Imbali yokubhaliweyo ukususela kwangexesha elidlulileyo ukuya kutsho namhlanje

I-Accounting, njengoko sibona ngexesha lethu, isisona sixhobo esiyinhloko sokulawula umsebenzi wezoqoqosho ngaphakathi kwintlangano enye kunye namaziko amakhulu. Ngulawulo oluqhubekayo lwemisebenzi yonke kunye nokurekhodwa kwazo zonke iinkcukacha ezihambelana nombutho. Idatha ye-Akhawunti isetyenziselwa ukuvavanya umphumo we shishini kunye nethemba elizayo. Amabhanki kunye namanye amaziko ematyala amaninzi asebenzisa i-accounting data ukuba athathe isigqibo malunga nomba mboleko okanye mboleko. Ukongezelela, abaphathi abalawulayo ba khangela le data. Kukho konke oku kucacileyo ukuba indima yokubamba iqela ibalulekileyo. Kodwa ukudala inkqubo enjalo kwakufuneka ichithe ixesha elide. Ngoko ke, makhe sithethe ngembali efanayo ye-accounting.

Iingcambu zaso zifikelela kude kwiinkulungwane zeminyaka. Iincwadi zokuqala, ezifana ne-accounting, zibuyele kwi-3500 yekhulu- BC. Iirekhodi zagcinwa kwiibhodi zobumba, kunye nababhali bakhe ababeqhutyelwa eBhabhiloni.

Ngokufika kwephepha kunye nokutshintshela kobuhlobo obuphuculweyo, ukubalwa kwemali kuye kwaba lula. Nangona kunjalo, inkqubo yesimanje yayikude. Kwiindawo ezahlukileyo i-accounting ayifani. Abaninzi abanini bexesha ngamaxesha bahlolisisa amaxwebhu kunye nokubalwa kolawulo lwezoshishino. Oku kwaba yimisebenzi yokuqala yokubonakala kwabaphicothi-zincwadi. Kodwa konke kuncitshiswa kuphela kulawulo lokukhutshwa kwepropathi nokuhlola rhoqo. Akukho mntu wazama ukulinganisa inzuzo efunyenweyo kunye nokufumanisa indlela esebenzayo ngayo umsebenzi wezoqoqosho.

Imbali yophuhliso lwengxelo yafumana uphuhliso olutsha xa kufakwa ukungena kabini. Oku kwenzeka ngo-1340. Le ndlela yayisetyenziswe ngabancwane baseGenoa. Imbali yokuphendula ibonisa ukuba le ndlela yachazwa nguLuka Pacioli. Nguye obizwa ngokuba ngumgcini we-accounting. Ibakala lokusungula ukungena ngokuphindwe kabini libizwa ngokuba yiqala kwenkqubo yesimanje.
Yonke into yayisisiseko. Imithombo yoqoqosho yayilingana nemali yamatyala kunye namatyala kunye nemali.

Isiseko sokugcina irekhodi enjalo sibeka rhoqo, apho utshintsho kwicandelo elinye lolawulo lukhokelela kutshintsho kwi-arc inxenye. Ngoko kukho ukulinganisela. Kwaye utshintsho lunokuba yinto enye. Kodwa ngentsingiselo eyahlukileyo kunye nemali efanayo. I-Accounting ifumene enye imisebenzi-ukugqiba ukusebenza koqoqosho kwiphina into.

Imbali ye-accounting ihlukaniswe ngamaxesha amabini. Eyokuqala ibonakaliswa ukungabi noluvo lweencwadi malunga nokuziphatha kakuhle kwemisebenzi yezoqoqosho. Ixesha lesibini laqala ngokupapashwa kwincwadi ethi Pacioli kwi-system count count. Nguye owaba yincwadi yokuqala yokufunda.

Ukususela kwinkulungwane ye-17, iinkampani ezininzi ezinxulumene nazo ziqalise ukuhlawula iindleko zexesha elide. Oku kwakhokelela ekubeni ixesha lokunika ingxelo laqalisa ukuphela ekupheleni konyaka. Ngomnyaka we-1673, iFransi yaqala ukufuna ukulinganisela kwipropati nganye, ekufuneka iqulunqwe kanye emva kweminyaka emibini.

Kancinci isigaba sebhanki senziwa . Ibhalansi yeshishini yenza ukuba kube lula ukuvavanya ubuchule bayo nokuxazulula umba wokuboleka. Imveliso yokukhula yanda, njengamashishini ngokwabo. Inendima yezinto ezicwangcisiweyo kwi-bhanki iye yaphawuleka. Kwakukho umgangatho wokunciphisa.

Kukho isidingo sokubala ixabiso lentengo. Imbali ye-accounting iphelile ngowe-1959, xa bequlunqe ikhomishoni eyenze imigaqo-siseko ye-accounting system. Emva koko, utshintsho olukhulu alukho.

Imbali yokuphuhliswa kwemali eRashiya yabhekana nezihlandlo eziliqela zembali. Iyakwazi ukwahlukana ngokwemimiselo ibe ngamanyathelo amathathu: ixesha lolawulo lwaseRussia, ixesha lamaSoviet kunye nelo xesha.

Kodwa inkqubo yokuphendula ingxelo iyaqhubeka nokuguquka namhlanje. Ilizwe ngalinye linempawu zalo, kodwa kungekudala kubekho ukutyekela ukuphuhlisa imigangatho yehlabathi.