ACCOUNTING BOOKS AND DOCS

CATEGORY OF BOOK  AND DOCUMENTS

NATURE OF BOOK

SUMMARY OF CONTENT

 

 

 

 

 

ACCOUNTING BOOKS AND DOCS

 

 Igitabo cy’abanyamuryango ba Koperative n’imigabane

Amazina yombi, Umurenge, Akagari ,Telefoni, ID, Igihe yinjiriye, Umugabane atanze, Igihe aviriyemo, Umuzungura, Umukono we.

Ibitabo by’isanduka (Cash book).

No y’igikorwa ,Itariki/Date; Igikorwa/libellee; Amafaranga yinjiye, ayasohotse, asigaye, imikono y’utanze n’uwakiriye ibintu

Ibimenyetso bihamya abanyamuryango bishyuye imigabane

-Recu : Amazina ya coop, utanze Frws,Impamvu,umukono na cachet bya coop.
-Bordereau de versement ;
-Bon de transfert cg payment order.

Ibitabo bya banki (bank book).

Noy’igikorwa,Itariki/Date; Igikorwa/Libellee; Debit, credit, solde.

Historiques z’amakonti yose (Bank history)

Date, Igikorwa/libellee, Izina ry’uwabikije, izina ry’ubikuje, amafaranga yabikijwe, ayabikujwe, asigaye. 

Urutonde rw’abasinyateri kuri konti (Signatories)

No, izina rya Bank, No ya konti,Izina ry’umusinyateri,igihe yabaye cg yavuye ku businyateri.

Ibimenyetso bihamya ikoreshwa ry’amafaranga (cash outflow evidences).

Decharge iba iriho:
-Izina ry’utanze amafaranga/Coop
-Izina ry’uhawe amafaranga, Impamvu Frws yose atanzwe;
-Umukono w’uhawe amafaranga

Ibimenyetso bihamya iyinjiza ry’amafaranga (cash in evidences).

Recu/reiceipt: Iba iriho
Amazina ya coop, utanze Frws,Impamvu,umukono na cachet bya coop.

Urutonde rw’imitungo iramba (List of immovables).

No, izina ry’umutungo, igihe wakiriwe, agaciro wakiriweho, ubwisazure, agaciro gasigaye

Urutonde rw’imitungo itaramba (List of immovables)

No, izina ry’umutungo, igihe wakiriwe, agaciro wakiriweho, ubwisazure, agaciro gasigaye.

Ibitabo by’imyenda  (books of debts and credits).

Itariki y’umwenda, Amazina y’uhawe/gc utanze umwenda;      Impamvu y’umwenda; Amafaranga atanzwe/Asigaye; Amafaranga yishyuwe; Amafaranga asiagaye, umukono w’uhawe umwenda.

Ifoto y’umutungo wa Koperative buri(Balance sheet)

Inkomoko: Imari shingiro,imyenda y’igihe Kirekire, imyenda y’igihe kigufi.
Agaciro k’imitungo: Ibiramba, ibitaramba,

Ifishi y’igenanyungu (Income statement)

-Inyungu zose (ncomes in details)
-Ibyahombeje koperative byose (Expenses in details)

Itegura ry’amakonte y’icungamari (Ledger Book)

-Acounts of assets (bebit movements, credit movements, balance)
-Acounts of liabilities (bebit movements, credit movements balance)
-Shareholding accounts ((bebit movements, credit movements balance);
-Income statement accounts (bebit movements, credit movements balance)

Igitabo/Amafishi y’ibibitswe ( stock statement)

Itariki byinjiye cg bisohotse, amazina y’ibintu(articles) ingano y’ibyinjiye n’agaciro kabyo, ingano y’ibisohotse n’agaciro, ibisigaye n’agaciro

Urupapuro rusohora muri stock (Stock exit note)

Itariki/Date; Igikorwa/libellee; ingano y’ibisohotse, iamazina n’mikono y’utanze n’uwakiriye ibintu

Urupapuro rwiniza muri stock (Stock entry note)

Itariki/Date; Igikorwa/libellee; ingano y’ibyinjiye, amazina n’ imikono y’utanze n’uwakiriye ibintu

Ibitabo by’imisaruro (Book of crop  collection)

Umusaruro winjiye: Itariki, Amazina y'abagemuye umusaruro,
,Ibiro byagemuwe,Igiciro,Ikiguzi cyose, Amafaranga yishyuwe
/Kg,Umukono w’uwakiriye umusaruro Umukono
w’uwatanze umusaruro.

Umusaruro wasohotse: Itariki, Amazina y’abaguze umusaruro /rwiyemezamirimo, ingano yagemuwe,    muwe, Igicuruzo kuri inite1,Igicuru cyose, amafaranga yishyuwe ,No ya facture cg Resi, Umukono w’uwakiriye umusaruro Umukono w’uwatanze umusaruro.