Ukuziphatha Komsebenzi Wezokubalwa Kwezimali
Izimiso zokuziphatha emsebenzini wezokubalwa kwezimali ziyisisekelo esinquma ikhwalithi, ukwethembeka, kanye nokwethenjwa komphakathi kolwazi lwezezimali. Ababhali bezimali abagcini nje ngokuqopha ukuthengiselana nokulungiselela imibiko, kodwa futhi banesibopho sokuziphatha ukuqinisekisa ukuthi ulwazi olunikezwayo lunembile, lulungile, futhi luyaphendula. Phakathi kwezingcindezi zebhizinisi, imigomo yokusebenza, kanye nobunzima bokulawula, izimiso zokuziphatha zisebenza njengekhampasi eqondisa ababhali bezimali ukuthi bahlale besendleleni.
Incazelo Yokuziphatha Nokubaluleka Kwayo Kwababhali Bezimali
Kalula nje, ukuziphatha kuyisethi yezindinganiso nezimiso ezisiza umuntu ukuhlukanisa phakathi kokulungile nokungalungile. Ngokomongo wokubalwa kwezimali, ukuziphatha kuhlobene nendlela ababhali bezimali abaziphatha ngayo ngobuqotho, ngokwethembeka, nangobungcweti ekwenzeni umsebenzi wabo. Ngoba imibiko yezezimali isetshenziswa yizinhlangothi eziningi—abatshalizimali, ababolekisi, ohulumeni, abaphathi, kanye nomphakathi—amaphutha noma ukukhohlisa akugcini nje ngokulimaza inhlangano kodwa futhi kungaba nemiphumela ebanzi kwezomnotho nakwezenhlalo.
Ukubaluleka kokuziphatha kulo msebenzi kuba sobala nakakhulu lapho kuvela amahlazo ezezimali. Amacala okukhwabanisa imibiko, ukwehla kwenzuzo, noma ukufihla izikweletu ngokuvamile kuvela ekuyekethisweni kwezindinganiso zokuziphatha. Ukulahlekelwa ukwethembana kunzima ukubuyisela, futhi imiphumela ingafaka phakathi ukuqothuka kwenkampani, ukulahlekelwa yimisebenzi, kanye nokulahlekelwa ngabatshalizimali. Ngakho-ke, ukuziphatha akusiyona nje "isengezo" emisebenzini yokubala imali, kodwa kunalokho kuyimbangela yobungcweti.
Izimiso Zokuziphatha Kobungcweti Kwezezimali
Ezindinganisweni ezahlukene zobungcweti, izimiso zokuziphatha kwezezimali ngokuvamile zigcizelela izinsika ezinhlanu eziyinhloko: ubuqotho, ukungakhethi, ikhono lobuchwepheshe kanye nokunakekelwa okufanele, ubumfihlo, kanye nokuziphatha kobungcweti. Lezi zimiso ezinhlanu zisebenza njengeziqondiso zababhali bezimali ukuze benze izinqumo ezinengqondo, ngisho nasezimweni eziyinkimbinkimbi.
1. Ubuqotho
Ubuqotho busho ukwethembeka kanye nokungaguquguquki kwezenzo. Ababhali bezimali abanobuqotho ngeke baqambe amanga ngedatha, bashintshe izibalo ukuze bazuze amaqembu athile, noma bafihle amaphutha. Ubuqotho bubalulekile ngoba izitatimende zezimali "ziwulimi" lwebhizinisi; uma ulimi lusetshenziswa kabi, zonke izinqumo ezisekelwe kulezo zitatimende zizodukiswa.
2. Ukungakhethi
Ukungabi nacala kudinga ukuthi ababhali bezimali bangakhethi futhi bangathinteki ukungqubuzana kwezintshisekelo. Empeleni, ababhali bezimali bangabhekana nengcindezi evela kubaphathi, amakhasimende, noma abanye ukuba bethule imibiko "engcono" kunesimo sangempela. Izimiso zokuziphatha zidinga ukuthi ababhali bezimali bahlale bezimele ekwahluleleni kwabo futhi banamathele esimisweni sobulungiswa.
3. Ubuchwepheshe Bokusebenza Nokunakekelwa Okufanele
Ababhali bezimali kumele babe namakhono anele, bavuselele ulwazi lwabo, futhi basebenze ngenkuthalo. Amaphutha ekurekhodeni noma ekubaleni ngenxa yobudedengu nawo ayizinkinga zokuziphatha, njengoba angalimaza abasebenzisi bemibiko. Ukunakekela okufanele kudinga ababhali bezimali ukuthi bahlole, bahlole, futhi baqinisekise ukuthi umsebenzi wabo uhlangabezana nezindinganiso futhi unikeza ubufakazi obanele.
4. Ukugcinwa Kwemfihlo
Ababhali bezimali bavame ukufinyelela ulwazi olubucayi olufana namasu ebhizinisi, idatha yomholo, noma izinhlelo zokutshalwa kwezimali. Izimiso zokuziphatha zidinga ababhali bezimali ukuthi balondoloze ubumfihlo balolu lwazi futhi bangalusebenzisi ukuze bazuze bona, njengokuhweba ngaphakathi noma ukudalula ulwazi kubancintisani. Ubumfihlo akusho ukufihla ukwephulwa komthetho, kodwa kunalokho ukuvikela ulwazi okumele luvikelwe ngokuhambisana nomthetho kanye nezindinganiso zobungcweti.
5. Ukuziphatha Kobungcweti
Ukuziphatha kobungcweti kuhlanganisa ukuthobela imithetho esebenzayo, izindinganiso zokubalwa kwezimali, kanye nemithethonqubo. Ababhali bezimali kumele futhi balondoloze idumela lomsebenzi, bagweme izenzo ezilimaza isithunzi somsebenzi, futhi bagweme izimangalo ezidukisayo mayelana namakhono abo noma imiphumela yomsebenzi.
Izinselele Zokuziphatha Ekuziphatheni Kwezimali
Ezweni langempela, ukusebenzisa izimiso zokuziphatha akulula ngaso sonke isikhathi. Izimo eziningi zibeka ababhali bezimali ezinkingeni. Enye yezinselele ezinkulu ingcindezi yokuhlangabezana nemigomo yokusebenza. Isibonelo, abaphathi bangase bafune ukubika inzuzo ephezulu ukuze badonsele abatshalizimali noma bahlangabezane nezimfuneko zemali mboleko. Ababhali bezimali bangase bacelwe ukuthi "balungise" ukuqashelwa kwemali engenayo noma babambezele ukuqoshwa kwezindleko. Yilapho ubuqotho nobuqotho kuhlolwa khona.
Enye inselele ukungqubuzana kwezintshisekelo. Umhloli wamabhuku wangaphandle, isibonelo, kumele azimele kumakhasimende awahlolayo. Kodwa-ke, uma ubudlelwano bebhizinisi busondelene kakhulu, noma uma kukhona umvuzo, umhloli wamabhuku angalahlekelwa ukuzimela futhi abe nobandlululo. Ukungqubuzana kungavela nakubabhali bamabhuku bangaphakathi, okumele bakhethe phakathi kokwethembeka enkampanini nokunamathela ezindinganisweni nemithetho.
Ngaphezu kwalokho, intuthuko yezobuchwepheshe nayo iletha izinselele ezintsha. Izinhlelo zokubala ezihlanganisiwe kanye nokusetshenziswa kwedatha enkulu kwenze ukuphathwa kolwazi kwaba nzima kakhulu. Ingozi yokwephulwa kwedatha, ukuphathwa kwedijithali, noma ukusetshenziswa kobuhlakani bokwenziwa ngaphandle kokuqapha okwanele kungaphakamisa izinkinga ezintsha zokuziphatha. Ababhali bezimali kudingeka baqonde ubuchwepheshe ngenkathi begcina ukulawula kanye nokuziphendulela.
Umphumela Wokwephulwa Kwezimiso Zokuziphatha
Ukwephulwa kwemithetho yokuziphatha ekubalweni kwezimali kungaba nemiphumela emibi kakhulu. Ngokomthetho, ababhali bezimali bangabhekana nezijeziso zobugebengu noma zomphakathi uma betholakala benecala lokukhwabanisa noma ukusiza ekuphatheni kabi imibiko. Ngokomsebenzi, ukwephulwa kwemithetho kungaholela ekususweni kwelayisensi, izinhlawulo ezivela ezinhlanganweni zobungcweti, noma ekulahlekelweni kwamathuba emisebenzi. Ngaphezu kwalokho, ukulimala kwedumela kungahlala impilo yonke.
Umthelela obanzi ukulahleka kokwethenjwa komphakathi. Ukwethenjwa kuyimpahla eyinhloko yomsebenzi wezimali. Uma umphakathi ungabaza imibiko yezezimali, izimakethe ziba zingasebenzi kahle, abatshalizimali bayanqikaza ukutshala imali, futhi izindleko zomnotho ziyanda. Ngakho-ke, ukugcina ukuziphatha kahle kusho ukugcina ukuzinza kanye nempilo yesistimu yezomnotho ebanzi.
Imizamo Yokwakha Isiko Lokuziphatha
Ukwakha ukuziphatha okuhle akukhona nje ukukhumbula ikhodi yokuziphatha kahle. Kudingeka isiko lokusekela. Ezingeni lenhlangano, izinkampani zidinga izinhlelo zokulawula zangaphakathi eziqinile, izinqubomgomo zokulwa nokukhwabanisa, kanye nezindlela ezivikelekile zokubika izindaba eziyimfihlo. Ababhali bezimali kumele futhi basekelwe lapho benqaba imiyalelo ephula amazinga.
Ezingeni lezemfundo, izifundo ze-accounting kufanele zigcizelele izifundo zokuziphatha ukuze zijwayeze ababhali bezimali abazoba khona ngezinkinga zangempela. Ukufunda akufanele kugxile kuphela ezicini zobuchwepheshe zokugcinwa kwamabhuku kodwa futhi nasekucabangeni ngokuziphatha, umthwalo wemfanelo emphakathini, kanye nemiphumela yesinqumo ngasinye.
Ngamunye, ababhali bezimali kudingeka bathuthukise ubuntu bobungcweti: isibindi sokwenqaba imikhuba engafanele, ukuzithiba ekubhalweni kwamadokhumenti, kanye nokuvuleleka ekubonisaneni lapho bebhekene nezinkinga. Ukuzibophezela ekufundeni okuqhubekayo nasekugcineni ubuqotho kuyitshalomali ebalulekile yesikhathi eside.
Isiphetho
Ukuziphatha emsebenzini we-accounting kuyisici esingenakuhlukaniswa somkhuba we-accounting uqobo. Ubuqotho, ukungakhethi, ikhono, ubumfihlo, kanye nokuziphatha kobungcweti yizinsika eziqinisekisa ukuthembeka kolwazi lwezezimali. Izinselele ezifana nokucindezeleka kwebhizinisi, ukungqubuzana kwezintshisekelo, kanye nentuthuko yezobuchwepheshe zidinga ababhali bezimali ukuthi balondoloze izindinganiso zokuziphatha ngokuqinile nakakhulu. Ekugcineni, ababhali bezimali abagcina ukuziphatha okuhle abazivikeli bona kanye nezinhlangano zabo kuphela kodwa futhi banegalelo ekudalweni kohlelo lwezomnotho olusobala, olunobulungiswa, noluqhubekayo.
Uma ufisa, ngingalungisa lesi sihloko sibe amagama ayi-1000, noma ngengeze izibonelo zangempela kanye nezinkomba zekhodi yokuziphatha (isb. IAI/IESBA) njengoba kudingeka.
