ELEWA kuwa AMANA (asset) = Mtaji (capital/equity) + madeni (liabilities). Hii ni 'accounting equation'.
in other words (kwa maneno mengine);
AMANA (asset) - madeni (liabilities) = Mtaji (capital/equity) [hii ni hesabu ya msingi sana. nafikiri ni darasa la tatu]
au/na (or/and);
AMANA (asset) - Mtaji (capital/equity) = madeni (liabilities).
sasa tuanze kuchambua sentensi kwa sentensi;
Unataka kwenda kununua nguo dukani, nguo inauzwa shilingi 10,000, huna pesa kwa wakati huo so unaamua kukopa 5,000 kwa dada na 5,000 kwa kaka.
AMANA (asset) = Mtaji (capital/equity) + madeni (liabilities).
10,000 = 0 + 10,000
angalizo;
mtaji ni 0 kwa kuwa haukuwa na hela yoyote ya kununulia nguo.
unapoenda dukani unakuta nguo inauzwa 9,700 so unarudishiwa 300.
when applying discount treatment in this transaction;
AMANA (asset) = Mtaji (capital/equity) + madeni (liabilities).
10,000 = 0 + 10,000
angalizo;
AMANA ni 10,000 kwa maana kwamba 9,700 ni nguo (Non current asset); na 300 ni hela kutoka kwenye discount aka punguzo (cash - current asset).
unaamua kupunguza deni, unampa kaka shilingi 100 na dada 100 na wewe unabaki na 100.
HAPA CASH (300) inaanza kutumika. Kwa hiyo katika cash (300) iliyotumika kulipa deni ni 200, kwa hiyo;
AMANA (asset) = Mtaji (capital/equity) + madeni (liabilities).
9,700 (nguo) + 300 (cash) = 0 + 10,000
9,700 (nguo) + [300 (cash) - 200 (kwa ajili ya kulipa deni) = 0 + 10,000(deni) - 200 (deni linapunguzwa)
kwa hiyo tunapata;
[9,700 (nguo) + 100 (cash)] = 0 + 9,800
angalizo;
bado mtaji ni 0 kwa kuwa haukuwa na hela yoyote ya kununulia nguo tokea hapo awali.
kwa hiyo kaka anabaki anakudai 4900 na dada 4900. ukichukua 4900 ya kaka na 4900 ya dada inakuwa 9800
AMANA (asset) = Mtaji (capital/equity) + madeni (liabilities).
[9,700 (nguo) + 100 (cash)] = 0 + 9,800
[9,700 (nguo) + 100 (cash)] = 0 + [4,900(deni la kaka) + 4,900(deni la dada)]
[9,700 (nguo) + 100 (cash)] = 0 + 9,800
ukiongeza na 100 yako inakuwa 9900. je mia imekwenda wapi?
AMANA (asset) = Mtaji (capital/equity) + madeni (liabilities).
HAIWEZEKANI, HAIKUWEZEKANA NA HAITOWEZEKANA AMANA IJUMLISHWE NA MADENI. SIKU ZOTE AMANA TOA MADENI UNAPATA MTAJI. AU MADENI UJUMLISHE MTAJI UPATE AMANA. SHS 100 NI AMANA NA 9800 NI DENI, HAVIWEZEKANI VIKAJUMLISHWA. NI KAMA 'MAFUTA' NA ' MAJI' KAMWE HAVICHANGANYIKI.