Izimiso balandise zokubika zezimali kanye nokulungiselela yayo

izitatimende Accounting - iqoqo ulwazi imiphumela imisebenzi lesikhungo isikhathi esithile futhi isimo salo impahla kanye nempahla. uhlelo lokuhlola imelelwa iqoqo izinkomba ezibonisa isimo inhlangano kanye ngosuku-balance sheet kanye Imiphumela yezimali etholwe ngenxa imisebenzi yayo ngoba sekubika. Wathola igama elifanelekayo njengoba ukusungulwa kwezitatimende zezimali kufanele kube phakathi nalesi sikhathi. Le nqubo, okokuqala kunakho konke, kubalulekile lenhlangano.

Nje okungaqondile kolwazi ezimali elihlobene ne-kufanelekile ukuba ngicacise noma ulungise Yiqiniso umsebenti wetemnotfo. Kule ndaba, i-accounting izitatimende zezimali kufanele abone imininingwane nokuqukethwe kwalo kungaba nganoma iyiphi indlela kuthinte ukuhlolwa eyenziwe ulwazi umsebenzisi mayelana uzuza, ukulahlekelwa, isimo sezimali jikelele noma impahla isimo. Abathengi yalezi idatha abanikazi, abasunguli noma abaphathi ibhizinisi. Izimali zokubika zezimali ukusebenza kwezikhungo, lizinga ukuzinza zezimali kanye nesimo impahla ngempela okukhulu kulabo zimali abanentshisekelo nokutshala izimali. Wonke amabhizinisi ziyothwalwa umnikazi efakwe imibhalo ephambili.

Izimali zokubika zezimali has a isimiso esikhethekile sokuhlanganiswa nokushicilelwa. ukubaluleka kwalo itholakala kahle, ukuhambisana nesikhathi, ukuthembeka, ngokuvumelana esungulwe izinqubo, imihlobiso, ubuqotho emphakathini. Izinguquko in izinqubomgomo zokubalwa kudingeka ukungena ekuqaleni konyaka wezimali ukuze alondoloze comparability idatha. Uma bengekho, umuntu onjalo kwemibiko yezimali nokubika zezimali kufanele silungise ngokuhamba kuyo okudingekile ukuba banamathele amalungiselelo eyasungulwa zokulawula accounting system. izinkomba methodological kufanele sibe nobunye. Izimbangela kanye imininingwane zokulungiswa kufanele ukuxhumana inothi ehambisana umbiko nebhalansi shidi imiphumela yezezimali.

Izitatimende zezimali yakhiwa: ulwazi mayelana nenzuzo nokulahlekelwa, -balance sheet kanye umbiko mabhuku inothi ochazayo futhi isicelo. Lapho kwakhiwa kudingekile ukuba banamathele emithethweni ethile. Into yokuqala okudingeka sikukhumbule ukuthi idatha Imiphumela yezimali kanye isikhundla ibhizinisi kufanele lungabi naphutha futhi enikeziwe ngokugcwele. Ngo inqubo yokubhalisa kwezitatimende zezimali okufanele zilandelwe hlangothi, ngoba kuyadingeka ukwenza i-bonke abasebenzisi. Ngaphezu kwalokho, kubalulekile ukulandela ukulandelana okuqukethwe futhi ifomu. Izimali Izitatimende Zezimali kuqinisekiswa umbiko mabhuku sika.