Ukudandanisa

Ukudandanisa, okwaziwa nangokuthi umDando, kuyinqubo yokuqopha nokudludlunga ukwaziswa okumayelana nemihwebo yezomnotho, efana nemihwebo 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. 

Umdando ungahlukaniswa ube yimikhakha embalwa ehlobene ehlanganisa ukudandanisa izimali, umdando wabaphathi, umdando wentela, kanye nomdando wezindleko. Ukudandanisa izimali kuhlozinga umbiko wolwazi lwezezimali zenhlangano, kuhlanganisa nokulungiselelwa kwemidando yezezimali, ukuze kufundwe abasebenzisi balokho kwaziswa abangaphandle abafana nabatshalizimali, abalawuli nabahlinzeki. Umdando wabaPhathi uhlozinge ekulinganisweni, esihlaziyweni nasekubikweni kolwazi olusetshenziswa abaphathi ngaphakathi ukuze bathuthukise imigidingo yomhwebo. Ukuqoshwa kwezinanamali ukuze okufingqiwe kwezezimali zethulwe emdandweni wezimali, kwaziwa ngokuthi ukugcinamabhuku, futhi uhlelo lokuqopha kabili yilona oluvamile. Izimiso zokwaziswa komdando ziklanyelwe ukuphasa ubuqhebeqhebe bokudandanisa nobuhlobene nakho.

uMsukagama
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."   Kungenzeka ukuthi elithi "danda" lihlobene eduze nelithi "landa". Lencazelo ikhanyiswa amagama ahlobene nesenzo ukudanda afana nelithi "ukudandabuza" elisho 'ukulanda undendende noma umbiko omude.' UVilakazi noDoke bathi elithi "Umdando" lisho umbiko noma amahebezi. Lokhu lwenza leligama lifaneleke njengoba ukubalwa kwezimali kwenziwa ngenhloso yokuhlanganisa umbiko wezimali, okungumdando wezimali, noma ukudandaniswa kwezimali. 

 umchazabizo 
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 nelithi ukudandanisa asho umsebenzi owenziwa umdandanisi.

 Izihloko 
Umkhakha wokudandanisa unemikhakhana embalwa noma izihloko ezingaphansi kwawo efana nokudandanisa izimali, Ukudandanisa okuphezulu (management accountinauditing) , ukucwaninga amabhuku, ezentela, nokudandanisa izinhleloxhumano zokwaziswa.Weber, Richard P., and W. C. Stevenson. 1981. "Evaluations of Accounting Journal and Department Quality." The Accounting Review 56 (3): 596–612.

Amaphatho