5. Kwandika ibikorwa byose
Igitabo cy' ibaruramari kigomba guhora cyuzuzwa kuberako byongera ikizere mu bagize itsinda ndetse no mubo hanze y' itsinda; igihe itsinda rikura mu mibare no mu ngano y' ibyinjira n' ibisohoka, biraruhije ko abagize itsinda bafata mu mutwe ibikorwa birebana n' amafaranga byose. Ni ngombwa kandi ko itsinda rigira inama zihoraho za buri cyumweru kuko izi nama ziha abagize itsinda amahirwe menshi yo kungurana ibitekerezo hagati yabo. Byigisha kugira gahunda kandi ikagena ikigero cy' uko amafaranga yakoreshwa umunsi ku wundi nko kuzigama, gutanga inguzanyo no kwishyura inyungu.
a)Bimwe mu bitabo n' inyandiko za ngombwa z'itsinda ry' ubucuruzi ni
i. Igitabo cy' inama cyandikwamo imyanzuro y' inama
ii. Igitabo cyandikwamo abagize itsinda
iii. Igitabo cyandikwamo uko abanyamuryango bitabira inama
iv. Ifishi y' umunyamuryango - ni amakuru agaragaza uko abanyamuryango bizigamira, iyo fishi ikabikwa na nyirayo
v. Agatabo ko kubitsa k' umunyamuryango gasa n' ifishi twavuze haruguru bituma itsinda rigira amakuru yizewe ku kubitsa no kubikuza bya buri munyamuryango, aka gatabo kabikwa n' umubitsi w' itsinda
vi. Agatabo k' inguzanyo- kandikwamo inguzanyo umunymuryango yafashe n' uko agenda yishyura
vii. Igitabo rusange: kigaragaza amafaranga asigaye ibikorwa byose bishyizwe hamwe
viii. Igitabo cy' inyemezabuguzi kigaragaza inyemezabuguzi zahawe abagize itsinda ryo gufashanya
ix. igitabo cy'inyemezabwishyu : ubwishyu bwose n' ibyasohotse mu itsinda ryo gufashanya bigomba kuba bigaragara ko byemejwe mu gitabo cy' inyemezabwishyu
x. Inyandiko y'amasezerano: iyi nyandiko ikorwa n' usaba inguzanyo nk' igihamya ko inguzanyo izishyurwa
xi. inyandiko zose sifitanye isano n' ibikorwa ku mafaranga n' ibyemezo byose byafashwe n' itsinda n' inyandiko zose zigomba gushyingurwa mu bubiko bw' inyandiko.
xii. Kigaragaza amakuru ku mafaranga yakiriwe aturutse mu gace itsinda rikoreramo yaba amafaranga kashi cyangwa abariwe mu bindi bintu
xiii. Igitabo cy' ikigega kibika amakuru ku bintu byakiriwe cyangwa byasohotse n' ingano y' ibisigaye, ndetse n' agaciro kabyo
Abagize itsinda ry' ubucuruzi bafashwa gusobanukirwa impamvu yo kwandika uko umushinga ugenda bakanahugurwa uko ibyo bitabo bigomba kwitabwaho. Umwanditsi w' itsinda agomba guhorana inyandiko zigaragaza ibikorwa byose by' itsinda afashijwe n' umwungirije. Ibigomba kugaragazwa ni agatabo k' umunyamuryango, karimo uko umunyamuryango yagiye yizigamira n' inguzanyo yafashe
