Izimiso Zokubalwa Kwezimali Ezamukelekayo Ngokuvamile Ezitatimendeni Zezezimali
Ezweni lebhizinisi nezinhlangano, izitatimende zezimali zisebenza "njengolimi" oluchaza isimo sezezimali, ukusebenza, kanye nokugeleza kwemali kwebhizinisi esikhathini esithile. Ukuqinisekisa ukuthi ulwazi olulethwayo lungaqondwa, luqhathaniswe, futhi luthenjwe yizinhlangothi ezahlukene—njengabatshalizimali, ababolekisi, abaphathi, abalawuli, kanye nomphakathi—ukulungiswa kwezitatimende zezimali kumele kulandele iziqondiso ezifanayo. Lezi ziqondiso zaziwa ngokuthi yi-Generally Accepted Accounting Principles (GAAP), noma ngamagama aphesheya, zivame ukuqhathaniswa ne-Generally Accepted Accounting Principles (GAAP). E-Indonesia, umkhuba we-GAAP ngokuvamile ubhekisela kwi-Financial Accounting Standards (SAK) ekhishwe yi-Indonesian Institute of Accountants (IAI), kufaka phakathi i-PSAK, eyamukela kakhulu i-IFRS.
Incazelo kanye nenhloso ye-PABU
Izimiso zokubalwa kwezimali ezamukelekayo ngokuvamile ziyiqoqo lezimiso, imiqondo, izibikezelo, kanye neziqondiso ezisetshenziswa kabanzi ekuqopheni nasekubikeni ukuthengiselana kwezezimali . Umgomo wazo oyinhloko ukudala izitatimende zezimali ezithi:
1. Kufanelekela ukwenza izinqumo,
2. Ukwethembeka (ukumelela ngokwethembeka) nokuthembeka,
3. Kungaqhathaniswa phakathi kwezikhathi kanye naphakathi kwamayunithi ebhizinisi,
4. Ingaqondwa abasebenzisi abanolwazi olwanele.
Ngaphandle kwezimiso ezijwayelekile, imibiko yezezimali inamandla okulungiswa "ngokungahleliwe", okwenza kube nzima ukuyiqinisekisa, ithambekele ekusetshenzisweni kabi, futhi ingakwazi ukusetshenziswa njengesisekelo sokwenza izinqumo ezifanele.
Indima ye-PABU ekulungiseleleni izitatimende zezimali
I-GAAP ithinta yonke inqubo yokubala: kusukela ekuqaphelweni, ekulinganisweni, ekwethulweni, nasekudalulweni. Isibonelo, ihlanganisa indlela imali engenayo eqashelwa ngayo, indlela isitokwe esibalwe ngayo, indlela izimpahla ezimi ngayo ezincishiswa ngayo inani, kanye nokuthi yiluphi ulwazi okumele ludalulwe kumanothi kuya ezitatimendeni zezimali . Ngokunamathela ku-GAAP, izinhlangano ziqinisekisa ukuthi imibiko eshicilelwe inesakhiwo kanye nekhwalithi yolwazi ehlangabezana nokulindelwe ngababambiqhaza.
Izinkolelo Eziyisisekelo Ekubalweni Kwezimali
I-PABU yakhelwe phezu kwemibono eminingana eyisisekelo eyakha isisekelo sokurekhoda nokubika:
1. Ukuqagela Kwebhizinisi Lezomnotho
Ibhizinisi liphathwa ngokwehlukana nabanikazi balo. Izimali zenkampani akufanele zixutshwe nezimali zomnikazi. Lokhu kucabanga kubalulekile ekuqinisekiseni ukuthi izitatimende zezimali zibonisa ngempela isimo senkampani, hhayi esomuntu ngamunye.
2. Ukucabanga Kokukhathazeka
Izitatimende zezimali zilungiswa ngokucabangela ukuthi inkampani izoqhubeka nokusebenza esikhathini esizayo esibonakalayo futhi ayinayo inhloso noma isidingo sokuqeda izikweletu. Uma lokhu kucatshangelwa kungahlangatshezwananga, izindlela zokulinganisa izimpahla nezikweletu zingashintsha kakhulu.
3. Ukuqagela Kweyunithi Yezimali
Ukuthengiselana kuqoshwa ngamayunithi emali athile (isb., i-rupiah), futhi yimicimbi kuphela engalinganiswa ngokwethembeka ngokwezimali eqashelwa ekubalweni kwezimali. Izinto ezifana nedumela lenkampani noma ikhwalithi yabasebenzi bayo ngokuvamile aziqashelwa njengezimpahla ngoba kunzima ukuzilinganisa ngobuqotho.
4. Ukuqagela Kwesikhathi Sokubala (Isikhathi Sesikhathi)
Imisebenzi yezomnotho eqhubekayo idinga ukubikwa ngaphakathi kwezikhathi ezithile, njengenyanga, ikota, noma ngonyaka. Lokhu kucabanga kuvumela ukuhlolwa kokusebenza okwenziwa njalo ngezikhathi ezithile.
Izimiso Eziyinhloko ku-GAAP
Ngaphandle kokuqagela, kunezimiso ezibalulekile ezivame ukusetshenziswa njengereferensi enkambisweni yokulungiselela imibiko yezezimali :
1. Isimiso Sezindleko Zomlando
Izimpahla ziqoshwa ngezindleko ngesikhathi sokuthenga. Isibonelo, umshini othengwe ngo-Rp500 million uqoshwa ngo-Rp500 million, bese inani lawo libekwa ngokwehla kwenani. Lesi simiso sibhekwa njengesingakhethi ngoba sisekelwa ubufakazi bokuthengiselana. Kodwa-ke, ngaphansi kwezimo ezithile, izindinganiso zanamuhla nazo zivumela ukusetshenziswa kwenani elifanele.
2. Isimiso Sokuqashelwa Kwemali Engenayo
Imali engenayo iqashelwa uma itholwa futhi ingalinganiswa ngokuthembekile, hhayi kuphela uma imali itholwa. Enkambisweni ye-SAK/PSAK esekelwe ku-IFRS, ukuqashelwa kwemali engenayo kuvame ukubhekisela ekugcwalisekeni kwezibopho zokusebenza kumakhasimende.
Isibonelo: Uma inkampani ithengisa izimpahla ngesikweletu, imali engenayo ingabonakala lapho izimpahla zilethwa kumakhasimende, noma ngabe inkokhelo ayitholakali kuze kube kamuva.
3. Isimiso Sokufanisa
Izindleko kufanele ziqashelwe esikhathini esifanayo nemali engenayo ehlobene. Lokhu kuqinisekisa ukuthi inzuzo nokulahlekelwa kukhombisa ukusebenza kahle kwaleso sikhathi.
Isibonelo: Izindleko zekhomishini yokuthengisa ziqoshwa esikhathini sokuthengiswa, hhayi lapho ikhomishini ikhokhiwe.
4. Isimiso Sokungaguquguquki
Indlela yokubala esetshenziswa kusukela esikhathini esisodwa kuya kwesilandelayo kufanele ihambisane, ngaphandle uma kukhona isizathu esiqinile sokushintsha. Uma kwenzeka ushintsho lwendlela, umthelela walo kufanele uchazwe ukuze abasebenzisi bombiko baqonde ukuqhathanisa phakathi kweminyaka.
5. Isimiso Sokudalula Okugcwele
Izitatimende zezimali kumele zidalule ulwazi olubalulekile nolufanele ukuze kugwenywe ukudukisa abasebenzisi. Ukudalulwa kuvame ukuvezwa kumanothi ezitatimende zezimali, kufaka phakathi izinqubomgomo zokubalwa kwezimali, imininingwane ye-akhawunti, izibopho, izimo ezingalindelekile, kanye nezingozi ezithile.
6. Isimiso Sokubaluleka Kokuba Nezinto Ezibonakalayo
Akuyona yonke imininingwane okudingeka ibikwe ngokuningiliziwe. Ulwazi lubhekwa njengolubalulekile uma ukushiywa kwalo kungathonya izinqumo zabasebenzisi bombiko. Isibonelo, izindleko ezincane njengempahla yehhovisi enenani eliphansi zivame ukusetshenziswa ngqo, kunokuba zisetshenziswe njengezimpahla ezinkulu.
7. Isimiso Sobugovu (Ukuhlakanipha)
Ezimweni zokungaqiniseki, ukubalwa kwezimali kuvame ukukhetha indlela yokwelapha engeqisi izimpahla noma imali engenayo noma engeqisi izikweletu noma izindleko. Kodwa-ke, ukugcinwa kwemithetho akufanele kusetshenziswe njengesizathu sokunciphisa ngamabomu izitatimende zezimali, njengoba kusamele kubonise isimo ngendlela efanele.
8. Isimiso Sokungakhethi Nokuqinisekisa
Amarekhodi kufanele asekelwe ubufakazi obungaqinisekiswa, njengama-invoyisi, amarisidi, izinkontileka, kanye neminye imibhalo esemthethweni. Lokhu kwenza kube lula ukuhlolwa kwamabhuku futhi kwandisa ukuthembeka kwemibiko.
Izici Ezifanele Zemibiko Yezezimali Emihle
I-GAAP iphinde ibhekane nekhwalithi yolwazi lokubalwa kwezimali. Ngaphakathi kohlaka lomqondo, izitatimende zezimali ezinhle zinezimpawu zokufaneleka ezifana nalezi:
– Ukufaneleka: ulwazi lusiza ukubikezela noma ukuhlola imiphumela.
- Ukumelwa okunembile: okuphelele, okungathathi hlangothi, futhi okungenaphutha elibonakalayo.
– Okuqhathaniswayo: okuhambisanayo phakathi kwezinkathi kanye naphakathi kwezinhlangano.
– Kungaqinisekiswa: imiphumela ingahlolwa ngabanye abantu.
– Ngesikhathi: iyatholakala uma isasebenza ezinqumweni.
– Kuyaqondakala: kucace kubasebenzisi abanokuqonda okwanele.
Umthelela Wokusetshenziswa Kwe-PABU Kubasebenzisi Bombiko
Kubatshalizimali, i-GAAP isiza ekuhloleni ukusebenza kahle kokutshalwa kwezimali kanye nengozi. Kwababolekisi, i-GAAP iqondisa ukuhlaziywa kwekhono lenhlangano lokukhokha izikweletu. Kwabaphathi, i-GAAP isebenza njengesisekelo sokuhlolwa kokusebenza kanye nokuhlela. Kwabalawuli nabahloli bamabhuku, lezi zimiso zinikeza isilinganiso sokuhlola ukuhambisana kanye nokulunga kokubika ngezezimali.
Ngakolunye uhlangothi, ukusebenzisa i-GAAP kudinga nobungcweti, njengoba ukubalwa kwezimali kungahlali "kumnyama nokumhlophe." Kuhilelekile izilinganiso kanye nokucatshangelwa, njengokunquma isikhathi sokusebenziseka kwempahla, ukukhubazeka, noma imibandela. Ngakho-ke, ukuqonda izimiso kumele kuhambisane nokuziphatha okuhle kanye nokulawula kwangaphakathi.
Isiphetho
Izimiso Zokubalwa Kwezimali Ezivunywa Ngokujwayelekile (i-GAAP) zidlala indima ebalulekile ekuqinisekiseni ukuthi izitatimende zezimali zilungiswa ngendlela efanele, ehambisanayo, nethembekile. Ngokusekelwe ezicatshangweni nasezimisweni eziyisisekelo ezifana nezindleko zomlando, ukuqashelwa kwemali engenayo, ukufanisa, ukuhambisana, izinto ezibonakalayo, ukugcinwa kwemvelo, kanye nokudalulwa okugcwele, izitatimende zezimali zisebenza njengethuluzi lokuxhumana elithembekile lamaqembu ahlukahlukene. Ekugcineni, ukuthobela i-GAAP akuyona nje isibopho esisemthethweni kodwa kuyisidingo sokwenza izinqumo zomnotho ngokusekelwe olwazini olufanele, olusobala, nolunomthwalo wemfanelo.
