1. b buRaltruli aRricxva awarmoebs ganxorcielebuli operaciebis

wigni F3-is 2013 wlis ianvris gamocdis pasuxi

1

1. b

buRaltruli aRricxva awarmoebs ganxorcielebuli operaciebis Caweras

SesrulebisTanave da Semdeg mis ganzogadebas finansuri angariSgebis formiT.

finansuri aRricxva aRwers aRricxvis produqts gare moxmarebisaTvis.

2. a

sawyis neto aqtivebs + kapitalis Cadeba + mogeba _ amoReba = saboloo neto aqtivebs

sawyis neto aqtivebs + $4,900 + $4,000 - $2,100 = $9,500

sawyisi neto aqtivebi = sawyis kapitals = $2,700

3. d

$ $

gayidvebidan amonagebi 128,400

gayiduli saqonlis TviTRirebuleba:

sawyisi maragi 6,700

Sesyidva 72,500

saqonlis Semotana 1,150

saboloo maragi (7,100)

(73,250)

saerTo mogeba 55,150

xarjebi (38,000)

gacemuli fasdaTmoba (975)

miRebuli fasdaTmoba 1,950

wminda mogeba 18,125

4. g

banki

$ $

p/d naSTi 3,560 amoReba (4 x $400) 1,600

fasdaTmobis Semdeg miReba 1,140

myidvelisagan miReba 800

salarodan fulis Semosvla 2,400 p/b naSTi 6,300

7,900 7,900

5. b


2

maragi unda Sefasdes TviTRirebulebasa da neto sarealizacio Rirebulebas Soris

umciresiT. fasis Canacvlebis meTodi uadgiloa.

6. d

$

fasi 2012 wlis 7 ivliss 77,900

gayidva wlis bolos Semdeg (100/125 x $13,000) 10,400

Sesyidva wlis bolos Semdeg (8,500)

fasi 2012 wlis 30 ivniss 79,800

7. b

maragi rom ar yofiliyo saboloo maragis Tavdapirvel daTvlaSi CaTvlili,

maragis saboloo naSTi gaizrdeboda $2,000-iT (umciresi TviTRirebulebasa da

neto sarealizacio Rirebulebas Soris). radgan maragis saboloo naSTi gaizarda

$2,000-iT, gayiduli saqonlis TviTRirebuleba $2,000-iT dabalia da mogeba

$2,000-iT gazrdilia.

8. a

brunvis gadasaxadi

$ $

gadasaxadi Sesyidvaze

($36,000 x 17.5%)

6,300.0 gadasaxadi gayidvaze

($55,225 x 17.5/117.5)

8,225

p/b naSTi 1,925

8,225 8,225

p/d naSTi 1,925

9. g $

gayidvebi dRg-is gareSe 45,000

Sesyidvebi dRg-s gareSe (36,000)

9,000

gadasaxdeli gadasaxadi @x 10% 900

radgan gayidva Warbobs Sesyidvas, dRg-is sxvaoba unda gadauxadon biujets.

10. d


3

Tu gadaxdili brunvis gadasaxadi aWarbebs miRebuls, maSin sawarmos biujeti

ubruneben sxvaobas.

gayidvebidan amonagebi da Sesyidva asaxulia dRg-is gareSe.

dRg-is dabruneba SeuZlebelia konkretul xarjebsa (magaliTad, rogoricaa

klientis garToba) da Sesyidvebze (magaliTad, manqanebi).

11. d

mogebisa da zaralis angariSi _ (5/12 x $12,000) + (7/12 x $15,000) $13,750

balansi _ 1 ianvars moijaris mier gadaxdili $3,750-dan 2/3 x $3,750 = $2,500

aris winaswargadaxda. vinisaTvis es gadavadebuli Semosavalia, e.i. winaswar

miRebuli Semosavali – valdebulebaa.

12. g

dazRveva 2011 wlis 1 ivlisidan 2012 wlis 30 ivnisamde iyo

$6,600 x 100/110 = 6,000

mogebisa da zaralis angariSis xarji:

6 Tvis $6,000–ad plus 6 Tvis $6,600-ad = $3,000 + $3,300 = $6,300

13. b

mogebisa da zaralis angariSgebaSi unda aRiricxos procentis xarji, romelic

warmoiqmna 1 ianvridan (roca sesxi amoiRes) 30 seqtembramde (wlis bolos). e.i.

9/12 x 12% x $50,000 = $4,500. es monacemi Seicavs procentis sam gadaxdas.

Tumca, radgan mxolod procentis ori gadaxda ganxorcielda (1 aprils da

1 ivliss), mesame gadaxda unda ganxorcielebuliyo 1 oqtombers, romelic moicavs

3 Tves seqtembris CaTvliT. mesame gadaxda unda daericxos:

3/12 x 12% x $50,000 = $1,500.

14. d

gayidvebis Jurnalis makontrolebeli angariSi

$ $

p/d naSTi 69,000 miRebuli fuli 459,800

kreditiT gayidva

(damabalansebeli)

556,180 kontra 2,400

gacemuli fasdaTmoba 35,780

uimedo valebi 37,200

p/b naSTi 90,000

625,180 625,180


4

p/d naSTi 90,000

mTliani gayidva = kreditiT gayidva + naRdi angariSsworebiT gayidva

= $556,180+ $48,000 = $604,180

SeniSvna

miRebuli fasdaTmoba Sesyidvis Jurnalis makontrolebeli angariSis Canaweria.

debitoruli davalianebis anaricxis gazrdis oradi gatareba aris: debeti uimedo valebis xarji 12,500

krediti debitoruli davalianebis anaricxebi 12,500

15. a

naRdi angariSsworebiT ganxorcielebuli gayidva gavlenas ar axdens debitorul

davalianebaze.

miRebuli fasdaTmoba gavlenas axdens kreditorul davalianebaze da ara

debitorul davalianebaze.

debitoruli davalianebis anaricxi gavlenas ar axdens debitoruli davalianebis

odenobaze, magram Camowerili konkretuli vali gavlenas axdens debitoruli

davalianebis odenobaze.

debitoruli davalianeba

$ $

p/d naSTi 75,000 gacemuli fasdaTmoba 31,500

gayidva (kreditiT) 715,000 Camowerili uimedo valebi 21,000

miRebuli fuli (damabalansebeli) 659,050

p/b naSTi 78,000

790,000 790,000

16. a

$

Camowerili uimedo valebi (1,600 + 1,100) 2,700

uimedo valebis dabruneba (700)

debitoruli davalianebis anaricxebis Semcireba (400)

xarji mogebisa da zaralis angariSSi 1,600

17. b

$

cveTis daricxva SeZenil aqtivze: 20% x $24,000 x 6/12 = 2,400


5

cveTis daricxva gasul aqtivze: 20% x $42,000 x 9/12 = 6,300

cveTis daricxva sxva aqtivebze: 20% x (480,000 – 42,000) = 87,600

96,300

18. a

$

Rirebuleba 5,000

1-li weli (20% x 5,000) (1,000)

me-2 weli (20% x 4,000) (800)

me-3 weli (20% x 3,200) (640)

sabalanso Rirebuleba gasvlis dros 2,560

gayidvidan amonagebi 2,200

aqtivis gasvlisas warmoqmnili zarali 360

SeniSvna: narCeni Rirebuleba gavlenas ar axdens naSTis Semcirebis meTodiT cveTis

gamoTvlaze.

19. g

$mln

grZelvadiani aqtivis TviTRirebuleba 20.80

dagrovili cveTa (0.24)

sabalanso Rirebuleba 20.56

gadafasebis Tanxa 30.00

gadafasebis rezervSi gadasatani odenoba 9.44

20. b

SeRebva da SuSebis Secvla SekeTebis mizniT `amonagebis danaxarjia~ da mogebisa

da zaralis angariSgebaSi unda aRricxos xarjad. manqanis SeZena misi gayidvis

mizniT imas niSnavs, rom manqana sawarmosaTvis maragia da ara grZelvadiani aqtivi.

Senobis SeZenisas warmoqmnili legaluri gadasaxadi Sedis Senobis

TviTRirebulebaSi da, amgvarad, grZelvadiani aqtivis TviTRirebulebis nawilia,

e.i. kapitaluri danaxarjia.

21. a


6

SeiZleba sacdeli balansi balansdebodes, magram es imas ar adasturebs, rom

buRaltrul CanawerebSi Secdoma ar aris daSvebuli. sacdel balansSi mxolod is

Secdomebia gaSuqebuli, romelic Jurnaluri gatarebebidanaa wamosuli da debeti

da krediti araTanabradaa gatarebuli.

22. g

debeti krediti

$ $

mowyobilobebi 250,000

cveTis anaricxebi 60,000

maragi 11,500

saaqcio kapitali 100,000

dagrovili mogeba 52,500

debitoruli davalianeba 21,750

saqonlis Semotana 750

debitoruli davalianebis anaricxebi 1,700

bankis overdrafti 505

kreditoruli davalianeba 17,950

gayidvebidan amonagebi 250,040

Sesyidvebi 179,850

gayidvebis ukan dabruneba 5,150

wvrilmani xarjebi 7,000

gacemuli fasdaTmoba 670

damxmare angariSi 6,025

482,695 482,695

23. g

gayidvebis Jurnalis makontrolebeli angariSi

$ $

p/d naSTi 138,944

kreditiT gayidva 1,394,208 miRebuli fuli 1,373,824

uimedo valebi 3,394

gayidvis ukan dabruneba 6,008

p/b naSTi 149,926

1,533,152 1,533,152


7

24. a

$

p/d naSTi 300

Semosvla

qseroaslebis gadaReba 50

banki 1,000

gadaxda

Cekis ganaRdeba (180)

gadaxda (damabalansebeli) 770

p/b naSTi 400

25. d

kreditoruli

davalianebis

angariSi

momwodeblis

angariSi

$ $

monacemebi kiTxvidan 460 7,960

Ceki (1) (540)

ukan dabrunebuli saqoneli (2) (360)

kintra (3) (6,400)

koreqtirebuli naSTi 460 660

darCenili sxvaoba: 660 - 460 = 200

26. g

a da b pasuxebi gamoiwvevs makontrolebel angariSSi Secdomebs. g pasuxi ar

moaxdens arc erT jamze gavlenas, Tumca ori myidvelis individualur angariSebSi

daSvebulia Secdomebi, ris gamoc erTis naSTi metia da meoris naSTi imave

odenobiT naklebia. d pasuxi gamoiwvevs Secdomas myidvelebis individualuri

angariSebis naSTebis jamSi.

27. g

Sesyidvis pirveladi gatarebis Jurnali daklebulia $250-iT (e.i. mTliani cifri

$250-iT naklebia, vidre unda iyos). amitom Sesyidvis angariSi dadebetda da

Sesyidvis Jurnalis makontrolebeli angariSi dakreditda $250-iT.


8

gayidvis pirveladi gatarebis Jurnali gadaWarbebulia $350-iT. amitom gayidvis

angariSi dakreditda da gayidvebis Jurnalis makontrolebeli angariSi dadebetda

$350-iT.

am Secdomebis gamo, makontrolebeli angariSebis naSTebi unda gakoreqtirdes da

mogeba Semcirdes ($250 + $350) $600-iT, gayidvebis SemcirebiTa da Sesyidvebis

gazrdiT.

arc erTi Sescdoma gavlenas ar axdens momwodeblebisa da myidvelebis indivi-

dualur angariSebze.

28. b

$

salaros wignis naSTi (17,940)

bankis xarjebi (1,100)

koreqtirebuli salaros wignis naSTi (19,040)

$

naSTi bankis amonaweris mixedviT (damabalansebeli) (22,400)

warudgeneli Cekebi (6,550)

daukreditebeli depoziti 10,760

bankis Secdoma (850)

koreqtirebuli salaros wignis naSTi (19,040)

29. g

salaro

$ $

sawyisi naSTi 23,920 gaunaRdebeli Ceki 600

Secdoma: miReba Caiwera rogorc

gadaxda (2x$390)

780 bankis sakomisio 100

p/b naSTi (= bankis

koreqtirebuli naSTi)

24,000

24,700 24,700

$

naSTi bankis amonaweris mixedviT 13,400


9

warudgeneli Cekebi (1,400)

koreqtirebuli salaros wignis naSTi 12,000

30. b salaro

$ $

naSTi 1,245

bankis sakomisio 25

gaunaRdebeli Ceki 70

koreqtirebuli naSTi 1,150

1,245 1,245

31. g

1. gakeTda Tanabari sadebeto da sakredito Canaweri (Tumca, araswor angariSSi

sadebeto gatareba) da am SemTxvevaSi damxmare angariSSi gasworeba ar

moiTxoveba.

2. gakeTebulia Tanabari sadebeto da sakredito gatareba da amitom damxmare

angariSis gaxsna ar aris saWiro.

3. gacemuli fasdaTmobis swori gatareba aris:

debeti gacemuli fasdaTmoba

krediti gayidvebis Jurnalis makontrolebeli angariSi (debitorebi).

Secdoma warmoqmnis or kredits (swor Canawers gayidvebis Jurnalis

makontrolebel angariSSi da araswors miRebuli fasdaTmobis angariSSi).

roca oradi gatarebaa darRveuli, damxmare angariSi unda gaixsnas.

4. saxelfaso angariSis debetis mxaris daklebiT dajameba gamoiwvevs araswori

naSTis gadatanas. am Secdomis gamo, sacdeli balansi ar dabalansdeba da

damxmare angariSis gaxsna iqneba saWiro.

32. g

unda gakeTebuliyo gakeTda gatareba gasworeba

d-ti Sesyidva $2,000 d-ti Sesyidva 2,350

d-ti damxmare angariSi $350

d-ti dRg $350 d dRg $350 k-ti Sesyidva $350


10

k-ti Sesyidvebis Jurnalis

makontrolebeli

angariSi $2,350

k Sesyidvebis Jurnalis

makontrolebeli

angariSi $2,350

(k-ti damxmare angariSi

$350)

Sesyidvebi (da gayidvebi) aRiricxeba dRg-is gareSe.

kreditoruli (da debitoruli) davalianebebi aRiricxeba dRg-is CaTvliT.

33. a

damxmare angariSi

$ $

sacdeli balansis sxvaoba 600 arasworad Cawerili

debitoruli davalianebis

anaricxis Semcirebis aRricxva

1,008

gayidvebis angariSis daklebuli

odenoba

180

p/b/ naSTi 228

1,008 1,008

p/d naSTi 190

miRebuli ijaris dakrediteba gadasaxdeli ijaris angariSze gavlenas ar axdens

damxmare angariSze, radgan oradi Cawera daculia, magram Secdomaa daSvebuli

araswor angariSSi Caweris gamo.

34. a

unda gakeTebuliyo gakeTda gatareba gasworeba

1. d gazis xarjebi $210 d gazis xarjebi $120 d gazis xarjebi $90

k salaro $210 k salaro $210 k damxmare angariSi $90

(d damxmare angariSi $90)

2. d gacemuli fasdaTmoba k miRebuli fasdaTmoba

$25

d gacemuli fasdaTmoba

$25


11

$25

k gayidvebis Jurnalis

makontrolebeli angariSi

$25

k gayidvebis Jurnalis

makontrolebeli angariSi

$25

d miRebuli fasdaTmoba

$25

(d damxmare angariSi $50)

k damxmare angariSi $50

3. d banki $35 d banki $35 d damxmare angariSi $35

k procenti $35 (k damxmare angariSi $35) k procenti $35

damxmare angariSi

$ $

p/d naSTi (damabalansebeli) 105 Secdoma 1 90

Secdoma 3 35 Secdoma 2 50

140 140

35. d

kompiuteruli sistema SeiZleba nawilebad daiyos iseve, rogorc xeliT

aRricxvis sistema. TiToeul nawils mimarTavs mxolod is personali,

romelsac amis ufleba (avtorizacia) gaaCnia.

kompiuterizebuli mTavari wigni ufro debetebisa da kreditebis

CamonaTvalia, vidre T angariSebis erToblioba. Tumca, oradi Cawera

mainc sruldeba.

36. b

$ $ %

gayidvebidan amonagebi (349,650 – 2,292) 347,358 125%

gayiduli saqonlis TviTRirebuleba

maragis sawyisi naSTi 24,548

Sesyidva (273,054 – 2,168) 270,886


12

maragis saboloo naSTi (damabalansebeli) (17,548)

$347,358 x 100/125 (277,886) 100%

saerTo mogeba 69,472 25%

37. d

$ $ %

gayidvebidan amonagebi 756,000 140

gayiduli saqonlis TviTRirebuleba

maragis sawyisi naSTi 29,160

Sesyidva (damabalansebeli) 550,140

maragis saboloo naSTi (39,300)

$100/140 x 756,000 (540,000) 100

saerTo mogeba 216,000 40

Sesyidvebis Jurnalis makontrolebeli angariSi

$ $

p/d naSTi 35,736

momwodeblebisaTvis gadaxdili

fuli (damabalansebeli) 544,356 Sesyidva

(kreditiT da naRdi)

550,140

p/b naSTi 41,520

585,876 585,876

38. g

pasuxis gasacemad SeiZleba dagWirdeT yvela variantis Semowmeba.

saerTo mogeba 57,600 = 40%

gayiduli saqonlis TviTRirebuleba 144,000

$

gayidvebi 201,600

gayiduli saqonlis TviTRirebuleba (144,000)

saerTo mogeba 57,600

39. d

giorgi kaxa aleko sul


13

$ $ $ $

31.12.11 dasrulebuli 6 Tvis

proporcia 3:2 252,000 168,000 420,000

30.06.12 dasrulebuli 6 Tvis

uimedo vali

3/5 x $70,000 / 2/5 x $70,000 (42,000) (28,000) (70,000)

proporcia 4:3:3 280,000 210,000 210,000 700,000

damabalansebeli

mogeba 450,000

sul 490,000 350,000 210,000

40. g

amxanagobis SeTanxmeba moicavs ,,mudmiv informacias’’, rogoricaa:

firmis dasaxeleba, sameurneo saqmianobis xasiaTi da xangrZlivoba;

partniorebis mier Sesatani kapitalis odenoba;

partniorebs Soris mogebis ganawileba;

amoxanagobis wevrebis mier amoReba;

amxanagobis daSlasTan, an partnioris gardacvalebas an pensiaSi gasvlasTan

dakavSirebuli SeTanxmeba;

uTanxmoebis gadawyveta;

angariSebis momzadeba da auditi.

41. g

saemisio kapitali

$ $

p/d naSTi 48,000

bonusuri aqciebis gamoSveba

(gaangariSeba 2)

20,000 uflebiTi gamoSveba

(gaangariSeba 1)

144,000

p/b naSTi 172,000

192,000 192,000

(gaangariSeba 1) uflebiTi gamoSveba gamoSvebuli aqciebis 640,000


14

raodenoba

axali aqciebi 160,000

TiToeuli $1.15 -ad d salaro $184,000

k saaqcio kapitali $40,000

k saemisio kapitali $144,000

(gaangariSeba 2) bonusuri aqciebis

gamoSveba

gamoSvebuli aqciebi 800,000

axali aqciebi 80,000

d saemisio kapitali $20,000

k saaqcio kapitali $20,000

42. g

bonusuri aqciebis gamoSvebas kompaniisaTvis finansebi ar moaqvs, radgan is ar aris

gamoSvebuli anaricxebisaTvis (e.i. ufasoa).

TiToeuli aqciis fasi ecema (radgan ufro meti aqciaa gamoSvebuli, magram

kompaniis Rirebuleba mTlianobaSi ucvleli rCeba) da xdeba metad xelmisawvdomi.

gamomuSaveba erT aqciaze mcirdeba, gazrdili aqciebis raodenobis gamo, magram

gasanawilebeli mogeba ucvleli rCeba.

saaqcio kapitali izrdeba (sxva rezervebis xarjze) da ufro metad

SesabamisobaSi modis kompaniis neto aqtivebTan.

43. b

fulis ukan dabrunebis politika konstruqciuli movaleobaa.

anaricxi unda Seiqmnas fulis ukan dasabrunebel dadgenil odenobaze. is unda

daeyrdnos mosalodnel Rirebulebas.

sarCeli SesaZlebelia warmatebiT dagvirgvindes, amitom, kompanias ar sWirdeba

anaricxis Seqmna, mosalodneli zaralis gamo; amis nacvlad, maT axsna-

ganmartebebSi unda moixsenion am SemTxvevis detalebi.

44. a

amonagebi ar unda aRiardes pirveli operaciidan, sanam specialisti ar

daasrulebs mis montaJs.

meore operacia Cveulebrivi kreditiT gayidvaa da amonagebi unda aRiardes,

miuxedavad im faqtisa, rom fuli jer ar aris miRebuli.


15

45. a

$000

wlis mogeba (damabalansebeli) 1,410

damatebuli cveTa 120

minus: debitoruli davalianebisa da maragis gazrda (690)

wminda fuladi saxsrebi saoperacio saqmianobidan 840

plus: fuladi saxsrebi aqciebis gamoSvebidan 1,200

minus: sesxis dafarva (900)

minus: grZelvadiani aqtivebis SeZena (240)

fuladi saxsrebis gazrda 900

46. b

dabegvramde wminda mogebas dasamatebeli muxlebi moicavs periodis cveTis xarjs,

grZelvadiani aqtivebis gayidvidan miRebul zarals, savaWro debitoruli davalia-

nebisa da maragis Semcirebas (winaswargadaxdis CaTvliT) da savaWro kreditoruli

davalianebis zrdas (daricxvis CaTvliT).

47. g

windaxeduleba moiTxovs frTxil damokidebulebas: Semosuloba ar unda

aRiricxos, sanam ar moxdeba misi realizeba maSin, roca zarali unda

aRiricxos misi warmoSobisas. es ar gamoiwvevs aqtivebis Semcirebas, an

valdebulebebis gazrdas.

komerciuli mdgomareoba yovelTvis unda aisaxos finansur angariSgebaSi maSinac,

roca is gansxvavdeba iuridiuli (legaluri) formisagan.

gadafasebis nameti aris ararealizebuli da amitom kreditdeba rezervebSi da ara

mogebisa da zaralis angariSgebaSi.

48. a

struqturuli safuZvlebi, TavisTavad, buRaltruli aRricxvis standarti

ar aris, Tumca is gamoiyeneba safuZvlad, roca axali standartebi iqmneba.

49. b

50. a

Documents

1. b buRaltruli aRricxva awarmoebs ganxorcielebuli operaciebis