Kihasibu: Hasara ya Milioni 400 usajili wa Aziz Ki kwenda Yanga

Kihasibu: Hasara ya Milioni 400 usajili wa Aziz Ki kwenda Yanga

Uzuri wa huu mchezo unafanyika hadharani kila mtu anaona, nani kifaa nani garasa. Aziz Ki ni mbovu, hana dhanani ya milioni 400. Kifupi Yanga wameingia hasara ya milioni 400, yale ni manunuzi ya mchezaji yasiyo na tija.

Hii hasara inatakiwa kuonekana kwenye vitabu vya Yanga mwisho wa mwaka kama ifuatavyo;

Wakati wa usajili
Dr: Registration fee 400m
Cr: Bank 400m

Baada ya kugundua wamepigwa
Dr. Registration 400m
Cr: Provision of Loss 400m

Mwisho wa Mwaka hiyo loss inaonekana kwenye Profit & Loss Account
Mungu mkubwa umekomeshwa
 
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Uzuri wa huu mchezo unafanyika hadharani kila mtu anaona, nani kifaa nani garasa. Aziz Ki ni mbovu, hana dhanani ya milioni 400. Kifupi Yanga wameingia hasara ya milioni 400, yale ni manunuzi ya mchezaji yasiyo na tija.

Hii hasara inatakiwa kuonekana kwenye vitabu vya Yanga mwisho wa mwaka kama ifuatavyo;

Wakati wa usajili
Dr: Registration fee 400m
Cr: Bank 400m

Baada ya kugundua wamepigwa
Dr. Registration 400m
Cr: Provision of Loss 400m

Mwisho wa Mwaka hiyo loss inaonekana kwenye Profit & Loss Account
Mkuu upo 😂...!
 
Tunaendelea upande wa pili wa mahesabu[emoji23][emoji23][emoji23][emoji23][emoji23][emoji23][emoji23][emoji23][emoji23][emoji23][emoji23][emoji23][emoji23]
 
Uzuri wa huu mchezo unafanyika hadharani kila mtu anaona, nani kifaa nani garasa. Aziz Ki ni mbovu, hana dhanani ya milioni 400. Kifupi Yanga wameingia hasara ya milioni 400, yale ni manunuzi ya mchezaji yasiyo na tija.

Hii hasara inatakiwa kuonekana kwenye vitabu vya Yanga mwisho wa mwaka kama ifuatavyo;

Wakati wa usajili
Dr: Registration fee 400m
Cr: Bank 400m

Baada ya kugundua wamepigwa
Dr. Registration 400m
Cr: Provision of Loss 400m

Mwisho wa Mwaka hiyo loss inaonekana kwenye Profit & Loss Account
Ila hii double entry yako ni feki...baada ya ku recognise expenditure kwa kununua mchezaji which was also wrong.

Kwenye loss recognition entry you don't recognize expenditure again but rather you recognize loss kwenye P&L na Loss provision kwenye Balance sheet.

Correct double entries:

1. On player's acquisition:

Dr Investments in players (players are assets to the club)
Cr Bank

2. Writing off a player:

Dr P&L...player written off
Cr B/S ...Provision for players write off

3. On taking off the player from the club's books:

Dr B/S provision for players write off
Cr B/S investments in players

B/S ni Balance sheet aka statement of financial position.

Ukitaka kujua football players accounting angalia published accounts za listed football clubs hasa za United kingdom, freely available on the internet...usitegemee sana madesa yenu ya NBAA!
 
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