu kusho ukuthi imali engenayo iqoshwa lapho izimpahla noma izinsizakalo zinikezwe ikhasimende futhi ikhasimende linesibopho sokukhokha.
5. Isimiso Sokufanisa
Lesi simiso sithi izindleko ezitholwe ukuze kutholakale imali engenayo kufanele ziqoshwe ngesikhathi esifanayo nemali engenayo etholiwe. Lokhu kuqinisekisa ukuthi izitatimende zezimali zibonisa inzuzo noma ukulahlekelwa kwangempela.
Izinhlobo Zokubalwa Kwezimali
Ukubalwa kwezimali akukhawulelwe emkhakheni owodwa kuphela. Kunezinhlobo ezahlukene zokubalwa kwezimali eziguqukayo ukuze zihlangabezane nezidingo zezinhlangano nomphakathi. Ezinye zalezi zifaka:
Ukubalwa kwezimali kugxila ekulungiseleleni izitatimende zezimali ezibonisa isimo sezezimali sebhizinisi kanye nokusebenza kwalo. Lezi zitatimende zezimali zisetshenziswa yizinhlangano ezahlukene zangaphandle, njengabatshalizimali, ababolekisi, abalawuli, nabanye, ukuhlola impilo yezezimali yebhizinisi.
Ngokungafani nokubalwa kwezimali, ukubalwa kwezimali kokuphatha kuhlose ukusiza abaphathi ekwenzeni izinqumo. Imibiko ekhiqizwayo ingaphakathi kakhulu futhi ifaka phakathi ukuhlaziywa kwezindleko, isabelomali, ukuhlolwa kokusebenza, kanye nokuhlela amasu.
Ukubalwa kwentela kugxila ekuhleleni, ekubikeni, nasekugcwaliseni izibopho zentela zenhlangano. Lokhu kuhlanganisa ukuqopha ukuthengiselana okuhlobene nemithethonqubo yentela kanye nokuhlela ukunciphisa imithwalo yentela ngaphandle kokwephula umthetho.
Ukubalwa kwezimali kukahulumeni kuyigatsha lokubalwa kwezimali elisetshenziswa emkhakheni womphakathi. Ligxile ekubikweni kwezezimali kukahulumeni kanye nokusetshenziswa kwezimali zomphakathi. Lokhu kubalwa kwezimali kuhlose ukuhlinzeka ngokusobala kanye nokuziphendulela ekuphathweni kwezimali zomphakathi.
5. I -Forensic Accounting
I-Forensic accounting iwumkhakha okhethekile ohlanganisa ubuchwepheshe be-accounting nophenyo lobugebengu bezezimali. Ababhali be-forensic bavame ukubandakanyeka ekuphenyweni kokukhwabanisa nokukhwabanisa futhi banikeza ubufakazi bochwepheshe enkantolo.
Indima Yokubalwa Kwezimali Emphakathini
Ukubalwa kwezimali kudlala indima ebalulekile ezicini ezahlukene zempilo yomphakathi. Izindima zayo ezahlukahlukene zifaka:
1. Ukucaca kanye nokuziphendulela
Ukubalwa kwezimali kwenza kube lula ukulungiselela imibiko yezezimali enembile nethembekile. Lokhu kunikeza ukucaca okudingeka kakhulu, ikakhulukazi ezinhlanganweni zomphakathi nezikahulumeni. Lokhu kucaca kuvumela umphakathi ukuthi uqaphe futhi uqinisekise ukuthi izimali eziphethwe zisetshenziswa ngendlela efanele.
2. Ukwenza Izinqumo
Imibiko yezezimali ekhiqizwa yi-accounting iyithuluzi elibalulekile ekwenzeni izinqumo. Abaphathi bezinkampani, abatshalizimali, ababolekisi, kanye nohulumeni ngokufanayo badinga ulwazi olunembile lwezezimali ukuze benze izinqumo ezinolwazi.
3. Ukulinganisa Nokuhlola Ukusebenza
Ngokwenza izibalo, ukusebenza kwenhlangano kungalinganiswa futhi kuhlolwe. Lokhu kusiza abaphathi ukuthi bahlole ukusebenza kahle kokusebenza futhi bathathe izinyathelo ezidingekayo zokuthuthukisa ukusebenza kwenhlangano.
4. Ukuthobela Imithetho
Ukubalwa kwezimali kusiza izinhlangano ukuba zihambisane nemithetho nemigomo ehlukahlukene esebenzayo. Ukuqoshwa okunembile kokuthengiselana kwezezimali kuqinisekisa ukuthi izinhlangano zingahlangabezana nezibopho zazo zentela futhi zilungiselele imibiko yezezimali ngokwezindinganiso ezimisiwe.
5. Ukutholwa Nokuvinjelwa Kokukhwabanisa
Emkhakheni we-forensic accounting, i-accounting idlala indima ekutholeni nasekuvimbeleni ukukhwabanisa. Ngokuhlolwa okunengqondo kanye nezindlela zokulawula zangaphakathi, ithuba lokukhwabanisa lingancishiswa.
Isiphetho
Njengesayensi, ukubalwa kwezimali kudlala indima ebalulekile ekusekeleni ukuqhubeka kanye nentuthuko yomnotho. Ngezimiso eziyisisekelo eziqinile kanye nezinhlobo ezahlukene zokubalwa kwezimali, ukubalwa kwezimali kunganikeza ulwazi oludingekayo ekwenzeni izinqumo, ukucaca, kanye nokuziphendulela. Ngakho-ke, ukuqonda ukubalwa kwezimali kubalulekile hhayi kuphela kulabo abahileleke ngqo emkhakheni wezezimali kodwa futhi nasemphakathini wonkana, okusiza ekudaleni uhlelo lwebhizinisi olunempilo noluqhubekayo.
