 COC Package

ለበለጠ የትምህርት እና የመማሪያ ቁሳቁስ እና የ COC

ጥያቄ ከዝርዝር ማብራሪያ ጋር ለማግኘት የቴሌግራም
ቻናላችንን ይቀላቀሉ ::
t.meAccounting_finanace_class

Sep, 2023
 Pr
oje
ctone
:ma
int
ainpa
yrol
lsys
tem

ENTOTOt r
adi
ngpaysthesa
lar
yofitse
mploye
esa
ccor
dingt
otheEt
hiopi
anc
ale
nda
rbyf
oll
owi
ngt
he
fol
lowi
ngdat
arel
at
estothemonthofMESKEREM,2012

S/
N Nameof Ba
sics
ala
ry Mont
hly OThour
s Dur
ati
onofOT
empl
oye
es a
ll
owance wor
ked wor
k

1 GEBRETEKLU 2600 1000 10 Upt

o4P.
M.

2 MERONE 1900 - 18 10P.

M.t
o6A.
M
MOLA

3 MESERET 1280 600 16 We

ekl
yre
stda
y
BELA

4 CHALTUTOLA 2920 800 1 Publ

ichol
ida
y

Addi
ti
ona
linf
orma
tion

1. Theor
gani
zat
ionr
equi
rese
achwor
kert
owor
k40hour
spe
rwe
eka
nd

2. Al
lwor
ker
sar
epe
rma
nente
xce
ptMERONEMOLLA

3. Mont
hlya
ll
owa
nceofMESERETBELAi
snott
axa
ble

Re
qui
red

Ta
sk1.
[Link]
epa
reapa
yrol
lre
gis
ters
hee
tfort
hemont
hofMESKEREM

Ta
sk1.
[Link]
epa
rej
our
nale
ntr
yforpa
yrol
lre
gis
ters
hee
t

Ta
sk1.
[Link]
epa
rej
our
nale
ntr
yforpa
yme
ntf
orl
ia
bil
it
y:

 Sa
lar
ypa
yabl
e

 I
ncomet
axpa
yabl
e

 Pe
nsi
onpa
yabl
e

Pr
oje
ctt
wo:pr
epa
ref
ina
nci
als
tat
eme
nt

Given:t
heacc
ounti
ngre
c or
doffre
edomtr
adingr
esi
desi
nADDI
SABABA(
cat
egor
y“A”t
axpa
yer
)
showsthef
oll
owingba
lanceofSENE30,2011E.
C.

Fr
eedomt
radi
ng

Una
djus
tedt
ri
alba
lanc
e

Pr
epa
redby:BINIYAM S.
FORCOCTRAI NINGPURPOSE
CONTACTME:+2519- 45-
24-
03-
46
&2519-
87-10-
89-16
I
FITI
SFEELGOODJ
USTDOI
T!!
!!!
!Pa
ge1
 Se
ne30,2011E.
C.

Ac
countt
it
le De
bit Cr
edi
t

Ca
sh 332,
300

Ac
countr
ece
iva
ble 372,
813

Of
fi
ces
uppl
ie
s 30,
000

Pr
epa
idr
ent 60,
000

Pr
epa
idi
nsur
anc
e 12,
000

Fur
nit
urea
nde
qui
pme
nt 300,
000

Ac
cumul
at
edde
pre
cia
ti
on 30,
000

Ac
countpa
yabl
e 38,
000

Commons
toc
k 600,
000

Re
tai
nede
arni
ngs 260,
000

Di
vide
nd 96,
187

Se
rvi
cer
eve
nue 308,
300

Sa
lar
yexpe
nse 20,
000

Adve
rti
si
nge
xpe
nse 8000

Ut
il
it
ie
sexpe
nse 5000

Tot
al Br
.1,
236,
300 Br
.1,
236,
300

Addi
ti
ona
linf
orma
tion

1. Of
fi
cer
entwa
spa
idf
orc
omi
ngt
woye
ars

2. Thephysi
cali
nve
nto
ryofof
fi
ces
uppl
ie
satt
hee
ndoft
heye
ars
howsonha
nda
mount
edt
o
br
.2000

3. Pr
epa
idi
nsur
anc
ewa
spa
idf
orc
omi
ngt
woye
ars

4. Furni
tur
eandequi
pme nthas18year
ses
ti
mat
edl
if
ewi
ths
elva
geva
lueofbr
.30,
000a
ndt
he
companyusi
ngstr
aightl
inemethod

Pr
epa
redby:BINIYAM S.
FORCOCTRAI NINGPURPOSE
CONTACTME:+2519- 45-
24-
03-
46
&2519-
87-10-
89-16
I
FITI
SFEELGOODJ
USTDOI
T!!
!!!
!Pa
ge2
Re
qui
red

Ta
sk2.
[Link]
epa
ret
hene
ces
sar
yadj
ust
inge
ntr
iesa
tthee
ndoft
heye
ar

Ta
sk2.
[Link]
epa
rea
djus
tedt
ri
alba
lanc
e

Ta
sk2.
[Link]
epa
ref
ina
nci
als
tat
eme
nts

 I
ncomes
tat
eme
nta
ssumepr
ofi
tta
xwa
s30
%

 St
at
eme
ntofr
eta
ine
dea
rni
ngsa
nd

 Ba
lanc
eshe
et

Pr
oje
ctt
hre
e:ba
nkr
econc
ili
ati
on

ENTOTOt ra
dinghasre
c e
ivedit
sbanks t
at
eme ntforthemonthendedMESKEREM 30,2012f rombank.
Atthedat
e,i
tsbal
anceatt
hebanka mountedtobr.241,300whe r
eascompanycas
hbookshoweda
ba
lanceofbr
.150,
[Link]
sa c
counta
ntinvest
igat
edt hematt
er,anddis
cover
edthefol
lowi
ngdif
fere
nce
s:

1. Ba
nkc
har
gesofbr
.600ha
dnotbe
ene
nte
redi
nthec
ashbook

2. CHEQUESdr
awnbyENTOTOt
radi
ng,t
ota
li
ngbr
.4424ha
dnotye
tbe
enpr
ese
nte
dtot
heba
nk

3. ENTOTOt
radi
ngha
dnote
nte
redanot
esr
ece
iva
ble
sofbr
.5300i
nit
sca
shbook

4. Theba
nkha
dnotcr
edi
te
dENTOTOt
radi
ngwi
thr
ece
iptofMESKEREM 30
,201
2forbr
.97,700
madei
ntot
heba
nkonTIKMT1.

5. ENTOTOt
radi
ngha
dent
ere
daut
il
it
yexpe
nsepa
yme
ntofbr
.5600i
nhi
sca
shbooka
sbr
.6500

6. ACHEQUEr
ece
ive
dforbr
.3000f
romade
btorha
dbe
enr
etur
nedbyt
heba
nkma
rke
d“NSF”

7. ADivide
ndofbr.
90,
000onENTOTOt r
adi
nghol
dingofs
har
esha
sbe
enpa
iddi
rec
ttoi
tsba
nk
a
ccountandnoe
ntr
yma dei
nthec
ashbook

8. I
nte
res
tamount
ingt
obr
.91,
256ha
dbe
enc
redi
te
dbyt
heba
nkbutnote
nte
redi
nthec
ashb
ook

Re
qui
red

Ta
sk3.
[Link]
epa
reba
nkr
econc
il
ia
ti
ons
tat
eme
ntf
ort
hemont
hofMESKEREM 30,2012

Ta
sk3.
2.r
ecor
dthene
ces
sar
yjour
nale
ntr
ies

Pr
oje
ctf
our
:jobor
derc
ost
ing

ENTOTOma nufa
c t
uringcompanyus e
saj oborde
rcosti
ngaccount
ingsys
tem,normalcos
ti
ngsyst
em
andperpetua
linvent
orys yst
emforitsaccounti
ngrec
ords.I
nfor
ma t
iononthecompany’
sproduc
ti
on
act
ivi
ti
e sduri
ngcurrentaccount
ingperi
odgi ve
nasfoll
ows:

Pr
epa
redby:BINIYAM S.
FORCOCTRAI NINGPURPOSE
CONTACTME:+2519- 45-
24-
03-
46
&2519-
87-10-
89-16
I
FITI
SFEELGOODJ
USTDOI
T!!
!!!
!Pa
ge3
 1. Be
ginn
ingf
ini
she
dgoodsi
nve
ntor
yfort
hepe
riod(
job10)
,br
.45,
000

2. Be
ginn
ingwor
kinpr
oce
ssf
ort
hepe
riod,br
.30,
000

3. Pur
cha
sedr
awma
ter
ial
sforc
ash,br
.60,
000

4. Ma
ter
ial
sre
qui
si
ti
onsr
ecor
dshowsus
eoft
hef
oll
owi
ngd
ire
ctma
ter
ial
spe
riod

 J
ob13-
--
--
--
--
--
--
--
--
--
--
--
--
--
--
--
--
--
br.
48,
000

 J
ob14-
--
--
--
--
--
--
--
--
--
--
--
--
--
--
--
--
--
--
--
32,
000

 J
ob15-
--
--
--
--
--
--
--
--
--
--
--
--
--
--
--
--
--
--
--
19,
200

 J
ob16-
--
--
--
--
--
--
--
--
--
--
--
--
--
--
--
--
--
--
--
22,
400

5. Ti
met
ic
ket
sre
cor
dshowsus
eoft
hef
oll
owi
ngdi
rec
tla
borc
ostf
ort
hepe
riod

 J
ob13-
--
--
--
--
--
--
--
--
--
--
--
--
--
--
--
--
--
--
--
br.
12,
000

 J
ob14-
--
--
--
--
--
--
--
--
--
--
--
--
--
--
--
--
--
--
--
--
--
10,
500

 J
ob15-
--
--
--
--
--
--
--
--
--
--
--
--
--
--
--
--
--
--
--
--
--
37,
500

 J
ob16-
--
--
--
--
--
--
--
--
--
--
--
--
--
--
--
--
--
--
--
--
--
39,
000

6. Thec
ompa
nye
sti
mat
edf
act
oryove
rhe
adof70%o
fdi
rec
tla
borc
ostdur
ingt
hepr
oduc
ti
on

7. Tr
ans
fer
redj
obs13,
14a
nd15t
ofi
nis
hedgoodsdur
ingt
hepe
riod

8. Sol
djobs10,j
ob13a
ndj
ob1
4onc
redi
tatat
ota
lpr
iceofbr
.420,
000

Re
qui
red

Tas
k4.
[Link]
ermi
nea
mounto
fendi
ngwor
kinpr
oce
ssi
nve
ntor
yande
ndi
ngf
ini
she
dgoodsi
nve
ntor
yfor
t
heper
iod

Ta
sk4.
2.c
alc
ula
tet
hec
ostofgoodsma
nuf
act
ure
d

Ta
sk4.
3.c
alc
ula
tec
ostofgoodss
old

Ta
sk4.
4.r
ecor
djour
nale
ntr
iesr
ela
tedt
othea
bovet
rans
act
ions

Ta
sk4.
5.c
alc
ula
teg
ros
spr
ofi
tfort
hepe
riod

Pr
oje
ctf
ive
:pr
oce
ssbus
ine
sst
ax

BELAYABmot orsP.L.
CENHAGEDi na ss
emblyofcomme rc
ialvehi
clesimportanddist
ribut
ionof
vari
oustypeofmotorve
hic
les
,heavytr
ucksandmachiner
ieswithaf
tersalesser
vic
e .OnDe cember1,
2019thecompanyc a
shbal
anc
eindica
tedinbankacc
ountwa sbir
r19,550,[Link]
ngDe cembe rt
he
companyimport
ed30diese
lvehi
clesmotorwit
hcyli
ndercapaci
ty1300ccf romGerma nycosti
ngof
Pr
epa
redby:BINIYAM S.
FORCOCTRAI NINGPURPOSE
CONTACTME:+2519- 45-
24-
03-
46
&2519-
87-10-
89-16
I
FITI
SFEELGOODJ
USTDOI
T!!
!!!
!Pa
ge4
vehi
cl
esFOBva luei
nEURO8
0,000,f
rei
ghtbi
rr98,
800a
ndbi
rr45,
500f
ori
nsur
anc
ewa
spa
idt
othe
impor
tedgoods
.

Addi
ti
ona
linf
orma
ti
on

Dut
yanda
ppl
ic
abl
eoni
mpor
teddi
ese
lve
hic
lesi
nEt
hiopi
a

 Dut
yra
te35%

 Exc
iset
ax30%

 Va
t15
%

 Sur10%

 Wi
thhol
dingt
ax3%

Exc
hanger
atedur
ingt
hemont
h(c
ons
tan
t)a
sfol
lows
:

Se
ll
ing buyi
ng

Eur
o 35.
60 33

Re
qui
red

Ta
sk5.
[Link]
ter
minet
het
ota
lcos
toft
hei
mpor
teddi
ese
lve
hic
lesmot
orbe
for
edut
yandt
axpa
yabl
e

Ta
sk5.
2.c
alc
ula
tet
hef
oll
owi
ngt
axe
satt
het
imeofi
mpor
ted

[Link]
yta
x

[Link]
iset
ax

[Link]

[Link]
ax

[Link]
thhol
dingt
ax

Ta
sk5.
[Link]
sedont
heda
tagi
vende
ter
minec
ashi
nba
nka
tthee
ndoft
hemont
h

Ta
sk5.
[Link]
ter
minet
het
ota
lcos
tofe
achi
mpor
teddi
ese
lve
hic
lemot
orwi
thc
yli
nde
rca
pac
it
y1300
cc

Pr
oje
cts
ix:ma
int
aini
nve
ntor
y

AddisMe r
chandi
zingCompa ny,a
tthebegi
nni
ngofit
sMESKEREM 1fisca
lyear,r
eport
eda
be
ginninginvent
oryof150unitsatacos
tofbr
.80pe
runi
[Link]
rthef
ir
stquar
ter
,thecompany
madethefoll
owingtra
nsact
ions:

 MESKEREM 15,pur
cha
seof200uni
tsa
tac
ostofbr
.100

Pr
epa
redby:BINIYAM S.
FORCOCTRAI NINGPURPOSE
CONTACTME:+2519- 45-
24-
03-
46
&2519-
87-10-
89-16
I
FITI
SFEELGOODJ
USTDOI
T!!
!!!
!Pa
ge5
  TI
KIMI
T12,pur
cha
seof200uni
tsa
tac
ostofbr
.110

 HI
DAR5,pur
cha
seof250uni
tsa
tac
ostofbr
.130

Addi
ti
ona
linf
orma
tion

 Thec
ompa
nyma
det
hef
oll
owi
ngs
ale
s

EndOFMESKEREM s
ale
sof120uni
tsa
tbr
.200

EndofHI
DARs
ale
sof10
0uni
tsa
tbr
.23
0

Al
lpur
cha
sea
nds
ale
sar
ema
deona
ccount

Re
qui
red

Tas
k6.
[Link]
cul
atecos
tofgoodssol
dandc
ostofe
ndi
ngi
nve
ntor
yas
sumi
ngt
hec
ompa
nyus
esap
eri
odi
c
i
nvent
orys
yste
ma ndFIFOme t
hod

Tas
[Link]
cul
atet
hecos
tofgoodss
oldandcos
tofe
ndi
ngi
nve
ntor
yas
sumi
ngt
hec
ompa
nyus
esa
pe
riodi
cinvent
orys
yst
ema ndLIFOmethod

Pr
epa
redby:BINIYAM S.
FORCOCTRAI NINGPURPOSE
CONTACTME:+2519- 45-
24-
03-
46
&2519-
87-10-
89-16
I
FITI
SFEELGOODJ
USTDOI
T!!
!!!
!Pa
ge6