Basic Accounting Principles

4U Mix

Iqukethe izikhangiso

Mayelana nalolu hlelo lokusebenza

Yiziphi Izimiso Zokubalwa Kwezimali Eziyisisekelo?

Izimiso zokubala ziyimithetho elandelwa inhlangano lapho ibika ulwazi lwezezimali. Inani lezimiso zokubala eziyisisekelo zenziwe ngokusetshenziswa okuvamile. Izimiso Zokubalwa Kwezimali Eziyisisekelo, zakha isisekelo lapho kwakhiwe khona izilinganiso eziphelele zokubalwa kwezimali.


I-Accounting Concepts
Isingeniso
Imithetho eyahlukene eyisisekelo, okucatshangwayo, kanye nezimo ezichaza imingcele nezingqinamba ezisetshenziselwa ukuqhuba ukubalwa kwezimali zaziwa njengemiqondo yokubalwa kwezimali. Izimiso Zokubalwa Kwezimali Eziyisisekelo , Le mibono yakha isisekelo esiyisisekelo sokulungiselela izitatimende zezimali. Le migomo noma imiqondo ivamise ukubizwa ngokuthi 'Izimiso Zokubalwa Kwezimali Ezivunyelwe Ngokujwayelekile' (GAAP). Le mibono yamukelwa futhi isetshenziswa ngababalimali emhlabeni wonke.


Ukubalwa kwezimali kuwuhlelo lokurekhoda nokufingqa ulwazi lwezezimali ngendlela ewusizo. Kuyinqubo yokurekhoda ngokuhlelekile, ukulinganisa, kanye nokuxhumana nolwazi mayelana nokuthengiselana kwezezimali. Kulolu hlelo lokusebenza, Izimiso Zokubalwa Kwezimali Eziyisisekelo, uzokwazi ukufunda Izisekelo Zokubala. Konke kuhlelwe ngesahluko, ukuze ukwazi ukuthola okufunayo kalula. Uma ufuna ireferensi yephaketheni mayelana ne-Accounting, uhlelo lokusebenza lwe-Basic Accounting lukhona kuwe.

Izimiso zohlelo lokusebenza lwe-accounting ziyisiqondiso esilula esingaxhunyiwe ku-inthanethi sabafundi abafunda isifundo se-accounting ne-commerce esifundweni sabo kanye nakubo bonke abafundi be-mba, Izimiso Zokubalwa Kwezimali Eziyisisekelo, i-bba kanye nesayensi yekhompyutha kanye nabafundi bezezimali zebhizinisi kanye

wonke umuntu.

Ikakhulukazi kubafundi basesikoleni, ekolishi nasenyuvesi.

Lolu hlelo lokusebenza lwezemfundo lunezihloko zokufunda ezilandelayo:

● Isingeniso ku-Accounting
● Izimiso Zokubalwa Kwezimali Eziyisisekelo
● Ukugcinwa kwamabhuku
● Uhlelo lolwazi lwe-accounting
● Isilawuli
● Ukuphathwa Kwezimali
● I-GAAP - Izimiso Zokubalwa Kwezimali Eziyamukelwe Ngokujwayelekile
● Accounting Equation
● Izimpahla
● Isibopho
● Ukulingana
● Izitatimende Zezimali
● Ishidi Lebhalansi
● Izitatimende Zezimali
● Isitatimende Semali Engenayo
● Isabelomali Sokuthengisa
● Ukuhlaziya Izitatimende Zezimali
● Imiqondo yama-Akhawunti
● Ibhizinisi
● Ukulinganisa Imali
● Umqondo Wezindleko
● Ukuqashelwa Kwemali Engenayo
● Izinto ezibonakalayo nezinye izihloko eziningi.


Lolu hlelo lokusebenza luzokwethula izimiso ezithile eziyisisekelo zokubalwa kwezimali, imiqondo yokubalwa kwezimali, namatemu okubalwa kwezimali. Uma usujwayelene neminye yale migomo nemiqondo, uzoyiqonda i-Accounting Kalula. Eminye yemigomo yokubala eyisisekelo ozoyifunda ihlanganisa imali engenayo, izindleko, izimpahla, izikweletu, isitatimende semali engenayo, ishidi lebhalansi, nesitatimende sokugeleza kwemali.


Kubalulekile ukuthi noma yiliphi ibhizinisi libe nezimiso eziyisisekelo zokubala emqondweni ukuze kuqinisekiswe isimo sezimali esinembe kakhulu. Amaklayenti akho kanye nababambiqhaza bagcina ukwethembana enkampanini yakho ngakho ukurekhoda ulwazi oluthembekile noluqinisekisiwe kubalulekile. Yiziphi izimiso ezi-5 eziyisisekelo zokubalwa kwezimali? Ukuze siqonde kangcono izimiso, ake sibheke ukuthi ziyini.

1. Isimiso Sokuqashelwa Kwemali Engenayo
2. Isimiso Sezindleko
3. Isimiso Sokufanisa
4. Isimiso Sokudalula Okugcwele
5. Isimiso Sokuhloswe

Eminye yemigomo yokubala eyisisekelo ozoyifunda ihlanganisa imali engenayo, izindleko, izimpahla, izikweletu, isitatimende semali engenayo, ishidi lebhalansi, nesitatimende sokugeleza kwemali. Uzojwayelana nezikweletu ze-accounting namakhredithi njengoba sikukhombisa ukuthi urekhoda kanjani okwenziwayo.