المحاسبة بالانجليزية

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Future gate

The Accounting Information System

The system of collecting and processing transaction data to financial information is known as the accounting information system.

The Accounting Cycle Summarized

A summary of the steps in the accounting cycle shows a logical sequence of the accounting procedures used during a fiscal period:

1. Enter the transactions of the period in appropriate journals.

2. Post from the journals to the ledger (or ledgers).

3. Take an unadjusted trial balance (trial balance).

4. Prepare adjusting journal entries and post to the ledger(s).

5. Take a trial balance after adjusting (adjusted trial balance).

6. Prepare the financial statements from the second trial balance.

7. Prepare closing journal entries and post to the ledger(s).

8. Take a trial balance after closing (post-closing trial balance).

9. Prepare reversing entries (optional) and post to the ledger(s).

This list of procedures constitutes a complete accounting cycle that is normally performed in every fiscal period.

1 Identifying and Recording Transactions and Other Events

The first step in the accounting cycle is analysis of transactions and selected other events. The problem is to determine what to record. No simple rules exist that state whether an event should be recorded. Most agree that changes in personnel, changes in managerial policies, and the value of human resources, though important, should not be recorded in the accounts. On the other hand, when the company makes a cash sale or purchase-no matter how small-it should be recorded. The phrase "transactions and other events and circumstances that affect a business enterprise" is used to describe the sources or causes of changes in an entity's assets, li-abilities, and equity. Events are of two types:

(1) External events involve interaction between an entity and its environment, such as a transaction with another entity, a change in the price of a good or service that an entity buys or sells a flood or earth-Quake or an improvement in technology by a competitor.

2) Internal events occur within an entity, such as using buildings and machinery in operations or transferring or consuming raw materials in production processes. Many events have both external and internal elements. For example, acquiring the services of employees or others involves exchange transactions, which are external events. Using those services (labor), often simultaneously with their acquisition, is part of production, which is internal. Events may be initiated and controlled by an entity, such as the purchase of merchandise or the use of a machine. Or they may be beyond its control, such as an interest rate change, a theft or vandalism, or the imposition of taxes. Transactions, as particular kinds of external events, may be an exchange in which each entity both receives and sacrifices value, such as purchases and sales of goods or services. Or transactions may be transfers in one direction in which an entity incurs a liability or transfers an asset to another entity without directly receiving (or giving) value in exchange. Examples include investments by owners, distributions to owners, payment of taxes, gifts, charitable contributions, casualty losses, and thefts. In short, as many events as possible that affect the financial position of the enterprise are recorded. Some events are omitted because of tradition and others because the problems of measuring them are too complex. The accounting profession in recent years has shown signs of breaking with age-old traditions and is more receptive than ever to accepting the challenge of measuring and reporting events and phenomena previously viewed as too complex and immeasurable.

1. Journalizing

Differing effects on the basic business elements (assets, liabilities, and equities) are categorized and collected in accounts. The general ledger is a collection of all the asset, liability, stockholders' equity, revenue, and expense accounts. A T-account (as shown in Illustration 3-8, on page 71) is a convenient method of illustrating the effect of transactions on particular asset, liability, equity, revenue, and expense items.

2. Posting

The items entered in a general journal must be transferred to the general ledger. This procedure, posting, is part of the summarizing and classifying process.

3. Trial Balance

A trial balance is a list of accounts and their balances at a given time. Customarily, a trial balance is prepared at the end of an accounting period. The accounts are listed in the order in which they appear in the ledger, with debit balances listed in the left column and credit balances in the right column. The totals of the two columns must be in agreement. The primary purpose of a trial balance is to prove the mathematical equality of debits and credits after posting

4. Adjusting Entries

In order for revenues to be recorded in the period in which they are earned, and for expenses to be recognized in the period in which they are incurred, adjusting entries are made at the end of the accounting period. In short, adjustments are needed to ensure that the revenue recognition and matching principles are followed.

Types of Adjusting Entries

Adjusting entries can be classified as either prepayments or accruals. Each of these classes has two subcategories as shown below.

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5. Adjusted Trial Balance

After all adjusting entries have been journalized and posted; another trial balance is prepared from the ledger accounts. This trial balance is called an adjusted trial balance. It shows the balance of all accounts, including those that have been adjusted, at the end of the accounting period. The purpose of an adjusted trial balance is to show the effects of all financial events that have occurred during the accounting period.

6. Closing

The procedure generally followed to reduce the balance of nominal (temporary) accounts to zero in order to prepare the accounts for the next period's transactions is known as the closing process.

These revenue accounts would be closed and the balances transferred by the following closing journal entry.

Sales Revenue xxx

Rental Revenue xxx

Interest Revenue xxx

Income Summary xxx

(To close revenue accounts to Income Summary)

-These expense accounts would be closed and the balances transferred through the following closing journal entry.

Income Summary xxx

Cost of Goods Sold xxx

Selling Expenses xxx

General and Administrative Expenses xxx

Interest Expense xxx

Income Tax Expense xxx

(To close expense accounts to Income Summary)

DEPRECIATION

1. STRAIGHT-LINE DEPRECIATION

It is calculated by subtracting an asset's expected salvage value from its capitalized cost, and then dividing this amount by the estimated life of the asset. For example, a candy wrapper machine has a cost of $40,000 and an expected salvage value of $8,000. It is expected to be in service for eight years. Given these assumptions, its annual depreciation expense is:

= (Cost - salvage value) /number of years in service

= ($40,000 - $8,000) /8 years

= $32,000/8 years

= $4,000 depreciation per year

2. DOUBLE DECLINING BALANCE DEPRECIATION

The double declining balance method (DDB) is the most aggressive depreciation method for recognizing the bulk of the expense toward the beginning of an asset's useful life. To calculate it, determine the straight-line depreciation for an asset for its first year (see the last section for the straight-line calculation). Then double this amount, which yields the depreciation for the first year. Then subtract the first-year depreciation from the asset cost (using no salvage value deduction), and run the same calculation again for the next year. Continue to use this methodology for the useful life of the asset. For example, a dry cleaning machine costing $20,000 is estimated to have a useful life of six years. Under the straight-line method, it would have depreciation of $3,333 per year. Consequently, the first year of depreciation under the 200% DDB method would be double that amount, or $6,667. The calculation for all six years of depreciation is noted in Exhibit.

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Basic Assumptionsفروض المحاسبة كنظرية وأي نظرية تقوم علي فرضيات

Four basic assumptions underlie the financial accounting structure: (1) economic entity, (2) going concern, (3) monetary unit, and (4) periodicity.

1. Economic Entity Assumption Any business enterprise is an Accounting Unite separate from its owners.

2. Going Concern Assumption that the business enterprise will have a long life

3. Monetary Unit Assumption The monetary unit assumption means that money is the common way of economic activity and used for accounting measurement.

4. Periodicity Assumption the economic activities of an enterprise can be divided into periods.

Basic Principles of Accountingمبادئ المحاسبة

Four basic principles of accounting are used to record transactions: (1) historical cost (2) revenue recognition, (3) matching, and (4) full disclosure.

المبادئ هي : التكلفة التاريخية/الاعتراف بالإيراد/المقابلة/الإفصاح الكامل.

1. Historical cost means the assets and liabilities are recorded at their historical (acquisitionالاقتناء (price.

2. Revenue Recognition Principle Revenue is generally recognized (1) when realized and (2) when earned

3. The matching principle means (expenses) be matched with (revenues) whenever it is occurred.

4. Full Disclosure Principle In deciding what information to report, the general practice of providing information that is of sufficient importance to influence the judgment and decisions of an informed user are followed. Often referred to as the full disclosure principle

English accounting definitions

Accounting is the process of recording, classifying, and reporting the financial data.
Accounting entity Any business enterprise is an Accounting Unite separate from its owners
Historical cost means the assets are recorded at their historical price
Assets are the economic resources of the firm such as lands, machine inventory
Account is an element in Accounting System used to classify the business activity
Charts of accounts Is a list of all accounts in general ledger
Compound journal entry a journal entry with one or more than debit or credit
Every transaction recorded in an entry that has equal debit and credit
Notes is a written promise to pay for anther an amount of money in a specific date
Types of accounts
Real accounts it's the balance sheet accounts like assets liabilities
Nominal accounts it's the income statement accounts like expenses and revenues accounts.
Personal accounts it's the withdraws accounts
Income statement prepared to measures the net profit or net loss of the company in a specific period
Balance sheet statement shows the financial position of the company for a certain date
Cash flow statement shows the reaction of cash in and cash out of the company for specific period.
Working capital equal current assets - current liabilities
Investment capital equal long term assets + plus working capital
Trial balance the sum of the debit side entry and the credit side entry

Gross profit = net sales - cost of sold goods

Net profit = revenues - expenses

Current Assets

Are the cash and the other Assets expected to be converted into cash either in One Year or in the operating cycle.

Current Liabilities

Are the obligations that are expected to be paid through one year. Like Accounts payable.

Liability

A financial obligation or the cash outlay that must be made at a specific time to satisfy the contractual terms of such A/R

Long term liabilities

Are the obligations that are expected to be paid through more than one year.

Fixed Assets (F/a)

Land, buildings, plant, equipment, and other assets acquired for carrying on the business of a company with a life exceeding one year. Normally expressed in financial accounts at cost, less accumulated depreciation

Accounts payable

A current liability on the balance sheet, representing short-term obligations to pay suppliers

Accounts receivable

A current asset on the balance sheet, representing short-term amounts due from customers who have purchased on account.

Accrual accounting

The recording of revenue when earned and expenses when

Incurred, irrespective of the dates on which the associated cash flows occur.

Accumulated depreciation

The sum total of all deprecation expense recognized to

date on a depreciable fixed asset.

Amortization

The write-off of an asset over the period when the asset is used. This term most commonly applied to the gradual write-down of intangible items, such as goodwill or organizational costs.

JOURNAL:

The book of original entry where are recorded consists of four parts

1- debited

2- credited

3- Date

4- An explanation

Inventory is Hold for sale and Inventory valuation and cost flow methods is:

1- First in, First out (FIFO)

2- Last in, last out (LIFO)

3- Market price

4- Cost

Last-in, first-out

An inventory costing methodology that bases the recognized cost of sales on the most recent costs incurred, while the cost of ending inventory is based on the earliest costs incurred. The underlying reasoning for this costing system is the assumption that goods are sold in the reverse order of their manufacture.

First in, first-out costing method

A process costing methodology that assigns the earliest cost of production and materials to those units being sold, while the latest costs of production and materials are assigned to those units still retained in inventory.

There are tow approaches used in accounting for merchandising transactions:

1- Perpetual inventory 2- Periodic inventory

1. Perpetual inventory systems: In which merchandising are recorded as the occur, purchases of merchandise are recorded by debiting as asset account entitled inventory, when merchandising is sold , there will be tow entries one recognize the

Revenue earned and the other recognize the related cost of goods sold

2- The accounting features of a perpetual inventory system:

1. Purchase of merchandise for release or raw materials for production are debited to inventory rather to purchase.

2. Freight - in, purchase returns and allowances, and purchase discounts are recorded in inventory rather -in separate Accounts

3. Cost of goods sold is recognized for each sale by debiting the account, cost of goods sold, and crediting inventory.

2. Periodic inventory system: In which the quantity of inventory on hand is determined as its name implies periodically, all acquisition of inventory during the accounting period are recorded by debits to a purchase account.

Balance Sheet

A financial statement summarizing what a company possesses (assets) and how these assets are financed (liabilities & equity). The report is divided into two sides; both of which are in balance (the totals of both sides are equal). On the left side is what the company owns (assets) and the right side is what the company owes to creditors (liabilities) and the amount of ownership interest in the assets of the company (shareholders' equity). In other words the right side tells how the left side is financed.

Total Assets = Total Liabilities +Total Shareholders' Equity

Income Statement (or Profit & Loss report)

A financial statement produced by a company showing all the revenues and expenses over a period of time. The income statement is normally presented with the previous periods (month or year) numbers side-by-side with the current period. Also called a profit and loss statement (P&L)
Liability

A financial obligation or the cash outlay that must be made at a specific time to satisfy the contractual terms of such an obligation

Book value an asset's original cost, less any depreciation that has been subsequently

Incurred

Depreciation

Both the decline in value of an asset over time, as well as the gradual

Expensing of an asset over time, roughly in accordance with its level of usage or

Decline in value through that period.

Fair market value

The price that an asset or service will fetch on the open market.

Intangible asset

A nonphysical asset with a life greater than one year. Examples are goodwill, patents, trademarks, and copyrights.

Joint cost

The cost of a production process that creates more than one product at the

Same time.

Ledger

A book or database in which accounting transactions are stored and summarized.

General ledger

The master set of accounts that summarizes all transactions occurring

Within a company. There may be a subsidiary set of ledgers that summarizes into the

General ledger.

Liquidation

The process of selling off all the assets of a business entity

Net income The excess of revenues over expenses, including the impact of income Taxes.

Net sales Total revenue, less the cost of sales returns, allowances, and discounts

Salvage value The expected revenue from the sale of a fixed asset at the end of its useful life.

Income is an increase in economic benefit.

Expenses is an decrease in economic benefit

Statement of cash Flows:

The primary purpose of statement cash flows is to provide relevant information about the cash receipts and cash payments of an Enterprise during period. Content and format of the statement of cash flows/

statement of cash flows

Cash flows from operating activities xxx

Cash flows from investing activities xxx

Cash flows from financing activities xxx

Net increase (decrease) in cash xxx

Cash at beginning of year xxx

Cash at end of year xxx

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Define the basic elements of financial statements.

The basic elements of financial statements are: (1) assets, (2) liabilities, (3) equity, (4) investments by owners, (5) distributions to owners, (6) comprehensive income, (7) revenues, (8) expenses, (9) gains, And (10) losses.

GAINS.

Increases in equity (net assets) from peripheral or incidental transactions of an entity and from all other transactions and other events and circumstances affecting the entity during a period except those that result from revenues or in- vestments by owners.

LOSSES.

Decreases in equity (net assets) from peripheral or incidental transactions of an entity and from all other transactions and other events and circumstances affecting the entity during a period except those that result from expenses or distributions to owners.

Banks reconciliationري كن سلياشن

It is schedule explaining any differences between the balance shown in bank statement and the balance shown in the accounting records.

Bad Debts Expense

There are tow approaches to bad debts.

1. Direct write-off method.

2. Allowance method.

Under the direct write-off method, bad debts are considered expenses in the period which they are written off Note that this method is not considered acceptable under GAAP, unless the amounts are immaterial.

The direct write-off method is the method required for tax purposes.

Bad debts expense (uncollectible)

AR (uncollectible AR)

The allowance method seeks to estimate the amount of uncollectible receivables, and establishes contra valuation account (allowance for bad debts) for the amount estimated to be uncollectible.

Bad debts expense (estimated)

Allowance for bad debts (estimated)

The entry to write off bad debts is:

Allowance for bad debts (uncollectible AR)

AR (uncollectible AR)

There are tow methods to determine the annual charge to bad debts expense.

1- Annual sales

2- Year-end AR

For example, charging bad debts expense for 1% of annual sales is based on the theory that bad debts are a function of sales; this method emphasizes the income statement. Charging bad debts on year-end AR is based on the theory that bad debts are function of AR collections during the period; this method emphasizes the balance sheet. A bad debts percentage can be applied to total AR or subsets of AR. Often an aging schedule is prepared foe this purpose. An AR aging schedule classifies AR by their age (e.g., 30, 60, 90, 120, etc., days overdue).

When bad debts expense is estimated as a function of sales, any balance in the Allowance account is ignored in making the adjusting entry. Bad debts expense under this method simply the total. Amount computed (i.e., Sales x Percentage). However, when bad debts expense is estimated using outstanding receivable, the expense is the amount needed to adjust the allowance account to the amount computed (i.e., AR x Percentage[s]). Thus, bad debts expense under this method is the amount computed less any credit balance currently in the allowance account (or plus any debit balance). Net accounts receivable is the balance in accounts receivable less the allowance for bad debts. Also remember that net receivables do not change when a specific account is written off since both accounts receivable and the allowance account are reduced by the same amount.

Method of Recognizing Bad Debts Expense

1. Percentage method

. Emphasizes matching on the income statement

Assumes bad debts are function of sales

2. Allowance Method

Emphasizes net realizable value on the balance sheet

. Matches bad debts expense with. Assumes bad debts are a function of AR collection

Revenue on the income statement

DIFFERENCES BETWEEN CASH AND ACCRUAL BASES

Most companies use the accrual basis اكرول of accounting: They recognize ركيج نايز revenue when it is earned and recognize expenses in the period incurred,
the cash basis of accounting, revenue is recorded only when the cash is received, and expenses are recorded only when the cash is paid

Banks reconciliation ري كن سلياشن (مذكرة تسوية البنك)

It is schedule explaining any differences between the balance shown in bank statement and the balance shown in the accounting records.

Banking overdraft

The amount by which withdrawals exceed deposits or a draft in excess of the credit balance.

ACCOUNTING JOB DESCRIPTION

ده الجوب ديسكربشن يعني وصف الوظيفة بتاعتك يعني المهام المطلوبة منك أثناء العمل وطبعا المهام دي بتختلف حسب الوظيفة ودي تعتبر مهمة لان وانت رايح انترفيو متقدم لوظيفة ما لازم تبقي رايح وعارف اللي ليك واللي عليك خصوصا ان ممكن يسلوك الجوب ديسكربشن بتاع البوزيشن ايه

The financial accountant Job Description

1. Prepare profits and loss st.

2. Prepare monthly clothing and cost accounting reports.

3. Prepare entries to accounts such as General ledger

4. Prepare and review budget, payroll entries, expenses, revenues, invoices and other accounting documents.

5. Explain accounting policies to staff, vendors, and client.

6. Recommend and develop financial software computer system.

Controller Job Description

Reports to: Chief Financial Officer

Responsibilities:

Approve the accounting department budget.
Approve the creation of new report formats and reporting systems.
Assist in the annual audit as required.
Attend executive committee meetings as required.
Authorize accounting capital purchases.
Discuss financial results with senior management.
Implement auditor recommendations.
Manage outsourced functions.
Manage the accounting staff.
Provide advice to management regarding the impact of acquisitions.

Assistant Controller Job Description

Reports to: Controller

Responsibilities: Analysis

Compile the cash forecast.
Initiate best practices improvements.
Issue internal management reports as needed.
Manage the annual budgeting process.
Oversee outsourced functions.
Provide financial analyses as needed.
Review systems for control weaknesses.
Supervise cost accounting staff.
Supervise financial analysis staff.
Supervise systems analysis staff.

Responsibilities: Financial Reporting

Initiate best practices improvements.
Issue timely financial statements.
Oversee outsourced functions.
Review capital purchase proposals.
Supervise general ledger staff.
Supervise public reporting staff.
Supervise tax reporting staff.

Responsibilities: Transactions

Initiate best practices improvements.
Maintain an orderly accounting filing system.
Oversee outsourced functions.
Supervise accounts payable staff.
Supervise accounts receivable staff.

Cost Accountant Job Description

Reports to: Assistant Controller (Analysis)

Systems tasks:

Audit costing systems.
Review system costs and benefits.
Assist in development of the budget.
Report on ABC overhead allocations.
Report on breakeven points by product and division.
Report on capital budgeting requests.
Report on margins by product and division.
Report on periodic variance analyses.
Report on product target costing.
Report on special topics as assigned.
Work with marketing staff to update product pricing.

Accounts Payable Supervisor Job Description

Reports to: Assistant Controller (Transactions)

Responsibilities:

Ensure that accounts payable are not paid early.
Ensure that all reasonable discounts are taken on payments.
Handle supplier payment inquiries.
Implement best practices to increase efficiency levels.
Manage the accounts payable staff.
Cross-train the accounts payable staff.
Manage cash requirements from accounts payable

Payroll Supervisor Job Description

Reports to: Assistant Controller (Transactions)

Responsibilities:

Convert time cards into payroll system entries.
Create vacation and pay accruals for the periodic financials.
Cross-train the payroll staff.
Implement best practices to increase efficiency levels.
Manage the payroll staff.
Monitor vacation and sick time taken and available.
Process payroll in a timely manner.
Process termination pay within mandated time periods.
Update pay changes in a timely manner.

General Ledger Accountant Job Description

Reports to: Assistant Controller (Financial Reporting)

Responsibilities:

Consolidate entries from subsidiary organizations.
Ensure that monthly bank reconciliations are completed.
Follow the period-end closing schedule in a timely manner.
Maintain a standard checklist of period journal entries.
Maintain detailed backup on all account balances.
Maintain the chart of accounts.

THE CORPORATE ORGANIZATIONAL STRUCTURE

The typical corporation is divided into a set of departments, each of which is responsible for a different cluster of tasks. Each department manager reports to a senior-level executive, who in turn reports to the Chief Executive Officer. This structure is shown in Exhibit

Engineering department.

This department designs new products, modifies existing designs, and fixes design-related problems in existing products. It also has an industrial engineering staff that is responsible for plant layout. It may include a research and development group, though this is sometimes managed separately or contracted out.

Production department.

This department manufactures products. It usually includes a maintenance staff that is responsible for equipment and building maintenance, as well as an equipment setup and teardown staff.

Materials management department.

This department is responsible for purchasing, production planning, warehousing, distribution, and materials movement within the facility. Given the wide array of required tasks, it is sometimes split into several smaller departments.

Sales and marketing department.

This department is responsible for generating advertising campaigns, creating collateral materials, attending trade shows, merchandising, and selling.

Customer support department.

This department is responsible for attending to customer problems, such as tracking down quality issues, verifying order status, and sometimes entering customer orders. It is frequently merged into other departments, with materials management, sales, and accounting being the most common recipients of this function.

Accounting department.

This department is responsible for billings, payments, payroll, maintenance of the general ledger, tracking assets, and issuing financial statements.

Finance department.

This department is responsible for treasury management, risk management, cash forecasting, and credit analysis. It also frequently conducts financial analysis as requested.

Human resources department.

This department is responsible for the maintenance of employee benefit systems, recruiting and terminations, and a wide variety of other employee-related issues.

Management information systems

Department. This department is responsible for maintaining all computer networks, software, and desktop systems, as well as providing help desk support.

محاسبة عربي

ما الفرق بين المركز المالي والميزانية والموازنة ؟ هام جدا متوقع

الميزانية العمومية

الموازنة

المركز المالي

1/هي احدي الحسابات الختامية.

2/هدفها توضيح اصول المنشأة والتزماتها في نهاية الفترة المالية.

3/ تعد عن فترة مالية سابقة

4/تعد بصفة دورية كل سنة مثلا او كل 6 اشهر او كل 3 اشهر .

5/تضمن ارقاما فعلية

1/هي توقع او تقدير لايرادات المنشأة ومصروفاتها.

2/تعد عن فترة مالية مستقبلية

3/تعد لاغراض الرقابة او توقع حجم المبيعات او نتائج عمل المنشأة.

4/هي عبارة عن تقديرات

هو صورة لحظية snapshot توضح اصول المنشأة وخصومها في تاريخ ما في السنة المالية.

ما الفرق بين المصروف الايرادي والمصروف الرأسمالي؟

.(تعريف الدكتور خالد عبد المنعم -دراسات في المراجعة -الناشر كلية التجارة جامعة القاهرة 2009)

المصروف الايرادي: هو مصروف يحقق عائد خلال فترة مالية قصيرة نسبية وينقسم الي

1. مصروف ايرادي جاري وهو الذي يتم انفاقة بشكل متكرر

2. مصروف ايرادي مؤجل مثل مصروفات الحملات الاعلانية ومصاريف التـأسيس وقد جري العرف المحاسبي علي استهلاكها في مده تتراوح ما بين (3-5) سنوات.

المصروف الرأسمالي: هو هو مصروف يؤدي لزيادة الطاقة الانتاجية للمنظمة ويحقق ايراداً لفترات مالية طويلة نسبيا

ما الفرق بين المخصص والاحتياطي؟

.(تعريف الدكتور خالد عبد المنعم -دراسات في المراجعة -الناشر كلية التجارة جامعة القاهرة 2010)

المخصص: هو عبئ يحمل علي الايراد لمواجهة خسارة مالية مؤكدة الحدوث وغيرمعلومة المقدار

الاحتياطي: هي المبالغ المحتجزة من الارباح لغبر اغراض المخصصات , ويكّون فقط في حالة تحقق ارباح وذلك لدعم المركز المالي للمنشأة .

الحساب الذي لا يظهر ضمن عناصر ميزان المراجعة

هو حساب بضاعة اخر المدة لإنه يكون ناتج عن جرد فعلي وليس عن قيود يومية .

الاوراق التجارية هي الشيك والكمبيالة والسند الاذني.

الاوراق المالية هي الاسهم والسندات واذون الخزانة.

الفرق بين الكمبيالة والسند الاذني؟

الكمبيالة : هي ورقة تجارية يتعهد فيها المدين بسداد مبلغ معين للدائن او لشخص ثالث مستفيد

في تاريخ محدد وهو تاريخ الاستحقاق.

السند الاذني : هي ورقة تجارية يتعهد فيها المدين بسداد مبلغ معين للدائن في تاريخ محدد .

الفرق بينهم ان الكمبيالة فيها 3 اشخاص اما السند فيه شخصين

انواع الحسابات ؟

حسابات حقيقية وهي حسابات الاصول مثل حساب المباني , حساب الاراضي , حساب النقدية.

حسابات اسمية وهي حسابات الايرادات والمصروفات في قائمة الدخل مثل حساب المشتريات.

حسابات شخصية وهي المتعلقة بالاشخاص مثل حساب المسحوبات .

الفرق بين نظام الجرد الدوري ونظام الجرد المستمر؟ ( Perpetual Inventory System & Periodic Inventory System ) ؟

هو ان حساب البضاعة يكون اسمه حساب المشتريات اما في نظام الجرد المستمر فإن حساب البضاعة اسمة حساب المخزون (او حساب البضاعة ).

رسملة الارباح تعني اصدار اسهم جديدة مجانية مقابل ارباح محققة وهنا فان عدد الاسهم المصدرة يزيد دون ضخ اموال جديدة للشركة.

الرافعة المالية للشركة هي نسبة الديون الي حقوق الملكية يعني حقوق الملكية فيها ديون اد ايه.

مجمل الربح = ايراد المبيعات - تكلفة البضاعة المباعة

تكلفة البضاعة المباعة = رصيد اول المدة

+ المشتريات خلال المدة

= تكلفة البضاعه المتاحة للبيع

- ( رصيد البضاعة اخر المدة)

= تكلفة البضاعة المباعة

صافي الربح = اجمالي الايرادات - اجمالي المصروفات

اجمالي الايرادات قد يشمل ايراد المبيعات بالاضافة لأي ايرادات اخري مثل ايراد استثمارات مالية او ايراد فوائد البنوك .

الدورة المستندية: هي توضيح لحركة المستندات داخل الشركة فمثلاً في حالات الشراء احصل عي فاتورة وعند دفع فلوس احصل علي ايصال... وهكذا.

المصروف المقدم :هو مصروف دفعته الشركة ولكنة يخص فترة مالية قادمة .

المصروف المستحق: هو مصروف يخص فترة مالية سابقة لكنة لم يدفع خلالها.

الايراد المقدم : هو ايراد تم تحصيلة لكنه لا يخص الفترة التي حصل فيها.

الايراد المستحق : هو ايراد لم يحصل خلال الفترة المالية التي تخصة.

الدفاتر القانونية : هي تلك الدفاتر التي لا يجوز فيها الشطب ولا الكشط ولا التحشير ولا الكتابة في الهوامش ولا في الحواشي . وهي طبقاً للتشريع/

دفتر اليومية
دفتر الجرد
دفترمحاضر جلسات الجمعية العامة

المراجع الخارجي ليس مسئولا عن عمليات تقييم الاصول اوعمليات جرد المخزون لان هذا مسئولية الادارة وفقا للمعايير المتعارف عليها واذا اتضح للمراجع ان هناك انحرافا في التقييم فعليه ان يلفت نظر الادارة الي ذلك

واذا لم تتعامل الادارة مع الموقف فعلية ان يشير الي ذلك في تقريره والاصول الثابتة تقوم بالتكلفة التاريخية مخصوما منها مجمع الاهلاك الخاص بالاصل.

والتكلفة التاريخية هي/

بالنسبة للاصول المشتراه هي ثمن الاصل مضافا اليها اي نفقات حتي يكون جاهزا للاستخدام.
بالنسبة للاصول المشتراه بالتقسيط تتحدد قيمتها بجملة الاقساط .
بالنسبة للاصول المهداة (التبرعات) تتحدد قيمتها بالقيمة السوقية العادلة .fair value
بالنسبة للاصول المصنعة داخليا في الشركة تحسب قيمتها بجملة التكاليف بشرط الا تزيد هذه التكاليف عن ثمن شراء اصل مماثل في السوق واذا زادت يعالج الفرق علي انه خسارة.

طرق تقييم المخزون

يقوم المخزون بالتكلفة او صافي القيمة البيعية ايهما اقل

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