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  1. #1

    Jan 2009
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  2. #2

    Jan 2009
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    :



    :

    :



    : ɡ

    :

    .. ݡ : ɡ ǡ ɡ ɡ ʡ ڡ ɡ ɡ ɔ.

    ɡ ʡ ʡ (- - - - ) ǡ ɡ ա . ɡ ɡ ɡ ʡ ɡ ɡ .

    ɡ ߡ ɡ ڡ ڡ ڡ ɡ ѡ ڡ . ʡ ʡ

    :

    ɡ ɡ ɡ ʡ . ɡ :

    1. .

    2. ɡ .

    3. ɡ .

    4. ɡ ɡ ʡ .. .

    ɡ . ɡ ɡ ɡ .

    : ɡ

    :

    :

    * ɡ .

    * .

    * ڡ ɔ.

    㔡 ɡ . . A Statement of Investment ( ) ( ). ɡ ǡ .

    ʡ ɡ ڡ ɡ a statement of activity.

    ɔ ʡ Stockholders Equity .

    ɡ ɡ ϡ . ɡ ȡ . ʡ ( ) ʡ ɡ Ʌ .

    ɡ ɡ Over-All Reports . . ڡ ڡ . ڡ ɡ ɡ . ɡ .

    : ()

    ɡ ʡ . ڡ . .

    ߡ . ɡ 1929 ʡ (). ɡ . ӡ Balance Sheet Approach ǡ ͡ .

    :

    1. ǡ ѡ .

    2. ɡ . ߡ ʡ .

    3. ʡ .

    ɡ ɡ ʡ ǡ .

    ɡ 1930 ɡ ʡ ѡ .

    ѡ :

    * ɡ . ڡ .

    * ͡ . ֡ . ߡ ɡ ɡ .

    * ɡ .

    * ɡ ɡ ɡ ɡ .

    * ͡ ͡ .

    ѡ . ߡ Transactions Approach ͡ .

    ( ) ᔡ . ɡ ɡ ɡ ڡ . ʡ ɡ ʡ ɡ . ߡ ߡ ڡ


  3. #3

    Jan 2009
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    :

    :



    ɡ . ɡ ɡ ǡ ϡ ɡ ɡ . ɡ ǡ ͡ ɡ ǡ .

    :

    ǡ The Accounting Equation .

    (Properties) = (Equities)

    ɡ ɡ ɡ The Entity Concept.

    Assets ʡ Liabilities . ɔ Owners Equity . :

    = +

    ɡ ȡ ѡ . ɡ . ǡ ɡ .

    / /

    { } = { } + { }


    ޡ ߡ ɔ ɡ ɡ . .

    ǡ :

    =

    100,000 60,000 = 40,000

    ɡ ɡ . ߡ ɡ ߡ ɔ. ɔ .


    100,000
    :
    60,000
    =========
    40,000


    ʔTransactions ɡ ɡ . ǡ . ʡ ɡ ɡ ڡ Dž . . :

    1. .

    ɡ ɡ . ߡ ɡ . ɡ ʡ .

    2. ɡ ().

    ߡ ɡ . . ɡ :

    ( = )

    :

    ɡ ɡ : . ɡ . . ɡ . ɡ ɡ .

    : Assets

    ڡ ǡ ǡ . :

    1. : Current Assets

    ɡ ɡ ɡ . ɡ ɡ ǡ ɡ :

    . :Cash

    ɡ ǡ . : ɡ ʡ ʡ .

    . :Marketable Securities

    ʡ ǡ . ɡ ɡ ʡ .

    . :Accounts Receivable

    . . ǡ ϡ . ϡ ɡ ɡ ɡ .

    . :Notes Receivable

    . ֡ ɡ ѡ ߡ ǡ . .

    . :Inventory

    ɡ ڡ ɡ .

    2 . : Fixed Assets

    ɡ . ѡ ǡ . ǡ ɡ ɡ :

    . :Cars & Means of Transportation

    ʡ ɡ ɡ .

    . :Furniture & Fixtures

    : ϡ ȡ . ڡ .

    . :Land & Buildings

    ǡ ɡ ֡ .

    3 . : Intangible Assets

    . : ڡ . .

    : Liabilities

    ڡ . . :

    1. Current Liabilities

    ʡ ɡ . ǡ . ǡ ǡ ߡ . :

    . Accounts Payable

    ϡ ɡ ( ) . . .

    . Notes Payable

    ڡ ɡ ϡ ߡ ɡ . ɡ .

    2. Fixed Liabilities

    ɡ ɡ ɔ. . :

    . Secured Accounts Payable

    ɡ . ɡ ֡ ɡ ڡ .

    . Bonds Payable

    ѡ ʡ ֡ ( ). ɡ . ɡ .

    : Working Capital

    ѡ ɡ ɡ :

    = .

    : :wners Equity

    . ǡ . ڡ . ʡ .

    ɡ ɡ ɡ ա ɡ :

    1. Sole Proprietorship ϡ owners Equity.

    2. Partnerships ѡ ɡ ߡ Partners Equity.

    Corporations Stockholders Equity Owners Equity. ɡ ɡ . ɡ :

    . :Invested Capital Stock

    . ޡ ѡ :

    (1)

    ɡ ѡ ɡ ɡ ǡ . ɡ .

    (2)

    ѡ ǡ Capital surplus Paid-in surplus. ɔCapital in excess par Value. .

    . ɡ Retained Earning

    ɡ ɡ ɡ .

    :

    :

    ɡ :

    1. ɡ .

    2. .

    3. ǡ .

    ( ) ɡ ǡ ɡ ɡ ɡ .

    ɡ . ɡ . ɡ . .

    ɡ ǡ .

    ɡ :

    1. ɡ :

    = +

    2. ɡ .

    3. ɡ .

    :

    ɡ . . . ɡ :

    1. :Account Form

    ȡ .

    ɡ ɡ ǡ ɡ ɡ ɡ ֡ .

    ѡ ɡ ǡ . ߡ ʡ ǡ ɡ ɡ . ɡ ߡ ɡ . ǡ . .

    ʡ 31 1997 .



    :

    1. ɡ :

    2. ɡ ɔ / / ɔ.

    3. .

    4. ɔ .

    ɡ () . :



    2. Report Form

    . . ͡ ѡ :



    :

    . ߡ ȡ ǡ ɡ . ɡ . :

    1. .

    2. .

    : Comparative Statements

    ɡ ڡ ǡ ɡ . ɡ ɡ ߡ . ɡ ʡ ʡ ɡ ѡ ɡ . ɡ .



    31 96 31 1997

    1997
    1996
    180000
    150000

    60000
    40000
    :
    120000
    110000

    : Ratio Analysis

    ɡ ʡ ɡ ɡ . ɡ . ɡ ɡ :

    1. : Current Ratio

    ɡ . :



    . 50% .

    2 : 1 . ߡ ɡ : ɡ ϡ . ɡ . () () :




    2000
    500

    22000
    700

    6000
    28800

    30000
    30000


    15000
    15000

    2 : 1
    2 : 1

    (2 : 1) () ǡ () 28800 () ɡ . () 24000 .

    2. Acid-Test Ratio

    ɡ ɡ :




    : ɡ . ǡ :


    + + +
    4000
    1
    1:1

    +
    4000
    1

    (: )

    ɡ ɡ ڡ . ( 1 : 1 ) ɡ .

    3. Owners equity-to-debt ratio

    . ɡ . 120000 60000 . ǡ 2 1 ɡ ɡ ɡ . ͡ .

    :

    ɡ ɡ . ɡ . ѡ . ǡ ɡ ߡ : ɡ . ߡ ͡ ɡ .


  4. #4

    Jan 2009
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    :

    :

    :

    : Accounting Assumptions

    : ɡ : Accounting Entity Assumption

    ɡ ɡ () . ɡ . ɡ . ɡ ڡ . ɡ ء .

    ֡ ɡ . ɡ . : ڡ . ɡ ء . . ڡ .

    ɡ . ǡ ɡ ɡ ѡ .

    : Going Concern assumption

    ɡ . ɔNon liquidation basis ɡ . ѡ ɡ . ߡ . ɡ ڡ .

    є ɡ ɡ .

    : Monetary unit assumption

    ɡ ء ʡ . . ϡ ϡ ѡ inflation deflation .

    ɡ ɡ . ɡ .

    ɡ . ѡ value stability of money ߡ . ɡ ɡ () .

    : Periodicity Assumption

    ǡ ɡ ɡ ڡ . .

    ֡ ɡ ɡ ( ) ɡ ɡ ɔ. () ɡ .

    :

    ɡ ɡ . . ߡ ѡ . Accounting Principles :

    : : Historical or Original Cost less depreciation

    ̡ ͡ . ǡ ɡ ߡ ϡ .

    : Realizable Value

    ɡ ɡ . . ǡ . ߡ ǡ ( ) ( ) .

    ߡ ɡ ( ) . ǡ ( ) ʡ . ޡ .

    ɡ є. ӡ ߡ .

    : Full Disclosure Principle

    ɡ . ء ߡ ɡ . ߡ ɡ ǡ .

    ʡ ɡ ɡ ɡ ɡ . ߡ ɡ ɡ . ɡ ڡ .


  5. #5

    Jan 2009
    66,015
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    :

    :

    :

    :

    : :
    ɡ ʡ ɡ ϡ ڡ .
    ɡ ʡ ɡ ɡ . ɡ . ɡ ɡ ݡ .
    :
    1. .
    2. ɡ .
    3. ɡ ʡ .
    ߡ ɡ ɡ ޡ ɡ
    ɡ ڡ ڡ . ɡ ɡ ɡ ɡ ɡ
    ɡ ء . ء . . ݡ .
    ɡ ʡ . ɡ ߡ . ɡ ɡ . ʡ ǡ ɡ ɡ ʡ ǡ ɡ .
    :
    ( ) ɡ С С ɡ . ǡ :
    1.
    ɡ ɡ :
    . ڡ .
    . ϡ ʡ ʡ Δ ɡ .
    . .
    ޡ . ɡ ɡ . ޡ ɡ .
    ̡ ɡ . ߡ ɡ ڡ ʡ ɡ .
    ء С ȡ ǡ ޡ ڡ ɡ .
    2.
    ء . ɡ С С ʡ .
    ߡ ɡ ɡ :
    . .
    . .
    . ʡ ǡ ǡ .
    ɡ ǡ Management By Exceptions ء ɡ .
    :
    ɡ ɡ :
    1. ɡ .
    2. ɡ .
    3. ɡ ɡ 픡 ϡ .
    :

    ʡ :
    : ɡ
    ʡ ǡ :
    1. Short term Budgets.
    2. Long term Budgets.
    3. Continuous Budgets.
    ɡ ( ). . . ɡ ɡ ɡ ɡ .
    ɡ . . ʡ ѡ . ɡ .
    ʡ ѡ . ( ) ѡ . ߡ . ѡ ѡ ǡ ǡ ʡ . ɡ ء .
    ( ) ɡ ߡ . ǡ .
    ɡ ǡ . ߡ ɡ ɡ ǡ . ɡ ǡ .

    :
    ʡ ǡ :
    1. Operating Budgets
    2. Capital Budgets
    . ߡ :
    ʡ ɡ ̡ ɡ ɡ .
    ǡ .
    ɡ ѡ . ɡ ɡ .
    ɡ ɡ ɡ . .
    :
    ɡ ǡ ɡ ɡ . :
    1. : ɡ ɡ . ɡ .
    2. : ѡ .
    3. : ɡ .

    : ɡ
    ݡ ʡ ɡ . :
    1. Program Budgets.
    2. Responsibility Budgets.
    3. Product Budgets.
    4. Overall Budgets.
    ɡ . . ߡ ɡ . ߡ ̡ ʡ .
    ɡ ̡ ̡ɡ . ɡ . ߡ ̡ С .
    ̡ . . ǡ .
    Responsibility Accounting . ϡ . ɡ ӡ ɡ ǡ . ( ) .
    ̡ ɡ . ̡ ʡ ʡ . .
    ɡ ɡ ɡ ɡ ɡ ɡ . . .
    :
    ʡ ( ) :
    1. :
    ʡ ء ʡ . ǡ .
    ʡ :
    . : ޡ .
    . : .
    . : ǡ ϡ ޡ .
    . : ǡ .
    :
    1. .
    2. ڡ ޡ .
    ɡ ɡ ѡ ѡ .
    :
    ء ǡ .
    : :
    1.
    2.
    3. : :
    1. : ء
    2. : ء .

  6. #6

    Jan 2009
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    54,957
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    :

    :

    :

    :

    ɡ ڡ ɔ ǡ . С . :

    1. .

    2. .

    3. ǡ .

    4. .

    5. ǡ . :



    ( ). .

    :

    1. .

    2. ɡ .

    3. .

    3. ɡ .

    :

    ɡ ɡ . ݡ :

    1. Attainable goals ǡ Theoretical goals Ideal goals .

    2. : ݡ ǡ .

    3. ݡ ݡ .

    4. ѡ .

    : ɡ

    1. : ɡ ɡ ɡ . ɡ ǡ . ɡ ɡ ɡ ɡ ɡ ɡ .

    2. ѡ ɡ :

    . .

    . .

    . .

    ѡ ɡ ̡ ѡ .

    ʡ ʡ ̡ ɡ . ɡ . ɡ ޡ ɡ . ϡ ڡ . : ʡ

    ɡ ɡ . ǡ ӡ ѡ . ȡ ߡ ޡ Ultimate Governing Factor ( ). ڡ ɡ . . ɡ ɡ . ̡ ߡ ̡ ɡ ̡ ɡ .

    . ( ) . ǡ ǡ .

    :

    ѡ ɡ ɡ ǡ ǡ . ޡ ɡ . ͡ ޡ . ͡ ɡ ̡ ɡ ɡ . ޡ . : ǡ .

    :

    ɡ ա ɡ . ɡ ɡ . С ڡ .

    : ɡ

    ɡ . ɡ ɡ .

    :

    ɡ . ӡ ̡ ߡ . ʡ :

    1. ɡ ɡ .

    2. ɡ ʡ .



    1. :

    . ʡ .

    . ޡ .

    . .

    . .

    . .

    2. ʡ :

    . ɡ .

    . ǡ .

    . ɡ .

    3. ɡ : = +

    .

    = .

    = .

    = .

    :

    1998 :



    1994

    3000
    1995

    7000
    1996

    9000
    1997

    12000
    = = 3000 .

    = .
    = 3000 . 1998 = + = 3000 + 3000 4 = 15000 .


    :

    ڡ ϡ ɡ . ɡ :

    1.

    ǡ ɡ ǡ ̡ . ɡ ȡ . ɡ ȡ ̡ ȡ .

    2.

    ǡ ̡ . : ǡ .

    3.

    ( ) . : = ( + ) . 1998 20.000 ɡ 3.500 1500 :

    20.000

    3.500
    + .
    23.500
    1.500

    22.000

    :

    . : ϡ . . .

    ϡ .

    ϡ . ߡ :

    ( ) = { ( ) + } .

    :

    ɡ ϡ . ̡ .

    ʡ ɡ . : = . 22.000 15 ( ) : = 22.000 15 = 330.000 . = 5.500 .

    ɡ .

    :

    ɡ ɡ . ɡ ( ) ( ) .

    :

    :

    1. : .

    2. : ݡ .

    ʡ ɡ ɡ ɡ . : .

    :

    ɡ ɡ . : ʡ . ǡ ɡ .

    ɡ ʡ . ɡ ʡ ϡ .

    :

    ɡ ڡ . ǡ ǡ . ɡ () . ʡ ɡ . ڡ ڡ .

    :

    ɡ ʡ . ɡ ѡ . .







    :









    +












    :

    ɡ . :

    ڡ .

    .

    .

    .

    ɡ :

    ˡ ɡ ɡ ʡ . . ɡ ǡ ʡ . :

    * .

    * .

    ɡ . ɡ ǡ .



    ɡ ʡ ɡ ̡ ɡ ɡ : ɡ ɡ ѡ ѡ .

    ɡ ߡ ɡ ɡ :

    * .

    * .

    ʡ ֡ .


  7. #7

    Jan 2009
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    :

    :

    :

    : Public Budget : ɡ ɡ ɔ. ɡ . ѡ ɡ ȡ ɡ . ϡ ǡ ɡ ɡ . ӡ ɡ .: . ɡ ɡ ɡ ɡ ɡ . ѡ ɡ ɡ ߡ ɡ ɡ . :

    ɡ ϡ ɡ ǡ . ϡ ߡ . á ݡ . :: ɡ ǡ ɡ ɡ ɡ ǡ . ɡ ɡ ѡ .: ɡ ɡ ݡ ɡ ɡ ɡ ɡ .: ǡ . ߡ ɡ .: ɺ ʡ ʡ .: () ʡ ɡ ɡ ɡ ֡ ɡ . :

    : ɡ ɡ ʡ . . ߡ ɡ . ʡ ߡ ɡ ɡ () . () ɡ .: Balance Sheet :1. ɡ ɡ ϡ . ӡ .2. .3. () ().4. .: ɡ ɡ : ϡ ɡ ɔ. ǡ ʡ . ߡ ǡ ɡ . ( ɡ ɡ ) . ɡ .: ɡ Final account : ɡ ʡ ɡ ʡ ɡ ɔ. ǡ ɡ . ǡ . ɡ ɡ .: ɡ : ( ߡ ѡ ʡ ʡ .. ) ɡ ɔ. . ǡ ʡ . () ɡ . ɡ .: ɡ ɡ : ɡ ɔ. ǡ ɡ . . ɡ .: ɡ ɡ . ݡ ǡ ݡ ɡ ɔ. ʡ ݡ Ρ . ʡ ( ) . :

    ϡ ɡ . ߡ ɔ. ɡ ::
    1. :

    ɡ .ߡ ɡ :. ɡ . ɡ ɡ ɡ ɡ ɡ ɡ ɡ .. ǡ ɡ ǡ ɡ .. ɡ ǡ ɡ ɡ ʡ .. ̡ ɡ ɡ ̡ ɡ .2. ɡ ǡ ɡ ɡ .3. ɡ ɡ :. : ѡ ɡ ɡ ɡ ɡ ɡ .. : ѡ . ɡ ɡ . ߡ ɡ .. : ǡ ߡ ʡ .. : ɡ ǡ ɡ ǡ .. : ɡ ɡ ݡ .

    . ߡ ǡ . :. є ɡ . ɡ . ɡ ɡ ɡ ǡ . ǡ ɡ ޡ . ɡ .. (1) : ɡ ʡ ǡ ɡ . ɡ ȡ ɡ .(2) : ɡ ɡ ǡ ʡ ߡ : ɡ .(3) : ɡ ʡ ( ʡ ) ɡ .

    : ޡ .. ( ) ʡ ɡ . ͡ ɡ ɡ ɡ ѡ ǡ .. ( ) ɡ ɡ . ɡ ɡ . ɡ . ݡ ϡ . ޡ ɡ ɡ ʡ ɡ . ɡ ɡ ɡ ɡ .:
    1. :

    ɡ ɡ . ǡ . ˡ ɡ ɡ ( ) ɡ ɡ ɡ .2. ɡ ( ) ڡ ʡ . ʡ ǡ . ɡߡ . ǡ ڡ ѡ . .

    ɡ ʡ ߡ ա . () . ߡ . :. ɡ ɡ ɡ ɡ .. .. ɡ ɡ .. ɡ . ȡ ɡ

    ɔ. ɡ . ɡ . ɔ ء ɡ . . ɔ ء :
    1. ɡ . ɔ ء ɡ .
    2. ɔ ɡ . ߡ ɡ ɡ ǡ .
    3. ɔ ʡ .
    4. ɔ . ߡ ɡ ݡ .

    : ɡ ɡ ǡ :
    1. ɡ .
    2. ʡ .

    ɡ ɡ ǡ ɡ .: ɡ ɡ . ɡ ɡ ɡ . ɡ ( ) ǡ ( ) ɡ ʡ

  8. #8

    Jan 2009
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    :




    http://www.moqatel.com


    :
    1. ѡ ɔ ɡ ɡ 1993.
    2. ɔ ɡ
    ɡ 1993.
    3. ѡ ɔ ɡ
    ɡ ..
    4. ɡ ɔ ݡ
    ɡ 1976.
    5. ϔ
    ѡ ɡ 1986.
    6. ɔ ӡ ɡ1983.
    7. 픡 ɡ
    ɡ ..
    8. ɔ ɡ
    ɡ 1993.
    9. ɔ ӡ ɡ 1997.
    10. ʔ ɡ ɡ 1969.
    11. ѡ ɔ ȡ ɡ 1970.
    12. ȡ
    ɔ ɡ ӡ ɡ 1994.
    : :
    1. Robert F. Meigs, et al,. Accounting The Basis for Business
    Decisions, Tenth Edition, McGraw Hill Companies, Inc, 1996.


  9. #9

    Jan 2009
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    :


  10. The Following User Says Thank You to For This Useful Post:


 

 

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