Nini maana ya provision for doubtful debt?

Nini maana ya provision for doubtful debt?

Doubtful debts ni madeni katika kundi la madeni yaliyo mashakani kulipwa.

Provision for doubtful debts ni kuyaonesha madeni hayo mstari pekee katika orodha ya madeni kwenye taarifa za fedha hususan mizania.

Shirika linakuwa na sera kuhusu madeni mabaya. Sera itaonesha ili deni liwe baya limecheleweshwa kulipa kuanzia siku ngapi.

Itaonesha pia asilimia ya tozo dhidi ya kiasi kilicho cheleweshwa. Kiuhasibu kiasi cha tozo kinaongeza matumizi katika hesabu ya mapato na kuongeza kiasi cha akiba ya madeni mabaya katika mizania sehemu ya mtaji au mstari chini ya madeni kwa kupunguza.

Kuelewa kwa kina suala hili, unahitaji kukaa na mtaalamu mhasibu na kutumia maandishi yaani kuoneshana jinsi kanuni ya MPE na MTOE inavyofanyiwa kazi.

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OK, Kwente trial balance kuna debtors 1000 alafu kuna bad debts 50 pia kuna provision of doubtful debts 110,
Hii inamaanisha Debtors ni wadeni wetu tumewapa bidhaa kwa mkopo hii ni current asset
Dad Debts Hawa ni wadeni ambao wameshidwa kulipa au kumalizia madeni yao kwetu nii ni expenses ina kaa kwenye income statement
Provision hapa zipo mbili ya kwenye Trial balance na kwenye adjusted information, mfano Trial balance Provision ni 110 lkn kwenye adjusted in 20% ya total debtors. ukiwa unarekord hii unacalculate 20% ya debtors (kwa mfanohuu unapata 200) unachukua 200 - 110(hii ipo kwe trial balance) ukipatajibu unaliweka kwenye expenses kwenye income alafu unajumlisha 200+110 unaenda kuzitoa kwenye Debtors kwenye balance sheet
 
Naminipo said:
Doubtful debts ni madeni katika kundi la madeni yaliyo mashakani kulipwa.

Provision for doubtful debts ni kuyaonesha madeni hayo mstari pekee katika orodha ya madeni kwenye taarifa za fedha hususan mizania.

Shirika linakuwa na sera kuhusu madeni mabaya. Sera itaonesha ili deni liwe baya limecheleweshwa kulipa kuanzia siku ngapi.

Itaonesha pia asilimia ya tozo dhidi ya kiasi kilicho cheleweshwa. Kiuhasibu kiasi cha tozo kinaongeza matumizi katika hesabu ya mapato na kuongeza kiasi cha akiba ya madeni mabaya katika mizania sehemu ya mtaji au mstari chini ya madeni kwa kupunguza.

Kuelewa kwa kina suala hili, unahitaji kukaa na mtaalamu mhasibu na kutumia maandishi yaani kuoneshana jinsi kanuni ya MPE na MTOE inavyofanyiwa kazi.

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Thanks mkuu blessed

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Cybergates said:
OK, Kwente trial balance kuna debtors 1000 alafu kuna bad debts 50 pia kuna provision of doubtful debts 110,
Hii inamaanisha Debtors ni wadeni wetu tumewapa bidhaa kwa mkopo hii ni current asset
Dad Debts Hawa ni wadeni ambao wameshidwa kulipa au kumalizia madeni yao kwetu nii ni expenses ina kaa kwenye income statement
Provision hapa zipo mbili ya kwenye Trial balance na kwenye adjusted information, mfano Trial balance Provision ni 110 lkn kwenye adjusted in 20% ya total debtors. ukiwa unarekord hii unacalculate 20% ya debtors (kwa mfanohuu unapata 200) unachukua 200 - 110(hii ipo kwe trial balance) ukipatajibu unaliweka kwenye expenses kwenye income alafu unajumlisha 200+110 unaenda kuzitoa kwenye Debtors kwenye balance sheet
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Thanks much mkuu, ila Nina swali kidogo hivi inakuaje mpaka sometimes provision for doubtful inaingia kwenye other income hiii hua inakua kuaje mpaka iwe treated as other income ? "Ahsante"

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ommy clear said:
Thanks much mkuu, ila Nina swali kidogo hivi inakuaje mpaka sometimes provision for doubtful inaingia kwenye other income hiii hua inakua kuaje mpaka iwe treated as other income ? "Ahsante"

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Kuna provision for douptful debt za namna mbili, kuna increase na decrease of provision for douptful debt, ikiongezeka kama jamaa alivyoelezea it means imeongezeka expenses kwa entity husika, so upande wa expenses unaongezeka kwa hiy difference kwa kuandika increase of prov. for d.debts, but ikipungua it means wadeni wamepungua na itawekwa kama income, kweny P/L ACC Kwa hiy difference...kama nimekosea nirekebishwe

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Machange said:
Kuna provision for douptful debt za namna mbili, kuna increase na decrease of provision for douptful debt, ikiongezeka kama jamaa alivyoelezea it means imeongezeka expenses kwa entity husika, so upande wa expenses unaongezeka kwa hiy difference kwa kuandika increase of prov. for d.debts, but ikipungua it means wadeni wamepungua na itawekwa kama income, kweny P/L ACC Kwa hiy difference...kama nimekosea nirekebishwe

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Ahsante mkuu

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Kwa urahisi treatment yake
Any provision has credit balance kwahiyo ukipewa provision for bad debts kwenye trial balance lazima itakuwa upande wa credit basi wewe fungua account ya provision na treat hiyo uliyopewa ktk trial balance kama balance b/d utaiweka upande wa credit na utayopewa ktk additional info kama itaincrease itategemea atasemaje kuna situation mbili 1. Increase by 2. Increase to
Ikiwa increase by hiyo amount iliyo increase utaicredit ktk account ya provision then utajumlisha kupata balance c/d halafu ile iliyoincrease utaiweka kwenye income statement kama expense na ktk balance sheet ndio utajumlisha sasa ya trial balance na ya adjustment yaani ile balance c/d iliyoipata ktk account ya provision

Ikiwa increase to hiyo amount iliyoincrease utaitreat kama balance c/d halafu utacompare na balance b/d iliyopo credit mwa account yako ya provision ikiwa balance b/d kubwa kuliko c/d means difference itakuja upande wa debit wa account nayo itakuwa income ktk income statement ktk balance sheet itaenda hiyo balance c/d tu na ikiwa c/d kubwa kuliko b/d difference itakuja upande wa credit hiyo difference itakuwa expense ktk income statement na ktk balance sheet bado itaenda hiyo balance c/d tu

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Provision for doubtful debts ni makisio ya madeni unayohisi hayatolipwa kabisa kwa sababu kadhaa ikiwemo kufilisika kwa unao wadai

Madeni haya huwa yanafutwa kabisa kwenye vitabu vya hesabu kama madeni
 
Pohamba said:
Provision for doubtful debts ni makisio ya madeni unayohisi hayatolipwa kabisa kwa sababu kadhaa ikiwemo kufilisika kwa unao wadai

Madeni haya huwa yanafutwa kabisa kwenye vitabu vya hesabu kama madeni
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Ivi ukikisia kwamba hayatolipa ikatokea kuna baadhi yakalipwa si itakua ni faida kwa kampuni au?

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Cybergates said:
OK, Kwente trial balance kuna debtors 1000 alafu kuna bad debts 50 pia kuna provision of doubtful debts 110,
Hii inamaanisha Debtors ni wadeni wetu tumewapa bidhaa kwa mkopo hii ni current asset
Dad Debts Hawa ni wadeni ambao wameshidwa kulipa au kumalizia madeni yao kwetu nii ni expenses ina kaa kwenye income statement
Provision hapa zipo mbili ya kwenye Trial balance na kwenye adjusted information, mfano Trial balance Provision ni 110 lkn kwenye adjusted in 20% ya total debtors. ukiwa unarekord hii unacalculate 20% ya debtors (kwa mfanohuu unapata 200) unachukua 200 - 110(hii ipo kwe trial balance) ukipatajibu unaliweka kwenye expenses kwenye income alafu unajumlisha 200+110 unaenda kuzitoa kwenye Debtors kwenye balance sheet
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Ivi kabla ya ku-calculate 20% ya debtor inabidi uchukue kwanza debtor - bad debtor then ndo utafutie hio 20% au?

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