Ukuqala ngesigaba se-FAR kungakusiza ukubhekana nokuhlolwa konke
I-American Institute of Certified Public Accountants isho lokhu mayelana nesigaba se-FAR: "Isigaba se-Accounting Accounting and Reporting sihlola ulwazi nokuqonda uhlaka lokubika ngezimali olusetshenziswa amabhizinisi ebhizinisi, izinhlangano ezingenzi inzuzo, nezinhlangano zikahulumeni."
Ngokusekelwe kulolo ncazelo, lesi sigaba sigxila konke okufundwe kuzo zonke izigaba zezimali zokuphatha nezindleko / zokuphatha ozithathile esikoleni, kanye nekilasi likahulumeni / elingenalutho lokubalwa kwezimali owawuthathe lona. Uhulumeni / ongeyona inzuzo yingxenye ebaluleke kakhulu kokuqukethwe okuhlanganisiwe (phakathi kuka-16% no-24%), ngakho-ke noma mhlawumbe uthatha isigaba esisodwa kuleso sihloko, qiniseka ukuthi unikeza leyo ndawo ukunakwa okufanele.
Isigaba se-FAR sibandakanya ini?
Izihloko ezifakwe ku-FAR zihlanganisa: Ukuqhathaniswa phakathi kwe-GAAP (Izimiso Zokugcinwa Kwezimali Zomthetho Ngokujwayelekile) kanye ne-IFRS (Amazinga Okubika Ngezezimali Zomhlaba Wonke), ukufakwa kwe-akhawunti, ukufakwa kwe-jikelele jikelele (GL), izibalo zezimali, ukubuyisana kwe-GL kumasevisi angaphansi, ukubuyisana kwe-akhawunti nokuhlaziywa, ukuhlanganiswa nokuqeda okufakiwe, ukulungiselela isitatimende sezimali kanye nokuhlaziywa, ukulingana kwezezimali, ukubika kwezezimali ze-Securities kanye ne-Exchange Commission, ukulinganisela kokubalwa kwemali, nokusetshenziswa kwezimiso zokubalwa kwezimali.
Isigaba se-FAR sinamahora amane ubude. Iqukethe ama-testlets amathathu okukhethwa kukho amaningi (izingxenye), ngayinye equkethe imibuzo engu-30, kanye ne-testlet eyodwa enezimiso eziyisikhombisa ezisekelwe emsebenzini. Ukubunzima kwemibuto ku-testlets 2 no-3 kusekelwe ekuphenduleni kahle imibuzo e-sigaba 1. Ungadangali ngokuthola imibuzo enzima ezincwadini zokuhlola zesibili kanye nesithathu ngoba lokho kusho ukuthi uphendula imibuzo ngendlela efanele.
Ukufaniswa okusekelwe emisebenzini yilokho okuzwakalayo njengokuthi - imisebenzi emifushane lapho ulwazi olufanayo oludingekayo njengamacandelo amaningi okukhetha kodwa lusetshenziswa ngendlela ewusizo. Ukulinganisa kungakucela ukubala ezinye izibalo noma ugcwalise ukubuyisana.
Ukufunda ukuhlolwa kwe-CPA
Abafundi bakhetha izindlela ezahlukene zokutadisha ukuhlolwa kwe-CPA , futhi ngokuqinisekile uzozama ukuthola indlela engcono kakhulu kuwe.
Noma kunjalo, kufanele uqiniseke ukuthi usebenza ezinkingeni eziningi zokuziphatha - eziningi futhi eziningi zazo. Ngokuthembeka, awukwazi neze ukwenza izinkinga eziningi zomkhuba, ikakhulukazi ezindaweni lapho ubuthakathaka khona. Ukubukeza izindawo zakho zenkathazo, ngokusekelwe emibuzweni oyilahlekile, kuzokutshela ukuthi uzokuchitha isikhathi esingakanani ukufunda.
I-FAR iyabangelwa Abafundi Abaningi
Yebo, ingxenye ye-FAR ivame ukuzizwa ekhulu futhi esabekayo. Kodwa futhi kuyindlela ephelele yokuhlola ukulungiselela kwakho konke ukuhlolwa, nokubona uma udinga ukwenza noma yiziphi izinguquko lapho ufunda ezinye izingxenye ezintathu. Futhi, isisusa sakho nesisifundo sakho sokufunda sizoba sezingeni eliphezulu lapho uqala ukutadisha, ngakho-ke sebenzisa lokho ukuze kuzuze futhi uqalise ingxenye eyinkimbinkimbi kuqala.
Ngenxa yokuthi unezinyanga ezingu-18 ukudlula zonke izingxenye ezine, uma ungadluli i-FAR okokuqala, ungasebenzisa lokho okufundile kulokhu okuhlangenwe nakho ukuqinisekisa ukuthi udlulisa ezinye izingxenye ezintathu.
Lokhu kukushiya isikhathi esiningi sokutadisha okungaphezulu futhi uthathe i-FAR futhi ngaphakathi kwewindi lezinyanga ezingu-18. Uma udlulisa i-FAR esenzweni sokuqala, ke usuqedile lokho okubhekwa njengesigaba esinzima kakhulu.