Imigaqo yocwangciso-mali ukuze iingxelo zemali kunye nokulungiselela yayo

iingxelo Accounting - ingqokelela yolwazi malunga neziphumo zemisebenzi yalo iziko kangangexesha elithile kunye nobume bayo eziphathekayo kunye nempahla. inkqubo Regulatory imelwe iseti neziphawuli ezibonisa ubume bombutho kwaye ngomhla lomncono kwaye iziphumo zemali ezifunyenwe ngenxa imisebenzi yayo ukuze xesha lokunika ingxelo. Wanikwa igama elifanelekileyo, ekubeni ukusekwa iingxelo zemali kufuneka ngeli xesha. Le nkqubo, kuqala kwiinto zonke, kuyimfuneko ukuba lo mbutho.

Gabalala kolwazi ingxelo ezinxulumene imfuneko ukucacisa okanye nyenyisa ikhondo lomsebenzi yezoqoqosho. Kulo mba, iingxelo zemali accounting kufuneka achonge iinkcukacha umxholo wayo nangayiphi na indlela kuchaphazela zovavanyo ezenziwa ngabo ulwazi lomsebenzisi malunga iinzuzo, ilahleko, imeko ngokubanzi zemali okanye impahla karhulumente. Abathengi zezi ze data abanini, abaseki okanye abaphathi lweshishini. Accounting ingxelo zemali kwindlela yokusebenza kwamaziko, inqanaba uzinzo kwezemali kunye nobume ipropati kakhulu lukhulu kubantu abatyali abanomdla imali. Onke amashishini ziya kuhlawulwa ngumnini efakiweyo amaxwebhu abasemthethweni.

Accounting ingxelo zemali sele umgaqo ekhethekileyo ukuqulunqwa kunye ncwadi. ukubaluleka kwalo siyifumana ukusebenza, ukufika, ukuthembeka, ngokutsho olusekwa iinkqubo, imihombiso, ingqibelelo emphakathini. Iinguqu kwimigaqo-nkqubo yobalo-efunekayo ukungena ekuqaleni konyaka-mali yokulondoloza ekuthelekisweni data. Ukuba akakho, ingxelo kwaye ingxelo zemali kufuneka licwangciswe ekuhambeni apho kuyimfuneko ukuba bahambelane nezibonelelo esekwe kwinkqubo mali yemimiselo. Iimpawu Methodological kufanele sibe nobunye. Oonobangela kunye ezicacileyo ulungisa kufuneka ukunxibelelana inqaku efanelekileyo ingxelo balance sheet iziphumo zemali.

Iingxelo zemali siqulathe: ulwazi malunga ingeniso kunye nelahleko, iphepha lomncono kunye nengxelo yomphicothi-zincwadi, inqaku enengcaciso kunye nesicelo. Xa ebhala kuyimfuneko ukuba bathobele imithetho ethile. Into yokuqala ukukhumbula kukuba data kwi iziphumo zemali kunye nendawo kwishishini kufanele zichaneke zize zinikwe ngokupheleleyo. Xa inkqubo yobhaliso kweengxelo zemali kufuneka kulandelwe cala, ngenxa yokuba kufuneka ukuba abuyise bonke abasebenzisi. Ngaphezu koko, kubalulekile ukulandela ulandelelwano umxholo kunye nefomu. Accounting iiNkcazo zeMali kuqinisekiswa yi ingxelo ngumphicothi yakhe.