I-Akhawuntingi ibisoloko ikho, kwaye iya kuba ngumcimbi owenza ukuba iinwele zethu zime ngxi. Ayisayinyani into yokuba sithetha ngemeko esibeka ngokuthe ngqo ngamanani kunye neeakhawunti ezoyikekayo, kodwa leyo yokulinganisa, yokuzoba, kunye nokufumana inokusenza sithathe ubukrelekrele esinabo ngaphakathi. Kodwa kukho abo bayithandayo, kwaye abo bantu bayazi yonke into enxulumene nokuphendula ngentloko, njengemigaqo-nkqubo yobalo.
Yikholwe okanye hayi, zonke ezi ziziseko zobalo kwaye, ukuba uyazifunda kwaye uzifaka ngaphakathi, azisayi kubonakala ngathi "ziluhlaza bug", kodwa iya kwenza ingqiqo enkulu. Ke ungathini xa sichaza Ithini imigaqo-nkqubo yokuphendula, zithini kwaye zithetha ntoni nganye nganye?
Yiyiphi imigaqo-mali
Imigaqo yeAccounting yile, njengoko igama lisitsho, imigaqo emayilandelwe xa kunikwa ingxelo. Oko kukuthi, sithetha ngemithetho esisiseko ekufuneka ihlonitshwe ukuze iiakhawunti zibonise ngokuthembekileyo iimali, iiasethi kunye neziphumo zobalo, nokuba yeyenkampani (eqhelekileyo), okanye nayiphi na enye into ene-accounting (umzekelo Usapho).
Ke ngoko, imigaqo-nkqubo yobalo sisiseko sokwenyani sokwenza ingxelo, kwaye uyiqonde yonke, uya kuyazi ke indlela yokuqhuba kakuhle.
Zonke (kwaye sele sikuxelele ukuba eSpain zikhona ezi-6) zibandakanyiwe kwinxalenye yokuqala yesiCwangciso se-Akhawuntingi, kwi- «Conceptual Accounting Framework», apho nganye nganye idwelisiwe. Masibazi apha ngezantsi.
Ithini imigaqo yobalo
Kufuneka kuthiwe ukuqonda imigaqo-nkqubo ye-100% akukho lula, kude nayo. Ngokwenyani inzima ngakumbi kunokuba izandi. Ke ngoko, siya kuzama ukucacisa nganye nganye ngeyona ndlela ifanelekileyo.
Imigaqo ye-Akhawuntingi: ukongezeleka
Njengoko kumiselwe kwiSakhelo se-Akhawuntingi ye-Akhawuntingi, ukongezeleka kuchazwa njenge "Iziphumo zentengiselwano okanye imicimbi yezoqoqosho iya kurekhodwa xa isenzeka, ihlawulwe kunyaka lowo iiakhawunti zonyaka zibhekisa kuwo, inkcitho kunye nengeniso echaphazelayo, ngaphandle komhla wentlawulo okanye ingqokelela
Kodwa ke, kuthetha ntoni oko? Khawufane ucinge ukuba unayo inkampani. Oku, kude kube ngoku, kuthotho lwengeniso kunye neentlawulo. Kodwa ayisoloko ingeniso leyo kunye nezo ntlawulo ziveliswa ngalo mzuzu. Umzekelo, inkampani ithengisa imveliso kwi-Intanethi kwaye indlela yokuhlawula kukudlulisa ibhanki. Oku kuthi Ingeniso ayenzeki ngaloo mini, kulapho uye wayithengisa khona loo mveliso, kodwa ngumhla apho unayo imali kuloo mveliso kwiakhawunti yakho.
Yiyo ke le nto imalunga nokuba iyaqondakala into yokuba ingeniso kunye nenkcitho kufuneka zirekhodishwe xa sele ziqokelelwe okanye zihlawulwe ngenene, azange ngaphambili kuba ayaziwa ukuba izakwenzeka nyani na (kwaye kufanele ukuba ucima kwaye wongeza yonke into zimbini kwisithathu).
Lo ngomnye wemigaqo elula yobalo ukuba uyiqonde, kwaye ikwanengqiqo, kuba ngekhe uyithathe lula into de ube unayo (kwaye iyafana nenkcitho).
Umgaqo wokufana
Umgaqo wesibini wemigaqo-nkqubo kukufana, ofundeka ngolu hlobo: «Nje ukuba isikhombisi samkelwe phakathi kwezinye iindlela, apho kufanelekileyo, zivunyelwe, kufuneka zigcinwe ngokuhamba kwexesha kwaye zisetyenziswe ngendlela efanayo kwintengiselwano, eminye iminyhadala kunye neemeko ezifanayo, ukuba nje iingcinga ezikhuthaze ukhetho lwabo ayitshintshi. Ukuba oku kucingelwayo kutshintshiwe, umgaqo owamkelwe ngelo xesha unokuguqulwa; kule meko, ezi meko ziya kubhalwa phantsi kwingxelo, zibonisa ubungakanani nobulunga bempembelelo yomahluko kwiiakhawunti zonyaka ”.
Kwaye kuthetha ntoni? Khawufane ucinge ukuba udlala umdlalo webhodi kwaye umisela imigaqo. Oku kufuneka zigcinwe, ubuncinci, ngexesha lomdlalo uphela odlalayo. Kufuneka zigcinwe ixesha elide zidlalwa. Ewe, kwenzeka into efanayo kwi-accounting. Kubalulekile ukuba, ukuba uthotho lweenqobo sele zimiselwe ukulandela, nokuba kuyinkampani, usapho, iSME ..., ziyahlonitshwa kwaye zilandelwe, ngaphandle kokunika "umkhono obanzi" ngokwetyala ngalinye, kuba oko kuya kuthetha ukuba ubalo aluzange lusekwe kakuhle ("inkululeko yokuzikhethela okanye ukuthobela" kuya kudlala).
Ubulumko
Umgaqo wobulumko ubonakala ulula, kodwa ngokweetshathi zeakhawunti, «Makusetyenziswe ulumkiso kuqikelelo nakwimvavanyo ezenziwayo phantsi kweemeko zokungaqiniseki. Ubulumko abuthetheleli ukuba ukuxabiseka kweeasethi akuphenduli kumfanekiso oyinyani ekufuneka ubonakaliswe ziakhawunti zonyaka.
Uyiqondile? Sukuba nexhala, siza kukucacisela. Ibhekisa kwinto yokuba awukwazi ukuthelekelela, kungabikho nkcitho okanye ngumvuzo. Umzekelo, khawufane ucinge ukuba uthenge into eyakubiza nge-11,35 ye-euro. Xa uxelela omnye umntu kwaye akubuza ixabiso, uya kuthi ungakubiza nge-euro ezili-11, kuba ujikelezile. Ewe, ku-accounting zonke iisenti zibala, kwaye ukujikeleza akunakwenzeka.
Ngesi sizathu, ukuba akukho mali okanye inkcitho eyaziwayo ngokuqinisekileyo, kukhethwa ukuba, kwimeko yokuqala, ulinde ukuyibhalisa xa sele iqokelelwe; kwaye okwesibini, xa inkampani ilazi inani leendleko ezithile.
Imigaqo-mali: Akukho mbuyekezo
Ngokuqinisekileyo sele uyazi apho siya khona. Isicwangciso soCwangciso-mali siyakuqinisekisa oko "Ngaphandle kokuba umgangatho ubonelele ngenye indlela, iiasethi namatyala okanye inkcitho kunye nengeniso azizukuhlawulwa, kwaye izinto ezenza iiakhawunti zonyaka ziya kuqingqwa ngokwahlukeneyo."
Oko kukuthi, ngekhe ubenakho ukuhlawula oko ukutyala oko bakutyala kona, okanye kungenjalo. Awunakho ukulinganisa phakathi kweeasethi kunye neeakhawunti zamatyala. Ekugqibeleni, umvuzo ngamnye kunye nenkcitho nganye kufuneka zahluke kwaye ziya kwahlulwa omnye komnye.
Ukubaluleka okunxulumene
IsiCwangciso soBalo-mali esiBanzi sithetha oku kulandelayo malunga nalo mthetho-siseko: "Ukusetyenziswa okungqongqo kweminye yemithetho - siseko kunye neenqobo zokugweba ziyakwamkelwa xa ukubaluleka okuthe ngqo kumanani wobungakanani okanye ngokwemo yomahluko oveliswayo ngulowo msitho unqabile kwaye, ngenxa yoko, awuyitshintshi imbonakalo yomfanekiso oyinyaniso. "
Ingaba ithetha ntoni? Kulungile kuthetha ukuba ukuba kukho umsebenzi woqoqosho ongafane ube neempembelelo kwimeko yezemali yenkampani, akufuneki ibalwe ukuba ayifunwa. Umzekelo, cinga ukuba inkampani ineendleko zeesenti ezili-10 ngenyanga. Ewe, loo ndleko, ukuba awufuni, awunyanzelekanga ukuba uyibale, kuba ayinamsebenzi kwinkampani (ngakumbi ukuba uhlawula i-10000 okanye ngaphezulu ngenyanga).
Imigaqo ye-Akhawuntingi: inkxalabo eqhubekayo
Okokugqibela, umgaqo wesithandathu ufundeka ngolu hlobo: «Iya kuqwalaselwa, ngaphandle kokuba kuqinisekiswe ngenye indlela, ukuba ulawulo lwenkampani luya kuqhubeka kwikamva elibonakalayo, ke ukusetyenziswa kwemigaqo-nkqubo kunye neekhrayitheriya azinanjongo yokumisela ixabiso lokulingana ngeenjongo zokudluliselwa komhlaba okanye ngokungaphelelanga, okanye isixa esiphumayo kwimeko yokupheliswa ”.
Okanye yintoni enye, ukuba inkampani, xa isenza iiakhawunti, yenze njalo icinga ukuba izakuqhubeka nokusebenza unyaka omnye ubuncinci.