البحث في الموقع

السلام عليكم ورحمة الله تعالى وبركاته لا تنسونا من صالح دعاكم..... visual_basic.rar

على الرابط التالي سوف تجدون الموضوع عن مقدمة عامة للبرمجة بلغة Visual Basic و الأدوات المطلوبة http://www.infotechaccountants.com/topicsar/13100001.htm و يمكنكم زيارة الصفحة الرئيسية لمواضيع برمجة الفيجوال بيسك للمتابعة بشكل دوري http://www.infotechaccountants.com/pagesar/accvbartop.htm بالتوفيق

أخوتي الكرام لقد عثرت على كنز مواقع على النت للبرنامج ميكروسوفت أكسل واقدمها لكم شوفوها وقيموها وأعطونا ردكم بذمة وضمير Beginners & Formula http://www.beyondtechnology.com/tips.shtml http://www.excel-it.com http://geocities.com/xl_tutor/page4.html http://www.andrewsexceltips.com/menu.htm http://www.xldynamic.com/source/xld.SUMPRODUCT.html http://www.mvps.org/dmcritchie/excel/fillhand.htm http://www.bettersolutions.com/excel http://www.cpearson.com/excel.htm http://j-walk.com/ http://www.ozgrid.com/ http://www.ozgrid.com/Excel/free-tra...asic-index.htm http://www.contextures.com/xlvba01.html http://www.meadinkent.co.uk/ www.mrexcel.com http://www.mvps.org/dmcritchie/excel/xlindex.htm http://www.techonthenet.com/excel/ http://www.tutorialized.com/tutorials/MS-Excel/1 http://www.homeandlearn.co.uk/ME/MicrosoftExcel.html Excel Tutorials - Videos/Podcasts http://www.datapigtechnologies.com/ExcelMain.htm http://www.mrexcel.com/tip106.shtml http://auditexcel.co.za/training.html http://www.lehigh.edu/~inexcel/Basic.htm http://www.lehigh.edu/~inexcel/Advanced.htm http://www.bluemoosetech.com/microsoft-excel-video.php?jid=46&title=Microsoft%20Excel%20Data%20 Formulas Examples by Singapore Max http://savefile.com/projects/236895 Formulas & VBA Examples http://www.mcgimpsey.com/excel/index.html#usingvba http://www.bmsltd.co.uk/Excel/SBXLPage.asp Excel Downloads http://www.tattersall.freeserve.co.uk/Tattsoft.htm http://homepage.ntlworld.com/noneley/ http://orlando.mvps.org/ Charting http://processtrends.com/index.htm http://peltiertech.com/Excel/Charts/chartvba.html http://www.andypope.info/charts.htm http://www.tushar-mehta.com/excel/charts/ PDF Books http://www.exceltip.com/LearnExcel.pdf http://www.oebook.org/9-1.htm VBA - For Beginners http://www.xl-logic.com/modules.php?...showpage&pid=3 http://office.microsoft.com/en-us/ex...548161033.aspx http://www.mcgimpsey.com/excel/modules.html http://www.angelfire.com/biz7/julian...ans_macros.htm http://www.vba-programmer.com/ http://www.mvps.org/dmcritchie/excel/getstarted.htm http://www.functionx.com/vbaexcel/index.htm Excel VBA Tutorials http://www.lacher.com/toc/tutvba1.htm http://www.danielklann.com/tutorials/tutorial_index.htm http://www.fontstuff.com/ebooks/eboo...ontent.htm#rem http://www.excel-vba.com/ Excel 2007 Various http://office.microsoft.com/en-us/ex...491511033.aspx http://www.rondebruin.nl/qat.htm http://www.contextures.com/xlExcel12Info01.html http://www.microsoft.com/downloads/details.aspx?FamilyId=941B3470-3AE9-4AEE-8F43-C6BB74CD1466&displaylang=en Sites with Links http://www.vertex42.com/ExcelLinks/ http://www.contextures.com/xlLinks.html http://www.brandtrock.com/Links_Excel_VBA.htm http://www.vbaexpress.com/resources.php#Excel http://xl.barasch.com/xlLinkr.htm http://www.nickhodge.co.uk/links.htm http://andypope.info/links.htm Microsoft website http://support.microsoft.com/kb/305326 http://msdn2.microsoft.com/en-us/lib...ffice.11).aspx VBA - E-mailling code and Copy/Filters http://www.rondebruin.nl/ http://www.dicks-clicks.com/excel/olBinding.htm VBA - Help on optimising Speed, Memory help http://www.decisionmodels.com/ VBA - General http://www.ozgrid.com/VBA/Functions.htm http://www.exceluser.com/help/vba/long012.htm http://www.visualbasic.happycodings.com/index.html http://www.appspro.com/ http://www.tushar-mehta.com/excel/vba/ http://www.fontstuff.com/excel/index.htm http://excel-vba-news.blogspot.com/ http://www.erlandsendata.no/english/ http://www.xcelfiles.com/VBA_01.html http://www.karenware.com/powertools/ptalarm.asp http://www.mindspring.com/~tflynn/excelvba.html http://www.geocities.com/WallStreet/9245/ http://www.vertex42.com/ http://exceltips.vitalnews.com/E090_VBA_Examples.html http://puremis.net/excel/colo.shtml http://www.excelguru.ca/sitemenu VBA - Add-in's http://www.businessfunctions.com/index.php] http://www.asap-utilities.com/index.php http://www.exworks.be/pub/eat/support/support.htm http://www.office-addins.com/-excel-addins/ http://www.ablebits.com/excel-addins.php#merging-cells http://www.contextures.com/xlPivotAddIn.html http://www.dom-and-lis.co.uk/ http://xcell05.free.fr/ http://www.oaltd.co.uk/VBETools/Default.htm VBA - Bit and pieces http://www.enhanceddatasystems.com/ Really scary stuff http://vbnet.mvps.org/index.html?code/internet/ping.htm http://nvd.nist.gov/nvd.cfm Sites for uploading files http://www.savefile.com/ http://cjoint.com/ http://www.divshare.com/ http://www.4shared.com/ Excel Games http://www.dzikosoft.com/gmexcel/ http://www.geocities.co.jp/SiliconVa...upertino/5678/ Excel for Scientists http://people.stfx.ca/bliengme/ExcelTips.htm Excel functions for PDA's http://www.ehansberry.com/pages/Pock...lFunctions.htm List of links.zip

Visual Basic est, comme son nom l'indique, un outil visuel permettant de créer sans notion de programmation l'interface graphique (GUI - Graphical User Interface) en disposant à l'aide de la souris des éléments graphiques (boutons, images, champs de texte, menus déroulants,...). L'intérêt de ce langage est de pouvoir associer aux éléments de l'interface des portions de code associées à des événements (clic de souris, appui sur une touche, ...). Pour cela, Visual Basic utilise un petit langage de programmation dérivé du BASIC (signifiant Beginners All-Purpose Symbolic Instruction Code, soit code d'instructions symboliques multi-usage pour les débutants). Le langage de script utilisé par Visual Basic est nommé à juste titre VBScript, il s'agit ainsi d'un sous-ensemble de Visual Basic. De plus, ce langage est utilisé pour de nombreuses autres applications Microsoft© que Visual Basic : Microsoft AccessMicrosoft ASPMicrosoft ExcelMicrosoft Internet ExplorerMicrosoft Word Ainsi, pour créer un utilitaire, il suffit de créer son interface graphique à l'aide de la bibliothèque d'élément en les assemblant tels un puzzle, puis de programmer à l'aide de VBScript les événements associés aux éléments de l'interface. Possibilités de Visual Basic De par le nombre de composants fournis avec Visual Basic, les possibilités en terme d'interface graphique sont très grandes. D'autre part, les contrôles ActiveX, des composants actifs utilisables dans vos applications, permettent d'avoir accès à des fonctions avancées : accès à des bases de donnéesaccès à des fonctionnalités réseauaccès à des fonctions d'entrée-sortie

هذا الموقع وجدته بالصدفة و به العديد من الموضوعات المفيدة حول المحاسبة و الأقتصاد و أسمه Basic Accounting College http://basiccollegeaccounting.com/ أتمنى لكم التوفيق

ملف باور بوينت لشرح اساسيات التخطيط المالي Financial Plan.rar

مرحبا هذي اول مشاركه بسيطه مني اتكلم فيها عن المحاسبه الادرايه بشكل سريع وتعتبر مقدمه لسلسه من الملخصات الي راح اشارك فيها كل مره واتمنى الكل يستفيد: The Changing Role of Managerial Accounting in a Dynamic Business Environment HOW MANAGERIAL ACCOUNTING ADDS VALUE? · Provides managers with information (e.g., the cost of products, budgets, cash flows). The information includes financial and nonfinancial data to help managers with strategic planning and decision making. · Assists in directing and controlling (analyzing and comparing actual performance to budgeted plans; attention-directing to highlight successful or problem areas). · Motivates managers to achieve the organization’s goals by communicating the plans, providing a measurement of how well the plan was achieved, and prompting an explanation of deviations from plans. Ø Motivation is achieved, in part, through employee empowerment—the concept ofencouraging and authorizing workers to improve operations, reduce costs, and improve product quality and customer service. · Measures performance not only for the entire organization, as in financial accounting, but also for many subunits (divisions, departments, managers). · Assesses the organization’s competitive position in the rapidly changing business environment. Looks at how well the firm is doing internally, in the eyes of its customers, from the standpoint of innovation and continuous improvement, and financially. Ø The preceding factors are integrated in a model of performance evaluation known as the balanced scorecard. MAJOR THEMES OF MANAGERIAL ACCOUNTING · Managerial accountants often facilitate and influence decisions by providing information, rather than make final decisions for managers. · To function effectively, accountants must have some understanding of human behavior. People often react to the way accounting information is gathered and reported (e.g., employees who provide input into the budget process often work harder to meet that budget). · There are costs and benefits associated with management accounting information. Managers must determine whether a new technique or report will yield benefits greater than the cost of obtaining the information. STRATEGIC COST MANAGEMENT & THE VALUE CHAIN · More attention is being paid to the value chain—the set of linked, value-creating activities, from conducting product research, to manufacturing, to providing customer service. ü A number of activities occur prior to the production of a good or service (i.e., upstream activities) and several occur after (so-called downstream activities). · Managers must understand the cost-causing factors (cost drivers) in an organization’s value chain. · Managing the cost relationships within a value chain to the firm’s advantage is called strategic cost management. EVOLUTION OF MANAGERIAL ACCOUNTING · Growth of e-business (including supply-chain management and e-budgeting). · Growth of the service sector. · Emergence of new industries, such as superconductivity and genetic engineering. · Global environment and increasing international competition. · An increased focus on the customer. · The growing popularity of cross-functional teams. · Computer-integrated manufacturing (CIM) that moves production from a labor-intensive process to an automated process. The accounting system must evolve to provide measurements in a new environment. · Product life cycles that are becoming shorter to keep up with changing technol­ogy and more diverse product lines. · Time-based competition, which is assuming a greater role in business, with customer-response time and time-to-market being critical factors for the truly competitive enterprise. · Information and communication technology (the Internet, intranets, cellular technology) that increase the key facts supplied to executives so they can better manage their businesses. · Programs of continuous improvement that strive to eliminate waste, reduce response time, simplify design, and improve quality and customer service. CONTINUOUS IMPROVEMENT · Continuous improvement is often necessary just to remain competitive. · A number of management approaches to continuous improvement are widely used, including: •Just-In-Time (JIT) • Total Quality Management (TQM) • Process Reengineering • Theory of Constraints (TOC) • Balanced Scorecards (BSC). These basic approaches to continuous improvement have different emphases, but can be used to complement and reinforce each other. JUST-IN-TIME (JIT) · Just-In-Time (JIT) means that raw materials are received just in time to go into production, parts arrive at workstations just in time to be assembled into products, and products are completed just in time to be shipped to customers. In a true JIT system, inventories are almost entirely eliminated. · In JIT, parts and material are pulled through the assembly process as needed. · At the final assembly stage, a signal is sent to the preceding workstation as to the exact amount of parts and materials needed over the next few hours for the final assembly of products. · A similar signal is sent back through each preceding workstation. Thus, all workstations respond to the pull exerted by the final assembly stage. · The pull approach is in contrast to the push approach used in conventional production control systems. In a push system, work in process is pushed through the factory from one workstation to the next with little regard to when it is actually needed. In a push system, the overriding concern is often to keep all the workstations busy. KEY ELEMENTS IN A JIT SYSTEM · Initiate JIT purchasing. Suppliers must deliver defect-free goods in just the right quantity and just when needed. · Improve the plant layout to reduce the distances work in process must travel. Traditionally, all drill presses are put in one location, all milling machines in another, and so on. Instead, under JIT all of the different machines required to make a major component are often grouped together in a “manufacturing cell.” · Reduce setup time. This permits a reduction in batch sizes, increases the speed with which a company can respond to customer orders, and reduces the need for inventories. · Strive for zero defects. When defect rates are high, excess work in process is needed to ensure that enough defect-free goods are completed to meet customer orders. · Develop a flexible work force. Manufacturing cells contain many different machines that each individual should know how to run. BENEFITS OF A JIT SYSTEM The following are often cited as major benefits of a JIT system: 1. Funds that had been tied up in inventories can be used elsewhere. 2. Space is made available for more productive uses. 3. Throughput time is reduced, resulting in better responsiveness to customers. 4. Defect rates are reduced. TOTAL QUALITY MANAGEMENT (TQM) • TQM emphasizes an unending series of small, incremental improvements. • TQM is implemented by teams of front-line workers who identify and solve problems. PROCESS REENGINEERING • Process reengineering is a more radical approach to improvement than TQM. • In Process Reengineering, business processes are completely redesigned to eliminate non-value-added activities, reduce errors, and reduce costs. • Unlike TQM, Process Reengineering is often imposed from above and often involves outside consultants and specialists. • Managers must take care that Process Reengineering does not have a negative impact on employee morale. • Changes imposed from above and by outsiders are often resented and resisted. • Process Reengineering, by simplifying work and eliminating unnecessary steps, may tempt managers to lay off workers. THEORY OF CONSTRAINTS (TOC) • A constraint is anything that limits the ability of an individual or organization to attain its objectives. • If the factory cannot satisfy demand, the constraint is in the factory. The constraint (i.e., bottleneck) is likely to be the workstation that has the lowest rate of output and smallest capacity. • The rate of output of the entire factory is determined by the rate of output of the constraint. • The other, non-constraint, work stations have excess capacity. • Improvement efforts should usually be focused on the constraint. • Improvements that increase the rate of output and capacity of the constraint will increase the output of the entire factory. • Improvements that increase the rate of output and capacity of workstations that are not constraints will simply increase their excess capacity. • If the current bottleneck is improved enough, the constraint will shift. Improvement efforts should then be shifted to the new constraint (bottleneck). The Balanced Scorecard Management translates its strategy into performance measures that employees understand and accept. Performance measures Customers Learning and growth Internal business processes How do we look to the owners? How can we continually learn, grow, and improve? In which internal business processes must we excel? How do we look to customers? STANDARDS OF ETHICAL CONDUCT FOR MANAGEMENT ACCOUNTANTS (adapted from IMA) COMPETENCE • Maintain professional competence. • Follow laws, regulations, and standards. • Prepare complete and clear reports and recommendations after appropriate analysis. CONFIDENTIALITY • Don’t disclose confidential information. • Ensure that subordinates do not disclose confidential information. • Do not use confidential information for personal gain or advantage. INTEGRITY • Avoid actual or apparent conflicts of interest. • Refuse gifts, favors, or hospitality that might influence objectivity. • Refrain from subverting the organization’s legitimate objectives. • Recognize and communicate personal limitations. • Communicate unfavorable as well as favorable information and opinions. • Refrain from actions that discredit the profession. OBJECTIVITY • Communicate information fairly and objectively. • Fully disclose all information that could be expected to influence a user’s understanding.

Every stock market investor needs to be able to calculate value, profits, and cash flow in order to make basic decisions like whether to buy, hold, or sell. But it's easy to get intimidated by all the ratios and formulas, especially when incorrect calculations can lead to costly investment mistakes. The Stock Investor's Pocket Calculator simplifies the math behind successful equity investing. Containing over 100 ratios and formulas, the book translates them into plain English, breaks them down into simple steps, and places them side-by-side with practical examples. Readers will learn how to: * judge portfolio value * assess corporate strength or weakness (both cash flow and profitability) * follow revenue and earnings trends * and more. Filled with worksheets, checklists, visual aids, and examples, this is a must-have guide for anyone investing in the stock market.

مساهمة في الموضوع المطروح مني اليوم ابدأ ب multiple currencu accounting Prof. Timo Salm0i A Comparative Review of the Finnish Expenditure-Revenue Accounting Based on a Working Paper 78-2. European Institute for Advanced Studies in Management, Brussels, January 1978. Rewritten for electronic publication in 1993. Technically revised in 1996. ISBN 951-683-724-7. Copyright © 1978 and 1996 by Timo Salmi. CONTENTS  Abstract 1. Purpose 2. Accounting for the Entire Life-Span of the Firm 21. Fundamental Concepts 211. Adoption of the Total Period 212. Expenditures, Revenues, and Financing 213. Determination of Total Profit 214. Entity, Money Measurement and Cost Conventions 215. Summary 22. The Accounting Process 221. Expenditure, Revenue, and Financing Accounts 222. Cash Basis 223. Accrual Basis 3. Accounting for Segments of the Total Period 21. Segmenting a Total Period 311. Reason for Segmenting 312. The Congruence Principle 313. Discussion on the Causal Relation between Annual and Total Profits 22. Principles of Annual Income Determination 321. Annual Closing of Accounts 322. Expenses and Unexpired Expenditures 323. The Matching Convention 23. Special Topics 331. Priority Order of Matching 332. Realization Depreciation 24. Treatment of Expenditure, Revenue, and Financial Accounts in Closing 4. Recapitulation  Footnotes and References Please use the following reference to this publication: Salmi, T. (1993), "A Comparative Review of the Finnish Expenditure-Revenue Accounting [online]", available from World Wide Web: <URL:http://www.uwasa.fi/~ts/comp/comp.html>. ISBN 951-683-724-7. Timo Salmi Professor of Accounting and Finance A Comparative Review of the Finnish Expenditure-Revenue Accounting ABSTRACT: In Finland the accounting theory put forward by Professor Martti Saario (in 1958, 1959, and partly 1945) is dominant in accounting legislation, teaching and research. This paper reviews the theory, states the unstated economic assumptions on which the theory must be based, and compares the accounting conventions inherent in the application of this theory with the conventions in the generally accepted accounting principles (GAAP). At the same time it is the purpose to subject this theory to an international forum, since this has not been done so far. KEY WORDS: Accounting theory; Accounting principles; Financial accounting; Accounting model; Finland Timo Salmi (1993), "A Comparative Review of the Finnish Expenditure-Revenue Accounting", published on the World Wide Web as http://www.uwasa.fi/~ts/comp/comp.html at the University of Vaasa, Finland. 1. Purpose Accounting has, aptly, often been called the language of business. General accounting concepts are used in communication between researchers in the accounting field in different countries. The accounting rules, conventions and practices as well as accounting legislation vary, however, in some degree from country to country. The concepts used in teaching financial accounting to business students may also differ in a fundamental manner. The purpose of this paper in the area of comparative accounting is to facilitate communication about Finnish accounting research and the concepts used in teaching financial accounting in Finland. This is done by reviewing the "expenditure-revenue-accounting" model applied in Finland. This accounting model is of general interest because it is an example of taking an unconventional approach to the going concern convention, and developing the accounting model starting from the income statement concepts rather than the internationally more common expansion from the balance sheet concepts. The expenditure-revenue accounting model as propounded in the Finnish language is attributed solely to late professor Martti Saario _1/. This accounting theory has been the dominant basis of financial accounting legislation and teaching in Finland. The the financial accounting practices based on the expenditure-revenue accounting theory resemble in many respects the accounting practices based on the American Generally accepted accounting principles, the GAAP. It will be assumed throughout this paper that the reader is reasonably familiar with the GAAP. This paper is a review of Professor Saario's accounting theory. The presentation is based on my own interpretation of expenditure-revenue accounting and GAAP. An attempt is made not to express any personal preferences concerning the choice of the accounting concepts. The evaluation of the potential merits or dismerits of Professor Saario's expenditure-revenue accounting as a background for financial accounting practices and teaching, as compared with accounting practices based on GAAP, will be the reader's. 2. Accounting for the Entire Life-Span of the Firm 21. Fundamental Concepts 211. Adoption of the Total Period Income determination is taken as the underlying purpose of expenditure-revenue accounting. This basic premise should continuously be borne in mind throughout this paper. The fundamental difference between the Finnish expenditure-revenue accounting and GAAP is discarding the going-concern convention in the former. _2/ Instead, the total period from the firm's foundation to its liquidation will first have to taken under observation in order to define the total profit for the entire life-span of the firm. 212. Expenditures, Revenues, and Financing In expenditure-revenue accounting the fundamental objective of the entrepreneur is taken to be earning a profit, because it provides the desired purchasing power. The objective of the business firm is assumed to be the same. In order to earn a profit the firm must commit expenditures as a prerequisite of revenues. Thus, in principle, there is a fundamental association between expenditures _3/ and revenues _4/. For the entire life-span of the firm the sum of the receipts exceeds the sum of the disbursements if the revenues for the total period exceed the expenditures, provided that distributions of profits have not exceeded the profit for the total period. Expenditures, however, precede corresponding revenues. It is this discrepancy in timing that gives rise to the need of outside financing. Two mutually exclusive, comprehensive sources of outside financing are defined. The first is paid-in capital from the owners. The second is debt. The life-span of the firm, i.e. the total period thus entails: 1. Acquiring outside financing a. paid-in capital from owners b. debt 2. Expenditures 3. Revenues 4. Repaying outside financing a. debt b. paid-in capital to owners Furthermore, the financial flows through the firm, as will be illustrated by Figure 1, include the distribution of profits among creditors, government, and owners; in other words interest, taxes, and dividends. 213. Determination of Total Profit The expenditure-revenue accounting approach was developed taking the total period under observation. When the going-concern convention is thus discarded and the total period from the firm's foundation to its liquidation is under observation, the matching problem automatically becomes solved and income determination trivial, in principle. For the total period all expenditures have to expire and become expenses, because no more revenues to match against exist, per definition, after the firm has been dissolved. Hence, the TOTAL income _5/ is the difference between the TOTAL revenues and TOTAL expenditures. The aim of expenditure-revenue accounting is solely the determination of income. The evaluation and further usage of the observed income is strictly separated from income determination, and is limited outside expenditure-revenue accounting. 214. Entity, Money Measurement and Cost Conventions Finnish accounting text-books introducing expenditure-revenue accounting usually elucidate financial accounting with the help of some version of Figure 1. Figure 1. The Financial and Material Flows through the Firm CAPITAL MARKET paid-in and debt capital : distribution : of profits : repayment -interest : : -taxes : : -dividends : +------+ (expen- ) : : (ditures) : : (revenues) payments +--------------+--+---------------+ payments for inputs ! : : ! from outputs {----------+- accounts {- cash {- accounts {-+-------------- ! payable receivable ! financial process ................................................................... ! production flow ! physical process ---------} ! ------------------------------} ! -----------------} physical ! ! physical output input flow +---------------------------------+ flow INPUT MARKET OUTPUT MARKET In accordance with the entity convention the firm in Figure 1 is the relevant entity. It acquires a set of "physical" inputs, transforms the inputs into outputs in the production process and sells the resultant outputs. This physical process is reflected in the financial process as depicted by Figure 1. Financial accounting (in our case expenditure-revenue accounting) is defined as a description of the financial process of the business entity under observation. Figure 1 emphasizes the central conceptual role assumed for cash in expenditure-revenue accounting. _6/ Money measurement convention is used in registering the flows of the financial process. This is natural because, per definition, monetary flows are under observation. The measurement of the flows of the financial process is made according to the (historical) cost convention (c.f. "stable dollar" assumption). Thus, in comparison with accounting based on the GAAP, no changes are made in entity, money measurement, or cost conventions in accounting based on the expenditure-revenue accounting model. 215. Summary To recapitulate, I denote r(i) = the i:th revenue observed from the financial process d(j) = the j:th expenditure observed from the financial process P = total income I = the total set of revenue indices J = the total set of expenditure indices then (1) P = sum r(i) - sum d(j) . icI jcJ 22. The Accounting Process 221. Expenditure, Revenue, and Financing Accounts Three sets of accounts are defined for recording purposes in expenditure-revenue accounting. They are 1. Financing accounts 2. Expenditure accounts (not "expense" accounts) 3. Revenue accounts All transactions arising in financial accounting for the firm can be recorded on accounts belonging to the above three categories. The following subcategorization of financing accounts can be used. • cash • receivables and payables • capital o debt capital o owners' capital o distribution of profits 222. Cash Basis For instructive reasons first consider the recording of transactions on cash basis. _7/ Figure 2 depicts the recording of the basic transactions on T-accounts. Figure 2. Recording Transactions . . . . . . . . . . . . . . . . Sources of cash . Sinks of cash . . . +-------------.--------------+ . : Financing . accounts : . : . : . Revenue : Capital . C a s h : Expenditure . accounts : accounts . + - : accounts . ========= : ========= . --------- : =========== 1a . ! : ! -----+----} ! : ! b . ! : ! -----+----} ! : ! 2 . ! : ! . ! ---------------} ! 3 . ! ------------+------+----} ! : ! 4a . ! : {-+------+------+-- : ! b . ! : {-+------+------+-- : ! . : ! +-------------.--------------+ ! : . : . : . . .:. . . . . . . . . . . . : : : : Total income : : ------------ : +------------------------!--} : {--!-------------------------+ ! As is seen in Figure 2, the total income is the difference of the balances of the (total) revenue accounts and expenditure accounts. All the rules needed for recording various transactions can be deduced from the following convention of expenditure-revenue accounting, which corresponds to the dual aspect convention of the GAAP. Every transaction is recorded as a debit and equal credit. An increase in cash is recorded as a debit on cash account. For example, it can be deduced with the help of Figure 2 that a revenue is credited on the relevant revenue account, whereas an expenditure is debited (charged) on the relevant expenditure account. The details of recording different transactions in accordance with the expenditure-revenue accounting model have naturally been described in great detail in Finnish accounting text-books. The position of the cash account in Figure 2 (and later in Figure 3) reflects the central conceptual role of cash. In expenditure-revenue accounting cash is used as the reference account instead of owners' equity, which is the reference account for accounting based on GAAP. It must be stressed, however, that this does not imply a suggestion for cash-flow accounting. The rules for recording transactions do not differ from GAAP rules, since the equation "assets = liabilities + owners' equity" can be derived as a corollary of the "debit equals credit, and increase in cash is a debit"- convention. Figure 2 shows that for closing purposes an additional account is needed outside the financing / expenditure / revenue accounts classification. Such additional accounts are called closing accounts. _8/ There are exactly two of them. One is the income statement ("total income" in Figure 2), the other is the balance sheet. When the total period is under observation, the balance sheet is not relevant, because in liquidation at the end of the total period the balance sheet becomes an empty set. Note that no distinction has yet been made between expenditures and expenses. 223. Accrual Basis Accrual basis is applied in the Finland just as it is applied in the USA. It is applied in accordance with the realization convention. Thus expenditure-revenue accounting is not any different in this respect from accounting based on the GAAP. In order to accommodate for the application of the accrual basis, accounts receivable and accounts payable are augmented. This is elucidated by Figure 3. Figure 3. Accrual Basis in Recording Transactions Revenue Accounts C a s h Accounts Expenditure accounts receivable + - payable accounts ========= ---------- ------- --------- =========== 1 ! ! ! ! ---------} ! 2 ! ! ! --------} ! ! 3 ! --------} ! ! ! ! 4 ! ! ---------} ! ! ! The transactions depicted in Figure 3 are 1. Purchase on credit 2. Settlement of this credit 3. Credit sales 4. Payment for the credit sales is received. 3. Accounting for Segments of the Total Period _9/ 31. Segmenting a Total Period 311. Reason for Segmenting It is obvious that income determination is trivial if the total period is under observation. Income must, however, be determined for periods which usually are much shorter than the total period. The total period must therefore be segmented into time intervals called accounting periods. In financial accounting this accounting period almost always is one year. In expenditure-revenue accounting the stated reason for the need of yearly income determination is assessing annual distributable profit. Originally, nothing was said or assumed of managerial reasons for income determination. 312. The Congruence Principle The adoption of the congruence principle is a central issue of Professor Saario's expenditure-revenue accounting: Per definition, the sum of annual profits (for accounting periods making up the total period) is equivalent to the total profit (providing that no mistakes are made). Thus in expenditure-revenue accounting the annual profits are considered nothing more than logically dependent slices of the total profit. The purpose of accounting is consequently defined as splitting the total profit into annual profits of the right size. My ensuing interpretation is the following. In expenditure-revenue accounting the timing of the annual profits is considered inconsequential providing that it does not affect the distribution of profits. Thus early annual profits are not assumed to be preferred to later annual profits, since only the total profit is assumed to count. This means an implicit assumption of zero cost of capital to the owner (entrepreneur), i.e. there is no time value of money in the expenditure-revenue accounting thinking. To recapitulate, I define p(t) = annual profit in year t P = total profit (same as total income Formula (1)) f = the year of the foundation of the firm t(o) = the year of the latest accounting period q = the year of liquidation then in expenditure-revenue accounting we obviously must have t(o) q The sum of (2a) sum p(t) + sum p(t) = P if t(o) annual profits t=f t=t(o)+1 is less is defined by than q the total profit P, not vice versa. q (2b) sum p(t) = P if t(o) is at or beyond q t=f 313. Discussion on the Causal Relation between Annual and Total Profits As can seen from the above, my conclusion is that in expenditure-revenue accounting model the annual profits are dependent on the total profit, _10/ not vice versa! The total period ends when the firm has served its task in generating a total profit, i.e. the desired purchasing power for the entrepreneur. In my view the following counter argument, concerning the logic of the foundations of expenditure-revenue accounting, can be made at this point. If the annual income of the firm is positive, the firm is seldom liquidated. If, however, negative annual incomes are observed for a prolonged length of time, the firm is likely to be dissolved. _11/ Because the future is uncertain, the historical annual incomes are used by the management and other interested parties as (at least one) criterion in deciding whether to continue operations or dissolve the firm (assuming that the decision makers behave rationally). According to this practical reasoning, it would be the annual incomes that determine the length of the total period and the total income, rather than the other way round, as is assumed in the expenditure-revenue accounting model. Historical observations, which by necessity always are the basis for predicting future, would then be the determining factors rather than a completed profit earning task. The direction of the relationship between the total profit and the annual profits used in expenditure-revenue accounting seems to indicate an implicit assumption of perfect knowledge of the future. Otherwise income determination is inconsistent until the firm is dissolved. If the argument put forward is accepted that the firm is dissolved when annual incomes continuously remain negative, a circular reasoning results in expenditure- revenue accounting model. This controversy has remained ignored and unresolved for nearly to fifty decades by now. _12/ 32. Principles of Annual Income Determination 321. Annual Closing of Accounts In expenditure-revenue accounting the underlying function of the annual closing of accounts _13/ is taken to be the allocation of the relevant portion of the total profit to the accounting period under observation. In order to calculate the annual income, the realized revenues are first allocated to the pertinent accounting period. After that, the relevant expenditures are matched against these realized revenues as expenses. The realization convention applied for recognizing the realized revenues of the accounting period, is the same as in GAAP, and is therefore discussed no further. As will be seen, the matching convention applied is very similar to the GAAP convention. Differences occurring in the point of view result from the different assumption about the going-concern convention. 322. Expenses and Unexpired Expenditures In order to determine annual income, the expenditures have to be divided into two categories. The expenditures, which are deducted from the realized revenues of the current accounting period, are called expenses. The other part, which is not yet deducted from the realized revenues, is called unexpired expenditures. In the annual closing of accounts, the unexpired expenditures become assets._13/_14/ They always will be converted into expenses in the later accounting periods, latest by the end of the total period. Technically, the unexpired expenditures are transferred to the later accounting periods via the balance sheet. For expenditure-revenue accounting the balance sheet thus becomes necessary as an auxiliary account, when total profit has to be allocated to individual accounting periods for annual income determination. No accounting practice difference seems to exist here from accounting based on the GAAP, which includes the same dichotomy between assets and expenses. In American accounting literature, however, the sequence of reasoning is often given in a different order when compared with expenditure-revenue accounting. That is: "when incurred, expenditures represent assets, which then expire, either instantaneously or eventually, and thus become expenses". This is a noteworthy conceptual difference. 323. The Matching Convention Expenditures are matched, as expenses, against the realized revenues of the different accounting periods. Finally all the expenditures must be thus allocated, in the form of expenses, to the accounting periods making up the total period. The basis of matching in expenditure-revenue accounting is given by the association between expenditures and revenues, and the congruence principle discussed earlier. From the association principle ("expenditures are a prerequisite for revenues") it follows that expenditures expire only when the associated revenues are earned. From the congruence principle ("the sum of annual profits is equivalent to the total profit") it follows, if the principle is applied in a consistent manner, that no losses should be reported for individual accounting periods if the total income will be positive, i.e. a total profit occurs. _16/ The following principle has been propounded by Professor Saario in accordance with the reasoning above. "In periods with little or no realized revenues, little or no expenditures can become expenses". In actual practice it is seldom possible to establish the true _17/ association between expenditures and revenues. _18/ This fact gives rise to various pragmatic rules for assessing which of the expenditures have expired and should thus be written off as expenses (and which expenditures still are unexpired, and should consequently be entered on the balance sheet). For example, the relevant Finnish legislation has adopted the rule that all expenditures which are no more expected to produce revenues, are expenses. This rule can be regarded as a corollary of the association and congruence principles, when applied to matching. -- The role of expectations is in my opinion important here. If the underlying principle for watching were given as "expenditures which no more produce revenues have expired (since corresponding future revenues are known not to exist)", then, taken strictly, a perfect knowledge of the future would be required with respect to future revenues. Assumptions made about the knowledge of the future necessarily are critical in any accounting model, since by definition they should be based on historical transactions (ex post) rather than future transactions (ex ante). _19/ In the original presentation of expenditure-revenue accounting, it has been emphasized that in the framework of the dichotomy of expenditures ("expenses"/"unexpired expenditures = assets"), all assets valuation rules should be seen as nothing but matching rules for annual income determination. A point that will be taken up further on. 33. Special Topics This section reviews the ideas of priority order of matching and realization depreciation method, which are sidelines related to expenditure-revenue accounting. This part can be skipped without a loss of continuity. Because of space limitations, it will not be possible to analyze the underlying concepts at length, but the priority order of matching, and realization depreciation are nevertheless taken up here because they are interesting facets of the Finnish accounting research history. 331. Priority Order of Matching As has been seen, assuming a total profit, annual expenses must not exceed annual realized revenues according to the theory of expenditure-revenue accounting. This notion gives rise to the question of the manner in which the expenditures should be deducted from the revenues. The fact is that since expenditures precede corresponding revenues, the expenditures gradually become covered by the revenues as they are realized. It has been suggested that costs, and hence expenditures are covered by revenues, not proportionally, but in a definite priority order. The statement in the Finnish language of the relevant theory, in Finland called "The Priority Order Theory of Costs" is attributed to Professor Martti Saario _20/, and its later refinement to Professor Jaakko Honko. _21/ Two criteria were originally considered for determining a priority order of matching. The first was the length of time it takes an expenditure to cycle once. This criterion was, however, found unsatisfactory already in the original presentation. Instead a second criterion was put forward as the theoretically right one. This was the number of products or revenue items associated with the expenditure. The smaller this denominator, the higher the priority of the expenditure. The following illustration gives the original priority order of matching suggested. Direct labor Direct materials Variable overhead Administrative expenses Equipment and machinery Plant Land Entrepreneur 332. Realization Depreciation Depreciation is one of the most controversial issues in accounting. Depreciation is to allocate a "long-term" expenditure as expenses over the revenue-producing life-span of the expenditure. _22/ The most popular depreciation methods in company practice are the straight-line, double declining-balance, units-of-production, and the years'-digits _23/ methods. Double declining-balance and the years'-digits methods are accelerated depreciation methods, i.e. methods with decreasing depreciation charges. They often are advocated on the basis of an alleged diminishing revenue-earning power resulting from economic and physical age. _24/ An entirely different pattern of depreciation is suggested in "compound interest" (or "annuity") depreciation method. The revenues associated with the long-term expenditure are assumed to be made up by two parts. The first is the return (interest) on the long-term expenditure. The rest is the amount of the long-term expenditure recovered = depreciation. With the passage of time the part due to interest decreases, when the unrecovered portion of the expenditure gradually decreases. Consequently, the annual amount of the expenditure recovered increases. Thus,a depreciation method with increasing depreciation charges results. _25/ Next we discuss the idea of realization depreciation in more detail. The basic assumptions of expenditure-revenue accounting, discussed throughout this paper, originate from Professor Saario's doctoral dissertation in 1945 on the "realization principle and depreciation of fixed assets", and foremost from his papers in 1958 and 1959. _26/ In his dissertation and a later paper in 1961 _27/ he put forward the realization depreciation method: As was discussed earlier, from the association principle of expenditures and revenues it follows that expenditures expire (become expenses) only when associated revenues are realized. As we saw, from congruence principle it follows that losses are not consistent for any of the accounting periods if the net income for the total period is positive. Depreciation (an expense) is, consequently, strictly tied to the revenues produced by a long-term expenditure. _28/ Therefore, in accordance to this thinking, depreciation has absolutely nothing to do with physical aspects of the relevant assets. In periods of no revenues no expense is relevant, and no depreciation can thus be made then. The idea of realization depreciation is, on the basis of the principles above, that depreciation is directly dependent on the associated revenues, being thus a function of them. The relation is given by the internal-rate-of-return model. To illustrate, consider an extremely simple numerical example involving an expenditure of $100 at the beginning of the first year, and revenues of $57.6 at the end of the first and the second year. The internal rate of return on this investment is 10%, since $57.6/1.10 + $57.6/1.102 = $52.4 + $47.6 = $100. The depreciation for the first year is $52.4 and $47.6 for the second. Contrary to the compound-interest depreciation method, which is also based on the rate of return on the long-term expenditure, realization depreciation usually leads to an accelerated depreciation pattern. _29/ 34. Treatment of Expenditure, Revenue, and Financial Accounts in Closing Figure 4 illustrates the principle of the closing process by depicting the closing entries for expenditure-revenue bookkeeping. _30/ Figure 4. Closing Entries Expenditure Revenue Financing accounts accounts accounts =========== ========= ========= ! ! ! ! : : ! :: ! :: : : :: :: : : .....................::...:: : : : ...................::....: : : : : :: .........: : : : ::........ : : : : : : : Income : : : Balance :...... : : statement : : : sheet : : : account : : : account : : matching ------------------- : : : ------------------ : : o..} expenses ! revenues {.: : :.} cash ! : : : ! : ! payables {.: : : ! :...} receiv- ! : : ! ables ! : : ! ! capital {.....: :.............+...................} unexpired! ! expendi- ! ! tures ! ! ! profit {-+------------------------------+-} profit ! ! In order to calculate the annual net income all realized revenues and expenses of the accounting period are gathered from the books on the income statement account, which is the first closing account. The annual net income is given by the balance of the income statement account. Unexpired expenditures and financing accounts are closed on the balance sheet account, which is the second closing account. Undistributed profit is entered on the credit-side as retained earnings. _31/ Thus the concept of retained earnings, which is central in accounting based on the GAAP, does not come up in expenditure-revenue accounting at all before this stage. The function of the balance sheet is to transfer the ending balances of the unexpired expenditures and the financing accounts on to the next accounting period, where they become the beginning balances of the relevant accounts. The balance sheet does not have the same conceptual emphasis as a statement of the financial position of the firm as in accounting based on the GAAP. Income determination is the underlying purpose of expenditure-revenue accounting. As has been discussed at great length in this paper, matching naturally is the critical stage of annual income determination. All rules affecting matching through determination of expenses or unexpired expenditures affect the annual income. It was stated earlier in this paper that in expenditure-revenue accounting it is emphasized that all asset valuation rules are nothing but matching rules for annual income determination. In other words any valuation of the balance sheet items should be considered a valuation of the annual income. The reasoning is easily demonstrated by writing out the fundamental equation of matching elucidated by Figure 4. Expenditures = Expenses + Unexpired expenditures (income statement) (assets/balance sheet)

شباب الى عندوا اية خليفة عن مبادى الاشتثمار او عندو ملف فى مبادىء الاستثمار ياريت يفيدنا - فى شهادة اسمها basic investment certificate - ياريت لو فى حد عندة هذة الشهادة يفيدنا - وشكرا

على الرابط التالي سوف تجدون الموضوع عن تعليمات تثبيت Visual Basic 2005 http://www.infotechaccountants.com/topicsar/13100002.htm و يمكنكم زيارة الصفحة الرئيسية لمواضيع برمجة الفيجوال بيسك للمتابعة بشكل دوري http://www.infotechaccountants.com/pagesar/accvbartop.htm بالتوفيق