La Ukuthatheka kuzwelonke imele iqoqo lamarekhodi ezimali kanye nokubalwa kwezimali. Ibonisa uhlelo lomsebenzi wezomnotho wombuso. Funda okwengeziwe ngalesi sihloko ngokufunda isihloko esilandelayo.
Ukuthatheka kuzwelonke
Iqukethe ithuluzi lamarekhodi okubalwa kwezimali achaza izici zalo lonke uhlelo lomnotho wezwe. Lolu hlobo lokubala lusetshenziswa ezingxenyeni ezahlukene zezikhungo zamandla, njengohulumeni nezimeya.
Ama-akhawunti agcinwayo awombuso futhi uwukumelwa kwezinombolo kokuphathwa kokulawula okuhlelekile kwawo wonke umsebenzi wezomnotho webhizinisi phakathi nenkathi ethile. Sikumema ukuthi ufunde isihloko esilandelayo esilandelayo ku Ungabala kanjani inani lenkampani?
Bese kuba irekhodi elikhulu le-accounting okumele ligadwe futhi lilawulwe wumbuso ngokwawo. Ngakho ukuphathwa kwezimali zomphakathi kusengcupheni. Ngalolu hlelo ungabona ukuhamba komnotho wezwe, ukuhamba nokuphathwa kwemali engenayo nalapho izimali ziqondiswa khona.
Inhloso
Kuthiyori yendabuko yezomnotho, ukubalwa kwezimali kuzwelonke kunikeza itafula lamarekhodi ezinombolo, ukuze ngandlela thize kubonise umsebenzi wezezimali nezomnotho wenhlangano, kulokhu izwe. Ngokunjalo, kuvumela ukwazi ukuhamba kwama-akhawunti nokuthi izimali zomphakathi zitshalwa khona ngababusi nezimeya.
Umbono uwukunikeza futhi ubonise ngezibalo ukuthi izinsiza zombuso ziphathwa kanjani. Iphinde ivumele ukwazi ukuthi lezi zinsiza zisetshenziswa ngendlela efanele yini. Ngalokhu, izinyathelo zingasetshenziswa uma kubhekwa uhlobo oluthile lokuchezuka.
La Ukuthatheka kuzwelonke Ivumela, phakathi kokunye, ukufuna ukuzuza izinjongo zomnotho kanye nokuzuza ukuhambisana nemigomo yokusebenza kwesabelomali nezezimali zezwe. Siphakamisa ukuthi ufunde isihloko amasu ebhizinisi, lapho ungafunda khona ukwenza izinqubo zokuthuthukisa.
uhlelo lwe-akhawunti
Akhiwe uchungechunge lwezinkambiso nemithetho evumela ukuchazwa kwezinqubo nokulawulwa kokubalwa kwezimali kuzwelonke. Ngokusekelwe emicabangweni yokusungula ngendlela ehlelekile izinqubo zokubhaliswa nokwethulwa kwama-akhawunti kahulumeni.
Uhlelo lwama-akhawunti kazwelonke luyinkambiso esiza ukwethula izincazelo ngendlela enemininingwane nedidiyelwe yawo wonke umnyakazo ohlobene nomnyakazo wezomnotho wezwe. Umbuso unohlelo lwama-akhawunti lapho usungula khona amafomu nezinqubo okufanele zifakwe yizikhulu.
ivolumu ye-accounting
Ubukhulu bamarekhodi kuma-akhawunti kazwelonke avezwa ngokusobala njengezibalo ezisiza ukuhlaziya isamba somkhiqizo wasekhaya (GDP) kanye nesimo semali engenayo yezwe. Lezi zinkomba ezimbili ziyizinkomba ezikhombisa indlela umnotho wezwe ohamba ngayo.
i-schema yokubhalisa
Kubalulekile ukucabangela ukuthi uhlelo lokurekhoda oluyisisekelo lufana kakhulu nerekhodi lokubala elivame ukusetshenziswa ezinhlelweni zokuphatha ukubalwa kwezimali. Kulokhu, ihlanganiswa futhi yenziwe lula ngamathebula abonisa amavolumu ahlukene wokusebenza.
Ngohlelo lwe-accounting oluyisisekelo kubalulekile ukwenza lokho okubizwa ngokuthi ukubhaliswa kabili. Iqukethe uhlobo lwesikimu lapho, ngama-akhawunti amane ayisisekelo, umnyakazo okhombisa ukuthuthukiswa kanye nokuziphendukela kwemvelo kwemisebenzi yezwe yezomnotho omkhulu wenziwa.
Singabona-ke ukuthi amarekhodi asungula izibalo ngokusekelwe emalini ekhona. Ngokunjalo, ukukhiqizwa, imali engenayo kanye nezimali kubhalwa kuzo. Elinye ithebula libonisa umkhiqizo wasekhaya kanye nezinto ezithengwayo ezivela kwamanye amazwe, ukusetshenziswa kwengezwe ekongeni yasekhaya, utshalomali futhi ekugcineni ukuthunyelwa kwamanye amazwe kuhlangene nokonga kwamanye amazwe.
Njengengxenye yezikweletu, ama-akhawunti kufanele abonise ubudlelwano obususelwe ekusetshenzisweni, ekutshalweni kwezimali nasekuthengisweni. Bese kuba umkhiqizo wasekhaya, bese kuba umehluko phakathi yokonga yasekhaya neyangaphandle, bese ekugcineni ithengwa kwamanye amazwe.
Ukuthuthukiswa kanye nenqubekelaphambili yama-akhawunti kazwelonke
Maphakathi nekhulu lama-XNUMX, umnotho wawulawulwa ngokombono webhizinisi, umbuso wawuyindikimba yokulawula eyayingenalo ithonya elikhulu emisebenzini eqondile yomnotho wezwe. Ngokuhamba kweminyaka, ukungenelela kombuso ezindabeni zezomnotho kwakukhula.
Izindlela zokuzuza imiphumela esebenza ngempumelelo zaqala ukusungulwa. Ukuze umbuso ukwazi iqiniso layo yonke imisebenzi yezomnotho. Wayengaseyena umlingiswa wezwe ngokombono wezombangazwe, kodwa kunalokho wathatha indima yokuqinisekisa izinqubo zezomnotho zesizwe sonke.
Kusukela ngo-1945 ngemva kweMpi Yezwe Yesibili, i-accounting kazwelonke yazalwa. Isizwe ngasinye sasidinga ukwazi ukuthi izinsiza zezwe zaziphathwa kanjani. IZizwe Ezihlangene zikhiphe umthetho lapho kwaqala khona inqubo yokusimamisa nokulawula ebizwa ngokuthi "Isistimu Ye-akhawunti Kazwelonke kanye namathebula ezibalo ahambisanayo".
Kwakungenye yezinhlelo zokuqala zokubalwa kwezimali ezazinobubanzi bamazwe ngamazwe, ezakhiwe ngo-1953. Kodwa-ke, ekupheleni kwawo-60, izwekazi laseYurophu lasungula "i-European System of Accounts" yokuqala, eyaqala ukusetshenziswa maphakathi nawo-70. .XNUMX.
Lolu hlelo lwahlala luzinzile futhi lungaphansi kwezibuyekezo ezihlukahlukene ezavela phakathi nawo-70 futhi ngisho nango-1993, izwekazi laseYurophu lasebenzisa uhlelo olusha olubizwa ngokuthi i-SCN-1993, lapho kwasungulwa khona izinguquko ezibalulekile, kamuva ezasiza ukunikeza uhlaka ohlelweni lwezomnotho. i-European Union.
Le nyunyana yamazwe iphinde yasungula uhlelo olubizwa nge-European System of Accounts (SEC-2010). lapho wonke amalungu omphakathi kufanele abe ne-accounting kazwelonke ngokwalo mthethonqubo.
Abasebenzi bezomnotho
Njengendlela yokwenza intuthuko ku-accounting kazwelonke, izici ezimbalwa ezibizwa ngokuthi ama-ejenti ezomnotho ziyadingeka. Lezi zingenela ngqo emnothweni futhi zihlanganiswe ngochungechunge lwezici ezithile kanye nemikhakha yezomnotho.
Lawa ma-ejenti avumela ukubhalisa nokuhlanganisa ulwazi oludingekayo, kanye nokuhlaziya nokubonisa imisebenzi eyahlukene eyenzekayo ezigabeni ezihlukahlukene zezinqubo. Lawa ma-ejenti ahlonzwa kanje.
izinkampani
Ihlanganisa ndawonye zonke izingxenye zokukhiqiza zikahulumeni nezizimele, umgomo wayo uwukuthola izinzuzo zombuso futhi nakanjani ukuze kuzuze wona. Ziyizici ezinquma ukukhula nokuthuthuka kwesizwe. Ukusetshenziswa kwe-Ali, ukuthunyelwa kwempahla kwamanye amazwe kanye nokuthengiswa kwamanye amazwe phakathi kweminye imisebenzi yezomnotho kubhaliwe.
Izici zomnotho zendawo
Yizo zonke lezo zinhlangano nezikhungo ezihlinzeka ngezinsizakalo ezingenzi nzuzo. Kuleli qembu kukhona izakhamuzi zezwe, okuyizici ezibaluleke kakhulu ngempela. Nokho, esihlokweni esilandelayo uzokwazi ngempela konke okuhlobene Izilinganiso zenzalo yezezimali
Umkhakha womphakathi
Kubandakanya zonke izinhlaka ezihlobene nokuphathwa kwezindaba zomphakathi. Kodwa-ke, azibandakanyi lezo zinhlangano zikahulumeni ezinobudlelwano bezomnotho nezinkampani ezizimele ezibandakanyeka emisebenzini ehlangene enomthelela engxenyeni yomnotho.
ama-ejenti angaphandle
Yonke leyo misebenzi ehlobene nokuthunyelwa kwezimpahla nemikhiqizo kuqoqwe ndawonye. Umsebenzi ngamunye wezomnotho phesheya kufanele ubhaliswe kulo mugqa futhi uyingxenye yezingxenye ze-accounting kazwelonke, noma ngabe unenhlangano yabo nokubamba iqhaza phesheya kuphela.