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.