Development Bank of Ethiopia: Ethiopian Chamber of Commerce & Sectoral Associations

የኢትዮጵያ የንግድና ዘርፍ ማኅበራት ምክር ቤት
የኢትዮጵያ ልማት ባንክ

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Development Bank of Ethiopia Ethiopian Chamber of Commerce &
Sectoral Associations
በኢትዮጵያ ልማት ባንክ

እና
በኢትዮጵያ የንግድና ዘርፍ ማኅበራት ምክር ቤት
አዳማ ኢትዮጵያ
ሚያዝያ 2013
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እንደምን
አደራችሁ?
እንኳን ደህና
መጣችሁ!!!
የሥልጠና ርዕስ
የሂሳብ መግለጫ አዘገጃጀትና እና

ትንተና
ዝግጅት
በ : ቴዎድሮስ እንዳለ፣
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ስ.ቁ.፡ 0941-914141/0972-818181 ፤
ኢሜል: teddy401994@gmail.com ፤
ዌብ ሳይት: www.matedinstitute.com
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መግቢያ - መጠይቅ
1) ፋይናንስ የአንድ ቢዝነስ ህልውናና የጀርባ አጥንት ነው፡፡
2) ይህ ፋይናንስ ቀጣይነት እንዲኖረው አግባብነት ያለው አካውንቲንግ ሲስተም
መዘርጋት ግዴታ ነው፡፡
3) ይህ ሲሆን ቢዝነሱ ትርፉንና ኪሳራዉን በአግባቡ እየመዘገበ እንዲሁም
ያለበትን ሁኔታ በአግባቡ መመዘን እና ኣስፈላጊውን እርምት በጊዜ እንዲወስድ
ይረዳዋል፡፡
4) እዳዉን ለመክፈልም በቂ አቅም ይፈጥርለታል፡፡
5) አበዳሪዎችም በቀጣይነት ፋይናንስ ለማድረግ ዝግጁ ይሆናሉ፡፡
የዓለማችን ባለፀጎችና ታዋቂ ሰዎች አባባልና የህይወት ፍልስፍና
አጭር የህይወት ታሪክ

• ኒውተን ዲ ባከር ጁኒየር
• አ.ኤ.አ ዲሰምበር 3 1937 -
ዲሰምበር 25, 1971
• የህግ ባለሙያ ፖለቲከኛ እና
የመንግስት ባለስልጣን
• 37ኛ ከንቲባ ክሊቭላንድ ኦሃዩ
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የዓለማችን ባለፀጎችና ታዋቂ ሰዎች አባባልና የህይወት ፍልስፍና
አጭር የህይወት ታሪክ

• ዳቪድ ሮክፊለር
• አ.ኤ.አ ጁን 12, 1915 –
ማርች 20, 2017
• የባንክ ባለሙያ
• ቸስ ማንሃተን ኮርፖሬሽን
-ሊ/መንበር እና ዋና ሥራ
አስፈፃሚ
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የሥልጠናው አካሄድ
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1) የጊዜ አስተዳደር
(የሥልጠናው አስተባባሪ እና ሰዓት
ተቆጣጣሪ)
2) የሥልጠና ደንቦችን ማውጣት
3) የአነቃቂ ቡድን (Fun Groups &
Funny Vedios)
የሥልጠናው ደንቦች
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1) ሥልጠናውን በንቃት መከታተል

2) የሰውን ሀሳብ ማክበር
3) ሰዓት ማክበር
4) የጎንዮሽ ወሬ አለማውራት
5) ሌሎች በሚናገሩበ
6) … ሞባይል አለማስጮህ
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ትውውቅ
ስም
የትምህርት ዝግጅት
የሥራ ልምድ
የወደፊት ራዕይ
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የአሠልጣኙ የትምህርት
ዝግጅት የሥራ ልምድ
ሥም፡ ቴዎድሮስ እንዳለ
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የትምህርት ዝግጅት :
 MSc and BA in Accounting and Finance
 IFRS TOT Certified by AABE & IASB
 IFRS for SMEs TOT Certified by AABE in collaboration with
ACCA UK
 IPSAS TOT Certified by AABE & IASB
 Asset Valuation TOT Certified by AABE
 HDP: Advanced TOT Certified by MoE & AAU
 Authorized Accountant (CPA) by FDRE: AABE
 Business & Management Consultant Certified by EMI
 EIC Insurance Agent certified by NBE
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የሥራ ልምድ
1) ማቴድ ሥራ አመራርና ምርምር ተቋም (MATED Management &
Research Institute)
 የድርጅቱ መስራችና ባለቤት
 ለአለፉት 7 ዓመታት
 አማካሪ (በተለይ IFRS, IPSAS, IFRS for SMEs, Asset Valuation, Business Plan,
Feasibility Study & Marketing Research etc) እና አሰልጣኝ
2) ታፍ እና ማፍ ፋይናንሻል ሶሉሽን ሊትድ (TAAF Financial Solutions Ltd)
 የድርጅቱ መስራችና ባለቤት
 ለአለፉት 10 ዓመታት
 የተፈቀደለት የሂሳብ አዋቂና አማካሪ[Authorized Accountant (CPA)]
3) አአዮ (AAU) እና ሌሎች የመንግስትና የግል ከፍተኛ የት/ት ተቋማት
 ለአለፉት 22 ዓመታት አማካሪ, አሰልጣኝ እና ሌክቸረር
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የሥልጠና እና ማማከር የሥራ ልምድ ዝርዝር @

ማቴድ ማኔጅመንት ኢንስቲትዮት
MATED Consultancy & Training Experience
(IFRS)
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1) Ethiopian Crown Cork & Can Manufacturing Share Company
2) Macro General Contractor PLC
3) Else Addis Industrial Development PLC (Acquired By: Development Bank Of
Ethiopia (DBE)
4) BITMAS General Business PLC
5) Abogne General Trading
6) AFREMART Hotel & Real Estate
7) DROGA Pharma PLC
8) Pasqua Giuseppe Private Limited Company
9) AB Zone Trading PLC
10) Ecom Consulting PLC
(IFRS)
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11) Wegeret Construction Plc
12) Elgel Hotel & Spa
13) Andinet Education & Training Plc
14) Horata Engineering Plc
15) Liyana Healthcare Plc
16) Dire Industries Plc
17) Shimzal Plc
18) Century Compact Transformer & Swich Gear Manufacturing Plc
19) Azzeman Hotel
20) Sapphire Addis Hotel
21) Emergency Relief Transport Enterprise (Erte)
22) ETUR Textile Plc
(IFRS)
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23) Magercon Construction PLC
24) Ethio-sudan Tebib Hospital PLC
26) Kuru Ethiopia Coffee Development PLC
27) St. Gabriel General Hospital PLC
28) Adey Tensae Media & Entertainment PLC
29) ETC
(Asset Valuation)
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1) Plan International Ethiopia
2) Alphasol Modular Energy Plc
3) Yirdaw Mekonnen Reda (YirdawYBM)
4) Wegeret Construction Plc
5) Andinet Education & Training Plc
6) Liyana Healthcare Plc
7) St. Gabriel General Hospital Plc
8) Shimzal Plc
9) Golden Tulip Addis Ababa Hotel
10) Walyia Hotel
11) Dire Industries Plc
12) ETC
(IPSAS)
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1) Plan International Ethiopia (PIE);
2) Ethiopian Center for Disability and Development (ECDD);
3) Network Of Organizations of/for The Visually Impaired & the Blind
(NOVIB)
4) Ethiopian National Disability Action Network (ENDAN)
5) Federation of Ethiopian Associations of Persons with Disabilities
(FEAPD)
6) Help For Persons With Disabilities Organization (HPDO)
7) GERMAN Leprosy & TB Relief Association
8) Ethiopian Catholic Church Development Association;
9) Sele-Enat Charity Organization;
10) PATHFINDER Ethiopia
11) Mekidem Ethiopia
12) Farm Africa;
13) ETC
(IFRS for SMEs)
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1) Stay Easy Hotel

2) Alpasol Modular Energy;
3) Pasqua Jussepe Plc.;
4) Horota Engineering Plc;
5) Econ Consultancy Plc.;
6) Dawe Tour & Travel Plc.;
7) Zerufam Industry Plc.;
8) ETC
MATED Training Experience
(Other Related Trainings)
1) Finance for Non Finance Mangers: Ethiopian Electric Power (EEP), Ethiopian
Orthodox Church Development Association;
2) Internal Control & Audit: Commercial Bank of Ethiopia (CBE)
3) Performance & Compliance Audit: Ethiopian Postal Enterprise (EPE), Ethiopian
Water Works , Etc.
4) Computerized Accounting System : Addis Ababa Housing Development Project
20 Office (AAHDPO), FDRE Ministry of Education, FDRE Metals Industry
Development Institute, Etc.
5) IFRS/IPSAS based Peachtree Accounting : Authorized Accountants and
Consultants, etc.
6) Etc.
ለፈገግታ
(Funny Videos)
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የሥልጠናው ዋና ኣላማ
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የሥልጠናው ዋና አላማ ፡
1) የሂሳብ መግለጫ አዘገጃጀት እና ትንተናን በቂ እውቀት ማስጨበጥ ፤
2) ጥቃቅንና ኣነስተኛ ኢንተርፕራይዞች የተበደሩትን ብር በአግባቡ መጠቀም
እንዲችሉ ፤ እንዲሁም እያንዳንዱ ገቢ እና ወጪ በሚመለከት አካውንቲንግ
ጉልህ ሚና ይጫወታል፤
3) ጥቃቅንና ኣነስተኛ ኢንተርፕራይዞች ገበያ ላይ ተወዳዳሪ ሆነው እንዲዘልቁ
ቁመናቸው በየጊዜው መመዘን ኣለባቸው ፤ ለዚህም የኣካውንቲንግ ሚና
የሚናቅ አይደለም፡፡
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የሥልጠናው ንዑስ አላማዎች
ሥልጠናው ሲጠናቀቅ ሠልጣኙ:
1) የ የሂሳብ መዝገብ አያያዝ /አካውንቲንግ/ኡደትን ይገነዘባል /Accounting Cycle ፤
2) የ ሂሳብ መግለጫ አይነቶችን ይለያል / Types of Financial Statements ፤
3) የ እያንዳንዱ የሂሳብ መግለጫዎች ኤለመንቶችን ይለያል/ Financial Statements

Elements ፤
4) የተለያዩ የሂሳብ መግለጫዎችን ማዘጋጀት ይችላል / Financial Statements ፤
5) የሂሳብ መግለጫ መተንተኛ መንገዶችን ይገነዘባል / Financial Statements Analysis

Techniques
6) የሂሳብ መግለጫ መተንተን ይችላል / Financial Statements Analysis

የሂሳብ መዝገብ አያያዝ ማለት ምን ማለት ነው?
(What is Accounting?)
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 የሂሳብ መዝገብ አያያዝ (Accounting) ሦስት ዋና ዋና ክዋኔዎችን ይይዛል ፤

እነርሱም ፤-
 የመለየት ሂደት (identifies),

 የምዝገባ ሂደት (records), and
 ሪፖርት የማዘጋጀት ሂደት (communicates)
the economic events of an organization to interested users.
የሂሳብ መዝገብ አያያዝ ማለት ምን ማለት ነው?
(What is Accounting?)
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The THREE Activities of the accounting process
The accounting process includes

the bookkeeping function.
ይሞክሩት!
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ምሳሌ: Are the

የሚከተሉት followingይመዘገባሉ/አይመዘገቡም?
ክስተቶች events recorded in the accounting records?
Discuss product
ኮምፒውተር ገዛ design with
Event የቢሮ ኪራይ ከፈለ
(Purchase computer) customer.
(Pay rent)
Criterion Is the financial position (assets, liabilities, or equity) of the company

changed?
Record/ Don’t Record

27 የሂሳብ መረጃው ማን ይጠቀምበታል ብለው ያስባሉ?
Internal Users External Users

Taxing
Human Resources
Authorities
Labor Unions
Finance
Management Customers
Creditors
Marketing Regulatory
Agencies
Investors
የሂሳብ መረጃው ማን ይጠቀምበታል ብለው ያስባሉ? ይሞክሩት!
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Common Questions Asked User

1. Can we afford to give our employees a
pay raise? Human Resources
2. Did the company earn a satisfactory
income? Investors
3. Should any product lines be eliminated?
Management
4. Is cash sufficient to pay dividends to
shareholders? Finance
5. What price for our product will maximize net
income? Marketing
6. Will the company be able to pay its debts?
Creditors
የሂሳብ መዝገብ አያያዝ ኡደት (Accounting Cycle)..
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1) Business Transactions ( ግብት)

 Transactions: Financial transactions አካውንቲንግ የሚጀምረው
ብር ነክ እንቅስቃሴ ሲኖር ነው። እንደ መግዛት፣ መሸጥ፤ እዳ ምክፈል ..
2) Journal Entries (መመዝገብ)
 ምዝገባ: ብር ነክ እንቅስቃሴው በማስረጃ ሲደገፍ ቀጣይ ስራ የሚሆነው
መመዝገብ ነው።
 ይህም በ ደቢት እና በክረዲት መልክ መመዝገብ ይኖርበታል።
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3) Posting ( ወደ ዋና ሌጀር ማስተላለፍ )

 የተመዘገቡት የሂሳብ እንቅስቃሴዎች ወደ ዋናው ሌጀር ማስተላልፍ
4) Prepare Trial Balance (የባላንስ ሚዛን መሞከሪያ ማዘጋጀት)
 ከዋናው ሌጀር ድምር ለያንዳንዱ የሂሳብ መደብ ማዘጋጀት እና ደቢት
ባላንስ ከ ክረዲት ባላንስ እኩል መሆኑን ማረጋገጥ።
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5) Worksheet
 የሚስተካከሉ እንቅስቃሴዎችን በቀላሉ ለማካተት እና የሂሳብ መግለጫውን
በቀላሉ ለማዘጋጀት የሚረዳ ባለ አስር ኮለምን ሰንጠረዥ ነው።
6) Adjusting Entries (ማስተካከያ)
 በዓመት መጨረሻ ማስተካከያ መደረግ ኣለበት፡፡
33
7) Financial Statements (የሂሳብ መግለጫዎች)

 ማስተካከያው ካስገባን በኋላ ኣመታዊ የሂሳብ መግለጫ ዪዘጋጃል። ባላንስ ሺት፤ ገቢ ወጪ፣
የካሽ ፍሎው መግለጫዎችን ያካትታል።
8) Closing Entries (መዝጋት)
 ግዝያዊ አካውንቶች እንደ ገቢ፣ ወጪ በኣመቱ መጨረሻ ይዘጋሉ። እነ ሃብት፣ እዳ እና
የተጣራ ካፒታል የመዝጊያ ባላንሳቸው ዪዘው ወደ ቀጣይ ኣመት ዪዘዋወራሉ።
የሂሳብ መግለጫ ኣይነቶች/Financial Statements
34
1) የሃብትና እዳ መግለጫ ( Statement of Financial Position or

Balance Sheet)
2) የገቢ ና ወጪ መግለጫ ( Statement of Financial
Performance or Income Statement)
3) የካፒታል/ የተጣራ ሃብት መግለጫ (Statement of Owners’
Equity or Capital Statement)
4) የጥሬ ገንዘብ ፍሰት መግለጫ (Statement of Cash Flow)
35
36
37
ለፈገግታ
(Funny Videos)
38
የሂሳብ መግለጫ ኢለመንቶች (Elements of FSs)
39
1) Assets (ሃብት) ;
2) Liabilities (እዳ) ;
3) Equity(የተጣራ ሃብት) ;
4) Revenue (ገቢ) ; እና
5) Expenses (ወጪ)
40
የሂሳብ መግለጫ ማዘጋጀት…
የሃብትና እዳ መግለጫ ማዘጋጀት ( Balance Sheet)
1)የ ሃብቶች ዋጋ ማስላት፣ ኣጠቃላይ ቫልዩ ከዋናው ሌጀር ማስላት ( calculate
the value of both current and fixed asset from the General
Ledger )
2)የ እዳ ዋጋ ማስላት፡ ኣሁንም ከዋናው ሌጀር የያንዳንዱ እዳ ማለትም የኣጭር
ግዜም የረጅም ግዜ እዳ ዋጋ ማስላት
3)የ ሃብት እና የእዳ ዋጋን በማቀናነስ የተጣራ ሃብት ማስላት
4) ፎርማቱን ጠብቆ መግለጫውን ማዘጋጀት
41
የገቢና ወጪ መግለጫ ለማዘጋጀት ( Income Statement)

1) የተጣራ ሽያጭ (Revenue) ማስላት
2) የተሸጡ እቃዎች ማምረቻ (መግዣ) ዋጋን መቀነስ ( Less Cost of Goods Sold)
3) ያልተጣራ ትርፍ ማስላት ( Calculate Gross profit )
4) የድርጅቱ ሥራ ማስኬጃ ወጭዎችን ማስላት ( List the Company's Operating
Expenses)
5) ሌሎች ወጪዎች ካሉ ማስላት ( List Non-operating Expense)
6) የተጣራ ትርፍ (Net Income/Loss) ማስላት
7) ፎርማቱን ጠብቆ መግለጫውን ማዘጋጀት
42
የጥሬ ገንዘብ ፍሰት ለማዘጋጀት ( Statement of Cash Flow)

1) ከተጣራው ትርፍ ጀምር ( Start with the net income)
2) ከኦፐሬቲንግ ስራዎች ጋ የተያያዘ የ ካሽ ገቢ እና ወጪን በማወዳደር የተጣራ ከ ኖርማል
የቀን ተቀን የካሽ ፍሰትን ማስላት ( Start cash flows statement from
Operating Activities)
3) ኢንቨስትመንት ጋ በተያያዘ የካሽ ወጪና ገቢ በማወዳደር የተጣራ የኢንቨስትመንት የቻሽ
ፍሰት ማስላት ( Calculate cash flows from Investing Activities )
4) ፊናንሲንግጋ በተያያዘ አሁንም የተጣራ የካሽ ፍሰት ማስላት ( Calculate cash
available from Financing)
5) ፎርማቱን ጠብቆ ስቴትመንቱን ማዘጋጀት
የሂሳብ መዝገብ አያያዝ የምዝገባ ሂደት እና የሂሳብ
43
መግለጫ ዝግጅት
(Recording Process of the Transaction and
Financial Statements Preparation)
የምዝገባ ሂደት ግብአቶች (Steps in the Recording Process)
44
Analyze each transaction Enter transaction in a journal Transfer journal information to ledger accounts
Business documents, such as a

 sales slip,
 a check,
 a bill, or
 a cash register tape, provide evidence of the transaction.
የዴቢት/ክሬዲት ህጎች (Debit/Credit Rules)
45
Normal Normal
Normal Liabilities
Balance Debit Balance
Balance Credit
Credit Debit / Dr. Credit / Cr.
Assets
Equity
Debit / Dr. Credit / Cr.
Normal Balance
Chapter
3-24
Normal Balance
Normal Balance
Chapter
3-23
Chapter
3-25
Expense Revenue
Normal Balance
Normal Balance
Chapter
3-27 Chapter
3-26
የዴቢት/ክሬዲት ህጎች (Debit/Credit Rules)
46
Statement of Financial Position
Income Statement
Asset = Liability + Equity Revenue - Expense
Debit
Credit
የምዝገባ ሂደት ምሳሌዎች (Steps in the Recording Process)
47
Journalizing - Entering transaction data in the journal.

ምሳሌ: On September 1, shareholders’ invested €15,000 cash in the corporation in
exchange for share of stock, and Softbyte purchased computer equipment for €7,000 cash.
General Journal
Date Account Title Ref. Debit Credit

Sept. 1 Cash 15,000
Share capital-ordinary 15,000
Equipment 7,000
Cash 7,000
48
የነጠላና ውህድ ግብይት ምሳሌዎች (Simple and Compound Entries)

ምስሌ : On July 1, ABC Company purchases a delivery truck costing NT$420,000. It pays
NT$240,000 cash now and agrees to pay the remaining NT$180,000 on account.
General Journal
Date Account Title Ref. Debit Credit
July 1 Equipment 420,000

Cash 240,000
Accounts payable 180,000
49
የሂሳብ ቋት (The Ledger)

 General Ledger contains the entire group of accounts maintained by a
company.
Steps
51
Posting –
process of
transferring
amounts from the
journal to the ledger
accounts.
52
Chart of Accounts
Accounts and account numbers arranged in sequence in which they are presented
in the financial statements.
ለፈገግታ
(Funny Videos)
53
54
Follow these steps:

1. Determine what type of
account is involved.
2. Determine what items
increased or decreased
and by how much.
3. Translate the increases
and decreases into debits
and credits.
55
64
ትሪያል ባላንስ (Trial Balance)
65
66 ይሞክሩት!
ABC Company recorded the following transactions in a general journal during the month
of March. Post these entries to the Cash account.
Mar. 4 Cash 2,280

Service Revenue 2,280
Mar. 15 Salaries and Wages Expense 400
Cash 400
Mar. 19 Utilities Expense 92
Cash 92
ለፈገግታ
(Funny Videos)
67
የንግድ ግብይት ትንታኔና የሂሳብ መግለጫ ዝግጅት
(Transaction Analysis)
68
ግብይት (1). Investment by Shareholders. ABC Co. decides to open a computer programming
service which he names Softbyte. On September 1, 2014, they invest €15,000 cash in exchange for
€15,000 of ordinary shares.
69
ግብይት (2). Purchase of Equipment for Cash. Softbyte purchases computer equipment for
€7,000 cash.
70
ግብይት (3). Purchase of Supplies on Credit. Softbyte purchases for €1,600 from Acme Supply
Company computer paper and other supplies expected to last several months. The purchase is on
account.
71
ግብይት (4). Services Provided for Cash. Softbyte receives €1,200 cash from customers for
programming services it has provided.
72
ግብይት (5). Purchase of Advertising on Credit. Softbyte receives a bill for €250 from the
Daily News for advertising but postpones payment until a later date.
73
ግብይት (6). Services Provided for Cash and Credit. Softbyte provides €3,500 of
programming services for customers. The company receives cash of €1,500 from customers,
and it bills the balance of €2,000 on account.
74
ግብይት (7). Payment of Expenses. Softbyte pays the following expenses in cash for
September: store rent €600, salaries and wages of employees €900, and utilities €200.
75
ግብይት(8). Payment of Accounts Payable. Softbyte pays its €250 Daily News
bill in cash.
76
ግብይት (9). Receipt of Cash on Account. Softbyte receives €600 in cash from customers who
had been billed for services [in Transaction (6)].
77
ግብይት (10). Dividends. The corporation pays a dividend of €1,300 in cash.

Illustration 1-10
የሂሳብ መግለጫዎች /Financial Statements
78
79
80
ለፈገግታ
(Funny Videos)
81
የሂሳብ መግለጫ ትንተና ማካሄድ
82
1) የኣግድም ትንተና ( Horizontal Analysis)

2) የወደታች ትንተና ( Vertical Analysis)
3) Common-Size Statements
4) Trend Percentages
5) Ratio Analysis
1) የኣግድም ትንተና (Horizontal Analysis)
83
የተለያዩ
የተለያዩ የሂሳብ
የሂሳብ መግለጫዎችን
መግለጫዎችን በመጠቀም
በመጠቀም ከግዜ
ከግዜ ወደ
ወደ ግዜ
ግዜ ያለዉን
ያለዉን
ለውጥ
ለውጥ ማየት
ማየት
2) ወደታች ትንተና (Vertical Analysis)
84
የኣንድ
የኣንድ የሂሳብ
የሂሳብ መግለጫ
መግለጫ ኢለመንቶችን
ኢለመንቶችን እርስ
እርስ በራስ
በራስ በማወዳደር
በማወዳደር
ያሉበትን
ያሉበትን ሁነታ
ሁነታ ማሰስ፡
ማሰስ፡
ለምሳሌ
ለምሳሌ፡፡ የአመቱ
የአመቱ የተጣራ
የተጣራ ትርፍ
ትርፍ ከከ ኣጠቃላይ
ኣጠቃላይ ሽያጭ
ሽያጭ ኣንጻር
ኣንጻር
85
3) በመቶኛ መግለጽ
ሁሉም
ሁሉም የሂሳብ
መግለጫ ኢለመንቶች
ኢለመንቶች በመቶኛ
በመቶኛ ማየትና
ማየትና
ያሉበት
ያሉበትንን ሁኔታ
ሁኔታ መገምገም
መገምገም
86
4) Trend Percentages
የብዙ
የብዙ ኣመታት
ኣመታት የሂሳብ
መግለጫ ኢለመንቶችን
ኢለመንቶችን ከግዜ
ከግዜ ወወ ደደ ጊዜ
ጊዜ
ያሉበን
ያሉበን ሁኔታ
ሁኔታ ለማየት
ለማየት በስዕል
በስዕል መልክ
መልክ ለመግለጽ
ለመግለጽ ይረዳል
ይረዳል
5) ሬሾ ትንተና (Ratio Analysis)
87
የሂሳብ መግለጫዎቹ የተለያዩ አካውንቶች ግንኙነትን

ለማየት ይረዳል።
ለምሳሌ፡
የእዳ መጠን ከ ኣጠቃላይ ሃብት ኣንጻር ሬሾው ምን ይመስላል
የሚለዉን ያሳየናል።
ለፈገግታ
(Funny Videos)
88
89
1) የአግድም ትንተናል (ምሳሌ)
በተሰጠው የሁለት ዓመት ዳታ መሰረት

የድርጅቱ የኣግድም ትንተና ከውን
90
91
 የብር መጠን ለውጥ ለማስላት 2020 ከ 2019 አንጻር ለማስላት፡
ለውጥ =
–
92
ለውጡን በመቶኛ ለማስላት
=
93
$12,000 – $23,500 = $(11,500)

94
($11,500 ÷ $23,500) × 100% = 48.9%

95
96
97
CLOVER CORPORATION
Comparative Balance Sheets
December 31, 1999 and 1998
Increase (Decrease)
1999 1998 Amount %
Liabilities and Stockholders' Equity
Current liabilities:
Accounts payable $ 67,000 $ 44,000 $ 23,000 52.3
Notes payable 3,000 6,000 (3,000) (50.0)
Total current liabilities 70,000 50,000 20,000 40.0
Long-term liabilities:
Bonds payable, 8% 75,000 80,000 (5,000) (6.3)
Total liabilities 145,000 130,000 15,000 11.5
Stockholders' equity:
Preferred stock 20,000 20,000 - 0.0
Common stock 60,000 60,000 - 0.0
Additional paid-in capital 10,000 10,000 - 0.0
Total paid-in capital 90,000 90,000 - 0.0
Retained earnings 80,000 69,700 10,300 14.8
Total stockholders' equity 170,000 159,700 10,300 6.4
Total liabilities and stockholders' equity $ 315,000 $ 289,700 $ 25,300 8.7
98
99
ABC CORPORATION
Comparative Income Statements
For the Years Ended December 31, 2020 and 2019
Increase (Decrease)
1999 1998 Amount %
Net sales $ 520,000 $ 480,000 $ 40,000 8.3
Cost of goods sold 360,000 315,000 45,000 14.3
Gross margin 160,000 165,000 (5,000) (3.0)
Operating expenses 128,600 126,000 2,600 2.1
Net operating income 31,400 39,000 (7,600) (19.5)
Interest expense 6,400 7,000 (600) (8.6)
Net income before taxes 25,000 32,000 (7,000) (21.9)
Less income taxes (30%) 7,500 9,600 (2,100) (21.9)
Net income $ 17,500 $ 22,400 $ (4,900) (21.9)
100
CLOVER CORPORATION
Increase (Decrease)
1999 1998 Amount %
Net sales $ 520,000 $ 480,000 $ 40,000 8.3
Gross margin 160,000 165,000 (5,000) (3.0)
Sales increased
Interest expense by 8.3% while net income decreased
6,400 by 21.9%.
7,000 (600) (8.6)
Net income $ 17,500 $ 22,400 $ (4,900) (21.9)
101
CLOVER CORPORATION
Increase (Decrease)
1999 1998 Amount %
Net sales $ 520,000 $ 480,000 $ 40,000 8.3
There were
Gross increases in both cost of goods sold (14.3%)
margin and operating
160,000 expenses
165,000 (5,000) (3.0)
(2.1%). These increased costs more than offset the increase in sales, yielding an
overall decrease in net income.
Interest expense 6,400 7,000 (600) (8.6)
Net income $ 17,500 $ 22,400 $ (4,900) (21.9)
ለፈገግታ
(Funny Videos)
102
2) ወደታች ትንተና (Vertical Analysis) ምሳሌ
103
104
$82,000 ÷ $483,000 = 17% rounded

$30,000 ÷ $387,000 = 8% rounded
105
$76,000 ÷ $483,000 = 16% rounded

3) Trend Percentages ምሳሌ
106
3) Trend Percentages (ምሳሌ)
107
2014 ዳታ ቤዝ ወስደን ትሬንዱን ማየት እንችላለን
$1,991 - $1,820 = $171

$171 ÷ $1,820 = 9% rounded
4) ሬሾ ትንተና (Ratio Analysis)
109
Major Types of Financial Ratios
1) Liquidity Ratios
የድርጅቱ የ አጭር ጊዜ ብድር የመክፈል ብቃትን ይመዝናል
2) Debt Management Ratios
 የድርጅቱ የረጅም ጊዜ ብድር የመክፈል ብቃትን ይመዝናል
3) Profitability Tests
የድርጅቱ ገቢ ከሌሎች የስቴትመንቱ አካውንቶች አንጻር ይመዝናል (Relate
income to other variables)
1) Liquidity Ratios
110
a) Current Ratio:
 It measures the ability of the firm to meet short-term
obligations from its current assets.
 It is a measure of a firm’s short-term solvency.
 Generally, the Current ratio greater than or equal the standard is
desirable.
 Thus it must be 1 or more.
111
1) Liquidity Ratios
b) Quick/Acid Test Ratio :

 It measures an entity's ability to pay its current liabilities by using
its most liquid assets excluding least liquid inventories.
 Generally, Quick ratio greater than or equal to the standard is
desirable.
 Thus its quick ratio must be 1 or more.
112
2) Debt Management Ratios
Debt Ratio :
 It measures the extent to which the firm is using
borrowed money.
 Generally, creditors would like a lower debt ratio.
113
3) Profitability Ratios
a) Gross Profit Margin :

 It reflects management’s effectiveness in
 Pricing Policy,
 Generating Sales, and
 Production Efficiency.
 Generally, Gross Profit Margin Ratio greater than or equal
to the standard is desirable.
114
3) Profitability Ratios
b) Net Profit Margin :

 It indicates management’s efficiency in
 manufacturing,
 administering,
 selling,
 financing,
 pricing and
 tax management.
 Generally, Net Profit Margin Ratio greater than or equal to the standard is
desirable.
120
ለፈገግታ
(Funny Videos)
121
ማጠቃለያ
 ፋይናንስ የአንድ ቢዝነስ ህልውና የጀርባ አጥንት ነው፡፡
 ይህ ፋይናንስ ቀጣይነት እንዲኖረው አግባብነት ያለው አካውንቲንግ
ሲስተም መዘርጋት ግዴታ ነው፡፡
 ይህ ሲሆን ቢዝነሱ ትርፉና ኪሳራዉን በአግባቡ እየመዘገበ እንዲሁም
ያለበትን ፖዚሽን በኣግባቡ መመዝገብ እና ኣስፈላጊውን እርምት በግዜ እንዲወስድ
ይረዳዋል፡፡
 ከዚህም በተጨማሪ እዳዉን ለመክፈልም በቂ አቅም ይኖረዋል፡፡
 አበዳሪዎችም በቀጣይነት ፋይናንስ ለማድረግ ዝግጁ ይሆናሉ፡፡
122
የሥልጠናዉ መጨረሻ
አመሰግናለሁ!

Development Bank of Ethiopia: Ethiopian Chamber of Commerce & Sectoral Associations

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Development Bank of Ethiopia: Ethiopian Chamber of Commerce & Sectoral Associations

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የኢትዮጵያ የንግድና ዘርፍ ማኅበራት ምክር ቤት

የኢትዮጵያ ልማት ባንክ

በኢትዮጵያ ልማት ባንክ

የሂሳብ መግለጫ አዘገጃጀትና እና

አጭር የህይወት ታሪክ

አጭር የህይወት ታሪክ

1) ሥልጠናውን በንቃት መከታተል

የሥልጠና እና ማማከር የሥራ ልምድ ዝርዝር @

1) Stay Easy Hotel

3) የ እያንዳንዱ የሂሳብ መግለጫዎች ኤለመንቶችን ይለያል/ Financial Statements

4) የተለያዩ የሂሳብ መግለጫዎችን ማዘጋጀት ይችላል / Financial Statements ፤

5) የሂሳብ መግለጫ መተንተኛ መንገዶችን ይገነዘባል / Financial Statements Analysis

6) የሂሳብ መግለጫ መተንተን ይችላል / Financial Statements Analysis

 የሂሳብ መዝገብ አያያዝ (Accounting) ሦስት ዋና ዋና ክዋኔዎችን ይይዛል ፤

 የመለየት ሂደት (identifies),

The accounting process includes

ምሳሌ: Are the

Criterion Is the financial position (assets, liabilities, or equity) of the company

Record/ Don’t Record

Internal Users External Users

Common Questions Asked User

1) Business Transactions ( ግብት)

3) Posting ( ወደ ዋና ሌጀር ማስተላለፍ )

7) Financial Statements (የሂሳብ መግለጫዎች)

1) የሃብትና እዳ መግለጫ ( Statement of Financial Position or

የገቢና ወጪ መግለጫ ለማዘጋጀት ( Income Statement)

የጥሬ ገንዘብ ፍሰት ለማዘጋጀት ( Statement of Cash Flow)

Business documents, such as a

Asset = Liability + Equity Revenue - Expense

Journalizing - Entering transaction data in the journal.

Date Account Title Ref. Debit Credit

የነጠላና ውህድ ግብይት ምሳሌዎች (Simple and Compound Entries)

Date Account Title Ref. Debit Credit

July 1 Equipment 420,000

የሂሳብ ቋት (The Ledger)

Follow these steps:

Mar. 4 Cash 2,280

ግብይት (10). Dividends. The corporation pays a dividend of €1,300 in cash.

1) የኣግድም ትንተና ( Horizontal Analysis)

የሂሳብ መግለጫዎቹ የተለያዩ አካውንቶች ግንኙነትን

በተሰጠው የሁለት ዓመት ዳታ መሰረት

ለውጡን በመቶኛ ለማስላት

$12,000 – $23,500 = $(11,500)

($11,500 ÷ $23,500) × 100% = 48.9%

$82,000 ÷ $483,000 = 17% rounded

$76,000 ÷ $483,000 = 16% rounded

2014 ዳታ ቤዝ ወስደን ትሬንዱን ማየት እንችላለን

$1,991 - $1,820 = $171

b) Quick/Acid Test Ratio :

a) Gross Profit Margin :

b) Net Profit Margin :

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