Bishara

انا اعتقد ان القيد صحيح في حالة وجود عقد موثق من دائرة الأراضي والمباني إما إذا كان هناك عقد ثانوي بين الطرفين فاعتقد يجب ان لا يظهر ضمن الأصول الثابتة حيث يتوجب إثبات الحيازة والملكية ويجب ان يكون هناك منافع اقتصادية من الأصل بصراحة سؤال جيد لم يصادفني من قبل وانا لا اريد ان افتي في الموضوع اكثر ومن قال لا أعلم فقد افتى انا كلي شغف لمعرفة معالجة الموضوع من الناحية القانونية المحاسبية

سؤال:هل تريدأن يعد الله لك نزلا فى الجنة؟ جواب: قال صلى الله علية و سلم: من غدا الى المسجد أو راح اعد الله له فى الجنة نزلا كلما غدا أو راح" متفق علية سؤال : هل عملت بهذا الحديث؟ جواب: قال صلى الله علية و سلم: ما من يوم يصبح العباد فية ,إلا ملكان ينزلان ,فيقول أحدهما ,اللهم أعط منفقا خلفا, و يقول الاخر , اللهم اعط ممسكا تلفا" رواه مسلم سؤال : هل تريد أن يصلى الله عليك؟ جواب: قال صلى الله علية و سلم: من صلى على صلاة صلى الله عليه بهاعشرا" رواه مسلم سؤال: هل تريد بيتا فى الجنة؟ جواب: قال صلى الله علية و سلم: ما من عبد مسلم يصلى لله تعالى كل يوم اثنتى عشر ركعة تطوعا غير الفريضة إلا بنى الله له بيتا فى الجنة" رواه مسلم سؤال: هل سمعت بهذه الوصية ؟ جواب: عن أبى هريرة رضى الله عنه قال اوصانى خليلى صلى الله علية و سلم: بصيام ثلاثة أيام من كل شهر و ركعتى الضحى و ان أوتر قبل أن أرقد " متفق علية سؤال: هل تريد أن لا ينقطع عملك الصالح بعد الموت؟ جواب: بناء المساجد, حفر الآبار ,تربية الولد على الصلاح , نشر العلم كطباعة الكتب و نشرها و نسخ الآشرطة و توزيعها , و دعمها ماديا ً " يقول صلى الله علية و سلم : اذا مات الانسان انقطع عمله إلا من ثلاث : إلا من صدقة جارية , أو علم ينتفع به ,أو ولد صالح يدعو له " رواه مسلم سؤال: هل تريد أن تستجاب دعوتك ؟ جواب: قال صلى الله علية و سلم: ما من عبد مسلم يدعو لاخيه بظهر الغيب الا قال الملك و لك بمثل" رواه مسلم سؤال: هل تعرف ما هو أحب الكلام الى الله ؟جواب: قال صلى الله علية و سلم: ألا أخبرك بأحب الكلام الى الله ؟ إن أحب الكلام الى الله : سبحان الله و بحمده " رواه مسلم سؤال: هل تريد ان تغفر ذنوبك و إن كانت كثيرة؟ جواب: قال صلى الله علية و سلم: من قال سبحان الله و بحمده فى يوم مائة مرة, حطت خطاياه , و ان كانت مثل زبد البحر" متفق علية سؤال: هل تريد ان تكون قريبا من ربك؟ جواب: قال صلى الله علية و سلم:أقرب ما يكون العبد من ربه و هو ساجد , فأكثروا الدعاء" رواه مسلم سؤال: هل تريد نزول السكينة و غشيان الرحمة؟ جواب: قال صلى الله علية و سلم: لا يقعد قوم يذكرون الله الا حفتهم الملائكة و غشيتهم الرحمة و نزلت عليهم السكينة و ذكرهم الله فيمن عنده" رواه مسلم سؤال: هل تأملت هذا الحد يث ؟ جواب: قال صلى الله علية و سلم: ما يصيب المسلم من نصب و لا وصب و لا هم و لا حزن و لا أى أذى و لا غم حتى الشوكه يشاكها إلا كفر بها عن خطاياه " متفق علية سؤال:هل تريد أجر قيام ليلة كاملة ؟ جواب: قال صلى الله علية و سلم:من صلى العشاء فى جماعة فكأنما قام نصف الليل , و من صلى الصبح فى جماعة فكأنما صلى الليل كله " رواه مسلم سؤال: هل تريد حسنات كالجبال؟ جواب: قال صلى الله علية و سلم: من شهد الجنازة حتى يصلى عليها فله قيراط و من شهدها حتى تدفن فله قيراطان , قيل و ما القيراطان قال : مثل الجبلين العظيمين " متفق علية سؤال: هل تريد ان تكون فى حفظ الله؟ جواب: قال صلى الله علية و سلم: من صلى الصبح فهو فى ذمة الله" رواه مسلم سؤال: هل تريد أن يباعد الله بينك و بين النار سبعين خريفا ً ؟؟ جواب: قال صلى الله علية و سلم: ما من عبد يصوم يوما ً فى سبيل الله إلا باعد الله بذلك اليوم وجهه عن النار سبعين خريفا ً" متفق علية سؤال: هل تريد طريقا ً يوصلك الى الجنة؟جواب : قال صلى الله علية و سلم: من سلك طريقا يلتمس فيه علما ً , سهل الله له به طريقا ً الى الجنة " رواه مسلم سؤال: هل تريد اجر الصائم او القائم او المجاهد؟ جواب : قال صلى الله علية و سلم: الساعى على الارملة و المسكين كالمجاهد فى سبيل الله , واحسبه قال و كالقائم لا يفتر و كالصائم لا يفطر " متفق علية منقول

الأستاذ الفاضل/ حميد المطلوب معرفة نسبة إمتلاك كل شركة لهذا المبنى والعلاقة القانونية بين هاتين الشركتين وهل نحن هنا بصدد التحدث عن ميزانية مجمعة

دائما اتعجب من الشباب الصاعد الخرجين ماذا اتخصص ماذا ادرس من احس من هو افضل لي كل هذه التساؤلات يجيب عليها كل شخص حسب فهمه للموضوع المهم بالنسبة لي وكيفية إختيار القرار هو اين يمكن ان أبدع اين يمكن ان اجد نفسي هل في الأدارة المالية إدارة الموراد البشرية في المحاسبة المالية في اي مجال . أسال نفسك إيهما اقرب لنفسي اين يمكن ان أحقق نفسي الأبداع والتطوير هي المجال الذي يجب ان تسعى اليه . القرار في النهاية قرارك المستقبل مستقبلك وحلمك كيف تحقق احلامك كيف تصل لغايتك وطموحاتك يرجع لك وحدك كيف تستطيع ان تقوم بهذا الأختيار هو خيارك والغاية والمصير مصيرك اختار وتوكل على الله ما يناسبك وسوف تجد ضالتك فيما تحب اعقلها وتوكل على الله

إذا لم أكن مخطئا فهذه الشركة مسجلة في سوق الأوراق المصرية لذلك فمن المحتمل إيجاد البيانات المالية لهذه الشركة في سوق الأوراق المالية المصرية

الأخ الفاضل / على مرحبا بك معنا في منتدى المحاسبة دوت نت أرجو ان نرى مشاركاتك وتتحفنا بعلمك ومعرفتك وكل كلمة تكتبها فهي عند الله حسنة ان شاء الله في ميزان حسناتك فلا تبخل علينا حتى بل القليل فأن القليل ينبع منه الكثير ويكون رافد لتغذية الكبير والكثير . أتمنى ان يكون حضورك ومشاركتك معنا منهاج للجميع فرحبا بأبن اليمن /المحاسب القانوني

الحمد لله رب العالمين والصلاة والسلام على اشرف المرسلين الحمد لله الذي أعاد لنا منتدى دليل المحاسبين الذي حفزني في حب البحث والتعمق وأحيى روح الدراسة وكان النبراس الأول والسراج المنير لغالبية الباحثين عن المعرفة وعلم المحاسبة وكان الأول في العلم والمعرفة من بين المنتديات المحاسبية التي جاءت بعده ولكنه تراجع وتوقف فترة طويلة لست ادري ماهي الأسباب التي منعته من الأستمرارية . الحمد لله الذي مكن السيد/ محمد القربي من إعادة بث المنتدى مرة أخرى واتمنى له التوفيق والنجاح وإلى الأمام ياخي /محمد القربي بغض النظر عن الأختلاف في وجهات النظر التي سببت منعي من دخول ذلك الصرح وحذف كافة مشاركاتي فيه إلا انني اتمنى له العودة كما كان واتمنى لله من اعماق قلبي وبنفس صادقة النجاح والتوفيق وجزاه الله عنه كل خير ... اخوتي الكرام شاركوا فيها فلديه كنز من المعلومات الثمينة عليك في البحث في منتدياته ففيها مشاركات قيمة وذات قيمة كبيرة هذه النوعية من المنتديات المحاسبية يجب ان ندعمها فهي مكتبة للعلم والمعرفة .... أطيب التهاني للأخ محمد القربي من أعماق قلبي وبارك الله فيك ومبروك العودة والبث من جديد وإلى الأمام Keep it up

Q1. Define a contract and explain the essential elements of a valid contract. Ans. The word "contract" derives from Latin words meaning "to draw together." Essentially, a contract does just that--it draws together the essential elements of an oral or written agreement. Unlike a gratuitous promise or a non-binding agreement, a valid contract is recognized at law and a party can be sued for not fulfilling the terms of the contract. As a result, contracts can just as easily draw people together into the courtroom. The very fact that the word "contract" comes from Latin reflects that people have been negotiating for a very long time. As a result, the study of contracts is quite detailed. Law students often spend two years studying the principles of contracts. Some lawyers devote their practices to the interpretation, enforcement, and dissolution of contracts. Although a short article can hardly explore the intricacies of contracts, some generalities about contracts can be outlined. Essentials of Valid Contracts In determining whether or not a valid contract exists, courts usually look to three factors: 1. Was there an offer and an acceptance? 2. Was there consideration for the contract? 3. Are there any defenses to the contract? Offer and Acceptance An offer from a person reflects a willingness to enter into a contract on the basis of the offered terms (such as, "I will sell you this book for $4.00"). The more definite and certain a statement is, the more likely that a court will consider it an offer, rather than just negotiations that may lead to an offer ("Can I buy this painting for $50" versus "What's the lowest amount you will take for this painting?"). An acceptance is another party's agreement to the terms of the offer. Like an offer, an acceptance should be definite and can be as simple as the word "yes." In addition, the method of acceptance must usually be in the same manner of the offer or in an agreed upon manner. For example, a person offering ties for sale on the street would not expect an acceptance by telegram several days later. Once a person receives notice that an offer is no longer valid, it is usually too late to accept the offer. A common example is when an item for sale is sold out. However, many lawsuits hinge on whether an offer was revoked timely and properly. Consideration Consideration simply means that each party to the contract is giving up something in return for obtaining something else. For example, if a new car part costs $80, one person is giving up $80 while gaining the car part and the other person is giving up the car part to obtain $80. Consideration is often referred to as a "bargained-for-exchange" and is essential to a valid contract. Consideration gives a court the terms by which to enforce the agreement as a contract. When there is no consideration, a court may have to consider the transaction a gratuitous gift, rather than a contract. Consider the situation in which someone promises to give you a piece of jewelry. If the person changes her mind, a court will not enforce the gift because there was no consideration. If, however, you had contracted to buy the jewelry for cash (consideration), a court could enforce the terms of the contract. Defenses Even is a court finds an offer, acceptance, and consideration in a transaction, no contract exists if there are certain defenses. A defense simply means that there was a defect regarding the transaction or the parties involved so that no contract was created. For example, the fact that an item no longer exists is a mutual mistake that prevents a contract from being formed. Similarly, an agreement that has an illegal purpose, such as hiring someone to kill a person, will not be considered an enforceable contract. To Write or Not to Write There's an old saying that "An oral contract isn't worth the paper it's written on." Even so, an oral contract is valid in most instances. However, North Carolina has required by statute that certain contracts must be in writing to be enforceable. If an agreement falls under this "Statute of Frauds," a court will not require a party to fulfill the contract unless there is some type of written document signed by the party to be compelled. The Statute of Frauds requires many documents to be in writing, including the following:  A promise which by its very terms cannot be performed with one year.  A promise which creates an interest in land, such as for the sale of real property.  A lease with a term of more than one year.  A mortgage.  A promise which limits a person's right to do business in the state, such as a covenant not to compete signed by an employee. Just because an agreement falls under the Statute of Frauds does not mean that a lengthy and complicated contract is required in all situations. The statute only requires that every "essential term" be in some written form. This language has usually been interpreted to require at least the following information: (1) The identity of the parties; (2) The subject matter of the contract; (3) The terms and conditions of the agreement; (4) The consideration given and received; (5) The signature of the parties. As long as some document, note, or combination of papers contain this essential information, a court will enforce the contract. A related rule states that if there is a writing no oral agreement will be entertained to contradict the written agreement. Written Contact Essentials:  Names of the parties  Subject matter  Terms and conditions  Consideration, or money, exchanged  Signatures of parties SCDL - PGDBA - Finance - Sem 1- Business Law.doc

Measures of a company’s external liquidity External liquidity is the relative speed at which you can trade your shares with little impact on the price. The most important determinant of external market liquidity is the number of shares traded during the time period. Other measures of liquidity are: • The size of the bid-ask spread. The smaller the spread the greater the liquidity. • The total market value of the outstanding securities. • The number of shareholders. • The trading turnover (shares traded during the period)/(number of shares outstanding). b: Calculate the various components of the company's return on equity using the traditional and extended duPont systems. Ratio analysis using the duPont system is an important tool of the analyst. The duPont system is the method of breaking down return ratios into their components. There are many variants of this breakdown. Traditional version of the duPont equation: • Start with the basic ROE ratio, (net income / equity). • Multiplying the ROE by sales / sales gives ROE = (net income / sales)(sales / equity). Therefore, ROE = (net profit margin)(equity turnover). • Expanding the equation further by incorporating financial leverage gives us ROE = (net income / sales)(sales / equity). • Multiplying by assets / assets and rearranging the denominator gives us ROE = (net income / sales)(sales / assets)(assets / equity). • Finally, we end up at (net profit margin)(asset turnover)(equity multiplier). Extended version of the duPont equation: • From the income statement you will notice that EAT = EBT(1 - t), where t is the firm's average tax rate. Substituting EBT(1 - t) for EAT in the expanded ROE equation gives us ROE = (EBT / sales)(sales / assets)(assets / equity)(1 - t). • Now look at the income statement. The relationship between EBT and EBIT is EBT = EBIT - I, where I equals the firm's total interest expense. Substituting (EBIT - I) into the ROE equation for EBT gives us ROE = [(EBIT / sales)(sales / assets) - (interest expense / assets)] (assets / equity) (1 - t). • Restated in accounting terms: ROE = [(operating profit margin)(total asset turnover) - (interest expense rate)](financial leverage multiplier)(tax retention rate).

Measures of a company’s growth potential Growth analysis: Investors and creditors are interested in the firm’s growth potential. Investors because high growth means high stock prices, and creditors because high growth means the firm’s ability to repay its obligations is improved. 1. Sustainable growth (g) = (earnings retention rate)(ROE), Where: the earnings retention rate = [1 - (dividends/net income)] 2. ROE = [EAT/sales][sales/assets][assets/equity] Example: A firm has a predictable dividend payout ratio of 40%, a net profit margin of 12%, an asset turnover of 1.3 and an equity multiplier leverage measure of 1.4. Estimate the firm’s sustainable growth rate. g = (earnings retention rate)(ROE) = (1 - dividend payout)(EAT/S)(S/A)(A/Eq) g = (1 - .4)(.12)(1.3)(1.4) = .13 or 13%

Measures of a company’s risk profile Business risk is related to the firm’s industry, the variability of sales due to the firm’s products, customers and method of doing business. 1. Business risk = [standard deviation of operating income] / [mean operating income] 2. Sales variability = coefficient of variation of sales, sales variability = [standard deviation of sales] / [mean sales] 3. Operating leverage =[ave % change in operating earn]/[ave % change in sales] Financial risk occurs on top of business risk. Financial risk is related to the uncertainty caused by the fixed cost associated with borrowed money. Leverage ratios show where the money comes from: a. debt to equity ratio = total long-term debt / equity b. assets to equity ratio = assets / equity also called the financial leverage multiplier c. debt to capital ratio = total long-term debt / total long-term capital d. total debt ratio = [long-term + short-term debt] / total capital. Earnings or cash flow ratios are designed to show the earnings or cash that is available to meet the required interest and lease payments. Debt service ratios. a. Interest coverage = operating profit / interest expense = EBIT / I b. Total fixed charge coverage = [EBIT + lease payments]/[interest + lease payments + (preferred dividends/{1-tax rate})] c. Cash flow / interest expense d. Cash flow coverage = (cash flow + interest expense) / interest expense e. Cash flow / long-term debt.

Measures of a company’s operating performance Operating efficiency ratios question how efficiently management is using the assets they have at their disposal. Efficiency ratios are all sales to balance sheet item ratios. • total asset turnover = sales / total assets • fixed asset turnover = sales / fixed assets • equity turnover = sales / equity Operating profitability ratios look at how good management is at turning their efforts into profits. Gross profit margin = gross profits / sales. Operating profit margin = operating profit / sales, this ratio is also written as EBIT / sales Net profit margin = EAT / sales, also know the before tax profit margin = EBT / sales Return on total capital = [EAT + interest] / capital Return on owners equity = ROE = EAT / equity

1: Analysis of Financial Statements a: Calculate, interpret, and discuss the uses of measures of a company's internal liquidity, operating performance, risk profile, growth potential, and external liquidity. Measures of a company’s internal liquidity These ratios are the: 1. Current ratio = current assets / current liabilities. 2. Quick ratio = [cash + marketable securities + receivable] / current liabilities. 3. Cash ratio = [cash + marketable securities] / current liabilities. The current, quick, and cash ratios differ only in the liquidity of the current assets that the analyst projects will be used to pay off the current liabilities. Other ratios ask: 1. Does the company collect its receivables on a timely basis? a. Receivables turnover = sales / average receivables b. Average receivables collection period = 365 / receivables turnover 2. How fast does the company move its inventory through the system? a. Inventory turnover = cost of goods sold / average inventory b. Average inventory processing period = 365 / inventory turnover 3. Does the company pay its current bills? a. Payables turnover = cost of goods sold / average accounts payable b. Average payment period = 365 / payables turnover The cash cycle is the time period that exists from when the firm pays out money for the purchase of raw materials to when it gets the money back from the purchasers of the firm’s finished goods. Cash conversion cycle = collection period + inventory period - payment period. Example: Receivables turnover = 9, days receivables out (collection period) = 41 days, inventory turnover = 6, days inventory in stock (inventory period) = 61 days, payables turnover = 11, and days payables out (payment period) = 33 days. Cash conversion cycle = 41 days + 61 days - 33 days = 69 days. ________________________________________

When firms are deferring their tax liability what type of depreciation is present? A. Straight line. B. Depleted. C. Illegal. D. Accelerated. D

The following information is regarding as asset a firm purchased for $100,000. • The asset has a 5-year useful life and no salvage value. • The asset generates $30,000 of annual revenue for 5-years • Tax rate is 35 percent. • The business depreciates the asset over 4 years on a straight-line basis. Taxes payable in year 5 are? A. $5250. B. $1750. C. $10500. D. $8750. B $30,000 revenue - $25,000 depreciation = $5,000 income ($5,000 income)(.35 tax rate) = $1750 taxes payable

Accelerated depreciation results in: A. lower taxes in the early years that are not reversed in the future. B. higher taxes in the early years that are then reversed in the future. C. higher taxes in the early years that are not reversed in the future. D. lower taxes in the early years that are then reversed in the future d.

The difference in income tax expense and taxes payable is a: A. deferred tax asset. B. deferred income tax expense. C. timing difference. D. deferred tax liability. B Taxes payable is defined as the taxes due the government as determined by taxable income and the tax rate, while income tax expense is the amount actually recognized on the balance sheet. Deferred income tax expense is defined as the difference in income tax expense and taxes payable. Each individual deferred item is expected to be paid (or recovered) in future years.

A tax loss carryforward is the: A. net taxable loss that can be used to refund paid taxes from the previous year. B. difference of deferred tax liabilities and deferred tax assets. C. net taxable loss that can be used to reduce taxable income in the future. D. difference of taxes payable and income tax paid. C difference of taxes payable and income tax paid.

Which of the following statements is a CORRECT description of valuation allowance? Reserve: A. created when deferred tax assets are greater than deferred tax liabilities. B. against deferred tax liabilities based on the likelihood that those liabilities will be paid. C. against deferred tax assets based on the likelihood that those assets will be realized. D. created when deferred tax liabilities are greater than deferred tax assets. C Valuation allowance is a reserve against deferred tax assets based on the likelihood that those assets will be realized. Deferred tax assets reflect the difference in tax expense and taxes payable that are expected to be recovered from future operations.

Which of the following statements is TRUE? Income tax expense: A. and income tax paid are similar. B. is the reported net of deferred tax assets and liabilities. C. is the amount of taxes due to the government. D. includes taxes payable and deferred income tax expense. D Income tax expense is defined as expense resulting from current period pretax income. It includes taxes payable and deferred income tax expense. Income tax paid is the actual cash flow for income taxes, including payments or refunds for other years and may differ from income tax expense. Taxes payable are the amount of taxes due the government.

1.A: Analysis of Inventories a: Compute ending inventory balances and cost of goods sold using the LIFO, FIFO, and average cost methods to account for product inventory. Example: Given the following inventory data: January 1 (beginning inventory): 2 units @ $2 per unit = $ 4 January 7 purchase: 3 units @ $3 per unit = $9 January 19 purchase: 5 units @ $5 per unit = $25 Cost of goods available (BI + P): 10 units = $38 Units sold during January: 7 units FIFO cost of goods sold (value the 7 units sold at unit cost of last units purchased). Start at the top and work down: From beginning inventory: 2 units @ $2 per unit = $4 From first purchase: 3 units @ $3 per unit = $ 9 From second purchase: 2 units @ $5 per unit = $10 FIFO cost of goods sold: 7 units = $23 Ending inventory: 3 units @ $5 = $15 LIFO cost of goods sold (value the 7 units sold at unit cost of first units purchased). Start at the bottom and work up: From second purchase: 5 units @ $5 per unit = $25 From first purchase: 2 units @ $3 per unit = $6 LIFO cost of goods sold: 7 units = $31 Ending inventory: 2 @ $2 + 1 @ $3 = $7 Average cost of goods sold (value the 7 units sold at the average unit cost of goods available). Average unit cost = $38 / 10 = $3.80 per unit Weighted average cost of goods sold = 7 @ $3.80 = $26.60 Ending inventory = 3 @ $3.80 = $11.40

2.: Discounted Cash Flow Applications a: Calculate the net present value and internal rate of return of a capital investment project. Example: Calculate the NPV of an investment project with an initial cost of $5 million (CF0 = -5 million), and positive cash flows of CF1 = 1.6 million at the end of year 1, CF2 = 2.4 million at the end of year 2, and CF3 = 2.8 million at the end of year 3. Use 12% as the discount rate. NPV = [-5 + 1.6 / (1.12)] +[ 2.4 / (1.12)2] + [2.8 / (1.12)3] = $332,130 Example: Using the same investment project, calculate IRR. 0 = -5 + [1.6 / (1 + IRR)] + [2.4 / (1 + IRR)2] + [2.8 / (1 + IRR)3] = 15.52%

اخي الفاضل بنفس الطريقة التي تم شراء فيها الأصل الجديد ولكن في هذه الحالة يعتمد على العمر الأفتراضي للأصل يعني يمكن الأصل الجديد الغير مستعمل يعمل لمدة خمس سنوات والمستعمل 3 سنوات بذلك تكون العمر الفعلي للأصل هي الفاصل في الموضوع او حسب السياسة المحاسبية " نظام الأستهلاك المتبع في الشركة "

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Robinson Company had 1 million shares outstanding at the beginning of the year. On April 1, Robinson issued an additional 300,000 shares. On July 1, Robinson issued 200,000 more shares. What is Robinson's weighted average number of shares outstanding for the calculation of earnings per share? A. 1,200,000 shares. B. 1,500,000 shares. C. 1,325,000 shares. D. 1,000,000 shares. C Wtd. avg. shares = 1,000,000 + (0.75) 300,000 + (0.5) 200,000 = 1,325,000 shares