Kwanini somo la Intermediate Accounting ni gumu na linasumbua sana wasomaji?

kyanyangwe

Member
Oct 31, 2018
77
150
Habari zenu?

Kwa wale waliowahi kupitia programs za uhasibu, sio wageni sana kwenye hili somo tajwa. binafsi ni mwanafunzi katika chuo kimoja katika program ya uhasibu ngazi ya shahada.

Sasa basi matokeo ya semister iliyopita yametoka na kati ya masomo 6 niliyoyasoma kwa semister ile ya kwanza masomo matano nimefaulu vizuri tu ila hili somo la intermediate accounting nimepata C.

Kuna jamaa zangu wao mpaka wamesupp hili somo,nimejaribu kufuatilia historia ya ufaulu wa hili somo pale udbs inaonekana ni somo linalowasumbua sana wanafunzi wa shahada ya uhasibu.

Sasa nilikuwa naomba kuwauliza wakuu, hili somo ni kwa nini linakua jiwe namna hii na kufelisha watu sana?
 

Ndachuwa

JF-Expert Member
Mar 8, 2006
5,957
2,000
kyanyangwe,
Enzi za Mwalimu waliokuwa wanasomea BCom Accounting ni wale walichukuwa ECA; hao tayari wana knowledge ya Book keeping.

Sasa siku hizi unatoka na PCM yako unakwenda kusomea Uhasibu na unaanzia hatua ya Accountancy ambayo ni advance ya book keeping lazima uvimbe kidogo ili ile level ya chini (Book keeping) uliyoruka na kuingia Accountancy uweze kuielewa kwanza.
 

Tajiri Mapesa

JF-Expert Member
Feb 26, 2020
709
1,000
kyanyangwe,
Uwezo wako ni mdogo, nimegundua vijana wengi wanao soma accounting siku hizi wana uwezo mdogo, pia kwao hesabu ni tatizo sana. Mimi accounting nimejisomea mwenyewe
 

Mikopo Chefuchefu

JF-Expert Member
May 15, 2017
3,006
2,000
Masomo yote yanayoitwa 'intermediate', yaogope kama ukoma.. Intermediate Micro and Macro economics ndio nomer zaidi!
 

Tajiri Mapesa

JF-Expert Member
Feb 26, 2020
709
1,000
Cost Accounting? Hivi kuna course rahisi inayozidi cost accounting, labda hesabu ziwe shida kwako..
Mkuu kuna ka swali hapa
Problem Set 1
Use of the Balance Sheet Equation to record transactions and for the preparation of
financial statements
On July 1, 2000, TIM, Inc. started as a business entity. A summary of transactions through
December 31, 2000 is presented below.
1. Stockholders invested $50,000 in cash in Bank Boston in the name of the business.
2. New computer equipment is purchased for $6,000 in cash. Equipment will be used for 3
years.
3. Office rent for half a year is paid in advance, $8,000.
4. Dividends of $500 paid to existing shareholders.
5. Paid $10,000 to employees for services provided.
6. Paid utility bills, $2000.
7. Provided (and completed) design services on account to customers, $30,000.
8. Collected cash of $2,000 for services billed in 7.
Required:
a) Prepare a tabular analysis of the transactions using the Balance Sheet Equation (BSE) through
December 31, 2000. Be sure to label your transactions.
b) Prepare the balance sheet as of December 31, 2000. From what part of the BSE table did you
get the information to prepare the balance sheet?
c) Prepare the income statement for the period from July 1, 2000 through December 31, 2000.
From what part of the BSE table did you get the information to prepare the income statement?
d) How much cash flowed in and out of TIM, Inc. in the period from July 1, 2000 through
December 31, 2000? How much of this cash inflow or outflow do you consider relevant to TIM,
Inc.’s operations?
e) Compare the net cash flow that is considered relevant to operations (from (d) above) and TIM,
Inc.’s profits in the same period. What transactions and events account for the difference?
f) Which of the accounts you created in the BSE table are considered “temporary”, and which
ones are considered “permanent”? Briefly explain the difference.
 

Mikopo Chefuchefu

JF-Expert Member
May 15, 2017
3,006
2,000
Basi ninyi tatizo lenu uwezo wenu ni mdogo kiakili ndio sababu , mimi accounting nimejisomea mwenyewe.
Itakuwa umesoma incomplete records.. Hii ni akaunt ya upande mmoja.. Akaunt yenyewe yenyewe inabidi uwe na vitabu viwili.. Kimoja una Debit na kingine una Credit.
 

Ndachuwa

JF-Expert Member
Mar 8, 2006
5,957
2,000
Kwa hiyo kama kuna watu wa ECA wana disco uhasibu, je unakubali kwamba kusoma ECA sio kigezo cha kupata urahisi kwenye masomo ya uhasibu kama ulivyosema?
Hoja yangu kubwa "Accountancy" ni hatua ya juu baada ya kufahamu utunzaji wa vitabu ya mahesabu "Book keeping". Vyuo vikuu huwa mnaaza kusoma moja kwa moja "Accountancy" kwa ushauri wangu wale ambao hawakusoma "Book keeping" katika ngazi ya Sekondari ingefaa wasome masomo yaliyopo kwenye hatua ya ngazi ya cheti kabla ya kuanza hayo ya digrii
 

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