የ አለቃ ገብረ ሐና ቀልዶች

የ አለቃ ገብረ ሐና ቀልዶች

1. አለቃ ገብረ ሐና እና ቀልዶቻቸው' ተዘጋጀ በዳንኤል አበራ 2000 አ.ም.
2. ሃድጎ -አህያ ሸራህያ
3. ጎመን እያበሰልሁ ነው
4. አይ ጎራዴ አይ አስተጣጠቅ
5. እንደምን አደራችሁ
6. እሱን ይጨርሱና
7. አሸነፈቻቸው
8. ሌላ እደግሞታለሁ
9. እያሳራኝ ነው
10. አለቃ ገብረ ሃና ሞቱ
11. አሬን ስበላ ከረምሁ (1)(2)
12. አምባው ተሰበረ
13. አለመመጣጠን
14. አለቃ ግ/ረኃና በጣም አጭር - ድንክዬ ሰው ናቸው
15. ገብተሽ አልቀሽ
16. ለሰማይ የምትቀርቢ
17. እዚያም ቤት እሳት አለ
18. በጃቸው
19. ደርቆ ተንጣጣ
20. እሷ ትታቀፋለች
21. ውዳሴ ማርያም ልደገም
22. ቁጭ ብዬ ሳመሽ
23. ጉድ ባይ ብዬ መጣሁ
24. አስበጂና ላኪልኝ
25. ማን ደፍሮ ይገባል
26. ምልምሎች
27. ጭን እያነሱ መስጠት
28. ዋናውን ይዘው
29. እኔ ለነካሁት
30. መውጫችንን ነዋ
31. ኩኩሉ
32. በጠማማ ጣሳ
33. አስደግፈውት አመለጡ
34. በሰው አገር ቀረሁ
35. ከአልጋ ላይ ወድቄ ነው
36. የተልባ ማሻው ሚካኤል
37. ወላሂ ኑ እንብላ
38. ግም ግም ሲል
39. ቢሻን እንበላለን ቢሻን እንጠጣለን
40. ከመሶብዎ አይጡ
41. የመጣሁበት ነው
42. ጠረር አርገሽ ቅጂው
43. ዝግንትሉ ሞልቷል
44. ጥፍር ያስቆረጥማል
45. የጓደኛህን ቀን ይስጥህ
46. በቁሜ ቀምሼ መጣሁ
47. ሺ ነዋ
48. ቡሊ የአለቃ አህያ
49. በጠማማ ቁና ሁለት ሁለት (1)(2)
50. አለቃ አለ ዕቃ
51. ሰይጣኑ ይውለድህ
52. በሌባ ጣትሽ አታሳዪኝ
53. አንቺ ባይበላሽ (1)(2)
54. ቤቴ በየት ዞረህ መጣህ
55. መቋሚያዬን አቀብዪኝ
56. ባዶ ሽሮ
57. ነዪ ብዪ እንጂ
58. ገብርኤልና ሚካኤል ተታኮሱ
59. ለምን ደወልሽው
60. ቃታ መፈልቀቂያሽን
61. ጠረር አድርገሽ ቅጂው
62. አንድማ ግዙ
63. በጠርር ሄጄ በታህሳሥሥ
64. መልግጌ አባስኩት
65. በነካ አፍህ
66. ተኖረና ተሞተ
67. መሞትዎት ነው
68. የአለቃ የልጅ ልጅ
69. ጊዮርጊስ አህዮቹን ይዞ የወረደ ጊዜ

የፍልስፍና

የፍልስፍና
ለዕለቱ የተመረጠ ጽሑፍ  በር:ፍልስፍና/የተመረጠ ጽሑፍ/45 ይሕን ያውቁ ኖሯል፧...		የፍልስፍና የጥናት ዘርፎች የፍልስፍና ጥናት ሰፊና አጠቃላይ ይሁን እንጂ በሂደት አንድ አንድ ጥናቶች ጓጉለው በመውጣት አሁን እራሳቸውን የቻሉ የፍልስፍና ቅርንጫፎች ሆነው ይገኛሉ። እነርሱም፦ ሥነ ውበት (ኤስተቲክስ) | ሥነ ዕውቀት (ኤፒስቲሞሎጂ) ሥነ ኑባሬ (ኦንቶሎጂ) | ሥነ አምክንዮ(ሎጂክ) ሥነ ምግባር (ኤቲክስ) | ሥነ ዲበ አካል (ሜታፊዚክስ)| ኅልውነት የሳይንስ ፍልስፍና | ምክኑያዊነት|ዳሳሻዊነት ቁስ አካላዊነት|ማኅበረሰባዊ ፍልስፍና |አዕምሮና አንጎል የፍልስፍና ዋና ሁለት ክፍሎች ቁሳዊነት (ቁስ አካላዊነት)：የዋህ ቁሳዊነት፣የቁሳዊነት ሜታፊዚክ፣ዳያሌክቲካዊ ቁሳዊነት ሐሳባዊነት(አይዲያሊዝም)：ነባራዊ ሐሳባዊነት (ኦብጀክቲቭዝም)፣ኅሊያናዊነት

የተመረጠ ፈላስፋ  በር:ፍልስፍና/የተመረጠ ፈላስፋ/45

ከፍልስፍና ቅርንጫፎች ጋር አጫጭር ትውውቅ ፍልስፍና በተለያዩ ሰወች የተለያየ ግንዛቤና መረዳት አለው። ሆኖም ከሞላ ጎደል የፍልስፍና ዘርፎችና የሚያነሷቸው ጥያቄዎች እንዲህ ይቀርባሉ፡ ሥነ ዲበ አካል : እውንነት ምንድን ነው? እውን የሆነ/የሆኑ ምን ነገሮች አሉ? ከምናስተውለው ዓለም ውጭ ሌላ ዓለም አለ? ሥነ ዕውቀት: አለምን መረዳት እንችላለን? እንዴት ማወቅ እንችላለን? ከራሳችን ውጭ ሌላ ሃሳብ እንዳለ እንዴት እናውቃለን? ሥነ ምግባር: ሰናይና ዕኩይ (ጥሩና መጥፎ) ልዩነት አላቸው? ካላቸው እንዴት ልንለያቸው እንችላለን? ምን አይነት ምግባር ሰናይ (ጥሩ) ነው? ለአንድ ምግባር ዋጋ ለመስጠት የዋጋ ስርዓት መኖር አለበት፣ ይህ የዋጋ ስርዓት ከየት ይመነጫል? ከአምላክ? ወይስ ከየት? አንድ ምግባር ፍጹም ጥሩ ወይም ፍጹም መጥፎ ሊባል ይችላል? የራበው ሰው ቢሰርቅ ስርቆቱ ዕኩይ ነው? ወይንስ ሥነ ምግባር አንጻራዊ ነው? እንዴት ህይወቴን መምራት አለብኝ? ሁላችንስ እንዴት እንኑር? ሥነ አምክንዮ፡ ትክክለኛ ሃሳብ እንዴት እናመነጫለን? አንድ ሃሳብ ስሜት የማይሰጥ መሆኑን እንዴት ማወቅ እችላለሁ? የክርክርን አሸናፊ እንዴት መለየት ይቻላል? ሥነ ውበት፡ ኪነት ምንድን ነው? ውበት ምንድን ነው? የውበት ቋሚ መስፈርት አለው? ኪነት መስፈርቱ ነው? እንግዲያስ የውበት ትርጉሙ ምንድን ነው? የኪነት አላማ ምንድን ነው? ኪነት እኛን እንዴት ይነካናል?ኪነት ዕኩይ ሊሆን ይችላል?ኪነት የህብረተሰብን ኑሮ ይሸረሽራል ወይስ ያሻሽላል? አንድ ከዋኝ የሚሰራውን ያውቃል? ለምሳሌ ድራማ ላይ ፕሬዜዳንት የሆነ ከዋኒ ዕውን ፕሬዜዳንት ሆኖ ሊሰራ ይችላል? የኪነት ተግባር የውኑን አለም መኮረጅ ነው? በመኮረጁ የቱን ያክል ነባራዊውን አለም ያጣምማል?

የምዕራቡ አለም ፈላስፎች ፍልስፍና ካሳለፈው ዘመን ብዛትና እንዲሁም ከጥናቱ ስፋት የተነሳ ብዙ ጊዜ በአንድ ሃሳብ ላይ የተለያዩ አቋሞች ይንጸባረቃሉ። ስለሆነም ፍልስፍናን በሃሳብ ደረጃ ከማጥናት ይልቅ "የዋና ዋናዎቹ ፈላስፋወች ሃሳብ ምን ነበር?" በማለት ማጥናት ሊቀል ይችላል። የሚቀጥሉት ሰዎች ከሞላ ጎደል ዋና ዋናወቹ የምዕራቡ አለም ፈላስፋወች ናቸው። እያንዳንዳቸው ለአሁኑ የምዕራቡ አለም ፍልስፍና ከፍተኛ አስተዋጽዖ አድርገዋል፦ ፓይታጎረስ ሶቅራጠስ ፕላቶ አሪስጣጣሊስ ሴኔካ ኦግስጢን አኩናስ ደካርት ሆብስ ስፒኖዛ ሎክ ሌብኒዝ ሁም ካንት ቤንታም ሄግል ሾፐናውር ኬርክጋርድ ማርክስ ኒሺ ኸስረል ሄድጋ ሳትራ ማካቬሊ

ፍልስፍና

ፍልስፍና ከግሪኩ φιλοσοφία (ፊሎዞፊያ) የመጣ ሲሆን ትርጉሙም የጥበብ ፍቅር ነው። ስለዚህ የፍልስፍና ዕውቀት ሁለት ነገሮችን መነሻ ያደረጋል። አንደኛው፣ «ጥበብ አለ» የሚል ሲሆን፣ ሁለተኛው «ይህ ጥበብ ሊደረስበት ይቻላል» የሚል ነው። የየዘመኑ ሰዎች ጥበብ ላይ ለመድረስ ብዙ መንገዶችን ተጠቅመዋል። አንዳንዶች ሥነ ተረትን ሌሎች ሥነ ተማሎንና እንዲሁም ሥነ ዶግማን ሞክረዋል። ይሁንና እነዚህ አስተሳሰቦች ቁንጽል እውነታዎችን ከመያዝ ባለፈ ፍልስፍና ለመባል አልበቁም። ፍልስፍናን ከላይ ከተገለጹት የዕውቀት ዘርፎች የሚለየው ዋናው ጉዳይ «አስተማማኝ እውቀትን» ለማግኘት መጣሩ ነው። ማናቸውም የፍልስፍና ዕውቀቶች ያለማቋረጥ ተጠርጥረው፣ ተመርምረውና ተተችተው ግን ፀንተው ሊቆሙ በቻሉ መሪ ሓሳቦች ይመሰረታሉ። ፍልስፍናን የመሪ ሓሳቦች ቁንጽል ስብስብ እንዳይሆን የሚያደርገው አመክንዮ ነው። መሰረታዊ ሃሳቦች በምክንየት ተያይዘው ሲዋቀሩ እና ሰፊ የዕውቀት ሥርዓት ሲገነባ ፍልስፍና ይባላል። በዚህ መንገድ ቁንጽል ሳይሆን ሰፊ፣ ተልካሻ ሳይሆን አስተማማኝ፣ የተነጣጠለ ሳይሆን ሥርዓታዊ ዕውቀት ይገኛል።

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Managerial Accounting

Managerial accounting information is intended to serve the specific, and varied, needs of management. Business managers are charged with business planning, controlling, and decision making. As such, they may desire specialized reports, budgets, product costing data, and other details that are generally not reported on an external basis. Further, management may dictate the parameters under which such information is to be accumulated and presented. For instance, GAAP may require that certain product development costs be deducted in computing income; on the other hand, management may see these costs as a long-term investment and stipulate that internal decision making be based upon income numbers that exclude such costs. This is their prerogative. Hopefully, internal reporting is being done logically and rationally, but it need not follow any particular set of mandatory guidelines.

Financial Accounting

Consider that financial accounting is targeted toward a broad base of external users, none of whom control the actual preparation of reports or have access to underlying details. Their ability to understand and have confidence in reports is directly dependent upon standardization of the principles and practices that are used to prepare the reports. Without such standardization, reports of different companies could be hard to understand and even harder to compare.

Standardization derives from certain well-organized processes and organizations. In the United States, a private sector group called the Financial Accounting Standards Board (FASB) is primarily responsible for developing the rules that form the foundation of financial reporting. The FASB’s global counterpart is the International Accounting Standards Board (IASB). The IASB and FASB are working toward convergence, such that there may eventually be a single harmonious set of international financial reporting standards (IFRS). This effort to establish consistency in global financial reporting is driven by the increase in global trade and finance. Just as standardization is needed to enable comparisons between individual companies operating within a single economy, so, too, is standardization needed to facilitate global business evaluations.

Financial reports prepared under the generally accepted accounting principles (GAAP) promulgated by such standard-setting bodies are intended to be general purpose in orientation. This means they are not prepared especially for owners, or creditors, or any other particular user group. Instead, they are intended to be equally useful for all user groups. As such, attempts are made to keep them free from bias (neutral). Standard-setting bodies are guided by concepts that are aimed at production of relevant and representationally faithful reports that are useful in investment and credit decisions.

Accounting Concepts

Accounting Concepts

Accounting is the language of business. Through a systematic series of steps known as accounting cycle, it gathers information about business transactions and generates reports about the entity.

This section offers free online tutorials of accounting basics.This course aims to build and solidify one's knowledge of the fundamentals which are vital in pursuing higher accounting studies, in building a career in accounting, or in managing a small business; a primer for beginners and a refresher for those who already have an accounting background.

Chapter 1: Introduction to Accounting

This chapter provides a fresh look into accounting. We will define accounting and break the definition down into simple points; learn about the role of accounting in the financial world, its branches, areas of accounting practice, and the types and forms of business.

1. What is Accounting? Its Definition and Meaning
2. Purpose of Accounting – Why It is Important
3. Users of Financial Statements / Accounting Information
4. Types of Accounting (Branches / Fields of Specialization)
5. Areas of Accounting Practice
6. Types of Business and Forms of Ownership
7. Summary of Topics Covered
8. Quiz and Answers

Chapter 2: Fundamental Accounting Concepts

This chapter covers the core concepts in accounting that you need to know before moving on to the more intricate topics. The concepts here will serve as the foundation upon which your accounting knowledge will build upon.

1. Basic Accounting Principles
2. Elements of Accounting: Assets, Liabilities and Capital
3. The Accounting Equation and How It Stays in Balance
4. Accounting Equation: More Examples and Illustration
5. Expanded Accounting Equation: The Spread-Out Version
6. The Double Entry Accounting System
7. Accounting Cycle: 9-Step Accounting Process
8. Summary of Topics Covered
9. Quiz and Answers

Chapter 3: The Financial Statements

The preparation of the financial statements is the seventh step in the 9-step accounting cycle. However, we decided to present this first before getting into the whole process for you to have a picture of what we are trying to produce in an accounting system.

1. Introduction to Financial Statements: An Overview
2. Income Statement a.k.a. Profit and Loss Statement
3. Statement of Changes in Owner's Equity
4. Balance Sheet: Statement of Financial Position
5. Statement of Cash Flows

Chapter 4: Analyzing, Recording, and Classifying

This chapter deals with the first 4 steps of the 9-step accounting cycle. The first four steps actually represent the analyzing, recording, and classifying phases of accounting.

1. Understanding and Analyzing Business Transactions
2. Rules of Debit and Credit: Left versus Right
3. The Chart of Accounts: Explanation and Example
4. Journal Entries: Recording Business Transactions
5. More Journal Entry Examples
6. Posting to the Accounting Ledger
7. Trial Balance: Checking the Equality of Debits and Credits
8. Correcting Entries for Errors Discovered

Chapter 5: Adjusting Entries

Adjusting entries are made to update the accounts in the accounting system. Some accounts are not up-to-date hence requiring adjustments to get them to their correct balances. Adjusting entries are made for accrual of income, accrual of expense, deferrals, prepayments, depreciation, and allowances.

1. Introduction to Adjusting Journal Entries
2. Adjusting Entry for Accrued Income
3. Adjusting Entry for Accrued Expense
4. Adjusting Entry for Unearned Income
5. Adjusting Entry for Prepaid Expense
6. Depreciation Expense
7. Bad Debts Expense
8. Adjusted Trial Balance

Chapter 6: How to Prepare Financial Statements

Most businesses today have automated accounting systems. Financial statements can be prepared with a few clicks of a button. However, as accountants, we need to know how to prepare them manually and make it a part of our system. We will also be able to interpret and analyze financial statements better.

1. How to Prepare an Income Statement
2. How to Prepare a Statement of Owners Equity
3. How to Make a Balance Sheet

Chapter 7: Closing Entries

Closing journal entries are made at year-end to prepare temporary or nominal accounts for the next accounting period. The amounts of nominal accounts in one period should be closed or brought to zero so that they won't be mixed with those of the next period.

Chapter 8: Post-Closing Trial Balance

The last step in the accounting cycle is to prepare a post-closing trial balance. A post-closing trial balance is prepared after closing entries are made and posted to the ledger. It is the third trial balance in the accounting cycle.

Chapter 9: Reversing Entries

Preparing reversing entries is an optional step in the accounting cycle. Reversing entries are made at the beginning of the new accounting period to enable a smoother accounting process.