LSA ACF4 09 1221

Establish and Maintain a Cash and Accrual Accounting System

የጥሬ ገንዘብና የአክሩዋል አካውንቲንግ ሥርዓት ማቋቋም

Practice questions, under review · 12 original items

Independent study aid — not a government exam.

Abrari is an independent study aid by Aetheris Innovations. It is not affiliated with, endorsed by, or an official product of the Ministry of Labor and Skills (MoLS), any Occupational Competency Assessment and Certification Center (OCACC), regional competency agencies, or any TVET college. Abrari does not use official agency logos. Practice questions are original and labelled as under review — they are not official exam items.

አብራሪ የአቴሪስ ኢኖቬሽንስ ነጻ የጥናት እርዳታ ነው። ከሠራተኛና ክህሎት ሚኒስቴር (MoLS)፣ ከማንኛውም የሙያ ብቃት ምዘናና ሰርተፊኬሽን ማዕከል (OCACC)፣ ከክልል ኤጀንሲዎች ወይም ከማንኛውም ቴቬት ኮሌጅ ጋር አይተዋወቅም፣ አይደገፍም። አብራሪ ይፋዊ አርማ አይጠቀምም። የልምምድ ጥያቄዎች የመጀመሪያ ረቂቅ ናቸው — የይፋዊ ፈተና ጥያቄዎች አይደሉም።

Full disclaimer · Practice items are labelled practice questions, under review.

Learning outcomes (Abrari glosses)

LO1 Record cash and accrual transactions
LO2 Prepare adjusting entries
LO3 Produce a trial balance after adjustments

Source (metadata only): https://dl.ojocv.gov.et/admin_/module/Accounting%20Curriculum%20Level%20IV.pdf · accessed 2026-10-12