Government Accounting

1. BPP LEARNING MEDIA
yx!T×ùà fd‰§êE
mNGST
y£úB xÃÃZ |R›T

2. BPP LEARNING MEDIA
—Introducing myself
—Knowing each trainee name, academic background,
work experiences, current engagement, and other
relevant information
—Climate Setting - Setting Kitchen Rules
—Electing timekeeper and setting sessions start and
ending time
—Electing six Reporters for 6 mornings
Introduction with trainees
February 17, 2014

3. BPP LEARNING MEDIA
Introduction
What do you know about your profession
today?
The change in accountancy environment in
Ethiopia and the world:
— from IBEX to IFMIS -IPSAS
— from GAAP to IFRS
3

4. BPP LEARNING MEDIA
Obituary
— an announcement of GAAP death - with a short biography
— Funeral ceremony held on January 2015 in USA
Birth Certificate
-IFRS conceived in 2001 from 11 European nations and born in full status
in January 2015 with 175 countries including USA.
Financial Accounting
February 17, 2014

5. BPP LEARNING MEDIA
M:‰F 1 mGb!Ã
ymNGST y£úB |R›ቱ$ ›§¥ãC
 XNd x!.x XSk 1992 ›.M b|‰ ላY ynbrW yx!TዮùÃ
Ød‰ላêE mNGST y£úB xÃÃZ |R›T kG¥> M:t ›mT
bላY s!s‰bT öYaLÝÝ y¸ktl#TN ›ላ¥ãC l¥úµT
mNGST y£úB |R›t$ ys!v!L sRv!S ¥ššÃ xND xµL
çñ
 y£úB xÃÃZ |R›T WSBSBnTN l¥”lL kn-F mZgB £úB xÃÃZ
wd _ND mZgB £úB xÃÃZ mqyR½
 ytššl y£úB xÃÃZ zÁ bmlw_ y£úB xÃÃZ |R›t$N ¥SÍÍT¿
YHM hBTNÂ :ÄN mmZgBNÂ ¶ፖRT ¥DrGN Ã-”LFLÝÝ

6. BPP LEARNING MEDIA
ቀጣይ….
 y£úB xw”qR |R›TN b¥ššL b|R›t$ y¸w-# ¶ፖRèC
GL{¼YÍ l¥DrG½
yWS_ q$__RN ¥ššL½
yÆNK £úïCN bmm-NÂ b|‰ FY ÃLêl# fNìCN
bmqnS y_Ê gNzB XÂ yÍYÂNS xStÄdR LMìC
¥ššL½
wÀW km{dq$ xSqDä GÁ¬ ytgÆbT £úB kbjT wÀ
UR l¥nÚ[R ½
TKKl¾½ wQ¬êE ytàF y£úB mr© ¥WÈT½
yxWè»>N SR›T bm-qM ›lM xqF dr©N y-bq
¥DrG½

7. BPP LEARNING MEDIA
ቀጣይ….
 y£úB xÃÃZ ¥ššÃ |R›T yÄbrW½ ytqr[W yttgbrW
b£úB xÃÃZ ¥ššÃ _ÂT b#DN bÄ!x@Sx@ ßéjKT
XNd x!TዮùÃWÃN xöÈ-R b1992 ›.M nWÝÝ
 kz!HN g!z@ jMé YH y¥ššÃ |R›T bØd‰L dr©¿
bg¼x!¼L¼¸ X bh#l#M xSfÚ¸ m¼b@èC XNÄ!h#M
bKLL dr© btúµ h#n@¬ s!s‰bT öYaLÝÝ
yxÄ!s# y£úB xs‰R zÁ Sk@T q$LF mlk!ÃãC ›m¬êE
WZF £úB xmzUgB bØÁ‰L bKLL dr© mqnS½
wQ¬êE½ TKKl¾Â x-”ላY wR¦êE ¶ፖRT xq‰rB XÂ
|R›t$N l¥µÿD B”T ÃlW ‰t¾N ¥sL-NN õT¬LÝÝ

8. BPP LEARNING MEDIA
yØd‰L ¥n#êL Klú xSf§g!nT
µlûT ›m¬T ytdrg#T yx‰R lWõC b£úB xÃÃZ
|R›t$ ላY t{:ñ xúDrW nbRÝÝ
 bXnz!H lWõC MKንÃT XNÄ!h#M lh#l#M t-”¸ãC
-”¸Â W-@¬¥ mm¶Ã çñ XNÄ!ÃglGL l¥DrG
y¥:kላêE £úB mM¶Ã y£úB x‰R ¥n#êl#N ¥ššL
xSfLÙLÝÝ
 b£úB ¥ššÃ |R›T ላY t{:ñ Ãdrg#T q$LF lWõCÝ(

9. BPP LEARNING MEDIA
ቀጣይ….
bxÄ!S xbÆ WS_ l¸gß# xSfÚ¸ m¼b@èC yz@é ¸²N
gNzB ¥Stላlðà yÆNK £úïC bx!Tዮùà B/@‰êE
ÆNK bmKfT yKFÃ |R›T XNÄ!ššL tdRÙLÝÝ
 KLlÖC lgNzB ¥Stላlðà btkft £úB x¥µ"nT yz@é ¸²N
KFÃN bKLL s@KtR b!éãC dr© tGƉêE
XNÄ!ÃdRg# ytdrg s!çN yn-ላ TÊ¢¶ x‰R GN
bøNÂ bwrÄ dr© XNÄ!q_L tdRÙLÝÝ

10. BPP LEARNING MEDIA
ቀጣይ….
wR¦êE ydmwZ mKFà ZRZR y¥zUjT½ y‰t®C
dmwZ BDR X y-#r¬ mêôãCN l¥^b‰êE êSTÂ
Æl|LÈN y¥StላlF `ላðnèC wd xSfÚ¸ m¼b@èC
XNÄ!²wR tdRÙLÝÝ
 l‰t¾ dmwZ BDR y¸WL ytzêê¶ fND
bg¼x!¼L¼¸ tÌq$àLÝÝ
qdM s!L y£úB mr©ãC y¸zUጁT bXJ ymÑላT
xs‰R |R›TN bm-qM s!çN bxh#n# wQT GN
bØd‰L xSfÚ¸ m¼b@èC ኮMpEWtR bm-qM
mr©ãC XytzUጁ Yg¾l#ÝÝ

11. BPP LEARNING MEDIA
ቀጣይ…
ከላY yt-qs#TN lWõC b¥µtT y£úB xÃÃZ |R›T
¥n#êl# tš>lÖ b1995 bîST _‰Z tzUJaLÝÝ
_‰Z 1Ý y£úB xÃÃZ |R›T x-”ላይ g{¬ãC½ y£úB mM¶Ã
s‰t®C ¸Â X `ላðnT½ ybjT q$__R £dèC½ yMZgÆ mnš
snìC½ mZgïC½ y£úB l@jR µRìC½ wR¦êE ¶ፖRèC XÂ
yXNQS”s@ £úB xÃÃZ XNÁT |‰ ላY XNd¸WL y¸B‰‰bT
nWÝÝ
_‰Z 2Ý yx!TዮùÃ Ød‰ላêE mNGST ¼x!.Ø.m¼ y£úB
xw”qR |R›T y¸B‰‰bT nWÝÝ y£úB mlà q$_éC bmZgB
y¸Ãz# ê ê y£úB MDïCN ¥lTM gb!ãC½ wÀãC½ hBèCÂ
:ÄãCN y¸ÃmላKt$ ÂcWÝÝ

12. BPP LEARNING MEDIA
ቀጣይ…
 _‰Z 3Ý yl@lÖC hBèCÂ :ÄãC £úB xÃÃZ
XNÁT |‰ ላY XNd¸WL y¸ÃúY mGlÅ XÂ
Sltl† hBèCÂ :ÄãC XNÄ!h#M hBèCÂ :ÄãC
bx!.Ø.m y£úB xÃÃZ |R›T WS_ XNÁT
XNd¸mzgb#Â ¶ፖRT XNd¸qRBÆcW
y¸ÃúY mGlÅN YY²LÝÝ

13. BPP LEARNING MEDIA
ygNzB x!÷ñ¸ L¥T ¸¼R yKFà xYnèC W-@¬¥
bxÄ!S xbÆ l¸gß# xSfÚ¸ m¼b@èC yz!é ¸²N yKFà zÁN
XNÄ!-qѽ
 kxÄ!S xbÆ WÀ l¸gß# xSfÚ¸ m¼b@èC yÆNK gNzB
ZWWRN XNÄ!-qѽ
 ltqÆዮC gNzB l¥StላlF yÆNK gNzB ZWWRN½
 ygNzB ZWWR lµpE¬L bjT D¯¥ åvRD‰FTN bm-qM
lKLlÖC KFÃ XNÄ!f[M½
 lxgR WS_ X yW+ xgR :Ä ê gNzB X wlD KFà yÆNK
gNzB ZWWRN m-qM½ XÂ
 DNgt¾Â L† L† wÀãCN lmKfl yÆNK gNzB ZWWRN m-
qM ÂcWÝÝ

14. BPP LEARNING MEDIA
የሂሳብ አያያዝ ሥርዓት ይዘት
 1. የሂሳብ አያያዝ ስራ መሠረት
 2. የሂሳብ መዝገብ አያያዝ ዘዴ/ስርዓት፣
 3. የሂሳብ አወቃቀር ስርዓት ፣
 4. ybjT xdr©jT |R›T
 5. የሂሳብ ስራ ዑደት፣
የፋይናንስ መረጃ ሥርዓት፡- የሚታሰበው የሂሳብ አያያዝ ስርዓትና የአሰራር ማንዋል በቀላሉ
ከዘመናዊ የኮምፒውተር ስርዓት ጋር ለማጣጣም የሚቻልና በአሁኑ ጊዜ በስራ ላይ ከሚገኘው
የተቀናጀ የበጀትና የወጪ መረጃ ሥርዓት (IBEX)ጋር የሚጣጣም መሆኑ፣

15. BPP LEARNING MEDIA
1. kn-§ mZgB £úB xÃÃZ wd _ND mZgB £úB xÃÃZ mqyR ( WSBSBnTN
l¥”lL
2. ymNGSTN yL¥T xUéCN ymr© y¥GßT F§¯T ¥à§T (
Improving transperancy through modernizing the accounting system
3. የሂሳብ ስርዐቱን መሰረት በመቀየር hBTNÂ :ÄN mmZgB ( Cash basis to modified
cash basis - Accounting control
4. yWS_ q$__RN ¥ššL ( Internal control -Administrative control
y£úB |R›t$ ys!v!L sRv!S ¥ššÃ ›§¥ãC
February 17, 2014

16. BPP LEARNING MEDIA
yb#DN S‰(1
_Ãቄ 1. y£úB wYM yxStÄdR q$__R
yçn#TN l† MKNÃt$NM xB‰„
1. y‰t®CN tGÆR `§ðnT mgMgM
2. y£úB XNQS”s@ãCN mÃZÂ ¥{dQ
3. yµZÂÂ yÆNK _Ê gNzBN ¥StÄdRÂ
möÈ-R
4. ybjT q$__RN ¥DrG
5. TKKl¾½ wQ¬êE ytৠy£úB mr©
¥WÈT (Reliable, timely and complete
reporting)

17. BPP LEARNING MEDIA
b£úB ¥ššÃ |R›T §Y t{:ñ Ãdrg#T q$LF lWõCÝ
• yz@é ¸²N gNzB ¥St§lðà yÆNK £úïC mjmR (bðd‰L xSfÚ¸ m¼b@èCÂ
bKLL s@KtR b!éãC
• yn-§ TÊ¢¶ x‰R bøN bwrÄ
• ydmwZ mKFÃ ZRZR y¥zUjT½ y‰t®C dmwZ BDR XÂ y-#r¬ mêôãCN
l¥^b‰êE êST Æl|LÈN y¥St§lF `§ðnèC wd xSfÚ¸ m¼b@èC m²wR
• bØd‰L xSfÚ¸ m¼b@èC ÷MpEWtR bm-qM mr©ãC ¥zUjT mjmR (y£úB
s‰t®C y|‰ DRšÂ h§ðnT MN Yh#N)
• xÄÄ!S y£úB XNQS”s@ãC mf-R ( VAT, withholding, LC, Cost sharing, Sur tax,
payroll deductions, etc
• £úB xw”qR |R›T t=¥¶ mlà q$_éCN mÃZ
yØd‰L ¥n#êL Klú xSf§g!nT
February 17, 2014

18. BPP LEARNING MEDIA
yØd‰LÂ yKLL £úB xÃÃZ ¥n#êlÖCÝ
• b£úB xÃÃZ {Ns ¦úBÂ ±l!s!ãC½ (Accounting principles, concepts and
policies)
• yx‰R mNgìC½ (Accounting methods)
• yMZgÆ mnš snìC½ (Capturing documents)
• y£úB mZgïC½ (Books of entry)
• y£úB l@jéC XÂ (Ledger)
• ¶±RèC (Accounting reports) §Y w_nT XNÄ!ñ‰cW tdRg#êL
yØÁ‰L yKLL £úB xÃÃZ ¥n#êL w_ ¥DrG
February 17, 2014

19. BPP LEARNING MEDIA
Objectives of FGE Accounting
The FGE accounting system achieves three goals:
Budget control achieved by:
• Reporting expenditure consistent with budgetary principles and
• Including accounting for commitments in the system
Cash control is achieved by:
• Maintaining general ledger for cash in bank (responsibility of accountant) and in
safe (cashier is responsible)
• Using an imprest system (Any cash collected from sources other than the
accountant is deposited intact)
• Applying double entry (built-in control system)
• Employing modified cash-basis - recognizing revenue and expenditure consistent
with the budgetary process and financial law
February 17, 2014

20. BPP LEARNING MEDIA
Objectives of FGE …..
Accountability is achieved by:
• Employing a general ledger system – Each Accounting unit maintains a GL
for each source of funding (responsibilities and performances)
• Record and report on Assets and Liabilities using cost method of valuation
(independent of accounting for transactions)
• Establishing a system of financial reporting – two reports for government
are:
a. Statement of Budget vs Actual (for revenue and expenditures)
b. Statement of Net Assets
• Statement of Changes in Cash position – for use by interested parties
outside of government
February 17, 2014

21. BPP LEARNING MEDIA
— Four principal qualitative characteristics:
— Understand ability
— Relevance
— Reliability
— comparability.
Qualitative Characteristics of Accounting Info
February 17, 2014

22. BPP LEARNING MEDIA
— Understandability
— users must be able to understand financial statements
— users assumed to have some economic, business and accounting
knowledge
— complex matters should not be left out if relevant
— Relevance
— information is relevant when it influences decisions of users, affected
by nature and materiality
Materiality
— information is material if its omission or misstatement could influence
the economic decisions of users taken on the basis of the financial
statements
Qualitative ….(Cont’d)
February 17, 2014

23. BPP LEARNING MEDIA
Reliability
— Information is reliable when it is free from material error and bias and
can be depended upon to represent faithfully what it either purports to
represent or could reasonably be expected to represent.
Qualitative ….(Cont’d)
February 17, 2014

24. BPP LEARNING MEDIA
— Comparability
— users must be able to compare financial statements through time and
with other entities
— disclose accounting policies
— disclose corresponding information for comparative periods
Consistency
— Presentation and classification of items should remain consistent from
one period to the next
Qualitative ….(Cont’d)
February 17, 2014

25. BPP LEARNING MEDIA
y£úB |R›T {Ns ¦úBÂ ±l!s!ãC½ (Accounting principles, concepts and
policies)
1. y£úB |‰ mrT
• y£úB KStèC mc&Â XNÁT XNd¸mzgb# lmwsN y¸rÄN dNB nW
• îST xYnT x¥‰= msrèC xl#
1 b_Ê gNzB XNQS”s@ §Y ytmrT
2 ytššl b_Ê gNzB XNQS”s@ §Y ytmrt
3 xK„êL b@ZS
• yØd‰LÂ yKLL mNGS¬T b_Ê gNzB XNQS”s@ §Y ytmrT ytššl y£úB xÃÃZ |R›T Y-
q¥l#
y£úB |R›T {Ns ¦úïC...
February 17, 2014

26. BPP LEARNING MEDIA
— Basis of Accounting is a decision about when a financial data (business
transaction) has to be recognized into the financial statements .
— Three basis of Accounting:
1. Accrual basis of Accounting
— All transactions are recognized when earned or when incurred
2. Cash basis of accounting
— All transactions are recognized when cash is received or cash is paid
3. Modified cash basis of accounting
— Some transactions are recognized on Accrual basis and others on
cash basis
Basis of Accounting
February 17, 2014

27. BPP LEARNING MEDIA
Group Exercise:
Question 2:
The information below was obtained from the comparative Balance Sheet of MM company
for year 2005/6 E.C.
Hamle 1, 2005 Sene 30, 2006
Account receivable 77,500 84,200
Inventories 110,000 125,000
Short term prepayments 6,200 1,700
Account payable (merchandise suppliers) 49,500 38,000
Operating expenses payable 3,200 1,900
Accumulated depreciation ( no disposal) 66,000 100,000
Basis of Accounting
February 17, 2014

28. BPP LEARNING MEDIA
A summary of cash receipts and payments for year 2005/6
follows:
Cash collected from customers 723,000
Cash paid to merchandise suppliers 440,000
Cash paid for operating expenses 122,800
Instruction:
Prepare income statement for MM company for 2005/2006
under
a. Accrual basis of accounting
b. Cash basis of accounting
c. Modified cash basis
Question 6 (cont’d)
February 17, 2014

29. BPP LEARNING MEDIA
Solutions:
a) Accrual Basis of Accounting
Sales revenue (723,000-77500+84200) 729,700
Cost of Goods sold:
Beg. inventory 110,000
Net purchases
(440,000-49500+38000) 428,500
Cost of merch. Avail. For sale 538,500
Ending inventory 125,000
Cost of goods sold 413,500
Gross Profit on sales 316,200
Operating expenses 160,000
(122,800+6200-1700-3200+1900+34000)
Net Income 156,200
Question 6 (cont’d)
February 17, 2014

30. BPP LEARNING MEDIA
Solutions:
b) Cash Basis of Accounting
Sales 723,000
Cost of Goods sold:
Cash paid 440,000
Gross Profit on sales 283,000
Operating expenses 122,800
Net Income 160,200
Question 6 (cont’d)
February 17, 2014

31. BPP LEARNING MEDIA
Modified Cash basis
Sales revenue 723,000
Cost of Goods sold:
Beg. inventory 110,000
Net purchases
(440,000-49500+38000) 428,500
Cost of merch. Avail. For sale 538,500
Ending inventory 125,000
Cost of goods sold 413,500
Gross Profit on sales 309,500
Operating expenses 160,000
(122,800+6200-1700-3200+1900+34000)
Net Income 149,500
Solution
February 17, 2014

32. BPP LEARNING MEDIA
2. y£úB mZgB xÃÃZ zÁ
yØÁ‰L KLL mNGS¬T y_ND £úB xÃÃZ zÁN Y-q¥l#ÝÝ
Double Entry bookkeeping system
y£úB |R›T {Ns ¦úïC
February 17, 2014

33. BPP LEARNING MEDIA
Basic principles
— Double entry bookkeeping is based on the same idea as the
accounting equation.
— Every accounting transaction has two equal but opposite effects.
— Equality of assets and liabilities is preserved.
— In a system of double entry bookkeeping every accounting event must
be entered in ledger accounts both as a debit and as an equal but
opposite credit.
Double entry bookkeeping
February 17, 2014

34. BPP LEARNING MEDIA
A debit entry will:
— an increase in an expense
— an increase in an asset
— a decrease in a liability
Double entry bookkeeping
February 17, 2014

35. BPP LEARNING MEDIA
A credit entry will:
— decrease an asset
— increase a liability
— increase income
Double entry bookkeeping
February 17, 2014

36. BPP LEARNING MEDIA
Double entry bookkeeping
— The rules of double entry bookkeeping are best learnt by considering
the cash book.
— A credit entry indicates a payment made by the business; the matching
debit entry is then made in an account denoting an expense paid, an
asset purchased or a liability settled
— A debit entry in the cash book indicates cash received by the BI; the
matching credit entry is then made in an account denoting revenue
received, a liability created or a budget received.
ጥያቄ 3: Xz!H WS_ yÁb!T Â KÊÄ!T TRg#M MNDnW?
Double entry bookkeeping
February 17, 2014

37. BPP LEARNING MEDIA
3. y£úB xw”qR |R›T
bØd‰LÂ bKLL dr© gb!ãCN½ wÀãCN½ y_Ê gNzB ZWWéCN½ hBèCN½
:ÄãCN ytȉ hBTN lmmZgB yMNglgLÆcW y£úB ‚èC mlà q$_R
x§cW
— k1000 - 1799 yxgR WS_ gb!
— 2000 - 2999 yW+ :RĬ
— 3000 - 3999 yW+ BDR
— 4000 - 4099 y_Ê gNzBÂ _Ê gNzB ÃLçn ZWWR
— 4100 - 4999 hBT
— 5000 - 5599 :Ä
— 5600 - 5699 ytȉ hBT
— 6000 - 6999 ywÀ ›YnT
y£úB |R›T {Ns ¦úïC
February 17, 2014

38. BPP LEARNING MEDIA
_Ãq& 4
k§Y ktqm-W y£úB ‚èC yxw”qR mlà q$_R mdB WS_ tzg!  ‚¸ yçn#TN l†
y£úB |R›T {Ns ¦úïC
February 17, 2014

39. BPP LEARNING MEDIA
4. ybjT xdr©jT |R›T
— ybjT tÌ¥TN lmlyT mlà q$_R x§cW&
— bKLLÂ bØd‰L dr© w_ yçn ybjT xdr©jT |R›T tzRGt$êLÝÝ
— y£úB xÃÃZ zÁW& lbjT tÌ¥T ytfqdWN bjT btÌ¥t$ ywÈWN wÀ L†nT
l¥wQ YrÄL
_Ãq& 5
— ybjT |R›T  y£úB xw”qR |R›T y¸U„T y£úB ‚èC mlà q$_R mdB yT®c$
ÂcW
y£úB |R›T {Ns ¦úïC
February 17, 2014

40. BPP LEARNING MEDIA
5. y£úB |‰ ;#dT
_Ãq& 6
ከታc የሚታየው y£úB |‰ ;#dT kM¬Wq$T y£úB xs‰R UR Y²mÄLN)
XNÁT XNደሚዛመዱ xB‰„
Financial data Book of prime entry Ledger accounts
Trial Balance Reports
—Show FGE accounting system process
y£úB |R›T {Ns ¦úïC
February 17, 2014

41. BPP LEARNING MEDIA
Internal control in the accounting system
February 17, 2014

42. BPP LEARNING MEDIA
Accounting Process Overview
February 17, 2014

43. BPP LEARNING MEDIA
yØd‰LÂ yKLL xdr©jTÂ yx‰R zÁãC L† -ÆY
1. yn-§ p$L XÂ yn-§ TÊj¶ x‰R bøñCÂ bwrÄãC
• yn-§ p$L y¸ÆlW h#l#M yøN wYM ywrÄ £úB ‰t®C bxND ytwsn ï¬ ¥lTM
bÍYÂNS {¼b@T s!gß# nW
• yn-§ p$L £úB ‰t¾
• bøN wYM bwrÄ y¸gß#TN ys@KtR {¼b@èCN wKlÖ ybjT q$__R½ KFÃãCN
mKfL½ gb! msBsB½ y£úB mZgB mÃZ XNÄ!h#M ¶±RèCN ÃzU©LÝÝ
• h#l#M wÀãC y¸fqÇT bXÃNÄNÇ s@KtR m¼b@èC s!çN Xnz!H wÀãC y¸kfl#T½
y¸mzgb#TÂ mGlÅ y¸qRBÆcW bs@KtR m¼b@t$ SM nW&
M:‰F 1
February 17, 2014

44. BPP LEARNING MEDIA
yn-§ TÊ¢¶ SR›T ¥lT XÃNÄNÇ yøN ywrÄ ÍYÂNS {¼b@T yµpE¬L X ymdb¾
bjT l¥kÂwN yÍYÂNS MNŒ kmNGST G¼b@T yçn n-§ ÆNK £úB s!ñrW nWÝÝ
_Ãq& 6
— yn-§ p$L yn-§ TÊ¢¶ |R›T ZMD _QäC g#ÄèC twÃY¬Ch# xQRb#
— bn-§ p$L |R›T ÆlbjT m¼b@T: y£úB †n!T £úB xQ‰b! †n!T XNÁT Yq©l#
M:‰F 1
February 17, 2014

45. BPP LEARNING MEDIA
2 yØd‰L mNGST yz@é ¸²N |R›T
tGƉêE ytdrg# yKFà zÁãC
— bxÄ!S xbÆ l¸gß# xSfÚ¸ m¼b@èC yz!é ¸²N yKFà zÁN XNÄ!-qѽ
— P&YéL y¥zUjT½ y‰t¾ ydmwZ BDRN y-#r¬ mêôN l¥Hb‰êE êST Æl|LÈN
mKfL `§ðnT lxSfÚ¸ m¼b@èC tsaLÝÝ
— kxÄ!S xbÆ WÀ l¸gß# xSfÚ¸ m¼b@èC yÆNK gNzB ZWWRN XNÄ!-qѽ
— ltqÆ×C gNzB l¥St§lF yÆNK gNzB ZWWRN½
— ygNzB ZWWR lµpE¬L bjT D¯¥ åvRD‰FTN bm-qM lKLlÖC KFà XNÄ!f[M½
— lxgR WS_ X yW+ xgR :Ä ê gNzB X wlD KFà yÆNK gNzB ZWWRN m-qM½
XÂ
— DNgt¾Â L† L† wÀãCN lmKfl yÆNK gNzB ZWWRN m-qM ÂcWÝÝ
M:‰F 1
February 17, 2014

46. BPP LEARNING MEDIA
3 yBDR XRĬ gNzB FsTÝ
bîST ›YnT mNgD nW
yÒnL xND ygNzB FsTÝ kxbĶ XRĬ sÀ xµ§T bq_¬ wd kgNzB x!÷ñ¸ L¥T
¸n!St&R
bÒnL 1 ygNzB FsT WS_ 3 mNgìC xl#
yÒnL 1h ygNzB FsT Ý yBDR¼yXRĬ¼ gNzB blUëc$ ›YnT tlYaL 2000 2999
yÒnL 1l ygNzB FsT Ý gNzb#N gb! l¥DrG yU‰ xND yÆNK xµWNT
yÒnL 1/ ygNzB FsT Ý bxND ytly yÆNK £úB gb! y¸çN
ÒnL 2 ygNzB FsTÝ :”ãC¼wYM yXRĬ gNzB bq_¬ wd bjT tÌ¥T
ÒnL 3 ygNzB FsTÝ lU¹# y¸s-WN yBDR¼XRĬ gNzB bq_¬ ‰s# YöÈ-‰L
M:‰F 1
February 17, 2014

47. BPP LEARNING MEDIA
mr¬êE y£úB xÃÃZ {Ns ¦úïC
— y£úB xw”qR |R›T
— y£úB |‰ mrT
— b_Ê gNzB½ ytššl y_Ê gNzB X bgb! bwÀ xSqDä m¬wQ §Y ytmrt
y£sB xÃÃZ |R›T
— y£úB mZgB xÃÃZ |R›T
M:‰F 2
February 17, 2014

48. BPP LEARNING MEDIA
y£úB xw”qR |R›T – Chart of Accounts
— k1000 - 1799 yxgR WS_ gb!
— 2000 - 2999 yW+ :RĬ
— 3000 - 3999 yW+ BDR
— 4000 - 4099 y_Ê gNzBÂ _Ê gNzB ÃLçn ZWWR
— 4100 - 4999 hBT
— 5000 - 5599 :Ä
— 5600 - 5699 ytȉ hBT
— 6000 - 6999 ywÀ ›YnT
mr¬êE y£úB xÃÃZ {Ns ¦úïC
February 17, 2014

49. BPP LEARNING MEDIA
ygb!½ ywÀ XÂ y_Ê gNzB ZWWR ½ yg!z@ÃêE £úB MDB
yhBT :Ä y£úB mlà q$_éC dGä y̸ y£úB MDB ÂcW
hBT
µlû y|‰ XNQS”s@ãC ytgß bxND DRJT q$__R |R Ãl XÂ lwdðT lDRJt$
yx!÷ñ¸ -q»¬ wYM xgLGlÖT y¥SgßT xQM ÃlW hBT nW
y¸ktl#T yhBT MDïC ÂcWÝÝ
1. Cash and cash equivalents 4100 - 4199
Cash on hand and demand deposits. Cash equivalents are short-term, highly liquid
investments that are readily convertible to known amount of cash.
Ownership title to all government bank accounts belongs to MoFED. Administrative
responsibility for some bank accounts is delegated to Bis.
mr¬êE y£úB ........
February 17, 2014

50. BPP LEARNING MEDIA
_Ãq& 8
k¸ktl#T _Ê gNzB X k_Ê gNzB bXk#L y¸¬†Ý MDB WS_ y¥Ygb#TN xW-
#
Grant deposit account 4109
Sinking fund4112
Letter of credit restricted account 4104
Prepaymants 4250-4269
Suspense 4202
SSDP loan 4111
mr¬êE y£úB ........
February 17, 2014

51. BPP LEARNING MEDIA
2 tsBúb! £úïC 4200 ½ 4399
• xND ymNGST m¼b@T kl@§ ymNGST m¼b@T½ kGlsïC wYM
mNGS¬êE µLçn# DRJèC y¸flgW gNzB nW
• l‰t®C y¸s_ yQD¸Ã dmwZ X lxQ‰b!ãC y¸f[M yQD¸Ã KFà btdUU¸
y¸g_M nW
3 bg#ø §Y Ãl# :”ãCÝ 4300 ½ 4399
Ownership transferred to BI but not in its possession
4 x§qE :”ãCÝ 4400 ½ 4499
_Ãq& 9
4402 Â 6212 L†n¬cWNÂ GNß#n¬cWN Gl[#
mr¬êE y£úB ........
February 17, 2014

52. BPP LEARNING MEDIA
By;
Report time
February 17, 2014

53. BPP LEARNING MEDIA
5 ̸ NBrTÝ 4520Ý 4599
— Construction in progress becomes property and equipment when construction is
completed.
ጥያቄ 10
— Item of expenditure 6314 is the only expenditure code that does not match with
a single PE account code. Where does it match?
6 tsBúb! BDRÝ 4700 Ý 4799
7 x!NvSTmNTÝ 4800 Ý 4899
Should be recorded only by MoFED
mr¬êE y£úB ........
February 17, 2014

54. BPP LEARNING MEDIA
8 :ÄÝ 5000 Ý 5499
yx!÷ñ¸ -q»¬ wYM xgLGlÖT y¥SgßT xQM ÃlWN yDRJt$N hBT wÀ
XNÄ!çN y¸ÃdRG Ælû XNQS”s@ãC MKNÃT DRJt$ bxh#n# g!z@ ÃlbT
GÁ¬ nW
y:Ä MDïC
— tkÍY £úBÝ 5000 Ý 5099
— yr™M g!z@ :ÄÝ 5100 Ý 5149
— yW+ :Ä 5150 Ý 5399
special purpose (5150-5179), Private (5180-5199), Multilateral (5200-5299),
and Bilateral (5300-5399)
Foreign loans are only recorded by MoFED
— ሌተር ኦፍ ክሬዲት 5500 Ý 5599
mr¬êE y£úB ........
February 17, 2014

55. BPP LEARNING MEDIA
9 ytȉ hBTÝ 5601
10 ¶zRVS Ý 5610 Ý 5699
Net asset amounts attributable to particular government activities
(ex. Road fund, fuel stabilization fund, capital in public
enterprises)
mr¬êE y£úB ........
February 17, 2014

56. BPP LEARNING MEDIA
y£úB |‰ mrT
yx!T×ùà ØÁ‰L mNGST b_Ê gNzB §Y ytmrt ytššl y£úB xÃÃZ |R›T y¸-
qM s!çN YHM |R›T l¸ktl#T y£úB XNQS”s@Â KStèC :WQÂ kmS-T bStqR
b_Ê gNzB XNQS”s@ §Y ytmrtWN y£úB xÃÃZ |R›T |‰ §Y y¸ÃWL nWÝÝ
• b›YnT ytgßN :RĬ bgb! bwÀ XNÄ!mzgB ÃdRULÝÝ
• QD¸Ã dmwZ s!s_ wlÇ XNd gb! YmzgÆLÝÝ
• wÀ XWQ y¸ÃgßW
 ydmwZ mKfà ZRZR y¥zUjT £dT s!-ÂqQ
 b›mt$ m=rš bCé¬ g!z@ y¸f[M KFà s!¬wQ
 l:”ãC wYM lxgLGlÖèC KFÃW bQD¸Ã ytf[m s!çN y:”ãc$ RKKB s!-
ÂqQ wYM xgLGlÖt$ s!s_
mr¬êE y£úB ........
February 17, 2014

57. BPP LEARNING MEDIA
— bmNGST m¼b@èC mµkL y¸drg# ZWWéC _Ê gNzB XNQS”s@
ÆÃSkTLM YmzgÆL
— kdmwZ gb! §Y tqÂ> y¸çN y£úB XNQS”s@ y_Ê gNzB XNQS”s@
ÆÃmÈM MZgÆ YkÂwÂLÝÝ
— kx!T×ùà B/@‰êE ÆNK lmNGST y¸gÆW yGM© b@T snD X q_¬
BDR (direct advance) m-N bxND ›mT g!z@ WS_ XNd¸kfL :Ä YwsÄLÝÝ
mr¬êE y£úB ........
February 17, 2014

58. BPP LEARNING MEDIA
y£úB mZgB xÃÃZ
hBèC = :ÄãC + ytȉ hBT
_Ê gNzB X k_Ê + tsBúb! = tkÍY + ytȉ ¦BT
gNzB UR bXk#L y¸¬† £úB £úB
mr¬êE y£úB ........
February 17, 2014

59. BPP LEARNING MEDIA
_Ãq& 11: yxND bjT m / b@T l@jR y¸ktl#TN sn@ 30 ÃúÃL
gb! 35,000
wÀãC 48,000
tsBúb! £úB 2,000
tkÍY £úB 5000
_Ê gNzB 15,000
ytȉ ¦BT 10,000
bCé¬ g!z@ tkÍY 10,000
l@tR åF KÊÄ!T 5,000
_Ê gNzB ZWWR( ytqbLnW 45,000
_Ê gNzB ZWWR( y§KnW 35,000
lsn@ 30 y£úB ¸²N xzU°
The trial balance
February 17, 2014

60. BPP LEARNING MEDIA
yx!T×ùà ØÁ‰§êE mNGST yÍYÂNS xStÄdR y£úB
xÃÃZ |R›T x-”§Y g{¬
• y£úB xÃÃZ y¸jMrW y[dqWN bjT bbjT mmZgb!àmöÈ-¶Ã y£úB l@jR
µRD §Y bmmZgB nWÝÝ
• YH M:‰F bØÁ‰L mNGST xStÄd‰êE mêQR WS_ ÃlWN yXÃNÄNÇN
KFL tGÆR `§ðnT ÃB‰‰L
M:‰F 3
February 17, 2014

61. BPP LEARNING MEDIA
ygNzB x!÷ñ¸ L¥T ¸n!St&R ¼gx!L¸¼
ygx!L¸ xµ§T
1. ybjT mM¶ÃÝ bbjT ¥S¬wqEà y¸ÃzUJ X y¸Ãs‰+ XNÄ!h#M bjTN
y¸ÃStÄDR KFL
2. y¥:k§êE £úB mM¶ÃÝ y£úB XNQS”s@ãCN YmzGÆL½ wR¦êE ¶±RèCN
kmNGST m¼b@èC Yqb§L½ XNÄ!h#M yÍYÂNS mGlÅãCN lØÁ‰L mNGSTÂ
bxgR xqF dr© Ã-ÂQ‰LÝÝ ygb!½ KFý BDR X x-”§Y ymNGST _Ê gNzB
h#n@¬ y¸ÃúY :l¬êE½ wR¦êE y„B ›mT ¶±RT ÃzU©L
3. yTÊ¢¶ mM¶ÃÝ y_Ê gNzB FsT _Ãq&ãCN Yqb§L½ yKFà ȶÃN YwSÂL½
k¥:k§êE GM© b@T y_Ê gNzB KFÃN f”D YsÈL½
4. yBDR xStÄdR mM¶ÃÝ yØÁ‰L mNGST yxgR WS_ X yW+ xgR BDéCN
ÃStÄD‰L½ lmNGST L¥T DRJèC ymLî BDR xgLGlÖT YsÈLÝÝ
M:‰F 3
February 17, 2014

62. BPP LEARNING MEDIA
y¥:k§êE £úB mM¶ÃÝ ê ê tGÆéC
• kx!T×ùà B/@‰êE ÆNK xDšYøC X kTÊ¢¶ mM¶Ã yZWWR ¥rUgÅãC
bmnúT :l¬êE y£úB XNQS”s@ãCN bx!Øm x-”§Y y£úB l@jR §Y YmzGÆL½
• kmNGST m¼b@èC y¸m-# wR¦êE ¶±RèCN xrUGõ btqÂj ybjT wÀ mr© |R›T
¥lTM xYb@KS WS_ ÃSgÆL
• bjTN kwÀ UR b¥nÚ[R kwÀ b§Y lm-#T £úïC MKNìêE mr© YsbSÆL
• x!T×ùà ØÁ‰§êE mNGST ›m¬êE yÍYÂNS mGlÅ xzUJè lØÁ‰L -Q§Y åÄ!tR
{¼b@T YLµL½
• yKLlÖCN ›m¬êE y£úB ¶±RT kx!T×ùà ØÁ‰§êE mNGST ytmrmr ›m¬êE
yÍYÂNS mGlÅ UR Ã-”L§L½
• yh#l#NM ymNGST m¼b@èC y£úB xÃÃZ tGÆR Yk¬t§L½ y£úB xÃÃZ |R›T
§Y ÃU-Ñ CGéCN Yf¬L½ t&Kn!µL DUF YsÈLÝÝ
• lh#l#M ygNzB FsT mNgìC L† fNìC kmNGST m¼b@èC kgNzB x!÷ñ¸
L¥T b!éãC wR¦êE ¶±RT Yqb§L½ Y,N ¶±RT xzUJè x-ÂQé lXRĬ sÀãC XÂ
ltÃÙ åÄ!téC YLµL½
M:‰F 3
February 17, 2014

63. BPP LEARNING MEDIA
ygNzB x!÷ñ¸ L¥T b!é Ýê tGÆéC
• yh#l#NM yKL§êE mNSGS m¼b@èC bbjT ¥S¬wqEà mrT ytStµkl bjT mr©
YY²L½
• yKL§êE mNGST m¼b@èC yt-yq yXRĬ gNzB Ã[D”L½ YkF§L½
• yt§lf D¯¥Â L† yXRĬ gNzB lgNzB x!÷ñ¸ L¥T mM¶Ã lgNzB x!÷ñ¸ {¼b@T
YkF§L½
• lgNzB x!÷ñ¸ L¥T b!é ytfqd X |‰ §Y yêl y£úB XNQS”s@ YmzGÆL½
• y_Ê gNzB ¶±RT ÃzU©L½
• kgNzB x!÷ñ¸ L¥T mM¶Ã½ kgNzB x!÷ñ¸ L¥T {¼b@T x kKL§êE ymNGST
m¼b@èC y¸m-# wR¦êE ¶±RèC ÃrUGÈL½ Ã-ÂQ‰L½
• ›m¬êE yÍYÂNS mGlÅãCN xzUJè lØÁ‰L mNGST YLµL½
• lh#l#M ygNzB FsT mNgìC køN wrÄãC wR¦êE ¶±RèCN tqBlÖ ÃzU©L½
lgx!L ¸n!St&R X GNß#nT §§cW åÄ!téC YLµL½
• yh#l#NM gx!L {¼b@èC XÂ yKLL s@KtR b!éãC y£úB xÃÃZ tGÆR Yk¬t§L½
ÃU-Ñ CGéCN Yf¬L½ t&Kn!µL DUF YsÈL½
M:‰F 3
February 17, 2014

64. BPP LEARNING MEDIA
ygNzB x!÷ñ¸ L¥T mM¶ÃãCÝê tGÆéC
• ygNzB x!÷ñ¸ L¥T mM¶Ã yÍYÂNS xStÄdR |‰ãCN løN ÃkÂWÂLÝ
• lh#l#M yøN {¼b@èC XÂ wrÄãC bbjT ¥S¬wqEÃ mrT ytStµkl bjT mZGï
YY²L½
• lh#l#M s@KtR mM¶ÃãC y£úB XNQS”s@N £dT ÃkÂWÂL½bn-§ p$L |R›T
• lXÃNÄNÇ yÆNK £úB xND y£úB XNQS”s@ mZgB X xND x-”§Y l@jR
YY²L½
• ltsBúb! XÂ ltkÍY £úïC ytq{§ l@jR YY²L½
• lXÃNÄNÇ ys@KtR mM¶ÃãC wR¦êE ywÀ ¶±RT bÍYÂNS MN+ ÃzU©L½
• ywrÄ ¶±RèCN wd xWè»TD |R›T ÃSgÆL½
• yt-”ll wR¦êE ¶±RT løN ÃzU©L½
• lÆNK £úB wR¦êE yÆNK £úB ¥S¬rqEà ÃzU©L½
M:‰F 3
February 17, 2014

65. BPP LEARNING MEDIA
ygNzB x!÷ñ¸ L¥T {¼b@TÝ ê tGÆéC
 ygNzB x!÷ñ¸ L¥T mM¶Ã X ygNzB x!÷ñ¸ L¥T {¼b@T yn-§ p$L |R›T Y-
q¥l#ÝÝ
 lh#l#M ys@KtR {¼b@èC y£úB XNQS”s@ £dèCN ÃkÂWÂL½
 lXÃNÄNÇ yÆNK £úB xND y£úB XNQS”s@ mZgB X xND x-”§Y l@jR
YY²L½
 ltSBúb! x ltkÍY £úB yy‰úcW ytq{§ l@jR YY²L½
 lXÃNÄNÇ ys@KtR {¼b@èC wR¦êE ywÀ ¶±RT bÍYÂNS MN+ ÃzU©L½
 lÆNK £úB wR¦êE yÆNK £úB ¥S¬rqEà ÃzU©L½
 wrÄãC b›mt$ m=rš §Y zgÆãCN løN xzUJtW YsÈl#ÝÝ
M:‰F 3
February 17, 2014

66. BPP LEARNING MEDIA
ymNGST m¼b@T (Public Body) ¥lTÝ
 bØÁ‰L mNGST WS_ bÍYÂNS xStÄdR rgD kgNzB x!÷ñ¸ L¥T ¸n!St&R q_lÖ
|LÈN çcW xµ§T ymNGST m¼b@èC ÂcWÝÝ
 ymNGST m¼b@èC bjT ym-yQ X y¥GßT mBT çcW tÌ¥T ÂcWÝÝ
 HUêE sWnT ÃlW½ bjt$N Ñl# bÑl# wYM bkðL bq_¬ xGÆB µ§cW yÍYÂNS XÂ
y:QD xµ§T y¸Ãg"½
 ym=rš £úb#N bq_¬ lgNzB x!÷ñ¸ L¥T ¸n!St&R y¸ÃqRB
 b-Q§Y ¸¼R {¼b@T b¸t§lfW ymNGST m¼b@èC ZRZR WS_ y¸g" n
ymNGST m¼b@T yÍYÂNS xStÄdR XNd¸ktlW Yêq‰L
— ymNGST m¼b@T yb§Y `§ð
— k¬C ytzrz„TN bb§YnT y¸öÈ-R y£úB KFL ¦§ð
o y£úB ‰t®C XÂ ygNzB ÃÎC y¸gß#bT y£úB KFL
o ybjT KFL
o g: 28 §Y y¸gßW mêQR Y¬Y
M:‰F 3
February 17, 2014

67. BPP LEARNING MEDIA
yÆlbjT m|¶Ã b@T (Budgetary Institution) ¥lTÝ
 ytfqd bjT bHZB twµ×C MKR b@T yidqW bjT nWÝÝ
 ytfqdW bjT XNd¸ktlW Ykf§LÝÝ
o yØÁ‰L mNGST mdb¾ X µpE¬L wÀ XÂ
o lKL§êE mNGS¬T y¸s_ D¯¥
 yØÁ‰L mNGST DRš yçnW ytfqdW bjT bmNGST m¼b@èC WS_ §l# ßéjKèC
X y|‰ KflÖC y¸dldL yÍYÂNS MNŒ ¼kmNGST G¼b@T½ kXRĬ X BDR¼
YçÂLÝÝ YHM yidq bjT YƧLÝÝ bnU¶T Uz@È ¬Tä YwÈLÝÝ
 yxND ymNGST m¼b@T bjT bS„ y¸gß# ßéjKèCÂ y|‰ KFlÖC bjT DMR nWÝÝ
 ßéjKèC X y|‰ KFlÖC b£úB xw”qR |R›T WS_ TRg#M X mlà q$_R
ts_acêLÝÝ
 lxND ymNGST m¼b@T kidqW bjT §Y bjT y¸dldLlT xµL ÆlbjT m¼b@T
YƧLÝÝ
M:‰F 3
February 17, 2014

68. BPP LEARNING MEDIA
y£úB †n!T (Accounting Unit) ¥lTÝ
y£úB †n!T b£úB xÃÃZ |R›T WSY y£úB XNQS”s@ãC y¸Ãz#bT X y¸mzgb#bT
KFL nWÝÝ y£úB †n!TÝ
• y£úB XNQS”s@ Yk¬t§L
• y£úB mZgïCN YY²L
• x-”§Y y£úB l@jR µRD YY²L
• tq{§ y£úB l@jR µRD YY²L
o lhBT £úïC
o l:Ä £úïC
• wR¦êE ¶±RT ÃzU©L
lXÃNÄNÇ yÆNK £úB ytৠx-”§Y y£úB l@jR y¸YZbT MKNÃT
o XÃNÄNÇ yÍYÂNS MN+ tlYè bbjT Sl¸mdB XÂ
o kXÃNÄNÇ yÍYÂNS MN+ y¸gßW _Ê gNzB tlYè btly yÆNK £úB WS_
y¸qm_ bmçn# nWÝÝ
M:‰F 3
February 17, 2014

69. BPP LEARNING MEDIA
xNDN yÆNK £úB kxND b§Y ÆlbjT m¼b@èC y¸-qÑbT kçn½ y£úB †n!t$Ý
o yh#l#NM ÆlbjT m¼b@èC y£úB XNQS”s@ ÃkÂWÂL
o lÆNK £úb# y£úB mZgB YY²L
o lÆNK £úb# x-”§Y y£úB l@jR µRD YY²L
o tq{§ y£úB l@jR µRD
 lhBT £úïC
 l:ÄãC £úïC YY²L
o lXÃNÄNÇ ÆlbjT m¼b@T wR¦êE ¶±RèCN ÃzU©L
o ygb!½ ytsBúb! £úïC½ ytkÍY £úïC X y£úB ZWWR ¶±RèCN ÃzU©L
o yÆNK £úb#N yt-”ll wR¦êE y£úB ¥m²z¾ ÃzU©L
M:‰F 3
February 17, 2014

70. BPP LEARNING MEDIA
£úB xQ‰b! †n!T (Reporting Unit) ¥lTÝ
¥ÂcWM lgNzB x!÷ñ¸ L¥T ¸¼R wR¦êE ¶±RT y¸LK xµL £úB xQ‰b! xµL YçÂLÝÝ
k¸ktl#T xNÇ £úB xQ‰b! L!çN YC§LÝÝ
— £úB xQ‰b! †n!T y£úB †n!T l!çN YC§L XÂ y£úB †n!T dGä xND ÆlbjT
m¼b@T BÒ l!ñrW YC§LÝÝ SlçnM xND ÆlbjT m¼b@T £úB xQ‰b! xµL l!çN
YC§LÝÝ
— £úB xQ‰b!W xµL kbRµ¬ y£úB †n!èC wR¦êE ¶±RèCN y¸qbL ymNGST
m¼b@T l!çN YC§LÝÝ
M:‰F 3
February 17, 2014

71. BPP LEARNING MEDIA
ybjT q$__R
M:‰û y¸ktl#T KFlÖC xl#TÝÝ
— ytlmÇ ybjT ”§T ¥B‰¶Ã
— ybjT q$__R y¸kÂwNÆcW |n |R›èC
— ybjT l@jR µRD
— ytlmÇ y£úB XNQS”s@ãC Múl@ãC
M:‰F 4
February 17, 2014

72. BPP LEARNING MEDIA
1 ytlmÇ ybjT ”§T ¥B‰¶Ã
 yidq bjT
yidqW bjT ytfqdWN bjT
• b|‰ KFL wYM ßéjKT
• bbjT ›YnT
• bwÀ ›YnT XÂ
• bÍYÂNS MN+ zRZé y¸ÃúY nWÝÝ
ÆlbjT m¼b@èC l|‰ KFlÖC yidqWN mdb¾ bjT bQ{ m¼b¥¼4 XÂ
lßéjKT yidqWN yµpE¬L bjT bQ{ µ¼b¥¼4 bbjT ›mt$ mjm¶Ã
XNÄ!ÃWq$ YdrULÝÝ
M:‰F 4
February 17, 2014

73. BPP LEARNING MEDIA
2 bidqW bjT §Y Sl¸drG t=¥¶¼tqÂ>
bbjT ›mt$ WS_ yidqW bjT bh#lT mNgD ¥Stµkà l!drGbT YC§LÝÝ
• t=¥¶ bjTÝ t=¥¶ bjT bt=¥¶nT ytfqd bjT nWÝÝ bt=¥¶nT ytfqdW ygNzB
m-N yidqWN bjT m-N ÃúDULÝÝ yt=¥¶ bjT ¥S¬wqEà lmdb¾ bjT bQ{
m¼b¥¼6½ yµpE¬L bjT bQ{ µ¼b¥¼6 Y§µLÝÝ
• bxND ywÀ mdB §Y y¸drG +¥¶ X kz!H UR btÃÃz bl@§ ywÀ mdB bjT
§Y y¸drG QÂ>Ý Y,NN l¥kÂwN y¸ÃSCl# h#lT xs‰éC xl#ÝÝ
 ybjT ZWWRÝ
 ybjT >G>GÝ
ybjT ZWWR XÂ >G>G ¥S¬wqEÃ y¸zUjW bb¥¼1 nWÝÝ
M:‰F 4
February 17, 2014

74. BPP LEARNING MEDIA
3 ytStµkl bjT
ytStµkl bjT ¥lT y[dqW bjT §Y t=¥¶Â¼wYM tqÂ> b¥DrG ¥StµkL nWÝÝ
kxND ywÀ mdB y¸drgW wÀ ktStµklW bjT mBl_ Sll@lbT lbjT q$__R
mrT y¸çnW ytStµklW bjT nWÝÝ
M:‰F 4
February 17, 2014

75. BPP LEARNING MEDIA
ጥያቄ 10:
Which of the following is most useful for managers?
a. Financial statements for the last financial year
b. Tax records for the past five years
c. Budgets for the coming financial year
d. Bank statements for past year
EXPLAIN WHY.
M:‰F 4
February 17, 2014

76. BPP LEARNING MEDIA
 ybjT q$__R y¸kÂwNÆcW |R›èC
ybjT q$__R h#lT KFlÖC xl#TÝÝ
• wÀ GÁ¬ y¸gÆbT wYM y¥{dQ tGÆR y¸kÂwnW bbjT s!ÃZ nWÝÝ
• TKKl¾W wÀ bbjT ktÃzW wÀ mBl_ ylbTMÝÝ
GÁ¬ ytgÆÆcW £úïC
 _QM §Y ÃLêl X ltwsn wÀ XNÄ!WL GÁ¬ ytgÆbTN ybjT xµL |‰ §Y XNdêl
xDR¯ ymmZgB xs‰R nWÝÝ
 KFà lmf[M ytgb# GÁ¬ãC :”W wYM xgLGlÖt$ kmQrb# X KFÃW kmfiÑ bðT
yG¢EW T:²Z yÃzWN ygNzB m-N kÆlbjT m¼b@t$ y[dq bjT §Y mqnS nWÝÝ
M:‰F 4
February 17, 2014

77. BPP LEARNING MEDIA
GÁ¬ ytgÆÆcWN £úïC SlmmZgB
• lbjT KFL mQrB xlbT lh#lT g#Ä×C
1. wÀWN lm¹fN y¸ÃSCL bqE bjT Slmñ„ ¥rUgÅ l¥GßT
2. bbjT mmZgb!àmöÈ-¶Ã µRD §Y ytmzgb mçn#N l¥rUg_
ybjT KFl# GÁ¬ ytgÆbTN £úB kmzgb b“§ £úb# bbjT mmZgb!àmöÈ-¶Ã
µRD §Y ytmzgb mçn#N XÂ lwÀW l!WL y¸CL bqE bjT mñ„N l¥rUg_ bMZgÆ
mnš snÇ §Y ðR¥WN Ãñ‰LÝÝ
Committments yMZgÆ mnš snD l!çn# y¸Cl#T
— yßéæR¥ drs"
— yG¢E T:²Z
— yG¢E WL
— dBÄb@ wYM ySBsÆ ”lg#Æx@
— y£úB MZgÆ ¥zÏ
— ywÀ ¥SmSk¶Ã
M:‰F 4
February 17, 2014

78. BPP LEARNING MEDIA
ybjT KFl# ytsrzWN X ¥ššÃ ytdrgbTN yGÁ¬ £úB XNዲÃWQ µLtdrg
ybjt$ ¸²N XNÄ!StµkL ¥DrG xYÒLMÝÝ
2 wÀ y¸[DQbT £dT
XNd t=¥¶ yq$__R mNgD XNÄ!ÃglGL½ xND ÆlbjT m¼b@T KFÃ
b¸f[MbT g!z@ y£úB KFL KFÃWN k¥{dq$ xSqDä ¥ÂcWM ywÀ
¥SmSk¶Ã bbjT KFL ¬Yè mrUg_ xlbTÝÝ ybjT KFL wÀN y¸Ã[DqW wÀW
ktfqdW bjT b§Y Ãlmçn#N l¥rUg_ nWÝÝ
M:‰F 4
February 17, 2014

79. BPP LEARNING MEDIA
ybjT KFL bwÀ ¥SmSk¶ÃW §Y kmfrÑ bðT y¸ktl#TN ¥rUg_ xlbTÝÝ
• GÁ¬ ytgÆbT bG¢EW T:²Z ytmlktW ywÀ m-N X lKFà yqrbW TKKl¾ wÀ
Xk#L mçÂcWN½ wYM
• ywÀW m-N xSqDä GÁ¬ ÃLtgÆbT £úB kçn
 lKFà l!WL y¸ClW bjT ¼GÁ¬ ÃLtgÆbT £úB¼ wÀWN lm¹fN bqE
mçn#N
 GÁ¬ ytgÆbT £úB mmZgb#N XÂ
 GÁ¬ ÃLtgÆbT £úB ytStµkl mçn#N
M:‰F 4
February 17, 2014

80. BPP LEARNING MEDIA
ybjT mmZgb!àmöÈ-¶Ã µRD ¼ybjT l@jR µRD¼
›§¥
— ybjT mmZgb!àmöÈ-¶Ã µRD ›§¥ lXÃNÄNÇ bjT ltÃzlT ywÀ mdB kz!H
b¬C ytzrz„TN b¸mlkT bÆlbjT m¼b@T XÂ bÍYÂNS MN+ bmlyT qÈYnT
ÃlW XÂ ytStµkl MZgÆ XNÄ!kÂwN ¥SÒL nWÝÝ
o y[dq bjT
o b[dqW bjT §Y yt=mr¼ytqns
o ytStµkl bjT
o ytkfl bjT
o yKFÃ _Ãq& y¸qRBbT q¶ bjT
o GÁ¬ ytgÆbT £úB
o ktStµklW bjT WS_ GÁ¬ ÃLtgÆbT q¶ £úB
M:‰F 4
February 17, 2014

81. BPP LEARNING MEDIA
ጥያቄ 12
በነጠላ ፑል የባለበጀት መ/ቤት በጀቱን ለመከታተል
ችግር አይገጥመውም? twÃY¬Ch# ymFTÿ ¦úB
xQRb#
xä§L
ybjT mmZgb!àmöÈ-¶Ã µRD h#lT KFlÖC xl#TÝÝ
• yµRÇ y§Y¾W KFl y¸ktl#TN lmlyT y¸ÃSCL mr© YY²LÝÝ
o yÆlbjT m¼b@t$N
o ybjT ›Ynt$N
o ywÀWN mdB XÂ
o yÍYÂNS MN+
— bµRÇ WS_ ÃlW N-r™ SlXÃNÄNÇ ybjT XNQS”s@ ZRZR mr© YY²LÝÝ
M:‰F 4
February 17, 2014

82. BPP LEARNING MEDIA
xä§L
ybjT mmZgb!àmöÈ-¶Ã µRD h#lT KFlÖC xl#TÝÝ
• yµRÇ y§Y¾W KFl y¸ktl#TN lmlyT y¸ÃSCL mr© YY²LÝÝ
o yÆlbjT m¼b@t$N
o ybjT ›Ynt$N
o ywÀWN mdB XÂ
o yÍYÂNS MN+
— bµRÇ WS_ ÃlW N-r™ SlXÃNÄNÇ ybjT XNQS”s@ ZRZR mr© YY²LÝÝ
M:‰F 4
February 17, 2014

83. BPP LEARNING MEDIA
ybjT KFl# ytsrzWN X ¥ššÃ ytdrgbTN yGÁ¬ £úB XNdÃWQ µLtdrg
ybjt$ ¸²N XNÄ!StµkL ¥DrG xYÒLMÝÝ
Múl@ ¥n#êl# §Y tmLkt$
2 wÀ y¸[DQbT £dT
XNd t=¥¶ yq$__R mNgD XNÄ!ÃglGL½ xND ÆlbjT m¼b@T KFÃ
b¸f[MbT g!z@ y£úB KFL KFÃWN k¥{dq$ xSqDä ¥ÂcWM ywÀ
¥SmSk¶Ã bbjT KFL ¬Yè mrUg_ xlbTÝÝ ybjT KFL wÀN y¸Ã[DqW wÀW
ktfqdW bjT b§Y Ãlmçn#N l¥rUg_ nWÝÝ
M:‰F 4
February 17, 2014

84. BPP LEARNING MEDIA
Group Exercise
February 17, 2014
ጥያቄ 13
Suppose that acquisition of a machinery for use in operation incurs
the following costs: invoice price of Br.30,000, LC bank charges of
Br. 4000, customs duty of Br. 12,000 including Vat of 3000, Shipping
and insurance of br. 10,000, Demurrage fee of Br. 4000, Transitor
fee of Br. 5000, Djibouti to Addis freight of Br. 8,000, Container
deposit of Br. 12,000, site preparation of Br. 3000, machinery
installation Br. 5,000, Power transformer purchase of Br. 24,000, and
commissioning and testing cost of Br. 2000. The importer is a BI
and containers are safely returned.
To what accounts do you charge these costs? Record all costs
incurred.

85. BPP LEARNING MEDIA
Thank you for your time.
Have fun. After all, Life is too short!!!!!!!!!!!!
February 17, 2014

86. BPP LEARNING MEDIA
-
Reporter
February 17, 2014

87. BPP LEARNING MEDIA
 የመንGስት yKFÃ _Ãq& £dTN mrÄT
 yz@é ¸²N yKFà ȶà X yÆNK £úB
ZWWR¼y¥St§lF¼ zÁN bm-qM ygNzB F§¯T XÂ
ygNzB KFà £dèC y¸B‰‰bT
አላማ

88. BPP LEARNING MEDIA
የወጪ ሒደት
—የጸደቀ በጀት
 ወጪ እንዲደረግ በህግ የተፈቀደ ሂሳብ
 ybjT mmZgb!àmöÈ-¶Ã µRD YmzgÆL
 GÁ¬ ytgÆbT £úB
 GÁ¬ ytgÆbT £úB yG¢E T:²Z lts-ÆcW :”ãC y¸kflWN ygNzB LK lYè b¥úyT
lwÀ l!WL y¸ClWN ¼GÁ¬ ÃLtgÆbTN¼ bjT l¥wQ y¸ÃSCL mú¶Ã nW
 yq$__R |R›T nW
 wÀ
 ytgz# X”ãC RKKB wYM xgLGlÖT s!s_
 y‹cR SR›T
 KFÃ
ጥሬ ገንዘብ፣ቼክ፣ባንክ ዝውውር

89. BPP LEARNING MEDIA

90. BPP LEARNING MEDIA
ሊታወቁ የሚገባቸው ሂደቶች
 yወጪ የጥሬ ገንዘብ ፍላጎት
 እያንዳንዱ የመንግስት መስሪያ ቤት ከተፈቀደለት የወጪ በጀት ውስጥ
ለክፍያ የሚፈልገውን የገንዘብ መጠን በክፍያ አይነት፣ በወጪ ሂሳብ
መደብ በጊዜ ለይቶ የሚቀርብበት አሰራር ስርዓት ነው ÝÝ
 yX” yxgLGlÖT KFà (
 yKFÃ ¥Zዣ (lÆNK KFÃ XNÄ!f}M y¸t§lFbT ¥zÏ
 y_”QN wÀãC m¹f¾(

91. BPP LEARNING MEDIA
የክፍያ ዘዴ

92. BPP LEARNING MEDIA
የኢትዮጵያ ሥራ አመራር ኢንስቲትዩት
Ethiopian Management Institute
ydmwZ XÂ |‰ ¥Sk@© wÀ KFÃ _Ãq&
g¼b¼w 11 dmwZ xbL KFà kgx!L¸ lm-yQ y¸ÃglGL Q{ nWÝÝ
Q{ 11¼1 lmdb¾ bjT s!ÃglGL¿ Q{ 11¼2 dGä lµpE¬L bjT
ÃglG§LÝÝ
y£úB s‰t¾W b|‰ :QD XÂ y_Ê gNzB Fላ¯T ላY bmmSrT Q[#N
ÃzU©LÝÝ kላY ktgl[W yKFà m-yqEà QÛC bt=¥¶ ymNGST
m¼b@t$ tNkÆላY y3 wR y_Ê gNzB FsT TNbÃN xzUJè
ÃqRÆLÝÝ
ygNzB _Ãq&W £dT lh#lt$M yz@é ¸²N X yÆNK £úB ¥StላlF
zÁãC ÃglGላLÝÝ

93. BPP LEARNING MEDIA
yz@é ¸²N yKFà zÁ
ማለት ለገንዘብ ማስተላለፊያ ብቻ በተከፈተ
የባንክ ሂሳብ ውስጥ ገንዘብ ሳይኖር እያንዳንዱ
መስሪያ ቤት በተሰጠው ጣሪያ መሰረት በየቀኑ
ክፍያ እንዲፈፀሙ በማድረግ ክፍፍያው
ከማዕከላዊ ግምጃ ቤት እየተተካ የባንክ ሂሳቡን
ዜሮ የሚደርግ አሰራር ነው፡Ý
የኢትዮጵያ ሥራ አመራር ኢንስቲትዩት
Ethiopian Management Institute

94. BPP LEARNING MEDIA

95. BPP LEARNING MEDIA
yKFà ȶà mmZgb!à drawing limit register
 yKFà ȶÃN mmZgb!à ›§¥ kt§lûlT yKFà ȶà T:²Z WÀ
c&÷C XNÄYs-# lmk§kL kxND ›mT wÄ!H Ãl#TN b_QM
§Y ÃLwl# yKFà ȶà ¸²NN l¥mLkT X yÆNK £úB
¥S¬rqEÃ mGlÅ ZGJTN l¥mÒcT nWÝÝ
 yKFà ȶÃN bKFà ȶÃãC mZgB §Y lmmZgB yMZgÆ
mnš snÇ kgx!L¸ y¸qbl#T yÆNK y¥zÏ dBÄb@ nWÝÝ
bÆNK ytf[mN KFÃ lmmZgB yMN+ snD c&K wYM
yÆNK ZWWR ¥zÏ dBÄb@ nWÝÝ XÃNÄNÇN wÀ
bmqnS _QM §Y ÃLêl¼q¶ yKFà ȶà b¥S§T X bbjT
›mt$ byw„ XNÄ!øR YdrULÝÝ

96. BPP LEARNING MEDIA
ymNGST yKfà ȶà mZgB g} _____
ymNGST m¼b@T |M_________
yÆNK £úB q$_R _____ wR_____ xmt MHrT ______
qN c&K q$_R KFà tqÆY yKFà m-N ¥Èqš ytfqd yKFà ȶÃ
_QM §Y ÃLêl yKFÃ
ȶÃ
wdðT ymÈ ¸²N

97. BPP LEARNING MEDIA
GNzB bÆNK £úB ¥St§lF zÁ
 kxÄ!S xbÆ W+ l¸gß# ymNGST m¼b@èC ygx!L¸ kB/@‰êE ÆNK
wd mNGST m¼b@t$ yÆNK £úB gNzBN ÃSt§LÍLÝÝ KFÃW
kmf[Ñ xSqDä ygx!L¸ g¼b¼w 11 yKFÃ m-yqEÃ Q[#N Ã[D”LÝÝ
yKFÃ ¥z™ dBÄb@ ÆNK KFÃ XNÄ!f{M T:²Z lmS-t$ XÂ lmNGST
m¼b@T yt-yqW ywÀ bjT gNzB mfqÇN ¥S¬wqEÃ nWÝÝ
 ygx!L¸ yXÃNÄNÇN ÆlbjT m¼b@T ytStµkl bjT XÂ ytf[Ñ KFÃãCN
kxND ›mT wÄ!H ÃlWN mr© XÂ bwÀ mdB lYè lmmZgB yKFÃ
l@jR µRD YY²LÝÝ ygx!L¸ Y,N mr© y¸-qmW lmNGST m¼b@T
y¸kflW gNzB ktStµklW bjT bLõ XNÄYg" l¥rUg_ nWÝÝ
 bmNGST m¼b@t$ yÆNK £úB gNzb# gb! XNdtdrg ÆNk# yÆNK
xDŠYZ YsÈLÝÝ Y,M lmNGST m¼b@t$ kgx!L¸ yt§lfWN ygNzB
ZWWR lmmZgB XNd mnš snDnT ÃglG§LÝÝ ymNGSት m¼b@T
l:” G¢E XÂ lts-# xgLGlÖèC bc&K KFÃãCN Yf[#¥LÝÝ yts-# c÷CM
bÆNK ÃlWN y_Ê gNzB ¸²NN ¼kwÀ q¶¼ YwSÂl#ÝÝ

98. BPP LEARNING MEDIA
Reprter
February 17, 2014

99. BPP LEARNING MEDIA
y£úB XNQS”s@ mZgB lxgR WS_ gNzB
y£úB XNQS”s@ mZgB
 b£úB xÃÃZ |R›T WS_ ymjm¶Ã dr© MZgÆ y¸kÂwNbT mZgB nWÝÝ
 gNZB ÃÎC XÂ £úB s‰t®C y£úB XNQS”s@WN lmmZgB ygb! drs®C
X ywÀ ¥SmSk¶ÃãC ÃzU©l#ÝÝ
 yMZgÆ mnš snìC WS_ ÃlWN mr© wd £úB XNQS”s@ mZgB ¥sfR
nW
yM:‰û ›§¥
y£úB XNQS”s@ãC bxgR WS_ gNzB b¸f[ÑbT g!z@ y£úB
XNQS”s@ãCN b£úB XNQS”s@ mZgB WS_ lmmZgB x lMZgÆ
y¸ÃglGl#TN QÛC yx‰„N £dT ¥B‰‰T nWÝÝ
M:‰F 6
February 17, 2014

100. BPP LEARNING MEDIA
YH M:‰F kz!H b¬C ytmlkt$TN KFlÖC YY²LÝÝ
• y£úB XNQS”s@ãCN bMZgÆ mnš snìC §Y ¥SfR
 ygb! drs"½y_Ê gNzB ywÀ ¥múk¶Ã½yÆNK wÀ ¥múk¶Ã
 y£úB MZgÆ ¥zÏ
• kmnš snìC §Y b£úB XNQS”s@ mZgB mmZgB
M:‰F 6
February 17, 2014

101. BPP LEARNING MEDIA
y£úB XNQS”s@ãCN mmZgB
b£úB XNQS”s@ mZgB WS_ y¸mzgb# 3 ê ê y£úB XNQS”s@
›YnèCÝ(
o y_Ê gNzB gb!½
o y_Ê gNzB KFýb
o _Ê gNzB y¥YkÂwn# y£úB XNQS”s@ãC ÂcWÝÝ
b_Ê gNzB gb! ymsBsB tGÆR bx‰T h#n@¬ãC l!ÃU_M YC§LÝÝ
o b_Ê gNzB gb! msBsB½bc&K gb! msBsB
o gNzb# ÆNK gb! ktdrg b“§ yÆNK ygNzB gb! drs" s!qRB
o gNzb# bZWWR gb! çñ yÆNK ygb! ¥rUgÅ snD s!qRB
M:‰F 6
February 17, 2014

102. BPP LEARNING MEDIA
b¥N¾WM mNgD gNzB gb! s!çN lMZgÆ mnš y¸çnW snD kz!H q_lÖ
bS:L 6.1 ytmlktW ygb! drs" nWÝÝ
g{ 57 tmLkt$
— ›§¥
— ygb! drs" SlmÃZ
— SR+T
— Slgb! drs" xä§L
M:‰F 6
February 17, 2014

103. BPP LEARNING MEDIA
l@lÖC ygb! drs" ›YnèC
o g#M„K Æl|LÈN½
o FRD b@èC XÂ
o çSpE¬lÖC
bxgLGlÖT xsÈÈcW mlyT MKNÃT gb! ytdrgWN _Ê gNzB XNd gb!
lmWsD L† yçn ygb! drs" Q{ Y-q¥l#ÝÝ
 _QM §Y yêlW ygb! drs" lFRD b@èC X lçSpE¬lÖC äÁL 85½
 lg#M„K Æl|LÈN äÁL 185 b¥lT Y-qúLÝÝ
M:‰F 6
February 17, 2014

104. BPP LEARNING MEDIA
ygb! drs" ¥-”là ¼m¼£ 64¼
—›§¥
• ygb! drs" ¥-”là ygb! drs®CN l¥-”lL
• b£úB XNQS”s@ mZgB §Y ytmzgb#TN ygb! drs®C B²T lmqnS y¸rÄ
snD nWÝÝ
• ygb! drs" ¥-”là xq‰rB bS:L 6.2 g{ 61 tmLkt$
—xÃÃZ½ SR+T X xä§L
o y£úB s‰t¾W ygb! drs" ¥-”là ÃzU©LÝÝ
o XNÄ!h#M yh#l#NM gb! drs®C DMR k_Ê gNzB ö-‰ ¼_Ê gNzb#
bÆNK gb! kçn¼ UR ÃS¬R”LÝÝ
o ngR GN _Ê gNzb# bµZÂ WS_ ytqm- kçn ygb! drs" ¥-”lÃWN k_Ê
gNzB ö-‰ UR y¸ÃS¬RqW êÂW gNzB Ù nWÝÝ
M:‰F 6
February 17, 2014

105. BPP LEARNING MEDIA
— ygb! drs" ¥-”lÃW b3 ÷pE tzUJè XNd¸ktlW Ys‰ÅLÝÝ
o êÂWN drs" lrÄT gNzB Ù YsÈLÝÝ
o h#lt¾W ÷pE kgb! drs" UR b£úB XNQS”s@ mZgB §Y lmmZgB
XNdÃSCL tÃYø l£úB s‰t¾ Y§µLÝÝ
o xND ÷pE bdrsß# _‰Z WS_ YqmÈLÝÝ
M:‰F 6
February 17, 2014

106. BPP LEARNING MEDIA
bgb! mlà q$_R ytly ygb! drs" ¥-”là ¼m¼£ 65¼
›§¥
— bgb! mlà q$_R ytly ygb! drs" ¥-”là y£úB nK yçn# ngéC mS¶Ã sN-
r™ s!çN ygb! drs®CN bgb! mlà q$_R l¥-”lL bgNzB sBúb!W
YzU©LÝÝ
— ygb! drs" ¥-”là xq‰rB bS:L 6.3 tmLKaLÝÝ
xÃÃZ½ |R+T X xä§L
XÃNÄNÇ gNzB sBúb! ygb! drs®CN bgb! mlà q$_R bmlyT bgb! drs
¥-”là snD §Y x-”lÖ kgb! drs" UR lê gNzB Ù YsÈLÝÝ
M:‰F 6
February 17, 2014

107. BPP LEARNING MEDIA
— ygb! drs" tk¬¬Y q$_R
• bgb! mlà q$_R btly bgb! drs" ¥-”là §Y YmzgÆLÝÝ
• bgb! mlà q$_R ytlyW ygb! drs" ¥-”là §Y ytmlktW -Q§§
DMR bgb! drs ¥-”là §Y ktmlktW -Q§§ m-N UR Xk#L mçn#
YrUgÈLÝÝ
— ygb! drs" ¥-”là ÷pE bgb! mlà q$_R ktlyW ygb! drs" ¥-”là UR xND
§Y l£úB s‰t¾W YsÈLÝÝ
— l£úB XNQS”s@ mZgB yMZgÆ mnš snD y¸çnW ygb! drs" ¥-”lÃ
nWÝÝ
M:‰F 6
February 17, 2014

108. BPP LEARNING MEDIA
y£úB XNQS”s@ KFÃãCN mÃZÝ b_Ê gNzB XÂ bÆNK ytf[Ñ
KFÃãC MZgÆ ywÀ ¥SmSk¶Ã
y_Ê gNzB KFÃ XNQS”s@ l!ñR y¸ClW kz!H b¬C ktzrz„T bxND y_Ê gNzB
Kfà bTKKL s!f[M BÒ YçÂLÝÝ
o b_Ê gNzB KFÃ s!f[M
o bc&K KFÃ s!f[M
o gNzB kÆNK bZWWR wÀ çñ yÆNK ygNzB wÀ snD s!qRB
b_Ê gNzB ytf[Ñ KFÃãC yMZgÆ wÀ ¥SmSk¶Ã
— b_Ê gNzB KFà bgNzB Ù s!f[M y_Ê gNzB KFà lmmZgB yMZgÆ
mnš snD y¸çnW bS:L 6.4 ytmlktW ywÀ ¥SmSk¶Ã nWÝÝ
M:‰F 6
February 17, 2014

109. BPP LEARNING MEDIA
y£úB XNQS”s@ KFÃãCN mÃZÝ b_Ê gNzB XÂ bÆNK ytf[Ñ
KFÃãC MZgÆ ywÀ ¥SmSk¶Ã
y_Ê gNzB KFÃ XNQS”s@ l!ñR y¸ClW kz!H b¬C ktzrz„T bxND y_Ê gNzB
Kfà bTKKL s!f[M BÒ YçÂLÝÝ
o b_Ê gNzB KFÃ s!f[M
o bc&K KFÃ s!f[M
o gNzB kÆNK bZWWR wÀ çñ yÆNK ygNzB wÀ snD s!qRB
b_Ê gNzB ytf[Ñ KFÃãC yMZgÆ wÀ ¥SmSk¶Ã
— b_Ê gNzB KFà bgNzB Ù s!f[M y_Ê gNzB KFà lmmZgB yMZgÆ
mnš snD y¸çnW bS:L 6.4 ytmlktW ywÀ ¥SmSk¶Ã nWÝÝ
M:‰F 6
February 17, 2014

110. BPP LEARNING MEDIA
— xÃÃZ
b_Ê gNzB KFà ytf[mbTN ywÀ ¥SmSk¶Ã snD y£úB s‰t¾W YY²LÝÝ
— |R+T
y_Ê gNzB KFà ytf[mbT ywÀ ¥SmSk¶Ã b2 ÷pE tzUJè b¸ktlW xµ*`N
Ys‰ÅLÝÝ
— êÂW Q©! y£úB XNQS”s@WN b¸mzGbW £úB s‰t¾ `§ðnT YqmÈLÝÝ
h#lt¾W Q©! b_‰z# WS_ YqmÈLÝÝ
M:‰F 6
February 17, 2014

111. BPP LEARNING MEDIA
— Record the following on Transaction Register
July 8. Ge/BeWe 11/2 is prepared to request 5000 birr for account 6213-01
imprest fund from CT.
July 10. Cash for recurrent expenditure is received by bank transfer from CT
July 10. Cash is transferred to cashier for imprest
July 20. Ge/Bewe 11/1 is prepared to request cash for salaries from MoFEd
July 25. Cash to pay salaries is recieved by bank transfer from MoFED
July 25. Cash to pay salaries is transffered to cashier
Additional Info
The only funds requested on Ge/BeWe 11/2 is 5000 birr for 6213-01
The imprest fund is established for 4000 birr
Salary requested, approved and received consists of:
M:‰F 6
February 17, 2014

112. BPP LEARNING MEDIA
M:‰F 6
February 17, 2014
01 02 03
Gross salary 10000 5000 7500
Pension
Expense
600 300 450
Pension
withholding
400 200 300
Income tax
withholding
1000 500 750
Net Salary 8600 7300 6450

113. BPP LEARNING MEDIA
M:‰F 6
February 17, 2014
yQD¸Ã KFà wÀ ¥SmSk¶Ã
— b_Ê gNzB y¸drgW Kfà btfqdW ytwsn g!z@ WS_ s!kÂwN
— yQD¸Ã KFà wÀ ¥SmSk¶Ã XNd _Ê gNzB y¸ÃZ s!çN bµZ WS_
YqmÈLÝÝ
xÃÃZ½ |R+T X xä§L
— QD¸Ã KFÃN lmmZgB yQD¸Ã KFà wÀ ¥SmSk¶Ã yMZgÆ mnš snD
bmçN ÃglG§LÝÝ
— yQD¸Ã KFà wÀ ¥SmSk¶ÃN bm-qM ytf[m KFà y_Ê gNzB mZgB
WS_ xYmzgBMÝÝ
— yQD¸Ã KFà wÀ ¥SmSk¶Ã bbjT l@jR µRD WS_ XNd GÁ¬ ytgÆbT
£úB YmzgÆLÝÝ

114. BPP LEARNING MEDIA
M:‰F 6
February 17, 2014
yÆNK wÀ ¥SmSk¶Ã
— b£úB s‰t¾ ytf[m yc&K wYM yÆNK ZWWR ygNzB KFÃN lmmZgB
yMZgÆ mnš snD
— bc&K wYM kÆNK £úB ZWWR KFà ytf[mbTN yÆNK wÀ ¥SmSk¶Ã
y¸YzW y£úB s‰t¾W nW
— yÆNK wÀ ¥SmSk¶Ã bh#lT ÷pE tzUJè b¸ktlW xµ*`N Ys‰ÅLÝÝ

115. BPP LEARNING MEDIA
M:‰F 6
February 17, 2014
ytly xs‰RÝ tq¥+ gNzB mmlS
— Hg# b¸fQdW mrT XNd g#M„K Æl|LÈN½ FRD b@èC wzt... Ãl#
m¼b@èC tq¥+ gNzBN lmmlS ytly xq‰rB ¼bäÁL 86 wYM äÁL
186¼ l!-qÑ YC§l#ÝÝ
— ytly bmçn# kgx!L¸ ¥:k§êE £úB mM¶Ã f”D ¥GßT YñRb¬LÝÝ
— Kgx!L¸ ¥:k§êE £úB mM¶Ã f”D wÀ h#l#M ygNzB KFÃãC mkÂwN
ÃlÆcW Xz!H btgl[#T y_Ê gNzB KFà ytf[mbT wÀ ¥SmSk¶Ã XÂ
yÆNK KFà wÀ ¥SmSk¶Ã nWÝÝ
— yÆNK wÀ ¥SmSk¶Ã bh#lT ÷pE YzU©L

116. BPP LEARNING MEDIA
M:‰F 6
February 17, 2014
y_Ê gNzB nK ÃLçn# y£úB XNQS”s@ãC MZgÆÝ
y£úB MZgÆ ¥zÏ
— ጥÊ gNzB nK ÃLçn# y£úB XNQS”s@ãC b¸ktl#T h#n@¬ãC
ÃU_¥l#ÝÝ
• _Ê gNzB nK Ãlçn gb!N mqbL¼ZWWR
• yq$úq$S ¼b›YnT¼ y¸gß# XRĬãC
• ytsBúb! XÂ ytkÍY £úB XNQS”s@ãC
• bCé¬ g!z@ WS_ KFà y¸f[MÆ¢W y£úB XNQS”s@ãC
• b£úB mZgB WSY bSHtT ytmzgb# £úïC
— y£úB MZgÆ ¥zÏWN y¸YzW y£úB s‰t¾ nWÝÝ
— y£úB MZgÆ ¥zÏ bh#lT Q©!

117. BPP LEARNING MEDIA
M:‰F 6
February 17, 2014
y£úB XNQS”s@ãCN b£úB mZgB §Y SlmmZgB
o kMZgÆ mnš snìC y¸gß#T mr©ãC k£úB XNQS”s@ mZgB wd £úB
mmZgb!àmöÈ-¶Ã µRD xSf§g! mr©ãCN x-”lÖ l¥St§lF ÃSC§LÝÝ
o lXÃNÄNÇ yÆNK £úB y£úB XNQS”s@ mZgB mÃZ ÃSflgbT
MKNÃT SlXÃNÄNÇ yÆNK £úB ¶±RT l¥zUjT XNÄ!ÃSCL nWÝÝ
o kxND b§Y yçn# ÆlbjT m¼b@èC bxND yÆNK £úB bU‰ y¸-qÑ kçn
l¸-qÑbT yÆNK £úB y¸ÃzW xND y£úB XNQS”s@ mZgB BÒ nWÝÝ

118. BPP LEARNING MEDIA
M:‰F 6
February 17, 2014
— y£úB XNQS”s@ mZgB b2 ÷pE tzUJè b¸ktlW xµ*`N Ys‰ÅLÝÝ
o êÂW ÷pE b̸ snDnT b£úB KFL YòLÝÝ
o h#lt¾W ÷pE lgNzB x!÷ñ¸ L¥T ¸n!St&R Yt§lÍL ¼xSf§g!
kçn¼ÝÝ
y_Ê gNzB XNQS”s@N MZgÆ

119. BPP LEARNING MEDIA
March 13, 2015 session assessment report
Monday – March 17, 2015
February 17, 2014

120. BPP LEARNING MEDIA
M:‰F 7
February 17, 2014
y£úB XNQS”s@ mZgBÝ yW+ MN²¶
— ›§¥
o y£úB XNQS”s@W bW+ MN²¶ ytf[m b¸çNbT g!z@ y£úB
XNQS”s@WN lmÃZ XÂ lmmZgB _QM §Y y¸Wl#TN QÛC XÂ
MZgÆW y¸f{MbTN xs‰R ¥B‰‰T nWÝÝ
o kxND L†nT bStqR h#lt$NM lmmZgB _QM §Y y¸Wl#T QÛC xND
›YnT ÂcWÝÝ
o bW+ MN²¶ ytf[m y£úB XNQS”s@ y¸mzgbW bBR X XNQS”s@W
btf[mbT yW+ MN²¶ nWÝÝ
o bBR mmZgB y£úB XNQS”s@W kl@lÖC bxgR WS_ gNzB ktf[Ñ
XNQS”s@ãC UR tÄMé ¶±RT XNÄ!qRBbT ¥drG ÃSC§LÝÝ
o bW+ MN²¶ mGl{ y£úB s‰t¾W ytmzgb# y£úB XNQS”s@ãCN
kÆNK mGlÅãC UR ¥S¬rQ ÃSClêLÝÝ

121. BPP LEARNING MEDIA
M:‰F 7
February 17, 2014
y£úB XNQS”s@ mZgBÝ yW+ MN²¶
o yW+ MN²¶ tmN b›mt$ WS_ YlêwÈLÝÝ bz!HM MKNÃT ¶±RT
b¸qRBbT ›mT m=rš bBR X bBR ytmzgbW yBR MN²¶ m-N mµkL
L†nT l!f-R YC§LÝÝ
o L†nt$ yW+ MN²¶ bmê¢q$ MKNÃT ytgß TRF wYM ydrs k!ú‰ tBlÖ
y¸¬wQ s!çN½
o b£úB XNQS”s@W mZgB §Y y¥StµkL MZgÆ ¥DrGN Y-Y”LÝÝ

122. BPP LEARNING MEDIA
M:‰F 7
February 17, 2014
y£úB XNQS”s@ mZgBÝ yW+ MN²¶
YH M:‰F y¸ktl#T KFlÖC xl#TÝÝ
— y£úB XNQS”s@ãCN yMZgÆ mnš snìC SlmÃZ
o yW+ MN²¶ gb! drs"
o yW+ MN²¶ wÀ ¥SmSk¶Ã
o y£úB MZgÆ ¥zÏ
— yMZgÆ mnš snìCN bW+ MN²¶ £úB XNQS”s@ mZgB §Y SlmmZgB
— yW+ MN²¶ bmê¢q$ MKNÃT ytgß TRF wYM ydrs k!ú‰ ¥S§TÂ
SlmmZgB y¸l#T ÂcWÝÝ

123. BPP LEARNING MEDIA
M:‰F 7
February 17, 2014
y£úB XNQS”s@ãCN mmZgB
— bW+ MN²¶ £úB XNQS”s@ mZgB §Y kz!H y¸ktl#T 3 ê ê y£úB
XNQS”s@ãC YmzgÆl#ÝÝ
o gNzB mqbL
o gNzB mKfL
o b_Ê gNzB ÃLtf[Ñ y£úB XNQS”s@ãC
gNzB ymqbL XNQS”s@ãCN mmZgBÝ yW+ MN²¶ gb!
drs"
bW+ MN²¶ gNzB ymqbL XNQS”s@ bh#lT h#n@¬ãC ÃU_¥LÝÝ
• gNzB bc&K mLK gb! s!drG ¼SNqbL wYM s!sbsB¼
• gNzB bÆNK ZWWR x¥µ"nT wd ÆNK /!úB t§Læ Y,W bÆNK drs"
s!rUg_
ymnš snD yW+ MN²¶ gb! drs"

124. BPP LEARNING MEDIA February 17, 2014
y x !T × e Ã Ø Á ‰
§ê E
Ä!ä K‰
s !Ãê E
¶ p B l !K q $
_ R
THE FEDERA
L DEMOCRA
TIC REPUBLIC OF ETHIOPIA Serial No.
y gNz B Â y x !÷ ñ ¸ L ¥ T ¸ n!St &
R q N
MINISTRY OF FINA
NCE & ECONOMIC DEVELOPMENT Date
y W À M N² ¶ y gb ! d r s "
FOREIGN CURRENCY RECEIPT VOUCHER
ym NG| T m ¼
b@
t $
| M
Name of Public Body
d r s " k
Received From
b _ Ê gNzB
gb !W yt sbsbT m NgD
Cash
b c &
K yc &
K q $
_ R B D R¼
yKÊ Ä!T q $
_ R
Mode of Collection Check Check No. Loan/ Credit No
yÆ
NK Z W WR
y¥ È q š
q $
_ R
Bank Transfer Ref. No.
yM N² ¶ t m N
Exchange Rate
ygNzb#L K b x ` Z
Amount in Figure
ygNzb#L K b ð d L ¼
b B R¼
Amount in Words /Birr/
ygb !W M KNÃT
Purpose
l / !ú B KF L B Ò
For Accounts use only
yb j T M D B
Budget Category
y£ ú B m d B
Account code
ygNzb # L K b B R
Amount in Birr
ygNzb # L K b W u M N² ¶
Amount in Foreign Currency
Á b !T KÊ Ä!T Á b !T KÊ Ä!T
Debit Credit Debit Credit
D M R
Total
ÃzU j W | M Â ð R¥ Ãr U g- W | M Â ð R¥
Prepared By Name and Signature Checked By Name and
Signature
ê ÂWÝl k Í Y¿ h#
l t ¾W Q©! l £œ
B KF L ¿ ƒ St ¾W Q©! b_ ‰
z#W S_ Y q m È L
Original to Payer; Second Copy to Accounts; Third Copy in Pad

125. BPP LEARNING MEDIA
M:‰F 7
February 17, 2014
— yW+ MN²¶ ygb! drs" y¸YzW y£úB s‰t¾ nWÝ
— yW+ MN²¶ gb! drs" bîST ÷pE tzUJè Ý
o êÂW Q©! gNzB gb! Slmçn# ¥rUgÅ XNÄ!çN lk͆ YsÈLÝÝ
o h#lt¾W Q©! y£úB XNQS”s@WN bW+ MN²¶ £úB XNQS”s@ mZgB
§Y XNÄ!mzGB l£úB s‰t¾W Yt§lÍLÝÝ
o îSt¾W Q©! lÍYL q¶ XNÄ!çN b_‰z# WS_ YqmÈLÝÝ

126. BPP LEARNING MEDIA February 17, 2014
N- r ™ 7.1
yW + M N² ¶ ygb! d r s "
KF T ï ¬ ã C ¥ B ‰¶ Ã
q $
_ R x Sq D ä yt s- W q $
_ R
q N gb! yt d r gbT T KKl ¾ q N
ym NGST m ¼
b@
t $SM ym NGST m ¼
b@
t $SM
d r s" k gNzb#
N gb! Ãd r gW t Ì M wY M sW SM
x D ‰
š KL L ½øN½ wr Ľ q bl @
½ yb@
T q $
_ R Y gl {
gb!W yt sbsbbT m NgD gb!W yt sbsbbT N m NgD l ¥ m L kT x GÆ
B Æ
l W ú_ N
WS_ ML KT Y d r G
c &
K c &
K gb! yt d r g kç n bc &
K ú_ n# WS_ ML KT Y d r G
yc &
K q $
_ R yc &
K q $
_ R Y ÚF
yÆ
NK Z WWR gNzb# gb! yt d r gW bÆ
NK Z WWR kç n bú_ n# WS_
ML KT Y d r G
y¥ È q š q $
_ R bÆ
Nk#d r sß# §Y Ãl W ¥ È q š q $
_ R Y - q S
q N yÆ
NK d r sß# yt zUj bT q N
yB D R¼
yKÊ Ä!T q $
_ R gNzb#
N ys- W D RJ T yB D R¼
KÊ Ä!T q $
_ R
yMN² ¶ t m N gNzb# gb! bt d r gbT : l T yê l W yMN² ¶ t m N
ygNzB L K ¼
bx ` Z ¼ gb! yt d r gW gNzB m - N bx ` Z
ygNzB L K ¼
bð d L ¼ gb! yt d r gW gNzB m - N bð d L
MKNÃT gNzb# gb! yt d r gbT MKNÃT bx + „ Y - q S
ybj T MD B gNzb# gb! yt d r gl T Æ
l bj T m ¼
b@
T m l à q $
_ R
y£ úB m d B x GÆ
B Ãl W m l à q $
_ R
ygNzb#L K bB R Á b!T ¼KÊ Ä!T gb! yt d r gW gNzB m - N bx ` Z bB R
ygNzb#L K bW+ MN² ¶
Á b!T ¼
KÊ Ä!T
gb! yt d r gW gNzB m - N bx ` Z bW+ MN² ¶
D MR gb! yt d r gW gNzB x - ” §Y D MR bx ` Z ½ bB R XÂ
bW+ MN² ¶
ÃzUj W d r sß#
N ÃzUj W sW SMÂ ð R¥
Ãr Ug- W | MÂ ð R¥ Ãr Ug- W sW SMÂ ð R¥

127. BPP LEARNING MEDIA
M:‰F 7
February 17, 2014
b_Ê gNzB KFà XNQS”s@ãCN SlmmZgBÝ yW+ MN²¶ wÀ
¥SmSk¶Ã
b_Ê gNzB KFÃ s!f[M Yf-‰LÝÝ
o bc&K x¥µ"nT
o kÆNK £úB WS_ ZWWR
yMZgÆ mnš snD yW+ MN²¶ wÀ ¥SmSk¶Ã
— yW+ MN²¶ ywÀ ¥SmSk¶Ã bh#lT ÷pE tzUJè
o êÂW Q©! y£úB XNQS”s@WN bW+ MN²¶ £úB XNQS”s@ mZgB
§Y XNÄ!mzGB l£úB s‰t¾W YsÈLÝÝ
o h#lt¾W Q©! lÍYL q¶ XNÄ!çN b_‰z# WS_ YqmÈLÝÝ
— yW+ MN²¶ ywÀ ¥SmSk¶Ã drs" y¸YzW y£úB s‰t¾ nWÝ

128. BPP LEARNING MEDIA February 17, 2014
y x !T × e Ã Ø Á ‰§ê EÄ!ä K‰s !à ê E¶ p B l !K
THE FEDERAL DEMOCRATIC REPUBLIC OF ETHIOPIA .q $
_ R
y gNz B Â y x !÷ ñ ¸ L ¥ T ¸ n!St &
R Serial No
MINISTRY OF FINANCE & ECONOMIC DEVELOPMENT
y W u M N² ¶ y w À ¥ Sm Sk ¶ Ã q N
FOREIGN CURRENCY PAYMENT VOUCHER Date
y m NG
| T m ¼
b@
t $
| M
Nam e of Public Body
t k f l l
Paid to
x D ‰
š
Address:
KL L øN wr Ä
wr Ä
q bl @
q bl @
y b@
T q $
_ R
Region Zone Woreda Kebele House No.
bc &
K y c &
K q $
_ R
KF ÃW y t f [ m bT m NgD Check Check Num ber
Mode of Payment bÆ
NK Z WWR y ¥ È q š q $
_ R
Bank
Transfer Ref. Num ber
y M N² ¶ t m N y gNzb#L K bx ` Z ¼
BR¼
Exchange Rate Am ount in Figure /Birr/
y gNzb#L K bð d L ¼
B R¼
Am ount in Words /Birr/
y wÀ W M KNÃT
Purpose
l / !ú B KF L B Ò
For Accounts use only
y gNz b# L K bB R
Am ount in Birr
y gNz b# L K bW u M N² ¶
Am ount in Foreign Currency
y bj T M D B
Budget Category
y £ úB m d B
Account code Á b!T KÊ Ä!T Á b!T KÊ Ä!T
Debit Credit Debit Credit
D M R
Total
à z Uj W | M  ð R¥ b j T Sl m f q Ç | M  ð R¥ w À W N à z z W | M  ð R¥
Prepared by Name and Signature
Budget Approv al Name and
Signature Authorized by Name and Signature
à r Ug- W | M  ð R¥
Checked by Name and Signature
k § Y y t gl [ W N gNz B m q b l @
N x r UGÈ l h #
I acknowledge that I have received the amount shown above y t q Æ
Y | M Â ð R¥
Received by Nam e & Signature
ê  W Ýl £ œ
B KF L ¿ h #
l t ¾W Q©! _ ‰
z #W S_ Y q m È L
Original - to Accounts; 2nd
-copy in Pad
m ¼
£ 8
ME/HE

129. BPP LEARNING MEDIA February 17, 2014
N- r ™ 7.2
yW + M N² ¶ yw À ¥ Sm Sk ¶ Ã
r D F ¥ B ‰
¶ Ã
q $
_ R x Sq D ä yt s - q $
_ R
q N wÀ yt d r gbT T KKl ¾ q N
ym NGST m ¼
b@
t $ ym NGST m ¼
b@
t $SM
x D ‰
š KL L ½ øN½ wr Ľ q bl @
½ yb@
T q $
_ R Y - q S
KF ÃW yt f [ m bT m NgD KF ÃW yt f [ m bT m NgD x GÆ
B Æ
l W ú_ N WS_ M L KT
x D RG
c &
K KF ÃW bc &
K yt f [ m k ç n bc &
K ú_ n# WS_ M L KT x D RG
yc &
K q $
_ R yc &
k # q $
_ R Y ÚF
yÆ
NK Z WWR KF ÃW yt f [ m W bÆ
N
K Z WWR kç n bú_ n# WS_ ML KT
Y d r G
y¥ È q š q $
_ R bÆ
NK d r s " §Y yt m l k t W yÆ
NK ¥ È q š q $
_ R Y - q S
ygNzB L K ¼
bx ` Z ¼ yt k f l W gNzB m - N bB R bx ` Z
ygNzB L K ¼
bð d L ¼ yt k f l W gNzB m - N bB R bð d L
M KNÃT KF ÃW yt f [ m bT M KNÃT bx + „ Y gl {
ybj T M D B KF Ã yt f [ m l T Æ
l bj T m ¼
b@
T m l à q $
_ R ybj T
› Y nT XÂ M N+ ¼
18; ; l T Ê ¢ ¶½ 19; ; l m ¼
b@
t $gb!¿ ygb!
m l à q $
_ R l XRĬ s À (2001-2099)½ l x bĶ (3001-3099)¼
y£ úB m d B x GÆ
B Ãl W m l à q $
_ R
ygNzb#L K bB R yt k f l W gNzB m - N bx ` Z bB R
Á b!T x GÆ
B Ãl W yÁ b!T y£ úB m l à q $
_ R
KÊ Ä!T x GÆ
B Ãl W yKÊ Ä!T y£ úB m l à q $
_ R
ygNzb#L K bW+ M N² ¶ yt k f l W ygNzB m - N bW+ M N² ¶
Á b!T x GÆ
B Ãl W yÁ b!T y£ úB m l à q $
_ R
KÊ Ä!T x GÆ
B Ãl W yKÊ Ä!T y£ úB m l à q $
_ R
- Q§§ D M R yt k f l W gNzB - Q§§ D M R bx ` Z bW+ M N² ¶ X bB R
ÃzUj W ywÀ ¥ Sm Sk ¶ÃWN ÃzUj W s W SM  ð R¥
bj T Sl m f q Ç ywÀ ¥ Sm Sk ¶ÃWN Ã[ d q W s W SM  ð R¥ bj T KF L
Ãr Ug- W ywÀ ¥ Sm Sk ¶ÃWN Ãr Ug- W s W SM  ð R¥
wÀ WN ÃzzW bwÀ ¥ Sm Sk ¶ÃW §Y yt m l k t W gNzB XNÄ!k f L
ÃzzW s W SM Â ð R¥
yt q Æ
Y | M gNzb#
N yt q bl W s W SM Â ð R¥

130. BPP LEARNING MEDIA
M:‰F 7
February 17, 2014
b_Ê gNzB ÃLtf[Ñ y£úB XNQSQs@ãCN mmZgBÝ y£úB
MZgÆ ¥zÏ
— Y, y£úB XNQSQs@ b_Ê gNzB y¥Yf[M bmçn# bxgR WS_ gNzB x bW+
MN²¶ y¸f[Ñ y£úB XNQS”s@ãCN mlyT xSf§g! xYçNMÝÝ

131. BPP LEARNING MEDIA
M:‰F 7
February 17, 2014
yW+ MN²¶ £úB XNQS”s@ mZgB mGlÅ
— bx-”§Y £úB l@jR µRD §Y y¸mzgbW y£úB mdB ygNzB LK y¸wSdW kW+
MN²¶ £úB xNQS”s@ mZgB WS_ nWÝÝ
— y£úB XNQS”s@WN mÃZ y¸ÃSClW yMZgÆ mnš snD y¸zUjW y£úB
XNQS”s@W btkÂwnbT g!z@ YçÂLÝÝ
yÆNK £úB XNQS”s@ MZgÆ
“l@lÖC” rDF “bÆNK Ãl gNzB ¼4102¼” rDF
Áb!TÝ gNzB ytkfl kçn Áb!TÝ gNzB gb! ydrg kçn
KÊÄ!TÝ gNzB gb! ytdrg kçn KÊÄ!TÝ gNzB ytkfl kçn

132. BPP LEARNING MEDIA February 17, 2014
m £ 1
ME/HE S: L 7.3 gA
yx !T × e à Ød ‰§ê E
Ä!ä K‰s!Ãê E
¶ p B l !K Page
THE FEDERAL DEMOCRATIC REPUBLIC OF ETHIOPIA
ygNzB  x !÷ñ ¸ L ¥ T ¸ n!St &
R
MINISTRY OF FINANCE & ECONOMIC DEVELOPMENT
y£œB XNQS” s@
m Z gB ( yWu M N² ¶
TRANSACTION REGISTER : FOREIGN CURRENCY
ym NG| T m ¼
b@
T | M wR › .M.
Name of Public Body Month Year
yÆ
NK £œ
B q $
_ R
Bank Account
q
N
Date
m
Gl
Å
Description
yc
&
K
q
$
_
R
Check
no.
y¥
zÏ
q
$
_
R
Voucher
no.
ybj T MD B l @
l Ö
C Æ
NK Ãl gNzB bB R
Æ
NK Ãl gNzB bWu
MN² ¶
¥ w‰r š
Budget Category Others Cash at Bank Cash at Bank in F.C Posted
ybj
T
›
Y
nT
Type
of
Budget
ym
NG|
T
m
¼
b@
T
Public
Body
P
é
G‰M
Program
y|
‰
KF
L
Sub-Agency
N;
#
S
P
é
G‰M
Sub-Program
P
é
j
KT
Project
y£œ
B
m
d
B
Account
Code
Á b!T KÊ Ä!T Á b!T KÊ Ä!T Á b!T KÊ Ä!T Á b!T
KÊ Ä!T
Debit Credit Debit Credit Debit Credit Debit Credit
zUj W
pared by: | MÂ ð R¥
Name & Signature

133. BPP LEARNING MEDIA
M:‰F 7
February 17, 2014
yW+ MN²¶ £úB XNQS”s@ mZgB mGlÅ
— bÆNK Ãl gNzB ¼4102¼ rDF WS_ ÃlW ygNzB m-N ymzgbW bÁb!T
¼bKÊÄ!T¼ kçn½ bÆNK Ãl gNzB bW+ MN²¶ rDF WS_ ÃlW ygNzB m-N
bÁb!T ¼bKÊÄ!T¼ y¸mzgB YçÂLÝ
y_Ê gNzB nK ÃLçn# y£úB XNQS”s@ãCN MZgÆ
— bW+ MN²¶ £úB XNQS”s@ mZgB WS_ y¸gßW yl@lÖC rDF y¸ÃglGlW
bÆNK wYM ygNzB XNQS”s@ úYñR b¸ktl#T y£úB XNQS”s@ ›YnèC WS_
Ãl#TN h#lt$NM £úïC lmmZgB nWÝÝ
o ytsBúb! XÂ ytkÍY £úB XNQS”s@ãC
o b£úB XNQS”s@ mZgB WS_ bSHtT ytmzgbWN l¥rM

134. BPP LEARNING MEDIA
M:‰F 7
February 17, 2014
bW+ MN²¶ XNQS”s@ ytgß TRF X k!ú‰ MZgÆ
bÆNK Ãl gNzB bW+ MN²¶ y£úB l@jR µRD ¼y£úB mlà q$_R 4102¼ ¶±RT
b¸qRBbT KFl g!z@ m=rš bBR X bW+ MN²¶ S§lW ym=ršWN q¶ gNzB
ÃúÃLÝÝ
— bKFl g!z@W m=rš ÃlWN yW+ MN²¶ tmN mrT b¥DrG b!s§ bBR ÃlW ym=rš
gNzB bW+ MN²¶ µlW ym=rš gNzB UR Xk#L §YçN YC§LÝÝ y¸¬yW L†nT
bKFl g!z@W ÆU-m yW+ MN²¶ tmN wÈ WrD ytf-r X bW+ MN²¶ XNQS”s@
ytgß TRF wYM k!ú‰ YçÂLÝÝ
—1 bKFl g!z@W ym=rš qN yêlWN yMN²¶ tmN ¥GßT½
— 2 bÆNK Ãl gNzB bW+ MN²¶ y£úB l@jR µRD §Y y¬yWN yW+ MN²¶ ym=rš
q¶ gNzB bMN²¶W tmN ¥B²T½
— 3 bÆNK Ãl gNzB bW+ MN²¶ y£úB l@jR µRD §Y ÃlWN yBR £úB ym=rš
¸²N mlyT½
— 4 b2  3 mµkL ÃlW L†nT yMN²¶ TRF wYM k!ú‰ YçÂL

135. BPP LEARNING MEDIA
M:‰F 7
February 17, 2014
bW+ MN²¶ XNQS”s@ ytgßN TRF wYM ydrsN k!ú‰
mmZgB
bW+ MN²¶ XNQS”s@ ytgßN TRF wYM k!ú‰ lmmZgB y¸ÃglGlW bW+ MN²¶
y£úB XNQS”s@ mZgB WS_ ÃlW bÆNK Ãl gNzB bBR ¼4102¼ rDF BÒ
nWÝÝ
yz!H xÒ yçn MZgÆ bÆNK Ãl gNzB bW+ MN²¶ rDF §Y xYmzgBMÝÝ
bW+ MN²¶ y£úB XNQS”s@ mZgB WS_ ÃlW yl@lÖC rDF bW+ MN²¶
XNQS”s@ ytgßN TRF wYM k!ú‰ lmmZgB ÃglG§LÝÝ

136. BPP LEARNING MEDIA
yW+ MN²¶ y£úB XNQS”s@ mZgB bÆNK §l gNzB y¸Wl# kz!H y¸ktl#T 2 rDæC
xl#TÝÝ
— xNd¾W rDF lBR y¸ÃglGL s!çN
— l@§W rDF lW+ MN²¶ y¸ÃglGL nWÝÝ
yq-l....
February 17, 2014

137. BPP LEARNING MEDIA
yh#lt$ rDæC xgLGlÖT kz!H y¸ktlW nWÝÝ
— wd x-”§Y y£úB l@jR µRD l¥w‰rS X l¶±RT ZGJT XNÄ!ÃmC y£úB
XnQS”s@ãCN ygNzB m-N bBR lmmZgB
— wd x-”§Y y£úB l@jR µRD l¥w‰rS X kW+ MN²¶ yÆNK £úB mGlÅ UR
l¥S¬rQ y£úB XNQS”s@ãCN ygNzB m-N bW+ MN²¶ lmmZgB
— ¶±RT y¸qRBbTN KFl g!z@ m=rš yW+ MN²¶ q¶ £úB ¼gNzB¼ mrT b¥DrG
bW+ MN²¶ XNQS”s@ ytgßWN TRF X k!ú‰ lmwsN y¸l#T ÂcWÝÝ
yq-l...
February 17, 2014

138. BPP LEARNING MEDIA
_Ê gNzB nK ÃLçn# y£úB XNQS”s@ãCN MZgÆ
bW+ MN²¶ £úB XNQS”s@ mZgB WS_ y¸gßW “yl@lÖC” rDF y¸ÃglGlW
bÆNK wYM ygNzB XNQS”s@ úYñR b¸ktl#T y£úB XNQS”s@ ›YnèC WS_
Ãl#TN h#lt$NM £úïC lmmZgB nWÝÝ
— ytsBúb! XÂ ytkÍY £úB XNQS”s@ãC
— b£úB XNQS”s@ mZgB WS_ bSHtT ytmzgbWN l¥rM
Xnz!H y£úB XNQS”s@ãC bml# y¸mzgb#T bBR BÒ nWÝÝ
yq-l...
February 17, 2014
‘yl @
l Ö
C ‘ r D F
Á b!T KÊ Ä!T
hB T s!= MR hB T s!q NS
: Ä s!q NS : Ä s!= MR
wÀ s!= MR wÀ s!q NS
gb! s!q NS gb! s!= MR

139. BPP LEARNING MEDIA
Assessment Report of March 14
session
By: W/ro Frewoyni
Day 7
February 17, 2014

140. BPP LEARNING MEDIA
M:‰F 8 x-”lY X tq{l y£œB l@jR µRìC
y£œB l@jR µRD y£œB XNQS”s@ãCN b£œB ›YnT bmlyT Ã-”LlL
yl@jR µRD SlÍYÂNS W-@èC ¶±RT l¥QrB b¸ÃSCL xµ*“N b£œB mZgB WS_ ÃlWN y£œB XNQS”s@ mr©
b¥-”lL YY²LÝÝ
¶±RT y¸zUjW bl@jR µRD WS_ y¸gßWN mr© mrT b¥DrG nWÝÝ
bx!Øm y£œB xÃÃZ |R›T WS_ h#lT ›YnT y£œB yl@jR ( µRìC x-”§Y X tq{§ y£œB l@jR µRìC ÂcWÝÝ
y£œb# XNQS”s@ bxgR WS_ gNzB wYM bW+ MN²¶ ( yx!Øm £œB xmzUgB x-”§Y y£œB l@jR X tq{§
y£œB l@jR ym-qM x‰R xND ›YnT nWÝÝ
February 17, 2014

141. BPP LEARNING MEDIA
M:‰F 8 x-”lY X tq{l y£œB l@jR µRìC
x-”lY y£œB l@jR µRD
•y£œB l@jR µRD SBSB x-”§Y y£œB l@jR µRD YÆlLÝÝ
•bx-”§Y £œB l@jR µRD WS_ ytmzgb yÁb!T DMR X yKÊÄ!T DMR b¥ÂcWM g!z@ Xk#L
bR:úcW y¸m²zn# y£œB l@jR µRìC SBSB nWÝÝ
y£œB l@jR µRD xgLGlÖT
•y¸ÃglGlW b£œB mZgB WS_ ytmzgbWN mr© lXÃNÄNÇ bts-W y£œB mlà q$_R lmlyT
nWÝÝ
•b£œB mZgB WS_ ytmzgb# y£œB XNQS”s@ãC bÑl# bx-”§Y y£œB l@jR µRD WS_ b¸gßW
y£œB l@jR µRD §Y mmZgB xlÆcWÝÝ
•ytȉW yÁb!T X yKÊÄ!T -Q§§ DMR ¸²N Xk#L mçn#N l¥rUg_ mrT bmçN y¸ÃglGL Slçn
y¶±RT ZGJTN tGÆR y¸Ã”LL X y¸Ãš>L nWÝÝ
February 17, 2014

142. BPP LEARNING MEDIA
M:‰F 8 x-” §Y X tq{l y£œB l@jR µRìC
mZgB xÃÃZ
y£œB ‰t¾W lXÃNÄNÇ y£œB mZgB x-”§Y y£œB l@jR µRD YY²LÝÝ
Single Treasury y¸glgl# s!çN y£œB †n!t$ lÆNK £œb# xND mZgB X xND x-”§Y y£œB l@jR µRD YY²LÝÝ
dUð tq{§ y£œB l@jR µRìC y¸ÃglGl#T lxm‰R xµL mQrB y¸gÆcW ¶±RèC l!Yz#T y¸gÆWN mr© ytà§
l¥DrG y¸ÃSfLgWN mrj lmÃZ nWÝÝ
tq{§ y£œB l@jR µRìC
•bx-”§Y l@jR µRD
•möÈ-¶Ã y£œB l@jR
•tq{§ y£œB l@jR
February 17, 2014

143. BPP LEARNING MEDIA
M:‰F 8 x-”lY X tq{l y£œB l@jR µRìC
ymöÈ-¶Ã £œB l@jR µRD lY bÁb!T wYM bKÊÄ!T ytmzgb ¥ÂcWM ygNzB m-N t²¥J bçnW
ytq{l y£œB l@jR µRD yÁb!T wYM yKÊÄ!T rDF WS_ mmZgB xlbTÝÝ
btq{§ y£œB l@jR µRD WS_ ytmzgbW ytȉ yÁb!T X yKÊÄ!T ¸²N t²¥J bçnW x-”§Y £œB
l@jR µRD WS_ b¸gßW ymöÈ-¶Ã £œB §Y ktmzgbW ytȉ yÄ!b@T X yKÊÄ!T ¸²N UR
h#Lg!z@M Xk#L nWÝÝ
bxND tq{§ £œB l@jR µRD WS_ ÃlW Áb!T bÑl# bl@§ tq{§ y£œB l@jR µRD WS_ µlW KÊÄ!T
UR h#l# Xk#L xYdl#MÝÝ
February 17, 2014

144. BPP LEARNING MEDIA
M:‰F 8 x-”lY X tq{l y£œB l@jR µRìC
February 17, 2014
N- r ™ 8.1
ywÀ m öÈȶà £œï C
t q { § y£œB l @
j R µRD
ygNzb# MN+ t q { § y£œB l @
j R y¸ ÃzW £œB
T Ê¢ ¶ x l W bÆ
l bj T m ¼
b@
T d r © l XÃNÄNÇ
ywÀ m d B ¼
ybj T › YnT
BDR x l W bÆ
l bj T m ¼
b@
T d r © l XÃNÄNÇ
ywÀ m d B
XRĬ x l W bÆ
l bj T m ¼
b@
T d r © l XÃNÄNÇ
ywÀ m d B ¼
ybj T › YnT

145. BPP LEARNING MEDIA
M:‰F 8 x-”lY X tq{l y£œB l@jR µRìC
ymöÈ-¶Ã ytq{l £œB l@jR µRD xgLGlÖT
•¶PRT ZGJTN £dT l¥gZ½
•x-”§Y y£œB l@jR µRD XNÄYƲ l¥DrG XÂ
•tgb! yÍYÂNS xStÄdR XNÄ!ñR l¥gZ y¸ÃSCl# y£œB ¸²ñCN lmÃZ
•bbqE h#n@¬ ytzrzr mr©N lmÃZ nWÝÝ
xND y£œB mlà q$_R ktq{§ y£œB l@jR µRD UR yt²md ymöÈ-¶Ã £œB mçn#N lmwsN y¸ÃSCl# h#lT
mmz¾ãC xl#ÝÝ Xnz!HM½
•wR¦êE ¶±RT y¥QrB xSf§g!nTÂ
•xStÄdRÂ q$__R ÂcWÝÝ
February 17, 2014

146. BPP LEARNING MEDIA
M:‰F 8 x-”lY X tq{l y£œB l@jR µRìC
mdb¾Â µpE¬L wÀ
•y£œB †n!T b|„ y¸tÄdrWN yXÃNÄNÇN ÆlbjT m¼b@T ymdb¾Â yµpE¬L wÀ ¶±RT ¥QrB
xlbTÝÝ ¶±RT ¥QrB XNÄ!CL ÆlbjT m¼b@t$ WS_ §lW lXÃNÄNÇ ywÀ möÈ-¶Ã £œB tq{§
y£œB l@jR µRD YY²LÝÝ
•bx-”§Y y£œB l@jR µRD WS_ lXÃNÄNÇ ywÀ mdB X ybjT ›YnT ywÀ möÈ-¶Ã £œB
YòLÝÝ
yxgR WS_ gb!
—xND y£œB †n!T yxgR WS_ gb! ¶±RT ¥QrB ÃlbT b|„ b¸tÄdrW bXÃNÄNÇ bÆlbjT m¼b@T
dr© úYçN b£œB †n!T dr© nWÝÝ
—bÆlbjT m¼b@T dr© yxgR WS_ gb! ¶±RT XNÄ!qRB y¥Y-bQ bmçn# lgb! mdB tq{§ y£œB
l@jR µRD xYÃZMÝÝ
—l¥-”lL ÃHL lgb!ãC ¥lTM lxgR WS_ gb!½ lXRĬ BDR gb!ãC tq{§ y£œB l@jR µRD
xYÃZMÝÝ
February 17, 2014

147. BPP LEARNING MEDIA
M:‰F 8 x-”lY X tq{l y£œB l@jR µRìC
l@lÖC £œïC
bx-”§Y y£œB l@jR µRD WS_ y¸Ãz#T l@lÖC £œïC y¸ktl#TN Y=M‰l#ÝÝ
•ygNzB ZWWéC
•_Ê gNzB X k_Ê gNzB UR bXk#L y¸¬†½
•tsBúb! £œïC½
•tkÍY £œïC½
•ytȉ hBT
xND y£œB †n!T b|„ b¸tÄdrW bXÃNÄNÇ ÆlbjT m¼b@T dr© úYçN b£œB †n!T dr© bXnz!H
MDïC WS_ Sl¸gß# £œïC ¶±RT ¥QrB xlbTÝÝ
Yh#N XN©! kXnz!H y£œB MDïC WS_ xNÄNìc$ btq{§ y£œB l@jR µRD WS_ y¸gß# ymöÈ-
¶Ã £œïC x§*cWÝÝ
February 17, 2014

148. BPP LEARNING MEDIA
M:‰F 8 x-”lY X tq{l y£œB l@jR µRìC
ygNzB ZWWéC
ygNzB ZWWR £œïC ymöÈ-¶Ã £œB ÆlmçÂcW yt²md tq{§ y£œB l@jR µRD y§cWMÝÝ
_Ê gNzB k_Ê gNzB UR bXk#L y¸¬†
•_Ê gNzB k_Ê gNzB UR bXk#L y¸¬† £œïC ymöÈ-¶Ã £œB ÆlmçÂcW yt²md tq{§ y£œB
l@jR µRD y§cWMÝÝ
•y£œB †n!T kxND b§Y µZÂãC Ãl#T kçn bx-”§Y y£œB l@jR µRD WS_ §lW bµZ y¸g" gNzB
ymöÈ-¶Ã £œB lXÃNÄNÇ µZ tq{§ y£œB l@jR µRD ÃSfLULÝÝ
tsBúb! £œïC tkÍY £œïC
ytsBúb! X ytkÍY £œïC t²¥J tq{§ y£œB l@jR µRD çcW y£œB möÈ-¶ÃãC ÂcWÝÝ
February 17, 2014

149. BPP LEARNING MEDIA
M:‰F 8 x-”lY X tq{l y£œB l@jR µRìC
ytȉ hBT
ytȉ hBT ymöÈ-¶Ã £œB Ælmçn# yt²md tq{§ y£œB l@jR µRD ylWMÝÝ
February 17, 2014
N- r ™ 8.2
yl @
l Ö
C £œ
ï C t q { §
y£œ
B l @
j R µRD
m l à q $
_ é C t q { § y£œ
B l @
j R µRD y¸ ÃzW £œ
B
bÆ
NK Ãl gNzB yl WM x GÆ
B nT yl WM
bµZ Ãl gNzB x l W y£œ
B †n!t $kx ND b§Y
µZÂ Ãl W kç n byµZÂW
ygNzB ZWWR yl WM x GÆ
B nT yl WM
t sB úb! £œ
B x l W XÃNÄNÇ m d B
t kÍ Y £œ
B x l W XÃNÄNÇ m d B
yt È ‰ hB T yl WM x GÆ
B nT yl WM

150. BPP LEARNING MEDIA
M:‰F 8 x-”lY X tq{l y£œB l@jR µRìC
xdr©jT
x-”§Y y£œB l@jR bSDST sÍð MDïC ytd‰j nWÝÝ Xnz!h#M½
•yxgR WS_ gb!½ XRĬ BDR b£œB mdïÒcW QdM tktL½
•ywÀ £œïC b£œB mdïÒcW QdM tktL½
•yZWWR £œïC b£œB mdïÒcW QDM tktL½
•yhBT £œïC b£œB mdïÒcW QdM tktL½
•y:Ä £œïC b£œB mdïÒcW QdM tktL½
•ytȉ hBT b£œB mdB ÂcWÝÝ
February 17, 2014

151. BPP LEARNING MEDIA
M:‰F 8 x-”lY X tq{l y£œB l@jR µRìC
xdr©jT
x-”§Y y£œB l@jR bSDST sÍð MDïC ytd‰j nWÝÝ Xnz!h#M½
•yxgR WS_ gb!½ XRĬ BDR b£œB mdïÒcW QdM tktL½
•ywÀ £œïC b£œB mdïÒcW QdM tktL½
•yZWWR £œïC b£œB mdïÒcW QDM tktL½
•yhBT £œïC b£œB mdïÒcW QdM tktL½
•y:Ä £œïC b£œB mdïÒcW QdM tktL½
•ytȉ hBT b£œB mdB ÂcWÝÝ
February 17, 2014

152. BPP LEARNING MEDIA February 17, 2014
ym NG| T m ¼
b@
T m l à q $
_ R
g{
Public Body Code
Month
Pé G‰M m l à q $
_ R
Program Code
y| ‰ KFL m l à q $
_ R
ybj T › YnT
Sub Agency Code
Type of Budget
N; #
S Pé G‰M m l à q $
_ R
Sub Program Code
Pé j KT m l à q $
_ R
y£œB m d B
Project Code
Account Code
yÍ YÂNS MN+ m l à q $
_ R
Source of Finance Code
yÆ
NK £œB q $
_ R m l à q $
_ R
m Gl Å
Bank Account No. Code
Duscription
q N
Date
yMZgÆ¥ È q š
Reference From Register m Gl Å
Description
Á b!T
Debit
KÊÄ!T
Credit
kwÀ q ¶
Balance
wR
Month
g{
Page
t .q $
.
Item No
q N
Date
Á b!T
Debit
KÊÄ!T
Credit

153. BPP LEARNING MEDIA
M:‰F 8 x-”lY X tq{l y£œB l@jR µRìC
SHtèCN Sl¥rM
Exercises:
1.A Budgetary Institution collected Br. 830 of fees in advance. The company records
advance collections initially as liability. The Company erroneously debited 4103 for Br.
380 and 4201 (Receivables) for Br. 380. Pass correcting entry.
2.On Tir 30, 2005, Br. 12,000 was paid as office rent for upcoming 12 months. The
accountant of the BI credited a nominal account 6313 and debited 4103 for Br. 21,000.
Pass the necessary entry.
February 17, 2014

154. BPP LEARNING MEDIA
Balance of Accounts on Sene 30 for INSA is given as follows.
1411 15,000
4102 10500
5601 10,000
4017( credit) 45,000
5002 3000
4103 3000
4104 5,000
6257 10000
4201 1500
5001 2000
4101 1500
1271 8000
5004 10,000
4251 500
4009( Debit) 35,000
1269 12000
6311 38000
Prepare Trial balance

155. BPP LEARNING MEDIA
M:‰F 9 bœ_N Ãl gNzB¼_”QN wÀãC¼
— y_”QN |‰ ¥Sk@© wÀãC xStÄdR
1. Establishing imprest fund balance with internal policies
2. Reimburssing fund balance
3. Recording the payments
— l@lÖC ygNzB xStÄdR zÁãC
•intact deposit
•rÄT gNzB ÃÎC
•yc&K KFÃ ¥zÏ (CPO)
• yxd‰ £œB
February 17, 2014

156. BPP LEARNING MEDIA
M:‰F 9 bœ_N Ãl gNzB¼_”QN wÀãC¼
y_Ê gNzB mZgB
1.gb! lmmZgB y¸ÃglGL mnš snD ygb! drs" s!çN wÀN lmmZgB dGä y_Ê gNzB wÀ ¥zÏ nWÝÝ
2.ysnD KFà ¥SmSk¶Ã bz!H mZgB y¥YmzgB s!çN snÇ XNd _Ê gNzB y¸ö-R bœ_N y¸¬Y
nWÝÝ
3.y_Ê gNzB mZgB bXÃNÄNÇ ygNzB ›YnT y¸drgWN ygNzB XNQS”s@ lmmZgB y¸ÃSCL
bgNzB ÃÎC y¸ÌÌM mZgB nWÝÝ
Question :
A cashier gets Br. 500 in cash register drawer every morning. At the end of the daily business on Sene
20, Cash of Br. 6712.50 is counted from the cash register drawer. Total cash register sales ticket
including 15% VAT for the day is Br. 6200.
Instruction: Pass entry to record Sales transaction on Sene 20.
February 17, 2014

157. BPP LEARNING MEDIA
Day 10: y£œB XNQS”s@
Day 8 training session Assessment
Report:
By Nego E.
February 17, 2014

158. BPP LEARNING MEDIA
Day 10: y£œB XNQS”s@
yz!H M:‰F xgLGlÖT yØÁ‰L mNG|T y£œB xw”qR |R›TN bmktL
yÁb!T yKÊÄ!T MZgÆãC b£œB XNQS”s@ mZgB §Y y¸sFRbTN
x‰R l¥úyT nWÝÝ
1.y_Ê gNzB XNQS”s@ k¼l
 gNzB x!÷ñ¸ L¥T ¸n!St&R ¼lÆlbjT m|¶Ã b@èC
— lz@é ¸²N yÆNK £œB
 gNzB x!÷ñ¸ L¥T ¸¼R ¼lÆlbjT m|¶Ã b@èC
— yz@é ¸²N yÆNK £úB §Lçn#T
 ÆlbjT m|¶Ã b@èC lgNzB x!÷ñ¸ L¥T ¸n!St&R
 ÆlbjT m|¶Ã b@èC lKLL xSfɸ s@KtR b!éãC
 ÆlbjT m|¶Ã b@T WS_ µl ÆNK xµWNT
— ltmúúY ygNzB MN+
February 17, 2014

159. BPP LEARNING MEDIA
Day 10: y£œB XNQS”s@
 ÆlbjT m|¶Ã b@T WS_ µl ÆNK xµWNT
• ltly ygNzB MN+
 ÆlbjT m|¶Ã b@T WS_ µl ÆNK xµWNT
• lQRNÅF ZWWR
 bÆN÷C mµkL y¸drG ZWWR
 kÆNK wd œ_N
 kœ_N wd ÆNK ytkfl KFÃN mtµT
 ÆNK Ä!±z!T ytdrg# c&÷C
 tzêê¶ fND y‰t®C BDR
February 17, 2014

160. BPP LEARNING MEDIA
Day 10: y£œB XNQS”s@
 ÆlbjT m|¶Ã b@T WS_ µl ÆNK xµWNT
• ltly ygNzB MN+
 ÆlbjT m|¶Ã b@T WS_ µl ÆNK xµWNT
• lQRNÅF ZWWR
 bÆN÷C mµkL y¸drG ZWWR
 kÆNK wd œ_N
 kœ_N wd ÆNK ytkfl KFÃN mtµT
 ÆNK Ä!±z!T ytdrg# c&÷C
 tzêê¶ fND y‰t®C BDR
February 17, 2014

161. BPP LEARNING MEDIA
Day 10: y£œB XNQS”s@
2. y_Ê gNzB ÃLçn XNQS”s@
3. gb! ¼:RĬ¼ BDR
yhgR WS_ gb!
bq_¬ lgNzB x!÷ñ¸ L¥T ¸n!St&R yÆNK £œB gb! ytdrg
kHBrtsB lL¥T bgNzB ytêÈ
kHBrtsB lL¥T b›YnT ytêÈ
:RĬ b›YnT
:RĬ b_Ê gNzB
February 17, 2014

162. BPP LEARNING MEDIA
Day 10: y£œB XNQS”s@
4. y|‰ ¥Sk@© wÀãC
lKLlÖC D¯¥
bgNzB x!÷ñ¸ L¥T ¸n!St&R lîSt¾ wgN tkÍY
kÆlbjT m¼b@èC lKLlÖC ltwsn g#ÄY y¸kfL
y|‰ ¥Sk@© wÀãC ktkÍY £œB §Y GBR ¥SkfLN úY=MR
y|‰ ¥Sk@© wÀãC ktkÍY £œB §Y GBR ¥SkfLN =Mé
bgNzB x!÷ñ¸ L¥T ¸n!St&R bk#L bÆlbjT m|¶Ã b@èC SM ytkfl
l@tR åF KÊÄ!T
yGNƬ ßéjKèC
February 17, 2014

163. BPP LEARNING MEDIA
Day 10: y£œB XNQS”s@
5. dmwZ
ydmwZ wÀ
ldmwZ KFÃ kÆNK wÀ ytdrg
ydmwZ KFÃ
ÃLtkfl dmwZ
y-#r¬ mêô KFÃ
ydmwZ ¥StµkÃ
y‰t®C BDR
kBDR UR yt²wr ‰t¾ (BDR XÃlbT yt²wr ‰t¾)
yêU mU‰T
February 17, 2014

164. BPP LEARNING MEDIA
Day 10: y£œB XNQS”s@
1. y_Ê gNzB ZWWR
y_Ê gNzB ZWWR bÆlbjT m|¶Ã b@èC mµkL wYNM bÆNK q$_éC mµkL l@§ t=¥¶ mr©ãC úÃSfLg#
y¸drG ygNzB XNQS”s@N y¸ÃmlKT nWÝÝ
kgNzB x!÷ñ¸ L¥T ¸n!St&R lÆlbjT m|¶Ã b@èC yz@é ¸²N yÆNK £úB
 yz@é ¸²N yÆNK £œB ÆlbjT m|¶Ã b@èC ktfqd§cW ȶà úÃLû byg!z@W
lxgLGlÖT KFà y¸ÃWl#TN gNzB bc&K wÀ XNÄ!drG y¸Ãz# s!çN yx!T×ùà B/@‰êE
ÆNKM by:lt$ wÀ ltdrgW ygNzB m-N yÆNK snD¼xDŠYS¼ YsÈLÝÝ
 YHM yÆNK snD kgNzB x!÷ñ¸ L¥T ¸n!St&R lÆlbjT m|¶Ã b@èC bZWWR yt§lfWN
gNzB lmmZgB ÃglG§LÝÝ bz!H mLK kts-W ȶà §Y wÀ ÃLtdrg gNzB lqȆ wQT
XNÄ!øR YdrULÝÝ
February 17, 2014

165. BPP LEARNING MEDIA
Day 10: y£œB XNQS”s@
Múl@Ý y-@ _b” ¸n!St&R lnÄJ G™ 150000 l{¼mœ¶Ã BR 10000 lgÖ¥ G™ BR 5000 X lHKMÂ
mgLgÃãC BR 120000 y¸çn# c&÷C lxQ‰b!ãC YsÈLÝÝ
yÆlbjT m|¶Ã b@t$ y£œB XNQS”s@ mZgB
February 17, 2014
¥Èqš q$_R mGlÅ y£úB ¸²N
y£œB
mdB
l@lÖC
bÆNK Ãl gNzB
41;3
Áb!T KÊÄ!T Áb!T KÊÄ!T
yÆNK KFÃ ¥zÏ lnÄJ 6217 150,000 150,000
yÆNK KFà ¥zÏ l{HfT mœ¶ÃãC 6212 10,000 10,000
yÆNK KFÃ ¥zÏ lgÖ¥ 6241 5,000 5,000
yÆNK KFÃ ¥zÏ l?KMÂ mgLgÃãC 6214 120,000 120,000

166. BPP LEARNING MEDIA
Day 10: y£œB XNQS”s@
-
February 17, 2014
y-@Â _b” ¸n!St&R by:lt$ kÆNK wÀ l¸drg# c&÷C xND yÆNK snD b_QL Ãg¾LÝÝ YHM
yÆNK snD ygNzB ZWW„N lmmZgB ÃglGlêLÝÝ
yÆlbjT m|¶Ã b@t$ y£œB XNQS”s@ mZgB
¥Èqš
q$_R
mGlÅ
y£úB
¸²N
y£œB
mdB
l@lÖC
bÆNK Ãl gNzB
4103
Áb!T KÊÄ!T Áb!T KÊÄ!T
ygb! drs" kgNzB x!÷ñ¸ L¥T ¸¼R
bZWWR ygÆ
- 4017 285,000 285,000

167. BPP LEARNING MEDIA
Day 10: y£œB XNQS”s@
.
February 17, 2014
¥Èqš
q$_R
mGlÅ
y£úB
¸²N
y£œB
mdB
l@lÖC
bÆNK Ãl gNzB
4105
Áb!T KÊÄ!T Áb!T KÊÄ!T
yÆNK
xDŠYS
lÆlbjT m|¶Ã b@T ytdrg
ZWWR
- 4017 285,000 285,000
ygNzB x!÷ñ¸ L¥T ¸n!St&R y£œB XNQS”s@ mZgB

168. BPP LEARNING MEDIA
Day 10: y£œB XNQS”s@
ygNzB x!÷ñ¸ L¥T ¸n!St&R lÆlbjT m|¶Ã b@èC yz@é ¸²N yÆNK £úB §Lçn#T
•kxÄ!S xbÆ W+ §l# ÆlbjT m|¶Ã b@èC ygNzB x!÷ñ¸ L¥T ¸n!St&R ygNzB ZWWR
y¸f{mW lÆlbjT m|¶Ã b@t$ yÆNK xµWNT nWÝÝ
•bgNzB x!÷ñ¸ L¥T ¸n!St&R MNM XNµ* bxND ÆNK xµWNT y¸drG ZWWR kxND
b§Y lçn m|¶Ã b@èC l!ÃglGL y¸CL b!çNM ZWW„ y¸kÂwnW xND g!z@ nWÝÝ
•bgNzB x!÷ñ¸ L¥T ¸n!St&R y£œB XNQS”s@ mZgB l-Q§§W ZWWR xND MZgÆ
YkÂwÂL
•yÆlbjT m|¶Ã b@t$ mlà ÷D y£œB xQ‰b!W ymlà ÷D nWÝÝ
February 17, 2014

169. BPP LEARNING MEDIA
Day 10: y£œB XNQS”s@
Múl@Ý ymdwlb# †n!vRStE lµpE¬L wÀãC y¸çN BR 150,000 kgNzB x!÷ñ¸
L¥T ¸n!St&R bZWWR Yt§lFl¬LÝÝ
bgNzB x!÷ñ¸ L¥T ¸n!St&R y£œB XNQS”s@ mZgB
February 17, 2014
¥Èqš
q$_R
mGlÅ
y£úB
¸²N
y£œB
mdB
l@lÖC
bÆNK Ãl gNzB
4105
Áb!T KÊÄ!T Áb!T KÊÄ!T
yÆNK
xDŠYS
lÆlbjT m|¶Ã b@T
ytdrg ZWWR
- 4004 150,000 150,000

170. BPP LEARNING MEDIA
Day 10: y£œB XNQS”s@
yÆlbjT m|¶Ã b@t$ y£œB XNQS”s@ mZgB
btkÂwnW ZWWR §Y yÆNK xgLGlÖT KFÃ k¬sb
yÆNK xgLGlÖT KFÃW b£œB mdB 6256 Áb!T mmZgB YñRb¬LÝÝ
bÆNK Ãl gNzB ¼4103¼ Áb!T MZgÆW bTKKl¾W gb! bçnW ygNzB m-N YçÂLÝÝ
yZWWR £œb# bts-W mlà y£œB mdB b_Ql# KÊÄ!T YdrULÝÝ
February 17, 2014
¥Èqš
q$_R
mGlÅ
y£úB
¸²N
y£œB
mdB
l@lÖC
bÆNK Ãl gNzB
4103
Áb!T KÊÄ!T Áb!T KÊÄ!T
yÆNK
xDŠYS
kgNzB x!÷ñ¸ L¥T
¸n!St&R bZWWR ygÆ
- 4004 150,000 150,000

171. BPP LEARNING MEDIA
Day 10: y£œB XNQS”s@
Múl@Ý ygNzB x!÷ñ¸ L¥T ¸¼R lµpE¬L wÀ y¸WL BR 150,000 lÆlbjT m¼b@t$ ÃSt§LÍLÝÝ ÆNK
BR 20 yxgLGlÖT KFà ÃSqR lÆlbjT m|¶Ã b@t$ ytȉWN BR 149,980 Ys-êLÝÝ
bgNzB x!÷ñ¸ L¥T ¸n!St&R y£œB XNQS”s@ mZgB
yÆlbjT m|¶Ã b@t$ y£œB XNQS”s@ mZgB
February 17, 2014
¥Èqš q$_R mGlÅ y£úB ¸²N
y£œB
mdB
l@lÖC
bÆNK Ãl gNzB
4105
Áb!T KÊÄ!T Áb!T KÊÄ!T
yÆNK
xDŠYS
lÆlbjT m|¶Ã b@T ytdrg
ZWWR
- 4004 150,000 150,000
¥Èqš q$_R mGlÅ
y£úB
¸²N
y£œB
mdB
l@lÖC
bÆNK Ãl gNzB
4103
Áb!T KÊÄ!T Áb!T KÊÄ!T
ygb! drs" yÆNK xgLGlÖT KFÃ - 6256 20
kgNzB x!÷ñ¸ L¥T ¸n!St&R
bZWWR ygÆ
- 4004 150,000 149,980

172. BPP LEARNING MEDIA
Day 10: y£œB XNQS”s@
ÆlbjT m|¶Ã b@èC lgNzB x!÷ñ¸ L¥T ¸n!St&R
kÆlbjT m|¶Ã b@èC yÆNK xµWNT wd gNzB x!÷ñ¸ L¥T ÆNK
xµWNT y¸drG ZWWR MZgÆ
bgNzB x!÷ñ¸ L¥T ¸n!St&R b4105 bÆNK Ãl gNzB Áb!T X b4009 ZWWR
÷D KÊÄ!T½ XÂ
bÆlbjT m|¶Ã b@èC b4009 yZWWR ÷D Áb!T b4103 bÆNK Ãl gNzB
KÊÄ!T YdrULÝÝ
Múl@Ý ÆlbjT m|¶Ã b@t$ ysbsbWN gb! BR 15,000 lgNzB x!÷ñ¸ L¥T
¸n!St&R xSt§lfÝÝ
February 17, 2014

173. BPP LEARNING MEDIA
Day 10: y£œB XNQS”s@
bgNzB x!÷ñ¸ L¥T ¸¼R y£œB XNQS”s@ mZgB
yÆlbjT m|¶Ã b@t$ y£œB XNQS”s@ mZgB
February 17, 2014
¥Èqš
q$_R
m G l Å
y£úB
¸²N
y£œB
mdB
l@lÖC
bÆNK Ãl gNzB
4105
Áb!T KÊÄ!T Áb!T KÊÄ!T
ygb!
drs"
kÆlbjT m|¶Ã b@T
bZWWR ygÆ
- 4009 15,000 15,000
¥Èqš
q$_R
m G l Å
y£úB
¸²N
y£œB
mdB
l@lÖC
bÆNK Ãl gNzB
4103
Áb!T KÊÄ!T Áb!T KÊÄ!T
yÆNK
xDŠYS
lgNzB x!÷ñ¸ L¥T
¸n!St&R ZWWR
ytdrg
- 4009 15,000 15,000

174. BPP LEARNING MEDIA
Day 10: y£œB XNQS”s@
bbjT ›mt$ m-ÂqqEà §Y bgNzB x!÷ñ¸ L¥T ¸n!St&R bÆNK mµkL ÆlW
Ì$¸ T:²Z mrT bÆlbjT m|¶Ã b@èC yÆNK £œB y¸¬yW kwÀ q¶ m-N wd
gNzB x!÷ñ¸ L¥T ¸n!St&R Yt§lÍLÝÝ
bz!H wQT MZgÆW
ÆlbjT m|¶Ã b@t$ bbjT ›mt$ mZg!à §Y 4009 'ZWWR' Áb!T YçN 4103
bÆNK Ãl gNzB KÊÄ!T YdrULÝÝ
ygNzB x!÷ñ¸ L¥T ¸n!St&R bbjT ›mt$ m=rš :lT 4114 b£dT §Y Ãl yÆNK gb!
Áb!T XÂ 4009 ZWWR KÊÄ!T b¥DrG YmzgBÂ gNzb# ÆNK gb! mçn# s!rUg_
4105 bÆNK Ãl gNzB Áb!T xDRgÖ 4114 b£dT §Y Ãl yÆNK gb!N KÊÄ!T
YmzGÆLÝÝ
February 17, 2014

175. BPP LEARNING MEDIA
Day 10: y£œB XNQS”s@
Múl@Ý kÆlbjT m|¶Ã b@t$ yt§lf BR 10,000 ZWWR bgNzB x!÷ñ¸ L¥T ¸n!St&R
ÆNK xµWNT gb! xLçnMÝÝ
bgNzB x!÷ñ¸ L¥T ¸¼R y£œB XNQS”s@ mZgB
yÆlbjT m|¶Ã b@t$ y£œB XNQS”s@ mZgB
February 17, 2014
¥Èqš q$_R m G l Å
y£úB
¸²N
y£œB
mdB
l@lÖC
bÆNK Ãl gNzB
4103
Áb!T KÊÄ!T Áb!T KÊÄ!T
yÆNK
xDŠYS
lgNzB x!÷ñ¸ L¥T
¸n!St&R ytdrg
ZWWR
- 4009 10,000 10,000
¥Èqš
q$_R
m G l Å
y£úB
¸²N
y£œB
mdB
l@lÖC
bÆNK Ãl gNzB
4105
Áb!T KÊÄ!T Áb!T KÊÄ!T
y£sB
MZgÆ ¥zÏ
kÆlbjT m|¶Ã b@T ytdrg
ZWWR
- 4009 10,000
4114 10,000

176. BPP LEARNING MEDIA
Day 10: y£œB XNQS”s@
ÆlbjT m|¶Ã b@èC lKLL xSfɸ b!éãC
yØÁ‰L ¸n!St&R m|¶Ã b@èC b:RĬ¼bBDR k¸Ãgß#T gNzB bq_¬ lKLL xSfÚ¸ b!éãC ZWWR y¸ÃdRg#
s!çN YHM lKLL y¸t§lF gNzB bØÁ‰L dr© lm¼b@t$ ytÃz ybjT xµL nWÝÝ
yz!H ZWWR wÀ MNM XNµ* bKLL xSfɸ b!éW y¸kÂwN b!çNM ybjT wÀW bØÁ‰L ¸n!St&R m¼b@t$ §Y
y¸¬Y YçÂLÝÝ
lKLl# s@KtR b!é yt§lfW gNzB mw‰rD Sl¸ñRbT gb! yçnW gNzB bKLl# s@KtR b!é btkÍYnT y¸mzgBÂ
M§¹# bÍKt$R wYNM y_Ê gNzB lz!h# ¥w‰r© YmzgÆLÝÝ
Múl@Ý yTMHRT ¸n!St&R lKLL TMHRT b!é BR 50,000 l|L-Â wÀ ÃSt§LÍLÝÝ
y£œB XNQS”s@ q$.1Ý l|L- xgLGlÖT y¸WL _Ê gNzB kTMHRT
¸n!St&R gb! YdrULÝÝ
February 17, 2014

177. BPP LEARNING MEDIA
Day 10: y£œB XNQS”s@
yÆlbjT m|¶Ã b@t$ y£œB XNQS”s@ mZgB
y£œB XNQS”s@ q$.2Ý yKLl# TMHRT b!é bBR 47,000 |L-ÂWN ks- b“§ y£úB
mr©ãc$N tm§> yçnWN BR 3,000 lÆlbjT m|¶Ã b@t$ YLµLÝÝ
February 17, 2014
¥Èqš q$_R m G l Å
y£úB
¸²N
y£œB
mdB
l@lÖC
bÆNK Ãl gNzB
4103
Áb!T KÊÄ!T Áb!T KÊÄ!T
yÆNK KFÃ
¥SmSkrÃ
lKLl# s@KtR b!é y¸kfL¼ tkÍY
£œB
- 4210 50,000 50,000
¥Èqš
q$_R
m G l Å
y£úB
¸²N
y£œB
mdB
l@lÖC
bÆNK Ãl gNzB
4103
Áb!T KÊÄ!T Áb!T KÊÄ!T
y£œB
MZgÆ ¥zÏ
y|L-Â wÀ 6271 47,000
tkÍY £œB 4210 47,000
ygb! drs" tm§> yçn kwÀ q¶ 4210 3,000 3,000

178. BPP LEARNING MEDIA
Day 10: y£œB XNQS”s@
bÆlbjT m|¶Ã b@T WS_ µl yÆNK £œB–ktmúúY ygNzB MN+
Múl@Ý kÆNK £œB q$_R 1 BR 150,000 ÆNK £œB q$.2 ktmúúY ygNzB MN+
XNÄ!t§lF YdrULÝÝ
yÆlbjT m|¶Ã b@t$ y£œB XNQS”s@ mZgB
February 17, 2014
¥Èqš q$_R m G l Å y£úB ¸²N
y£œB
mdB
l@lÖC
bÆNK Ãl gNzB
4103
Áb!T KÊÄ!T Áb!T KÊÄ!T
yÆNK
KFÃ
¥SmSk¶Ã
lÆNK £œB q$.2
ytdrg ZWWR
- 4103-1 150,000
4103-2 150,000

179. BPP LEARNING MEDIA
Day 10: y£œB XNQS”s@
bÆlbjT m|¶Ã b@T WS_ Ãl# yÆNK £œïC ktlÆ ygNzB
MNôC
Múl@Ý kÆNK £úB q$.1 BR 150,000 lÆNK £œB q$_R 2 ktlÆ MNôC
Yt§lÍLÝÝ
yÆlbjT m|¶Ã b@t$ y£œB XNQS”s@ mZgB–yÆNK £œB q$_R 1
February 17, 2014
¥Èqš q$_R m G l Å
y£úB
¸²N
y£œB
mdB
l@lÖC
bÆNK Ãl gNzB
4103
Áb!T KÊÄ!T Áb!T KÊÄ!T
yÆNK
KFÃ
¥SmSk¶Ã
lÆNK £úB q$.2
ytdrg ZWWR
- 4010 150,000 150,000

180. BPP LEARNING MEDIA
Day 10: y£œB XNQS”s@
yÆlbjT m¼b@t$ y£œB XNQB”s@ mZgB yÆNK £œB q$_R 2
February 17, 2014
¥Èqš
q$_R
mGlÅ
y£úB
¸²N
y£œB
mdB
l@lÖC
bÆNK Ãl gNzB
4103
Áb!T KÊÄ!T Áb!T KÊÄ!T
ygb! drs" kÆNK £úB q$.1 ytdrg
ZWWR
- 4010 150,000 150,000

181. BPP LEARNING MEDIA
Day 10: y£œB XNQS”s@
bÆlbjT m|¶Ã b@t$ WS_ µl# yÆNK £úïC lQRNÅæC ZWWR
Múl@Ý kÆNK £úB q$_R 1 BR 50,000 lQRNÅF b!é lÆNK £úB q$.2 ZWWR ÃdRULÝÝ
yÆlbjT m|¶Ã b@t$ y£œB XNQS”s@ mZgB–yÆNK £œB q$_R 1
February 17, 2014
¥Èqš q$_R mGlÅ
y£úB
¸²N
y£œB
mdB
l@lÖC
bÆNK Ãl gNzB
4103
Áb!T KÊÄ!T Áb!T KÊÄ!T
yÆNK KFÃ
¥SmSk¶Ã
lÆNK £œB q$.2
ytdrg ZWWR
- 4008 150,000 150,000

182. BPP LEARNING MEDIA
Day 10: y£œB XNQS”s@
yÆlbjT m|¶Ã b@t$ y£œB XNQS”s@ mZgB–yÆNK £œB q$_R 2
February 17, 2014
¥Èqš
q$_R
mGlÅ
y£úB
¸²N
y£œB
mdB
l@lÖC
bÆNK Ãl gNzB
4103
Áb!T KÊÄ!T Áb!T KÊÄ!T
ygb! drs"
kÆNK £œB q$. 1
ytdrg ZWWR
- 4008 150,000 150,000

183. BPP LEARNING MEDIA
Day 10: y£œB XNQS”s@
kÆNK wd ÆNK y¸drG ZWWR
y_Ê gNzB ZWWR bgNzB x!÷ñ¸ L¥T ¸n!St&R yÆNK £úïC mµkL l!kÂwN YC§LÝÝ
Múl@Ý ygNzB x!÷ñ¸ L¥T ¸n!St&R BR 150,000 kÆNK £úB q$_R 1 ÆNK £œB q$_R 2
xSt§LÐLÝÝ
yÆNK £œB q$_R 1 y£œB XNQS”s@ mZgB
February 17, 2014
¥Èqš
q$_R
m G l Å
y£úB
¸²N
y£œ
B
mdB
l@lÖC
bÆNK Ãl gNzB
4105
Áb!T KÊÄ!T Áb!T KÊÄ!T
yÆNK
xDŠYS
y_Ê gNzB ZWWR - 4008 150,000 150,000

184. BPP LEARNING MEDIA
Day 10: y£œB XNQS”s@
kÆNK wd ÆNK y¸drG ZWWR
yÆNK £úB q$_R 2 y£œB XNQS”s@ mZgB
February 17, 2014
¥Èqš
q$_R
mGlÅ
y£úB
¸²N
y£œB
mdB
l@lÖC
bÆNK Ãl gNzB
4105
Áb!T KÊÄ!T Áb!T KÊÄ!T
ygb! drs" y_Ê gNzB ZWWR - 4008 150,000 150,000

185. BPP LEARNING MEDIA
Day 10: y£œB XNQS”s@
• kÆNK wd œ_N
• kœ_N wd ÆNK
• kœ_N ytkflN gNzB mtµT
• bÆNK gb! ytdrg _Ê gNzB
February 17, 2014

186. BPP LEARNING MEDIA
— Record the following on Transaction Register (Not zero balance fund user)
July 8. Ge/BeWe 11/2 is prepared to request 5000 birr for account 6213-01
imprest fund from CT.
July 10. Cash for recurrent expenditure is received by bank transfer from CT
July 10. Cash is transferred to cashier for imprest
July 20. Ge/Bewe 11/1 is prepared to request cash for salaries from MoFEd
July 25. Cash to pay salaries is recieved by bank transfer from MoFED
July 25. Cash to pay salaries is transffered to cashier
Additional Info
The only funds requested on Ge/BeWe 11/2 is 5000 birr for 6213-01
The imprest fund is established for 4000 birr
Salary requested, approved and received consists of:
M:‰F 10
February 17, 2014

187. BPP LEARNING MEDIA
— Record the following on Transaction Register
July 8. Ge/BeWe 11/2 is prepared to request 5000 birr for account 6213-01
imprest fund from CT.
July 10. Cash for recurrent expenditure is received by bank transfer from CT
July 10. Cash is transferred to cashier for imprest
July 20. Ge/Bewe 11/1 is prepared to request cash for salaries from MoFEd
July 25. Cash to pay salaries is recieved by bank transfer from MoFED
July 25. Cash to pay salaries is transffered to cashier
Additional Info
The only funds requested on Ge/BeWe 11/2 is 5000 birr for 6213-01
The imprest fund is established for 4000 birr
Salary requested, approved and received consists of:
M:‰F 10
February 17, 2014

188. BPP LEARNING MEDIA
— Record the following on Transaction Register (not zero balance fund user)
July 8. Ge/BeWe 11/2 is prepared to request 5000 birr for account 6213-01
imprest fund from CT.
July 10. Cash for recurrent expenditure is received by bank transfer from CT
July 10. Cash is transferred to cashier for imprest
July 20. Ge/Bewe 11/1 is prepared to request cash for salaries from MoFEd
July 25. Cash to pay salaries is recieved by bank transfer from MoFED
July 25. Cash to pay salaries is transffered to cashier
Additional Info
The only funds requested on Ge/BeWe 11/2 is 5000 birr for 6213-01
The imprest fund is established for 4000 birr
Salary requested, approved and received consists of:
M:‰F 10
February 17, 2014

189. BPP LEARNING MEDIA
— Pass journal entry for each transaction
M:‰F 9
February 17, 2014
01 02 03
Gross salary 10000 5000 7500
Pension
Expense
600 300 450
Pension
withholding
400 200 300
Income tax
withholding
1000 500 750
Net Salary 8600 7300 6450

190. BPP LEARNING MEDIA February 17, 2014

191. BPP LEARNING MEDIA
Thank you for your time.
Have fun. After all, Life is too short!!!!!!!!!!!!
February 17, 2014