Double Entry Bookkeeping

Definition:
Double entry bookkeeping is an accounting system that records each financial transaction in two
accounts, ensuring that the accounting equation (Assets = Liabilities + Equity) remains balanced.
This method utilizes debits and credits, where every debit entry must have a corresponding credit
entry.

Key Principles

 Debits and Credits: Every transaction involves at least one debit and one credit. For
example, when a company sells a product, it debits cash (an asset) and credits sales
revenue (a revenue account).
 Accounting Equation: The fundamental equation of accounting must always hold true,
ensuring that total assets equal the sum of liabilities and equity.
 Transaction Recording: Each transaction is recorded in a journal, which is then posted
to the general ledger, detailing all account activities.

Advantages

 Accuracy and Reliability: The system's checks and balances help prevent errors and
fraud, as discrepancies can be easily identified.
 Comprehensive Reporting: Facilitates the creation of detailed financial statements,
including balance sheets and income statements, providing insights into financial health.
 Audit Trail: Every transaction is traceable, which is beneficial for audits and regulatory
compliance.

Disadvantages

 Complexity: Requires a more in-depth understanding of accounting principles, making it

more complex than single entry systems.
 Time-Consuming: The need to record multiple entries for each transaction can make the
bookkeeping process more time-consuming.

Single Entry Bookkeeping

Definition:
Single entry bookkeeping is a simpler accounting method that records each financial transaction
only once, typically in a cash book. This system primarily tracks cash inflows and outflows,
providing a basic overview of financial activity.

Key Principles
  Single Record: Each transaction is recorded as a single entry, usually reflecting only
cash transactions.
 Limited Accounts: Primarily focuses on cash accounts, with minimal detail on other
assets or liabilities.
 Simplicity: Designed for easy maintenance, making it accessible for individuals and
small businesses without extensive accounting knowledge.

Advantages

 Simplicity: Easy to understand and implement, making it suitable for those without
formal accounting training.
 Less Time-Consuming: Requires fewer entries and less documentation, saving time in
bookkeeping.
 Cost-Effective: Lower administrative costs due to the simplicity of the system.

Disadvantages

 Limited Accuracy: Higher risk of errors and fraud since there are no checks and
balances like those in double entry systems.
 Incomplete Financial Picture: Lacks the comprehensive view provided by double entry
bookkeeping, making it difficult to assess overall financial health.
 Difficulties in Reporting: Limited ability to generate detailed financial statements,
which can hinder decision-making.

Summary

Double Entry Bookkeeping is a robust and comprehensive system that provides accuracy,
reliability, and detailed financial reporting, making it suitable for larger businesses and those
requiring regulatory compliance.

Single Entry Bookkeeping offers simplicity and ease of use, making it suitable for small
businesses and individuals with straightforward financial situations, but it lacks the depth and
accuracy of double entry systems. The choice between the two depends on the specific needs and
complexity of the financial activities being managed.
Basic Concepts

1. Debit (Dr): An entry on the left side of an account. It represents an increase in assets or
expenses, and a decrease in liabilities or equity.
2. Credit (Cr): An entry on the right side of an account. It represents an increase in
liabilities, equity, or income, and a decrease in assets or expenses.

The Accounting Equation

The accounting equation is:

Copy
Assets = Liabilities + Equity

This equation must always be in balance, meaning that every debit entry must have a
corresponding credit entry.

Example Transactions

1. Purchase of Equipment

 Transaction: A company purchases equipment for $5,000 cash.

Journal Entry:

 Debit Equipment (asset) $5,000

 Credit Cash (asset) $5,000

Explanation:

 Increases the Equipment account (asset) by $5,000.

 Decreases the Cash account (asset) by $5,000.

2. Taking a Loan

 Transaction: A company takes a loan of $10,000.

Journal Entry:

 Debit Cash (asset) $10,000

 Credit Loan Payable (liability) $10,000

Explanation:

 Increases the Cash account (asset) by $10,000.

 Increases the Loan Payable account (liability) by $10,000.

3. Sale of Goods

 Transaction: A company sells goods for $2,000 cash.

Journal Entry:

 Debit Cash (asset) $2,000

 Credit Sales Revenue (revenue) $2,000
Explanation:

 Increases the Cash account (asset) by $2,000.

 Increases the Sales Revenue account (equity) by $2,000.

4. Paying Rent

 Transaction: A company pays $1,200 for rent.

Journal Entry:

 Debit Rent Expense (expense) $1,200

 Credit Cash (asset) $1,200

Explanation:

 Increases the Rent Expense account (expense) by $1,200.

 Decreases the Cash account (asset) by $1,200.

Summary

 Debits increase assets and expenses while decreasing liabilities and equity.
 Credits increase liabilities, equity, and income while decreasing assets and expenses.

Conclusion

In accounting, every transaction affects at least two accounts, maintaining the balance of the
accounting equation. Understanding how to apply debits and credits is crucial for accurate
financial reporting.

Basic Concepts

1. Debit (Dr): An entry on the left side of an account. It represents an increase in assets or
expenses, and a decrease in liabilities or equity.
2. Credit (Cr): An entry on the right side of an account. It represents an increase in
liabilities, equity, or income, and a decrease in assets or expenses.

The Accounting Equation

The accounting equation is:

Copy
Assets = Liabilities + Equity

This equation must always be in balance, meaning that every debit entry must have a
corresponding credit entry.
Example Transactions

1. Purchase of Equipment

 Transaction: A company purchases equipment for $5,000 cash.

Journal Entry:

 Debit Equipment (asset) $5,000

 Credit Cash (asset) $5,000

Explanation:

 Increases the Equipment account (asset) by $5,000.

 Decreases the Cash account (asset) by $5,000.

2. Taking a Loan

 Transaction: A company takes a loan of $10,000.

Journal Entry:

 Debit Cash (asset) $10,000

 Credit Loan Payable (liability) $10,000

Explanation:

 Increases the Cash account (asset) by $10,000.

 Increases the Loan Payable account (liability) by $10,000.

3. Sale of Goods

 Transaction: A company sells goods for $2,000 cash.

Journal Entry:

 Debit Cash (asset) $2,000

 Credit Sales Revenue (revenue) $2,000

Explanation:

 Increases the Cash account (asset) by $2,000.

 Increases the Sales Revenue account (equity) by $2,000.

4. Paying Rent
  Transaction: A company pays $1,200 for rent.

Journal Entry:

 Debit Rent Expense (expense) $1,200

 Credit Cash (asset) $1,200

Explanation:

 Increases the Rent Expense account (expense) by $1,200.

 Decreases the Cash account (asset) by $1,200.

Summary

 Debits increase assets and expenses while decreasing liabilities and equity.
 Credits increase liabilities, equity, and income while decreasing assets and expenses.

Conclusion

In accounting, every transaction affects at least two accounts, maintaining the balance of the
accounting equation. Understanding how to apply debits and credits is crucial for accurate
financial reporting.

Here's a detailed module on debits and credits in accounting, including definitions, principles,
examples, and practical applications.

Module: Understanding Debits and Credits

1. Introduction to Debits and Credits

In accounting, every transaction affects at least two accounts. The system of debits and credits
helps maintain the accounting equation and ensures that the financial statements are balanced.

 Debit (Dr): An entry on the left side of an account.

 Credit (Cr): An entry on the right side of an account.

2. The Accounting Equation

The fundamental accounting equation is:

Assets = Liabilities + Equity

This equation must always balance, meaning total debits must equal total credits.

3. Rules of Debits and Credits

Account Type Debit (Dr) Credit (Cr)
Assets Increase Decrease
Liabilities Decrease Increase
Equity Decrease Increase
Revenue Decrease Increase
Expenses Increase Decrease

4. Detailed Examples

Example 1: Purchasing Equipment

 Transaction: A company buys equipment for $5,000 cash.

Journal Entry:

 Debit Equipment (asset) $5,000

 Credit Cash (asset) $5,000

Example 2: Taking a Loan

 Transaction: A company takes out a $10,000 loan.

Journal Entry:

 Debit Cash (asset) $10,000

 Credit Loan Payable (liability) $10,000

Example 3: Selling Goods

 Transaction: A company sells products for $2,000.

Journal Entry:

 Debit Cash (asset) $2,000

 Credit Sales Revenue (equity/revenue) $2,000

Example 4: Paying Rent

 Transaction: A company pays $1,200 for rent.

Journal Entry:

 Debit Rent Expense (expense) $1,200

 Credit Cash (asset) $1,200
5. Special Cases

a. Accruals

 Transaction: A company incurs $500 in interest expense but hasn’t paid it yet.

Journal Entry:

 Debit Interest Expense (expense) $500

 Credit Interest Payable (liability) $500

b. Deferred Revenue

 Transaction: A company receives $3,000 in advance for services to be performed later.

Journal Entry:

 Debit Cash (asset) $3,000

 Credit Unearned Revenue (liability) $3,000

6. Importance of Debits and Credits

 Accuracy: Helps maintain accurate financial records.

 Balance: Ensures that the accounting equation remains balanced.
 Analysis: Facilitates the preparation of financial statements, helping stakeholders
understand a company's financial position.

7. Practical Applications

 Bookkeeping: Debits and credits are essential for recording daily transactions.
 Financial Reporting: Accurate accounting ensures reliable financial statements.
 Auditing: Helps auditors verify the correctness of financial records.

8. Conclusion

Understanding debits and credits is crucial for anyone involved in accounting or finance.
Mastery of these concepts will help in accurately recording transactions, preparing financial
statements, and ensuring compliance with accounting principles.

This module provides a comprehensive overview of debits and credits, including definitions,
rules, examples, and their significance in accounting.

Module: Double Entry Bookkeeping

Double entry bookkeeping is a fundamental accounting principle that ensures the accounting
equation remains balanced. It involves recording each transaction in at least two accounts, where
one account is debited and another is credited.

1. Introduction to Double Entry Bookkeeping

The double entry system is based on the idea that every financial transaction has equal and
opposite effects in at least two different accounts. This system helps maintain the integrity of
financial records and provides a complete view of a business's financial position.

2. The Accounting Equation

The underlying principle of double entry bookkeeping is the accounting equation:

Assets = Liabilities + Equity

This equation must always be in balance, which means that total debits must equal total credits.

3. Basic Concepts

 Debit: An entry recorded on the left side of an account.

 Credit: An entry recorded on the right side of an account.

4. Rules of Double Entry Bookkeeping

Account Type Debit (Dr) Credit (Cr)

Assets Increase Decrease
Liabilities Decrease Increase
Equity Decrease Increase
Revenue Decrease Increase
Expenses Increase Decrease

5. Example Transactions

Example 1: Owner's Investment

 Transaction: An owner invests $10,000 cash into the business.

Journal Entry:

 Debit Cash (asset) $10,000

 Credit Owner's Equity (equity) $10,000
Example 2: Purchasing Inventory

 Transaction: A company purchases inventory for $3,000 on credit.

Journal Entry:

 Debit Inventory (asset) $3,000

 Credit Accounts Payable (liability) $3,000

Example 3: Selling Products

 Transaction: A company sells products for $2,500 cash.

Journal Entry:

 Debit Cash (asset) $2,500

 Credit Sales Revenue (revenue) $2,500

Example 4: Paying Expenses

 Transaction: A company pays $1,200 in utility bills.

Journal Entry:

 Debit Utilities Expense (expense) $1,200

 Credit Cash (asset) $1,200

6. Benefits of Double Entry Bookkeeping

 Accuracy: Reduces the likelihood of errors and fraud by requiring two entries for each
transaction.
 Comprehensive Reporting: Provides a complete picture of financial health, allowing for
better analysis and decision-making.
 Accountability: Each transaction is traceable, enhancing accountability within the
organization.

7. Common Reports Generated

 Balance Sheet: Shows the company’s assets, liabilities, and equity at a specific point in
time.
 Income Statement: Reports the company's revenues and expenses over a period,
showing the profit or loss.
 Cash Flow Statement: Provides a summary of cash inflows and outflows, indicating
liquidity.

8. Conclusion
Double entry bookkeeping is a critical system for maintaining accurate financial records. By
ensuring that every transaction is recorded in at least two accounts, businesses can achieve better
accuracy, accountability, and insight into their financial health. Understanding this system is
essential for anyone involved in finance or accounting.

This module provides a comprehensive overview of double entry bookkeeping, including its
principles, rules, examples, and benefits.

To calculate capital (or owner's equity) using the accounting equation:

Accounting Equation

Assets=Liabilities+Equity\text{Assets} = \text{Liabilities} + \
text{Equity}Assets=Liabilities+Equity

Rearranging the Equation

To find equity (capital), you can rearrange the equation:

Equity=Assets−Liabilities\text{Equity} = \text{Assets} - \
text{Liabilities}Equity=Assets−Liabilities

Example Calculation

Let's say you have the following values:

 Assets: $50,000
 Liabilities: $30,000

Using the rearranged equation:

Equity=Assets−Liabilities\text{Equity} = \text{Assets} - \
text{Liabilities}Equity=Assets−Liabilities

Substituting in the values:

Equity=50,000−30,000=20,000\text{Equity} = 50,000 - 30,000 =

20,000Equity=50,000−30,000=20,000

Conclusion

In this example, the capital (or owner's equity) is $20,000. You can use this formula to calculate
capital for any set of assets and liabilities.
ድርብ የመግቢያ ደብተር አያያዝ

ድርብ የሂሳብ መዝገብ አያያዝ እያንዳንዱን የፋይናንስ ግብይት ዴቢት እና ክሬዲት በመጠቀም ቢያንስ በሁለት ሒሳቦች
የሚመዘግብ የሂሳብ አያያዝ ዘዴ ነው። ይህ ስርዓት እያንዳንዱ የዴቢት ግቤት ተጓዳኝ የብድር ግቤት ሊኖረው ይገባል በሚለው
መርህ ላይ የተመሰረተ ነው፣ ይህም የሂሳብ ስሌት (ንብረቶች = ተጠያቂነቶች + ፍትሃዊነት) ሁል ጊዜ ሚዛናዊ ሆኖ እንዲቆይ
ያደርጋል። ይህ ዘዴ ትክክለኛነትን ያጠናክራል, የኩባንያውን የፋይናንስ ሁኔታ አጠቃላይ እይታ ያቀርባል እና ዝርዝር የሂሳብ
መግለጫዎችን ለማዘጋጀት ያመቻቻል.

ነጠላ የመግቢያ ደብተር አያያዝ

ነጠላ የሂሳብ መዝገብ አያያዝ ቀለል ያለ የሂሳብ አያያዝ ዘዴ ሲሆን እያንዳንዱን የፋይናንስ ግብይት አንድ ጊዜ ብቻ
ይመዘግባል፣ በተለይም በጥሬ ገንዘብ ደብተር ወይም ደብተር ውስጥ እንደ አንድ ግቤት። ይህ ስርዓት በዋናነት የገንዘብ
ፍሰትን እና ፍሰትን ይከታተላል፣ ይህም ለማስተዳደር ቀላል ያደርገዋል ነገር ግን ከድርብ የመግቢያ ደብተር አያያዝ ያነሰ
አጠቃላይ ነው። አነስተኛ ቴክኒካል እውቀት ስለሚያስፈልገው እና ለማቆየት ቀላል ስለሆነ በትናንሽ ንግዶች ወይም ግለሰቦች
ቀጥተኛ የፋይናንስ እንቅስቃሴዎች ይጠቀማሉ። ነገር ግን፣ የፋይናንሺያል ጤናን ሙሉ ምስል ላያቀርብ ይችላል እና በድርብ
የመግቢያ ስርዓቶች ውስጥ ያሉትን ቼኮች እና ሚዛኖች የሉትም።

ዴቢትን እና ክሬዲቶችን መረዳት በሂሳብ አያያዝ ውስጥ መሠረታዊ ነገር ነው። ከምሳሌዎች ጋር ዝርዝር ማብራሪያ ይኸውና፡-

መሰረታዊ ፅንሰ-ሀሳቦች

ዴቢት በመለያ በግራ በኩል ያለ ግቤት። የንብረቶች ወይም የወጪዎች መጨመር እና የእዳዎች ወይም የካፒታል መቀነስን
ይወክላል.

ክሬዲት (ክሬዲት)፡ በሂሳብ በቀኝ በኩል ያለ ግቤት። እሱ የእዳዎች፣ የካፒታል ፍትሃዊነት ወይም የገቢ መጨመር እና የንብረት
ወይም የወጪ መቀነስን ይወክላል።
የሂሳብ ቀመር

የሂሳብ አከፋፈል ቀመር፡-

ንብረት = ዕዳ + ካፒታል

ይህ እኩልታ ሁል ጊዜ ሚዛኑን የጠበቀ መሆን አለበት፣ ይህም ማለት እያንዳንዱ የዴቢት መግቢያ ተጓዳኝ የብድር ግቤት ሊኖረው
ይገባል።

ግብይቶች ምሳሌ

1. የመሳሪያዎች ግዢ
ግብይት፡- አንድ ኩባንያ መሣሪያዎችን በ 5,000 ዶላር በጥሬ ገንዘብ ይገዛል።

የጆርናል መመዝገብ ፡

የዴቢት እቃዎች (ንብረት) $ 5,000

ክሬዲት ጥሬ ገንዘብ (ንብረት) 5,000 ዶላር

ማብራሪያ፡-

የመሳሪያውን መለያ (ንብረት) በ 5,000 ዶላር ይጨምራል።

የጥሬ ገንዘብ ሒሳቡን (ንብረቱን) በ 5,000 ዶላር ይቀንሳል።

2. ብድር መውሰድ

ግብይት፡- አንድ ኩባንያ 10,000 ዶላር ብድር ይወስዳል።

የጆርናል መመዝገብ ፡

የዴቢት ጥሬ ገንዘብ (ንብረት) $ 10,000

የዱቤ ብድር የሚከፈል (ተጠያቂነት) $10,000

ማብራሪያ፡-

የጥሬ ገንዘብ ሒሳቡን (ንብረቱን) በ 10,000 ዶላር ይጨምራል።

ብድር የሚከፈልበትን ሂሳብ (ተጠያቂነት) በ 10,000 ዶላር ይጨምራል።

3. የሸቀጦች ሽያጭ

ግብይት፡- አንድ ኩባንያ እቃዎችን በ 2,000 ዶላር በጥሬ ይሸጣል።

የጆርናል መመዝገብ ፡

የዴቢት ጥሬ ገንዘብ (ንብረት) 2,000 ዶላር

የዱቤ ሽያጭ ገቢ (ገቢ) $2,000

ማብራሪያ፡-

የገንዘብ ሂሳቡን (ንብረቱን) በ 2,000 ዶላር ይጨምራል።

የሽያጭ ገቢ ሂሳብን (ፍትሃዊነትን) በ 2,000 ዶላር ይጨምራል።

4. ኪራይ መክፈል

ግብይት፡- አንድ ኩባንያ ለኪራይ 1,200 ዶላር ይከፍላል።

የጆርናል መመዝገብ ፡

የዴቢት ኪራይ ወጪ (ወጪ) 1,200 ዶላር

ክሬዲት ጥሬ ገንዘብ (ንብረት) 1,200 ዶላር

ማብራሪያ፡-

የኪራይ ወጪ ሂሳብ (ወጪ) በ 1,200 ዶላር ይጨምራል።

የጥሬ ገንዘብ ሒሳቡን (ንብረቱን) በ 1,200 ዶላር ይቀንሳል።

ማጠቃለያ
ዕዳዎች እዳዎችን እና ፍትሃዊነትን እየቀነሱ ንብረቶችን እና ወጪዎችን ይጨምራሉ።
ክሬዲቶች እዳዎችን፣ ፍትሃዊነትን እና ገቢን ሲጨምሩ ንብረቶችን እና ወጪዎችን ይቀንሳል።
መደምደሚያ

በሂሳብ አያያዝ ውስጥ, እያንዳንዱ ግብይት ቢያንስ ሁለት ሂሳቦችን ይነካል, የሂሳብ ሚዛን ሚዛን ይጠብቃል. ዴቢት እና ክሬዲት
እንዴት እንደሚተገበሩ መረዳት ለትክክለኛ የፋይናንስ ሪፖርት አቀራረብ ወሳኝ ነው።

5. የግዢ እቃዎች

ግብይት፡- አንድ ኩባንያ በ 3,000 ዶላር በዱቤ ይገዛል::

የጆርናል መመዝገብ ፡

የዴቢት ኢንቬንቶሪ (ንብረት) 3,000 ዶላር

ክሬዲት ሂሳቦች የሚከፈል (ተጠያቂነት) $3,000

ማብራሪያ፡-

የኢንቬንቶሪ ሒሳቡን (ንብረቱን) በ 3,000 ዶላር ይጨምራል።

ለአቅራቢው ዕዳን በመወከል የሚከፈለው ሂሳብ (ተጠያቂነት) በ$3,000 ይጨምራል።

6. ተጠያቂነትን መክፈል

ግብይት፡- አንድ ኩባንያ ከሚከፈለው ሂሳቡ 1,000 ዶላር ይከፍላል።

የጆርናል መመዝገብ ፡

የዴቢት ሂሳቦች የሚከፈሉ (ተጠያቂነት) $1,000

ክሬዲት ጥሬ ገንዘብ (ንብረት) 1,000 ዶላር

ማብራሪያ፡-

የሚከፈልበትን ሂሳብ (ተጠያቂነት) በ 1,000 ዶላር ይቀንሳል።

የጥሬ ገንዘብ ሒሳቡን (ንብረቱን) በ 1,000 ዶላር ይቀንሳል።

7. ከደንበኛ ክፍያ መቀበል

ግብይት፡- አንድ ኩባንያ ለሚያደርገው አገልግሎት ከደንበኛው 4,000 ዶላር ይቀበላል።

የጆርናል መመዝገብ ፡

የዴቢት ጥሬ ገንዘብ (ንብረት) 4,000 ዶላር

የዱቤ አገልግሎት ገቢ (ገቢ) $4,000

ማብራሪያ፡-

የጥሬ ገንዘብ ሂሳቡን (ንብረቱን) በ 4,000 ዶላር ይጨምራል።

የአገልግሎት ገቢ ሂሳብ (ፍትሃዊነት) በ$4,000 ይጨምራል።

8. የንብረት ዋጋ መቀነስ

ግብይት፡- አንድ ኩባንያ በመሳሪያው ላይ የ 500 ዶላር ቅናሽ መዝግቧል።

የጆርናል መመዝገብ ፡

የዴቢት የዋጋ ቅነሳ ወጪ (ወጪ) 500 ዶላር

የክሬዲት የተከማቸ የዋጋ ቅናሽ (ተቃራኒ ንብረት) $500

ማብራሪያ፡-

የዋጋ ቅነሳ ሂሳብ (ወጪ) በ 500 ዶላር ይጨምራል።

የተከማቸ የዋጋ ቅነሳ ሂሳብ (ንፅፅር ንብረት) በ 500 ዶላር ይጨምራል፣ ይህም የመሳሪያውን የመፅሃፍ ዋጋ ይቀንሳል።

9. የባለቤት ኢንቨስትመንት
ግብይት፡- አንድ ባለቤት 10,000 ዶላር ጥሬ ገንዘብ ወደ ንግዱ ኢንቨስት ያደርጋል።

የጆርናል መመዝገብ ፡

የዴቢት ጥሬ ገንዘብ (ንብረት) $ 10,000

የክሬዲት ባለቤት ፍትሃዊነት (ፍትሃዊነት) $ 10,000

ማብራሪያ፡-

የጥሬ ገንዘብ ሒሳቡን (ንብረቱን) በ 10,000 ዶላር ይጨምራል።

የባለቤቱን ፍትሃዊነት መለያ (ፍትሃዊነት) በ$10,000 ያሳድጋል፣ ይህም የባለቤቱን በንግዱ ላይ ያለውን ኢንቬስትመንት
ያሳያል።

10. ደመወዝ መክፈል

ግብይት፡- አንድ ኩባንያ ለሠራተኞቹ 2,500 ዶላር ደመወዝ ይከፍላል።

የጆርናል መመዝገብ ፡

የዴቢት ደሞዝ ወጪ (ወጪ) $2,500

ክሬዲት ጥሬ ገንዘብ (ንብረት) 2,500 ዶላር

ማብራሪያ፡-

የደመወዝ ወጪ ሂሳብን (ወጪን) በ 2,500 ዶላር ይጨምራል።

የጥሬ ገንዘብ ሒሳቡን (ንብረቱን) በ 2,500 ዶላር ይቀንሳል።

ማጠቃለያ
እነዚህ ምሳሌዎች የተለያዩ ግብይቶች የተለያዩ ሂሳቦችን በዴቢት እና በክሬዲት እንዴት እንደሚነኩ ያሳያሉ። እያንዳንዱ
ግብይት የኩባንያውን የፋይናንሺያል እንቅስቃሴዎች ግልጽ የሆነ መዝገብ ሲያቀርብ የሂሳብ ሒሳቡን ሚዛን ይጠብቃል። እነዚህን
መርሆዎች መረዳት ለትክክለኛው የፋይናንስ አስተዳደር አስፈላጊ ነው.

ምሳሌ 1፡ የግዢ መሳሪያዎች

ግብይት፡- አንድ ኩባንያ መሣሪያዎችን በ 5,000 ዶላር በጥሬ ገንዘብ ይገዛል።

የጆርናል መግቢያ፡
የዴቢት እቃዎች (ንብረት) $ 5,000

ክሬዲት ጥሬ ገንዘብ (ንብረት) 5,000 ዶላር

ምሳሌ 2፡ ብድር መውሰድ

ግብይት፡- አንድ ኩባንያ 10,000 ዶላር ብድር ይወስዳል።

የጆርናል መግቢያ፡

የዴቢት ጥሬ ገንዘብ (ንብረት) $ 10,000

የዱቤ ብድር የሚከፈል (ተጠያቂነት) $10,000

ምሳሌ 3፡ ዕቃዎችን መሸጥ

ግብይት፡- አንድ ኩባንያ ምርቶችን በ 2,000 ዶላር ይሸጣል።

የጆርናል መግቢያ፡

የዴቢት ጥሬ ገንዘብ (ንብረት) 2,000 ዶላር

የክሬዲት ሽያጭ ገቢ (እኩልነት/ገቢ) $2,000

ምሳሌ 4፡ ኪራይ መክፈል

ግብይት፡- አንድ ኩባንያ ለኪራይ 1,200 ዶላር ይከፍላል።

የጆርናል መግቢያ፡

የዴቢት ኪራይ ወጪ (ወጪ) 1,200 ዶላር

ክሬዲት ጥሬ ገንዘብ (ንብረት) 1,200 ዶላር

5. ልዩ ጉዳዮች

ሀ. የተከማቸ

ግብይት፡- አንድ ኩባንያ 500 ዶላር የወለድ ወጪ ቢያወጣም እስካሁን አልከፈለውም።

የጆርናል መግቢያ፡
የዴቢት ወለድ ወጪ (ወጪ) 500 ዶላር

የብድር ወለድ የሚከፈል (ተጠያቂነት) $500

6. የዘገየ ገቢ

ግብይት፡- አንድ ኩባንያ በኋላ ለሚከናወኑ አገልግሎቶች 3,000 ዶላር በቅድሚያ ይቀበላል።

የጆርናል መግቢያ፡

የዴቢት ጥሬ ገንዘብ (ንብረት) 3,000 ዶላር

ክሬዲት ያልተገኘ ገቢ (ተጠያቂነት) $3,000

7. የዴቢት እና ክሬዲት አስፈላጊነት

ትክክለኛነት፡ ትክክለኛ የፋይናንስ መዝገቦችን ለመጠበቅ ይረዳል።

ሚዛን፡ የሒሳብ ሒሳብ ሚዛን ሚዛኑን የጠበቀ መሆኑን ያረጋግጣል።
ትንተና፡ የሒሳብ መግለጫዎችን ማዘጋጀትን ያመቻቻል፣ ባለድርሻ አካላት የኩባንያውን የፋይናንስ አቋም እንዲረዱ ያግዛል።

8. ተግባራዊ መተግበሪያዎች

የሂሳብ አያያዝ፡ ዴቢት እና ክሬዲቶች ዕለታዊ ግብይቶችን ለመመዝገብ አስፈላጊ ናቸው።

የፋይናንሺያል ሪፖርት ማድረግ፡ ትክክለኛ የሂሳብ አያያዝ አስተማማኝ የሂሳብ መግለጫዎችን ያረጋግጣል።
ኦዲቲንግ፡ ኦዲተሮች የፋይናንስ መዝገቦችን ትክክለኛነት እንዲያረጋግጡ ይረዳል።

9. መደምደሚያ

ዴቢት እና ክሬዲት መረዳት በሂሳብ አያያዝ ወይም ፋይናንስ ውስጥ ለሚሳተፍ ለማንኛውም ሰው ወሳኝ ነው። የእነዚህ ጽንሰ-
ሀሳቦች ችሎታ ግብይቶችን በትክክል ለመመዝገብ, የሂሳብ መግለጫዎችን ለማዘጋጀት እና ከሂሳብ አያያዝ መርሆዎች ጋር መጣጣምን
ለማረጋገጥ ይረዳል.

10. ግብይቶች ምሳሌ

ምሳሌ 1፡ የባለቤት ኢንቨስትመንት

ግብይት፡- አንድ ባለቤት 10,000 ዶላር ጥሬ ገንዘብ ወደ ንግዱ ኢንቨስት ያደርጋል።

የጆርናል መግቢያ፡
የዴቢት ጥሬ ገንዘብ (ንብረት) $ 10,000

የክሬዲት ባለቤት ካፒታለ $ 10,000

ምሳሌ 11፡ ዕቃዎችን መግዛት

ግብይት፡- አንድ ኩባንያ በ 3,000 ዶላር በዱቤ ይገዛል::

የጆርናል መግቢያ፡

የዴቢት ኢንቬንቶሪ (ንብረት) 3,000 ዶላር

ክሬዲት ሂሳቦች የሚከፈል (ተጠያቂነት) $3,000

ምሳሌ 11፡ ምርቶች መሸጥ

ግብይት፡- አንድ ኩባንያ ምርቶችን በ 2,500 ዶላር በጥሬ ይሸጣል።

የጆርናል መግቢያ፡

የዴቢት ጥሬ ገንዘብ (ንብረት) 2,500 ዶላር

የዱቤ ሽያጭ ገቢ (ገቢ) $2,500

ምሳሌ 12፡ ወጪዎችን መክፈል

ግብይት፡- አንድ ኩባንያ 1,200 ዶላር ለፍጆታ ክፍያዎች ይከፍላል።

የጆርናል መግቢያ፡

የዴቢት መገልገያዎች ወጪ (ወጪ) $1,200

ክሬዲት ጥሬ ገንዘብ (ንብረት) 1,200 ዶላር

13. ድርብ የመግቢያ ደብተር አያያዝ ጥቅሞች

ትክክለኛነት: ለእያንዳንዱ ግብይት ሁለት ግቤቶችን በመጠየቅ ስህተቶችን እና ማጭበርበርን ይቀንሳል.

አጠቃላይ ሪፖርት ማድረግ፡ ለተሻለ ትንተና እና ውሳኔ መስጠትን በመፍቀድ ስለ ፋይናንሺያል ጤና የተሟላ ምስል ያቀርባል።
የገቢ መግለጫ (Income Statement) እና የቀሪ ሂሳብ መግለጫ (Balance Sheet) ሁለት ዋና ዋና
የሂሳብ መግለጫዎች ናቸው። እነዚህ መግለጫዎች የአንድ ድርጅት የፋይናንስ አፈፃፀም እና የፋይናንስ ሁኔታን ለመገምገም
ያስችላሉ። ከታች የሁለቱን መግለጫዎች ማብራሪያ እና ምሳሌዎች በአማርኛ አቀርባለሁ።

1. የገቢ መግለጫ (Income Statement)

የገቢ መግለጫ የአንድ ድርጅት በተወሰነ ጊዜ ውስጥ የሚገኝ ገቢ፣ ወጪ፣ እና ትርፍ (ወይም ኪሳራ) ያሳያል። አብዛኛውን ጊዜ
ለአንድ ወር፣ ለሶስት ወር (ሩብ ዓመት)፣ ወይም ለአንድ �ለቀት ይዘጋጃል።

የገቢ መግለጫ አካላት

1. ገቢ (Revenue): የድርጅቱ �ሽያጭ እና ሌሎች ገቢዎች።

2. የሽያጭ ወጪ (Cost of Goods Sold - COGS): ሸቀጦችን ለማምረት የሚወጡ ወጪዎች።
3. ጠቅላላ ትርፍ (Gross Profit): ገቢ ሲቀነስ የሽያጭ ወጪ።
4. የሥራ ወጪዎች (Operating Expenses): ሽያጭ፣ �ስተዳደር እና �ብዛት ወጪዎች።
5. የሥራ ትርፍ (Operating Income): ጠቅላላ ትርፍ ሲቀነስ የሥራ ወጪዎች።
6. ንጹህ ትርፍ (Net Income): የሥራ ትርፍ ሲቀነስ ግብር እና ሌሎች ወጪዎች።
ምሳሌ የገቢ መግለጫ

አካል መጠን (ብር)

ገቢ (Revenue) 500,000
አካል መጠን (ብር)

(200,000
የሽያጭ ወጪ (COGS)
)

ጠቅላላ ትርፍ (Gross Profit) 300,000

(120,000
የሥራ ወጪዎች (Operating Expenses)
)

የሥራ ትርፍ (Operating Income) 180,000

ግብር (Taxes) (30,000)

ንጹህ ትርፍ (Net Income) 150,000

2. የቀሪ ሂሳብ መግለጫ (Balance Sheet)

የቀሪ ሂሳብ መግለጫ የአንድ ድርጅት የፋይናንስ ሁኔታን በተወሰነ ቀን ያሳያል። እሱም
የድርጅቱን ንብረቶች፣ ዕዳዎች እና የባለቤትነት አቅም (Equity) ያሳያል።

የቀሪ ሂሳብ መግለጫ አካላት

1. ንብረቶች (Assets): ድርጅቱ የሚያልቅስባቸው ሀብቶች።

o የአሁን ንብረቶች (Current Assets): በአንድ ዓመት ውስጥ ወደ ገንዘብ ሊቀየሩ የሚችሉ
ሀብቶች።

o ረጅም ጊዜ ንብረቶች (Non-Current Assets): ከአንድ ዓመት በላይ የሚቆዩ ሀብቶች።

2. ዕዳዎች (Liabilities): ድርጅቱ ለሶስተኛ ወገኖች ያለባቸው ግዴታዎች።

o የአሁን ዕዳዎች (Current Liabilities): በአንድ ዓመት ውስጥ መክፈል ያለባቸው ግዴታዎች።

o ረጅም ጊዜ ዕዳዎች (Long-term Liabilities): ከአንድ ዓመት በላይ የሚቆዩ ግዴታዎች።

3. የባለቤትነት አቅም (Equity): የድርጅቱ ባለቤቶች ያላቸው �ለቀት።

ምሳሌ የቀሪ ሂሳብ መግለጫ

አካል መጠን (ብር)

ንብረቶች (Assets)

የአሁን ንብረቶች (Current Assets) 230,000

ረጅም ጊዜ ንብረቶች (Non-Current Assets) 450,000

ጠቅላላ ንብረቶች 680,000

አካል መጠን (ብር)

ዕዳዎች (Liabilities)

የአሁን �ዳዎች (Current Liabilities) 100,000

ረጅም ጊዜ ዕዳዎች (Long-term Liabilities) 200,000

ጠቅላላ ዕዳዎች 300,000

የባለቤትነት አቅም (Equity)

የአክስዮን ካፒታል (Share Capital) 300,000

�ተጠራቀመ ትርፍ (Retained Earnings) 80,000

ጠቅላላ የባለቤትነት አቅም 380,000

ጠቅላላ ዕዳዎች እና የባለቤትነት አቅም 680,000

ቀመሮች (Formulas)

1. የገቢ መግለጫ
o ንጹህ ትርፍ = ገቢ - ወጪዎች

2. የቀሪ ሂሳብ መግለጫ

o ንብረቶች = ዕዳዎች + የባለቤትነት አቅም

እስቲ አንድ ምሳሌ በመጠቀም የገቢ መግለጫ (Income Statement) እና የቀሪ ሂሳብ መግለጫ (Balance
Sheet) እንዴት እንደሚሰሩ በአማርኛ እናብራራ።

ምሳሌ
የአቢሲ ኩባንያ የሚከተሉትን ውሂቦች አሉት።

1. ገቢ (Revenue): 1,000,000 ብር
2. የሽያጭ ወጪ (COGS): 600,000 ብር
3. የሥራ ወጪዎች (Operating Expenses): 200,000 ብር
4. ግብር (Taxes): 50,000 ብር
 5. ንብረቶች (Assets):
o የአሁን ንብረቶች (Current Assets): 500,000 ብር

o ረጅም ጊዜ ንብረቶች (Non-Current Assets): 1,000,000 ብር

6. ዕዳዎች (Liabilities):
o የአሁን ዕዳዎች (Current Liabilities): 300,000 ብር

o ረጅም ጊዜ ዕዳዎች (Long-term Liabilities): 400,000 ብር

7. የባለቤትነት አቅም (Equity):

o የአክስዮን ካፒታል (Share Capital): 700,000 ብር

o የተጠራቀመ ትርፍ (Retained Earnings): 100,000 ብር

1. የገቢ መግለጫ (Income Statement)

አካል መጠን (ብር)

1,000,00
ገቢ (Revenue)
0

(600,000
የሽያጭ ወጪ (COGS)
)

ጠቅላላ ትርፍ (Gross Profit) 400,000

(200,000
የሥራ ወጪዎች (Operating Expenses)
)

የሥራ ትርፍ (Operating Income) 200,000

ግብር (Taxes) (50,000)

ንጹህ ትርፍ (Net Income) 150,000

2. የቀሪ ሂሳብ መግለጫ (Balance Sheet)

አካል መጠን (ብር)

ንብረቶች (Assets)

የአሁን ንብረቶች (Current Assets) 500,000

ረጅም ጊዜ ንብረቶች (Non-Current Assets) 1,000,00

አካል መጠን (ብር)

1,500,00
ጠቅላላ ንብረቶች
0

ዕዳዎች (Liabilities)

የአሁን ዕዳዎች (Current Liabilities) 300,000

ረጅም ጊዜ ዕዳዎች (Long-term Liabilities) 400,000

ጠቅላላ ዕዳዎች 700,000

የባለቤትነት አቅም (Equity)

የአክስዮን ካፒታል (Share Capital) 700,000

የተጠራቀመ ትርፍ (Retained Earnings) 100,000

ጠቅላላ የባለቤትነት አቅም 800,000

1,500,00
ጠቅላላ ዕዳዎች እና የባለቤትነት አቅም
0

ማብራሪያ

1. የገቢ መግለጫ:
o የኩባንያው ንጹህ ትርፍ 150,000 ብር ነው። ይህ የሚሰላው ገቢ ሲቀነስ ወጪዎች እና ግብር ነው።

2. የቀሪ ሂሳብ መግለጫ:

o ንብረቶች = ዕዳዎች + የባለቤትነት አቅም

o 1,500,000 = 700,000 + 800,000

o ይህ ቀመር በትክክል ተስማምቷል።

o የባለቤትነት አቅም = 1500000-700000 = 800000

የቀሪ ሂሳብ መግለጫ (Balance Sheet) የአንድ ድርጅት የፋይናንስ ሁኔታን በተወሰነ ቀን የሚያሳይ የሂሳብ መግለጫ ነው።
እሱም የድርጅቱን ንብረቶች፣ ዕዳዎች እና የባለቤትነት አቅም (Equity) ያሳያል። ቀሪ ሂሳብ መግለጫው የሚከተለውን ቀመር
ይከተላል።

ንብረቶች = ዕዳዎች + የባለቤትነት አቅም

የቀሪ ሂሳብ መግለጫ ምሳሌ (Balance Sheet Example)

የአቢሲ ኩባንያ
በዲሴምበር 31፣ 2023 ዓ.ም

አካል ዝርዝር መጠን (ብር)

ንብረቶች (Assets)

የአሁን ንብረቶች (Current Assets)

- ጥሬ ገንዘብ (Cash) 100,000

- የተጣራ ሂሳብ (Accounts Receivable) 50,000

- እቃዎች (Inventory) 80,000

ጠቅላላ የአሁን ንብረቶች 230,000

ረጅም ጊዜ ንብረቶች (Non-Current Assets)

- መሳሪያዎች (Equipment) 150,000

- ህንፃ (Building) 300,000

ጠቅላላ ረጅም ጊዜ ንብረቶች 450,000

ጠቅላላ ንብረቶች 680,000

ዕዳዎች (Liabilities)

የአሁን ዕዳዎች (Current Liabilities)

- የተረጋገጠ ዕዳ (Accounts Payable) 40,000

- የአጭር ጊዜ ብድር (Short-term Loans) 60,000

አካል ዝርዝር መጠን (ብር)

ጠቅላላ የአሁን ዕዳዎች 100,000

ረጅም ጊዜ ዕዳዎች (Long-term Liabilities)

- የረጅም ጊዜ ብድር (Long-term Loans) 200,000

ጠቅላላ ረጅም ጊዜ ዕዳዎች 200,000

ጠቅላላ ዕዳዎች 300,000

የባለቤትነት አቅም (Equity)

- የአክስዮን ካፒታል (Share Capital) 300,000

- የተጠራቀመ ትርፍ (Retained Earnings) 80,000

ጠቅላላ የባለቤትነት አቅም 380,000

ጠቅላላ ዕዳዎች እና የባለቤትነት አቅም 680,000

ትርጉም እና ማብራሪያ

1. ንብረቶች (Assets): ድርጅቱ የሚያልቅስባቸው ሀብቶች።

o የአሁን ንብረቶች (Current Assets): በአንድ ዓመት ውስጥ ወደ ገንዘብ ሊቀየሩ የሚችሉ ሀብቶች።

o ረጅም ጊዜ ንብረቶች (Non-Current Assets): ከአንድ ዓመት በላይ የሚቆዩ ሀብቶች።

2. ዕዳዎች (Liabilities): ድርጅቱ ለሶስተኛ ወገኖች ያላቸው ግዴታዎች።

o የአሁን ዕዳዎች (Current Liabilities): በአንድ አመት ውስጥ መክፈል ያለባቸው ግዴታዎች።

o ረጅም ጊዜ ዕዳዎች (Long-term Liabilities): ከአንድ ዓመት በላይ የሚቆዩ ግዴታዎች።

3. የባለቤትነት አቅም (Equity): የድርጅቱ ባለቤቶች ያላቸው ድርሻ።

ቀመር

ንብረቶች = ዕዳዎች + የባለቤትነት አቅም

በምሳሌው ውስጥ፡

 ንብረቶች = 680,000 ብር

 ዕዳዎች = 300,000 ብር

 የባለቤትነት አቅም = 380,000 ብር

ቀመሩ በትክክል አስተማማምቷል።