What Is General Ledger (በአማርኛ) 

What is a general ledger?
A general ledger (GL) is a set of numbered accounts a business uses to keep track of its financial transactions and to prepare financial reports. Each account is a unique record summarizing a specific type of asset, liability, equity, revenue or expense. A chart of accounts lists all of the accounts in the general ledger. A large business can have thousands of accounts in its GL.
Companies use general ledgers to for the following reasons:
monitor finances;
track transactions and cash flow;
compile and maintain information for business-related reports; and
help prevent accounting errors and fraud.
Why do companies use general ledger accounts?
1. Financial statements. generate a number of important financial statements for various internal stakeholders.
2. Accounting records. A GL also provides financial accounting records for all of an organization's business transactions and account balances
3.Trial balance. A GL enables a business to compile a trial balance where all debits and credits are totaled.
አጠቃላይ መዝገብ ምንድን ነው?
አጠቃላይ ደብተር (ጂኤል) አንድ የንግድ ድርጅት የፋይናንሺያል ግብይቱን ለመከታተል እና የፋይናንስ ሪፖርቶችን ለማዘጋጀት የሚጠቀምባቸው የተቆጠሩ ሂሳቦች ስብስብ ነው። እያንዳንዱ መለያ አንድ የተወሰነ የንብረት አይነት፣ ተጠያቂነት፣ ፍትሃዊነት፣ ገቢ ወይም ወጪን የሚያጠቃልል ልዩ መዝገብ ነው። የመለያዎች ሰንጠረዥ በአጠቃላይ መዝገብ ውስጥ ያሉትን ሁሉንም ሂሳቦች ይዘረዝራል. አንድ ትልቅ ንግድ በ GL ውስጥ በሺዎች የሚቆጠሩ መለያዎች ሊኖሩት ይችላል።
ኩባንያዎች በሚከተሉት ምክንያቶች አጠቃላይ ደብተሮችን ይጠቀማሉ።
ፋይናንስን ይቆጣጠሩ;
ግብይቶችን እና የገንዘብ ፍሰትን ይከታተሉ;
ከንግድ ነክ ሪፖርቶች መረጃን ማሰባሰብ እና ማቆየት; እና
የሂሳብ ስህተቶችን እና ማጭበርበርን ለመከላከል ያግዙ.
ለምንድነው ኩባንያዎች አጠቃላይ የሂሳብ መዝገብ የሚጠቀሙት?
1. የሂሳብ መግለጫዎች. ለተለያዩ የውስጥ ባለድርሻ አካላት በርካታ ጠቃሚ የሂሳብ መግለጫዎችን ያመነጫል።
2. የሂሳብ መዛግብት. GL ለሁሉም የድርጅቱ የንግድ ልውውጦች እና የመለያ ቀሪ ሂሳቦች የፋይናንስ ሂሳብ መዝገቦችን ያቀርባል
3.Trial ሚዛን. ጂኤል ሁሉም ዴቢት እና ክሬዲቶች የተሟሉበት አንድ የንግድ ድርጅት የሙከራ ሒሳብ እንዲያጠናቅር ያስችለዋል።
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