Income tax
Income Statement
✅ Akkamitti Hojjenna?
Fakkeenya: Dhaabbata ABC
Dhaabbanni daldalaa ABC jedhamee waamamu kuni ji’a darbe keessa:
- Galii Guutuu (Gross Revenue) = Qarshii 500,000 argate.
- Garuu maamiltoonni tokko tokko meeshaa bitan sababa qulqullina hanqinaatiin
meeshicha bitan deebisanii Qarshii 10,000 deeffataniiru(Sales Return).
Baasiwwan Dhaabbatichi Baase:
- Baasii Bittaa (COGS) = 200,000
Hubadhu: COGS jechuun oomisha gurgurame oomishuuf baasii bahe jechuudha.
- Mindaa Hojjettootaa (Salaries & Wages) = 80,000
- Kiraa Iddoo Hojii (Rent) = 30,000
- Ibsaa fi Bishaan (Utilities) = 10,000
- Hir’ina Qabeenyaa (Depreciation) = 5,000
- Baasiwwan Biroo (Miscellaneous Expenses) = 5,000
- Gibira Bu'aa irratti = 30%
baasan yoo ta'e:
1. Galii Qulqulluu (Net Revenue) meeqa ta’a?
2. Bu’aa Gibira Duraa (Profit Before Tax) meeqa?
3. Gibira (Income Tax) isaa hoo meeqa dhufa?
4. Bu’aa Qulqulluu (Net Profit) meeqadha?
(Gaaffii kanaaf Microsoft Excel fayyadamii Income Statement hojjechuuf yaali.)
Deebii:
1. Galii Qulqulluu (Net Revenue) meeqa ta’a?
Qajeelcha: Galii Guutuu(Gross Revenue) irraa meeshaalee deebi’an (Sales Return)
hir’isi.
Kennamaa:
Total Revenue = 500,000
Sales Return = 10,000
Kanaaf,
Net Revenue = Total Revenue - Sales Return
= 500,000 - 10,000
= 490,000
✅ Galii Qulqulluu (Net Revenue) keenya qarshii 490,000 ta’a jechuudha.
2. Bu’aa Gibira Duraa (Profit Before Tax) meeqa?
Qajeecha: Galii Qulqulluu (Net Revenue) irraa Baasii Hunda (Total Expenses)
hir’isi.
Kennamaa:
Net Revenue = 490,000
Profit Before Tax barbaaduun dura Total Expenses beekuu qabna.
Total Expenses argachuuf immoo baasii hunda walitti idaana:
Total Expenses = COGS + Salaries + Rent + Utilities + Depreciation + Miscellaneous
Expenses
Total Expenses = 200,000 + 80,000 + 30,000 + 10,000 + 5,000 + 5,000 Total Expenses
= 330,000
Kana jechuun Total Expenses keenya qarshii 330,000 ta'a jechuudha.
Amma "Profit Before Tax" argachuu dandeenya.
Profit Before Tax = Net Revenue - Total Expenses
= 490,000 - 330,000
= 160,000
✅ Profit Before Tax keenya qarshii 160,000 ta’a jechuudha.
3. Gibira (Income Tax) isaa meeqa ta’a?
Qajeelcha: % 30 Bu’aa Gibira duraa (Profit Before Tax) irraa shallagi.
Income Tax argachuuf:
Income Tax = Profit Before Tax × 30%
= 160,000 × 30%
= 160,000 × 0.3
= 48,000
✅ Dhaabbatichi gibira (Income Tax) qarshii 48,000 kaffala jechuudha.
Amma booda Net Profit meeqa akka ta'e shallaguu dandeenya:
4. Bu’aa Qulqulluu (Net Profit) meeqa?
Qajeecha: Net Profit argachuuf Bu’aa Gibira Duraa (Profit Before Tax) irraa Gibira
(Income Tax) hir’isi.
Net Profit = Profit Before Tax - Income Tax
= 160,000 - 48,000
= 112,000
✅ Dhaabbatichi bu'aa qulqulluu qarshii 112,000 argate jechuudha.
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