Umdandaniso
Umdandaniso (Accounting), inqubo yokucubungula ulwazi mayelana nezinhlangano zezimali, njengemihwebo nemishumanqa.[1][2] Umdando ulinganisa imiphumela yemisebenzi yezomnotho zenhlangano futhi idlulisele lolu lwazi kubanikazi abahlukahlukene, kufaka phakathi Abatshali bezimali, abakweletwayo, abaphathi, nabaqondisi.[3] Abacwaningi bomdando babizwa ngokuthi abadandanisi. Amagama athi "accounting"(umdando) nelithi "financial reporting"(ukubikwa kwezomnotho) avame ukusetshenziswa ngokushintshana.[4]
[5] Umdando ungahlukaniswa ube imikhakha eminingana kufaka phakathi umdando wezezimali, umdando wokuphatha, umdando wentela kanye nomdando wezindleko. [6] Umdando wezezimali ugxile ekubikeni ulwazi lwezezimali lwenhlangano, kubalwa phakathi ukulungiselela Izitatimende zezezimali, kubasebenzisi bangaphandle balolu lwazi, njengabatshali bezimali, abalawulayo nabahlinzeki. Umdando wokuphatha igxile ekulinganiseni, ekuhlaziyweni nasekubikweni kolwazi lokusetshenziswa kwangaphakathi ngabaphathi. Ukuqoshwa kwezezimali, ukuze izifushaniso zezezimali zingeniswe emibikweni yezezimali, kwaziwa ngokuthi umlondo-zincwadi(bookkeeping), lapho ukumbaxazisa komlondo-zincwadi(double-entry bookkeeping) kuyisimiso esivame kakhulu. Izinhlelo zokwazisa komdando ziklanyelwe ukusekela imisebenzi yomdando nemisebenzi ehlobene nayo.
Ukudanda/umdando bekulokhu kukhona ngezindlela ezahlukahlukene kanye namazinga obuciko kuwo wonke umlando wabantu. Uhlelo olumbaxanisayo(double-entry) lokudanda olusetshenziswa namuhla lwasungulwa eYurophu yangenkathi ephakathi, ikakhulukazi IVenice, futhi ngokuvamile kuthiwa lwasungulwa isazi sezibalo sase-ITaliya kanye nomfundisi waseFranciscan ULuca Pacioli.[7]Namuhla, umdando isekelwa yizinhlangano zokudanda ezifana ne-standard-setters, imishumanqa yomdando kanye nezinhlangano zobuchwepheshe. [8] Izitatimende zezezimali zivame ukuhlolwa yimishumanqa yokudanda, futhi zilungiselelwe ngokuvumelana nezimiso zokudanda ezamukelekayo (GAAP). I-GAAP (General Accepted Accounting Principles) ibekwe yizinhlangano ezahlukahlukene ezimisela amazinga(standard-setting) njenge-Financial Accounting Standards Board (FASB) e-United States kanye ne-Finances Reporting Council e-I-United Kingdom. Kusukela ngo-2012, "bonke abahwebi abakhulu" banezinhlelo ukuhlangana noma zokwamukela ama-International Financial Reporting Standards (IFRS).
- ↑ Needles, Belverd E.; Powers, Marian (2013). Principles of Financial Accounting. Financial Accounting Series (12 ed.). Cengage Learning.
- ↑ Accounting Research Bulletins No. 7 Reports of Committee on Terminology
- ↑ http://www.foster.washington.edu/academic/departments/accounting/Pages/accounting.aspx
- ↑ https://www.tandfonline.com/doi/abs/10.1080/0963818042000338013
- ↑ Weber, Richard P., and W. C. Stevenson. 1981. "Evaluations of Accounting Journal and Department Quality." The Accounting Review 56 (3): 596–612.
- ↑ Horngren, Charles T.; Datar, Srikant M.; Foster, George (2006), Cost Accounting: A Managerial Emphasis (12th ed.), New Jersey: Pearson Prentice Hall
- ↑ Lung, Henry (2009). Fundamentals of Financial Accounting. Elsevier.
- ↑ Horngren, Charles T.; Datar, Srikant M. (2006), Cost Accounting: A Managerial Emphasis (12th ed.), Pearson Prentice Hall.