Idan kuna gudanar da kasuwanci idan ba haka ba kawai kuna buƙatar lokaci don samun bayanan kuɗin ku don haka, dama kuna iya buƙatar yin imani neman taimakon akawu. Yanzu, kuna iya yin tambaya, waɗanne ayyuka ne akawu yake aiwatarwa daidai? Menene akawu yayi? Me ya cancanci mutum ya buƙaci a cikin ƙoƙari don sanya wa kansu sunan akawun lasisi?
Da kyau, kuna son daina damuwa. Dalilin wannan rubutun shine don amsawa da kuma bayar da bayani ga duk tambayoyin da aka ambata a baya. Koyaya, kafin mu nutse cikin takamaiman abin da “me masu lissafin ke yi?”, Ba mu damar fara fahimtar menene akawun.
Menene Akawu?
Akawu kwararren gwani ne mai lasisi wanda ke aikin kula da bayanan kudi da yin haraji ga kungiyoyi ko mutane. Ainihin aikin da akawu ke lura da shi ya dogara da girman kamfanoni da kwarewar mai lissafin.
Koyaya, yawanci ya ƙunshi bayanan kuɗi, haraji, da aiki don bayar da ƙwarewar kuɗi. Akawu yayi tabbas matsayin mafi mahimmanci a cikin kasuwancin da ita ko ita ke aiki, koda kuwa wannan babban kamfani ne na ƙasa ko ƙananan kasuwancin da dangi ya mallaka.
Ta Yaya Mutum Zai Zama Akawu?
Kafin muyi yunƙurin ba da amsar tambayar Me akawu yake yi? Dole ne mu fara fahimtar abin da ake bukata don zama ɗaya.
Wadannan matakai ne da mutum zai yi amfani da su don ƙoƙarin zama mai lissafi:
Mataki 1: Haɗu da Bukatun Digiri na ingididdiga
Matsayin bachelor yawanci shine ƙaramin matakin da mutum yake so ya ci don ƙoƙari ya zama akawu. Wannan yana faruwa musamman ga mutanen da ke ƙoƙari don matakin shiga cikin akwatin. Matakan buƙatun lissafi sun zo tare da darasi a cikin lissafi, lissafin haraji, da dubawa, duk da haka wasu ƙari suna ƙunshe da ƙarin aikin kwalliya a cikin sarrafawa, talla da talla, da kuɗi.
Mataki na 2: Samun Kwarewar Aiki
Aiki yana jin daɗin ba ku damar ci gaba a cikin akwatin lissafin kuɗi, kuma 'yan jihohi suna buƙatar hakan don ɗaukar Certified Public Accountant (CPA). Ta hanyar ɗaukar wurin lissafin-matakin ƙididdiga, ko wataƙila horon horo, masu ba da lissafi suna da damar kallon ayyuka da ayyukan da za su gudanar kowace rana.
Mataki na 3: Kasance Mai lasisi
Lasisi da takaddun shaida ba larura bane ga zanen zane a matsayin akawu, duk da haka yawancin ma'aikata suna son yin hayar masu lissafi tare da takardun shaidarka. Lissafin CPA, wanda ake gudanarwa ta hanyar Hukumar Kula da Akanta, ana nufin shi ne ga wadanda suka yi rikodi tare da SEC ko suke bukatar gina wasu hanyoyin aiki ta hanyar karfafa akantarsu {cancantar}. Dogaro da jihar, awanni 120 zuwa 150 masu darajar daraja sun kasance sun cancanci gwajin Uniform CPA. Bugu da ƙari, wasu jihohi na iya buƙatar ƙaramin zaɓi na lissafin kuɗi ko ƙwarewar malanta, kuma shekarun aiki suna jin daɗi kafin ba da izinin mutum ya zauna don gwajin.
Ilimi da Takaddun Shaida da ake Bukata don Zama Akawu
Yanzu, kafin mu zurfafa bincike cikin “Menene mai lissafin ke yi?” Bari mu fara fahimtar fiye da wasu takaddun shaida da akawu yayi kira a cikin ƙoƙari don juya ya zama halal.
wadannan takaddun shaida suna da mahimmanci ga mutum ya zira kwallaye a ƙoƙari don juya ya zama akawun lasisi:
Abokan Digiri a cikin ingididdiga
An gabatar da matakan lissafin kan layi akan batun Abokan tarayya a yawancin nau'ikan madadin. Wataƙila za ku iya ganin Associungiyoyi a cikin inididdiga, AAS a cikin ingididdiga (atewararren Kimiyyar Kimiyya a cikin ingididdiga), ofwararren Kimiyyar Kimiyyar Kimiyya a Harkokin Kasuwanci - Conwarewa a cikin Gudanar da Accountididdiga, Associwararrun Kimiyya da Accountididdiga, ko Associwararren Kimiyyar - Masanin Kimiyya.
Classes a cikin tsarin matakan abokai na iya rufe wasu ko duk batun mai zuwa:
- Ka'idoji da ka'idojin lissafi
- Yin nazari da kuma sauya lambobi
- Createirƙiri abubuwan kuɗi da jadawalin kuɗi
- Sadarwa da jama'a tsakanin kasuwancin duniya
- Yi amfani da kayayyaki, bayanai, da ma'auni don yin zaɓuka
- Tushen dokokin shugaban kasa da haraji
- Yi amfani da kayan aikin lissafi da kayan fasaha daban-daban
Bachelor Degree a cikin ingididdiga
Hakanan ana iya yin lissafin matakan lissafin kan layi a kan matsayin masu karatun digiri na biyu a matsayin Kwalejin Kimiyya na Kimiyya a Accounting (BS a cikin ingididdiga), BA / Accounting (Bachelor of Arts in Accounting), Kwalejin Ilimin Jama'a, ko Bachelor of Business Administration a Accounting, zuwa kira wasu taken shirye-shiryen kirkira.
Coursework na iya haɗawa da masu biyowa:
- Posididdigar kuɗi, ƙwarewa, da mahimman hanyoyin asali na Accounting
- Babban bukatun ajiyar kuɗi da fasaha
- Rukunan kirkire-kirkire da aka yi amfani da su a cikin ingididdiga
- Binciken manyan matsalolin ajiyar kuɗi
- Ta yaya biyan kuɗi yake shafar zaɓin kasuwanci mai yiwuwa
Digiri na Kwararru a fannin Akawu
Tsarin marubuta na tsarin kula da adana yanar gizo don daliban Jagora na iya samun sunaye, a matsayin misali, a Master na Master a Accounting, Master of Accounting, Master of Accountancy (MAcc), ko MBA Accounting.
MAcc ana nufin ta ne don gudanawar ƙwararrun masu kula da ajiyar kuɗi. Cibiyar Kasuwancin Amurka ta CPAs ta ɗauki MAcc a matsayin mafi mahimmanci mafi mahimmanci ga masu kula da littattafai kan batun tsofaffin ɗalibai. Masana a cikin tsarin lissafi suna ilimantar da ɗalibai don (zai fi dacewa!) Endarshen binciken CPA da CMA.
Classes na iya kulawa da al'amura, a matsayin misali,
- Ka'idar Gudanar da Kasuwanci
- Matsayi na Babban Accountididdiga
- Kudi irin rahoto
- Kwamitin Sarrafawa da Binciken
- Binciken haraji
- Manufofin Gudanarwa
- Halayen Adalci
Digiri na Digiri a cikin Akawu
Fatan cin nasarar ajiyar ajiyar littattafai akan layi akan Ph.D. aya? Kuna iya ganin tsarin da ke ba da Doctorate na Gudanar da Kasuwancin (DBA) - Babban Asusun, ko DBA a cikin Babban Advancedididdigar.
Waɗannan rukunan motsa jiki na iya haɗa batutuwa, a matsayin misali,
- Ta yaya ake gane ajiyar kuɗi tare da yawancin ayyukan maɓallin kasuwanci da aiwatarwa
- Rage takaitattun bayanan kudade da kashe kudade
- Mai da hankali kan ayyukan kuɗi kan yin shirye-shirye, samun jarabawar fa'ida, farashin kwamiti, da nazarin aiwatarwa
- Karyatawa
- Ka'idodin Haraji
- Kimantawa
- Ajiye littafin duniya
Menene Akawu yayi?
Don haka, menene masu lissafin kuɗi suke yi? Duk batutuwan da ake tsammani su kasance, ba haka bane madaidaiciya don gudanar da wannan binciken kamar yadda suka sami damar aiki da ayyuka. Akawu yana wasa da wasu nau'ikan hada-hadar kudi da haraji don alakanta ko mutumin da suke yi wa takara. Kari akan haka, kowane kamfani ko wani mutum na musamman yana da fiye da 'yan buri. Koyaya, na gaba dole ne ainihin dalilai na akawu:
Shirya haraji
Shirya haraji muhimmin nauyi ne na doka na akanta. Bugu da ƙari, suna son yin ma'anar yadda yawancin mutane ko rukuni suke bin majalisar dokoki a cikin kudade da kuma tsara ainihin aikin gwamnati. Hakanan masu bada lissafi suma zasu tabbatar cewa an yi rikodin rajista daidai kuma akan ajanda tare da manufar cewa ba a haifar da hukuncin doka. A madadin haka, masu ba da lissafi na iya ƙirƙirar hanyoyin rage aikin da ake binta idan dai sun yarda da dokar.
Bookkeeping
Wannan ya ƙunshi kula da asusun da za'a biya, tsabar kuɗi, kuɗi, samar da ƙwarewar kadara, da bayyana sauran ayyuka dangane da daraja da tsada. Yin ajiyar kuɗi yana buƙatar bin diddigin tsabar kuɗi alaƙar da aka samu da yawan abin da take kashewa da kuma bashi. Daga yanzu, masu kula da littattafai dole ne su yi takatsantsan saboda waɗancan lambobi ba su da tabbas ga masu mallakar su. Duk wani ɓataccen ɓarna zai iya sa kamfanin fatarar kuɗi.
Janar Gudanar da Ayyuka
Daga qarshe, kowane mai bada lissafi yana kula da ayyukan farko da ayyukan kungiya. Yawancin irin wannan zane-zanen sun ƙunshi rarraba bayanan bayanai da takarda, tattara bayanan kamala da takaddun takarda, buga abubuwan da suka faru, bugawa, kwafa, ƙaddamarwa da haɓaka maƙunsar kuɗi.
Auditing
Hakanan, masu lissafin suna buƙatar yin aiki a matsayin masu duba kuɗi don lura da kadarorin kuɗi. Don haka, dole ne su gwada don zamba da ganganci amfani da zangon farashin kamfanoni. Bugu da ƙari, ban da haka suna riƙe da yadda za su rage ɓarnar dukiyar da ba a so. Accountwararrun masu lissafin ƙwararru na iya yin aiki a matsayin masu ba da shawara na kuɗi ga shugabannin kamfanoni ta hanyar samar musu da hanyoyin da za su ba da gudummawa wajen rage farashin da samun fa'ida.
Yanzu, wannan yakamata ya warware tambayar abin da akawu yayi?
Fiye da sortsan masu lissafin kuɗi sune:
- Mai kimantawa: Akawu waɗanda suka zana zane don haɗin gwiwa mafi girma don tabbatar da kowane ɗayan mafi yawan bayanai da gogewa daidai ne. Sun karanta game da ayyukan kasafin kuɗaɗe na kamfani da haɗarin bincike.
- Ma'aikaci: Hakanan zane-zane don kamfani ko rukuni mai kula da ƙididdigar bashi da biyan kuɗi, tsarin kuɗi da banbanci kan ayyukan yau da kullun.
- Kudin Akawu: Kwarewa a cikin halal wani bangare na kungiyar daukar nauyi. Maimakon CPA, ana iya tabbatar da mai yin bitar a matsayin wakili Mai Rijista (EA). EA shine babban masanin da aka fahimta ta hanyar majalisa don yin magana da mutane a cikin wasan cewa suna da batun tare da IRS.
- Akantoci na Doka: Binciki take hakkokin kasafin kudi, a matsayin misali, almubazzaranci, ba da kariya game da ba daidai ba, da kwararar ruwa
- Bude Akantoci: Mai kula da littafi wanda yake yawan aiki don kansu ko kamfanin ajiyar ajiyar kuɗi kuma yana ba da jagoranci wanda ke magana akan tsara kasafin kuɗi da shirye-shiryen kashe kuɗi. Don ƙirƙirar kudade, mutum zai zama Certified Public Accountant (CPA).
