Hameed

CMA1.D4.a. demonstrate an understanding as to why probabilities for all values of a random variable must equal one CMA1.D4.b. develop and interpret a probability distribution table CMA1.D4.c. calculate the expected value of random variables CMA1.D4.d. identify the benefits and shortcomings of probability concepts and expected value techniques

CMA1.D3.a. define PERT and explain how it is used for scheduling projects CMA1.D3.b. develop a project network analysis CMA1.D3.c. identify the critical path after a network is developed CMA1.D3.d. calculate the critical path through a network and all the related start, finish, and slack times CMA1.D3.e. demonstrate an understanding of what makes critical activities different from other activities CMA1.D3.f. demonstrate an understanding of the cost impact of shortening a critical path CMA1.D3.g. identify the benefits and shortcomings of network analysis

CMA1.D2.a. demonstrate an understanding of the objectives of linear programming CMA1.D2.b. define and identify the objective function CMA1.D2.c. demonstrate an understanding of the mathematical formulation of a constraint CMA1.D2.d. calculate the optimal solution by the use of linear programming using the graphical method and the algebraic method CMA1.D2.e. identify the benefits and shortcomings of linear programming

CMA1.D1.a. demonstrate an understanding of a simple regression equation and the measures associated with it CMA1.D1.b. define a multiple regression equation CMA1.D1.c. identify the assumptions of simple and multiple regression analyses CMA1.D1.d. calculate the result of a simple regression equation as applied to a specific situation CMA1.D1.e. demonstrate an understanding of learning curve analyses CMA1.D1.f. calculate the results under a cumulative average-time learning model and under an incremental unit-time learning model CMA1.D1.g. demonstrate an understanding of exponential smoothing and calculate a forecast using this method CMA1.D1.h. demonstrate an understanding of time series analyses, including objectives and patterns, i.e., trend, cyclical, seasonal, and irregular CMA1.D1.i. list the benefits and shortcomings of regression analysis, learning curve analysis, and time series analysis

CMA1.C3.a. identify threats to information systems, including input manipulation, program alteration, direct file alteration, data theft, sabotage, viruses, Trojan horses, and theft CMA1.C3.b. demonstrate an understanding of how systems development controls are used to enhance the accuracy, validity, safety, security, and adaptability of systems input, processing, output, and storage functions CMA1.C3.c. identify procedures to limit access to physical hardware CMA1.C3.d. identify means by which management can protect programs and databases from unauthorized use CMA1.C3.e. identify input controls, processing controls, and output controls and describe why each of these controls is necessary CMA1.C3.f. identify the similarities and relationships between output controls and input controls CMA1.C3.g. identify and describe the types of storage controls and demonstrate an understanding of when and why they are used CMA1.C3.h. outline the inherent risks of using the internet as compared to data transmissions over secured transmission lines CMA1.C3.i. define data encryption and describe why there is a much greater need for data encryption methods when using the internet CMA1.C3.j. identify a firewall and its uses CMA1.C3.k. demonstrate an understanding of how flowcharts of activities are used CMA1.C3.l. outline the reasons why all program and data files should be backed up regularly and frequently and stored at a secure remote site CMA1.C3.m. develop an outline of a disaster recovery plan CMA1.C3.n. define the objective of a disaster recovery plan

CMA1.C2.a. define the internal audit function and identify its functions CMA1.C2.b. demonstrate an understanding of the scope of internal auditing CMA1.C2.c. identify incidents that internal auditors should report to management or the Board of Directors CMA1.C2.d. define a compliance audit and identify its objectives CMA1.C2.e. define an operational audit and identify its objectives

CMA1.C1.a. demonstrate an understanding of internal control risk assessment and the management of internal control risk CMA1.C1.b. explain how a company’s organizational structure, policies, objectives, and goals, as well as its management philosophy and style, influence the scope and effectiveness of the control environment CMA1.C1.c. demonstrate an understanding of how the organizational structure defines the key areas of authority and responsibility CMA1.C1.d. identify the Board of Directors’ responsibilities with respect to ensuring that the company is operated in the best interest of shareholders CMA1.C1.e. describe how internal controls are designed to provide reasonable assurance regarding achievement of an entity’s objectives involving (i) effectiveness and efficiency of operations (ii) reliability of financial reporting, and (iii) compliance with applicable laws and regulations CMA1.C1.f. identify reasons why personnel policies and procedures, particularly with the employment and promotion of competent personnel, are integral to an efficient control environment CMA1.C1.g. define and give examples of segregation of duties CMA1.C1.h. identify and explain why the following four types of functional responsibilities should be performed by different organizations or people: (i) authority to execute transactions (ii) recording transactions (iii) custody of assets involved in the transactions, and (iv) periodic reconciliations of the existing assets to recorded amounts CMA1.C1.i. demonstrate an understanding of the importance of independent checks and verification CMA1.C1.j. identify examples of safeguarding controls CMA1.C1.k. explain how the use of pre-numbered forms, as well as specific policies and procedures detailing who is authorized to receive specific documents, is a means of control CMA1.C1.l. define inherent risk, control risk, and detection risk CMA1.C1.m. demonstrate an understanding that risk encompasses both the total dollar value of assets that are exposed to loss, as well as the probability that such a loss will occur CMA1.C1.n. state that controls designed to prevent fraud make perpetration of fraud more difficult, but they are not complete insurance against fraud CMA1.C1.o. identify the major internal control provisions of the Foreign Corrupt Practices Act CMA1.C1.p. identify the major internal control provisions of Sarbanes-Oxley

CMA1.B3.a. summarize the functions of the World Bank and the International Monetary Fund CMA1.B3.b. define direct foreign investment and demonstrate an understanding of how it can benefit a firm CMA1.B3.c. define an American Depository Receipt (ADR) CMA1.B3.d. identify and explain the benefits of international diversification CMA1.B3.e. define Direct Foreign Investment CMA1.B3.f. identify the risks of direct foreign investment, including political risk and exchange rate risk CMA1.B3.g. demonstrate an understanding of the issues inherent in multinational capital budgeting and financing CMA1.B3.h. calculate the overall expected return and variance of a “portfolio” of projects CMA1.B3.i. identify and explain methods of payment for international trade, including prepayment, letters of credit, sight drafts, time drafts, consignment, and open account CMA1.B3.j. identify and explain common trade financing methods, including cross-border factoring, letters of credit, banker’s acceptances, forfaiting, and countertrade CMA1.B3.k. demonstrate an understanding of how transfer pricing is used by multinational firms to manage their effective worldwide tax rate CMA1.B3.l. identify legal and ethical issues in conducting business worldwide

CMA1.B2.a. demonstrate an understanding of a nation’s balance of payments CMA1.B2.b. define and identify the components of the current account, the capital account, and the official reserves account CMA1.B2.c. define trade deficits, identify their causes, and explain their implications CMA1.B2.d. calculate the balance of payment deficit or surplus CMA1.B2.e. compare and contrast a flexible or floating exchange-rate system and a fixed exchange-rate system CMA1.B2.f. graphically determine the exchange rate under a flexible exchange-rate system CMA1.B2.g. calculate whether a currency has depreciated or appreciated against another currency over a period of time CMA1.B2.h. infer the effect on the price of goods with a change in the exchange rate CMA1.B2.i. calculate the effective interest rate on a foreign currency loan CMA1.B2.j. identify the determinants of exchange rates under a flexible exchange-rate system CMA1.B2.k. list the advantages and disadvantages of a flexible exchange-rate system CMA1.B2.l. explain the methods used to maintain a fixed exchange rate system, including the use of reserves, trade policies, exchange controls, exchange rationing, and domestic macroeconomic adjustments CMA1.B2.m. describe managed floating exchange rates CMA1.B2.n. analyze the impact of changes in foreign exchange rates on a firm CMA1.B2.o. identify mechanisms available to firms to mitigate the impact of changes in exchange rate

CMA1.B1.a. define terms commonly associated with global trade, including net exports and net imports CMA1.B1.b. define and demonstrate an understanding of the terms of trade (or exchange ratio) CMA1.B1.c. interpret the production possibilities curves and determine the cost ratio for the two products on the graph CMA1.B1.d. determine the gains from trade and the resulting trading possibilities curve CMA1.B1.e. define and demonstrate an understanding of the principle of comparative advantage CMA1.B1.f. identify the advantages and disadvantages of free trade from the point of view of CMA1.B1.g country and the point of view of an individual firm CMA1.B1.h. define protectionism and identify the barriers to free trade CMA1.B1.i. define and analyze the effects of tariffs, import quotas, nontariff barriers, voluntary export restrictions, trigger pricing and antidumping rules on a country, an industry, and an individual firm CMA1.B1.j. analyze domestic policies to promote exports, including export subsidies CMA1.B1.k. identify the function of the Export-Import Bank CMA1.B1.l. discuss the arguments used to support protectionism CMA1.B1.m. identify the economic and social costs of protectionism CMA1.B1.n. estimate the impact of protectionism on industries and firms CMA1.B1.o. graphically analyze the supply and demand of exports and imports CMA1.B1.p. differentiate among a customs union, a common market, and an economic union CMA1.B1.q. identify the key international agreements on trade including the European Union, General Agreement on Tariffs and Trade (GATT), North American Free Trade Agreement (NAFTA), and the World Trade Organization (WTO)

CMA1.A10.a. define the nature of money, including its functions as a medium of exchange, a unit of account, and a store of value CMA1.A10.b. demonstrate an understanding of the relationship between the interest rate and the demand for money CMA1.A10.c. define and identify the components of M1, M2, and M3 CMA1.A10.d. define the velocity of money CMA1.A10.e. identify the role and functions of the Federal Reserve System (the Fed), including the Board of Governors and the Federal Open Market Committee, and demonstrate an understanding of how the Fed operates CMA1.A10.f. demonstrate an understanding of the commercial banking system and the creation of money CMA1.A10.g. define required reserves and excess reserves CMA1.A10.h. explain the monetary multiplier CMA1.A10.i. identify the goal of monetary policy as achieving a full-employment, noninflationary level of total output CMA1.A10.j. list the tools of monetary policy CMA1.A10.k. define money supply and be able to identify the graphical representation of the supply of and demand for money CMA1.A10.l. demonstrate an understanding of how open-market operations, a change in the reserve requirements ratio, and/or a change in the discount rate affect the money supply CMA1.A10.m. identify both the strengths and weaknesses of monetary policy CMA1.A10.n. determine the impact of monetary policy on a firm’s availability and cost of funds

CMA1.A9.a. define fiscal policy and distinguish discretionary from non-discretionary fiscal policy CMA1.A9.b. identify the tools of fiscal policy CMA1.A9.c. infer the macroeconomic consequences of both expansionary and contractionary fiscal policies, including the effect on aggregate demand when the level of government spending and/or taxes are changed CMA1.A9.d. interpret the graphical representation of expansionary and contractionary actions CMA1.A9.e. explain the effects of changes in taxation policies, including the effect on the distribution of income and the effect on resource allocation CMA1.A9.f. explain the effects of public expenditure on the economy, including the redistribution of income and the impact on resource allocation CMA1.A9.g. differentiate a budget deficit from a budget surplus CMA1.A9.h. identify means of financing a budget deficit CMA1.A9.i. define and identify built-in stabilizers CMA1.A9.j. demonstrate an understanding of how a progressive tax system acts as a built-in stabilizer CMA1.A9.k. compare and contrast cyclical and structural deficits CMA1.A9.l. define recognition lag and the crowding-out effect CMA1.A9.m. demonstrate an understanding of how inflation can arise from an expansionary fiscal policy CMA1.A9.n. define supply-side fiscal policy CMA1.A9.o. determine the impact that fiscal policies have on a firm (supply, demand, prices, and costs)

CMA1.A8.a. define the term business cycle CMA1.A8.b. define and identify on a graph the phases of the business cycle, including the peak, recession, the trough, and recovery CMA1.A8.c. identify and describe possible causes of business cycles CMA1.A8.d. describe the macroeconomic characteristics of the different phases of the business cycle CMA1.A8.e. determine the impacts of business cycles on a firm’s prices and output

CMA1.A7.a. define Gross Domestic Product (GDP) and demonstrate an understanding of its components CMA1.A7.b. calculate GDP using the expenditures approach and the income approach CMA1.A7.c. define Net Domestic Product (NDP), National Income (NI), Personal Income (PI), and Disposable Income (DI) CMA1.A7.d. distinguish among GDP, NDP, NI, PI, and DI and calculate one from another given relevant data CMA1.A7.e. demonstrate an understanding of the importance of GDP as a measure of a country’s economic prosperity CMA1.A7.f. identify the challenges inherent in the calculation of GDP, including data collection and accuracy limitations CMA1.A7.g. demonstrate an understanding of the price level and how it affects the measures of domestic output and national income CMA1.A7.h. define Consumer Price Index (CPI) CMA1.A7.i. differentiate between Nominal GDP and Real GDP CMA1.A7.j. demonstrate an understanding of the index of leading economic indicators as a forecast of GDP

CMA1.A6.a. identify the controversies surrounding the issues of inflation, unemployment, and economic growth CMA1.A6.b. define the rate of inflation CMA1.A6.c. distinguish nominal from real income CMA1.A6.d. list the macroeconomic effects of inflation CMA1.A6.e. define demand-pull inflation and cost-push inflation CMA1.A6.f. define the unemployment rate CMA1.A6.g. identify and define the different types of unemployment, including frictional unemployment, structural unemployment, and cyclical unemployment CMA1.A6.h. explain full employment, including the concepts of the natural rate of unemployment and the economy’s potential output CMA1.A6.i. describe the macroeconomic effects of unemployment CMA1.A6.j. interpret the graphical representation of the trade-off between inflation and unemployment CMA1.A6.k. demonstrate an understanding of aggregate demand and aggregate supply both in the short run and long run, including the graphical representation of both CMA1.A6.l. define economic growth and explain why it is an economic goal CMA1.A6.m. interpret the production possibilities curve CMA1.A6.n. demonstrate an understanding of demand-side and supply-side policies as used to increase economic growth and identify the limitations of each CMA1.A6.o. determine the impact of demand-side and supply-side policies on a firm CMA1.A6.p. determine the impact of inflation on the demand for and price of a firm’s output CMA1.A6.q. determine the impact of inflation on the supply and cost of a firm’s factors of production

CMA1.A5.a. explain the nature and significance of resource planning CMA1.A5.b. define derived demand CMA1.A5.c. define and calculate marginal revenue product and marginal revenue cost CMA1.A5.d. identify the determinants of resource demand CMA1.A5.e. define substitution resources and complementary resources CMA1.A5.f. apply the principles of elasticity to resource demand CMA1.A5.g. demonstrate an understanding of the profit maximizing combination of resources CMA1.A5.h. contrast nominal wages and real wages CMA1.A5.i. describe how productivity affects the level of wages CMA1.A5.j. compare labor demand and labor supply in a purely competitive market and in a monopoly CMA1.A5.k. determine the impact of unions on the level of wages CMA1.A5.l. demonstrate an understanding of the issues related to the minimum wage CMA1.A5.m. identify the impact of unionization on a firm CMA1.A5.n. identify the extent to which the minimum wage impacts a firm

CMA1.A4.a. identify the defining characteristics of pure competition, monopoly, monopolistic competition, and oligopoly CMA1.A4.b. differentiate the demand curve of an individual firm in a purely competitive market from the demand curve of the market itself CMA1.A4.c. identify, calculate, and graphically represent average, total, and marginal revenue for a firm in a purely competitive market CMA1.A4.d. identify and define the point of profit maximization for the purely competitive firm in the short-run CMA1.A4.e. identify, calculate, and graphically represent average, total, and marginal cost for a firm in a purely competitive market CMA1.A4.f. demonstrate an understanding of the short-run equilibrium price for the firm and for the industry in a purely competitive market CMA1.A4.g. demonstrate an understanding of profit maximization in the long run for the purely competitive firm CMA1.A4.h. identify, calculate, and graphically represent the demand, marginal revenue, and total revenue of a pure monopolist CMA1.A4.i. determine the point of profit maximization for a monopolist CMA1.A4.j. determine the economic consequences of monopoly CMA1.A4.k. identify and graphically represent the demand curve for a monopolistically competitive firm CMA1.A4.l. identify and define the point of profit maximization for a monopolistically competitive firm in the short run CMA1.A4.m. explain the long-run profit for a monopolistically competitive firm CMA1.A4.n. identify forms of non-price competition CMA1.A4.o. demonstrate an understanding of the kinked demand curve of an oligopoly CMA1.A4.p. predict the likely effects of boycotts and cartels on prices and output CMA1.A4.q. demonstrate an understanding of the factors impacting a firm in an oligopoly CMA1.A4.r. determine the impact of market structures on a firm

CMA1.A3.a. define explicit and implicit costs CMA1.A3.b. demonstrate an understanding of normal profit as a cost CMA1.A3.c. identify and calculate economic profit CMA1.A3.d. differentiate short-run costs from long-run costs CMA1.A3.e. distinguish between fixed costs and variable costs CMA1.A3.f. identify and calculate total product, marginal product, and average product CMA1.A3.g. define the law of diminishing returns and graphically identify the point of diminishing return CMA1.A3.h. identify and calculate total cost, average fixed cost, average variable cost, and average total cost CMA1.A3.i. identify and calculate marginal cost CMA1.A3.j. interpret the graphical relationship of marginal cost, average variable cost, average fixed cost, and average total cost CMA1.A3.k. demonstrate an understanding of the long-run average total cost curve CMA1.A3.l. define economies of scale, constant returns to scale, and diseconomies of scale CMA1.A3.m. identify and calculate fixed costs and variable costs CMA1.A3.n. contrast economic profit with accounting profit and calculate economic profit given financial statement information and opportunity costs

CMA1.A2.a. define the term utility CMA1.A2.b. differentiate between total utility and marginal utility and show the difference between the two on a graph CMA1.A2.c. demonstrate an understanding of the law of diminishing marginal utility CMA1.A2.d. analyze the relationship of marginal utility theory to the demand curve and to the price elasticity of demand CMA1.A2.e. identify the point of utility maximization CMA1.A2.f. demonstrate an understanding of indifference curves, including the marginal rate of substitution and the consumer’s equilibrium position

CMA1.A1.a. demonstrate an understanding of the laws of supply and demand CMA1.A1.b. interpret a graph of supply and demand CMA1.A1.c. demonstrate an understanding of how prices are determined by the interaction of supply and demand CMA1.A1.d. differentiate between changes in demand and changes in the quantity demanded CMA1.A1.e. differentiate between changes in supply and changes in the quantity supplied CMA1.A1.f. identify the market equilibrium price CMA1.A1.g. demonstrate an understanding of how surpluses and shortages affect the market price CMA1.A1.h. calculate the price elasticity of demand CMA1.A1.i. define elastic and inelastic demand and identify each on a graph CMA1.A1.j. estimate total revenue given changes in prices and demand as well as elasticity coefficients CMA1.A1.k. calculate the price elasticity of supply CMA1.A1.l. calculate the cross elasticity of demand and the income elasticity of demand CMA1.A1.m. define externalities and identify their impacts CMA1.A1.n. apply the law of supply and demand and the concepts of elasticity of supply and demand to government intervention in the market; such as price supports, minimum wages, rent control, mandated regulation, etc. CMA1.A1.o. identify the major provisions of U.S. Federal antitrust legislation, including the Sherman Act, the Clayton Act, the Robinson-Patman Act, the Federal Trade Commission Act, and other relevant legislation CMA1.A1.p. list the objectives of antitrust legislation CMA1.A1.q. identify antitrust enforcement sanctions available to the Federal government CMA1.A1.r. demonstrate an understanding of government regulation of natural monopolies CMA1.A1.s. identify the impact of antitrust regulation on a firm CMA1.A1.t. identify the impact of antitrust regulation on an industry CMA1.A1.u. identify the impact of government regulation on a firm’s sales, prices, and costs, CMA1.A1.v. identify the impact of government regulation on an industry CMA1.A1.w. determine the impact of economic factors on the demand for a firm’s product CMA1.A1.x. determine the impact of economic factors on the market price and supply of a firm’s factors of production (labor, materials, services, etc)

أخي الكريم / عصام دعنا نلقي نظرة على الطريقتين لكي تعم الفائدة بإذن الله ففي طريقتي أعتمدت في الحالة الأولى على أن قيمة الأصل الدفترية كما هو مفترض ثابتة لا تتغير و تظل كذلك حتى نهاية عمر الأصل الأفتراضي حيث يتم القيام بعمل قيد تخريد الأصل و بالتالي فإن المعالجة التي طرحتها في الحالة الاولى هنا لم تمس قيمة الأصل الدفترية بالتخفيض أو الزيادة و أيضاً خفضت مجمع الأهلاك بقيمة الأصل بعد أعادة التقييم ناقص قيمة الخردة أما في الحالة الثانية التي أعتمدت فيها على أنه يكون هناك تخفيض في قيمة الأصل الظاهرة في الميزانية العمومية نتيجة للأهلاك السنوي و في هذه الحالة بالطبع لا نوسط حساب مجمع الأهلاك لذلك قمت بتعلية حساب الأصل مباشرة بالفرق بين قيمة الأصل المقدرة و قيمة الخردة و هذا أيضاً منطقي حيث أنه لا يوجد حساب مجمع أهلاك و أرى أنك في معالجتيك التي أدرجتهما في المشاركة السابقة قد أفترضت بالطبع توسيط حساب مجمع الأهلاك عند المعالجة للأهلاك فبخصوص معالجتك الأولى دعنا نبسطها للقراء و لنجعل القيد كالتالي 149000.00 من حـ / مجمع الأهلاك إلى مذكورين 70000.00 حـ / الأصول الثابتة 79000.00 حـ / أرباح أعادة التقييم أنت بهذه المعالجة أفرغت مجمع الأهلاك من محتواه و خفضت قيمة الأصول بمقدار 70000.00 ريال و عوضت عن الأهلاكات الخاصة بالسنوات السابقة التي تم خصمها من الأرباح بقيمة 79000.00 ريال ظهرت في حساب أرباح أعادة التقييم و لنلقي نظرة أيضاً على معالجتك الثانية سوف نجد أنك وصلت للهدف و لكنك أفرغت قيمة مجمع الأهلاك بالكامل و أيضاً قيمة الأصول بالكامل ، ثم بعد ذلك عدت بناء الأوصول بناءاً على القيمة المقدرة و أظن أنك تنوي بعد ذلك متابعة بناء مجمع الأهلاك بأحتساب الأهلاك السنوى على القيمة 80000.00 ريال و لا أدري في حقيقة الأمر فالمعالجات تبدو للوهلة الأولى سليمة جداً و لكن أذا طبقنا الأسلوبين المتبعين التي تم أدراجها في مشاركتي و الغرض من وراء تطبيق كل أسلوب سوف نجد أن هناك خلل معين و هو هنا التلاعب في القيمة الدفترية للأصول فتوسيط حساب مجمع الأهلاك يفرض دائما أظهار قيمة الأصول بالقيمة الدفترية بدون تعديل حتى نهاية عمر الأصل أو حتى التصرف فيه بأي شكل من أشكال التصرف مثل البيع و بناءاً على المعالجات التي سبق أن ذكرتها أنت في مشاركتك تم تعديل قيمة الأصل بقيد ثم أعيد بناء قيمة الأصل بقيد أخر يشير إلى القيمة المعدلة للأصل كما تم تفريغ قيمة مجمع الأهلاك بالكامل تمهيداً لأستعماله لاحقاً في تجميع أهلاك القيمة المعدلة فقط مع أهمال الجزء القديم الذي تم أستهلاكه و الذي يقدر بقيمة 70000.00 درهم و على كلاً أشكرك على فتح هذا الموضوع و جزاك الله خيراً على مشاركتك بمثل هذا الموضوع الجيد و أتمنى لك التوفيق و السداد

أولا أشكرك على أدراج مثل هذه المشاكل العملية الجميلة أخي الكريم أرى أن المعالجة المحاسبية التي يجب أن تتبع في هذه الحالة هي أن يتم عمل القيد التالي الحالة الأولى حالة توسيط حساب مجمع الأهلاك و عدم تخفيض قيمة الأصل مباشرة بالأهلاك السنوي 79000.00 من حـ / مجمع الأهلاك 79000.00 إلى حـ / أرباح أعادة التقدير *** يتم بعد ذلك أستهلاك الأصل بالرجوع إلى القرارات الأدارية في هذا الشأن بعمل القيود التالية ××× من حـ / أهلاك الأصل الثابت ××× إلى حـ / مجمع أهلاك الأصل الثابت و ذلك بشكل سنوي إلى أن تصل قيمة مجمع الأهلاك إلى الحد الأقصى لها و القيمة الدفترية للأصول الثابتة الحالة الثانية حالة تخفيض قيمة الأصل بالأهلاك السنوي مباشرة 79000.00 من حـ / الأصل الثابت 79000.00 إلى حـ / أرباح أعادة التقدير *** يتم بعد ذلك أستهلاك الأصل بالرجوع إلى القرارات الأدارية في هذا الشأن بعمل القيود التالية ××× من حـ / أهلاك الأصل الثابت ××× إلى حـ / الأصل الثابت و ذلك بشكل سنوي إلى أن يتم أستهلاك القيمة الدفترية للأصول الثابتة و لقد أستندت في هذه المعالجات على عدة أسس هي 1- أن هذه الأصول قد تم أستهلاكها سابقاً و تم تحميل إيرادات السنوات السابقة بهذه الأهلاك و لما كانت هذه الأهلاكات قد أثرت على أرباح السنوات السابقة بالتخفيض فأنه بعد أعادة التقدير ظهرت أرباح أعادة التقدير التي سوف تعوض السنوات السابقة 2- مجمع الأهلاك هو ذلك الرصيد الذي يتزايد كل عام نتيجة لأحتساب الأهلاك السنوي للأصل الثابت و ذلك على أفتراض توسيط حساب مجمع الأهلاك و أظهار الأصل في قائمة المركز المالي بالقيمة الدفترية 3- أن الأستهلاك هو عبارة عن نظام يتم بموجبه توزيع تكلفة الأصل الدفترية على السنوات المستفيدة منه و التي تمثل عمره الأنتاجي المتوقع ( لاحظ كلمة المتوقع هنا أي أن العمر الأنتاجي للأصل قد يمتد أو يكون أقصر من المتوقع في الواقع العملي و حالتنا هنا هي حالة أمتداد للعمر الأنتاجي للأصل على ما أظن ) هذا و الله أعلم

جزاك الله خيراً يا دكتور زياد و لكن هذا الكتاب يحتوى على شرح للأكسس 97 تقريباً و واجهات الأكسس فيه باللغة العربية ، و لكن على أيه حال يمكن أن يكون هذا الكتاب فعلاً مفيداً لقد بدأت و الحمد لله في وضع الدروس الخاصة بالأكسس و هذا طبقاً لمراجع أنجليزية تتسم بالقوة و الرصانة في المادة العلمية و التي بدأتها في موضوعي هنا http://infotechaccountants.com/phpBB2/viewtopic.php?t=99 و سوف أدمج بين العلوم المحاسبية و كيفية توظيفها للأستفادة القصوى من تطبيقات أكسس ، و لكن لي مداخلة فقط لك كأستاذ جامعي ، لماذا تأخرت جامعاتنا حتى الأن عن تدارك أهمية قواعد البيانات و أكتفت فقط بتدريس الأكسيل كأحد أدوات التحليل المالية ؟ و أشكرك و جزاك الله خيراً

[align=right:5b3e99cff5]أهلا و مرحباً بأستاذنا الذي نشهد له بالريادة في هذا المجال و نحن يزيدنا شرفاً أن تساعدنا و تعلمنا و أنا حالياً في مرحلة وضع دروس خاصة بالأكسس و الحلول المالية و الأس كيو أل سيرفر و أتمنى أن تساعدنا بمهاراتك في برمجة الفيجوال بيسك بإذن الله و لكن دعنا أولا نبني القاعدة و نحاول أن ننشأ بعض العقول و نعطيها الأساسيات التي سوف ينطلقون منها ، مثلما فعلت حضرتك في كتابك القيم عن البرمجة بفيجوال بيسك و قواعد البيانات المحاسبية أشكرك يا دكتور على عرضك الكريم و إن شاء الله إذا أتيحت لي الفرصة لن أتردد في القدوم إليك أو حتى الأتصال بك على الأقل لكي أحييك[/align:5b3e99cff5]

أكسس كنظام أدارة قواعد بيانات علائقية ACCESS AS AN RDBMS قواعد بيانات أكسس التي دائما تأخذ ملفاتها الأمتداد .MDB هي عبارة عن نظام أدارة قواعد بيانات علائقية كامل يمكن من خلاله تعريف البيانات و التلاعب بها و السيطرة عليها و يمكن من خلالها أدارة قواعد بيانات كبيرة الحجم يمكن أستخدام قواعد بيانات أكسس التي تأخذ أمتداد .MDB كنظام أدارة قواعد بيانات علائقية على كمبيوتر واحد فقط أو على محطة واحدة و يمكنك أيضاً مشاركة البيانات عبر الشبكات التي تعمل بنظام خادم/عميل و يمكن أيضاً أن تعمل كمصدر للبيانات التي تظهر على صفحات الويب ، و عدما نبني تطبيق أو حل مالي بأستخدام بأستخدام قواعد بيانات أكسس فإن أكسس هنا هو عبارة عن نظام أدارة قواعد بيانات علائقية و يمكننا أيضاً أن نبني تطبيقات و حلول مالية في مشاريع أكسس ACCESS PROJECTS و ملفات هذه المشاريع تأخذ الأمتداد .ADP يكون الأتصال هنا بـ MS SQL SERVER و عندما نقوم ببناء مشروع أكسس يأخذ الأمتداد .ADP فإن قواعد البيانات يتم أدارتها بالكامل من قبل SQL SERVER كنظام أدارة قواعد بيانات علائقية و بالتالي في مشاريع أكسس ذات الأمتداد .ADP يكون SQL SERVER كـ RDBMS و الجدير بالذكر هنا أن المايكروسوفت قد وفرت نسخة مجانية من SQL SERVER تسمى MSDE يمكنكم أن تجدوها داخل أسطوانة الأوفيس