Umlinganiselo osetyenziswa kwa-Accounting

apha kwa-Accounting kukho I-concept ethi 'The money measurement' ligxininisa umba wokokuba kwa-Accounting, nsiphi na isenzeko esithe sashicilelwa okanye sabhalwa phantsi sibekwa kumlinganiselo okanye sibekwa esikalini ngokwemali echithiweyo okanye engenileyo kweso senzeko. Xa kusetyenziswa lo mgqaliselo, nantonina ethe yenzeka ibe ingenakuchazwa ngokwemali Nkcitho-Ngeniso, ayishicilelwa konke-konke kwiincwadi zakwa-Accounting. Ngoko ke, akuvumelekanga ukushicilelwa izinto ezingenakubalwa ngalo mgqaliselo wakwa-Accounting, izinto ezifana nomgangatho wesakhono somqeshwa okanye indlela abaphethwe ngayo abaxhasi kwinkampani ethile.

Omnye wemibandela ehamba phambili kwimigqaliselo yakwa-Accounting yi"-Measuring Unit Principle. lo mthetho womlinganiselo umela into yokokuba umlinganiselo mawube usekelezelwe phantsi kwezinga lemali elifanelekileyo. Umzekelo umlinganiselo wemali ekubalwa phantsi kwawo mawungqamane nexesha ekubalwa ngalo loo mali. Ukuba indlu yayiyi R20 000 ngo 1984, makubalwe okokuba ngokwelixesha langoku yimalini na.