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On star, finfinnee, Addis Ababa (2026)

18/09/2026

‎Deemnee deemnee, dhuma irratti Financial Statements hojjenna. Isaanis:
‎
‎- Income Statement
‎- Statement of Cash Flows
‎- Balance Sheet
‎
‎Garaagarummaan isaanii maali?
‎
‎Dhaabbanni daldalaa tokko yeroo murtaa'e keessatti:
‎
‎- galiin isaa meeqa akka ta'e,
‎- galii sana argachuuf baasii meeqa akka baase, fi
‎- bu'aa meeqa akka argate... kan ibsu 𝗜𝗻𝗰𝗼𝗺𝗲 𝗦𝘁𝗮𝘁𝗲𝗺𝗲𝗻𝘁 jedhama.

‎Kanaaf, fakkeenyaaf, dhaabbatichi bara 2018 keessatti bu'aa meeqa akka argate baruuf 𝗜𝗻𝗰𝗼𝗺𝗲 𝗦𝘁𝗮𝘁𝗲𝗺𝗲𝗻𝘁 ilaaluu qabna jechuudha.
‎
‎Haa ta'u malee, bu'aa dhaabbatichi argate ilaaluu qofti gahaa miti.
‎
‎Yeroo murtaa'e sana keessatti:
‎
‎- maallaqni dhaabbatichaa eessaa dhufe?
‎- maallaqni bahe maal irratti bahe?
‎- dhuma irratti dhaabbatichi maallaqa hammamii qaba?
‎
‎Gaaffilee kanaaf deebii argachuuf 𝗦𝘁𝗮𝘁𝗲𝗺𝗲𝗻𝘁 𝗼𝗳 𝗖𝗮𝘀𝗵 𝗙𝗹𝗼𝘄𝘀 ilaalla.
‎
‎Kunis, dhaabbatichi cash flow gahaa qabaachuu fi kaffaltiiwwan yeroo dhiyootti kaffalamuu qaban ofirraa kaffaluu ni danda'a moo hin danda'uu kan ittiin madaalluudha.
‎
‎Fakkeenyaaf, dhaabbanni tokko 𝗽𝗿𝗼𝗳𝗶𝘁 gaarii qabaachuu danda'a; garuu yeroo sana 𝗰𝗮𝘀𝗵 gahaa ta'e of harkaa qabaachuu dhiisuu mala.
‎
‎Haala kana keessatti:
‎
‎- kiraan manaa ofirraa kaffaluu dadhabuu mala;
‎- hojjettootaaf mindaa kaffaluu dadhabuu danda'a;
‎- galteewwan oomishaa bituu dadhabuu danda'a.
‎
‎Kanaaf, hojii dhaabbatichaa itti fufsiisuuf 𝗽𝗿𝗼𝗳𝗶𝘁 qabaachuu qofti gahaa miti; 𝗰𝗮𝘀𝗵 barbaachisaadha.
‎
‎Kana xiinxaaluuf kan nu gargaaru Statement of Cash Flows nu barbaachisa.
‎
‎Amma immoo...
‎
‎- Qabeenyi dhaabbatichaa hammam akka ta'e baruu yoo feene,
‎
‎- Idaan dhaabbaticharra jiru hammam akka yoo baruu barbaanne, fi
‎
‎- Kaappitaalli abbaa dhaabbatichaa hammam akka gahe yoo baruu barbaanne... 𝗕𝗮𝗹𝗮𝗻𝗰𝗲 𝗦𝗵𝗲𝗲𝘁 ilaalla.
‎
‎---------
‎
‎Gabaasa kana kan qopheessuu akkaawuntaantii dhaabbatichaa yoo ta'u,
‎
‎kan ilaalu: hooggansa keessoo, mootummaa, fi qaama dhaabbaticha irratti INVEST godhe ykn INVEST gochuu barbaadu ta'a.
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18/09/2026

4MILLION!WIN
Yoo injifatan ofii fudhatu miti deemani immimaan nama qoorsa oolu jarri kun
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Warreen hiika namummaa nutti agarsiisan,warreen bara namni badetti nama godhee waaqayyo nama keenyaaf kaasedha! Warreen imimmaan nama meeqaa qoorsan,warreen madaa nama meeqaa fayyisan,warreen mana nama meeqaa ijaaran,warreen jireenya nama meeqaa sirressanidha!

Miidiyaa hawaasa kana irratti warreen hojiin isaanii nama boqachiisu keessaa warra hangafaati.Yeroo ammaa kana ammoo badhaasa guddaa tokkoof kaadhimamuun filannoo irra jiru,kan warra kana hin filanne eenyuun filattu? Haga yoona namoonni vote hin goone yoo jiraattan guyyaa 4 qofatu hafe,ammuma seenaa vote godhaa! Link kunooti

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Sagaleen kee tokko ta’us, hiikni isaa guddaa dha. Tokkummaan keenya humna keenya. Deeggarsi keenya abdii isaanii. Injifannoon isaanii gammachuu keenya.

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17/09/2026

‎• 𝗔𝗰𝗰𝗼𝘂𝗻𝘁𝗶𝗻𝗴 𝗣𝗿𝗼𝗳𝗶𝘁
‎• 𝗡𝗼𝗻-𝗱𝗲𝗱𝘂𝗰𝘁𝗶𝗯𝗹𝗲 𝗘𝘅𝗽𝗲𝗻𝘀𝗲𝘀
‎• 𝗧𝗮𝘅𝗮𝗯𝗹𝗲 𝗜𝗻𝗰𝗼𝗺𝗲 gibira keessatti...
‎
‎... garaagarummaan isaanii maali?
‎
‎Barattoonnis... daldaltoonnis garaagarummaa isaanii sirnaan hubachuu qabdu.
‎
‎Fakkeenya: dhaabbata PLC tokko haa fudhannu.
‎
‎Dhaabbanni kun bara kana keessa galii qarshii 1,000,000 argate haa jennu. kun 𝗥𝗲𝘃𝗲𝗻𝘂𝗲 jedhama}
‎
‎Baasii oomishaatiif qarshii 200,000 baheera haa jennu. {𝗖𝗢𝗚𝗦 jedhamee beekama}
‎
‎Amma... galii waliigalaa (𝗿𝗲𝘃𝗲𝗻𝘂𝗲) irraa baasii oomishaa (𝗖𝗢𝗚𝗦) hir’isna.
‎
‎Kana jechuun:
‎
‎𝗘𝗲𝘃𝗲𝗻𝘂𝗲 – 𝗖𝗢𝗚𝗦
‎1,000,000 – 200,000
‎= 800,000
‎
‎{Qarshii 800,000 kun 𝗚𝗿𝗼𝘀𝘀 𝗣𝗿𝗼𝗳𝗶𝘁 jedhama}
‎
‎Galii waliigalaa kanarraa baasiin biroo hundi hir’achuu qabakaa...
‎
‎Kanaaf... baasii hunda adda baasuu qabna jechuudha.
‎
‎Baasiwwan dhaabbatichaa:
‎- Mindaa = 200,000
‎- Kiraa manaa = 50,000
‎- Ibsaa fi bishaan = 8,000
‎- Intarneetii = 12,000
‎- Adabbii tiraafikaa = 5,000
‎- Baasiilee biroo = 10,000
‎
‎Ida'ama baasilee armaan olii = 285,000
‎
‎Dhaabbatichi waggaa kana hojii isaa raawwachuuf qarshii 285,000 baase jechuudha. {Baasileen kuni 𝗢𝗽𝗲𝗿𝗮𝘁𝗶𝗻𝗴 𝗘𝘅𝗽𝗲𝗻𝘀𝗲𝘀 jedhamee beekama}
‎
‎Amma galii dhaabbatichi argate irraa baasii hunda hir’isuu dandeenya:
‎
‎𝗚𝗿𝗼𝘀𝘀 𝗣𝗿𝗼𝗳𝗶𝘁 – 𝗢𝗽𝗲𝗿𝗮𝘁𝗶𝗻𝗴 𝗘𝘅𝗽𝗲𝗻𝘀𝗲𝘀
‎800,000 – 285,000 = 515,000
‎
‎Qarshii 515,000 kun 𝗔𝗰𝗰𝗼𝘂𝗻𝘁𝗶𝗻𝗴 𝗣𝗿𝗼𝗳𝗶𝘁 ykn 𝗣𝗿𝗼𝗳𝗶𝘁 𝗕𝗲𝗳𝗼𝗿𝗲 𝗧𝗮𝘅 jedhamee beekama.
‎
‎Amma waa’ee gibiraa yaaduu qabna.
‎
‎Gibira shallaguun dura baasiwwan hin hayyamamne... kan akka adabbii tiraafikaa fa'a, deebisnee 𝗔𝗰𝗰𝗼𝘂𝗻𝘁𝗶𝗻𝗴 𝗣𝗿𝗼𝗳𝗶𝘁 irratti ida'uu qabna, dirqama. {Baasiin hin hayyamamne kun 𝗡𝗼𝗻-𝗱𝗲𝗱𝘂𝗰𝘁𝗶𝗯𝗹𝗲 𝗘𝘅𝗽𝗲𝗻𝘀𝗲𝘀 jedhamu}
‎
‎Yeroo deebisnee itti idaanu:
‎
‎𝗔𝗰𝗰𝗼𝘂𝗻𝘁𝗶𝗻𝗴 𝗣𝗿𝗼𝗳𝗶𝘁 + 𝗡𝗼𝗻-𝗱𝗲𝗱𝘂𝗰𝘁𝗶𝗯𝗹𝗲 𝗘𝘅𝗽𝗲𝗻𝘀𝗲𝘀
‎= 515,000 + 5,000 (adabbii)
‎= 520,000
‎
‎Qarshiin 520,000 kun 𝗧𝗮𝘅𝗮𝗯𝗹𝗲 𝗜𝗻𝗰𝗼𝗺𝗲 jedhama.
‎
‎Gibirri 520,000 irratti hojjetama.
‎
‎Dhaabbanni kun PLCdha jenneerra.
‎
‎Dhaabbanni PLC tokko 𝗧𝗮𝘅𝗮𝗯𝗹𝗲 𝗜𝗻𝗰𝗼𝗺𝗲 irratti %30 gibira kaffala. Kana jechuun:
‎
‎Gibira = (520,000 × 30%)
‎= 156,000
‎
‎Dhaabbatichi gibira qarshii 156,000 kaffala jechuudha.
‎
‎Erga gibirri kaffalameen booda kan hafe: 15,000 – 156,000 = 359,000
‎
‎Dhumarra... bu'aan qulqulluun dhaabbatichi argate qarshii 359,000 ta'a.
‎{Kun 𝗡𝗲𝘁 𝗣𝗿𝗼𝗳𝗶𝘁 jedhama}
‎
‎Nagaan bulaa!
‎Waan barattan 𝗰𝗼𝗺𝗺𝗲𝗻𝘁 godhaa.

16/09/2026

Dargaggoon kun Tolaa Ayyaanaa jedhama.
******************************************
Waggaa 18 ba’aa akkas Ulfaatu kana baatee jiraate.

Koottaa Obboleessa keenya kana waan qabnuun deeggaruun ba’aa inni waggaa 18 baatee jiraate kana irraa qooddannaa.

Eeyyeen Hojii Rabbii Rabbumaaf dhiifna. Nuti waan gochuu dandeenyu qofaa haa goonu.

Fayyaa waaqatu namaaf kenna. Namni waan harka isaatiin godhatu hin qabu. Nuti warri Rabbi fayyaa guutuu nuuf kenne Obboleessa keenya cinaa dhaabbannee haa wal’aannu.

Lakkoofsa Herrega Baankii
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Ayyaana Tolaa Galeta

Hub. CBE maqaa harmee isaa Jijee Qana’aa or Ayyaanaa Tolaa jedha.

Lakk Bilb.
+251 94 158 4177 Bulchaa Obboleessa Ayyaanaa

16/09/2026

You planned to spend ETB 20,000 this month.

But the month ends, and you discover you spent ETB 27,000.

Where did the extra ETB 7,000 go?

This is where budget variance helps.

What is budget variance?

Budget variance is the difference between what you planned and what actually happened.

The formula is:

Variance = Actual Amount - Budgeted Amount

Example: a small café in Dire Dawa

Budgeted monthly expenses:

- Ingredients: ETB 30,000
- Transport: ETB 5,000
- Phone and electricity: ETB 4,000

Total budget:

ETB 30,000 + ETB 5,000 + ETB 4,000 = ETB 39,000

Actual expenses:

- Ingredients: ETB 34,000
- Transport: ETB 6,500
- Phone and electricity: ETB 4,500

Total actual spending:

ETB 34,000 + ETB 6,500 + ETB 4,500 = ETB 45,000

Total variance:

ETB 45,000 - ETB 39,000 = ETB 6,000 over budget

Now investigate each line:

- Ingredients variance: ETB 34,000 - ETB 30,000 = ETB 4,000
- Transport variance: ETB 6,500 - ETB 5,000 = ETB 1,500
- Utilities variance: ETB 4,500 - ETB 4,000 = ETB 500

The biggest problem is ingredients.

Maybe prices increased.

Maybe there was waste.

Maybe the café served more customers and earned extra sales.

A variance is not automatically bad.

Spending ETB 4,000 more on ingredients may be reasonable if sales increased by ETB 15,000.

The important thing is to understand the reason.

Try this every month

1. Write your budget before spending.

2. Record actual expenses.

3. Calculate the difference.

4. Investigate the largest variances first.

5. Update next month’s plan using what you learned.

Remember:

A budget is a plan. A variance is a question.

Do not hide the difference.

Use it to make a better decision next month.

16/09/2026

‎Namni tokko, liqii waggaa shanitti kaffalamee dhumu, kan dhalli isaa %14 ta'e, qarshii 1,000,000 yoo liqeeffate, ji'aan meeqa kaffala?
‎
‎Yoo baankichi 𝗿𝗲𝗱𝘂𝗰𝗶𝗻𝗴-𝗯𝗮𝗹𝗮𝗻𝗰𝗲 𝗺𝗲𝘁𝗵𝗼𝗱 fayyadame... hammuma ji'aa kaffaltu, dhalli hir'achaa deema.
‎
‎Maaliif jennaan, ji'aan waan kaffaltuuf, liqiin sirratti hafes ji'a ji'aan hir’achaa waan deemuufi... dhallis hir'achaa deema.
‎
‎{Dhalli guddaan kan ji'a jalqabaati)
‎
‎Garuu, hammi kaffaltii ji'a ji'aan waluma qixa.
‎
‎Ji'aan meeqa akka kaffaltul beekuuf foormulaa armaan gadii fayyadamna:
‎
‎𝗞𝗮𝗳𝗳𝗮𝗹𝘁𝗶𝗶 𝗷𝗶’𝗮𝗮 = 𝗣 × 𝗿 × (𝟭 + 𝗿)ⁿ ÷ [(𝟭 + 𝗿)ⁿ − 𝟭]
‎
‎ 𝗣 = Liqii ati jalqaba fudhatte. "𝗣𝗿𝗶𝗻𝗰𝗶𝗽𝗮𝗹" jedhama.
‎
‎ 𝗿 = Dhala ji'a tokkooti, yookaan "𝗠𝗼𝗻𝘁𝗵𝗹𝘆 𝗶𝗻𝘁𝗲𝗿𝗲𝘀𝘁 𝗿𝗮𝘁𝗲" jedhama.
‎
‎Waggaatti dhalli %14 yoo ta'e, dhala ji'a tokkoo baruuf:
‎
‎𝟭𝟰% ÷ 𝟭𝟮 = 𝟭.𝟭𝟲𝟲𝟳% = 𝟬.𝟬𝟭𝟭𝟲𝟲𝟳
‎
‎ 𝗻 = Baayyina ji'oota kaffaltii.
‎
‎Waggaan shan ji'oota 𝟲𝟬 qaba. Kanaaf, 𝗻 = 𝟲𝟬 ta'a.
‎
‎Kanaaf:
‎
‎𝗣 = 𝟭,𝟬𝟬𝟬,𝟬𝟬𝟬
‎𝗿 = 𝟬.𝟬𝟭𝟭𝟲𝟲𝟳
‎𝗻 = 𝟲𝟬
‎
‎Lakkoofsota kana foormulaa sana keessatti galchina:
‎
‎𝗞𝗮𝗳𝗳𝗮𝗹𝘁𝗶𝗶 𝗷𝗶’𝗮𝗮 = 𝟭,𝟬𝟬𝟬,𝟬𝟬𝟬 × 𝟬.𝟬𝟭𝟭𝟲𝟲𝟳 × (𝟭 + 𝟬.𝟬𝟭𝟭𝟲𝟲𝟳)⁶⁰ ÷ [(𝟭 + 𝟬.𝟬𝟭𝟭𝟲𝟲𝟳)⁶⁰ − 𝟭]
‎
‎= 𝟮𝟯,𝟮𝟲𝟵 (𝘁𝗶𝗹𝗺𝗮𝗮𝗺𝗮𝗮𝗻)
‎
‎Kana jechuun, liqii 𝗾𝗮𝗿𝘀𝗵𝗶𝗶 𝟭,𝟬𝟬𝟬,𝟬𝟬𝟬 yoo fudhatte, dhalli isaa waggaatti %14 yoo ta'e, liqicha waggaa 𝟱 keessatti fixuuf, ji'aan naannawa 𝗾𝗮𝗿𝘀𝗵𝗶𝗶 𝟮𝟯,𝟮𝟲𝟵 kaffalta.
‎
‎𝗛𝘂𝗯𝗮𝗱𝗵𝘂:
‎Kun baankichi yoo 𝗿𝗲𝗱𝘂𝗰𝗶𝗻𝗴-𝗯𝗮𝗹𝗮𝗻𝗰𝗲 𝗺𝗲𝘁𝗵𝗼𝗱 kan fayyadamu yoo ta'eedha.
‎
Baankiin mala kaffaltii biraa fayyadamuu danda'u.
‎
‎Fakkeenya, 𝗳𝗹𝗮𝘁 𝗿𝗮𝘁𝗲 kan fayyadaman yoo ta'e ni dabala.
@ Businees Acedamy

15/09/2026

Reading***
‎𝗖𝗼𝘀𝘁 𝗼𝗳 𝗚𝗼𝗼𝗱𝘀 𝗦𝗼𝗹𝗱, ykn 𝗖𝗢𝗚𝗦 namni wallaale jiraa?
‎
‎Hin jiru.
‎
‎Yoo jiraate, "Baasii Oomisha Gurguramee" jechuudha.
‎
‎Ifa akka siif ta'uuf,
‎
‎Hojiin kee buna bittee gurguruudha haa jennu.
‎
‎Har'a buna 10kg qarshii 12,000n bittee gabaa geessite {1kg = qarshii 1,200n bitte}
‎
‎Kuni 𝗯𝗲𝗴𝗶𝗻𝗻𝗶𝗻𝗴 𝗶𝗻𝘃𝗲𝗻𝘁𝗼𝗿𝘆 jedhama.
‎
‎Isa keessaa, 6kg qarshii 8,400tti gurgurtee jirta haa jennu {1kg = qarshii 1,400tti gurgurte}
‎
‎Qarshii 8,400 keessaa, qarshiin 7,200 𝗖𝗢𝗚𝗦 jedhama. Maaliif? Bunni gurgurame (6kg) suni qarshii 7,200n bitame.
‎
‎Kan hin gurguramne 4kg yoo ta'u, inni immoo 𝗰𝗹𝗼𝘀𝗶𝗻𝗴 𝗶𝗻𝘃𝗲𝗻𝘁𝗼𝗿𝘆 jedhama.

15/09/2026

Waa'ee kanaas yeroo firii keessan ilaala al 1!

‎𝗜𝗻𝘃𝗲𝗻𝘁𝗼𝗿𝘆 𝗧𝘂𝗿𝗻𝗼𝘃𝗲𝗿 Maali?
‎
‎Mana qorichaa tokko yaadadhu.
‎
‎Yeroo murtaa'e tokko keessatti, qorichi dafee dafee gurguramee kan biraatin bakka buufamaa jiraa? Moo callisee kuusaa keessa taa'aa jira?
‎
‎Kana jechuun:
‎
‎Dafee dafee gurgurama moo maallaqa qabatee kuusaa keessa taa'aa jira?
‎
‎Kuni kan ittiin safaramu 𝗜𝗻𝘃𝗲𝗻𝘁𝗼𝗿𝘆 𝗧𝘂𝗿𝗻𝗼𝘃𝗲𝗿 jedhama.
‎
‎Inventory Turnover
‎(Meeshaalee kuufaman yeroo meeqa gurguraman?)
‎
‎Foormulaan isaa:
‎
‎Inventory Turnover = Cost of Goods Sold ÷ Average Inventory
‎
‎Ykn:
‎
‎Inventory Turnover = Baasii Oomisha Gurguramee ÷ Inventory Giddugaleessaa
‎
‎Fakkeenyaaf:
‎
‎Mana qorichaa kun jalqaba waggaa irratti Inventory Qar. 50,000 qaba ture haa jennu. Dhuma waggaa irratti immoo Inventory Qar. 70,000 qaba yoo ta'u, Baasiin oomisha gurgurame (ykn Cost of Goods Sold) kan waggaa sanaa Qar. 240,000dha. Inventory Turnover isaa meeqa?
‎
‎Inventory Turnover shallaguun dura, 𝗔𝘃𝗲𝗿𝗮𝗴𝗲 𝗜𝗻𝘃𝗲𝗻𝘁𝗼𝗿𝘆 shallaguu qabna:
‎
‎(Kan Jalqaba Ture + Kan Amma Jiru)÷2
‎
‎(50,000 + 70,000) ÷ 2
‎
‎= 120,000 ÷ 2
‎
‎= Qar. 60,000
‎
‎Baasiin oomisha gurguramee (ykn Cost of Goods Sold) kan waggaa sanaa Qar. 240,000 yoo ta'e,
‎
‎Inventory Turnover = 240,000 ÷ 60,000
‎= 4
‎
‎Kana jechuun, manni qorichaa kun waggaa tokko keessatti Inventory isaa yeroo 4 gurguree bakka buuse jechuudha.
‎
‎Hiikaan isaa:
‎
‎Yoo Inventory Turnover olaanaa ta'e:
‎– Oomishni saffisaan gurguramaa jiraachuu agarsiisa.
‎
‎Yoo Inventory Turnover gadi-aanaa ta'e:
‎– Oomishni suuta gurguramaa jiraachuu agarsiisa.
‎
‎Kunimmoo,
‎
‎– Meeshaaleen tokko tokko akka yeroon irra darbu ykn expired ta'u gochuu danda'a.
‎
‎Haala kanaan, daldalaan tokko haala gurgurtaa, Inventory fi fedhii maamiltootaa yeroo yerootti hordofuu qaba.

--------

15/09/2026

Itti fufnee waan beeknu wal barsiisna Amazing dhaloota waa baruu jaallatu kanaa!
‎EXPENSE hundi COSTdha. Garuu COST hundi EXPENSE miti.
‎
‎Maal jechuudha?
‎
‎Fakkeenya:
‎Dhaabbatichi waajjira isaatiif Laptop bite haa jennu.
‎
‎Laptop kana bituuf qarshii 60,000 itti bahe yoo ta'e: kuni COST jedhama. Meeshaa barbaadan argachuuf baasiin raawwatamu COST jedhama.
‎
‎Maallaqni haa bahu malee... meeshichi waggoota hedduuf dhaabbaticha tajaajila.
‎
‎Tole,
‎EXPENSE hoo?
‎
‎Laptop kuni waggaa 3 tajaajila haa jennu.
‎
‎Waggaa tokkotti qarshii 20,000n gadi hir'ata jechuudha.
‎
‎Hir'inni kuni EXPENSE jedhama.
‎EXPENSE akkanaa depreciation expense jedhama.
‎
‎Walumaagalatti...
‎COST dhaabbatichaa kuni suuta suutaan gara EXPENSE-tti jijjiiramaa deema.
‎
‎No no no... dogongoreen jira:
‎
‎Wanni meeshaalee hojii bituu waliin kan wal qabatu EXPENDITURE jedhama (Laptop bituun Capital Expenditure jedhamee galmaa'a malee Cost miti).
‎
‎Kanaaf, armaan olitti COSTdha kan jedhame suni EXPENDITUREdha.
‎
‎COST kan jedhamu baasii oomishaa ykn meeshaa bitanii gurguruu waliin kan wal qabatuudha.
‎
‎Fakkeenyaaf, warshaa daakuu yoo fudhanne, baasiin qamadii ittiin bitamu COST jedhama.
‎
‎EXPENSE immoo baasiiwwan akka mindaa hojjetaa, kiraa manaa, ibsaa fi bishaan kaffaluu fa'i.
‎

15/09/2026

Mala depreciation ittiin safaramu inni biroo Double Declining Method jedhama.

Straight Line Method irraa maaltu adda isa godha?

Straight Line Method wal bira qabnee haa ilaallu:

Qabeenyi tokko... hammi ittiin bitame Qr 10,000 yoo ta'e, waggaa 5 ni tajaajila yoo ta'e, fi erga tajaajila isaa fixeen booda Qr 1,000 ni baasa yoo ta'e... jechuun:

• Cost = Qarshii 10,000
• Residual Value = Qarshii 1,000
• Useful Life = Waggaa 5

Jalqaba depreciable amount barbaanna. Innis foormulaa armaan gadiitin barbaadama:

Depreciable Amount = Cost − Residual Value
= 10,000 − 1,000
= 9,000

Isa booda annual depreciation barbaanna.

Annual Depreciation meeqa akka ta'e baruuf waggoota 5f qoodna (useful life isaa waggaa 5 waa ta'eefi)

Annual Depreciation = Depreciable Amount ÷ Useful Life

Ykn

Annual Depreciation = (Cost − Residual Value) / Useful Life

= 9,000 ÷ 5
= 1,800

Kana jechuun, depreciation:

- Waggaa 1ffaa = 1,800
- Waggaa 2ffaa = 1,800
- Waggaa 3ffaa = 1,800
- Waggaa 4ffaa = 1,800
- Waggaa 5ffaa = 1,800

Waggaa hunda depreciation isaa walqixa ta'een itti fufa.

------------------
Garuu...
Double Declining Method kanarraa addadha.

As keessatti depreciation waggaa hunda walqixa miti.

Depreciation waggaa jalqabaatti guddaa ta'a; booda immoo gadi xiqqaachaa deema.

Akkamitti shallagama?
Mala Double Declining Balance Method fayyadamnee shallaguuf:

Dura RATE ittiin waggaa waggaatti hir'atu shallaguu qabna.

RATE = (1 / USEFUL LIFE) x 2
= (1 / 5) x 2
= 0.20 x 2
= 0.40 yookaan 40%

Double Declining Rate arganne, %40 dha.

Amma depreciation waggaa hunda book value irratti shallagna.

Waggaa 1ffaa:
- Book Value = 10,000
- Depreciation = 10,000 × 40% = 4,000
- Book Value irratti kan hafe = 10,000 − 4,000 = 6,000

Waggaa 2ffaa:
- Book Value = 6,000
- Depreciation = 6,000 × 40% = 2,400
Book Value irratti hafe = 6,000 − 2,400 = 3,600

Waggaa 3ffaa:
- Book Value = 3,600
- Depreciation = 3,600 × 40% = 1,440
- Book Value hafe = 3,600 − 1,440 = 2,160

Waggaa 4ffaa:
- Book Value = 2,160
- Depreciation = 2,160 × 40% = 864
- Book Value hafe = 2,160 − 864 = 1,296

Akkuma kana itti fufa.

Garuu... Residual Value isaa gadi bu'uu hin qabu.
Kana jechuun, waggaa dhumaa irratti depreciation hamma barbaachisu qofa galmeessina; book value-n residual value, jechuun qarshii 1,000 irratti dhaabbata. Kana jechuun.. asitti Rate hin fayyadamnu:

Waggaa 5ffaa (Waggaa Dhumaa):
- Book Value = 1,296
- Depreciation = 1,296 − 1,000 = 296
- Book Value hafe = 1,000

Kana jechuun, depreciation:

Waggaa 1ffaa = 4,000
Waggaa 2ffaa = 2,400
Waggaa 3ffaa = 1,440
Waggaa 4ffaa = 864
Waggaa 5ffaa = 296

Kanarraa hubachuun akka danda'amutti... Double Declining Balance Method keessatti depreciation hir'achaa hir'achaa adeema.

Yaadadhu:
Straight Line Method keessatti depreciation waggaa hunda walqixa ta'a.

Double Declining Method keessatti depreciation waggaa jalqabaatti guddaa ta'a; booda immoo gadi xiqqaachaa deema.

Double Declining Method keessatti depreciation yeroo hunda book value hafe irratti shallagama.

Garuu... Book value yoomiyyuu residual value gadi bu'uu hin qabu.

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