Ukudandanisa , okwaziwa nangokuthiumDando , kuyinqubo yokuqopha nokudludlunga ukwaziswa okumayelana nemihwebo yezomnotho, efananemihwebo nemishumanqa . Ukudandanisa kulinganisa imiphumela yobuqhebeqhebe bezomnotho benhlangano futhi kudlulisela lolu lwazi kubabambiqhaza abahlukahlukene, okuhlanganisa abatshalizimali, ababolekisi, abaphathi nabalawuli. Abasebenza emkhakheni wezomdando baziwa ngokuthi abadandanisi. Amagama athi "ukudandanisa" kanye "nomdando wezezimali" avame ukusetshenziswa ngokushintshana.[ 1]
Umdando ungahlukaniswa ube yimikhakha embalwa ehlobene ehlanganisa ukudandanisa izimali, umdando wabaphathi, umdando wentela, kanye nomdando wezindleko.[ 2] [ 3] [ 4] [ 3] [ 5]
Early 19th-centuryledger Womabili amabizo elithi "Umdando" nelithi "ukudandanisa" aqhamuka esenzweni "danda", ngokwesichazimazwi sikaVilakazi noDoke esisho 'ukubikwa kwezifiso zoMnumzane noma ukwenza iziqondiso zomuzi: ukuhlela izindaba zomndeni; ukutshala indima ngemigqa."[ 6] [ 7]
Umdando uchasiswa ngezindlela ezihlukene ngokuthi ukugcinwa noma ukulungiselelwa kweziqoshwa zeminanomali yenhlangano, ukuhlaziywa, ukufakaziswa nokubikwa kwalezo ziqoshwa kanye nezimiselo zomdando nezinqubo zomdando ezamukelwa jikelele; lelibizo kanye nelithiukudandanisa asho umsebenzi owenziwa umdandanisi.[ 8] [ 9] [ 10]
↑ The introduction of International Accounting Standards in Europe: Implications for international convergence . https://www.tandfonline.com/doi/abs/10.1080/0963818042000338013 . Retrieved 3 April 2023 . ↑ Cite error: Invalid<ref> tag; no text was provided for refs namedWC 1981 ↑3.0 3.1 Cite error: Invalid<ref> tag; no text was provided for refs namedHDF 2006 ↑ Cite error: Invalid<ref> tag; no text was provided for refs namedNP 2013 ↑ Lung, Henry (2009).Fundamentals of Financial Accounting . Elsevier. ↑ Doke, Vilakazi (1972).Zulu-English Dictionary . Witwatersrand University Press. p. 138. ↑ Doke, Vilakazi (1972).Zulu-English Dictionary . Witwatersrand University Press. p. 139. ↑ "accounting noun – definition in the Business English Dictionary" .Cambridge Dictionaries Online . Cambridge University Press. 2013. Archived fromthe original on 2 July 2015. Kulandwe ngomhlaka30 December 2013 .Unknown parameter|url-status= ignored (help ) ↑ "accounting noun – definition in the British English Dictionary & Thesaurus" .Cambridge Dictionaries Online . Cambridge University Press. 2013. Archived fromthe original on 2 November 2014. Kulandwe ngomhlaka30 December 2013 .Unknown parameter|url-status= ignored (help ) ↑ "accounting" .Merriam-Webster . Merriam-Webster, Incorporated. 2013. Archived fromthe original on 23 July 2022. Kulandwe ngomhlaka30 December 2013 .Unknown parameter|url-status= ignored (help ) 
