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Isingeniso

Isibopho sokubalwa kwezimali sezinkampani zase-Algeria siyisibopho esingokomthetho esidinga ukuthi izinkampani zigcine ama-akhawunti futhi zikhiqize izitatimende zezimali ezijwayelekile. Lesi sibopho silawulwa umthetho wezinkampani zezentengiselwano kanye ne- sole proprietorships, ochaza imithetho nezinqubo okufanele zilandelwe lapho kulungiselelwa nokwethulwa kwezitatimende zezimali. Izinkampani kumele futhi zihambisane nezindinganiso zokubalwa kwemali zamazwe ngamazwe kanye nezindinganiso zokubala zase-Algeria. Izinkampani kufanele futhi ziqinisekise ukuthi izitatimende zazo zezimali ziyalungiswa futhi zethulwa ngendlela ezobonisa kahle isimo sazo sezimali nokusebenza kwazo. Izinkampani kufanele futhi ziqinisekise ukuthi izitatimende zazo zezimali zicwaningwa umcwaningi mabhuku ozimele.

Izibopho zokubala zezinkampani e-Algeria: yiziphi izidingo eziyinhloko?

E-Algeria, izinkampani kudingeka zithobele izibopho eziqinile zokubalwa kwezimali. Lezi zibopho zichazwa yiKhodi Yentela Nentela, Ikhodi Yentela Yenkampani kanye Nekhodi Yentela.

Izidingo eziyinhloko ze-accounting zimi kanje:

• Izinkampani kufanele zigcine amabhuku namarekhodi ama-akhawunti ngokuhambisana nemigomo yokubalwa kwezimali eyamukelwa ngokujwayelekile.

• Izinkampani kufanele zenze izitatimende zezezimali zonyaka kanye nezitatimende zesikhashana zezimali.

• Izinkampani kufanele zenze izitatimende zezimali ezihlanganisiwe zezinkampani eziyingxenye yeqembu.

• Izinkampani kufanele zilungise izitatimende zezimali ngokuya Ngamazinga Wokubika Ngezimali Wamazwe Ngamazwe (IFRS).

• Izinkampani kufanele zilungise izitatimende zezimali ngokuvumelana nezindinganiso zokubalwa kwezimali zase-Algeria (i-NCA).

• Izinkampani kufanele zilungise izitatimende zezimali ngokuvumelana nezindinganiso zamazwe ngamazwe zokubalwa kwezimali (IAS).

• Izinkampani kufanele futhi zinikeze ulwazi olwengeziwe mayelana nemisebenzi yazo kanye nokusebenza kwezimali.

Okokugcina, izinkampani kufanele zithumele izitatimende zazo zezimali ukuze kuvunywe isiphathimandla sentela futhi zihlolwe ngumcwaningi mabhuku. Izinkampani kufanele futhi zilethe izitatimende zazo zezimali ukuze zigunyazwe umhlangano omkhulu wabaninimasheya.

Kafushane, izinkampani zase-Algeria kudingeka ukuthi zithobele izibopho zokubalwa kwezimali eziqinile, ikakhulukazi ngokuphathelene nokulungiswa kwezitatimende zezimali, ukugunyazwa kwezitatimende zezimali yisiphathimandla sentela kanye nokucwaninga komcwaningi mabhuku.

Izinkampani zase-Algeria zingaqinisekisa kanjani ukuthi ziyahlangabezana nezibopho zazo zokubala?

Izinkampani zase-Algeria zingaqinisekisa ukuthi ziyahlangabezana nezibopho zazo zokubala imali ngokubeka izinqubo nezilawuli ezanele zangaphakathi. Lezi zinqubo nezilawuli kufanele zakhelwe ukuqinisekisa ukuthi ulwazi lwezezimali lunembile futhi luphelele, nokuthi lwethulwa ngokungaguquki nangokuhambisana nezimiso zokubala ezamukelwa ngokuvamile.

Izinkampani zingaqinisekisa futhi ukuthi ziyahlangabezana nezibopho zazo zokubala ngokuqasha ochwepheshe abaqeqeshiwe futhi zibanikeze ukuqeqeshwa okuqhubekayo. Ochwepheshe abaqeqeshiwe bangasiza amabhizinisi aqonde futhi asebenzise izimiso zokubala ezamukelwa ngokuvamile futhi asebenzise izinqubo ezifanele nezilawuli zangaphakathi.

Okokugcina, izinkampani zingaqinisekisa ukuthi ziyahlangabezana nezibopho zazo zokubalwa kwezimali ngokuthi zithole usizo ekucwaningeni kwamabhuku kwangaphandle. Ukucwaningwa kwamabhuku kwangaphandle kungasiza izinkampani zibone amaphutha kanye nokushiyiwe kulwazi lwazo lwezezimali futhi ziqinisekise ukuthi ulwazi lwazo lunembile futhi luphelele.

Yiziphi izinzuzo kanye nokubi kwezibopho zokubalwa kwezimali zezinkampani zase-Algeria?

Izibopho zokubalwa kwezimali zezinkampani zase-Algeria zilawulwa umthetho n° 90-14 kaJuni 15, 1990 ophathelene nokubalwa kwezimali kanye nokuhlolwa kwamabhuku ezinkampani. Lezi zibopho zenzelwe ukuqinisekisa ukuba sobala kwenkampani kanye nokuziphendulela kanye nokuvikela izintshisekelo zabanikazi bamasheya nabatshalizimali.

izinzuzo:

• Izidingo zokubalwa kwezimali zenkampani e-Algeria zikhuthaza ukubeka izinto obala kwenkampani nokuziphendulela. Izinkampani kufanele zinikeze ulwazi olunembile noluphelele mayelana nemisebenzi yazo kanye nezezimali.

• Izibopho zokubalwa kwezimali zezinkampani zase-Algeria zivikela izintshisekelo zabanikazi bamasheya nabatshalizimali. Izinkampani kufanele zinikeze ulwazi mayelana nezezimali nokusebenza kwazo ukuze abaninimasheya nabatshalizimali bakwazi ukwenza izinqumo ezinolwazi.

• Izidingo zokubalwa kwezimali zenkampani e-Algeria zikhuthaza ukubusa okuhle kwebhizinisi. Izinkampani kufanele zihambisane nezindinganiso zokubalwa kwezimali kanye nezinqubo zokulawula kwangaphakathi ukuze ziqinisekise ukuvikeleka nokwethembeka kolwazi lwezezimali.

Ububi:

• Izidingo zokubalwa kwezimali zenkampani e-Algeria zingabiza futhi zibe nzima ukuzisebenzisa. Izinkampani kufanele ziqashe ochwepheshe abaqeqeshiwe ukuze baqinisekise ukuthi ama-akhawunti abo ahambisana nezindinganiso zokubala kanye nezinqubo zokulawula kwangaphakathi.

• Izibopho zokubalwa kwezimali zezinkampani zase-Algeria zingaholela ekulahlekelweni kwesikhathi nemali ezinkampanini. Izinkampani kufanele zinikeze isikhathi nezinsiza ekulungiseleleni nasekuthuleni ama-akhawunti azo.

• Izibopho zokubalwa kwezimali zezinkampani zase-Algeria zingaholela ekulahlekelweni kokuvumelana nezimo ezinkampanini. Izinkampani kufanele zihambisane nezindinganiso zokubalwa kwezimali kanye nezinqubo zokulawula kwangaphakathi, ezinganciphisa amandla azo okwenza izinqumo zamasu.

Yimaphi amathuluzi nobuchwepheshe obutholakalayo bokusiza izinkampani zase-Algeria ukuthi zihlangabezane nezibopho zazo zokubala?

Izinkampani zase-Algeria zingazuza kumathuluzi amaningi nobuchwepheshe ukuze zihlangabezane nezibopho zazo zokubala. Lawa mathuluzi nobuchwepheshe afaka isofthiwe yokubala, amasistimu okuphatha ezezimali, amasistimu okuphatha abasebenzi, amasistimu okuphathwa kwempahla, nezinhlelo zokuphatha inqubo.

Isofthiwe yokubala iklanyelwe ukusiza amabhizinisi ukuphatha izimali zawo futhi ahlangabezane nezibopho zawo zokubala. Lezi zinhlelo zokusebenza zingasetshenziswa ukuphatha ama-akhawunti asebhange, izikweletu, izindleko namarisidi. Angasetshenziswa futhi ukwenza imibiko yezezimali kanye nezitatimende zezimali.

Amasistimu okuphatha ezezimali angasiza amabhizinisi ukuphatha izimali zawo futhi ahlangabezane nezibopho zawo zokubala. Lezi zinhlelo zingasetshenziswa ukuphatha ama-akhawunti asebhange, ama-invoyisi, izindleko namarisidi. Angasetshenziswa futhi ukwenza imibiko yezezimali kanye nezitatimende zezimali.

Amasistimu okuphatha abasebenzi angasiza izinkampani ukuphatha abasebenzi bazo futhi zihlangabezane nezibopho zabo zokubala. Lezi zinhlelo zingasetshenziswa ukuphatha amaholo, izinzuzo, isikhathi sokuphumula kanye nokungabi khona. Angasetshenziswa futhi ukwenza imibiko yezezimali kanye nezitatimende zezimali.

Amasistimu okuphathwa kwempahla angasiza amabhizinisi ukuphatha uhlu futhi ahlangabezane nezibopho zokubala. Lawa masistimu angasetshenziswa ukuphatha i-inventory, ama-oda kanye nokulethwa. Angasetshenziswa futhi ukwenza imibiko yezezimali kanye nezitatimende zezimali.

Okokugcina, izinhlelo zokuphatha inqubo zingasiza izinkampani ukuphatha izinqubo zazo futhi zihlangabezane nezibopho zazo zokubala. Lezi zinhlelo zingasetshenziswa ukuphatha ukukhiqiza, ukuthengisa nezinqubo zesevisi. Angasetshenziswa futhi ukwenza imibiko yezezimali kanye nezitatimende zezimali.

Sengiphetha, izinkampani zase-Algeria zingazuza kumathuluzi amaningi nobuchwepheshe ukuze zihlangabezane nezibopho zazo zokubala. Lawa mathuluzi nobuchwepheshe afaka isofthiwe yokubala, amasistimu okuphatha ezezimali, amasistimu okuphatha abasebenzi, amasistimu okuphathwa kwempahla, nezinhlelo zokuphatha inqubo.

Yiziphi izingozi nemiphumela yezinkampani zase-Algeria ezingazihloniphi izibopho zazo zokubala?

Izinkampani zase-Algeria ezingahlangabezani nezibopho zazo zokubala zizibeka engozini enkulu nemiphumela. Izinkampani ezingahlangabezani nezibopho zazo zokubala zingase zibe ngaphansi kwezijeziso zokuphatha, zomphakathi nezobugebengu.

Izijeziso zokuphatha zingabandakanya izinhlawulo, izinhlawulo nokuvinjelwa kwemisebenzi ethile. Izijeziso zomphakathi zingabandakanya umonakalo kanye nezinkokhelo. Izijeziso zobugebengu zingabandakanya isikhathi sejele kanye nenhlawulo.

Ngaphezu kwalokho, izinkampani ezingahlangabezani nezibopho zazo zokubala nazo zingase zibe nemiphumela yezezimali. Amabhizinisi kungase kudingeke ukuthi akhokhe inzalo nezinhlawulo zokukhokha sekwephuzile kanye namaphutha okubalwa kwezimali. Izinkampani kungase kudingeke ukuthi zikhokhe izinhlawulo nezinhlawulo zokwephulwa kwemithetho nezimiso zokubala.

Okokugcina, izinkampani ezihlulekayo ukuhlangabezana nezibopho zazo zokubala nazo zingase zibe nemiphumela enesithunzi. Izinkampani zingalahlekelwa ukwethenjwa ngamakhasimende, abahlinzeki-mpahla nabatshalizimali. Izinkampani zingaphinda zilahlekelwe ukwethembeka nesithunzi kuziphathimandla ezilawulayo kanye nezindikimba zokwengamela.

Isiphetho

Sengiphetha, izibopho zokubalwa kwezimali zezinkampani zase-Algeria ziqine kakhulu futhi kufanele zihlonishwe ukuze kuqinisekiswe ukuphepha nokungafihli lutho kwezimali zenkampani. Izinkampani kufanele zithobele imithetho nezimiso ezisebenzayo futhi ziqinisekise ukuthi ama-akhawunti azo alungiselelwe futhi ethulwa ngendlela efanele. Amabhizinisi nawo adinga ukuqinisekisa ukuthi anezinsiza namakhono okuphatha izimali zawo ngendlela efanele nangempumelelo.