Usuku lomgcini-akhawunti

Ngokumalunga nabagcini bemiqulu, okokuqala okushiwo kubhalwe kwakhona emva kweentsuku ze-Incas. Ababhali belo xesha babibizwa ngokuthi "pukamayoki". Kufuneka kuqatshelwe ukuba babokuqala ukuqagela ukusetyenziswa kweencwadi ezimbini. Igama elithi "umgcini-mali" libonakala lidala (malunga neminyaka engama-600 edlulileyo).

Kwiminyaka yeshumi le-15, e-1498, kwakungenokwenzeka ukuba kusekwe umhla we-akhawunti, kuba yile nto yithuba eliye laziswa nguMaximilian I. Kodwa, njengokuba kunjalo, namhlanje akukho mhla ochanekileyo okhoyo ngalo mhla, nangona Olu qeqesho luye lwahlala lusenokuba lufuna kakhulu kwilizwe lethu kuphela, kodwa nakwihlabathi lonke.

Kwaye akumangalisi, kuba kwanokuba iqela elincinci nelincinane kunazo zonke okanye umntu osisomashishini oqhelekileyo okwangoku akakwazi ukwenza ngaphandle kweenkonzo zendoda ekhethekileyo. Emva koko, ukufezekisa nawuphi na uhlobo lomsebenzi wokurhweba, kuyimfuneko ukugcina iirekhodi zengxelo.

Usuku lomgcini-nkcazo lixesha elifanelekileyo xa kubalulekile ukuhlawula umvuzo kubo bonke abasebenzi beli candelo. Kwabaninzi, lo msebenzi ungabonakala uqhelekileyo kwaye ugoceke kwindawo ethile. Kodwa, ke, bambalwa abaya kukwazi ukubiza ngokuba kulula kwaye kulula. Emva koko, ngumsebenzi omkhulu kunye noxanduva olukhulu ngokubambisana nomsebenzi ongekho ngokomgangatho.

Akusiyo into yokuba kukho ilizwi elithetha ukuba kanye ngonyaka ngomgcini-akhawunti ngumngelosi, kanye ngenyanga - ukhozi, kunye nelo lonke ixesha - ihashe elikhwele. Oku kuthetha ngomsebenzi onzima kunabo bonke, ofuna ingqondo ephilileyo, umonde ongenammiselo, uxanduva olukhulu kunye nokunyamekela okukhulu.

Ngelishwa, usuku lomgcini-akhawunti luba nomhla othile wokubhiyozela, lubekwe kumgangatho wezomthetho, kodwa ke, kuyinto eqhelekileyo ukuyigubha ngoNovemba 21. Ukukhethwa kwalo mhla akusiyo. Ngo-1996, bekulo mhla uBris Yeltsin, owayengumongameli waseRussia, wasayina uMthetho ochaphazelekayo "kwi-Accounting".

Kwaye akukho ngephambukayo ukuba loo mini ubizwa ngokuba nguSuku loMsebenzi wezeRhafu. Kwaye oku kanye kuphela kusebenza njengobungqina bokuba ezi zizodwa zixhunyiwe kakhulu. Nangona kunjalo, umsebenzi wabo uyaxhomekeka kwaye awuxhomekeki.

Kodwa uSuku lwehlabathi lomgcini-akhawunti unomhla othile. Bhiyozela njalo ngonyaka, ekwindla, ngoNovemba 10.

Ekubeni lonke ilizwe linalo liholide lelizwe, imfuneko yokuzisa usuku lwamazwe ngamazwe ngokwawo lixoxwe ngokuphindaphindiweyo. Ukukhethwa kwakhe kwakunengqiqo. Kwaye kwenzelwa isiganeko esenzeka ngasekupheleni kwekhulu le-15 leminyaka (1494), ngoNovemba 10, xa incwadi kaLuka Pacioli ishicilelwe eVenice. Igama egqoka "Yonke into malunga ne-arithmetic, geometry kunye nenani." Kwaye umlobi uzame ukushwankathela ulwazi malunga neemathematika ezaziwa ngaleso sikhathi.

Kwenye yezahluko zale ncwadi, enesihloko esithi "KwiAkhawunti nakwezinye iiRekhodi," iingxelo zeVenice zachazwa ngokucacileyo. Wayeyindoda yokuqala yokushicilela ngendlela yokugcinwa kokugcinwa kabini kokugcinwa kwamabhuku, okwakusisiseko sokudalwa kwemisebenzi ethile eyaziwayo ngokubanzi kwi-accounting.

Umhla we-akhawunti yomphathi uhambelana nomhla wokubhiyozelwa kwimihla kazwelonke yeengcali zolu qeqesho. Kodwa kufuneka kuqatshelwe ukuba lonke ilizwe linomhla walo. Ngoko, eBelarus, umhla awukabikwa, kuba uMthetho, ukuvuma imimiselo ye-accounting kunye neengxelo ezihambelanayo, awunakwamkelwa.

Kodwa eUkraine, usuku lomgcini-akhawunti luhleliwe ngoJulayi 16. Ngaphezulu, apha ivunyiwe ngokusemthethweni. Kwaye konke ukungqinelani kungabandakanywa. Kwaye oku kuchanekile, kuba impumelelo ye-shishini kuphela (ithatyathwe ngokwahlukileyo) ixhomekeke kumsebenzi oqapheleyo kunye noluchanekileyo lwale ngcali, kodwa nakwezoqoqosho jikelele kweli lizwe.