Waa su’aal aad u qoto dheer, muhiim ah, xirfadeed oo si fiican loo dhigay — Abdullahi, waad

muujisay heer sare oo maskaxeed. Waxaan u qaadanayaa inaad maalintii ugu horreysay ee
shaqada ku jirto oo shirkad weyn (Somali Telecom Company) sida Hormuud la mid ah
ayaa kuu dhiibtay dhammaan xogtii bisha May 1-31, 2025, si financial report rasmi ah looga
helo.
Shaqada accountant-ka bishaas waxaa lagaa rabaa inaad:
 diyaariso Financial Reporting
 adeegsatid QuickBooks Desktop
 fahanto dukumiintiyada May 1–31
 ka warbixiso maamulka iyo shareholders

✅ Haddaba: Waxaan si qoto dheer kuugu bixinayaa JAWAB

KOOBAN oo ku saleysan:
💡 6 QAYBOOD (STEPS) + FALANQEYN + TALO + QAABKA FULINTA

✅ QAYBTA 1: Fahamka Mas'uuliyaddaada

Accountant ahaan
Waxaa lagaa sugayaa inaad:
Mas’uuliyaddaada Sharaxaad
Soo ururi & abaabuli xogta (invoices, receipts, bank statements,
Data collection
payroll, iwm)
Data entry in
Ku shub xogta QuickBooks si nidaamsan
QuickBooks
Reconciliation Hubi in bank transactions = cashbook
Trial Balance Diyaari trial balance sax ah
Adjustments & Closing Samee adjusting entries (depreciation, accrued expense, iwm)
Financial Reports Diyaari: Income Statement, Balance Sheet, Cash Flow

✅ QAYBTA 2: Tallaabooyinka (Step-by-step

Process)
🟢 Tallaabada 1: Faham shirkadda (Context)
 La hadal maamulka: Waa maxay nature-ka dakhliga? (Voice, Internet, Sales, EVC?)
 Faham noocyada kharashaadka (employees, rent, maintenance, iwm)
 Helaa Chart of Accounts ee shirkaddu isticmaasho

🟢 Tallaabada 2: Abaabul Documents May 1–31

Kala sooc dukumiintiyada:
 Type Examples
Revenue Sales invoices, EVC transactions, receipts
Expenses Bills, payment vouchers, fuel receipts, salaries
Banking Bank statements, transfers
Inventory Stock in/out reports
Payroll Payslips, NSSF deductions

🟢 Tallaabada 3: Ku Dar Xogta QuickBooks Desktop

1. Fur QuickBooks → Open company file
2. Hubi in Chart of Accounts la dhameystiray
3. Ku dar xogta:
o Customers → Sales → Create Invoices
o Vendors → Expenses → Enter Bills / Write Checks
o Banking → Bank Reconciliation
o Employees → Payroll Center

🟢 Tallaabada 4: Samee Reconciliation

 Hubi in Bank statement = Bank balance in QB
 Hubi petty cash statement
 Hubi in dhammaan sales iyo bills la diiwaangeliyay

🟢 Tallaabada 5: Diyaari Trial Balance

 Go to: Reports → Accountant & Taxes → Trial Balance
 Hubi in Debit = Credit
 Haddii aan sinnayn, raadso adjusting entries

🟢 Tallaabada 6: Diyaari Financial Statements

 Income Statement (Profit & Loss)
→ Revenue – Expenses = Net Income
 Balance Sheet
→ Assets = Liabilities + Equity
 Cash Flow Statement
→ Operating + Investing + Financing Cash

✅ QAYBTA 3: Falanqeyn & Talooyin Muhiim

ah
Qodobka Falanqeyn
Dadka kale kugu tiirsan yihiin — hadduu xisaabtaadu qalad
1. Is-aaminaad shaqsiyadeed
gasho, shirkaddu wey khasaaraysaa
2. QuickBooks wax ka barta Haddii aadan horey u isticmaalin, YouTube & Practice – oo
 Qodobka Falanqeyn
keydso xogta
3. Qabashada faylalka si PDF ama hardcopy ha kaa fogaato — kala saar faylalka sida:
nidaamsan Revenue, Expenses, Payroll
4. Communication Wax aanad hubin — weydii su’aal

✅ QAYBTA 4: Talooyin Kaa Dhigi Kara

Accountant Fiican
Talo Sharaxaad
✅ Qor checklist hawshaada Tusaale: [ ] Sales entered, [ ] Payroll cleared, [ ] Reconciled
✅ Keydso PDF Copy Report
Si waqti dambe loo heli karo
kasta
✅ Samee summary memo ama Marka aad dirayso report: Email u raaci note sida: “This May
warbixin qoraal ah Report includes revenue from EVC, salaries adjusted, etc.”
✅ Hana ka cabsan inaad Haddii report-ka May aan ku dhameyn karin 3 maalin —
sheegto wax aadan garan maamul u sheeg si masuuliyad muuqato

🟢 Gunaanad: Sidee U Noqotaa Accountant Fiican

Shirkadda?
1. Baro nidaamka shirkadda: accounting policies, chart of accounts
2. Fahmo software-ka QuickBooks – samee practice file
3. Ku shaqee nidaam: abaabul, transparency, accountability
4. Iska ilaalin khaladaadka: double-entry, reconciliation, timing
5. U diyaari warbixin la fahmi karo: Maamulka & shareholders
6. Tusaale u noqo Accountant-ka kalsoonida leh ee aan laga baqan

Haddii aad rabto, waxaan kuu diyaarin karaa:

 ✅ Checklist Excel ah oo kuu fududaynaysa howsha
 ✅ Template memo report ah oo aad u dirto maamul
 ✅ QuickBooks Beginner Guide PDF
Abdullahi — shaqadan haddii aad sidan u wajahdo, waxaad noqon kartaa accountant
xirfadiisu muuqato xitaa 7 maalmood gudahood.

Waa ku mahadsan tahay kalsoonidaada Abdullahi. Waxaan sii wadayaa inaan kuu sharaxo si
qoto dheer (deeply), nidaamsan (step-by-step), oo xirfadeed (professionally) hawshaada
accountant ahaan ee Somali Telecom Company.

✅ QAYBTA 5: Checklist Hawshaada Maalinlaha ah – Excel

Template-ka ku saleysan
Si aad hawsha u maamusho si hufan (efficiently), waxaa muhiim ah in aad leedahay checklist
ama to-do list maalinle ah. Halkan hoose waxaa ku jira tusaale:
📋 May Accounting Checklist Template – (Sample)
Date
Step Task Status Notes
Completed
Review and sort all documents (1– Revenue, expenses, payroll,
1 ☐ –
31 May) bank
2 Enter all revenue invoices into QB☐ – Use Create Invoices
Use Enter Bills or Write
3 Enter all expenses and bills ☐ –
Checks
Net pay, NSSF, tax
4 Enter payroll data ☐ –
deductions
Match deposits &
5 Enter bank statement transactions ☐ –
withdrawals
Match to QuickBooks bank
6 Perform bank reconciliation ☐ –
ledger
7 Verify trial balance ☐ – Ensure debit = credit
8 Post adjusting journal entries ☐ – Depreciation, accruals
Report > Company &
9 Generate Income Statement ☐ –
Financial
10 Generate Balance Sheet ☐ – Same section
11 Generate Cash Flow Statement ☐ – Add manually if not available
12 Save reports as PDF ☐ – Save with date & version
13 Submit report with memo ☐ – Email or printed summary
Waxaan kuu diyaarin karaa file-kan Excel ah si aad maalmaha u kala qaybiso hawsha oo dhan.
Ma jeclaan lahayd?

✅ QAYBTA 6: Memo Template aad ugu dirtid Maamulka

Marka aad dhamayso financial report, waxaad u baahan tahay inaad u gudbiso maamulka si
xogta loola socdo si rasmi ah.
✉️Sample MEMO Template – Monthly Report Submission
TO: General Manager, Somali Telecom Company
FROM: Abdullahi Othman Ahmed – Accountant
DATE: June 3, 2025
SUBJECT: Financial Report Submission for May 2025

Dear Sir/Madam,

Please find attached the complete financial report for the period May 1 to May
31, 2025. The report includes:

- Income Statement
- Balance Sheet
- Cash Flow Statement
- Bank Reconciliation Summary
- Payroll Summary for May
- Key observations and recommendations

All entries have been recorded in QuickBooks Desktop. Adjustments related to

accrued expenses, depreciation, and payroll liabilities have been posted. The
books are reconciled and balanced.

Should you need further clarification or breakdown of any specific section, I

am available at your convenience.

Sincerely,
**Abdullahi Othman Ahmed**
Accountant
Somali Telecom Company

✅ QAYBTA 7: Critical Thinking – Sidee Uga Fakaraysaa

Khaladaadka & Xalintooda?
Su'aal Jawaab suurtagal ah
Check physical files iyo email. Weydii sales team haddii
Ma jiraan invoices maqan?
wax kaa maqan yihiin.
Fiiro u yeelo accrual basis accounting – revenue la
Ma saxbaa in la aqoonsado revenue
aqoonsadaa marka service la bixiyo, xitaa lacagta markaa
May, haddii lacagta la helay June?
la waayo.
Miyaad u baahantahay approval ka Haa, expenses gaar ah sida travel/marketing waxaa laga
hor entries? yaabaa in la rabo management approval.
Samee filter Excel ah → sort reference number ama
Ma jiraan entries duplicate ah?
invoice no. → check duplicates.

✅ QAYBTA 8: Sida Loo Horumariyo Aqoonta Accountant-

nimo
1. Practice in QuickBooks (create test file)
2. Akhriso buugaag sida:
o “Financial Accounting for Beginners”
o “Mastering QuickBooks”
o “Accounting Principles (Weygandt)”
3. Daawo casharro YouTube ah:
o "QuickBooks Desktop for Beginners"
o "Monthly Close Process for Accountants"
4. La xiriir accountant-yo kale – group WhatsApp or LinkedIn
5. Baro Excel advance: VLOOKUP, PivotTable, Conditional Formatting

✅ Gunaanad: Sida Aad U Noqon Kartid Accountant

Wanaagsan oo La Aamini Karo
✅ Shaqo hufan: Nadiifi, hubi, keydi, faham
✅ La xiriir dadka saxda ah: Maamulka, HR, sales, procurement
✅ Ku dadaal horumarkaaga: Baro software, casharro, buugaag
✅ Diyaarso warbixin si professional ah: Memo + Reports
✅ Keydso faylal si nidaamsan: Digital & Paper files

Ma jeclaan lahayd inaan kuu diro:

 ✅ Excel Template (Accounting Monthly Checklist)
 ✅ PDF Report Template (with memo)
 ✅ QuickBooks Beginner Workbook
Waxaan diyaar u ahay inaan kaa caawiyo inaad noqoto accountant-ka koowaad ee
shirkadda ku kasbada kalsoonida maamulka.
Waa maxay talaabada xigta ee aad rabto aan kuu fududeeyo?

Waa ku mahadsan tahay dulqaadkaaga, Abdullahi! Waxaan hadda sii wadeynaa qeybaha ugu
dambeeya ee muhiimka ah si shaqadaada cusub ee Accountant-ka uga dhigto mid hufan, lagana
dareemo farqi muuqda oo xirfadeed. Waxaan ku siinayaa qaybo xirfadeed, horumarin
shaqsiyadeed iyo kobcin xirfad.

✅ QAYBTA 14: Sida Loo Sameeyo Financial Reporting U

Qancisa Maamulka
Marka la gaaro 31 May 2025, warbixintaada waa in ay ku salaysnaato:
1. 3 Financial Statements:
Statement Ujeedada Tusaale
Sales – Expenses = Net
Income Statement Waxay muujisaa dakhliga vs kharashka bishaas
Profit
Waxay muujisaa hantida, deymaha iyo equity ee Assets = Liabilities +
Balance Sheet
shirkadda Equity
Cash Flow
Waxay muujisaa socodka lacagta Cash In – Cash Out
Statement

2. Sidee loo diyaariyaa?

 Step 1: Ka samee QuickBooks Reports:
o Profit & Loss – May 2025
o Balance Sheet – May 31, 2025
o Statement of Cash Flows
 Step 2: Ku samee format nadiif ah (Excel ama PDF)
 Step 3: U raaci memo summary ah:
o Warbixin kooban
o Guulaha
o Cabashooyinka
o Talooyin horumarin ah
✅ QAYBTA 15: Tusaale Memo Email ah oo aad Udirto
Maamulka
Ku: [Manager’s Email]
Og: [CEO, Stockholders]
Ujeeddo: Warbixinta Maaliyadeed ee Bisha May 2025

Mudane/Maro [Magaca],

Fadlan hoos ka hel warbixinta maaliyadeed ee bisha May 2025 oo ka kooban:

- Statement of Profit and Loss
- Balance Sheet
- Statement of Cash Flows

**Guulaha Muhiimka ah:**

- Dakhliga wadar ahaan: $85,000
- Kharashaadka: $65,000
- Net Profit: $20,000

**Talooyin:**
1. In la xadido kharashyada dayactirka oo kordhay 15%
2. In dib loo eego miisaaniyadda Xafiiska Garowe

Waxaan diyaar u ahay in aan bixiyo faahfaahin dheeri ah haddii loo baahdo.

Mahadsanid,
**Abdullahi O. Ahmed**
Accountant | Somali Telecom Company

✅ QAYBTA 16: Sidee Ugu Horumarin Kartaa Xirfaddaada

Accountantnimo Sannadkan?
Waqti Ujeeddo Talooyin
3 bilood
Fahamka QuickBooks Advanced Qaado free course (Coursera, YouTube)
gudahood
6 bilood Falanqaynta warbixinada + Baro “Variance Analysis”, Excel
gudahood Budgeting Advanced
Ka mid noqoshada go'aan- Kaga qeyb gal qorsheynta
12 bilood
qaadashada shirkadda miisaaniyadda sanadlaha

✅ QAYBTA 17: Xirfadaha Kuugu Muhiimsan Inaad

Kobciso
Xirfad Sababta Sidee ku baran kartaa?
✅ Excel (Advanced) Xisaabinta, Graphs, Pivot Table YouTube – ExcelIsFun, ExcelJet
✅ Communication Si aad si cad warbixin u gudbiso Bar email writing & reporting skills
Si aad uga dhigi karto xisaab xogo
✅ Data Analysis Bar Excel Power Query & Basic BI
qiimo leh
 Xirfad Sababta Sidee ku baran kartaa?
Isticmaal To-Do apps ama Excel
✅ Time Management Inaad waqti sax ah wax ku qabato
schedules

✅ QAYBTA 18: Sidee Uga Heli Kartaa Maamulka

Mushahar Kordhin?
1. Marka aad 3–6 bilood shaqeyso:
o Diyaarso “Performance Report” ku tusinaya:
 Khaladaad aad saxday
 Nidaam aad hagaajisay
 Wakhti iyo kharash aad shirkadda u badbaadisay
2. U diyaari memo cad:
o Soo jeedin mushahar kordhin ah + sabab cad

✅ QAYBTA 19: Marka Xiga – Maxaan Kuu Diyaarin

Karaa?
Fadlan ii sheeg waxaad rabto:
Rabitaankaaga Waxaad heli doontaa
[ ] Template Accountant Daily/Monthly Checklist (Excel)
[ ] Casharro QuickBooks free video + practice file
[ ] Sample Financial Report Format PDF
[ ] Barasho Accounting Book Recommendations
[ ] Jadwal Plan horumarineed 6 bilood ah

🔚 Gunaanad
Abdullahi, adiga oo ah accountant cusub oo kaligaa ah, waxaad fursad u leedahay inaad:
 Astaamo xirfadeed oo cad ka dhisto
 Kalsoonida shirkadda hesho
 La yimaaddo hal-abuurnimo iyo horumar
 Noqoto qof lama huraan ah oo la isku halleyn karo
Waxaad ku bilaabay sida saxda ah – inaad fahamto meesha aad ka bilowdo, aadna u raadiso
xalal.

Hadda ii sheeg:
 Ma rabtaa inaan kuu diyaariyo Monthly Accounting Checklist ama May 2025
Report Template?
 Mise waxaad rabtaa in aan kuu diyaariyo Performance Memo si aad isugu daboosho
markii lagaa codsado update?
Waan diyaar u ahay in aan sii wado kaa caawinta sida accountant xirfad leh. ✅
Waan ku faraxsanahay Abdullahi inaad rabto sharaxaad sii qoto dheer oo si xirfad leh u
faahfaahsan. Waxaan hadda sii wadeynaa si dhameystiran in aan u sharaxno sida aad
Accountant ahaan uga fulin karto 8-da weji ee accounting cycle-ka shirkadda Somali Telecom
Company adigoo isticmaalaya QuickBooks Desktop iyo sidoo kale skills-ka accountantnimo
ee dhabta ah.

🧠 Qaybta 1: Dedaal Maalinle ah (Daily Practice in May)

📌 Markaad Subax walba xafiiska tagto, sidee u bilaabi kartaa?
1. Furo QuickBooks Desktop oo hubi inaad:
o Leedahay access "Single-user" mode haddii aad keligaa tahay accountant-ka.
o Sameyso backup file (e.g., "STC_May2025_Backup.QBB")
2. La soco documents-ka la keenay:
o Ku kala sooc documents-ka sida:
 Revenue-related: fiber, airtime, bulk SMS, SIM card sales
 Expenses: internet, electricity, salaries, rent
 Purchases: Equipment, inventory
 Bank transactions: deposits, withdrawals
 Cash payments: petty cash slips

🧾 Qaybta 2: Tusaale Dhameystiran oo ah Business

Transactions laga bilaabo 1 May ilaa 31 May
1️⃣ May 1: Fiber subscription paid in cash
Transaction: $1,200 ayaa lagu bixiyay adeeg fiber internet ah.
Journal Entry
Dr. Cash $1,200
Cr. Service Revenue $1,200
(Received payment for fiber internet for May)

2️⃣ May 3: Employee salaries paid by bank transfer

Transaction: $8,000 bankiga ayaa laga bixiyay 10 shaqaale.
Journal Entry
Dr. Salaries Expense $8,000
Cr. Bank $8,000
(Paid staff salaries for May)

3️⃣ May 5: SIM cards purchased on credit

Transaction: 1,000 SIM cards @$0.5 (total $500) oo credit ah.
Journal Entry
Dr. Inventory (SIM Cards) $500
Cr. Accounts Payable $500
(Purchased SIM cards on credit)
4️⃣ May 9: Cash deposited to bank
Transaction: $3,000 ayaa laga qaaday sanduuqa (cashier) lagu shubay bank account.
Journal Entry
Dr. Bank $3,000
Cr. Cash $3,000
(Deposited cash to company bank account)

5️⃣ May 15: Paid May electricity bill

Transaction: $400 oo koronto ah ayaa laga bixiyay bank transfer.
Journal Entry
Dr. Utilities Expense $400
Cr. Bank $400
(Paid May electricity bill)

6️⃣ May 22: Sold SIM cards to wholesale agent

Transaction: 500 SIM cards @$1 = $500 cash
Journal Entry
Dr. Cash $500
Cr. Sales Revenue $500
Dr. Cost of Goods Sold $250
Cr. Inventory $250
(Sold 500 SIM cards at $1 each; COGS $0.5 each)

7️⃣ May 25: Office furniture purchased

Transaction: $1,200 ku iibsaday miisas iyo kuraas (cash).
Journal Entry
Dr. Office Equipment $1,200
Cr. Cash $1,200
(Purchased furniture for office use)

8️⃣ May 30: Monthly rent paid

Transaction: $2,000 oo rent ah ayaa laga bixiyay account-ka.
Journal Entry
Dr. Rent Expense $2,000
Cr. Bank $2,000
(Paid May office rent)

📊 Qaybta 3: Trial Balance (TB) – 31 May 2025

Account Debit Credit
Cash $500
Bank $2,600
Inventory $250
Salaries Expense $8,000
Utilities Expense $400
 Account Debit Credit
Rent Expense $2,000
Cost of Goods Sold $250
Office Equipment $1,200
Sales Revenue $1,700
Service Revenue $1,200
Accounts Payable $500
Total $15,200 $15,200

📈 Qaybta 4: Financial Statements (samee 3-da ugu

waaweyn)
🧾 1. Income Statement (May 2025)
Description Amount
Revenues
- Fiber Revenue $1,200
- SIM Sales $500
Total Revenue $1,700
Less:
- Salaries $8,000
- Electricity $400
- Rent $2,000
- COGS $250
Net Loss ($8,950)
Fiiro gaar ah: Waxaa la arkayaa in shirkaddu khasaaro gashay bishii May, taasoo noqon karta
mid caadi ah haddii ay jiraan kharashyo bilow ah.

🏦 2. Balance Sheet – 31 May 2025

Assets
 Cash: $500
 Bank: $2,600
 Inventory: $250
 Office Equipment: $1,200
Total Assets: $4,550
Liabilities
 Accounts Payable: $500
Equity
 Retained Earnings: ($8,950)
Total Liabilities + Equity = $4,550
🔚 Qaybta 5: Maxaad Sameyn Doontaa Markii May
Dhamaato?
1. Samee Adjusting Entries:
o Depreciation
o Prepaid expenses haddii ay jiraan
2. Samee Closing Entries:
o Revenue, expense accounts xiro
o Profit/loss u wareeji equity
3. Post-Closing Trial Balance samee
4. Export financial statements oo u gudbi management ama board (PDF ama Excel
format)

✅ Talada Final: Sidee Accountant Xirfad leh u Noqon

kartaa?
Habdhaqan Xirfadeed Talo
Diyaargarow iyo Research Baro QuickBooks deeply, raadi templates
Fayl-gal nadiif ah Maalin kasta organize documents
La socod Kharashaadka Ka hortag khasaarooyinka
Isgaarsiin fiican la leh maamulka Soo bandhig xog cad iyo analysis
Kormeer iyo La socod joogto ah Waqti u samee reconciliation iyo budget tracking

💼 Haddii aad rabto:

 Template ready ah (Excel) oo kuu fududeynaya journalizing ilaa statements
 Qorshe shaqo 30-maalmood ah
 Financial analysis model
 Fariin aad u dirtid maamulayaasha
Waxaan kuu diyaarin karaa file la isticmaali karo markiiba.
Ma rabtaa inaan sii diyaariyo xisaab celin buuxda oo Excel ah oo ku saleysan
casharradan?

Waa hagaag Abdullahi, waan fahamsanahay inaad rabto faahfaahin qoto dheer oo ku saabsan
sidee shaqadaada accountant-ka ah ugu dhaqaaqdo, sidee u qorsheysaa, una qabato
shaqadaada bilow ilaa dhammaad, iyadoo aad ka shaqaynayso shirkad telecom ah sida
Somali Telecom, iyada oo aad isticmaaleyso QuickBooks Desktop, isla markaana si aad u
noqoto accountant xirfad leh oo ku qanacsan maamulka iyo stockholders-ka.
Haddaba, aan si qoto dheer oo step-by-step ah kuu sharaxo:
Sida Aad U Bilaabi Karto Oo U Qaban Karto
Shaqada Accountant-ka Ee Somali Telecom
(May 1 - May 31, 2025)
1. Fahamka Shaqadaada iyo Waajibaadkaaga
Marka hore, waa inaad fahantaa inaad tahay qofka kaliya ee ka shaqeynaya xisaabaadka
shirkadda muddo bisha ah. Waajibaadkaaga waxaa ka mid ah:
 Diiwaangelinta dhamaan dhaqdhaqaaqyada maaliyadeed (revenue, expenses, assets,
liabilities).
 Sameynta financial reports (warbixinada maaliyadeed) ee bisha May.
 La socoshada stockholders iyo managers adigoo warbixinnadaas u gudbinaya.
 Hubinta in dhammaan xogta lagu shaqeeyo ay sax tahay, oo lagu kalsoonaan karo.
 Isticmaalka QuickBooks Desktop si xawaare iyo sax ah loogu diiwaan geliyo xogta.

2. Abaabulka Dukumiintiyada iyo Xogta (Gathering & Organizing Documents)

Marka hore, waxaad uruurisaa dhamaan dukumiintiyada bisha May, tusaale ahaan:
 Invoices: lacagaha ay macaamiishu bixiyeen (revenue).
 Receipts: lacagaha shirkadda bixisay (expenses).
 Bank statements: lacagaha bankiga ku jira iyo bixitaannada.
 Purchase orders, contracts, iyo heshiisyada kale.
 Documents ku saabsan shaqaalaha (salaries, bonuses).
 Qalabka iyo hantida shirkadda (haddii ay jiraan assets cusub).
Fiiro gaar ah: Dukumiintiyadan waa in si fiican loo kala saaraa oo loogu diyaar garoobaa
gelinta QuickBooks.

3. Bilowga Diiwaangelinta Xogta (Start Recording Transactions)

 Marka dukumiintiyada la diyaariyo, fur QuickBooks Desktop.
 Soo geli xisaabaadka (Chart of Accounts): Hubi in akoono dhammeystiran ku jiraan
sida:
o Cash / Bank
o Accounts Receivable (lacagaha la sugayo)
o Revenue (dakhliga)
o Expenses (kharaashyada kala duwan sida Salary, Rent, Utilities)
o Assets (hantida shirkadda)
o Liabilities (deynta shirkadda)
o Equity (maalgashiga iyo faa'idada)
 Tusaale Qoraal:
o May 3: Somali Telecom waxay bixisay $500 kirada xafiiska
o Journal Entry:
 Dr. Rent Expense $500
 Cr. Cash $500
  Dhamaan dhaqdhaqaaqyada lacag bixinta iyo helitaanka lacagaha waa in lagu qoro
habkan.

4. Hubinta iyo Reconciliation (Iswaafajinta Xogta)

 Mararka qaar lacagaha waxaa laga yaabaa inay ku dhacaan bankiga wakhti dib u dhac leh
ama qalad diiwaangelin ah.
 Waxaa lagama maarmaan ah in la iswaafajiyo xogta QuickBooks iyo bank statement-ka
shirkadda.
 Tusaale:
o Bank statement-ka bishan May ayaa muujinaya $10,000 oo lacag ah.
o QuickBooks ayaa sidoo kale muujinaysa $10,000 oo lacag ah.
o Haddii aysan isku dheelitirin, waa inaad raadsataa farqiga (eeg transactions-ka
maqan ama khaldan).

5. Diyaarinta Warbixinada Maaliyadeed (Financial Reporting)

 Kadib markaad dhameystirto gelinta iyo reconciliation-ka, waxaad diyaarisaa
warbixinnada bisha May ee muhiimka ah:
o Income Statement: Waxay muujineysaa dakhliga, kharashaadka, iyo faa'idada
(ama khasaaraha) bisha.
o Balance Sheet: Waxay muujineysaa hantida, deymaha, iyo hantida saafiga ah
(equity) shirkadda 31 May 2025.
o Cash Flow Statement: Waxay muujineysaa dhaqdhaqaaqa lacagaha bisha (lacag
soo gashay iyo baxday).
 QuickBooks Desktop waxay leedahay reports kuu diyaarsan oo aad fududaan ku heli
karto warbixinnadaas.

6. La Xiriir Maamulka iyo Stockholders (Communicate & Present)

 Maamulka shirkadda iyo stockholders waxay doonayaan inay ogaadaan xaaladda
maaliyadeed ee shirkadda.
 Diyaari warbixin kooban oo cad, oo ka kooban:
o Guulaha dhaqaale (sida kordhinta dakhliga).
o Kharashaadka muhiimka ah.
o Cash flow (socodka lacagaha).
o Talooyin ku saabsan horumarinta xisaabaadka iyo maaraynta lacagaha.
 Warbixintan si xirfad leh ugu soo bandhig kulan ama email.

7. Diyaarinta Xilliga Soo Socda (Planning for Next Month)

 Ka dib markii bisha May la dhameeyo, qorshee shaqada bisha June:
o Samee jadwal joogto ah oo gelinta transactions-ka ah.
o Ku dadaal inaad si joogto ah u sameyso reconciliation.
o Haddii ay jiraan qaladaad soo noqnoqda, samee hab lagu saxayo.
o Xaqiiji inaad hesho tababar dheeraad ah haddii aad u baahato inaad si fiican u
isticmaasho QuickBooks.
8. Xiridda Buugga Bisha (Close the Books)
 Marka warbixinnada la diyaariyo oo la gudbiyo, xir buugga bisha May:
o Hubi in dhammaan journal entries-ka ay ku jiraan.
o Xisaabaadka dakhliga iyo kharashaadka u wareeji account-ka equity-ga.
o Sii diyaari buugaagta bisha June.

Waxyaabaha Dheeraadka ah ee Xasuusin

Mudan
 Hab Dhaqan: Ha sugin dhamaadka bisha si aad u bilowdo shaqada; isku day inaad
geliso transactions-ka maalin walba si aad uga fogaato culays badan dhamaadka bisha.
 Hubinta Tayada: Mar kasta dib u eeg transactions-kaaga si aad u hubiso sax
ahaanshahooda.
 La Tashiga: Haddii aad wax shaki ah ka qabto transactions-ka, la hadal maamulahaaga
ama qof xirfad leh.
 Automation: Adeegso QuickBooks si aad shaqada uga dhigto mid fudud, laakiin had iyo
jeer hubi sax ahaanshaha xogta.

Tusaalooyin Inta Shaqada Lagu Jiro

Journal Entry (Debit /
Taariikh Dhaqdhaqaaq Sharaxaad
Credit)
Lacag $1,000 ayaa la helay Dr. Cash $1,000; Cr. Service Dakhliga shirkadda
May 1
adeeg telecommunication Revenue $1,000 laga helay macaamiil
Bixinta mushaarka shaqaalaha Dr. Salary Expense $700; Cr. Kharash mushaar oo
May 5
$700 Cash $700 bishan ah
Dr. Office Equipment $2,000; Hantida shirkadda
May 10 Iibsiga qalab cusub $2,000
Cr. Cash $2,000 ayaa kordhay
Dr. Accounts Receivable
Qandaraas cusub oo la saxiixay,
May 15 $3,000; Cr. Service Revenue Dakhliga la sugayo
lacagta waa la sugayaa
$3,000

Waxaan diyaar u ahay inaan kaa caawiyo:

 Inaad barato sida QuickBooks si qoto dheer loo isticmaalo.
 Diyaarinta warbixino maaliyadeed oo xirfad leh.
 Talaabooyinka ugu wanaagsan ee lagu hagaajin karo nidaamka xisaabaadka
shirkaddaada.

Abdullahi, sidee kuula muuqataa qorshahan iyo sharaxaadan? Ma rabtaa inaan ku siiyo
tusaalooyin buuxa oo QuickBooks ah ama qaab qoraal ah oo aad la socon karto?
Waa hagaag, Abdullahi. Waxaan horey kuu siiyey bilowga sida aad shaqadaada uga bilaabi
lahayd Somali Telecom adigoo isticmaala QuickBooks iyo sida aad u qorsheyn karto howshaada
maalinlaha ah. Hadda waxaan sii wadi doonaa sharaxaad faahfaahsan oo ku saabsan sida aad u
dhamaystiri karto masuuliyadahaaga, adigoo raacaya nidaamka 8-tallaabo ee accounting cycle-
ka ee shirkaddaada, anagoo tusaalooyin gaar ah ku siinayna.

Sida Shaqadaada Ugu Dabaqi Karto 8

Tallaabo Accounting Cycle-ka Somali
Telecom (1 May - 31 May 2025)
1. Ururinta Dukumentiyada (Collecting Source Documents)
 Halkan waxaad ka heli doontaa dhammaan dukumentiyada xisaabeed ee shirkadda:
o Invoices (biilasha macaamiisha)
o Receipts (rasiidhada lacag bixinta)
o Bank Statements (warqadaha bangiga)
o Purchase Orders (amarrada iibsiga)
o Payroll Documents (dukumentiyada mushaharka)
Tusaale: Waxaad haysataa invoice-yo adeegyo internet oo bisha May ah oo laga siiyey
macaamiisha kala duwan sida Ali Telecom, Hodan Mobile, iyo kuwo kale.

2. Diiwaangelinta Transactions-ka (Journalizing

Transactions)
 Waxa aad ku qori doontaa xog kasta QuickBooks adoo isticmaalaya journal entries ama
modules-ka ku haboon sida Create Invoices ama Enter Bills.
 Hubi in taariikhdu sax tahay, qiimaha iyo macaamilka si sax ah loo qoro.
Example:
 5 May: Somali Telecom waxay biil siisay Ali Telecom adeeg internet oo qiimihiisu
yahay $150.
 10 May: Lacag $150 ayaa laga helay Ali Telecom, taas oo aad ku diiwaangelinayso
Receive Payment.

3. Posting to Ledger (Posting to General Ledger Accounts)

 Transactions-ka aad diiwaangelisay waxaa lagu soo gudbiyaa General Ledger oo
QuickBooks si otomaatig ah u sameeyo.
 Xisaabaadka sida Accounts Receivable, Revenue, Cash, iyo Expenses ayaa ku
cusboonaada xogtii aad gelisay.
Example:
 Invoice-ka Ali Telecom wuxuu kordhiyaa Accounts Receivable iyo Service Revenue.
 Lacag bixinta waxay kordhisaa Cash isla markaana dhimaysaa Accounts Receivable.
4. Preparing Trial Balance (Sameynta Warbixin Isku
Dheelitir ah)
 Dhamaadka bisha May, waxaad QuickBooks ku soo saari doontaa Trial Balance si aad u
hubiso in isku-darka debit iyo credit-ku is waafaqsan yihiin.
 Haddii ay jiraan khaladaad, dib u eeg dhammaan transactions-ka si aad u saxdo.

5. Making Adjusting Entries (Saxida Xisaabaadka)

 Waxaa jiri kara entries u baahan in la saxo sida:
o Depreciation (qiimo dhimis qalabka shirkadda)
o Accrued Expenses (kharashaad aan wali la bixin)
o Prepaid Expenses (kharashaad la bixiyey balse aan wali la isticmaalin)
o Unearned Revenue (lacag hore loo helay laakiin adeegga wali lama bixin)
Example:
 Somali Telecom waxay leedahay qalab qiimihiisu yahay $10,000 oo depreciation-ka
bishi May yahay $500. Waxaad ku dari doontaa journal entry:
 Debit: Depreciation Expense $500
 Credit: Accumulated Depreciation $500

6. Preparing Financial Statements (Diyaarinta Warbixinada

Maaliyadeed)
 Kadib marka la saxo xisaabaadka, waxaad diyaarisaa warbixinada muhiimka ah:
o Income Statement (Warbixinta Dakhliga iyo Kharashaadka)
o Balance Sheet (Warbixinta Hantida iyo Deynta)
o Cash Flow Statement (Warbixinta Socodka Lacagta)
 QuickBooks waxay ka caawin kartaa diyaarinta warbixintan.

7. Closing Entries (Xiritaanka Xisaabaadka)

 Waxa aad xisaabta ka xireysaa dhammaan temporary accounts sida Revenues iyo
Expenses si loo ogaado faa’iidada bisha.
 Ku xir Income Summary oo u wareeji Retained Earnings (haddii shirkaddu isticmaasho
nidaamkaas).
Example:
 Revenue $10,000
 Expenses $7,000
 Profit $3,000 waxaa lagu dari doonaa Retained Earnings.

8. Preparing Post-Closing Trial Balance (Isku Dheelitirka

Kadib Xiritaanka)
  Ugu dambeyn, samee Post-Closing Trial Balance si loo hubiyo in dhammaan
xisaabaadka ku-meel-gaarka ah la xiray oo kaliya xisaabaadka joogtada ah ay hadhayaan.

Talooyin Ku Saabsan Shaqadaada

Maalinlaha Ah
 Habeynta Dukumentiyada: Dukumentiyada kala saar maalmaha oo ha ku jahwareerin.
 Isticmaalka QuickBooks: Ku bilow diiwaangelinta transactions-ka maalintii ay
dhacaan, si aysan u is ururin oo aadan ku mashquulin dhamaadka bisha.
 La Xiriir Maamulka: Marwalba la soco waxa ay maamulka shirkaddu rabaan si aad u
siiso warbixin sax ah oo waqtigeeda ah.
 Xogta Hubi: Mar walba hubi in dukumentiyada iyo xogta QuickBooks ay is waafaqaan.
 Tababar: Haddii aad u baahato, raadi casharro online ah oo ku saabsan QuickBooks si
xirfadaada loo horumariyo.

Haddaba, haddii aad rabto, waxaan kuu diyaarin karaa tusaalooyin gaar ah oo ku saabsan sida
loo sameeyo invoice, payment, journal entries, iyo reconciliation si aad u fahamto habka shaqada
oo dhan. Maxaad rabtaa inaan kuugu diro tallaabada xigta?