Ulawulo lwezeMali
Isebe lokuphendula lidlala indima enkulu kwiofisi yezobugcisa . Njengomqolo wentlangano, isebe le-accounting livumela ukuba isebenze ngokugcweleyo . Ngaphandle kwesebe lokuphendula, bekungeke kwenzeke nawuphi na uhlobo lwenhlangano ukuba isebenze ngendlela echanekileyo.
Imigaqo-mali eyamkelweyo ngokubanzi
Iimigaqo-nkqubo eziMkelekileyo zeNkcazo (GAAP) eziqhelekileyo ziyi-standard of accounting accounting, imigangatho, kunye neenkqubo iinkampani ezizisebenzisayo ukuqokelela iingxelo zabo zezimali.
Ngokucacileyo, i-GAAP yindlela eyamkelwe ngokuqhelekileyo yokurekhoda nokunika ingxelo ye-accounting.
Inhlangano nganye inokusebenza ngokuhlukileyo kodwa bonke kufuneka balandele isethi yezikhokelo ezisungulwe ngaphakathi kwintlangano yoluntu, kwilizwe, nakwinqanaba lezemfundo. Ukuba le migangatho neenkqubo azilandelwa, iKomishoni yezokuThuthukiswa nokuTshintshiselwa kwe-US (i-SEC) iya kulungiswa kwintlangano kwaye mhlawumbi ilandele isenzo solwaphulo-mthetho ukunyanzelisa ukuthotyelwa.
Izinto eziphambili ze-Akhawunti kunye noLawulo lwezeMali
Kulawulo kunye nokuphathwa kwemali, kukho izinto ezine eziphambili ezibonwayo. Izixhobo ezine ziCwangciso, ukuLawula, ukuCwangcisa nokuLawula, kunye nokwenza izigqibo.
- Into yokucwangcisa ivumela inhlangano ukuba ibeke iinjongo kunye nezikhokelo ukuqinisekisa ukuba yimpumelelo yexesha elizayo kunye nokufezekiswa kweofisi yezobugcisa.
- Ukulawulwa kunika umbutho ithuba lokuba kuqinisekiswe ukuba zonke iindawo ezinxulumene nentlangano zilandela iinjongo kunye nezikhokelo ezicwangcisiweyo zangaphambili kwaye zivumela ithuba lokulungisa nayiphi na ingxaki okanye imiba enokuvela.
- Umbutho kunye nokulawulwa kokulawulwa kwemali kubalulekile kuba baqinisekisa ukuba iofisi yezobugcisa isebenza ngokufanelekileyo kwaye ifikelele ekusebenzeni kwayo. UkuLawula kunika ithuba lokuba iofisi yezobugcisa isebenze ekulawuleni imali ngosuku lwemini kwaye ilungise naziphi na iingxaki ezinokuvela.
- Ekugqibeleni, ukwenza izigqibo kusetyenziswa ukucwangcisa, ukulawula nokuhlela kunye nokuqondisa izinto ngokuqokelela ulwazi kunye nokwenza izigqibo zokugqibela malunga nendlela ulawulo lwezemali oluya kusebenza ngayo.
Accounting and Ethics
URushworth Kidder, uMongameli kwiSiko soMgaqo-nkqubo weSizwe, uthi kwinqaku ehambelana nemigangatho ephezulu yokuziphatha ngokubaluleka kubaluleke kakhulu kwingcali yokuphendula. Izigqibo zemali zoshishino zijoliswe ngqo kwiinkcukacha kunye nezigwebo ezibonelelwe ngabathengi babo. Ngaphandle kolwazi oluqokelelwe ngabagcini-zimali bentlangano, bekungekho nkcazelo yokuvavanya.
I-Kidder ibona ukuba inkxalabo malunga nemigangatho yemigangatho yezoshishino, kunye noxanduva lwezentlalo kunye noluntu, luye lwaba luleke ngakumbi. Oku kubonakaliswa ukuvela kwamashishini karhulumente kunye nemibutho yabucala enenjongo yokuchaza kunye / okanye ukunyanzelisa imilinganiselo ephakamileyo yokuziphatha kunye nokuzimisela kwamashishini ukubandakanya iikhowudi zabo zokuziphatha kunye nezindleko zemali. Njalo umbutho uphononongwa ukuqinisekisa ukuba imigaqo, izikhokelo, iinjongo kunye nemigangatho iya kunyanzelwa kuyo.
I-Accounting kunye ne-Medical Office
Xa usebenza ngaphakathi kweofisi yezobugcisa, isebe lokubaluleka liyimfuneko ekuphumeleleni kwayo.
ISebe le-accounting kufuneka lilandele izikhokelo ezisetyenzisiweyo ze-GAAP ukwenzela ukukhusela iimali, iintlawulo, kunye / okanye ityala lolwaphulo-mthetho. Ukuba nayiphi na yezi zenzo kwakufuneka zibekwe igama elibi kumbutho ogqityiweyo.
Xa isebenze inhlangano yezempilo, into ebaluleke kakhulu kwisimo siyaneliseka sisigulane xa sigunyazisa isebe eliphendulayo ukuba isebenze ngokuchanekileyo imisebenzi yemali. Lo msebenzi unokuba lukhuni. Nangona kunjalo, kuya kuvumela ukuba inhlangano isebenze ngokusemandleni akhe, kwaye ngokubaluleke kakhulu, kube neendleko.
Enye intlangano ababonelelayo abanokuthi bajikelele kwikhokelo kwimicimbi yezezezimali yi-HFMA (uMbutho wezeMpilo woLawulo lwezeMpilo).
I-HFMA yinhlangano ehamba phambili yobulungu kubaphathi bezempilo nabaphathi bezemali. Amalungu angaphezu kwama-37 000-ukusuka kwi-CFOs kubalawuli abaya kubathengisi-baqwalasele i-HFMA inkokheli ecetywayo ehloniphekileyo kwimimandla ephezulu kunye nemiba ebhekane noshishino lwezempilo.