Akhawuntingi kwezolimo - ngokukodwa umsebenzi

Akhawuntingi kwezolimo, njengokuba mntu ukwenye intsimi, yinkqubo enika ukuqokelelwa, ubhaliso kunye gabalala lonke ulwazi malunga asethi yezibophelelo lweshishini le ichazwe ngokwemimiselo yezemali. Inika uxwebhu oluqhubekayo kunye olubanzi yonke ngaphandle kokukhetha, imisebenzi olwenziwa efama.

Akhawuntingi ku kwezolimo: izinto ukuba luquka:

- yonke impahla kwamashishini ezolimo, oko kuquka utyalo-mali, inventri, imali, impahla esisigxina kunye nezinye;

- elikomkhulu lenkampani, kubandakanywa zomthetho, elikomkhulu bucala, egciniweyo imivuzo, ezongezelelweyo kuhlawulwa imali, kwakunye mali ekhethekileyo injongo kunye noovimba;

- ihlawulwe kwishishini ngamanye imibutho, kwakunye nomntu nje ngamnye yomntu wesithathu kunye nemibutho, kuquka mboleko ukuhlawulwa;

- sezimali kwezolimo ulawula yonke imicimbi zoshishino, enika nkampani yaye tshintsho ityala kuhlanganiselo amatyala asethi.

Eyona njongo iphambili esukelwa mali kwezolimo kukuhlalutya nokusebenzisa ulwazi ukuchonga amathuba kuphuhliso lwamashishini, ngokunjalo ukwenza izigqibo zolawulo okulungileyo ixesha elide. Ulwazi accounting ngenxa isetyenziswa kumanqanaba ngamanqanaba olawulo. Accounting kwezolimo lisetyenziswa kumgangatho wefama, jikelele nangaphandle ulawulo kwinqanaba kwiinkqubo zokuvelisa kwi lwamashishini ezolimo.

Kodwa accounting kwezolimo liye kuphela umsebenzi ezinika ulwazi, lenza kwakhona umsebenzi wolawulo, oko kukuthi, ibonisa ukuphunyezwa kwesicwangciso sesebe, ebonisa ukuba nenzuzo amalinge yezolimo, kwaye inceda ukuthintela ukungaphumeleli kunye neziphoso emsebenzini, ayikuvumeli ukusetyenziswa kwawo kakubi izibonelelo ezikhoyo, kunye ezi zenzo kunceda ukugcina impahla lweshishini.

Accounting lulimo izilwanyana kunye nezolimo kunceda kwishishini ukusombulula ezi ngxaki zilandelayo:

- ikuvumela ukuba ukudala ulwazi oluthembekileyo malunga imeko yemali yenkampani, umsebenzi wayo, esiza kusetyenziswa abasebenzisi zangaphakathi, ezi ziquka abaqali, iinkokheli abanini kunye namalungu kwishishini, ngokunjalo kubasebenzisi bangaphandle - ngemali, abatyali, zebhanki, abasemagunyeni zemali kunye nerhafu, abaxhobisi kunye nabanye abaninzi ;

- ukuhambisa ulwazi ukwenza ulawulo phezu ukuthotyelwa ngokungqongqo nomthetho okhoyo ngelo xesha imisebenzi enxulumene kunye nentshukumo-asethi namatyala, kwakunye nokusetyenziswa kwazo zonke izibonelelo ezikhoyo. Konke oku kufuneka kwenziwe ngokungqinelana nemigangatho evunyiweyo kwinqanaba yowiso-mthetho, iqikelela, kunye nemimiselo;

- ukunqanda siphephe kukuvela ngezenzeko ezigxekayo kwishishini;

- ukuchonga on-efama oovimba, ezinceda ukuqinisekisa uzinzo kwezemali lweshishini viva kubo;

- kuphonononga ukusetyenziswa Rule yale loovimba ezichongiweyo.

Ukungqinelana nomthetho ngoku, kuba lo mbutho eyiyo mali kwi ukwenza iintlobo kokusebenza kweshishini umphathi wendawo uxanduva. Yaba nguye onyula zimali oyintloko, kwaye wayesele lijongene ngokungqalileyo noxanduva lokuqulunqa kunye nokugcinwa kwemigaqo-nkqubo yobalo-, ingxelo oluthembekileyo malunga nemeko kwishishini kwisicwangciso-mali. EziMali Chief ikwanyamekela ukusetyenziswa eyiyo zonke izibonelelo kwaye ababandakanyeka ngqo kulawulo lonke isebe accounting.