Principles of Accounting Books

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Mayelana nalolu hlelo lokusebenza

Lesi sifundo siyisingeniso semiqondo eyisisekelo namazinga angaphansi kwezinhlelo zokubalwa kwezimali. Imiqondo eminingana ebalulekile izocutshungulwa ngokuningiliziwe, okuhlanganisa: ukubonwa kwemali engenayo, i-inventory, izimpahla eziphila isikhathi eside, inani lamanje, nezikweletu zesikhathi eside. Isifundo sigcizelela ukwakhiwa kwezitatimende zokubalwa kwezimali eziyisisekelo - isitatimende semali engenayo, ishidi lebhalansi, nesitatimende sokugeleza kwemali - kanye nokuchazwa kwazo. Lesi sifundo sigxile ohlelweni lokucwaninga izitatimende zezimali. Kuhlanganisa futhi izingxoxo zemiqondo yokubalwa kwezimali, ubungcweti, izindawo zayo ezilawulayo nezomthetho, kanye nesidingo somsebenzi wocwaningomabhuku, amazinga ochwepheshe kanye nokuziphatha.

I-Strategic Cost Analysis iyinqubo yokuhlaziya nokuphatha izindleko ukuze kuthuthukiswe isimo sesu lebhizinisi. Lo mgomo ungafezwa ngokuqonda kahle ukuthi yimiphi imisebenzi nezindleko ezisekela isikhundla sesu senhlangano nokuthi yimiphi imisebenzi nezindleko eziyenza buthaka noma ingabi namthelela. Imizamo elandelayo yokulawulwa kwezindleko ingase ibe-ke igxile ekwehliseni noma ekukhawuleni izindleko zemisebenzi eyengeza inani elincane noma elingenalo inani lamasu, kuyilapho inyusa izindleko zemisebenzi esekela isikhundla samasu senhlangano. Ukusebenza kungabuye kuhlolwe ukuze kuqinisekiswe ukuthi izinyathelo ezikhethiwe ziyathathwa, nokuthi lezi zenzo ziletha ukusebenza okuthuthukile kwamasu. Kuso sonke isifundo, kuzosetshenziswa uhlaziyo lwezindleko zamasu kanye nohlaka lokuphatha kuyo yonke imisebenzi nezinhlangano ukuze kugqanyiswe ukuhlaziywa kwezindleko nezindlela zokuhlola ukusebenza ezitholakalayo ukuze kubikezelwe ukusebenza kwezimali kanye nokuthuthukisa isimo samasu.

Yiziphi Izimiso Zokubalwa Kwezimali?

Izimiso zokubala ziyimithetho nemihlahlandlela izinkampani nezinye izinhlaka okufanele ziyilandele lapho zibika idatha yezezimali. Le mithetho yenza kube lula ukuhlola idatha yezezimali ngokumisa imigomo nezindlela okumele ama-accountants azisebenzise.

I-International Financial Reporting Standards iyisethi esetshenziswa kakhulu yezimiso zokubala, futhi yamukelwa ezindaweni eziyi-166. I-United States isebenzisa isethi ehlukile yezimiso zokubalwa kwezimali, ezaziwa ngokuthi Izimiso Zokubalwa Kwezimali Ezivunyelwe Ngokujwayelekile (GAAP).

Ukuqonda Izimiso Zokubalwa Kwezimali

Umgomo omkhulu wanoma iyiphi isethi yezimiso zokubala ukuqinisekisa ukuthi izitatimende zezimali zenkampani ziphelele, aziguquguquki, futhi ziyaqhathaniswa. Lokhu kwenza kube lula kubatshalizimali ukuhlaziya nokukhipha ulwazi oluwusizo ezitatimendeni zezezimali zenkampani, okuhlanganisa nedatha yethrendi ngokuhamba kwesikhathi. Iphinde yenze kube lula ukuqhathaniswa kolwazi lwezezimali kuzo zonke izinkampani ezahlukene. Izimiso zokubala zisiza futhi ekwehliseni ukukhwabanisa kokubalwa kwezimali ngokwandisa ukubeka izinto obala kanye nokuvumela amafulegi abomvu ukuthi akhonjwe.

ISICELO SIMAHHALA. Siyabonga futhi usazise ngezinkanyezi ezi-5.

I-Aspasia Apps ingumthuthukisi omncane ofuna ukufaka isandla ekuthuthukisweni kwemfundo emhlabeni. Siyabonga futhi usazise ngokusinika izinkanyezi ezihamba phambili. Silindele ukugxekwa kwakho okwakhayo neziphakamiso, ukuze siqhubeke nokuthuthukisa lolu hlelo lokusebenza oluphelele lobuholi nokufunda mahhala kubantu emhlabeni.

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