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Biashara - Utunzaji wa Kumbukumbu za Fedha (Kidato cha Pili na Tatu)

Kiswahili biashara bookkeeping debit credit balance_sheet form2 form3
Muhtasari / Summary: Misingi ya kutunza mahesabu ya biashara na vitabu vya fedha.
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Book-keeping ni kurekodi miamala. Mfumo wa Double Entry: kila muamala unarekodiwa Debit na Credit. Vitabu: Cash Book (fedha), Ledger (akaunti), na Balance Sheet (mali na madeni). Mali = Madeni + Mitaji (Accounting Equation).

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