Financial Accounting Two

Maaddada Financial Accounting II waa heerka dhexe ee barashada xisaabaadka, waxayna inta badan diiradda saartaa dhinaca midig ee xaashida dheelitirka (Balance Sheet) oo ah deymaha iyo xuquuqda milkiilayaasha. Casharrada ugu muhiimsan ee lagu barto waxaa ka mid ah xisaabinta deymaha fog sida Bonds-ka iyo dulsaarkooda, iyo maaraynta raasamaalka shirkadda (Shareholders’ Equity) oo ay ku jiraan soo saarista saamiyada iyo qaybinta faa’iidada. Sidoo kale, ardaydu waxay ku bartaan mowduucyo kakan oo ay ka mid yihiin xeerarka cusub ee Kirada (Leases), xisaabinta canshuuraha dib-u-dhaca ku yimaado (Deferred Taxes), iyo lacagaha hawlgabka ee shaqaalaha. Ugu dambayn, maaddadan waxay xoogga saartaa sidii loo xisaabin lahaa faa’iidada saami kasta ku soo aadaysa (EPS) iyo sida loo diyaariyo warbixinta qulqulka lacagta (Cash Flow Statement), iyadoo hadafku yahay in ardaygu si qoto dheer u fahmo xeerarka caalamiga ah ee warbixinta maaliyadda sida IFRS ama GAAP.