ბუღალტრული აღრიცხვის საფუძვლები ნათელა ვაშაკიძე 2014

ნათელა ვაშაკიძე, დეზდემონა მაღლაკელიძე
ბუღალტრული აღრიცხვის საფუძვლები
praqtikuli savarjiSoebi
(buRaltruli aRricxvis saerTaSoriso
standartebis mixedviT)
ელექტრონული ვერსია
quTaisi 2014
praqtikuli savarjiSoebis eleqtronuli versia ganxilulia da
rekomendirebulia gamosayeneblad akaki wereTlis saxelmwifo
universitetis biznesisa da administrirebis departamentis mier (oqmi
# 2014)
ელექტრონული ვერსია gaTvaliswinebulia ekonomikisa da biznesis fakultetis

bakalavriatis II kursis studentebisaTvis. igi sasargeblo iqneba agreTve
aRniSnuli sakiTxebiT dainteresebuli mkiTxvelebisaTvis.
recenzeნtebi: 1. profesori დალი სოლოღაშვილი

2. asocirebuli profesori ზიზი ახალაძე
2
1. nawili I.
Tematuri kiTxvebi
buRaltruli aRricxvis Sesavali
1. ram ganapiroba sameurneo aRricxvis warmoSoba – -------------------------------------

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2. ra aris aRricxva - ----------------------------------------------------------------------------------------

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3. ras ewodeba sameurneo
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4. ra da ra sazom erTeulebs iyenebs sameurneo aRricxva – -----------------------
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5. sameurneo aRricxvis saxeebia - --------------------------------------------------------------------

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6. buRaltruli aRricxva iyofa - ------------------------------------------------------------------
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7. buRaltruli aRricxvis
Taviseburebebia-------------------------------------------------------------------------------------------------
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buRaltruli aRricxvis sagani da meTodi
8. buRaltruli aRricxvis Seswavlis sagania – --------------------------------------------

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9. ra aris aqtivebi –
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10. ra aris sameurneo saSualebaTa wyaroebi – ----------------------------------------------

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11. ras ewodeba ZiriTadi aqtivebi -

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12. ZiriTadi aqtivebi iyofa – ---------------------------------------------------------------------------

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13. ras ewodeba sabrunavi aqtivebi - --------------------------------------------------------------

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14. ras moicavs sabrunavi aqtivebi

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15. ra aris ZiriTadi da damxmare masala

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16. ra aris naxevarfabrikati
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17. ra aris daumTavrebeli
warmoeba--------------------------------------------------------------------------------------------------------
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18. ra aris mza
produqcia--------------------------------------------------------------------------------------------------------
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19. ra aris moTxovna anu debitoruli
davalianeba------------------------------------------------------------------------------------------------------
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20. ra aris
investicia---------------------------------------------------------------------------------------------------------
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21. sad SeiZleba sawarmos hqondes
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22. ra miekuTvneba mozidul saSualebaTa wyaroebs –
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23. risgan Sedgeba sakuTar saSualebaTa wyaroebi –
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24. ras moicavs sameurneo procesebi –
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25. sameurneo operacia ewodeba
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26. buRaltruli aRricxvis meTodis elementebia –
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27. ras ewodeba
kalkulacia--------------------------------------------------------------------------------------------------------
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28. ra aris
Sefaseba----------------------------------------------------------------------------------------------------------
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29. buRaltruli aRricxvis principebia
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30. buRaltruli aRricxvis ZiriTadi daSvebebia –
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31. sameurneo saqmianobis organizaciul-samarTlebrivi formebia –
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pirveladi dakvirveba
32. ra aris dokumentis rekviziti

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33. CamoTvaleT dokumentis aucilebeli rekvizitebi –
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34. daniSnulebis mixedviT dokumentebi iyofa –

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35. CamoTvaleT pirveladi dokumentebi –---------------------------------------------------------
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36. ras ewodeba dokumentbrunva – --------------------------------------------------------------------
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37. inventarizacia ewodeba – ----------------------------------------------------------------------------
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38. vin atarebs inventarizacias –
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39. inventarizacia SeiZleba iyოs
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40. sainventarizacio komisiam rodis unda CamoarTvas xelwerili materialurad pasuxismgebel
pirs da ra SinaarsiT –
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41. ra dokumenti gaformdeba inventarizaciis Sedegis gansazRvrisaTvis –
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finansuri angariSgeba
42. finansuri angariSgeba aris –

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43. finansuri angariSgebis xarisxobrivi maxasiaTeblebia –
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44. finansuri angariSgebis komponentebia –
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45. finansuri angariSgebis elementebia –
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47. valdebuleba aris –
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48. sakuTari kapitali aris
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49. Semosavali aris –

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50. xarji aris –
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51. mogeba aris –
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balansirebis principebi misi gamoyeneba buRaltrul aRricxvaSi
52. balansi aris –

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53. balansis mxareebia
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54. sabalanso tolobaa –
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55. balansis muxli ewodeba –
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56. balansis aqtivis muxlebia –
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57. balansis pasivis muxlebia –
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58. rogor moqmedebs sameurneo operaciebi balansze –

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59. balansis 1 tipis cvlileba exeba –
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buRaltruli aRricxvis angariSebi

63. buRaltruli angariSi aris –
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------------------------------64. ras ewodeba sawyisi balansi
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65. aqtiuri angariSia –
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66. pasiuri angariSia
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67. angariSis mxareebia –
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68. debeti (debete) niSnavs –
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69. krediti (kredete) niSnavs
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70. angariSi ixsneba –
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71. ras niSnavs aqtiuri angariSebisaTvis debeti da krediti –
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73. ras niSnavs pasiuri angariSisaTvis debeti da krediti –

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74. CamoTvaleT romelia pasiuri angariSebi
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75. rogor gamoiyvaneba aqtiur angariSebze saboloo naSTi –
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76. rogor gamoiyvaneba pasiur angariSebze saboloo naSTi –
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77. ras niSnavs ormagi Cawera –
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78. buRaltruli gatareba SeiZleba iyos –------------------------------------------------------
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79. martivia gatareba –
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80. rTulia gatareba –
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81. buRaltruli aRricxvis angariSTa gegma Sedgeba –
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82. finansur angariSgebasTan damokidebulebis mixedviT angariSi iyofa
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----------------------83. realuri anu mudmivi angariSebia –
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84. nominaluri anu droebiTi angariSebia –
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85. buraltrul balansTan damokidebulebis mixedviT angariSebi iyofa –
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86. sabalanso angariSebi ewodebaT –
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87. balansgareSe angariSebi gamoiyeneba -
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88. angariSebis klasifikacia ekonomiკuri Sinaarsis mixedviT –
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89. aqtivebis amsaxveli angariSebia –
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90. sakuTari kapitalis amsaxveli angariSebia –

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91. valdebulebebis amsaxveli angariSebia –
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92. Semosavlebis amsaxveli angariSebia -
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93. xarjebis amsaxveli angariSebia -
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94. angariSebi struqturisa da daniSnulebis mixedviT iyofa -
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95. ZiriTadi angariSebia –
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96. maregulirebeli angariSebia –
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97. saoperacio angariSebia –
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98. safinanso saSedego angariSebia –
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99. balansgareSe angariSebia –
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balansirebis principebis gamoyeneba saaRricxvo ciklis

damTavrebisas
100. rogor aRiardeba Semosavlebi _

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gamoumuSavebeli Semosavali _
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102. xarjebi aris _
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103. ratom aris angariSebis makoreqtirebeli gatarebebi saWiro _
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finansuri angariSgebis momzadeba

103. risTvis dgeba sacdeli balansi –
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104. Secdomis mosaZebnad saWiroa –
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105. rogor gamoiyvaneba finansuri Sedegi _
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nawili OII.
buRaltruli aRricxvis Teoriis testebi
1. aRricxva ewodeba:
a) adamianTa yovelgvar saqmianobaze dakvirvebas, mis
raodenobriv
da Tvisebriv asaxvas Seswavla-gamoyenebis mizniT;
b) sawarmos gankargulebaSi arsebul materialur faseulobebs;
g) sawarmos davalianebas saqonlis mowodebiT.
2. sameurneo aRricxvaSi gamoiyeneba sazomi erTeulebi:

a) naturaluri da SromiTi;
b) fuladi:
g) naturaluri, SromiTi da fuladi sazomi.
3. sameurneo aRricxvis sistema Sedgeba:

a) statistikuri da operatiul-teqnikuri aRricxvisagan;
b) operatiul-teqnikuri da buRaltruli aRricxvisagan;
g) operatiul-teqnikuri, statistikuri da buRaltruli
aRricxvisagan.
4. buRaltruli aRricxva warmoadgens:

a) sawarmos sameurneo saqmianobis da finansuri Sedegebis Sesaxeb
informaciis Segrovebis, ganzogadebisa da gadacemis sistemas;
b) sawarmos finansuri angariSgebis momzadebis wess;
g) sawarmos finansuri mdgomareobis aRricxvas.
5. buRaltruli aRricxvis Taviseburebebia:

a) sazogadoebrivi movlenebis, procesebis, sagnebisa da faqtebis
Sesaxeb statistikuri cnobebis mopoveba;
b) sawarmos sameurneo saqmianobaSi momxdari iseTi cvlilebebis
asaxva, romეlTa gamoxatva fuladi sazomi erTeuliT SeiZleba;
g) orive pasuxi sworia.
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6. buRaltruli aRricxvis sagania:
a) sawarmos ekonomikuri resursebi anu qoneba;
b) sawarmos sameurneo resursebi da maTi wyaroebi, gamoxatuli
fuladi sazomi erTeuliT;
g) sawarmos sakuTari kapitali da valdebulebebi.
7. sawarmos resursebia:
a) valdebulebebi;
b) aqtivebi;
g) kapitali.
8. sawarmos aqtivebs miekuTvneba:

a) sawarmos davalianeba sxvadasxva iurdiul da fizikur pirebTan;
b) sawarmos gankargulebaSi arsebuli materialuri da
aramaterialuri resursebi, ris safuZvelzec sawarmo momavalSi
ekonomikuri sargeblis miRebas moelis;
g) mxolod klientebis davalianebebi sawarmos mimarT, romlebic
wina periodis ganvadebiT mza produqciis an momsaxurebis
gaweviT
aris warmoqmnili.
9. sabrunavi anu moklevadiani aqtivebia:

a) grZelvadiani moTxovnebi;
b) aramaterialuri aqtivebi;
g) fuladi saSualebebi, sasaqonlo materialuri faseulobebi.
10. grZelvadiani aqtivebia:

a) aqciebi da obligaciebi;
b) maragebi da investiciebi;
g) ZiriTadi saSuaლebebi da arameteriაluri aqtivebi.
11. ZiriTadi saSualebebia:

a) manqაna-danadgarebi;
b) miwa da satransporto saSualebebi;
12. sawarmos aqtivebSi ar Sedis:

a) ZiriTadi saSualebebi;
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b) fuladi saSualebebi;
g) kreditoruli davalianeba.
13. sasaqonlo-materiაluri maragebis SemadgenlobaSi Sedis:

a) Senobebi da nagebobebi;
b) mza produqcia da naxevafabrikatebi;
14. winaswar gaweul xarjebs warmoadgens:

a) sawarmos momwodeblebisadmi davalianeba;
b) gadasaxdeli procentebi da dividendebi;
g) winaswar gadaxdili Tanxebi, romlebic mimdinare saangariSgebo
wels ar ekuTvnis.
15. moTxovnebi anu debitoruli davalianebebia:

a) sawarmos davalianeba sxva sawarmoebis an pirebis mimarT;
b) sawarmos fuladi saSualebebi sabanko angariSebze;
g) sawarmos mimarT klientebis davalianeba, romelic warmoqmnilia
kreditiT saqonlis gayidviT an momsaxurebis gaweviT.
16. aramaterialuri aqtivebia:

a) aqcia da obligacia;
b) gudvili;
g) debitorebi.
17. sawarmos aqtivebis formirebis wyaroebia:

a) misaRebi moTxovnebi, anu debitoruli davalianeba;
b) sawarmos davalianebebi sxvaTa mimarT, anu kreditoruli
davalianebebi;
g) daricxuli moTxovnebi.
18. sakuTari kapitalia:

a) mflobelTa kapitali;
b) aqtivebi;
g) miwa da Senobebi.
19. valdebulebebia:
a) saemisio kapitali;
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b) sawarmos davalianeba sxvadasxva sawarmoebis an pirebis
mimarT;
g) erovnuli valuta rezident bankSi.
20. grZelvadiani valdebulebebia:

a) gadasaxdeli xelfasebi da valdebulebebi sawarmos personalis
winaSe;
b) gadasaxdeli procentebi;
g) gasanaRdebeli grZelvadiani obligaciebi.
21. moklevadiani valdebulebebia:L

a) fuladi saSualebebi sabanko angariSebze;
b) moklevadiani sesxebi;
g) mიsaRebi moTxovnebi.
22. buRaltruli aRricxvis meTodis elementebia:

a) sawarmos mTlianobis (avtonomiurobis);
b) angariSTa sistema da ormagi Cawera;
g) xarisxobrivi maxasiaTeblebi.
23. bassi-iT buRaltruli aRricxvis principebia:

a) aRqmadoba, Sesabamisoba, saimedooba, Sesadarisoba
b) ormxrivobis, uwyvetobis, TviTRirebulebis
g) daricxvis meTodi da funqcionirebadi sawarmo
24. bass-iT buRaltruli aRricxvis ZiriTadi daSvebebia:

a) aRqmadoba, Sesadarisoba da saimedooba;
b) daricxvis meTodi da funqcionirebadi sawarmo;
g) ormxrivoba da konservatizmi.
25. daricxvis meTodi gulisxmobs:

a) sameurneo operaciebis Sedegebisa da sxva movlenebis aRiareba
xdeba maTi moxdenisTanave miuxedavad fulisa da misi
eqvivalentebis miRebisa da gadaxdis momentisa;
b) sameurneo operaciebis Sedegebisa da movlenebis aRiareba
xdeba
fulisa da misi eqvivalentebis miRebis momentSi;
g) sameurneo operaciebis Sedegebisa da movlenebis aRiareba xdeba
fulisa da misi eqvivalentebis gadaxdis momentSi.
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pirveladi dakvirveba
26. pirveladi aRricxva aris:

a) sameurneo operaciebis asaxva da gaformeba specialuri
moxazulobis blankze;
b) salaros gasavlis da Semosavlis orderebi;
g) erTstriqoniani da mravalsqriqoniani dokumentebi.
27. dokumenti aris:

a) aqtivebis is nawili, romelic aris sawarmos gankargulebaSi;
b) specialuri formis blanki, romelzedac aisaxeba sameurneo
operaciიs Sinaarsi misi raodenobrიvi da Tanxobrivi
gamosaxulebiT;
g) sawarmos valdebulebebis dafarvis vadebis dadgena.
28. dokumentis rekvizitia:

a) dokumentis blanki;
b) dokumentSi dasmuli kiTxva, romelzedac pasuxi unda iqnas
gacemuli;
g) arcerTi pasuxi ar aris swori.
29. Sinaarsis mixedviT dokumentebi jgufdeba:

a) gankargulebiTi dokumentebi;
b) ZiriTadi saSualebebis, masalebis amsaxveli dokumentebi;
g) aRsrulebiTi (gasasamaრTlebeli dokumentebi).
30. daniSnulebis mixedviT dokumentebi jgufdeba:

a) erTjeradi da magrovebeli dokumentebi;
b) buRaltruli gaformebis dokumentebi;
g) Sinadokumentebi da garedokumentebi.
31. buRaltruli gaformebis dokumentebia:

a) damuSavebiTi cxrilebi da uwyisebi;
b) erTjeradi da magrovebeli dokumentebi;
32. dokumentebis unifikacia niSnavs:
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a) erTgvarovani sameurneo operaciebis gasaformeblad erTiani formis
dokumentebis SemuSavebasa da gamoyenebas;
b) dokumenti unda gaformdes sameurneo operaciis moxdenisTanave;
g) arcerTi pasuxi araa swori.
33. dokumentbrunva aris:

a) dokumentis gaformebis sisworis Semowmeba
b) sameurneo operaciaze dokumentis gaformeba;
g) dokumentebis moZraoba Sedgenidan an sawarmoSi miRebidan
arqivSi gadacemamde.
34. inventarizacia aris:

a) sawarmos qonebis da resursebis fulad sazomSi gamosaxva
b) sameurneo operaciebis dokumenturi gaformeba
g) buRaltruli aRricxvis monacemebis utyuarobis Semowmebis xerxi
35. Catarebis drois mixedviT inventarizacia Seiძleba iyოs;

a) gegmiuri
b) dokumenturi
g) teqnikuri
finansuri angariSgeba
36. finansuri angariSgebis informaciis momxmareblebi arian:

a) saqarTvelos erovnuli banki;
b) saqarTvelos sagadasaxado inspeqcia;
g) arsebuli da potenciuri investorebi, kreditis gamcemebi, savaWro
kreditorebi da sxva.
37. finansuri angariSgeba aris:

a) saangariSgebo periodis ganmavlobaSi sawarmos finansuri
mdgomareobisa da mis mier ganxorcielebuli sameurneo
operaciebis struqturulad Camoyalibebuli finansuri suraTi;
b) miReba-Cabarebis aqti;
g) sacdeli balansi da buRaltruli angariSebi.
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38. finansuri angariSgebis komponentebia:
a) aqtivebi, valdebulebebi da sakuTari kapitali;
b) Semosavlebi da xarjebi;
g) balansi, mogeba-zaralis uwyisi, angariSgeba sakuTar kapitalSi
cvlilebebis Sesaxeb, saaRricxvo politika da axsna ganmartebiTi
SeniSvnebi.
39. finansuri angariSgebis xarisxobrivi maxasiaTeblebia:

a) ormxrivobisa da konservatizmis principi;
b) aRqmadoba, Sesadarisoba, saimedoba da Sesabamisoba;
g) daricxvis meTodi da funqcionirebadi sawarmo.
40. finansuri angariSgebis informaciis saimedobaze SeiZleba

gavlena
iqonios iseTma faqtorma rogoricaa:
a) aRqmadoba, Sesabamisoba, saimedoba da Sesadarisoba;
b) uwyvetoba, mudmivoba, fuladi Sefaseba, avtonomiuroba;
g) samarTliani wardgena, Sinaarsis formaze aRmatebuloba,
windaxeduloba, sisrule.
41. finansuri angariSgebis elementebia:

a) balansi, mogeba-zaralis uwyisi;
b) fuladi saxsrebis moZraobis uwyisi;
g) aqtivebi, valdebulebebi, sakuTari kapitali, Semosavali da
xarjebi.
42. mogeba da zaralis Sesaxeb angariSgebis elementebia:

a) aqtivebi, valdebulebebi;
b) Semosavlebi, xarjebi;
g) Semosavlebi, kapitali.
43. finansuri angariSgebis komponentebidan romeli ar mzaddeba

daricxvis meTodiT
a) balansi;
b) fuladi saxsrebis moZraobis angariSgeba;
g) mogeba-zaralis angariSgeba.
44. finansuri angariSgebis komponentebs ar warmoadgens:
28
a) mogeba-zaralis angariSgeba
b) cvlileba sawesdebo kapitalSi
g) sacdeli balansi
45. daricxvis meTodis mixedviT balansSi fulis an sxva finansuri

saSualebebis miRebis ufleba aisaxeba rogorc:
a) valdebuleba;
b) Semosavali;
g) aqtivi da moTxovna.
46. daricxvis meTodis mixedviT balansSi gadasaxdeli fuli an

gasawevi
momsaxureba aisaxeba rogorc:
a) valdebuleba;
b) Semosavali;
g) xarji.
47. romel Sefasebas aRiarebs bass-i finansuri angariSgebis

momzadebis
safuZvlad
a) diskontirebul Rirebulebas
b) faqtiur TviTღirebulebas (pirvandel Rirebulebas)
g) mimdinare Rirebulebas
48. Semosavali aris:

a) ZiriTadi aqtivebis Rirebuleba;
b) sawarmos mier ekonomikuri sargeblis zrda saangariSgebo
periodSi aqtivebis zrdis an valdebulebebis Semcirebis gziT;
g) aqtivebisa da valdebulebebis moZraoba.
49. xarjebi aris:

a) materialuri da aramaterialuri aqtivebi;
b) sawarmos ekonomikuri sargeblis Semcireba saangariSgebo
periodis ganmavlobaSi aqtivebis sawarmodan gasvlis an
valdebulebebis zrdis safuZvelze;
g) aqtivebis jami.
50. likvidoba niSnavs

a) fulad gadaqcevis siswrafes, unars
29
b) aqtivebis brunvadobas
g) valdebulebebis dafarvis vadebs
balansirebis principebi, misi gamoyeneba buRaltrul aRricxvaSi
51. balansi warmoadgens

a) angariSgebas sawarmos aqtivebis, valdebulebebis da sakuTari
kapitalis Sesaxeb
b) angariSgebas sawarmos finansuri Sedegebis Sesaxeb
g) angariSgebas sawarmos Semosavlebisa xarjebis Sesaxeb.
52. buRaltrul aRricxvaSi balansirebis principi gamoixateba tolobiT:

a) aqtivebi = valdebulebas + sakuTari kapitali;
b) debeti= kredits;
g) valdebulebebi = aqtivebs + kapitali.
53. balansis elementebia:

a) Semosavlebi, xarjebi da aqtivebi;
b) mogeba da zarali;
g) aqtivebi, valdebulebebi da sakuTari kapitali.
54. balansis muxlebis aqtivad aRiarebis kriteriumebia:

a) ekonomikuri sargeblis motana da saimedo Sefaseba;
b) aRqmadoba;
g) daricxvis meTodi.
55. balansis muxlebi jgufdeba

a) SeZenis an warmoqmnis TariRis mixedviT;
b) likvidurobis mixedviT;
g) ganaRdebis drois mixedviT.
56. rogor jgufdeba aqtivebi buRaltrul balansSi

a) materialur da aramaterialur aqtivebad;
b) grZelvadian da moklevadian aqtivebad;
g) aqtivebis xarjebis mixedviT.
57. qvemoT CamoTvlilia aqtivebis muxlebi. ipoveT Secdoma

a) moklevadiani moTxovnebi;
b) sasaqonlo materialuri faseulobebi;
30
g) daricxuli valdebulebebi.
58. buRaltruli balansi momzaddeba

a) saangariSgebo periodis bolosTvis, Cveulebriv Tvis bolosTvis;
b) mxolod saWiroebis mixedviT;
g) saangariSgebo periodis bოlosTvis, Cveulebriv saangariSgebo
periodidan sruli 12 Tve igulisxmeba.
59. ras niSnavs balansireba?

a) xarjebsa da Semosavlebs Soris sxvaobas;
b) Tanasworobas;
g) kapitals.
60. balansSi sawarmos aqtivebi da maTi wyaroebi aisaxeba:

a) ormxrivobis principis safuZvelze;
b) uwyvetobis principis safuZvelze;
g) aRqmadobis principis safuZvelze.
61. balansSi sameurneo operaciiT gamowveuli cvlilebebi iyofa:

a) or tipad;
b) oTx tipad;
g) xuT tipad.
62. balansSi pirveli tipis cvlileba exeba:

a) mxolod valdebulebebs;
b) mxolod aqtivebs, rodesac aqtivis erTi romelime muxli izrdeba
da igive TanxiT aqtivis meore muxli mcirdeba, balansis valuta
ar icvleba, sabalanso toloba ar dairRveva;
g) erTdroulad exeba aqtivebs, valdebulebebsa da sakuTar
kapitals, erTi aqtivis romelime muxli izrdeba, igive TanxiT
valdebulebebisa da kapitalis romelime muxli izrdeba,
balansis valuta izrdeba, sabalanso toloba ar dairRveva.
63. balansSi meore tipis cvlileba exeba:

a) mxolod aqtivebs, rodesac aqtivis erTi romelime muxli izrdeba
b) mxolod valdebulebebsa da sakuTar kapitals;
g) erTdroulad exeba aqtivebs da valdebulebebs.
31
64. mesame tipis cvlileba exeba:
a) mxolod valdebulebebs da sakuTar kapitals, maTi erTi
romelime muxli izrdeba igive TanxiT mcirdeba meore muxli,
balansis valuta ar icvleba, sabalanso toloba ar dairRveva;
b) mxolod aqtivebs, rodesac aqtivis erTi romelime muxli izrdeba
g) erTdroulad exeba aqtivebs, valdebulebebsa da sakuTar
kapitals, erTi aqtivis romelime muxli izrdeba, igive TanxiT
valdebulebebisa da kapitalis romelime muxli izrdeba,
balansis valuta izrdeba, sabalanso toloba ar dairRveva.
65. meoTxe tipis cvlileba exeba:

a) erTdroulad aqtivebs, valdebulebebsa da sakuTar kapitals,
erTi aqtivis romelime muxli mcirdeba, igive TanxiT
valdebulebebisa da kapitalis romelime muxli mcirdeba,
balansis valuta mcirdeba, sabalanso toloba ar dairRveva.
b) mxolod valdebulebebs da sakuTar kapitals, maTi erTi
romelime muxli izrdeba igive TanxiT mcirdeba meore muxli,
balansis valuta ar icvleba, sabalanso toloba ar dairRveva;
g) mxolod aqtivebs, rodesac aqtivis erTi romelime muxli izrdeba
ar icvleba, sabalanso toloba ar dairRveva.
66. balansSi moTxovnebi jgufdeba:

a) materialur da arameterialur moTxovnebad;
b) grZelvadian da moklevadian moTxovnebad;
67. qvemoT CamoTvlilia pasivis muxlebi ipoveT Secdoma:

a) sagadasaxado valdebulebebi;
b) moklevadiani sesxebi;
g) ofisis aRWurviloba.
68. formatis mixedviT balansi SeiZleba momzaddes:

a) horizontaluri formatiT;
b) vertikaluri fოrmatiT;
32
69. saaRricxvo ciklis fazebia:
a); informaciis Segroveba da operaciis analizi
b) sabalanso tolobaze operaciis zemoqmedebis gansazRvra;
70. angariSi aris:

a) buRaltruli aRricxvis meTodis elementi, romelic
saangariSgebo periodis ganmavlobaSi sameurneo saqmianobaSi
movlenebisa da operaciebis Sedegad finansuri angariSgebis
elementebSi gamowveuli cvlilebebis erTgvarovani niSniT
dajgufebuli aRricxvis saSualebas izleva;
b) buRaltruli aRricxvis meTodis elementi, romelic sawarmos
aqtivebs, valdebulebebs da kapitals gamosaxavs drois
garkveuli momentisaTvis fuladi sazomi erTeuliT;
71. angariSebi ixsneba:

a) finansuri angariSgebis momzadebis win;
b) samuSao furclis momzadebisas;
g) saangariSgebo periodis dasawyisisaTvis buRaltruli balansis
monacemebis safuZvelze.
72. angariSSi warmoebuli Canawerebis miuxedavad angariSis marcxena

mxare yovelTvis asaxavs:
a) kapitals;
b) debets;
g) kredits.
73. angariSSi warmoebuli Canawerebis miuxedavad angariSis marjvena

mxare yovelTvis asaxavs:
a) materialur aqtivebs;
b) kredits;
g) debets.
74. angariSis debetSi Canaweri niSnavs:

a) aqtivebis da xarjebis zrdas;
b) kapitalis da valdebulebebis zrdas;
g) Semosavlebis zrdas.
75. angariSis kreditSi Canaweri niSnavs:

a) Semosavlebis da kapitalis zrdas;
b) valdebulebebis Semcirebas;
g) aqtivebis da xarjebis zrdas.
76. ormagi aRricxvis sistema gamoisaxeba tolobiT:

a) aqtivebi = sakuTar kapitals + valdebulebebi
33
b) aqtivebi = kapitals
g) debeti = kredits
77. angariSis debetisa და kreditis Canawerebs Soris sxvaobaს ewodeba:

a) valuta;
b) saldo anu naSTi;
g) mogeba an zarali.
78. angariSis debetis an kreditis saldo "normalur saldod" iwodeba, Tu igi:

a) amcirebs am angariSis sidides;
b) zrdis am angariSis sidides;
79. pasiuri angariSebisaTvis normaluri saldoa:

a) sadebeto naSTi;
b) sakredito naSTi;
80. aqtiuri angariSebisaTvis normaluri saldoa:

a) sadebeto naSTi;
b) sakredito naSTi;
81. angariSebi ganTavsebulia:

a) mTavar registrSi anu mTavar buRaltrul registrSi;
b) buRaltrul balansSi;
g) samuSao furcelSi.
82. calkeuli sameurneo operaciis Tanxis mTavari Jurnalidan registrSi

gadaტanis proceduras uwodeben:
a) CanawerTa gadatanas;
b) ganulebas;
g) ganaSTebas.
83. sacdeli balansi warmoadgens:

a) finansuri angariSgebis komponents;
b) buRaltruli aRricxvis mTavar registrs;
g) mTavar wignSi gaxsnili yvela angariSis naSTebis
arasistematizebul siიs CamonaTvals.
84. angariSTa gegma warmoadgens:

a) angariSebis sistematizirebul CamonaTvals;
b) angariSgebis elementebs;
g) angariSebis Sinaarsს.
85. finansur angariSgebasTan damokidebulebis mixedviT angariSebi

jgufdeba:
a) sabalanso da balansgareSe angariSebad;
b) aqtivebis valdebulebebisa da kapitalis amsaxvel angariSebad;
g) nominalur da realur angariSebad.
86. realuri (mudmivi angariSebia):
34
a) aqtivebi, valdebulebebi da sakuTari kapitalis amsaxveli
angariSebi;
b) Semosavlebis amsaxveli angariSebi;
g) xarjebis amsaxveli angariSebi.
87. nominaluri (droebiTi) angariSebia:

a) aqtivebis amsaxveli angariSebi;
b) valdebulebebis da kapitalis amsaxveli angariSebi;
g) Semosavlebis da xarjebis amsaxveli angariSebi.
88. buRaltrul balansTan damokidebulebis mixedviT angariSebi

jgufdeba:
a) aqtivebisa da valdebulebebis angariSebad;
b) sabalanso da balansgareSe ahgariSebad;
g) Semosavlebisa da xarjebis angariSebad.
89. sabalanso angariSebi ewodeba:

a) angariSebs, romlebic asaxaven sawarmos aqtivebsa da maTi
formirebis wyaroebSi momxdar cvlilebebs;
b) angariSebs, romlebic gamoiyeneba iseTi resursebis aRsaRricxavad, romlebic
sawarmoSi droebiT iricxebian, magram mis kuTvnilebas ar warmoadgens da arc
sakuTari sawarmoo saWiroebisaTvis gamoyenebis ufleba aqvT;
g) aqtivebis, valdebulebebis da xarjebis amsaxvel angariSebs.
90. balansgareSe angariSebi ewodeba:

a) angariSebs romlebic gamoiyeneba aqtivebis, kapitalis da
valdebulebebis aRsaRricxavad;
b) angariSebs, romlebic gamoiyeneba iseTi resursebis aRsaRri-cxavad, romlebic sawarmoSi
droebiT iricxebian, magram mis kuTvnilebas ar warmoadgens da arc sakuTari
sawarmoo saWiroe-bisaTvis gamoyenebis ufleba aqvT;
g) ZiriTad da maregulirebel angariSebs.
91. ekonomikuri Sinaarsis mixedviT angariSebi jgufdeba:

a) nominalur da realur angariSebad;
b) aqtivebis, sakuTari kapitalis, valdebulebebis, Semosavlebis da xarjebis amsaxvel
angariSebad;
92. aqtiuri angariSebis damaxasiaTebelia is, rom:

a) maTSi normaluri Canaweri keTdeba debetis mxares;
b) maTSi normaluri Canaweri keTdeba kreditis mxares;
93. pasiuri angariSebis damaxasiaTebelia is, rom:

a) maTSi normaluri Canaweri keTdeba debetis mxares;
b) maTSi normaluri Canaweri keTdeba kreditis mxares;
94. aqtiuri angariSebis sabolao saldo ganisazRvreba:

a) debetis sawyis naSTs + debetis brunva – kreditis brunva;
35
b) kreditis sawyis naSTs + kreditis brunva – debetis brunva;
g) arc erTi pasuxi swori ar aris.
95. pasiuri angariSebis sabolao saldo ganisazRvreba:

a) debetis sawyis naSTs + debetis brunva – kreditis brunva;
b) kreditis sawyis naSTs + kreditis brunva – debetis brunva;
g) arc erTi pasuxi swori ar aris.
96. struqturis mixedviT angariSebi jgufdeba:

a) Semosavlebis angariSebad;
b) ZiriTadi saSualebebis angariSebad;
g) ZiriTad angariSebad, maregulirebel angariSebad, saoperacio
angariSebad, safinanso-saSedego angariSebad, balansgareSe
angariSebad.
97. maregulirebeli anu momwesrigebeli ewodeba angariSebs, romelTac:

a) SeiZleba qondeT an debetis an kreditis saldo;
b) Sesworeba SeaqvT sxva, romelime angariSSi,
SefasebaTa dazustebis mizniT;
98. ZiriTadi angariSebi iyofa:

a) Semosavlebis angariSebad;
b) inventarul angariSebad; sakuTari kapitalis angariSebad;
saangariSsworebo angariSebad;
g) arc erTi pasuxi ar aris swori.
99. Semkreb-gamanawilebeli angariSebia:

a) sawarmoo zednadebi xarjebi; miwodebis xarjebis angariSebi;
b) miRebuli avansebis angariSebi;
100. ZiriTadi angariSebi ewodeba, romlebic asaxaven:

a) aqtivebs, valdebulebebs da kapitals;
b) Semosavlebs;
101. sakalkulacio angariSebi ewodeba:

a) angariSebs, romlebic gansazRvraven saangariSgebo periodis
Semosavlebs;
b) angariSebs, romlebic TviTRirebulebis gansazRvris saSualebas
iZleva;
102. sawarmom sabanko angariSidan SeiZina saofise inventari:

a) d - saofise inventari, k – erovnuli valuta rezident bankSi;
b) d - erovnuli valuta rezident bankSi, k - saofise inventari;
g) d - saofise inventari, k – valdebulebebi mowodebiT.
103. sawarmom sabanko angariSidan dafara moklevadiani sesxebi:

a) d - erovnuli valuta rezident bankSi, k - moklevadiani sesxebi;
36
b) d - moklevadiani sesxebi, k - erovnuli valuta rezident bankSi;
g) d - moklevadiani sesxebi, k – naRdi fuli erovnul valutaSi.
104. salarodan gacemulia xelfasi personalze:

a) d – naRdi fuli erovnul valutaSi, k - erovnuli valuta
rezident bankSi;
b) d – gadasaxdeli xelfasi, k - naRdi fuli erovnul valutaSi;
g) d - gadasaxdeli xelfasi, k - erovnuli valuta rezident bankSi.
105. SeZenilia nedleuli da masalebi Semdgomi gadaxdis pirobiT:

a) d – nedleuli da masalebi, k - erovnuli valuta rezident
bankSi;
b) d – valdebulebebi mowodebiT, k - erovnuli valuta rezident
bankSi;
g) d – nedleuli da masalebi, k - valdebulebebi mowodebiT.
106. daxarjulia nedleuli da masalebi produqciis warmoebaze:

a) d – daumTavrebeli warmoeba, k - nedleuli da masalebi;
b) d – aveji da inventari, k - nedleuli da masalebi;
g) d- arasaoperacio xarjebi, k - nedleuli da masalebi.
balansirebis principebis gamoyeneba saaRricxvo ciklis

damTavrebisas
107. mflobelis kapitalze gavlenas axdens:

a) aqtivebi;
b) Semosavali, xarji, kapitalis amoReba;
g) valdebulebebi.
108. Semosavlebi sawarmoSi miiReba:

a) saqonlis (produqciis, momsaxurebismiwodebiT);
b) moklevadiani investiciebiT;
109. Semosavlebis amsaxveli angariSebia:

a) amonagebi realizaciidan;
b) Semosavlebi procentebidan;
110. xarjebi warmoadgens:

a) ekonomikuri sargeblis Semcirebas aqtivebis gasvlis an
valdebulebebis zrdiT, rac gamoixateba sakuTari kapitalis
SemcirebiT da es Semcireba ar ukavSirdeba mesakuTreTaTvis
kapitalis ganawilebas;
b) ZiriTadi saSualebebis gasvlas sawarmodan;
111. gaiyida naRd angariSze produqcia, Tanxa miRebulia salaroSi:
37
a) d - naRdi fuli erovnul valutaSi, k – Semosavali
realizaciidan;
b) d - erovnuli valuta rezident bankSi, k - Semosavali
realizaciidan;
g) d - naRdi fuli erovnul valutaSi, k – saqoneli.
112. gaiyida produqcia Semdgomi gadaxdis pirobiT:

a) d – naRdi fuli erovnul valutaSi, k – saqoneli;
b) d – moTxovnebi miwodebiT, k – Semosavali realizaciidan;
g) d – saoperacio Semosavlebi, k – mza produqcia.
113. balansSi gadaitaneba Semdegi angariSebis naSTebi:

a) realuri angariSebis;
b) nominaluri angariSebis;
114. aRricxvis damamTavrebel etaps warmoadgens:

a) angariSebis daxurva;
b) finansuri angariSgebis momzadeba;
g) samuSao furclis momzadeba.
115. Semosavlebis angariSebis daxurva gatardeba:

a) d – saangariSgebo periodis mogeba, k – Semosavlebi;
b) d – Semosavlebi, k - saangariSgebo periodis mogeba;
116. xarjebis amsaxveli angariSebis daxurva gatardeba:

a) d - saangariSgebo periodis mogeba, k – xarjebi;
b) d - saangariSgebo periodis mogeba, k – Semosavlebi;
g) d – xarjebi, k - saangariSgebo periodis mogeba.
117. daricxvis meTodis mixedviT, balansSi valdebulebebi warmoadgens:

a) Semosavals;
b) xarjs;
g) gasawev momsaxurebas an gadasaxdel fuls.
118. finansur angariSgebaSi yvela Semosavlisa da gaweuli yvela xarjis

sworad asaxvis mizniT, periodis bolos xdeba:
a) angariSebis koreqtireba (regulireba, dazusteba);
b) sakaso meTodis gamoyeneba;
38
nawili OIII
savarjiSo amocanebi
buRaltruli aRricxvis sagani da meTodi
savarjiSo 1.
sawarmos monacemebi:
 Senobebi;
 naRdi fuli erovnul valutaSi;
 gadasaxdeli xelfasebi;
 grZelvadiani sesxebi;
 sawesdebo kapitali;
 nagebobebi;
 miRebuli avansebi;
 gudvili;
 gaunawilebeli mogeba;
 saSemosavlo gadasaxadi;
 ucxouri valuta rezident bankSi;
 moTxovnebi sawarmos personalis mimarT;
 valdebulebebi mowodebiT da momsaxurebiT;
 winaswar gadaxdili saijaro qira;
 moklevadiani sesxebi;
 nedleuli da masalebi;
 saqoneli;
 saemisio kapitali;
 daumTavrebeli warmoeba;
mogeTxovebaT:
daajgufoT aqtivebi, valdebulebebi da sakuTari kapitali ZiriTadi jgufebisa da qvejgufebis

mixedviT.
1. sawarmos aqtivebi, valdebulebebi da sakuTari kapitali
aqtivebi
I. moklevadiani aqtivebi
1. fuladi saSualebebi:
1.ნაღდი ფული ეროვნულ ვალუტაში

2.უცხოური ვალუტა რეზიდენტ ბანკში
2. moTxovnebi:
1.მოთხოვნები საწარმოს პერსონალის მიმართ
2.საშემოსავლო გადასახადი
39
3. maragebi:
1.წინასწარ გადახდილი საიჯარო ქირა
2.ნედლეული და მასალები
3.საქონელი
II. grZelvadiani aqtivebi
1. ZiriTadi saSualebebi:
1. შენობები
2.ნაგებობები
2. aramaterialuri aqtivebi
1.გუდვილი
III. valdebulebebi
1. moklevadiani valdebulebebi:
1.გადასახდელი ხელფასები
2.ვალდებულებები მოწოდებით და მომსახურებით
3.მოკლევადიანი სესხები
4.მიღებული ავანსები
5.დაუმთავრებელი წარმოება
2. grZelvadiani valdebulebebi:
1.გრძელვადიანი სესხები
IV. sakuTari kapitali

1.საწესდებო კაპიტალი
2.გაუნაწილებელი მოგება
3.საემისიო კაპიტალი
savarjiSo 2.
 masalebi:
 mza produqcia;
 ofisis aRWurviloba;
 gadasaxdeli dRg;
 satransporto saSualebebi;
 Senobebi;
 sarezervo kapitali;
 naRdi fuli salaroSi;
 momwodeblebze gadaxdili avansebi;
 misaRebi dividendebi;
 gudvili;
40
 miwa;
 saqoneli;
 partniorTa kapitali;
 savaWro niSnebi;
mogeTxovebaT:
daajgufoT aqtivebi, valdebulebebi da sakuTari kapitali ZiriTadi jgufebisa da qvejgufebis

mixedviT.
aqtivebi
I. moklevadiani aqtivebi
1. fuladi saSualebebi:
1.ნაღდი ფული სალაროში
2. moTxovnebi:
1.მისაღები დივიდენტები
3.მომწოდებელზე გადახდილი ავანსები
3. maragebi:
1.მზა პროდუქცია
3.მასალები
II. grZelvadiani aqtivebi
1. ZiriTadi saSualebebi:
1.ოფისის აღჭურვილობა
2.სატრანსპორტო საშუალებები
3.შენობები
4.მიწა
2. aramaterialuri aqtivebi
1.გუდვილი
2.
III. valdebulebebi
1. moklevadiani valdebulebebi:
1.გადასახდელი დღგ
2. grZelvadiani valdebulebebi:
1.
41
IV. sakuTari kapitali
2.სარეზერვო კაპიტალი
3.პარტნიორთა კაპიტალი
savarjiSo 3. Qqristine kakriaSvili
 licenzia;
 bankis grZelvadiani sesxebi;
 miRebuli avansebi;
 tara da tara masalebi;
 gadasaxdeli qonebis gadasaxadi;
 gadasaxdeli saSemosavlo gadasaxadi;
 valdebulebebi mowodebidan da momsaxurebidan;
 moklevadiani investiciebi sawarmos fasian qaRaldebSi;
 msubuqi avtomobili;
 satvirTo avtomobili;
 fuli sabanko angariSze;
 aveji da sameurneo inveნtari;
 daumTavrebeli mSenebloba;
 winaswar gadaxdili saijaro qira;
mogeTxovebaT:
daajgufoT aqtivebi, valdebulebebi da sakuTari kapitali.
aqtivebi
mimdinare aqtivebi
1.ტარა და ტარა მასალები

3.მოკლევადიანი ინვესტიციები საწარმოს ფასიან ქაღალდებში
4.ფული საბანკო ანგარიშზე
5.წინასწარ გადახდილი საიჯარო ქირასა
grZelvadiაni aqtivebi
42
1.ლიცენზია
2.მსუბუქი ავტომობილი
3.სატვირთო ავტომობილი
4.ავეჯი და სამეურნეო ინვენტარი
5.დაუმთავრებელი მშენებლობები
valdebulebebi
mimdinare valdebulebebi
1.ბანკის გრძელვადიანი სესხები

2.გადასახდეკი ხელფასები
3.მიღებული ავანსები
4.გადასახდელი ქონების გადასახადი
5.გადასახდელი საშემოსავლო გადასახადი
6.ვალდებულებები მოწოდებიდან და მომსახურებიდან
grZelvadiani valdebulebebi
1.
sakuTari kapitali
savarjiSo 4.
 saqoneli;
 kompiuteri;
 dazga-danadgarebi;
 mza produqcia;
 fuli sabanko angariSze;
 moTxovnebi miwodebidan da momsaxurebidan;
 satransporto saSualebebi;
 daumTavrebeli warmoeba;
 patentebi;
 moklevadiani investiciebi saxelmwifos fasian qaRaldebSi;
 nagebobebi;
 miRebuli grZelvadiani Tamasuqebi;
43
mogeTxovebaT:
mocemuli informaciis safuZvelze daajgufoT mimdinare da

grZelvadiani aqtivebi:
4. sawarmos mimdinare da grZelvadiani aqtivebi:
mimdinare aqtivebi:
3.მზა პროდუქცია
4.ფული საბანკო ანგარიშზე
5.მოთხოვნები მოწოდებიდან და მომსახურებიდან
6.მოკლევადიანი ინვესტიციები სახელმწიფოს ფასიან ქაღალდებში
8.
grZelvadiani aqtivebi:
1.კომპიუტერი
2.დაზგა-დანადგარები
3.სატრანსპორტო საშუალებები
4.დაუმთავრებელი წარმოება
5.პატენტები
6.ნაგებობები
7.მიღებული გრძელვადიანი თამასუქები
savarjiSo 5.
 valdebulebebi mowodebiT da momsaxurebiT;
 gasanaRdebeli obligaciebi;
 gadasaxdeli procentebi;
 sarezervo kapitali;
 valdebulebebi sawarmos personalis winaSe;
 grZelvadiani sesxebi;
mogeTxovebaT:
44
mocemuli informaciis safuZvelze daajgufoT valdebulebebi da sakuTari kapitali.
5. sawarmos valdebulebebi da sakuTari kapitali:
valdebulebebi
1.გადასახდელი ხელფასები
2.ვალდებულებები მოწოდენითა და მომსახურებით
4.გადასახდელი პროცენტები
5.ვალდებულებები საწარმოს პერსონალის წინაშე
6.გრძელვადიანი სესხები
1.გასანაღდებელი ობლიგაციები
2.
sakuTari kapitali
2.სარეზერვო კაპიტალი
balansirebis principebi, misi gamoyeneba buRaltrul aRricxvaSi
savarjiSo 6.
dasaxeleba Tanxa
erovnuli valuta rezident bankSi 12000
aveji da sxva invetari 6000
mza produqcia 7500
gadasaxdeli xelfasebi 1600
moklevadiani sesxebi 7000
nedleuli da masalebi 500
gaunawilebeli mogeba 12300
sarezervo kapitali 4000
moTxovnebi miwodebidan da mოmsaxurebidan 2100
sawesdebo kapitali 2600
satransporto saSualebebi 13000
valdebuleba mowodebiT da momsaxurebiT 8000
naRdi fuli salaroSi 200
grZelvadiani sesxebi 5800
45
mogeTxovebaT:
moamzadoT balansi likvidurobis Semcirebadobis mixedviT.
6. balansi
aqtivebi lari lari
mimdinare aqtivebi
1.ეროვნული ვალუტა რეზიდენტ ბანკში 12000
2.მზა პროდუქცი 7500
3.ნედლეული და მსალები 7000
4.მოთხოვნები მიწიდებიდან და მომსახურებიდან 2100
5.ნაღდი პული სალაროში 200
sul mimdinare aqtivebi
grZelvadiani aqtivebi
1.ავეჯი და სხვა ინვენტარი 6000
2.სატრანსპორტო საშუალებები 13000
sul grZelvadiani aqtივები
sul aqtivebi სულ:
valdebulebebi
1.გადასახდელი ხელფასები 1600
2.მოკლევადიანი სესხები 500
3.გრძელვადიანი სესხებები 5800
sul mimdinare valdebulebebi
1.ვალდებულება მოწოდებით და მომსახურებით 8000
sul grZelvadiani valdebulebebi
sul valdebulebebi
sakuTari kapitalალ ი
1.გაუნაწილებელი მოგება 12300
2.სარეზერვო კაპიტალი 4000
3.საწესდებო კაპიტალი 2600
sul sakuTari kapitali
sul valdebulebebi da sakuTari kapitali
savarjiSo 7.
dasaxeleba Tanxa
mza produqcia 12000
Senoba 5800
miRebuli avansebi 3000
grZelvadიani sesxebi 20000
moTxovnebi sawarmos personalis mimarT 4100
naRdi fuli erovnuli valutაში 300
46
moTxovnebi miwodebidan da momsaxurebidan ?
mowodebidan da momsaxurebidan warmoqmnili valdebulebebi 1100
ofisis aRWurviloba 700
gadasaxdeli mogebis gadasaxadi 1900
manqana-danadgarebi 2600
naRdi fuli rezident bankSi 6000
valdebulebebi sawarmos personalis mimarT 800
gadasaxdeli dRg 11700
moklevadiani investiciebi sawarmos fasiაn qaRaldebSi 4200
saqoneli 12000
mogeTxovebaT:
1. moamzadoT balansi likvidobis zrdadobis mixedviT, horizontaluri formatiT.
2. gaiangariSoT Tanxis sidide moTxovnebi miwodebidan da momsaxurebis
angariSze;
7. 1. balansi
aqtivebi Tanxa valdebulebebi da sakuTari kapitali Tanxa

mimdinare aqtivebi mimdinare valdebulebebi
მზა პროდუქცია 12000 ვალდებულებები საწარმოს 800
პერსონალის მიმართ
ნაღდი ფული ეროვნულ 300 გადასახდელი მოგების გგადასახადი1900
ვალუტაში
მოკლევადიანი ინვესტიციები 4200 გადასახდელი ხელფასები 4600
საწარმოს ფასიან ქაღალდებში
გრძელვადიანი სესხები 20000
მოტხოვნები მოწოდებიდან და ? მიღებილი ავანსები 3000
მომსახურეობიდან
ნაღდი ფული რეზიდენტ ბანკში 6000 გადასახდელი დღგ 11700
grZelvadiani valdebulebebi 22,100
sul mimdinare aqtivebi 22,500 sul grZelvadiani valdebulebebi

grZelvadiani aqtivebi 45,612 sul valdebulebebi
შენობები 5800 sakuTari kapitali
მანქანა დანადგარები 2600 საწესდებო კაპიტალი 2200
ოფისის აღჭურვილობა 700 სარეზერვო კაპიტალი 6000

მოწოდებიდან და 1100
მომსახურეობიდან წარმოქმნილი
ვალდებულებები
47
sul grZelvadiani aqtivebi 9100 sul sakuTari kapitali 9300
sul aqtivebi 20,800 sul valdebulebebi da kapitali
2. moTxovnebi miwodebidan da momsaxurebis angariSze Tanxis sididea ------------lari.
savarjiSo 8.
nedluli da masalebi 7500

gadasaxdeli saSemosavlo gadasaxადი 2300
mza produqcia 5400
ofisis აღჭურვiloba 14500
moTxovnebi miwodebidan da momsaxurebidan 6200
gadasaxdeli mogebis gadasaxadi 800
manqana- danadgarebi 1800
naRdi fuli erovnul valutaSi 450
gadasaxdeli dividendebi ?
Senoba 65000
bankis grZelvadiani sesxebi 31500
licenzia 3500
winaswar gaweuli xarjebi 5800
mogeTxovebaT:
SeadginoT balansi likvidurobis Semcirebadobis mixedviT, vertikaluri formatiT da gaiangariSoT

gadasaxdeli dividendebis Tanxa:
8. 1. balansi
aqtivebi lari lari

mimdinare aqtivebi
1.
2.
3.
4.
5.
48
6.
7.
1.
2.
3
4.
5
sul grZelvadiani aqtivebi
sul aqtivebi
valdebulebebi
1.
2.
3.
4
5
6.

1.

sul valdebulebebi
sakuTari kapitali
1.
2.
3.
2. gadasaxdeli dividendebis Tanxaa---------------lari.
savarjiSo 9.

Senobebi 22000
miwis nakveTebi 23500
moklevadiani sesxebi 12500
valdebulebebi sawarmos personalTan 18500
kopiuteruli programebi 1200
gadasaxdeli aqcizi 2300
49
valdebulebebi finansur ijaraze 13600
patentebi 5600
mza produqcia 19500
ucxouri valuta ararezident bankebSi 25000
gadasaxdeli saSemosavlo gadasaxadi 2800
saqoneli 8900
grZelvadiani sesxebi ?
mogeTxovebaT:
SeadginoT balansi likvidurobis Semcirebadobis mixedviT, vertikaluri formatiT da gaiangariSoT
grZelvadiani sesxebis Tanxa :
9. 1. balansi
aqtivebi lari lari
mimdinare aqtivebi
1.
2.
3.
4.
5.
6.

1.
2.
3.
4.
5.

sul aqtivebi
valdebulebebi
1.
2.
3.
4
5
6.

1.
2.
50
sul valdebulebebi
sakuTari kapitali
1.
2.
3.
sul valdebulebebi da sakuTari kapitali.
2. grZelvadiani sesxebis Tanxaa-----------------lari.
savarjiSo 10.
2010 wlis 31 dekembrisaTvis Sps "nazi"

naRdi fuli erovnul valutaSi 600
Senobebi 20000
mza produqcia 23000
bankis moklevadiani sesxebi 15000
moTxovnebi miwodebidan da momsaxurebidan 18000
valdebulebebi mowodebidan da momsaxurebidan 24000
bankis grZelvadiani sesxebi 30000
tara da tara masalebi 10500
kompiuteruli programebi 700
ofisis aRWurviloba 6300
saqoneli 1500
gadasaxdeli saijaro qira 2600
gadasaxdeli dRg 4500
gadasaxdeli saSemosavlo gadasaxadi 700
mogeTxovebaT:
moamzadiT Sps "nazi"-is buRaltruli balansi 2010 wlis 31 dekembrisaTvis
10. Sps ,,nazi"

buRaltruli balansi
51
2010 wlis 31 dekembris mdgomareobiT
aqtivebi lari sakuTari kapitali da valdebulebebi lari
grZelvadiani aqtivebi sakuTari kapitali

1. 1.
2. 2.
3.
4.
sul grZelvadiani aqtivebi grZelvadiani valdebulebebi
mimdinare aqtivebi 1.
1.
2. mimdinare valdebulebebi
3. 1.
4. 2.
5. 3.
6. 4.
7. 5.
8. 6.
9. sul mimdinare valdebulebebi
sul mimdinare aqtivebi sul valdebulebebi
sul aqtivebi sul sakuTari kapitali da
valdebulebebi
savarjiSo 11.
Sps "nazi" daarsda 2010 wlis 1 martss. martis TveSi adgili hqonda Semdeg operaciebs:
1. damfuZnebelma Sps "nazi"-is saxelze gaxsna bankSi angariSsworebis angariSi, romelzec
Seitana 50000 lari;
2. SeZenilia nedleuli da masalebi Sps "georgia"-'sagan 40000 laris, Semdgomi gadaxdis
pirobiT;
3. SeZenilia kompiuteruli teqnika da sabanko angariSidan gadaricxulia 2500 lari;
4. Sps „nazi“-m bankidan aiRo moklevadiani sesxi, romliTac dafara Sps „georgia“-s
valdebuleba 40000lari;
5. sabako angariSidan gamotanilia CekiT 12000 lari sameurneo xarjebisaTvis;
6. sabanko angariSidan gadaricxulia bankis moklevadiani sesxis dasafaravad 2000 lari.
mogeTxovebaT:
asaxoT da gansazRvroT sameurneo operaciebis zemoqmedeba sabalanso tolobaze da

balanssze.
11. I operacia: damfuZnebelma daabanda 50000 lari Sps „nazi“-is biznesSi.
aqtivebi = valdebulebebs + sakuTari kapitali
52
–––––––––––––– ––––––––––––––––
sul sul
–––––––––––––– cvlileba.
me-2 operacia: SeZenilia nedleuli da masalebi 40000 laris, Semdgomi gadaxdis pirobiT.
–––––––––––––– ––––––––––––––––
sul sul
–––––––––––––– cvlileba.
me-3 operacia: SeZenilia kompiuteruli teqnika 25000 laris, fuli gadaxdilia sabanko angariSidan.
–––––––––––––– ––––––––––––––––
sul sul
–––––––––––––– cvlileba.
me-4 operacia:bankis moklevadiani sesxiT dafarulia Sps „georgia“-s valdebuleba 40000 lari.
–––––––––––––– ––––––––––––––––
sul sul
–––––––––––––– cvlileba.
53
me-5 operacia: sabanko angarSidan gamotanilia CekiT 12000 lari, sameurneo xarjebisaTvis,
fuli miRebulia salaroSi.
–––––––––––––– ––––––––––––––––
sul sul
–––––––––––––– cvlileba.
me-6. operacia: sabanko angariSidan gadaricxulia 2000 lari bankis moklevadiani sesxis
dasafaravad.
–––––––––––––– ––––––––––––––––
sul sul
–––––––––––––– cvlileba.
savarjiSo #12
daarsda sawarmo Sps “ni-ni” 2010 wlis 19 ianvars da ganxorcielda
Semdegi operaciebi:
1. damfuZneblebma bankSi sawarmos saxelze gaxsnes angariSsworebis
angariSi, romelzec Seitanes 60 000 lari.
2. SeZenilia Senoba 20 000 larad, fuli gadaxdilia angariSsworebis angariSidan.
3. SeZenilia dazga sabanko angariSidan 12 000 larad.
4. SeZenilia saofise teqnika momwodeblebisagan Semdgomi gadaxdis pirobiT, romlis
Rirebulebaa 10 000 lari;
5. gadaxdilia mowodebuli saofise teqnikis Rirebuleba angariSsworebis an gariSidan
10 000 lari.
6. SeZenilia masalebi produqciis dasamzadeblad 4 000 laris Semdgomi gadaxdis pirobiT.
7. daixarja masalebi warmoebaSi 2 000 lari.
8. daricxulia muSebze xelfasi 1 000 lari.
9. daekavaT muSebs xelfasidan saSemosavlo gadasaxadi 250 lari.
54
10. gamotanilia CekiT sabanko angariSidan salaroSi xelfasebis gasacemad 750 lari.
11. gacemulia xelfasebi salarodan 750 lari.
mogeTxovebaT:^
gansazRvroT da asaxoT mocemuli sameurneo operaciebis gavlena
aqtivebze, valdebulebebze da sakuTar kapitalze
aqtivi valdebuleba sakuTari

kapitali
Semcireba
operaciis Sinaarsi
#
Semcireba
Semcireba
zrda
zrda
zrda
1 daarsda sawarmo “nი-ნi”, Setanilia sabanko + +
angariSze damfuZnebelTa Senatani
SeZenilia Senoba
2 SeZenilia dazga +
3 SeZenilia saofise teqnika +
4 gadaxdilia momwodeblebze + +
5 SeZenilia masalebi
6 daixarja masalebi
7 daricxulia muSebze xelfasi
8 daekava saSemosavlo
9 gamotanilia CekiT sabanko angariSidan
10 gacemulia xelfasebi salarodan
11
sul
savarjiSo 13.
sameurneo operaciebi:
1. miRebulia mza produqcia warmoebidan 20000 laris;

2. salarodan gacemulia xelfasi 15000 laris:
3. SeZenilia Senoba 25000 laris Rirebulebis, Semdgomi gadaxdis pirobiT;
4. mogebidan Seqmnilia 10000 laris premirebis fondi.
mogeTxovebaT:
gansazRvroT balansze sameurneo cvlilebebiT gamowveuli cvlilebebis tipebi.
13. 1-li operacia: tipi;
me-2 operacia: tipi;
me-3. operacia: tipi;
me-4. operacia; tipi;
55
savarjiSo 14.
saaqcio sazogadoebis balansis monacemebia:
mimdinare valdebulebebi-----------------------------50000l.
grZelvadiani valdebulebebi-----------------------280000l.
sakuTari kapitali-----------------------------------------150000l.
Pasuxi 480000
mogeTxovebaT:
gansazRvroT aqtivebis sidide.
14. aqtivebis sididea-----------------lari.
savarjiSo 15.
saaqcio sazogadoebis balansis monacemebia:
mimdinare aqtivebi-------------------------------50000l.
mimdinare valdebulebebi-------------------30000l.
grZelvadiani valdebulebebi-------------12000l.
sakuTari kapitali-------------------------------58000lari.
mogeTxovebaT:
gansazRvroT grZelvadiani aqtivebis sidide.

Pasuxi 50000
15. grZelvadiani aqtivebis sididea-----------------------lari.
savarjiSo 16.
sawarmos monacemebi 2010 wlis 31 dekembris mdgomareobiT:
1. mza produqcia-------------------------------------------28000
2. gaunawilebeli mogeba------------------------------22000
3. Senobebi-----------------------------------------------------15000
4. nedleuli da masalebi-----------------------------5000
5. sawesdebo kapitali----------------------------------15800
6. gadasaxdeli xelfasebi----------------------------7000
7. erovnuli valuta rezident bankSi---------2000
8. grZelvadiani obligaciebi-----------------------6000
9. aramaterialuri aqtivebi--------------------------?
10. valdebulebebi mowodebidan--------------------1700
56
mogeTxovebaT:
moamzadoT balansi 2010 wlis 31 dekembris mdgomareobiT da gansazRvroT aramaterialuri

aqtivebis sidide:
16. 1. balansi
2010 wlis 31 dekembris mdgomareobiT
aqtivebi lari lari
mimdinare aqtivebi
1. mza produqcia 28000
2. erovnuli valuta rezident bankSi 2000
3. nedleuli da masalebi 5000
sul mimdinare aqtivebi 35000
1. Senobebi 15000
2.
sul aqtivebi
valdebulebebi
1. . gadasaxdeli xelfasebi 7000
2.
1. grZelvadiani obligaciebi 6000
sul valdebulebebi
sakuTari kapitali
1. sawesdebo kapitali 158000
2. gaunawilebeli mogeba 22000

2. aramaterialuri aqtivebis sidide tolia---------------------laris.
savarjiSo 17.
Sps "nazis" monacemebi:
manqana-danadgarebi------------------------------------45000lari.
sawesdebo kapitali-----------------------------------28000lari.
daumTavrebeli warmoeba---------------------------2000lari.
kompiuterebi-----------------------------------------------3500lari.
valdebuleba mowodebidan------------------------16500lari.
57
gadasaxdeli mogebis gadasaxadi--------------3000lari.
saqoneli------------------------------------------------------5000lari.
nedleuli da masalebi------------------------------16000lari.
moTxovnebi miwodebidan-----------------------------18000lari.
bankis grZelvadiani sesxebi----------------------25000lari.
bankis moklevadiani sesxebi----------------------26800lari.
grZelvadiani obligaciebi-------------------------20000lari.
gadasaxdeli dRg-----------------------------------------6000lari.
aveji da sameurneo invetari----------------------32000lari.
fuli sabanko angariSze-----------------------------3800lari.
mogeTxovebaT:
moamzadoT Sps "nazis" balansi likvidurobis zrdadobis mixedviT.
17. balansi
sul mimdinare aqtivebi sul mimdinare valdebulebebi

grZelvadiani aqtivebi grZelvadiani valdebulebebi

sul valdebulebebi
sakuTari kapitali
sul grZelvadiani aqtivebi sul sakuTari kapitali

sul aqtivebi sul valdebulebebi da sakuTari kapitali
savarjiSo 18.
materialuri maragebi-----------------------------------------------6200l.
naRdi fuli erovnul valutaSi------------------------------500l.
sawesdebo kapitali---------------------------------------------------7000l.
gadasaxdeli xelfasebi--------------------------------------------?
moklevadiano moTxovnebi-----------------------------------------15000l.
58
moklevadiani sesxebi-------------------------------------------------8000l.
ZiriTadi saSualebebi------------------------------------------------25000l.
grZelvadiani sesxebi-------------------------------------------------25000l.
gadasaxdeli gadasaxadebi-----------------------------------------6500l.
mogeTxovebaT:
moamzadoT balansi da gansazRvroT gadasaxdeli xelfasebis sidide.
18. 1. balansi
aqtivebi lari lari
mimdinare aqtivebi
1.
2
3.
1.
sul aqtivebi
valdebulebebi
1.
2.
3.
1.
sul valdebulebebi
sakuTari kapitali
1.
2. gadasaxdeli xelfasebis sididea--------------------------lari.
59
savarjiSo 19.
Sps "nazis" gaaCnia Semdegi monacemebi:
fuli sabanko angariSze-------------------------------20000l.

Senoba-------------------------------------------------------------15000l.
materialuri maragebi-----------------------------------24000l.
sawesdebo kapitali---------------------------------------25000l.
moklevadiani moTxovnebi------------------------------11000l.
bankis moklevadiani sesxebi-------------------------25000l.
moklevadiani valdebulebebi-----------------------16000l.
grZelavadiani sesxebi----------------------------------20000l.
moklevadian investiciebi----------------------------16000l.
mogeTxovebaT:
SeadginoT balansi:
19. balansi
jami jami
savarjiSo 20.
mogeTxovebaT: moxazoT naSTebi sadebetoa Tu sakredito qvemoT CamoTvlil angariSebze:
angariSis nomeri debeti krediti

1110 --------------------------------------------------------- d ---------------------- k
1320 --------------------------------------------------------- d ---------------------- k
1415 --------------------------------------------------------- d ---------------------- k
1430 --------------------------------------------------------- d ---------------------- k
1710 --------------------------------------------------------- d ----------------------- k
60
2120 -------------------------------------------------------- d ---------------------- k
3110 --------------------------------------------------------- d ------------------------ k
3130 --------------------------------------------------------- d ------------------------ k
5120 --------------------------------------------------------- d ------------------------ k
6110 --------------------------------------------------------- d ------------------------ k
7120 --------------------------------------------------------- d ------------------------ k
8130 --------------------------------------------------------- d ------------------------ k
8290 --------------------------------------------------------- d ------------------------ k
9110 ---------------------------------------------------------- d ------------------------ k
savarjiSo 21
mogeTxovebaT: SeavsoT qvemoT motanili cxrili nimuSis mixedviT.
saboloo
angariSis dasaxeleba balansTan naSTi
nomeri damokidebuleb debe- kre-diti
is mixedviT ti
1210 erovnuli valuta rezident bankebSi aqtiuri +
1220
1290
1320
1410
1430
1450
1610
1630
1640
1690
1720
1820
2120
2250
2310
2520
3130
3210
61
3330
3410
5110
5320
6110
7110
8210
9110
savarjiSo 22.
mogeTxovebaT: mocemul sameurneo operaciebze SeadgineT buRaltruli gatarebebi:
1) miRebulia nedleuli da masalebi 80 000 laris momwodeblebisagan Semdgomi gadaxdis

pirobiT
d _
k _
2) gacemulia sawyobidan nedleuli da masalebi 40000 laris mza produqciis dasamzadeblad

d_
k_
3) Caricxulia sabanko angariSze myidvelebidan 60 000 lari
d_
k_
4) gadaricxulia biujetSi sabanko angariSidan saSemosavlo gadasaxadi 8 000 lari, dRg 10 000 lari
d_
d_
k_
5) gagzavnilia mza produqcia myidvelebze 30 000 laris Semdgomi gadaxdis pirobiT

d_
k_
6) gamotanilia sabanko angariSidan CekiT salaroSi 500 lari

d_
k_
savarjiSo 23.
1. salarodan gacemulia personalze xefasebi 8600 lari;

2. nedleuli da masalebi SeZenilia 25000 laris, Semdgomi gadaxdis
pirobiT;
3. gadaricxulia saSemosavlo gadasaxadi sabanko angariSidan 2600 lari;
4. miRebulia warmoebidan mza produqcia 6000 lari.
mogeTxovebaT:
62
sameurneo operaciebis mixedviT SeadginoT buRaltruli gatarebebi.
23. buRaltruli AaRricxvis mTavari Jurnali
angariSis dasaxeleba aRniSvna debeti krediti

gadatanaze
TariRi
savarjiSo 24.
1. sabanko angariSze Caricxulia bankis moklevadiani sesxi 50000 lari;

2. salaroSi dabrunebulia angariSvaldebuli pirisagan dauxarjavi
samivlinebo Tanxa 100 lari;
3. SeZenilia Senoba 30000 laris Rirebulebis, Tanxa gadaricxulia
sabanko angariSidan;
4. naRd fulze SeZenilia 12000 laris moklevadiani aqciebi.
mogeTxovebaT:
TariRi angariSis dasaxeleba aRniSvna debeti krediti

da komentarebi gadatanaze
63
savarjiSo 25.
1. sabanko angariSze Caricxulia myidvelebidan 20000 lari valis

dasafaravad;
2. naRdi fuliT gadaxdilia ijaris Tanxa 500 lari;
3. daricxulia administraciul personalze xelfasi 7500 lari;
4. xelfasidan dakavebulia saSemosavlo gadasaxadi 560 lari.
mogeTxovebaT:

gadatanaze
TariRi da komentarebi
64
savarjiSo 26.
1. sabanko angariSidan gadaricxulia momwodeblebis davalianeba 26000 lari;

2. naRd angariSze gayidulia 6800 laris mza produqcia;
3. salarodan Setanilia sabanko angariSze 6800 lari;
4. sabanko angariSidan gadaricxulia winaswar gazeTebis misaRebad 250 lari.
mogeTxovebaT:

gadatanaze
savarjiSo 27.
1. bankis moklevadiani sesxiT dafarulia momwodeblebis davalianeba 8000

lari;
2. damfuZneblis mier Setanilia sadamfuZneblo Tanxa sabanko angariSze
2600 lari;
3. gadaxdilia salarodan dividendebi 6500 lari;
4. SeZenilia msubuqi avtomanqana 15000 laris, Semdgomi gadaxdis pirobiT.
mogeTxovebaT:
65
sameurneo operaciebis mixedviT SeadginoT buRaltruli gatarebebi

gadatanaze
savarjiSo 28.
1. salarodan gacemulia direqtorze avansi samivlinebo xarjebisaTvis 500 lari;

2. direqtorma warmoadgina 400 laris saavanso angariSi samivlinebo xarjebze;
3. daricxulia misaRebi procentebi 6000 lari;
4. sabanko angariSze Caricxulia misaRebi procentebi 6000 lari.
mogeTxovebaT:
66
gadatanaze
savarjiSo 29.
1. bankis moklevadian sesxze daricxulia gadasaxdeli procenti 1800 lari;

2. SeZenilia direqtoris mier 150 laris wignebi;
3. sabanko angariSidan dafarulia bankis moklevadiani sesxi 5000 lari;
4. naRdi fuliT SeZenilia 5000 laris masalebi.
mogeTxovebaT:

gadatanaze
67
savarjiSo 30.
1. Sps "nazim" gayida saqoneli 35000 laris, Semdgomi gadaxdis pirobiT;

2. sabanko angariSidan gadaricxulia saSemosavlogadasaxadi 3000 lari.
mogeTxovebaT:
sameurneo operaciebis mixedviT SeadginoT buRaltruli gatarebebi da miuTiToT dokumentebi,

romliTac formdeba aRniSnuli operaciebi.

gadatanaze
1-li operacia formdeba dokumentiT----------------------------------------------------------------
me-2 operacia formdeba dokumentiT------------------------------------------------------------
savarjiSo 31.
1. sabanko angariSidan gamotanilia fuli salaroSi 26000 lari;

2. salarodan gacemulia xelfasebi 12000 lari;
3. angariSvaldebul piris mier SeZenilia 14000 laris masalebi;
4. salarodan gacemulia angariSvaldebul pirze SeZenili masalebis
Rirebuleba 14000 lari;
5. miRebulia myidvelebidan valis dasafaravad naRdi fuli 50000 lari.
mogeTxovebaT:
sameurneo operaciebis mixedviT SeadginoT buRaltruli gatarebebi da miuTiToT dokumentebi,

romliTac formdeba aRniSnuli operaciebi.
68

gadatanaze
1-li operacia formdeba dokumentiT--------------------------------------------------------
me-2 operacia formdeba dokumentiT--------------------------------------------------------
me-3 operacia formdeba dokumentiT----------------------------------------------------------
me-4 operacia formdeba dokumentiT--------------------------------------------------------
me-5 operacia formdeba dokumentiT----------------------------------------------------------
savarjiSo 32.
1. Sps ,,nazi"_m gayida saqoneli Sps ,,diko"_ze 1000 laris, razedac warudgina angariS_faqtura;
2. SeZenilia kompiuteri 1000 laris, Tanxa gadaxdilia salarodan;
3. momwodeblebisagan miRebulia nedleuli da masalebi 5 000 laris, Semdgomi gadaxdis

pirobiT;
4. daxarjulia nedleuli da masalebi 3 000 laris, produqciis warmoebisaTvis;
5. daricxulia muSebze xelfasi 600 lari;
69
6. warmoebidan miRebulia 3 600 laris mza produqcia;
mogeTxovebaT:
1. sameurneo operaciebis registracia buRaltruli aRricxvis mTavar

JurnalSi;
2. mTavari saregistracio Jurnalidan informaciis gadatana mTavar wignSi gaxsnil angariSebSi.
Sps 32. ,,nazi"

mTavari Jurnali J.1

gadatanaze
mTavari wigni (registri)
angariSi # 1410 moTxovnebi miwodebidan da momsaxurebidan
70
TariRi angariSis dasaxeleba aRniSvna debe-ti kredi- saldo
gadata- ti
da komentarebi naze debe- kre-
ti diti
angariSi #6110 Semosavali realizaciidan

gadata- ti
ti diti
angariSi # 2160 ofisis aRWurviloba

gadata- ti
ti diti
angariSi # 1110 naRdi fuli erovnul valutaSi
71
gadata- ti debe- kre-
da komentarebi naze ti diti
angariSi # 1620 nedleuli da masalebi

gadata- ti
ti diti
angariSi # 3110 miwodebidan da momsaxurebidan warmoqmnili

valdebulebebi

gadata- ti
ti diti
angariSi #1630 daumTavrebeli warmoeba
72
angariSi # 3130 gadasaxdeli xelfasebi

gadata- ti
ti diti
angariSi # 1640 mza produqcia

gadata- ti
ti diti
savarjiSo 33.
sawarmo "toko"-s 31 dekembris mdgomareobiT angariSebis mixedviT gaaCnia Semdegi

naSTebi:
1. angariSi #1110 naRdi Ffuli erovnul valutaSi ------------------1200lari;
73
2. angariSi #1210 erovnuli valuta rezident bankSi ----------------50000lari;
3. angariSi #1410 miwodebidan da momsaxurebidan warmoqmnili moTxovnebi--2000lari;
4. angariSi # 3130 gadasaxdeli xefasebi--------------------------------------1200lari;
5. angariSi # 5150 sawesdebo kapitali-----------------------------------------40000lari,
6. angariSi #5140 sarezervo kapitali-------------------------------------------30000lari.
mogeTxovebaT:
moamzadoT buRaltruli balansi.
33. balansi
jami jami
savarjiSo 34.
1. Sps "nazi"-m SeiZina nedleuli da masalebi, Semdgomi gadaxdis pirobiT, Semdegi

momwodeblebisagan:
Sps "daTa"______________________________ 6000 lari;
Sps "nika"_______________________________ 4800 lari;
Sps "maTe"_______________________________9500 lari.
sul 20300 lari.
2. sabanko angariSidan davalianebis dasafaravad gadaricxulia Semdeg momwodeblebze:
Sps "daTa"______________________________5000 lari;
Sps "nika"_______________________________ 800 lari;
Sps "maTe"_______________________________500 lari.
sul 6300 lari.
mogeTxovebaT:
1. sameurneo operaciebis registracia buRaltruli aRricxvis mTavar JurnalSi;

2. mTavari saregistracio Jurnalidan informaciis gadatana mTavar wignsa da damxmare registrSi
gaxsnil angariSebSi;
3. damxmare registris angariSebis naerTis momzadeba.
34. Sps ,,nazi"

mTavari Jurnali J.1
74
gadatanaze
angariSi #1620 nedleuli da masalebi

gadata- ti
ti diti
angariSi # 3110 mowodebidan da momsaxurebidan warmoqmnili

valdebulebebi

gadata- ti
ti diti
75
valdebulebebis angariSis damxmare registri
momwodebeli "daTa"

gadata- ti
ti diti
momwodebeli "nika"

gadata- ti
ti diti
momwodebeli "maTe"

gadata- ti
ti diti
76
Sps "nazi"
valdebulebebis angariSebis naerTi
Sps "daTa"___________________
Sps "nika"____________________
Sps "maTe"___________________
sul ____________
savarjiSo 35.
1. Sps "nazi"-m gayida mza produqcia Semdgomi gadaxdis pirobiT Semdeg myidvelebze:
Sps "oazisi"_________________18000 lari ;
Sps "baraqa"__________________25000 lari;
Sps "imperiali"_______________6500 lari.
sul 49500 lari.
2. salaroSi miRebulia valis dasafaravad Sps "oazisi"-dan 15000 lari.
3. sabanko angariSze Caricxulia valis dasafaravad:
Sps "baraqa"_______________________15000 lari;
Sps "imperiali"____________________3800 lari.
sul 18800lari.
mogeTxovebaT:

Sps 35. ,,nazi"
mTavari Jurnali J.1

77
angariSi #1410 miwodebidan da momsaxurebidan warmoqmnili

moTxovnebi

gadata- ti
ti diti
angariSi # 6110 Semosavali realizaciidan

gadata- ti
ti diti
moTxovnebis angariSis damxmare registri

myidveli "oazisi"

gadata- ti
ti diti
myidveli "baraqa"
78
gadata- ti
ti diti
myidveli "imperiali"

gadata- ti
ti diti
Sps "nazi"
moTxovnebis angariSebis naerTi
Sps "oazisi"___________________
Sps "baraqa"____________________
Sps "imperiali"___________________
sul ____________________
savarjiSo 36.
1. Sps NA"nazi"-m SeiZina naRdi fuliT Semdegi saofise invetari:

kopiuteri __ 1500 lari;
faqsis aparati __ 1800 lari;
sul 3300 lari.
mogeTxovebaT:
79
36. Sps ,,nazi"

mTavari Jurnali J.1
angariSis dasaxeleba aRniSvna

TariRi debeti krediti
angariSi #2160 ofisis aRWurviloba
angariSis dasaxeleba aRniSvna debe-ti kredi- saldo

TariRi gadata- ti
ti diti
angariSi # 1110 naRdi fuli erovnul valutaSi

gadata- ti
ti diti
80
ofisis aRWurvilobis angariSis damxmare registri
kompiuteri

gadata- ti
ti diti
faqsis aparati

gadata- ti
ti diti
Sps "nazi"
ofisis aRWurvilobis angariSebis naerTi
kompiuteri__________________
faqsis aparati_______________
sul ___________
savarjiSo 37.
Sps "nazi"
1. balansi 1 dekemberi 2010 weli
81
Kkodi angariSebis dasaxeleba debeti Kkrediti
1110 naRdi fuli erovnul valutaSi 40 000

1210 50 000
1410 25 600
1620 8 200
1630 7 800
1640 14 000
2130 16 000
2160 5 200
3110 20 000
3130 7 800
3210 60 000
3310 2 600
4140 70 000
5150 6 400
jami: 166 800 166 800
2. dekemberSi Sesrulebuli sameurneo operaciebi:
1. Sps NA"nazi"-m SeiZina naRdi fuliT Senoba 20000 lari;

2. momwodeblisagan SeZenilia nedleuli da masalebi 5000 laris, Semdgomi gadaxdis pirobiT;
3. SeZenilia kompiuteri 1800 laris Rirebulebis, Tanxa gadaricxulia sabanko angariSidan;
4. gadaricxulia sabanko angariSidan momwodeblebis davalianebis dasafaravad 12000 lari;
5. sabanko angariSze Caricxulia myidvelebidan valis dasafaravad 22000 lari;
6. daxarjulia nedleuli da masalebi 6200 laris produqciis
warmoebaze;
7. daricxulia administraciul personalze xelfasi 4200 lari;
8. myidvelebze gagzavnilia produqcia 9800 laris, Semdgomi gadaxdis
pirobiT;
9. sabanko angariSidan gadaricxulia mogebis gadasaxadi 1900 lari;
10. mza produqcia 6800 laris miRebulia warmoebidan.
mogeTxovebaT:
1. asaxoT sameurneo operaciebi mTavar JurnalSi da mTavar wignSi;

2. SeadginoT sacdeli balansi da balansi 2010 wlis 31 dekembrisaTvis.
37. Sps ,nazi"

mTavari Jurnali J.1

gadatanaze
82
angariSi #

gadata- ti
ti diti
83
angariSi #

gadata- ti
ti diti
angariSi #

gadata- ti
ti diti
angariSi #
84
angariSi #

gadata- ti
ti diti
angariSi #

gadata- ti
ti diti
85
angariSi #

gadata- ti
ti diti
angariSi #

gadata- ti
ti diti
angariSi #

gadata- ti
ti diti
86
angariSi #

gadata- ti
ti diti
angariSi #

gadata- ti
ti diti
angariSi #
87
gadata- ti
ti diti
angariSi #

gadata- ti
ti diti
angariSi #

gadata- ti
ti diti
88
angariSi #

gadata- ti
ti diti
angariSi #

gadata- ti
ti diti
Sps "nazi"
sacdeli balansi
31 dekembris mdgomareobiT
89
kodi angariSis dasaxeleba debeti krediti
jami:
Sps "nazi"
balansi
31 dekembris mdgomareobiT

sul mimdinare aqtivebi sul mimdinare valdebulebebi

grZelvadiani aqtivebi grZelvadiani valdebulebebi

sul valdebulebebi
sakuTari kapitali

sul aqtivebi sul valdebulebebi da kapitali
savarjiSo 38.
1. Sps "nazi"-is damfuZnebelma sabanko angariSze Seitana sawesdebo

kapitalis Sesavsebad 20000 lari;
90
2. SeZenilia nedleuli da masalebi 5000 laris, Tanxa gadaricxulia
sabanko angariSidan;
3. mza produqciis warmoebaze daixarja masalebi 3000 laris;
4. daricxulia xelfasi muSebze 1500 lari;
5. mza produqcia 4500 lari miRebulia warmoebidan;
6. myidvelebze gagzavnilia mza produqcia 4000 lari, Semdgomi gadaxdis
pirobiT.
7. naRd angariSze gayidulia mza produqcia 500 laris.
mogeTxovebaT:
1. asaxoT sameurneo operaciebi mTavar JurnalSi da mTavar wignSi;
2. SeadginoT sacdeli balansi da balansi
38. mTavari Jurnali J.1

gadatanaze

angariSi #
91
gadata- ti
ti diti
angariSi #

gadata- ti
ti diti
angariSi #

gadata- ti
ti diti
92
angariSi #

gadata- ti
ti diti
angariSi #

gadata- ti
ti diti
angariSi #

gadata- ti
ti diti
93
angariSi #

gadata- ti
ti diti
angariSi #

gadata- ti
ti diti
angariSi #
94
gadata- ti
ti diti
sacdeli balansi
jami:
balansi


sul mimdinare aqtivebi sul grZelvadiani valdebulebebi

grZelvadiani aqtivebi sul valdebulebebi
sakuTari kapitali

savarjiSo 39. mTavari Jurnali J.1
95
gadatanaze
1 1210 2600
1410 2600
2 1110 55900
1210 55900
3 3130 32000
1110 32000
4 1410 15000
6110 15000
5 3320 850
1210 850
mogeTxovebaT: mocemuli buRaltruli gatarebebis safuZvelze aRadginoT sameurneo operaciis

Sinaarsi.
39. momxdari sameurneo operaciebia:
1.
2.
3.
4.
5.
savarjiSo 40.
Sps "nazi" sameurneo operaciebi seqtembris TveSi:
01.09 _ dafuZnda Sps "nazi" da Setanilia naRdi fuli salaroSi 45000 lari;
03.09 _ naRdi fuliT SeZenilia avtomanqana 20000 lari;
04.09 _ momwodeblebisagan kreditiT SeZenilia masalebi 15000 lari;
07.09 _ Sps miiRo gaweuli momsaxureobisaTvis fuli salaroSi 600 lari;
15.09 _ Sps gadaricxa ijaris Tanxa 2000 lari;
17.09 _ Sps gadaixada elenergiis Rirebuleba 500 lari;
18.09 _ Sps gawia momsaxureba da fuli ar miuRia 1500 lari;
96
21.09 _ Sps miiRo myidvelisagan avansad Tanxa 300 lari;
23.09 _ naRdi fuliT SeZenilia sakancelario masalebi 200 lari;
28.09 _ Setanilia salarodan fuli bankSi 600 lari;
30.09 _ gacemulia salarodan xelfasebi 1500 lari.
mogeTxovebaT:
SeadginoT buRaltruli gatarebebi sameurneo operaciebis mixedviT.
40 Sps ,,nazi"
mTavari Jurnali J.1

97
savarjiSo 41.
sameurneo operaciebi oqtombris TveSi:
5.10 _ damfuZnebelma biznesSi Cado naRdi fuli 10000 lari da Senoba

50000 lari;
8.10 _ SeZenilia Semdgomi gadaxdis pirobiT masalebi 5000 lari;
15.10 _ kompaniam SeiZina ori avtomanqana 12000 larad, SeZenisTanave
gadaxdil iqna
8000 lari, danarCeni Tanxa gadaxdili iqneba 20 dReSi;
19.10 _ kompaniam SeiZina sawvavi naRdi fuliT 1500 lari;
22.10 _ kompaniam gadaixada 500 lari reklamisaTvis;
25.10 _ kompaniam gagzavna produqcia sarealizaciod 8200 laris, aqedan
gayidvisTanave gadaxdil iqna salaroSi 4600 lari, darCenili Tanxa
gadaxdil iqneba 20 dReSi;
28.10 _ kompaniam gadaixada komunaluri momsaxurebisaTvis 600 lari;
31.10 _ gadaxdilia salarodan momwodeblebis davalianeba 1200 lari;
31.10 _ miRebulia salaroSi 3500 lari myidvelebidan.
mogeTxovebaT:
SeadginoT buRaltruli gatarebebi sameurneo operaciebis mixedviT.

TariRi gadatanaze
da komentarebi
98
savarjiSo 42.
Sps "nazi"-s 2010 wlis ianvris Tvis sameurneo operaciebi:
1. miRebulia fuli salaroSi bankidan 2500 laris _ salaros Semosavlis orderi #1;
2. gaiyida produqcia naRdi angariSsworebiT 300 lari _ salaros Semosavlis orderi #2;
3. produqcia miewoda myidvels 4000 laris sagadasaxado angariS_faqturiT #202566 seria
bb-15 da sasaqonlo zednadebi # 125, gadaxda unda moxdes 20 DdReSi;
4. miRebulia myidvelisagan 3500 lari _ salaros Semosavlis Oorderi #3;
5. daricxulia valdebuleba energo kompaniaze moxmarebuli elenergiis Rirebulebaze 600 lari _

sagadasaxado angariS_faqtura #171456 seria bb_15;
6. salarodan gacemulia xelfasi 2100 lari _ salaros gasavlis orderi #1.
mogeTxovebaT:

2. mTavari saregistracio Jurnalidan informaciis gadatana mTavar wignSi gaxsnil
angariSebze.
Sps "nazi"

gadatanaze
99
angariSi #

gadata- ti
ti diti
angariSi #
100
angariSi #

gadata- ti
ti diti
angariSi #

gadata- ti
ti diti
angariSi #
101
gadata- ti
ti diti
angariSi #

gadata- ti
ti diti
angariSi #

gadata- ti
ti diti
102
savarjiSo 43.
I. Sps "nazi"-s 2010wlis 1 agvistosaTvis gaaCnda Semdegi naSTebi:

_ naRdi fuli erovnul valutaSi-------------------------------------------60 000 l;
_ sawesdebo kapitali----------------------------------------------------------------60 000 l;
II. agvistos TveSi adgili hqonda Semdeg sameurneo operaciebs:
1. SeZenilia ofisis aRWurviloba salarodan---------------------------5 000l;
2. SeZenilia masalebi momwodeblebisagan kreditiT----------------8 000l;
3. daxarjulia masalebi produqciis dasamzadeblad----------------3 500l;
4. SeZenilia sawvavi benzini salarodan--------------------------------------2 500l;
5. gadaxdilia Senobis agvistos Tvis ijara salarodan--------------500l;
6. salarodan menejerze gacemulia samivlinebo avansi----------------200l;
7. daricxulia muSebze agvistos Tvis xelfasi--------------------------3 000l;
8. gacemulia agvistos Tvis xelfasi salarodan------------------------3 000l;
mogeTxovebaT:
1. mTavari wignis angariSebze sawyisi naSTebis gadatana;

3. mTavar saregistracio Jurnalidan informaciis gadatana mTavar wignSi;
43. Sps "nazi"

mTavari Jurnali J_1

gadatanaze
103
angariSi #

gadata- ti
ti diti
angariSi #

gadata- ti
ti diti
104
angariSi #

gadata- ti
ti diti
angariSi #

gadata- ti
ti diti
angariSi #
105
gadata- ti
ti diti
angariSi #

gadata- ti
ti diti
angariSi #

gadata- ti
ti diti
106
angariSi #

gadata- ti
ti diti
angariSi #

gadata- ti
ti diti
angariSi #
107
gadata- ti
ti diti
savarjiSo 44.
Sps "nazi"-s 2010 wlis 31 dekembris mdgomareobiT angariSebze gaaCnda Semdegi naSTebi:
# angariSebis dasaxeleba Tanxa

2 ucxouri valuta rezident bankSi 500
3 Senobebi 16 000
4 mza produqcia 30 000
5 sawesdebo kapitali 128 000
6 valdebulebebi mowodebiT 14 000
7 gadasaxdeli dRg 15 900
8 satransporto saSualebebi 25 000
9 moTxovnebi miwodebiT da momsaxurebiT 35 000
10 naRdi fuli ucxour valutaSi 2 000
11 moklevadiani investiciebi 2 000
12 manqana danadgarebi 40 000
13 miwa 60 000
14 gaunawilebeli mogeba 49 600
15 gadasaxdeli xelfasebi 13 300
16 saqoneli 20 000
17 nagebobebi 23 000
18 winaswar gadaxdili saijaro qira 10 000
19 moklevadiani sesxebi 68 700
20 sarezervo kapitali 44 700
21 masalebi 4 000
22 erovnuli valuta rezident bankSi 50 700
mogeTxovebaT:
1. movamzadoT
sacdeli balansi
108
buRaltruli balansi
2. buRaltrul balansSi muxlebi daalageT likvidobis mixedviT.
44. sacdeli balansi 31 dekemberi 2008 weli
# angariSebis dasaxeleba debeti krediti
sul:
109
balansi
31 dekemberi 2008 weli
aqtivebi 2008 w. 2008w.
ZiriTadi saSualebebi
1.
2.
3.
4.
5.
moklevadiani aqtivebi
maragebi
1.
2.
3.
jami
moTxovnebi
1.
2.
3.
jami
fuladi saSualebebi
1.
2.
3.
4.
5.
jami
sul moklevadiani aqtivebi:
sul aqtivebi:
sakuTari kapitali
1.
2.
3.
moklevadiani valdebulebebi
1.
2.
3.
4.
sul moklevadiani valdebulebebi
110
sul sakuTari kapitali da valdebulebebi
savarjiSo 45.
Sps "nazi"-s Tebervlis TveSi adgili hqonda Semdeg sameurneo operaciebs:
1. bankis moklevadiani sesxi Caricxulia sabanko angariSze-------------15000l;

2. SeZenilia masalebi sabanko angariSidan--------------------------------------------8000l;
3. gamotanilia sabanko angariSidan fuli da Tanxa miRebulia

salaroSi---------------------------------------------------------------------------------------------------5000l;
4. gacemulia salarodan angariSvaldebul pirze---------------------------------700l;
5. daricxulia administraciuli personalis xelfasi------------------------3000l;
6. gacemulia salarodan xelfasi-----------------------------------------------------------1900l;
7. gaucemeli xelfasi dabrunda bankSi---------------------------------------------------500l;
8. angariSvaldebulma pirma SeiZina sakancelario masalebi----------------600l;
9. dabrunebulia salaroSi angariSvaldebuli piris mier dauxarjavi
Tanxa------------------------------------------------------------------------------------------------------
100l;
10. gayidulia saqoneli da Tanxa Caricxulia sabanko angariSze-----4000l;
11. xelfasidan dakavebulia saSemosavlo gadasaxadi---------------------------600l;
12. dafarulia bankis moklevadiani sesxi sabanko angariSidan----------2000l;
mogeTxovebaT:
1. moaxdinoT sameurneo operaciebis registracia buRaltruli aRricxvis
mTavar saregistracio JurnalSi;
2. mTavari saregistracio Jurnalidan informacia gadaitanoT mTavar
wignis angariSebSi;
3. moamzadeT sacdeli balansi;
Sps "nazi"
mTavari Jurnali

2010 w. gadatanaze
111
mTavari wigni
angariSi #

gadata- ti
ti diti
angariSi #

gadata- ti
ti diti
angariSi #
112
gadata- ti
ti diti
angariSi #

gadata- ti
ti diti
angariSi #

gadata- ti
ti diti
113
angariSi #

gadata- ti
ti diti
angariSi #

gadata- ti
ti diti
angariSi #

gadata- ti
ti diti
114
angariSi #

gadata- ti
ti diti
angariSi #

gadata- ti
ti diti
Sps "nazi"
sacdeli balansi 28 Tebervali 2010 weli
115
sul:
savarjiSo 46.
Sps "nazi"-s sacdeli balansi 1 dekembris mdgomareobiT:
sacdeli balansi
ang.# angariSis dasaxeleba debeti krediti

1210 erovnuli valuta bankSi 21 000
1610 saqoneli 37 000
2130 Senobebi 25 000
2150 manqana-danadgarebi 40 000
3130 gadasaxdeli xelfasi 15 000
6110 Semosavali realizaciidan 60 500
5310 gaunawilebeli mogeba 29800
7200 gayiduli saqonlis TviTRirebuleba 22 000
7400 saerTo da administraciuli xarjebi 21 000
sul: 168 000 168 000
mogeTxovebaT moamzadoT:
1. angariSgeba mogebisa da zaralis Sesaxeb;
2. buRaltruli balansi.
46. angariSgeba mogebisa da zaralis Sesaxeb

Semosavali: lari lari
116
produqciis realizaciidan
sxva Semosavali
sul Semosavali
xarjebi:
gayiduli saqonlis TviTRirebuleba
sxva saoperacio xarjebi
sul xarjebi:
mogeba
balansi
1 dekembrisaTvis 2010 weli
aqtivebi 2008w. 2008w

ZiriTadi saSualebebi
1.
2.
moklevadiani aqtivebi
1.
2.
3.
sul moklevadiani aqtivebi
sul aqtivebi
sakuTari kapitali
1.
2.
valdebulebebi
moklevadiani valdebulebebi
1.
2.
sul moklevadiani valdebulebebi
sul sakuTari kapitali da valdebulebebi
savarjiSo 47.
Sps "nazi"-s sawarmos monacemebi:
1. sacdeli balansi
31 aprili 2010 weli

1210 erovnuli valuta bankSi 21 000
1610 saqoneli 37 000
117
2130 Senobebi 25 000
2150 manqana-danadgarebi 40 000
3130 gadasaxdeli xelfasi 15 000
5310 gaunawilebeli mogeba 12 300
7200 gayiduli saqonlis TviTRirebuleba 22 000
7400 saerTo da administraciuli xarjebi 21 000
sul: 168 000 168 000
2. maisis TveSi momxdari sameurneo operaciebi:

1. gadaricxulia momwodeblebze sabanko angariSidan 13000 lari;
2 gayidulia saqoneli naRdi angariSsworebiT 10000 lari;
3. gacemulia xelfasebi 12000 lari;
4. SeZenilia momwodeblebisagan Semdgomi gadaxdis pirobiT manqana-danadgarebi 4000
laris.
mogeTxovebaT:
gaiTvaliswinoT sameurneo operaciebiT gamowveuli cvlilebebi da momzadoT sacdeli balansi
2010 wlis 31 maisis mdgomareobiT:
mTavari Jurnali
mTavari wigni
angariSi #

gadata- ti
ti diti
118
angariSi #

gadata- ti
ti diti
angariSi #

gadata- ti
ti diti
angariSi #
119
angariSi #

gadata- ti
ti diti
angariSi #

gadata- ti
ti diti
angariSi #
120
angariSi #

gadata- ti
ti diti
angariSi #

gadata- ti
ti diti
angariSi #
121
gadata- ti
ti diti
angariSi #

gadata- ti
ti diti
angariSi #

gadata- ti
ti diti
122
Sps "nazi"
sacdeli balansi 31 maisi 2010 weli
sul:
balansirebis principebis gamoyeneba saaRricxvo ciklis damTavrebisas
savarjiSo 48.
Sps "nazi"-s finansuri weli iwyeba 1 ianvars da mTavrdeba 31 dekembers. Sps "nazi"-m 2010
wlis 1 agvistos gadaixada Senobis erTi wlis saijaro gadasaxadi 1 600 lari.
mogeTxovebaT
gansazRvroT 2010wlis 31 dekembris mdgomareobiT momzadebul finansur angariSgebaSi

asasaxavi:
1. mimdinare wlis saijaro xarji da winaswar gadaxdili ijara.
48. Sps " nazi"
1. mimdinare wlis saijaro xarji-----------------------------------------

2. winaswar gadaxdili ijara------------------------------------------------
savarjiSo 49.
1. Sps "nazi"-s sawyisi naSTebi angariSebis mixedviT 2010 wlis 1 ianvrisaTvis:

1. fuli bankSi-----------------------------------------------------------30 000l;
2. sawesdebo kapitali-----------------------------------------------30 000l.
2. 2010 wlis 15 ianvars Sps "nazi"-m sawarmoo saWiroebisaTvis
SeiZina Senoba 15 000 larad, Tanxa gadaxdilia sabanko angariSidan. Senobis gamoyenebis
vadaa 10 weli, salikvidacio Rirebuleba ki 1 000 lari.
mogeTxovebaT:
123
1. asaxoT buRaltrul aRricxvaSi sawyisi naSTebi da Senobis SeZenis
operacia;
2. gansazRvreT amortizirebadi Tanxa;
3. gansazRvreT Senobis amortizaciis wliuri norma;
4. miuTiTeT finansur angariSgebaSi sad da ra Tanxa aisaxeba SenobasTan dakavSirebiT.
49. Sps "nazi"

mTavari YJurnali
TariRi
2010w.
Sps "nazi"
mTavari wigni
angariSi 1210

gadata- ti
ti diti
angariSi 5150

gadata- ti
ti diti
124
angariSi 2130

gadata- ti
ti diti
angariSi 7455

gadata- ti
ti diti
angariSi 2230

gadata- ti
ti diti
125
2. Senobis amortizirebadi Tanxaa---------------------------------------------------------
3. Senobis amortizaciis wliuri normaa-----------------------------------------------
4. 2010 wlis finansur angariSgebaSi aisaxeba :
 buRaltrul balansSi
ZiriTadi saSualebebis jgufSi, Senobebi---------------------------------------------
 angariSgebaSi mogebisa da zaralis Sesaxeb
amortizaciis xarji--------------------------------------------------------------------------------
savarjiSo 50.
Sps "nazi"-m 2010 wlis pirvel seqtembers aiRo bankis sesxi 25 000 lari erTi wlis vadiT 18%-
iani ganakveTiT. sesxis ZiriTadi Tanxa procentTan erTad gadaxdili unda iyos 2011 wlis 1
seqtembers, sesxis vadis amowurvisas.
mogeTxovebaT:
1. asaxoT buRaltrul aRricxvaSi sesxis miRebis operacia;

2. ganvsazRvroT saangariSgebo wlis saprocento xarjis Tanxa da asaxeT igi buRaltrul
aRricxvaSi.
50. Sps "nazi"

mTavari YJurnali
TariRi
2010 w.
Sps "nazi"
mTavari wigni
angariSi 1210

gadata- ti
ti diti
126
angariSi 3210

gadata- ti
ti diti
angariSi 8210

gadata- ti
ti diti
angariSi 3410
127
gadata- ti
ti diti
1. saangariSgebo wlis saprocento xarjis Tanxaa---------------------lari.

2. 2010wlis finansur angariSgebaSi aisaxeba:
 buRaltruli balansSi
mimdinare valdebulebebi jgufSi:
moklevadiani sesxebi ---------------------------lari
gadasaxdeli procentebi-----------------------lari
 angariSgebaSi mogebisa da zaralis Sesaxeb
saprocento xarji-----------------------------------lari.
savarjiSo 51.
Sps "nazi"-m 1 dekembers SeiZina sadazRvevo polisi 1200 larad, romlis moqmedebis vada 1
welia.
mogeTxovebaT:
1. sameurneo operacia asaxoT buRaltrul aRricxvaSi;
2. saangariSgebo periodis bolos moaxdineT winaswar gadaxdili Tanxis koreqtireba.
Sps "nazi"
51. mTavari YJurnali
TariRi
2008 w. angariSis dasaxeleba aRniSvna debeti krediti
saangariSgebo periodSi dazRvevis xarjad aRiardeba---------------------------lari.
savarjiSo 52.
128
Sps "nazi"-m daiwyo muSaoba dekembris TveSi, Senoba aiRo ijariT da winaswar gadaixada 6
Tvis ijara 6000 lari;
mogeTxovebaT:
1. sameurneo operaciebi asaxoT BbuRaltrul aRricxvaSi;

2. saangariSgebo periodis bolos moaxdineT winaswar gadaxdili ijaris Tanxis koreqtireba.
Sps "nazi"
52. mTavari YJurnali
TariRi
2008 w.
dekembris Tvis kuTvnili saijaro gadasaxadi, romelic aRiardeba mimdinare periodis xarjad
tolia----------------------laris.
savarjiSo 53.
Sps "nazi"-s mTavari wignis angariSebis naSTebi 2010 wlis 30 seqtembrisaTvis:
# angariSebis dasaxeleba kodi Tanxa

2 masalebis xarji 7110 6000
3 xelfasis xarji 7410 1500
4 el. energiis xarji 7490 600
5 saijaro xarji 7420 1200
6 saprocento Semosavali 8110 700
7 saijaro Semosavali 8140 6000
mogeTxovebaT:
moamzadoT Sps "nazi"-s angariSgeba mogebis da zaralis Sesaxeb 2010wlis 30

seqtembrisaTvis.
53. Sps "nazi"

angariSgeba mogebisa da zaralis Sesaxeb
seqtemberi 2010w.
lari lari
129
Semosavali:
1.
2.
3.
sul Semosavali
xarjebi:
1.
2.
3.
4.
sul xarjebi
wminda mogeba
savarjiSo 54.
Sps "nazi"-s naSTebi 2010 wlis 1 dekembrisaTvis:
1. naRdi fuli erovnul valutaSi-------------------600 lari;

2. erovnuli valuta rezident bankSi--------------15500 lari;
3. moTxovnebi miwodebiT------------------------------------3000 lari;
4. ofisis aRWurviloba--------------------------------------5500 lari;
5. moTxovnebi personalis mimarT---------------------350 lari;
6. valdebulebebi mowodebidan-------------------------17500 lari;
7. gadasaxdeli xelfasebi---------------------------------2500 lari;
8. saSemosavlo gadasaxadi--------------------------------700 lari;
9. sawesdebo kapitali----------------------------------------4250 lari.
dekembris TveSi moxda Semdegi sameurneo operaciebi:
1.12 salaroSi gamotanilia fuli xelfasebis gasacemad 2500 lari;

1.12 salarodan gacemulia xelfasebi 2300 lari;
3.12 sabanko angariSidan gadaricxulia saSemosavlo gadasaxadi 700 lari;
5.12 gacemulia salarodan angariSvaldebul pirze 300 lari;
7.12 sabanko angariSidan dafarulia momwodeblebis davalianeba 1500
lari;
15.12 angariSvaldebulma pirma SeiZina sakancelario nivTebi 200 lari;
18.12 Sps gadaixada mimdinare Tvis saijaro qira 200 lari;
19.12 angariSvaldebulma pirma daabruna fuli salaroSi 450 lari;
25.12 Sps aiRo bankis moklevadiani sesxi 1000 lari da Tanxa Caricxulia
sabanko angariSze;
25.12 muSa-mosamsaxureebs daericxaT xelfasi 2500 lari;
26.12 Sps-m gadaixada komunaluri momsaxurebis xarji 200 lari;
28.12 Sps-m momsaxureba gauwia klients da gamoimuSava 4000 lari,
romelic Caricxulia sabanko angariSze.
mogeTxovebaT:
130
1. asaxoT sameurneo operaciebi buRaltrul aRricxvaSi;
2. moamzadoT sacdeli balansi da buRaltruli balansi.
54 Sps ,,nazi"
mTavari Jurnali J.1

TariRi debeti krediti
131
angariSi #

gadata- ti
ti diti
angariSi #

gadata- ti
ti diti
angariSi #

gadata- ti
ti diti
132
angariSi #

gadata- ti
ti diti
angariSi #

gadata- ti
ti diti
angariSi #

gadata- ti
ti diti
133
angariSi #

gadata- ti
ti diti
angariSi #

gadata- ti
ti diti
angariSi #

gadata- ti
ti diti
134
angariSi #

gadata- ti
ti diti
angariSi #

gadata- ti
ti diti
angariSi #

gadata- ti
ti diti
angariSi #
135
gadata- ti
ti diti
angariSi #

gadata- ti
ti diti
angariSi #

gadata- ti
ti diti
sacdeli balansi 31 dekemberi 2010 weli
136
sul:
balansi



sul mimdinare aqtivebi sul valdebulebebi
grZelvadiani aqtivebi sakuTari kapitali

savarjiSo 55.
I. Sps “nazi”-s 2010 wlis 1 dekembrisaTvis ericxeba naSTebi angariSebis mixedviT:

1. erovnuli valuta rezident bankSi _ 25000 lari;
2. sawesdebo kapitali _ 35000 lari;
3. moTxovnebi miwodebidan da momsaxurebidan _ 17500 lari;
4. saqoneli _ 28000 lari;
5. ZiriTadi saSualebebi _ 42000 lari;
6. gaunawilebeli mogeba _ 32000 lari;
7.. mowodebidan da momsaxurebidan warmoqmnili valdebulebebi _ 18000 lari;
8. bankis moklevadiani sesxebi _ 4500 lari;
9. bankis grZelvadiani sesxebi _ 23000 lari.
137
II. dekembris TveSi momxdari sameurneo operaciebi:
1. sabanko angariSidan SeZenilia saqoneli 23000 laris;

2. gayidulia 45000 laris saqoneli, Tanxa Caricxulia sabanko angariSze;
3. gayiduli saqonlis TviTRirebulebaa 42800 lari.
mogeTxovebaT:
1. mTavar wignSi gadaitanoT sawyisi naSTebi;
2. momxdari sameurneo operaciebi asaxoT buRaltrul aRricxvaSi;
3. SeadginoT sacdeli balansi;
4. daxuroT nominaluri angariSebi
5. SeadginoT mogebisa da zaralis angariSgeba da buRaltruli balansi.
55. Sps ,,nazi"

mTavari Jurnali J.1

TariRi da komentarebi gadatanaze

angariSi #
138
gadata- ti
ti diti
angariSi #

gadata- ti
ti diti
angariSi #

gadata- ti
ti diti
139
angariSi #

gadata- ti
ti diti
angariSi #

gadata- ti
ti diti
angariSi #

gadata- ti
ti diti
140
angariSi #

gadata- ti
ti diti
angariSi #

gadata- ti
ti diti
angariSi #

gadata- ti
ti diti
141
angariSi #

gadata- ti
ti diti
angariSi #

gadata- ti
ti diti
angariSi #

gadata- ti
ti diti
142
sacdeli balansi 31 dekembri 2010 weli
sul:
Sps "nazi"
31 dekemberi 2010w.
lari lari
Semosavali:
1.
2.
3.
sul Semosavali
xarjebi:
1.
2.
3.
4.
sul xarjebi
wminda mogeba
balansi
aqtivebi Tanxa valdebulebebi da sakuTari Tanxa

kapitali

sul mimdinare aqtivebi grZelvadiani valdebulebebi
143
sul valdebulebebi
sakuTari kapitali

sul aqtivebi sul valdebulebebi da sakuTari
kapitali
savarjiSo 56.
I. Sps “nazi”-s 2010 wlis 1 dekembrisaTvis ericxeba naSTebi Semdegi angariSebis mixedviT:
1. naRdi fuli erovnuli valutaSi _ 6000 lari;
2. erovnuli valuta rezident bankSi – 80000 lari;
3. nedleuli da masalebi _ 31000 lari;
4. mza produqcia – 18000 lari;
5. moklevadiani investiciebi _ 18000 lari;
6. sagadasaxado valdebulebebi _ 13000 lari;
7. moklevadiani moTxovnebi _ 2500 lari;
8. moklevadiani sesxebi _ 35000 lari;
9. miwis nakveTebi _ 10000 lari;
10. gadasaxdeli xelfasebi – 17000 lari;
11. gaunawilebeli mogeba – 45500 lari;
12. ofisis aRWurviloba – 6000 lari;
13. sawesdebo kapitali – 29000 lari;
14. grZelvadiani sesxebi – 22000 lari;
15. valdebulebebi momwodeblebTan – 25500 lari.
II. dekembris TveSi momxdari sameurneo operaciebi:
1. ijariT aRebulia mowyobiloba da gadaxdilia pirveli Tvis gadasaxdeli 1200 lari sabanko
angariSidan;
2. SeZenilia masalebi Sps ”daTo”-sagan 7000 laris, Semdgomi gadaxdis pirobiT;
3. daxarjulia warmoebaSi masalebi 4000 laris;
4. warmoebidan miRebulia mza produqcia 3500 laris;
5. Caricxulia sabanko angariSze myidvelebidan 1000 lari;
6. myidvelebze gagzavnilia produqcia 15000 laris (produqciis TviTRirebulebaa 10000 lari),
Semdgomi gadaxdis pirobiT;
7. daricxulia muSebze xelfasi 3000 lari;
8. xelfasidan dakavebulia saSemosavlo gadasaxadi 600 lari;
9. biujetSi gadaricxulia saSemosavlo gadasaxadi 600 lari;
10. sabanko angariSidan gamotanilia salaroSi xelfasebis gasacemad 2400 lari;
11. salarodan gacemulia xelfasi 2400 lari;
12. produqcia gayidulia naRdi angariSsworebiT 5000 laris (produqciis TviTRirebulebaa
3200 lari);
13. SeZenilia kreditiT saTbobi Sps “energetiki”-sagan 1200 laris;
14. gadaxdilia sabanko angariSidan satelefono momsaxurebisaTvis 500 lari;
15. sabanko angariSidan gadaricxulia Sps “ daTo”-ze valis dasafaravad 5000 lari;
16. SeZenilia sadazRvevo polisi erTi wlis vadiT – 1500 lari, dazRvevis periodi erTi welia;
17. gaegzavna myidvelebs produqcia – 3000 laris, Semdgomi gadaxdis pirobiT;
144
18. SeZenilia naRdi fuliT sakancelario masalebi – 200 laris;
mogeTxovebaT:
1. mTavar wignSi gadaitanoT sawyisi naSTebi;

2. momxdari sameurneo operaciebi asaxoT buRaltrul aRricxvaSi;
3. SeadginoT sacdeli balansi;
4. daxuroT nominaluri angariSebi
SeadginoT mogebisa da zaralis angariSgeba da buRaltruli balansi
56. Sps ,,nazi"

mTavari Jurnali J.1

debeti krediti
TariRi da komentarebi gadatanaze
145
146
angariSi #

gadata- ti
ti diti
angariSi #

gadata- ti
ti diti
angariSi #

gadata- ti
ti diti
147
angariSi #

gadata- ti
ti diti
angariSi #

gadata- ti
ti diti
angariSi #

gadata- ti
ti diti
148
angariSi #

gadata- ti
ti diti
angariSi #

gadata- ti
ti diti
angariSi #

gadata- ti
ti diti
149
angariSi #

gadata- ti
ti diti
angariSi #

gadata- ti
ti diti
angariSi #

gadata- ti
ti diti
150
angariSi #

gadata- ti
ti diti
angariSi #

gadata- ti
ti diti
angariSi #

gadata- ti
ti diti
angariSi #
151
gadata- ti
ti diti
angariSi #

gadata- ti
ti diti
angariSi #

gadata- ti
ti diti
angariSi #
152
gadata- ti
ti diti
angariSi #

gadata- ti
ti diti
angariSi #

gadata- ti
ti diti
angariSi #
153
gadata- ti
ti diti
sacdeli balansi 31 dekemberi 2010 weli
sul:
Sps "nazi"
31 dekemberi 2010w.
lari lari
Semosavali:
1.
154
2.
3.
sul Semosavali
xarjebi:
1.
2.
3.
4.
sul xarjebi
wminda mogeba
balansi


sul mimdinare aqtivebi sul grZelvadiani valdebulebebi

grZelvadiani aqtivebi sul valdebulebebi
sakuTari kapitali

155
angariSTa gegma
aqtivebi
1000 mimdinare aqtivebi
1100 naRdi fuli
1110 naRdi fuli erovnul valutaSi
1120 naRdi fuli ucxour valutaSi
1200 fuli sabanko angariSebze

1210 erovnuli valuta rezident bankebSi
1220 ucxouri valuta rezident bankebSi
1230 ucxouri valuta ararezident bankebSi
1290 fuli sxva sabanko angariSebze
1300 moklevadiani investiciebi

1310 moklevadiani investiciebi sawarmos fasian qaRaldebSi
1320 moklevadiani investiciebi saxelmw. fasian qaRaldebSi
1330 grZelvadiani investiciebis mimdinare nawili
1390 sxva moklevadiani investiciebi
1400 moklevadiani moTxovnebi

1410 moTxovnebi miwodebidan da momsaxurebidan
1415 saeWvo valebis rezervi
1420 moTxovnebi mekavSire sawarmos mimarT
1430 moTxovnebi sawarmos personalis mimarT
1440 moTxovnebi xelmZRvanelebisa da sameTvalyureo organoebis wevrebis mimarT
1450 moTxovnebi partniorebze gacemuli sesxebiT
1460 kapitalis Sevsebaze partniorebis grZelvadiani davalianebebis mimdinare nawili
156
1470 grZelvadiani moTxovnebis mimdinare nawili
1480 momwodeblebze gadaxdili avansebi
1490 sxva moklevadiani moTxovnebi
1500 moklevadiani saTamasuqo moTxovnebi

1510 miRebuli moklevadiani Tamasuqebi
1520 miRebuli grZelvadiani Tamasuqebis mimdinare nawili
1600 sasaqonlo materialuri maragebi

1610 saqoneli
1620 nedleuli da masalebi
1630 daumTavrebeli warmoeba
1640 mza produqcia
1690 sxva sawarmoo maragebi
1700 winaswar gaweuli xarjebi

1710 winaswar anazRaurebuli momsaxureba
1720 winaswar gadaxdili saijaro qira
1790 sxva winaswar gadaxdili xarjebi
1800 daricxuli moTxovnebi

1810 misaRebi dividendebi
1820 misaRebi procentebi
1890 sxva daricxuli moTxovnebi
1900 sxva mimdinare aqtivebi

1910 sxva mimdinare aqtivebi
2000 grZelvadiani aqtivebi

2100 ZiriTadi saSualebebi
2110 miwis nakveTebi
2120 daumTavrebeli mSeneblobebi
2130 Senobebi
2140 nagebobebi
157
2150 manqana-danadgarebi
2160 ofisis aRWurviloba
2170 aveji da sxva inventari
2180 satransporto saSualebebi
2190 ijariT aRebuli qonebis keTilmowyoba
2200 ZiriTadi saSualebebis cveTa

2230 Senobebis cveTa
2240 nagebobebis cveTa
2250 manqana-danadgarebis cveTa
2260 ofisis aRWurvilobis cveTa
2270 avejisa da sxva inventaris cveTa
2280 satransporto saSualebebis cveTa
2290 ijariT aRebuli qonebis keTilmowyobis cveTa
2300 grZelvadiani moTxovnebi

2310 miRebuli grZelvadiani Tamasuqebi
2320 finansur ijarasTan dakavSirebuli moTxovnebi
2330 moTxovnebi sawesdebo kapitalis Sevsebaze
2340 gadavadebuli sagadasaxado aqtivebi
2390 sxva grZelvadiani moTxovnebi
2400 grZelvadiani investiciebi

2410 grZelvadiani investiciebi sawarmoTa fasian qaRaldebSi
2420 grZelvadiani investiciebi saxelmw. fasian qaRaldebSi
2430 monawileoba sxva sazogadoebaSi
2490 sxva grZelvadiani investiciebi
2500 aramaterialuri aqtivebi

2510 licenziebi
2520 koncesiebi
2530 patentebi
2540 gudvili
2590 sxva aramaterialuri aqtivebi
158
2600 aramaterialuri aqtivebis amortizacia
2610 licenziebis amortizacia
2620 koncesiebis amortizacia
2630 patentebis amortizacia
2640 gudvilis amortizacia
2690 sxva aramaterialuri aqtivebis amortizacia
valdebulebebi
3000 mimdinare valdebulebebi
3100 moklevadiani valdebulebebi
3110 miwodebidan da momsaxurebidan warmoqmnili valdebu;ebebi
3120 miRebuli avansebi
3130 gadasaxdeli xelfasi
3140 roialti
3150 sakomisio gadasaxdelebi
3160 valdebulebebi sawarmos personalis winaSe
3170 valdebulebebi mekavSire sawarmos winaSe
3190 sxva moklevadiani valdebulebebi
3200 moklevadiani sesxebi

3210 moklevadiani sesxebi
3220 sesxebi partniorebisagan
3230 grZelvadiani sesxebis mimdinare nawili
3300 sagadasaxado valdebulebebi

3310 gadasaxdeli mogebis gadasaxadi
3320 gadasaxdeli saSemosavlo gadasaxadi
3330 gadasaxdeli d.R.g
3340 gadaxdili Dd.R.g
3350 gadasaxdeli aqcizi
3360 gadaxdili aqcizi
3370 socialuri gadasaxadi
3390 sxva sagadasaxado valdebulebebi
159
3400 daricxuli valdebulebebi
3410 gadasaxdeli procentebi
3420 gadasaxdeli dividendebi
3430 valdebuleba sagarantio momsaxurebaze
3490 sxva daricxuli valdebulebebi
4000 grZelvadiani valdebulebi

4100 grZelvadiani sasesxo valdebulebebi
4110 gasanaRdebeli obligaciebi
4120 gasanaRdebeli Tamasuqebi
4130 valdebulebebi finansur ijaraze
4140 grZelvadiani sesxebi
4190 sxva grZelvadiani sasesxo valdebulebi
4200 gadavadebuli gadasaxadi da sxva grZelvadiani valdebulebebi

4210 gadavadebuli mogebis gadasaxadi
4220 sxva grZelvadiani valdebulebebi
4300 anaricxebi
4310 sapensio uzrunvelyofis anaricxebi
4320 sxva anaricxebi
4400 gadavadebuli Semosavali

4410 gadavadebuli Semosavali
5000 sakuTari kapitali

5100 sawesdebo kapitali
5110 Cveulebrivi aqciebi
5120 privilegirebuli aqciebi
5130 gamosyiduli sakuTari aqciebi
5140 saemisio kapitali
5150 sawesdebo kapitali Sps-Si
160
5200 partniorTa kapitali (SezRuduli qonebrivi pasuxismgeblobis armqone
sazogadoebaSi)
5210 partniorTa kapitali
5300 mogeba-zarali
5310 gaunawilebeli mogeba
5320 daufaravi zarali
5330 saangariSgebo peroidis mogeba-zarali
5400 rezervebi da dafinanseba

5410 sarezervo kapitali
5420 ZiriTadi saSualebebis gadafasebis rezervi
5430 investiciebis gadafasebis rezervi
5490 sxva rezervebi da dafinanseba
6000 saoperacio Semosavlebi

6100 saoperacio Semosavlebi
6110 Semosavali realizaciidan
6120 gayiduli saqonlis dabruneba da fasdaTmoba
6130 Semosavali saeWvo moTxovnebidan
6190 sxva saoperacio Semosavlebi
7000 saoperacio xarjebi

7100 realizebuli produqciis TviTRirebuleba (produqciis mwarmoebel da
momsaxurebis sferos sawarmoebisaTvis)
7110 ZiriTadi masalebis danaxarjebi / SeZena
7120 pirdapiri xelfasi
7130 socialuri danaricxebi pirdapir xelfasze
7140 damxmare masalebis danaxarjebi / SeZena
7150 arapirdapiri xelfasi
7160 socialuri danaricxebi arapirdapir xelfasze
7170 cveTa da amortizacia
7180 remontis danaxarjebi
7185 sasaqonlo-materialuri maragebis koreqtireba
161
7190 sxva saoperacio xarji
7200 realizebuli saqonlis TviTRirebuleba (savaWro sawarmoebisaTvis)

7210 gayiduli / SeZenili saqoneli
7220 SeZenili saqonlis ukandabruneba an fasdaTmoba
7290 sasaqonlo-materialuri maragebis koreqtireba
7300 miwodebis xarjebi

7310 reklamis xarjebi
7320 Sromis anaZRaureba da sakomisio gasamrjelo
7330 Sromis anaZRaurebaze danaricxi
7340 transportirebisa da Senaxvis xarjebi
7390 sxva miwodebis xarjebi
7400 saerTo da administraciuli xarjebi

7410 Sromis anazRaureba
7415 socialuri danaricxebi
7420 saijaro qira
7425 saofise inventari
7430 komunikaciis xarjebi
7435 dazRveva
7440 remonti
7445 kompiuteris xarjebi
7450 sakonsultacio xarjebi
7455 cveTa da amortizacia
7460 saeWvo moTxovnebTan dakavSirebuli xarjebi
7470 sxva sagadasaxado xarjebi
7480 sagarantio xarjebi
7490 sxva saerTo xarjebi
8000 arasaoperacio Semosavlebi da xarjebi

8100 arasaoperacio Semosavlebi
8110 saprocento Semosavlebi
8120 dividendebi
162
8130 arasaoperacio mogeba
8190 sxva arasaoperacio Semosavlebi
8200 arasaoperacio xarjebi

8210 saprocento xarjebi
8220 arasaoperacio zarali
8290 sxva arasaoperacio xarjebi
9000 gansakuTrebuli da sxva Semosavlebi da xarjebi

9100 gansakuTrebuli Semosavlebi da xarjebi
9110 gansakuTrebuli Semosavlebi
9120 gansakuTrebuli xarjebi
9200 sxva xarjebi
9210 mogebis gadasaxadi
Sinaarsi
nawili I. Tematuri kiTxvebi--------------------------------------------------------G3
nawili II. buRaltruli aRricxvis testebi------------------------------ 16
nawili III. savarjiSo amocanebi-------------------------------------------------- 31

163
angariSTa gegma--------------------------------------------------------------------------- 152
164

ბუღალტრული აღრიცხვის საფუძვლები ნათელა ვაშაკიძე 2014

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ბუღალტრული აღრიცხვის საფუძვლები ნათელა ვაშაკიძე 2014

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ნათელა ვაშაკიძე, დეზდემონა მაღლაკელიძე

ბუღალტრული აღრიცხვის საფუძვლები

ელექტრონული ვერსია gaTvaliswinebulia ekonomikisa da biznesis fakultetis

recenzeნtebi: 1. profesori დალი სოლოღაშვილი

buRaltruli aRricxvis Sesavali

1. ram ganapiroba sameurneo aRricxvis warmoSoba – -------------------------------------

2. ra aris aRricxva - ----------------------------------------------------------------------------------------

5. sameurneo aRricxvis saxeebia - --------------------------------------------------------------------

6. buRaltruli aRricxva iyofa - ------------------------------------------------------------------

buRaltruli aRricxvis sagani da meTodi

8. buRaltruli aRricxvis Seswavlis sagania – --------------------------------------------

10. ra aris sameurneo saSualebaTa wyaroebi – ----------------------------------------------

11. ras ewodeba ZiriTadi aqtivebi -

12. ZiriTadi aqtivebi iyofa – ---------------------------------------------------------------------------

13. ras ewodeba sabrunavi aqtivebi - --------------------------------------------------------------

14. ras moicavs sabrunavi aqtivebi

15. ra aris ZiriTadi da damxmare masala

32. ra aris dokumentis rekviziti

34. daniSnulebis mixedviT dokumentebi iyofa –

42. finansuri angariSgeba aris –

49. Semosavali aris –

balansirebis principebi misi gamoyeneba buRaltrul aRricxvaSi

52. balansi aris –

58. rogor moqmedebs sameurneo operaciebi balansze –

buRaltruli aRricxvis angariSebi

73. ras niSnavs pasiuri angariSisaTvis debeti da krediti –

90. sakuTari kapitalis amsaxveli angariSebia –

balansirebis principebis gamoyeneba saaRricxvo ciklis

100. rogor aRiardeba Semosavlebi _

finansuri angariSgebis momzadeba

buRaltruli aRricxvis Teoriis testebi

buRaltruli aRricxvis Sesavali

2. sameurneo aRricxvaSi gamoiyeneba sazomi erTeulebi:

3. sameurneo aRricxvis sistema Sedgeba:

4. buRaltruli aRricxva warmoadgens:

5. buRaltruli aRricxvis Taviseburebebia:

buRaltruli aRricxvis Sesavali

8. sawarmos aqtivebs miekuTvneba:

9. sabrunavi anu moklevadiani aqtivebia:

10. grZelvadiani aqtivebia:

11. ZiriTadi saSualebebia:

12. sawarmos aqtivebSi ar Sedis:

13. sasaqonlo-materiაluri maragebis SemadgenlobaSi Sedis:

14. winaswar gaweul xarjebs warmoadgens:

15. moTxovnebi anu debitoruli davalianebebia:

16. aramaterialuri aqtivebia:

17. sawarmos aqtivebis formirebis wyaroebia:

18. sakuTari kapitalia:

20. grZelvadiani valdebulebebia:

21. moklevadiani valdebulebebia:L

22. buRaltruli aRricxvis meTodis elementebia:

23. bassi-iT buRaltruli aRricxvis principebia:

24. bass-iT buRaltruli aRricxvis ZiriTadi daSvebebia:

25. daricxvis meTodi gulisxmobs:

26. pirveladi aRricxva aris:

27. dokumenti aris:

28. dokumentis rekvizitia:

29. Sinaarsis mixedviT dokumentebi jgufdeba:

30. daniSnulebis mixedviT dokumentebi jgufdeba:

31. buRaltruli gaformebis dokumentebia:

32. dokumentebis unifikacia niSnavs:

33. dokumentbrunva aris:

34. inventarizacia aris: