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warbixin Ku saabsan accounting.


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Xisaab ama xisaabin waa hab ka mida hababka lagu ilaaliyo, daba galo isla markaana loo kaantaroolo dhaqaalaha amaba lacagaha, ha noqoto tu dawladeed iyo tu shaksi tay doontabee, wax aan xisaab iyo hab xisaabeed dhisan laheyna inaaney kala soconeyn horeba waa loo soo taabtey.

Xisaabintu waxey u kala baxdaa noocyo badan iyadoo waliba laga eegayo dhinacyo badan, balse qormadan waxeynu kusoo qaadan doonaa qeybahan soo socda.

Xisaab maaliyadeed (Financial Accounting)

Xisaab maamul (Management Accounting)
Hanti dhawr ( Auditing)
Cashuur ( Taxation)
Xog bixinta Xisaabaha ( Accounting Information System)
Aynu ku horeyno Xisaab maaliyadeed, Xisaab maaliyadeedeey maxay tahey?

Waxa ay diirada saartaa soo saarida warbixino ay ku qancaan daneeyayaasha iyo cida ay khuseyso warbixintaa ee go,aanka kama danbeysta ahna wax kuleh. daneeyayaal (Stake holders) waa Maalgaliyayaasha, saamilayaasha, amaahiyayaasha, Macaamiisha, shaqaalaha, Dawlada, IWM, waana kuwa loogu tala galey iney gaadho xisaab maaliyadeed kan oo sida laysla yaqaano soo baxda wakhtiyo cayiman sida sanadkiiba hal mar, laba mar, iyo afar oo noqoneysa rubuc.

Waxa la xisaabiyaa dhaqdhaaqa ganacsi kuwaas oo laga diyaariyo warbixino maaliyadeed (Financial Statements), loo diyaariyo dadka dibad jooga ah (External Users), iyadoo la adeegsanayo sharciyada xisaabaadka ee loo yaqaano (Generally Accepted Accounting Principles) oo haddeynu u rogno soomalina noqonaya (Xeerarka Xisaabadka ee si guud layskula waafaqey)

Hanti Dhawr (auditing)  Hanti dhawrku waxa uu soo hoos galaa xisaabaadka, waa xaqiijinta isu sar goynta amaba hubinta lagu sameeyo shirkada iyadoo la adeegsanayo habab u gaara iyo xeerar loogu talo galey ku shaqeeyaan Hanti dhawrayaashu.  Hanti dhawrku wuxu u qeybsamaa laba nooc oo kala ah mid gudaha ah oo ay shirkadu ugu taoolo gashay inuu ka saxo wixii khaladaad dhexdeeda ka jira, waxaanu warbixinta uu diyaariyo u gudbiyaa maamulka shirkadaa amaba goobtaa u ka hawl galey, halka ay jiraan kuwo dibadda ah oo madax banaan cid ka baxsan shirkada gudaheedana warbixintoodu way gaadhaa.  Waxa la baadhaa way badan yihiin lakiin waxa ugu muhiimsan in diirada la saarona u baahani waxa weeyaan warbixinaha kasoo baxa xaga lacagaha (Financial statements). Hanti dhawrku waxa uu eegaa cadaanta (fairness) ay leeyihiin warbixinaha lasoo diyaariyey kuwaasi oo ka dhashay wax qabadkii shirkada iyo socodka lacagaha (cash flow), iyagoo adeegsanaya sharciyadii xisaabaadka ee si guud layskugu waafaqay (Generally Accepted Accounting Principles) si ay wax badan uga gun gaadhaan.  Xog-bixinta Xisaabaadka (Accounting Information System)  Xog-bixinta xisaabaadku waa qeyb ka mida warbixinta shirkada, kaas oo diirada lagu saaro ka shaqeynta xogta Cayrin ee xisaabaadka.  Cashuuraad (Tax Accounting)  Cashuurtu waa lacago ay dawladuhu ka ururiyaan bulshada ay u adeegayaan iyagoo siyaalo kala duwan u eegaya tusaale ahaan cashuurta kastamada oo ah cashuur ku waajibtay wax kasta oo xuduudaha kasoo galaya, cashuurta Dakhliga (income tax), cashuurta wado marista IWM, waxaa jira habab loo xisaabiyo cashuuraha la aruurinayo iyo war bixino laga diyaariyo kuwaas oo sahlaya  in ay iska war hayaan cashuur bixiyihii iyo cashuur qaadihii.

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