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Found 9 results

  1. احتاج طريقة اعداد الــ Cash Flow + Budget او دوره فى هذا المجال
  2. السلام عليكم ورحمة الله وبركاته أنا الأيام دي بأذاكر الجزء الثاني .. لكن براحتي شوية المهم أنا عملت ترجمة ومحاولة للشرح لنفسي وأنا با أذاكر ممكن تكون ترجمة خطأ أو ضعيفة لكني عن طريقها فهمت الموضوع كويس وأضفت شوية أسس وأنا باكتب الترجمة لنفسي الأولى هي أني لونت الكلمات اللي مش عارفها باللون الأحمر وترجمتها بنفس اللون مع تكرار التلوين في أحيان كثيرة لو كنت مش فاهم معنى الكلمة (فيه موقع بافتحة جمبي وانا باذاكر للترجمة هو http://www.ebnmasr.net/wtranslate/) بيساعدني كتير جدا ربنا يجازي من عملة خير عناحطيت خطوط تحت الحاجات المهمة أو اللي أنا شفتها مهمة بلون أسودأضفت معلومات عن طريق ( 1 - البحث في الانترنت 2- وعن طريق خبرتي في العمل 3 - عن طريق فلاش كارد من شركة Morrison media ) كل الاضافات كتبتها باللون الأزرقأضفت ملاحظات بعد ما حليت أسئلة كتاب هوك يعني الأسئلة الي واضحة في الشرح أصلا أو اللي ممكن تحلها من خلال قراءة الترجمة لكتاب جليم ما عملتش أكثر من الخطوط كما ذكرت سابقاً . أما الحاجات اللي شفت ان الشرح ما كانش موضحها أضفتها باللون الرمادي استخدمت الألوان في الأمثلة لربط كل الأرقام المرتبطة ببعض في الأمثلة المترتبة على بعض في الشرحالفقرات الرئيسية تحت عنوان معين باللون الأخضر لتمييزها في المسائل حاولت أربط بين الأفكار وإن شاء الله هايكون فيه ملخص لكل الأفكار بعد ما أخلص الأمثلة الباقية وكلها من كتاب هوك .. ولو لقيت حاجة أو فكرة جديدة هاحدث الملف دايماً إن شاء اللهأنا بدأت ف التكاليف Costing وإن شاء الله هاعملها بنفس الطريقة بس هابدأ بأوامر التشغيل لأني عندي خبرة فيه كويسة لأني اشتغلت فترة في مصنع مجوهرات أرجو من اللي يقرأ يقولي رأية .. يعني الترجمة لو فيها خطأ يقولي لأني ممكن أغلط لأني شغال مع نفسي ... لو فيه حد عنده فكرة يقولي أو يضيفها على الملف الأمثلة و المسائل لسة ما تمتش وإن شاء الله أوصلهم ل 100 مثال وفي النهاية ملخص بالأفكار كلها .. دعواتكو وربنا يوفق الجميع ... لو كنت ماشي غلط حد يقولي من الي سبق وأخدوا الشهادة لأني حاسس إني مطول .. لكن الحمد لله فهمت كويس جداً .. وقريت في مواضيع متشعبة في النت .. هل الطريقة صح أو خطأ .. أما اللي لسة بيذاكروا زي حالاتي وخاصة اللي ذاكروا الموضوع دة قبل كدة .. اللي يقرأ يقولي هل فيه حاجة جديدة شافها في الشرح أو المسائل ما كانش عارفها وفهمها ؟ أو هل فيه أسئلة في جليم مثلا حاول يحلها والاجابة مش موجودة في الشرح المرفق ؟ والمسائل هل كدة واضح الحل وهل شرح الحل سهل الفهم وبالتالي قدر يحل ؟ مهم جدا الملحوظات علشان أقدر أعرف أنا ماشي صح واللا غلط لأني كما قلت ماشي مع نفسي .... لكن داخل مش علشان آخد الشهادة فقط عاوز أفهم برضة أي موضوع كويس أه على فكرة أنا طبعا باشتغل وماعنديش وقت كتير للمذاكرة فالحكاية أخدت مني 3 أسابيع تقريبا لكن مش بتفرغ .. وشكرا للجميع أرجوا المعذرة للإطالة الشرح http://www.4shared.com/file/73127029/d76f3ab/__online.html أمثلة محلولة http://www.4shared.com/file/73126701/8c6868fb/___online.html
  3. السلام عليكم ورحمة الله اخوانى الاعزاء الرجاء تزويدى باى مادة علمية فى الموزانات التخطيطية
  4. أرجوا المساعدة في حلها من أهل الأختصاص Yasmeen has been recently appointed as accounting manager in the famous Abou Sina Pharmaceutical Company, a small family business run by Abou Sina himself. Its main activity is the distribution of pharmaceuticals acting as a liaison between factories and pharmacies. Yasmeen’s first assignment is to prepare the budget for the last four months of 2008. The usual form used for the cash flow budget is shown below but you can amend it as needed or even use you own if you prefer Cash Budget Sep Oct Nov Dec Estimated Cash Receipts From Credit Customers From Cash Sales Proceeds from fixed asset disposals = Total Cash Receipts Estimated Cash Payments Suppliers Wages and Salaries Fixed Asset Purchases Rent and Rates Other Overheads Loan Repayments = Total Cash Payments = Net Surplus (or deficit) Opening Cash Balance 1.100.000 = Closing Cash Balance After going through the files of her predecessors and after some discussions with her colleagues, Yasmeen was able to collect the following information, which she considers reliable enough: * Expected Sales: 1.000.000 SYP every month except September (Ramadan) when the sales doubles. Usually 40% of sales are on cash basis and the usual credit terms are 30 days. Except in Ramadan, where 75% of sales are cash! * The company puts a 35% mark-up on its purchases from its suppliers, who insist on a 25% downpayment when placing the order one month ahead of delivery, and the balance 75% is payable on delivery. It is the company’s policy to keep at all time in stock 500.000 SYP worth of goods (selling price). * The owner, Mr. Abou Sina, has a very beautiful secretary and rumour has it that Abou Sina is planning to leave his wife Im Sina and only son, Sina, and marry his secretary in October just after the Fitr Holidays. He is planning to buy her a solitaire for 550.000 SYP as a wedding present. * It is also expected that one of the used vans of the company be sold in November for 600.000 SYP and replaced in December with a new one paid cash 1.500.000 SYP * The monthly salaries of all the employees in the firm, including the very beautiful secretary, are 150.000 SYP and Abou Sina usually gives an end-of-year bonus equal to the monthly salary to all the employees, including the very beautiful secretary. The monthly rent is 20.000 SYP but it is paid every three months. The last payment was on June 15. * A loan from the bank for 1.250.000 SYP is due on Nov 23. * On average, Abou Sina’s expenses are about 30.000 SYP per month * In last year’s financial reports, it is stated that the depreciation of the machines and equipment is 120.000 SYP per annum. 1- Can you help Yasmeen prepare the budget on time, bearing in mind that some of the information she collected is not really necessary to prepare that budget but is just office gossip!!! 2- Also please prepare the budgeted income statement for the same period. 3- Write what Yasmeen could have written to her boss in the form of an office memo that would accompany the prepared budgets including her notes and comments on both budgets and what could be in order to minimize the risk of being unable to pay the liabilities on time. أرجوا أرسال الحلول الى mhdramadan@gmail.com
  5. أرجوا منكم مساعدة على حل مثل هذه المسأل أو أرشادي لموقع يمكن فهم و حل مثل هذه المسألة Yasmeen has been recently appointed as accounting manager in the famous Abou Sina Pharmaceutical Company, a small family business run by Abou Sina himself. Its main activity is the distribution of pharmaceuticals acting as a liaison between factories and pharmacies. Yasmeen’s first assignment is to prepare the budget for the last four months of 2008. The usual form used for the cash flow budget is shown below but you can amend it as needed or even use you own if you prefer Cash Budget Sep Oct Nov Dec Estimated Cash Receipts From Credit Customers From Cash Sales Proceeds from fixed asset disposals = Total Cash Receipts Estimated Cash Payments Suppliers Wages and Salaries Fixed Asset Purchases Rent and Rates Other Overheads Loan Repayments = Total Cash Payments = Net Surplus (or deficit) Opening Cash Balance 1.100.000 = Closing Cash Balance After going through the files of her predecessors and after some discussions with her colleagues, Yasmeen was able to collect the following information, which she considers reliable enough: * Expected Sales: 1.000.000 SYP every month except September (Ramadan) when the sales doubles. Usually 40% of sales are on cash basis and the usual credit terms are 30 days. Except in Ramadan, where 75% of sales are cash! * The company puts a 35% mark-up on its purchases from its suppliers, who insist on a 25% downpayment when placing the order one month ahead of delivery, and the balance 75% is payable on delivery. It is the company’s policy to keep at all time in stock 500.000 SYP worth of goods (selling price). * The owner, Mr. Abou Sina, has a very beautiful secretary and rumour has it that Abou Sina is planning to leave his wife Im Sina and only son, Sina, and marry his secretary in October just after the Fitr Holidays. He is planning to buy her a solitaire for 550.000 SYP as a wedding present. * It is also expected that one of the used vans of the company be sold in November for 600.000 SYP and replaced in December with a new one paid cash 1.500.000 SYP * The monthly salaries of all the employees in the firm, including the very beautiful secretary, are 150.000 SYP and Abou Sina usually gives an end-of-year bonus equal to the monthly salary to all the employees, including the very beautiful secretary. The monthly rent is 20.000 SYP but it is paid every three months. The last payment was on June 15. * A loan from the bank for 1.250.000 SYP is due on Nov 23. * On average, Abou Sina’s expenses are about 30.000 SYP per month * In last year’s financial reports, it is stated that the depreciation of the machines and equipment is 120.000 SYP per annum. 1- Can you help Yasmeen prepare the budget on time, bearing in mind that some of the information she collected is not really necessary to prepare that budget but is just office gossip!!! 2- Also please prepare the budgeted income statement for the same period. 3- Write what Yasmeen could have written to her boss in the form of an office memo that would accompany the prepared budgets including her notes and comments on both budgets and what could be in order to minimize the risk of being unable to pay the liabilities on time.
  6. 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)
  7. ???? define its purpose, appropriate use, and time frame ???? identify the budget components and explain the interrelationships among the components ???? demonstrate an understanding of how the budget is developed ???? compare and contrast the benefits and limitations of the budget system ???? calculate budget components on the basis of information presented ???? evaluate a business situation and recommend the appropriate budget solution
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