Meerto xisaabeed :(accounting cycle):-
1) in analyze ama lafa gurid lagu sameeyo dhacdada dhacday iyo account ga ay ka dhacday ,iyo ma debit by ka siyaday mise credit ,madhacdo maaliyadeedba mise maaha (financial or non financial event) kadibna journalka lo raro.
2) in dhacdadi maliyadeed lo so raro (ledger) ka o ah buga ino haya dhaman akonada aynu xisaabinayno.
3)in la diyaariyo waxa lo yaqaan (un adjusted trial balance) oo ah jadwalka ama jaan tuska ino cadeynaya dhacdadni ma debit ba ka ziyaday mise credit isla markaana wixi qalada trial balance ga aya saxaya.
4)in la kala jaro waxa aynu isticmalnay iyo waxa ino hadhay ( adjustment)...
Maslan hadi ganacsigu insurance ama caymis si qadimay shan bilod ah o laba isticmalno wa in aan qorna in 3 bilood hadhay ...sido kle qima dhaca, kirada Iwm.
5) in la diyaariyo spread sheet oo iyadu inaga saacidaysa in balance siga akoonada si fudud uso sarno after adjustment ga.
6)akoon walba inti ka hadhay in ledgerka lagu qoro si update u ahado account gu.
7)in la diyaro udjusted trial balance o tani talaabadi sedexad(unjusted trial balance) waxay kaga duwanthy in dhaman akoonada laga so jaray wixi laga isticmaalay kliya lgu qoro waxa hda la hayo.
8)in la diyaariyo financial statement gi afarta ahaa (income statement,balance sheet, owner's equity, statement of cash flow) sida ay u kala horeeyan ayaana lo diyarinaya.
9) in aan xidhno nominal acounts ka ama accounts ka xidhma ,(Closing entries) si aanay ugu gudbin xisaab xidhka kan ladiyarinayo ku xiga.
(Accounts:nominal & real acounts) kliya nominalka aya xirma lkn real ka ma xirmo.
10) marka nominal accounts ki laga saaro mesha waxa la balance garaynaya inti so hartay (post closing trial balance).
Note:
Tilaaboyinkan 10 ka ah waa kuwa mostly ay raacan sharikaat ka ganacsigu, lkn wax waa laga boodi karaa , sido klena waa la sookobi karaa iyado kolba lo eegayo siyaasatka shirkada diryarsanysa.
#abdiqani_sheikh.
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