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أو الإطلاع على الكتاب التالي للدكتور ظاهر القشية لقيود التسوية اعداد د[1].طاهر.rar

يمكن زيارة الرابط التالي http://www.infotechaccountants.com/forums/showthread.php?t=5345

يا أخي دول الخليح مث الكويت والإمارات تطبق معايير المحاسبة الدولية وهى تختلف في بعض المعايير الطفيفة عن المعايير المحاسبية المصرية ( التي درست المحاسبة في الجامعة على أساسها) ولكن لو رحت شركة بكل كتب المحاسبة وقعدت علشان تشتغل عملي ولم تكن لديك خبرات عملية فلن تستطيع أن تكتب قيدا واحدا. مثل كتب تعلم قيادة السيارات هل لو حفظتها عن ظهر قلب و دون ممارسة عملية هل يمكنك قيادة السيارة؟؟؟؟!!!!

القيد الأول صحيح. والثاني أو مرة أسمع عنه؟؟؟؟؟!!!!!

أخي لو طبقت اللي درسته في الكلية أضمن لك النجاح في الحياة العملية .

كلام خطأ كلية ولا يمكن أن يصدر من محاسب ولو كان محاسب في بقالة. يعني إنت لما إشتغلت عرفت سيادتك الدائن والمدين من نفسك كده وبالفهلوة. و عرفت تعمل الميزانية وتوزنها بميزان الخضار اللي في البقالة. و عرفت حساب النتيجة عن طريق التباديل والتوافيق. و عرفت التدفقات النقدية عن طريق كاميرة مراقبة للداخل والخارج من النقدية. يمكن أنت تقول هذا لإنك مدرستش محاسبة من الأساس حتى ولو كنت حاصل على بكالوريوس محاسبة أكيد مفيش حاجة دخلت في دماغك من الدراسة. أعذرني على ردي القاسي ولكن لكل مقام مقال ويجب أن تحترم عقلية من أمامك. إنك لو قلت الكلام ده في إي إنترفيو حتى ولوكنت عشرة على عشرة مش هتتقبل نهائي.

C Calendar year The period between January 1, and December 31, of a year. It can be the fiscal year for a business entity. Capital The amount of the owner's equity in a business. Capital asset An asset with a life longer than one year. Usually refers to a tangible fixed asset. Capital lease A lease agreement that is in fact a contract of sale, causing the lease to be set up similar to a long-term notes payable. Also called a "lease obligation". Capital stock A general ledger account found in the equity section of a balance sheet. The account shows the amounts stockholders paid to acquire their shares of stock. Capitalize To record an expenditure as an asset rather than as an expense. Also, it can refer to the process of contributing cash or property to the business by the owners. Cash Money on-hand or in the bank. Cash Basis Measures revenue when cash is received and measures expenses when they are paid. Cash discount An offer to reduce the sales price if prompt payment is made. Cash flow The difference between cash in and cash out of a business. The amount of cash remaining is referred to as cash flow. Cash flows statement One of the three primary financial statements. It is a report that shows where the cash came from (sources) and where the cash went (uses). A cash flow statement shows the inflows and outflows of cash in three classifications; operating activities, financing activities and investing activities. Caveat Emptor Latin for "Let the Buyer Beware". An admonition that the buyer should be cautious when buying goods and services in the market place. Certified Public Accountant A person who has been licensed by their state board of accountancy to practice public accounting. Charge Used as a verb meaning to debit a general ledger account. Charge off To record as an expense an amount that was recorded as an asset. For instance, when an account receivable is considered to have no more future value as an asset, it can be "charged off" to bad debt expense. Chart of accounts A list of all the names and numbers of the accounts found in the general ledger. Closing entries Journal entries that close the ending balances of the revenue and expense accounts and transfer them into the appropriate equity account in the balance sheet, i.e., retained earnings, owner's equity or partner's equity, etc. Collateral Assets that are pledged to be used in case a borrower defaults on a loan. Common stock Stock, held by shareholders of a corporation, that has no preferential treatment associated with it. Comparability One of the four secondary characteristics of accounting information. If accounting methods have been consistent from period to period then financial statement information can be compared to other financial statement information. For instance, information that is compared from a prior accounting period to a current accounting period or to a projected accounting period can determine if there are any similarities or differences. If apples are compared to apples then the information can be depended on. Compound interest Interest calculated on the principal plus the amount of previously accumulated interest. Conservatism rule One of the five rules of operation of financial statements. Takes into consideration the uncertainty and risks inherent in business situations. Stresses prudence when recording transactions. Revenue is recorded when it is "reasonably certain" the transaction will actually happen, i.e., when goods and services are delivered. Losses are recorded when "reasonably possible" which means they are likely to occur. Expenses are recorded when assets are consumed or used under the matching rule. Consistency One of the four secondary characteristics of accounting information. A company's method of accounting should remain the same from accounting period to accounting period in order for the user of the financial statements to be able to depend on them. For instance, switching from accrual to cash, straight-line depreciation to double-declining depreciation, the retail inventory method to the perpetual inventory method every once in a while would only cause confusion and prove that the financial statements were not to be trusted. Continuity 1) Refers to making sure that the beginning balance of the equity accounts of an entity are the same as the ending balance of the equity accounts in the previous accounting period or year. See Consistency 2) Also refers to the concept of a "going concern" assumption that the entity will still be in business tomorrow. Contra account An account that accumulates amounts that are actually subtractions from another account. For instance, Accumulated Depreciation is subtracted from Fixed Assets because depreciation represents a fraction of the cost of fixed assets as they are being used. Contributed capital The amount of money or property that an owner personally puts into a business in return for an equity position. Control account A general ledger account that consists of a summary of detailed information coming from a subsidiary ledger. For example accounts receivable is the control account for the individual accounts receivable subsidiary ledgers. Controller A person who is in charge of the accounting system of a business. Corporation A body of persons granted a charter legally recognizing it as a separate entity having its own rights, privileges, and liabilities distinct from its individual owners. Cost A monetary measure of the amount of resources used for some purpose. Cost of capital Amount of interest paid for the use of capital. Cost of goods sold The cost of goods that have been removed from inventory and delivered to customers (sold) during an accounting period. Cost of sales Direct costs associated with sales revenue during an accounting period. Covenants A binding agreement made by two or more persons or parties. Credit 1) (Noun) The right-hand side of a ledger page, an amount entered on the right-hand side of a ledger page. 2) (Verb) To record a credit entry to the right hand side of a ledger page. 3) Can also be when a vendor extends the privilege of paying an invoice at a later date. Credit sales Sales that result in an accounts receivable balance. Creditor A party to whom money is owed. Current assets Assets that are expected to be used up within one year. Current liabilities Obligations that will be paid within one year. Current ratio The total of current assets divided by the total of current liabilities.

شكرا على النصيحة الغالية و لكن الأمر يحتاج وقت و لكني سوف أضع في نهاية كل موضوع ترجمة للمصطلحات الصعبة .....

لإن المصدر غير معلوم و لتعرض الكثير من الناس للنصب عن طريق النت ،،،، و لتفادي إستغلال المنتدى من قبل أشخاص غير معلومين لإغراض غير معلومة فقد تم إغلاق الموضوع.....

كثير من الشركات تعتمد هذه الطريقة في تسعير المخزون و أفضل هذه المعالجة و خاصة في حالة إستخدام الجرد المستمر....

لا أعلم مدى التخلف الذي نعيش فيه حسبت لقد ظننت كما تظن يا دكتور ظاهر أن حساب المتاجرة لم يعد يدرس في الجامعات و لكن يبدوا أننا نعيش في العصر الحجري ...... و كما قال الزعيم سعد زغلول ( غطيني يا صفية، مفيش فايدة )

يا أخي عليك 1- إثبات الأدوية بالتكلفة الفعلية لإنها مشتريات و بالتالي داخلة ضمن المخزون فلا يجوز لك إثباتها بسعر السوق لإنك تخالف مبدأ التكلفة أو السوق أيهما أقل 2- ثانيا السعر المطبوع على الأدوية هو هامش الربح المحدد من الدولة لك لإن الدولة لا تترك لك حرية وضع هامش ربح بخلاف الشركات التجارية أو الأنشطة الأخرى. 3- الفرق بين سعر التكلفة و سعر البيع هو إجمالي الربح 4- الخصم سواء خصم كمية أو خصم نقدى ( أوما يسمى تجاوزا خصم مكتسب ) يعالج كايراد ضمن قائمة الدخل.

مرفق المطلوب ميزان مراجعة شامل به كل المسميات الحاسبية التي تحتاجها و أكثرTrial Balalnce_E_A.rar

طيب ما تتجدعني و تحاولي الحل و لو بالغلط و إن شاء الله نصحح ليكي الغلط دي طريقة التجربة و الخطأ في التعليم

أجمل دعوه من إنسان نحسبه على خير و عملاق من عمالقة هذا المنتدى و المحاسبة على وجه العموم و شهاده أعتز بها...... و حزاكم الله خيرا ............

إيه المطلوب بالضبط هل هو موضوع تود أن تطرحة للنقاش؟ أم لك إستفسار ما؟

نسبة التداول السريع = ( الأصول المتداولة – المخزون ) / الخصوم المتداولة تم إستبعاد المخزون من هذه النسبة لما يحتاجه من وقت لتحويله إلى نقدية( بيع ثم تحصيل ) كما أن عوامل التقادم قد تؤثر في بعض بنود المخزون لدى بعض الشركات و خاصة أجهزة الكمبيوتر و الأجهزة الإلكترونية و الكهربائية . هذه النسبة توضح معدل أو قدرة المنظمة على سداد إلتزاماتها قصيرة الأجل ،. أما الذمم المدينة فلا تقلبات كبيرة في حساباتهم كما أنه من السهل التحصيل منهم في وقت قصير بإستخدام أساليب مختلفة من الضغط على العملاء و تقديم خصومات في حالة السداد السريع

و فقكم الله و جعل هذا العمل في ميزان حسانتكم....

دي مشكلة ال Z Share لا أعلم لها حل يمكن للإخ الرفع على مواقع 4share أو 2share سهله و غير معقدة,,,,

[quote=bishara;36838] أخي هناك حلول وبرامج عملاقة وجبارة الأساس في اي برنامج رواتب ان يكون شامل على قاعدة بيانات الموظف ليس اسمه راتبه تاريخ عمله بعدين اضرب اطرح . يجب ان يتجاوز تفكيرنا هذه الأمور بعد الكشف كيفية ترحيل هذه البيانات من نظام الرواتب الي الأستاذ العام . انت ما قمت به ممكن ينفع لشركة عدد موظفيها لا يتجاوز 10 موظفين يجب ان يكون افاق تفكيرك إلى العالمية الي الشركات الكبرى لتغطية كافة الجوانب الأخرى ومره اخرى يعطيك العافية بس حبيت اقدم نصيحة من خبرتي في هذه الأمور والله يعطيك العافية ويهديك للصواب فعلا كلام منطقي و جميل فأهمية إسترجاع المعلومات لا تقل بالضرورة بمكان عن أهيمة المعلومات الحالية فالحسابات لا تتوقف عند تاريخ معين إنما يرتبط الحاضر بالماضي بشكل كبير في الكثير من الحسابات. فهب أن موظف قام بعمل شكوى بأن راتبه منذ عده أشهر فيه خطأ؟ كيف ستحصل على كشف تفصيلي بكل ما يتعلق براتب هذا الموظف؟ سيكون من الصعب في ظل الأكسل و من السهل في ظل قواعد البيانات عامة مجهود طيب و إلى الأمام دائما

B Bad debt An account receivable amount from a customer that will never be collected . Balance 1) The amount remaining in a general ledger account. Or 2), whether the two sides of a ledger are "in" balance or "out" of balance, i.e., the debits either equal or don't equal the credits . Balance Sheet One of the three primary financial statements, the balance sheet reflects the measurement of the company's assets, liabilities and equity position at a given point in time . Bank charge Service fees and other charges a bank levies on its customers . Bank reconciliation A process by which to compare an entity's book cash balance with the bank's cash balance as of a given period to note any discrepancies . Bankrupt When a company's liabilities exceed their assets to such an extent they seek protection under the law from creditors . Beginning inventory The amount of inventory on hand or recorded as of the beginning of the accounting period. Also, the beginning inventory figure is the ending inventory figure from the previous accounting period . Big picture Accounting jargon for knowing how all the general ledger accounts function in an accounting system . Billings Invoices sent to customers or clients that reflect the amount due for goods sold or services rendered . Book inventory The amount of inventory recorded in the general ledger as opposed to the actual amount of inventory on hand . Book value The difference between the original cost of an asset and its accumulated depreciation . Books A general reference to all of the financial journals and ledgers associated with a set of financial statements . Bottom line A popular way of referring to Net Profit or Loss . Budget An itemized summary of probable expenses and revenue for a given accounting period . By-product Something produced in the making of something else .

A Accelerated depreciation A method of allocating the cost of a fixed asset over its useful life in a manner that allows more cost to be depreciated in the earlier years than later years. The rationale supporting this method is that a fixed asset is more productive in its earlier years than in its later years . Account 1) A ledger that records the activity of increases and decreases of a particular nature. 2) One of the accounts that make up the general ledger accounts. 3) An account that is listed on the chart of accounts . Account payable A current liability owed by the company to a vendor for purchase of goods or services . Account receivable A current asset owed to the company by customers when they purchase goods and services . Accounting The function of gathering and recording financial information of a business entity for the purpose of preparing summary reports that can be analyzed and used to make managerial decisions . Accounting environment Refers to the community of accounting, such as types of business organizations, flexibility of accounting rules, who the accounting authorities are, who uses financial statements, who the accounting professionals are and what accounting systems are available . Accounting equation for the balance sheet Assets = Liabilities + Equity. Provides the underlying foundation for double-entry accounting . Accounting equation for the statement of income Revenue - Expenses = Net Income or Loss. Measures whether the company sustained a profit or a loss from their sales activity during an accounting period . Accounting framework Assets, liabilities, equity, revenue, expense . Accounting model A format that depicts the debits and credits and increases and decreases for each section in the accounting framework . Accounting periods One of the six basic assumptions of accounting information. The assumption that reports of activity are measured during specific time-intervals called "accounting periods". An accounting period is an interval between one point in time and another during which the financial activity of a business is measured. Usually by month or quarter but not longer than one year . Accounts receivable turnover ratio Total credit sales for the year divided by the total amount of accounts receivable outstanding. Provides a way to measure collection success . Accrual basis The method by which revenues are recorded when earned and expenses are recorded when they are incurred, as opposed to a cash-basis method of accounting that measures revenue when cash is received and measures expenses when they are paid. The accrual method must be used in order for financial statements to be considered prepared according to Generally Accepted Accounting Principles (GAAP ). Accumulated depreciation The total depreciation that has been expensed since a fixed asset was originally acquired. The accumulated amount offsets the fixed assets and results in the net book value of the fixed assets . Accumulated net income An equity account of a sole proprietorship that reflects an accumulation of prior year profits and losses. It is the account that current year revenue and expense accounts are closed into at the end of each year. Accurate One of the three criteria of "Dependability" which is one of the two primary characteristics of accounting information. For financial statements of be considered reasonably accurate or valid, means that they say what they mean to say. They are not overstated or understated. Acid-test ratio The ratio of quick current assets to current liabilities. This ratio measures the ease in which the company can pay off its short-term liabilities, therefore a 1 to 1 ratio is deemed acceptable. Anything less is questionable. It is one of the ratios that tests the financial health of a business and is also known as the quick ratio. Additional Paid-in-Capital Capital paid in by stockholders in excess of the stated value of the stock that was issued to them. Adjusting journal entry Same as journal entry. Agent A person authorized to act on behalf of another person . Allocate To spread the cost of an item systematically among other items. For example, a check amount was written to replenish petty cash and can be allocated among several expense accounts such as postage, office expense, and meals and entertainment. American Institute of Certified Public Accountants The primary association of certified public accountants. Members are bound to follow the ethical and auditing standards prescribed by the AICPA and to financial accounting standards prescribed by the Financial Accounting Standards Board (FASB). Amortization Spreading the cost of intangible assets over a uniform period of time. Similar to the process of depreciation. Analogical Based on an analogy. Analogy Correspondence in some respects between otherwise dissimilar things. Asset An economic resource a company has possession and control over that will provide a future benefit. Audit The process of examining a company's financial records by either external or internal auditors for the purpose of rendering an opinion as to the quality of the financial records. Audit trail The ability to follow a summary number back to its original source. Auditors See audit. و سوف يتم رفع باقي القاموس تباعا،،،،

أثناء بحثي في أحد المواقع المحاسبية المتخصصة باللغة الإنجليزية وجدت هذا الكم الهائل من المصطلحات المحاسبية و تعريفتها باللغة الإنجليزية .... لتكون عونا لإخواننا الأعضاء على فهم هذا المصطلحات.

موضوع تأجير الأصو الثابتة من المواضيع الحديثة و التي إحتلت مكانتها بقوة في هذا العالم http://infotechaccountants.com/forums/showthread.php?t=282&page=4

أرى أن هذه الطريقه هى الأقرب من وجهة نظري للحاله العملية المذكورة .... مع خالص الشكر للإستاذ حميد و الأستاذ علاء و الأستاذ مدقق مساعد