Ithiyori Yokubalwa Kwezimali Kwezezimali
I-Pendahuluan
I-accounting yezezimali igatsha le-accounting eligxile ekwethuleni ulwazi lwezezimali ukuze kuzuze abantu bangaphandle, njengabatshalizimali, ababolekisi, kanye nabalawuli. Ekuvezeni lolu lwazi, i-accounting yezezimali isekelwe emibonweni ehlukahlukene esiza ekunqumeni ukuthi ulwazi lwezezimali lulinganiswa, luqashelwa futhi lubikwa kanjani. I-accounting yezezimali idlala indima ebalulekile ekuhlinzekeni isiqondiso esihlelekile nesinengqondo sokuxazulula izinkinga ezivela enkambisweni yokubalwa kwezimali.
Umlando kanye Nokuthuthukiswa Kwethiyori Yezimali
Ithiyori yokubalwa kwezimali iye yathuthuka kanye nezikhathi kanye nesidingo solwazi lwezezimali. Ngekhulu le-15, uLuca Pacioli, ikholwa lase-Italy elingumFranciscan, wethula umqondo oyisisekelo wamarekhodi okubalwa kwezimali owaziwa ngokuthi ukugcinwa kwezincwadi okuphindwe kabili. Lolu hlelo lwaba yisisekelo sethiyori yesimanje yokubalwa kwezimali kanye nokusebenza.
Ngaphezu kwalokho, kusukela ngekhulu le-19 kuya ekuqaleni kwekhulu lama-20, inkolelo-mbono yokubalwa kwezimali yaqala ukuthuthuka futhi yaba yinkimbinkimbi ngokwengeziwe. Intuthuko yezimboni kanye nokuvela kwezinkampani zomphakathi kwadinga amazinga okubalwa kwezimali ukuqinisekisa ukubika kwezezimali okuhambisanayo nokwethembekile. Lokhu kwaholela ekuzalweni kwezinhlangano ezahlukahlukene, njenge-Financial Accounting Standards Board (FASB) e-United States kanye ne-International Accounting Standards Board (IASB), ezidlala indima ekubekeni amazinga okubalwa kwezimali emhlabeni jikelele.
Ithiyori Yokubalwa Kwezimali Kwezezimali
Kunemibono eyahlukahlukene esetshenziswa ekubalweni kwezimali. Nazi ezinye zezinkolelo-mbono eziyinhloko ezibe nomthelela omkhulu emhlabeni wezokubalwa kwezimali.
1. Ithiyori Yokunciphisa
Ithiyori yokunciphisa incike ezimisweni eziyisisekelo kanye nemiqondo yendawo yonke ukwakha izakhiwo zokubala. Le thiyori isuka kokujwayelekile iye kokuqondile futhi isetshenziselwa ukwakha izimiso zokubala ezamukelwa ngokuvamile. Le thiyori ihlose ukuthuthukisa amamodeli nezindinganiso zokubala ezifanele ngenqubo yokunciphisa ngokusekelwe ezimisweni ezibhekwa njengeziyiqiniso.
2. Ithiyori Yokuhoxisa
Ngokungafani nethiyori yokususa ulwazi, ithiyori yokususa ulwazi igxile ekuqoqweni kwedatha kanye nokuqashelwa kwemikhuba yokubala ekhona. Ngokuhlaziya le datha, ithiyori yokubala iyakhiwa. Le thiyori igcizelela ukubaluleka kokuhlangenwe nakho okubonakalayo kanye nobufakazi obuphathekayo ekwakhiweni kwezimiso zokubala.
3. Umbono Ojwayelekile
Ithiyori ejwayelekile ibhekisela ekwakhekeni kwethiyori yokubala ngokusekelwe ezindinganisweni ezithile noma okulindelwe mayelana nendlela yokubala okufanele kwenziwe ngayo. Le thiyori isekelwe ezinkolelweni zenani elijwayelekile, ngokuvamile ezizimele kakhulu. Ithiyori ejwayelekile ivame ukusetshenziswa ezindinganisweni zokubala okumele izinkampani zihambisane nazo.
4. Umbono Oqondile
Ngokungafani nemibono ejwayelekile, imibono emihle ihlose ukuchaza nokubikezela imikhuba yangempela yokubalwa kwezimali. Le mibono isekelwe ekubonweni okubonakalayo futhi izama ukuchaza ukuthi kungani izinkampani zikhetha imikhuba ethile yokubalwa kwezimali. Imibono emihle igxile ebudlelwaneni bembangela nomphumela futhi ivame ukusetshenziswa ocwaningweni lokubalwa kwezimali.
Uhlaka Lomqondo Wokubalwa Kwezimali
Uhlaka lomqondo wokubalwa kwezimali luyisisekelo semfundiso yokubalwa kwezimali esisetshenziswa yizinhlangano ezibeka amazinga ekumiseni amazinga okubalwa kwezimali. Lolu hlaka lomqondo lunikeza isiqondiso futhi luchaza isizathu esisetshenziswa ekulungiseleleni izitatimende zezimali.
1. Izinhloso Zemibiko Yezezimali
Inhloso eyinhloko yezitatimende zezimali ukunikeza ulwazi oluwusizo kubatshalizimali, ababolekisi, kanye nabanye abantu bangaphandle ekwenzeni izinqumo zezomnotho. Lolu lwazi kumele lufaneleke, luthembeke, futhi luqhathaniseke.
2. Izibikezelo Zokubalwa Kwezimali
Kunezindlela eziningana eziyisisekelo ezisetshenziswa ekubalweni kwezimali, okuhlanganisa:
– Iyunithi Yebhizinisi: Inkampani ibhekwa njengenhlangano ehlukile kubanikazi bayo noma amanye amaqembu.
– Ukuqhubeka Kwebhizinisi: Kucatshangwa ukuthi inkampani izoqhubeka nokusebenza unomphela.
– Isisekelo Sokuqongelela Imali: Ukuthengiselana kuqoshwa lapho kwenzeka, hhayi lapho imali itholwa noma ikhokhiwe.
3. Izici Ezifanele Zolwazi Lwezezimali
Ngenxa yokuthi izitatimende zezimali kumele zibe usizo, kumele zibe nezici eziningana zekhwalithi, okuhlanganisa:
– Ukufaneleka: Ulwazi olunikezwayo kumele lube wusizo ekwenzeni izinqumo.
– Ukuthembeka: Ulwazi kumele lungabi namaphutha abalulekile kanye nokubandlulula.
– Ukuqhathanisa: Ulwazi kumele luqhathaniswe phakathi kwezikhathi kanye naphakathi kwezinkampani.
4. Izakhi Zemibiko Yezezimali
Imibiko yezezimali iqukethe izinto ezahlukahlukene eziyinhloko ezibonisa isimo sezezimali senkampani kanye nokusebenza kwayo, okuhlanganisa:
– Izimpahla: Izinsizakusebenza ezilawulwa yinkampani ngenxa yezehlakalo ezedlule futhi okulindeleke ukuthi zihlinzeke ngezinzuzo zomnotho esikhathini esizayo.
– Izikweletu: Izibopho zamanje ezivela ezenzakalweni ezedlule futhi okulindelwe ukuthi ziholele ekuphumeni kwezinsizakusebenza zenkampani.
– I-Equity: Inzalo esele empahleni yenkampani ngemva kokukhipha izikweletu.
– Imali engenayo: Ukungena noma okunye ukwanda kwempahla yenkampani noma ukukhokhelwa kwezikweletu.
– Umthwalo: Ukugeleza kwemali noma omunye umthelela omubi wezinsizakusebenza zenkampani.
5. Ukuqashelwa Nokulinganiswa
Ukuqashelwa kuyinqubo yokurekhoda into yezezimali ezitatimendeni zezimali, kanti ukulinganisa kuyinqubo yokunquma inani lemali okufanele liqashelwe ezitatimendeni zezimali. Kokubili kubalulekile ekuqinisekiseni ukuthembeka nokufaneleka kolwazi olunikezwayo.
Ukusetshenziswa Kwethiyori Ekusebenzeni Kwezimali
Empeleni, imibono yokubalwa kwezimali isebenza njengesisekelo sokuthuthukisa amazinga okubalwa kwezimali asetshenziswa ekulungiseleleni izitatimende zezimali. Izinhlangano ezibeka amazinga afana ne-FASB kanye ne-IASB zisebenzisa ithiyori yokubalwa kwezimali njengesiqondiso ekwakheni imithethonqubo noma izimiso zokubalwa kwezimali okumele zilandelwe emhlabeni jikelele.
Ukusetshenziswa kwale mbono kuvumela nokungaguquguquki kanye nokusobala ekubikeni kwezezimali. Isibonelo, ngokwamukela amazinga omhlaba wonke njenge-International Financial Reporting Standards (IFRS), izinkampani zingaqinisekisa ukuthi imibiko yazo yezezimali isezingeni elithembekile futhi iyafana neyezinye izinkampani emhlabeni jikelele.
Isiphetho
Ithiyori yokubalwa kwezimali idlala indima ebalulekile ekusunguleni isisekelo esihlelekile nesinengqondo sesayensi yokubalwa kwezimali. Ngokuqonda imibono ehlukahlukene yokubalwa kwezimali, abagcini bezimali kanye nabenzi bezinqubomgomo bangakha izimiso zokubalwa kwezimali ezingcono nezihambisanayo. Ngaphezu kwalokho, ukusetshenziswa kwalezi zimiso ngokusebenzisa izinhlaka zomqondo kanye nezindinganiso zokubalwa kwezimali zomhlaba wonke kuqinisekisa ukucaca, ukuthembeka, kanye nokufaneleka kolwazi lwezezimali olunikezwa abasebenzisi bangaphandle. Lokhu ekugcineni kuholela ezimakethe zezimali ezisebenza kahle nezinobulungiswa.
