Ukuqonda iMigaqo esisiseko yoBalo

Ngu-Stephen L. Nelson

Ukwenza i-Akhawuntingi kuhlala kwiseti encinci yeengcinga kunye nemigaqo esisiseko. Abantu bahlala bebhekisa kwezi zinto zisisiseko njenge imigaqo eyamkelweyo ngokubanzi yobalo . Ukuqonda imigaqo-siseko kunika umxholo kwaye kwenza iinkqubo zokunikwa kwengxelo ziqondakale ngakumbi. Ayikokuzibaxa ukuthi bathi batyhutyhe phantse yonke into enxulumene nolawulo lwezezimali.



Umgaqo wengeniso

Inkqubo ye- Umgaqo wengeniso, ekwabizwa ngokuba ngumgaqo wokufezekisa, ithi ingeniso ifunyenwe xa intengiso isenziwa, ngesiqhelo xa iimpahla okanye iinkonzo zinikezelwa. Elona candelo liphambili kumgaqo wengeniso, xa kufikwa kwintengiso yeempahla, kukuba ingeniso ifunyanwa xa ubunini obusemthethweni bezimpahla bugqitha ukusuka kumthengisi ukuya kumthengi. Qaphela ukuba ingeniso ayifumaneki xa uqokelela imali yento ethile.



Umgaqo weendleko

Inkqubo ye- Umgaqo weendleko ithi inkcitho yenzeka xa ishishini lisebenzisa iimpahla okanye lifumana iinkonzo. Ngamanye amagama, umgaqo weendleko licala leflip lomgaqo wengeniso. Njengokuba kunjalo kumgaqo wengeniso, ukuba ufumana izinto ezithile, ukufumana nje iimpahla kuthetha ukuba uzenzele iindleko zeempahla. Ngokufanayo, ukuba ufumene inkonzo ethile, uzenzele iindleko. Ayinamsebenzi ukuba kuthatha iintsuku ezimbalwa okanye iiveki ezimbalwa ukufumana ityala. Ufumana iindleko xa kufunyanwa iimpahla okanye iinkonzo.

Umgaqo wokutshatisa

Inkqubo ye- umgaqo ofanayo inxulumene nengeniso kunye nemigaqo yenkcitho. Umgaqo ofanayo uthi xa uyamkela ingeniso, kuya kufuneka uthelekise inkcitho enxulumene nengeniso. Owona mzekelo ubalaseleyo womgaqo ofanayo uchaphazela imeko yamashishini athengisa uluhlu lwempahla. Umzekelo, ukuba unesitandi senja eshushu, kuya kufuneka ubale iindleko zenja eshushu kunye nenkcitho yebhantshi ngosuku othengisa ngalo loo nja ishushu naleyo bun. Sukubala inkcitho xa uthenga iibuns kunye nezinja. Bala iindleko xa uzithengisa. Ngamanye amagama, thelekisa inkcitho yento kunye nengeniso yento leyo.



Ubalo-mali olusekwe kubalo , eligama osenokuba ulivile, yile nto uyifumanayo xa usebenzisa umgaqo wengeniso, umgaqo weendleko, kunye nomgaqo ofanayo. Ngamafutshane, ubalo-mali olusekwe kwintengo kuthetha ukuba urekhoda ingeniso xa kuthengiswa kwaye ubhala inkcitho xa kusetyenziswa izinto okanye iinkonzo zifunyanwa.

Umgaqo weendleko

Inkqubo ye- Umgaqo weendleko ithi iimali kwinkqubo yakho yobalo kufuneka iqikelelwe, okanye ilinganiswe, kusetyenziswa iindleko zembali. Umzekelo, ukuba uneshishini kwaye ishishini lingumnini wesakhiwo, eso sakhiwo, ngokomgaqo weendleko, sibonisa kwiphepha lakho lomncono kwiindleko zalo zembali; awulungelelanisi amaxabiso kwinkqubo yobalo mali yotshintsho kwixabiso elifanelekileyo lemarike.

Umgaqo wokujongwa

Inkqubo ye- Umgaqo wobuchule ithi imilinganiselo yobalo-mali kunye neengxelo zobalo-mali kufuneka zisebenzise idatha eyiyo, eyinyani, kunye neqinisekileyo. Ngamanye amagama, abagcini zincwadi, iinkqubo zokunikwa kwengxelo, kunye neengxelo zobalo-mali kufuneka zixhomekeke ekuthobeleni kancinci kangangoko. Umgcini zimali uhlala efuna ukusebenzisa idatha yeenjongo (nokuba ayilunganga) endaweni yedatha (nokuba idatha yedatha iyangcono).



Ukuqhubeka kokucinga

Inkqubo ye- ukuqhubeka kokucinga ithi iinkqubo zocwangciso-mali zicinga ukuba ishishini liza kuqhubeka nokusebenza. Ukubaluleka kokucinga okuqhubekekayo kuye kucace gca xa ucinga ngokuhlaziywa kokucinga ukuba ishishini alizukuqhubeka. Ukuba ishishini alizukuqhubeka, kuye kucace gca ukuba umntu angazixabisa njani iiasethi ukuba iiasethi azinalo ixabiso lokuthengisa kwakhona. Ukuba ishishini alizukuqhubeka nokusebenza, akukho siqinisekiso sikhona sokuba nayiphi na i-inventri ingathengiswa. Ukuba uluhlu lweempahla alunakuthengiswa, ithini loo nto malunga nexabiso lomnini mali eliboniswe kwiphepha lomncono?

Ukucingelwa kweyunithi yemilinganiselo

Inkqubo ye- Ukucingelwa kweyunithi yomlinganiso ithatha ukuba imali yeshishini yekhaya lelona yunithi yokulinganisa ukuze ishishini liyisebenzise kwi-accounting yayo. Ngamanye amagama, i-unit-of-measure assumption ithi kulungile ukuba amashishini ase-US asebenzise iidola zase-US kwi-accounting yabo. I-unit-of-measure assumption ikwatsho, ngokungagungqiyo, ukuba nangona ukunyuka kwamaxabiso kwaye, ngamanye amaxesha, ukwehla kutshintsha amandla okuthenga kwiyunithi yemilinganiselo esetyenziswe kwinkqubo yobalo, oko kusakulungile.

Uqikelelo lwento eyahlukileyo

Inkqubo ye- uqikelelo lwento eyahlukileyo ichaza ukuba ishishini, njengepropathiyopropathi yodwa, liziko elahlukileyo, into eyahlukileyo kumnini weshishini. Kwaye into eyahlukileyo yokucinga ithi intsebenziswano yinto eyahlukileyo kumaqabane ayinxalenye yeshishini. Ukucingelwa kwecandelo elahlukileyo, ke ngoko, kunceda umntu ukuba alungiselele iingxelo zezemali ukulungiselela ubunini kuphela okanye ubambiswano. Ngenxa yoko, into eyahlukileyo yokucinga ikwaxhomekeke kwishishini lokwahlulahlula kwaye lahlukile kwaye linokucaciswa xa kuthelekiswa nabanini balo.