Kwanini Utumishi wanatumia muda mrefu kuita watu kazini?

Ewaa umeweka vizuri naomba niquote kabisa

Para 011 Elements of financial statements: Refers to the types or classes of items that are reported in the financial statements includes note thereto and related schedules. that is the classes of items around which the financial statement are constructed

Sasa naomba tuifafanue hii definition kwa mfano hapo mwanzoni "Refers to the types or classes of items that are reported in the financial statements" .. Tuseme unavyodai wewe hiyo type of item mojawapo iwe ni SOFP that is reported on Financial Statement

Yaani maana yake ni Statement of financial position (SOFP) that is reported on FS ambayo ndo hiyo pia SOFP

So SOFP is reported on SOFP .. How can this be possible

Pia hapo mwisho aliposema "that is the classes of items around which the financial statement are constructed"

Financial statements (SOFP, SPOL nk ) haziwezi kua classes of items ( items zinapatikana kwenye hizi expenses, assests nk ( kuna assets items nk na hilo unalijua) sasa hizi items ndo zinakua kwenye classes ambazo ni expnse, assets nk ambazo ndo zinaconstruct FS
 
Kaka unakosea, napata ukakasi unapolitumia neno items kwenye acc bila kuweka umakini

Kwenye definition yetu kwenye IFAC 0.11 inaposema " that is the classes of items around which the financial statement are constructed"

Naomba unitajie items tatu kwenye acc

Then tuziweke kwenye class

Then kwenye hizo class financial statement ziwe constructed
 
Hivi umeisoma na kuielewa para .012 ya hyo doc ya ifac?
 
Hivi umeisoma na kuielewa para .012 ya hyo doc ya ifac?
Kaka ni kwamba unataka tuu tubishane au?

Para 011 Elements of financial statements: Refers to the types or classes of items that are reported in the financial statements includes note thereto and related schedules. that is the classes of items around which the financial statement are constructed


Hapa ndo amedefine .. Hebu twende enlighten me kwenye hizi maneno
 
Unafurahisha sana.

IFAC wame-define/wametoa general meaning ya element of fs. Para .011

IFAC tena wamefafanua, hiyo elemenent ita/na jumuisha nini, "may encapass" para .012

IAS 1; wamelist/orodhesha elements of f/s para 10.
 
Unafurahisha sana.

IFAC wame-define/wametoa general meaning ya element of fs. Para .011

IFAC tena wamefafanua, hiyo elemenent ita/na jumuisha nini, "may encapass" para .012

IAS 1; wamelist/orodhesha elements of f/s para 10.
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Sawa bhana
 
Asee, upige magoti usali sana, 25% zimeshaondoka hapo, bado kuna lile la journal na ledger, sikuombei mabaya, nakuombea upite, uende step inayofuata na hata kushinda usahili, upate kazi, bench ni la moto sana. Omba Mungu sana, sio masikhhara.
[emoji1787]


Najua leo umempigia mwalimu wakowa CPA kumwambia kwa nn alikudanganya

Halafu sasa mtihani nimeandika swali hilo moja tuu ndo nilikua nategemea, nitapiga ziro aisee
 
Ngoja tuone ila mimi niwe mkweli tu nilizishuka zile Revenue,Assets,Liabilities, Equity and Expense.so kama nimeenda chaka ndio hivyo nishaaga mashindano
Mkuu wewe hapa umetusua kama 20% marks ni zako.
 
Shida yako mkuu huelewi hata neno element kwa kiswahili lina maana gani, ungekuwa unaelewa hata kwa tasfiri ya kiswahili wala tusingebishana sana.
Elements sometime wanaziita ni "building blocks of Financial statements"
Element kwa kiswahili ni mjumuisho wa transactions of the Same characteristics kwa ajili ya kutengeneza Financial statement.
 
Sijasoma uhasibu lakini hiyo maana ya element kwa kiswahili haiko sawa maana kwanza tu umeandika kwa kiingereza!
 
Asee, upige magoti usali sana, 25% zimeshaondoka hapo, bado kuna lile la journal na ledger, sikuombei mabaya, nakuombea upite, uende step inayofuata na hata kushinda usahili, upate kazi, bench ni la moto sana. Omba Mungu sana, sio masikhhara.
Ila mkuu,unataka kutuambia NBAA nao hawajui wanachokifanya?
Nimekuwekea screenshot ya A3 hapo.
 

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