Theory Accounting

Accounting Theory - iseti esisiseko ukufunda lombutho -mali (financial, irhafu kunye nolawulo), kwakunye nezinye iinkalo ezinxulumeneyo. theory of accounting sisiseko zonke iindlela zokuqhuba amaxwebhu zemali kunye nerhafu kwi kwishishini.

Ukuqeshwa theory accounting

Igama elithi "umbono" usandul 'ukufika evela ulwimi Greek. Kwaye oko kuthetha, "ukubukela" okanye "isifundo". Ngoko ke, thina singakwazi ngoko ukuchaza ingqikelelo isayensi lifunda ingcamango accounting, leyo izifundo yaye ucacisa kwiziseko zesifundo se-Akhawuntingi okanye accountant.

Study of theory mali kuyimfuneko ukuba ukuqonda okufanelekileyo kunye nokumelwa kakuhle uhlalutyo systematization bolwazi lonke ezoqoqosho kunye nemali njengoko ichazwe ngokwemimiselo yezemali. Accounting Theory ichaza amaxwebhu site unyango zemali kunye nerhafu kwinkqubo yezoqoqosho yolawulo lweshishini, kunye neendidi basic accounting kwezoqoqosho ezisetyenziswa kushishino ebonakalayo.

Ulwazi iziseko yeengcingane of accounting kubaluleke ngokukodwa ukuba ekuqondeni ukusebenza inkampani, okokoko yathi yasekwa, oko kukuthi, ukubhaliswa ifomu ngokusemthethweni, ukudalwa eyinkunzi agunyazisiweyo kunye nokuphunyezwa kwe uluhlu olupheleleyo imisebenzi yezoqoqosho kunye zemali ishishini. Yonke zisephezulu data efunyenwe ngethuba lemisebenzi kuya kusoloko ezisisigxina umthombo amaxwebhu neerejista apho ofunyenweyo mali data kufanele usebenzisa le akhawunti lokusirhoxisa zemali iziphumo esiyimfuneko ukubala iirhafu.

indlela yokubala

Theory accounting kubaluleke kakhulu, ukulungiselela inzuzo kunye izibalo zalo. Ukusebenzisa iindlela ezahlukeneyo yokubala, oko kunokwenzeka kunye neziphumo ezifanayo kuzo yada ukubonisa ingeniso, kwaye enye - ilahleko. Umzekelo loo ngxelo kunokuba ityala ezaziwayo-kakuhle inkxalabo German Daimler-Benz. Xa iingxelo ezimbini, oqulunqwe yi i Khathalela data ezifanayo accountant, iziphumo ngendlela eyahlukileyo zathathwa. Ingxelo ye-New York Stock Exchange lubonise ingeniso, kwaye xwebhu kuba abasemagunyeni irhafu eJamani - ilahleko. Yayichaza leli phutha ethathela ingqalelo ezahlukeneyo neendlela of America kunye Germany. Kwiimeko ezinjalo kuye kwakhokelela ukuvela kweekhonsepthi eziliqela okanye iindlela ithiyori accounting.

Eza ithiyori accounting

Ukuza kuthi ga ngoku, ithiyori accounting luphawulwa yala magama alandelayo:

1. irhafu;
2. ezoqoqosho;
3. zomthetho;
4. ukuziphatha;
5. zokuziphatha;
6. isakhiwo.

Eyona ndlela iqhelekileyo irhafu. Nangona ukusetyenziswa kuphela esebenzayo kuyo yonke inkqubo accounting onemveliso ngakumbi. Injongo accounting irhafu kubalwe ngokuchanekileyo amaxabiso ngamanani ukuba ulwabiwo mali efunekayo, kunokuba uhlalutyo amathuba kunye namathuba lwenzuzo ephakamileyo ukunciphisa iindleko. Ngokusekelwe yokuba abasemagunyeni irhafu kakhulu umdla indlela ndlela kulinganiswa yengeniso, baye indlela ezahlukeneyo. Ngoko ke, xa isakhiwo of accounting lisetyenziswa njengendlela accounting irhafu zemali (neyoqoqosho).

Nakuba kunjalo, isicelo kwerhafu imigangatho kwaba enkulu azinampembelelo kuphuhliso accounting yayo yokusebenza. umsebenzi akhawunti kuye kwaphuculwa kakhulu, iye njalo kunye nentsingiselo. Umzekelo imfuno lixabiso, imimiselo irhafu kuqaliswa ngo-1909. Olu xwebhu yanika amandla okuqhubela afune iindlela zokuphucula uphelelo impahla enokususwa kunye engenakususwa, ukuhlelwa kwazo, kwakunye nokusetyenziswa kwenkcazelo lula ngakumbi iikhonsepthi iindleko ukuphelwa lixabiso.