البحث في الموقع

السلام عليكم ورحمة الله وبركاته المرفق كتاب مبادىء المحاسبة لكيسو ولكنى سوف اقوم برفعة على اكتر من جزء نظرا لكبر حجمة ارجو ان يستفاد منه الجميع 1.2.3.4.rar

Internal Control and Cash Chapter 8 Accounting Principles 2 Dr. Mahmoud Nassar Acc.Principles 2 Chapter 8 .doc

Accounting Principles 2 First Lesson Cash and Internal Control

(Decrease)/increase in cash and cash equivalents النقص)/الزيادة في النقد والنقد المعادل (Decrease)/increase in trade creditors and provisions (النقص)/الزيادة في دائنون تجاريون ومخصصات abnormal شاذ، غير طبيعي absorbed مستغرق . منهمك accounting علم تدوين الحسابات وتفسيرها Accounting Assumptions (Postulates) الفروض المحاسبية الرئيسية Accounting Concepts المفاهيم المحاسبية، المبادئ المحاسبية Accounting Constraints القيود المحاسبية - المحددات المحاسبية Accounting Cycle الدورة المحاسبية Accounting Elements العناصر المحاسبية Accounting Equation المعادلة المحاسبية Accounting Information المعلومات المحاسبية Accounting Objectives الأهداف المحاسبية Accounting Period (Periodicity) الفترة المحاسبية - الفترة المالية Accounting policies سياسات محاسبية Accounting Principles لمبادئ المحاسبية Accounting Procedures الإجراءات المحاسبية Accounting Research Bulletins نشرات البحوث المحاسبية Accounting Standards المعايير المحاسبية Accounting System النظام المحاسبي accrual تراكمٌ . شيء متراكم Accrual Basis of Accounting أساس الاستحقاق المحاسبي Accumulated depreciation and impairment losses الاستهلاك المتراكم وخسائر الانخفاض في القيمة accuse of يَتَّهِم بـ . يَرْمِي بـ Activity Based Management إدارة الأنشطة: تصف القرارات الإدارية التي تعتمد على تكلفة الأنشطة في تحسين الربحية

هذا الموقع بالفعل ممتاز جداً و مفيد بشكل عام عن المبادئ المحاسبية المتعارف عليها بشكل عام الأمريكية أو ما يصطلح عليها Generally Accepted Accounting Principles for USA http://cpaclass.com/gaap و بالتوفيق

2-Principles_of_macroeconomics http://www.filefactory.com/file/b3901c9/n/Principles_of_macroeconomics._3rd_edition_-_N.G.Mankiw.pdf

General principles of management science المبادئ العامة في علم الادارة.doc

اخواني الاعزاء اليكم كتاب دونالد كيسو-باوربوينت.accounting principles ارجو ان ينال اعجابكم http://www.4shared.com/get/90111158/..._keso_th8.html

Leadership Skills WALDENBURG INTERNATIONAL COLLEGE من كلية ولدنبرج الدولية Leadership Skills Program Components State the four basic principles of Service Leadership Demonstrate practical leadership skills e.g. team briefing, problem solving, brainstorming and be able to apply the basic principles of leadership Explain the situational leadership model and its application State action steps to follow for effective communication and illustrate effective listening techniques Demonstrate steps to follow when recognising customer focused performance Identify Coaching steps to follow to improve an Employee’s performance Recognise situations where corrective discipline needs to take place Explain what empowerment is and how they can create a more empowered team Effectively delegate tasks to appropriate team members Program Duration 30 Hours Hand outs Language English للتفاصيل: WALDENBURG INTERNATIONAL COLLEGE كلية ولدنبرج الدولية www.waldenburginternationalcollege.org.uk Wicm32@yahoo.com

كتاب Kieso: Accounting Principles, 8th Edition مقسم كل chapters وبتقدر تحمل اللي بناسبك أو الكتاب كله طبعا الكتاب power point هذي أول مشاركه الي بتمنى تعجبكم http://bcs.wiley.com/he-bcs/Books?action=resource&bcsId=3564&itemId=0471980196&resourceId=9700 الرابط موجود بالمرفقات kieso..txt

السلام عليكم جميعااااااا............. كيفكم ؟؟, وشو اخباركم ؟؟,ان شاء الله كلو تمام!!! انا عضوه جديده هون وعندي سؤال بخص inventories (fifo,lifo,W.A( من كتابaccounting principles 9th بتمنى منكم ومن اي حدا بيعرف شي عن الموضوع يخبرني يعني يشرحلي كل طريئه لانو انا وعم بدرس مو عارفه ليش بكل سؤال بيعملو شي وليش بنئصو من الكميه وبشكركم كتير وبتمنى ما تتاخرو بالرد علي لانو امتحاني يوم التلاتا الجاي:(:S

الَسَسَسَسَلاآ‘إم علَيكم وِ رحَمـ~ـه الله وبرِكآ‘إتـ~ـه . . أخَتكم طآ‘إلبه المسآعدهـ في بعَض الاسئله وَللي يعرف الاجوبه أوِ طريقـ~ـه الح‘ـل على الأقـ~ـل لاآ‘إ يبخل علي بليزِزِ .. ورِبي يوفقه دنيآ‘إ وآخـ~ـرهـ اللي يسآ‘إعدنـ~ـي . . وهـّ~ـذي الأسـئلـ~ـه The TMA Questions: Q.1: Role of accounting records in an organization: Many small businesses have no obligation to issue financial statements to outsiders, that is, to investors and creditors. Give at least three reasons why such businesses would maintain accounting records if financial statements are not required by outsiders. (15 Marks) Q.2: The internet is a good place to get information that is useful to you in your study of accounting. For example, you can find information about current events, professional accounting organizations, and specific companies that may support your study. Instructions: a- Access the FASB Internet site (www.fasb.org). Look under the category ‘About FASB’. Identify five key points about the role of FASB for developing the accounting profession. (10 Marks) b- Visit the home page of the NEXT Company at: www.next.co.uk. From Next’s home page and then ‘The Company’, access the company’s most recent annual report. Calculate the ratios of: current ratio and debt ratio from ‘The Consolidated Statements’ for the annual years to January 2009 and 2008. Show your work in calculating these ratios. Write a brief statement describing what you have learned about the company’s liquidity. Internet sites are time and date sensitive. It is the purpose of this exercise to have you explore the internet. You may need to use the Google! ****** engine http://www.google.com (or another favorite ****** engine) to find a company’s current web address. (20 Marks) Q.3: “A debate between you ‘as an Accountant’ and one of your friends” (55 Marks) 1- One of your friends told you that as he was reading the news papers, he saw which is called ‘The Financial Statements’ of one of the public sector corporations, and he said: ‘as you are an accountant I want you to give me explanations to some of questions about these statements please’: a- The value of the buildings and lands is very low, and that is not considered as the current market value as it is today. Do you think that? And is there a reason for that? (10 Marks) b- These statements were prepared for an accounting period ended June 30, 2009, so what does it mean? And are these statements prepared every year? And for why all these efforts and costs for preparing these statements? And why at the end of June? And when did this accounting period start? (5 Marks) 2- I noticed my friend added the following, while I was reading the financial statements: a- The assets and liabilities are arranged in groups, think they are similar, and is it right? And why? (10 Marks) b- With these statements there is ‘The Auditor Report’, and it includes this paragraph: ‘In our opinion, the financial statements give a true and fair view in accordance with Generally Accepted Accounting Principles (GAAP)’. What does he mean? And what is meant by GAAP? And what is the importance of this report? (5 Marks) 3- Sorry my dear friend, I noticed also the following: a- There is a difference between the income statement and the balance sheet; the income statement hasn’t two sides, but the balance sheet has a left and right sides, is it true? And why? (10 Marks) b- The balance sheet’s sides have been equaled, but the income statement ended by which is called ‘net income’. Why weren’t the elements of the income statement balanced? Does it signal to some things wrong? And if the income statement is true, why is the balance sheet different in this thing? (10 Marks) c- I know my friend that I fatigue you, so this is the last inquire. I have found which is called ‘The Statement of Cash Flows’. Why do we need a statement of cash flow when we have balance sheet and income statements? (5 Marks .. بليزِ محتآجه الحل أو طريقه الحل بسرعـ~ـه موِفقين جميعاً . .

Acronyms & Abbreviations ABL Accepted batch listing ALTA American land title association ATRR Allocated transfer risk reseve BAN Bond anticipation note bp Basis point CAMELS Capital, asset quality, management, earning, liquidity, sensitivity CAPM Capital asset pricing model CBCT Customer-bank communication terminal CHAPS Clearing house automated payments system COM Computer output microfilm CUNA Credit union national association DDA Demand deposit accounting DDA Demand deposit account DDA Direct deposit account DSO Days sales outstanding EBT Electronic benefit transfer ECU European currency unit FAS Financial accounting standards FASB Financial accounting standards board FINS Financial industry numbering standard GAAB Generally accepted accounting principles GAAS Generally accepted auditing standards HDGS High dollar group sort IRR Iternal rate of return I/S Inventory to sales ratio LEAPS Long-term equity anticipation securities MBO Management by objective NOI Net operating income OECD Organization for economic coorperation and development P/E Price earnings ratio ROA Return on assets ROE Return on equity ROI Return on investment

اصدر السيد الأستاذ الدكتور محمود محي الدين اليوم قرارا وزاريا رقم 243 لعام 2006 بشأن إصدار معايير المحاسبة المصرية الجديدة والتي تحل محل معايير المحاسبة الجاري تطبيقها حاليا والتي سبق إصدارها بالقرارين الوزاريين رقمي 503 لسنة 1997، 345 لسنة 2002. ويبلغ عدد معايير المحاسبة التي صدر بشأنها القرار الوزاري عدد 35 معيارا تتضمن عدة معايير لم تكن قد صدرت بعد لتكتمل منظومة معايير المحاسبة المصرية لتصبح متفقة تماما مع معايير المحاسبة الدولية. وجدير بالذكر أن المعايير الجديدة للمحاسبة تم إصدارها لتتماشى مع التغيرات الإقتصادية والتقدم العلمى والتقنى سواء على مستوى أداء الأعمال فى الشركات أو على مستوى النظم المحاسبية فيها. ومن المؤكد أن وجود معايير محاسبة مصرية متوافقة مع المعايير الدولية وملزمة لجميع الشركات سوف يؤدي بالضرورة إلى ارتفاع جودة القوائم المالية بما فيها من إفصاح وشفافية تساعد جميع المهتمين بهذه الشركات في فهم هذه القوائم و إتخاذ قراراتهم الاقتصادية والمالية على أساس سليم يتمثل فى قوائم مالية أعدت طبقاً لأحدث ما صدر فى العالم من معايير وتوضح الأوضاع المالية الفعلية لتلك الشركات. كما يعتبر إصدار هذه المعايير اليوم خطوة هامة وأساسية تساهم في تحسين تطبيق الشركات لمبادئ ومعايير حوكمة الشركات. New accounting standards boost transparency Disclosure and transparency will be supported by new accounting standards. Companies will have better financial statements that investors, donors and regulators will be able to analyse more easily, The new Egyptian accounting standards were approved when the Minister of Investment, Dr. Mahmoud Mohieldin issued Decree # 243/2006. The new standards are in compliance with international standards and will help international investors to consider companies in Egypt for investment. In turn, corporate governance principles will be boosted, companies' efficiency will increase and the cap l market and economy will perform better. The decree was issued after the 3rd meeting of the committee including members of the Cap l Market Authority, the Egyptian Accountants and Auditors Association (EAAA) and the Central Auditing Organisation. The new standards include 39 new rules. The old standards have been in effect for 10 years and require upgrading. Accountants and auditors can now refer to the Egyptian version of the standards. The meeting was attended by the chairman of the Egyptian Accountants and Auditors Institute and the former prime minister, Dr. Abdel Aziz Hegazi; CMA chairman, Dr. Hani Seri; EAAA chairman, Mr. Hazem Hasan; chairman of accounting practitioners section, Mr. Hafez Mostafa; senior advisor to the minister, Mr. Abdel Hamid Ibrahim; advisor to the minister, Dr. Atef Al Nokali; advisor to the chairman of EAAA and Mr. Mohammed Hasib, representative of the General Authority for Investment and Free Zones.

السلام علكيم و رحمة الله و بركاته ممكن لو حد يقدر يجيب لي الكتاب ده ضروري Fundamental Accounting Principles 18e ل Wild, Larson & Chiappetta و يكون له جزيل الشكر و العرفان

الموضوع اليوم الي ابي استفيد عنه هو عبارة عن process cost acounting... انا طالب مبتدى في المحاسبة واريد خدمتكم... اريد شرح لهذا الفصل ... للعلم ان اسم الكتاب هو accounting principles {waygandt....Kieso...Kimmel} i اتمنى ان القى عندكم حل... تكفوا ساعدوني...

من اين اشترى بنك الاسالة الخاص Accounting Principles 8e Accounting Principles, Weygandt, Kieso, Kimmel 8th edition

هذا الموقع به جميع مبادئ المحاسبة باللغة الأنجليزية بالأضافة إلى المحاسبة الأدارية http://www.principlesofaccounting.com

???? identify the core principles (critical factors) of total quality management ???? identify the opportunity costs associated with poor quality management ???? demonstrate an understanding of the role that communication and training play in successful total quality management programs ???? describe the relationship between quality management and productivity and explain why misconceptions about this relationship can lead to poor decisions ???? demonstrate an understanding of methods to analyze quality problems such as control charts, Pareto diagrams, and cause-and-effect (fishbone) diagrams ???? identify the relationship between compensation systems and total quality management systems ???? identify the purpose of quality audits and gap analyses ???? define quality as it relates to customer expectations ???? define conformance as it relates to quality and identify the characteristics of goalpost quality conformance and absolute quality conformance ???? describe and identify the components of the costs of quality commonly referred to as prevention costs, appraisal costs, internal failure costs, and external failure costs

Labor acquisition event //.......... an economic increment event in which employee labor is purchased; each instance covers some time period; often represented by a timecard document Labor operation //...... an economic decrement event that uses up the employee labor resource Labor type resource //...... a resource-type entity set that represents a list of the kinds of labor activities that can be performed in labor operations Lapping //.............. a method of stealing cash whereby an employee steals cash from a customer payment, delays posting a payment to the customer's account, and then uses funds from a subsequent customer payment to post to the first customer's account; the process continues with the employee continually stealing from subsequent customer payments to post as prior customer payments Left join //............. a combination of tables based on a common attribute that includes unmatched records from the first table in the join and does not include unmatched records from the second table in the join; a partial outer join Level zero DFD //............. a high level (just under context level) representation that depicts only the very high-level processes within an information system Linkage relationship //..... an association between two resources to represent the fact that one of the resources is composed of the other; in the conversion cycle this provides a means for identifying the materials a finished good is composed of and the types of labor that are needed to produce a finished good Load (high and low) //........... the percentage of data values for an attribute that are non-null; if most cells in a column have actual values, the load is high; if most cells in a column have null values, the load is low Logical access control //........... restricting unauthorized access to the programs and data in systems Logical level implementation compromise //............. an implementation compromise made when converting a conceptual model into database objects Logical model //............ in database design, a model into which the conceptual model is converted once the type of database software to be used has been chosen (e.g., relational or object-oriented); hardware independent and somewhat software independent (if relational is chosen as the database type, then any relational software may be chosen but object-oriented software may not) Logical operator //............ Boolean search terms used in queries to define which records are included in the query result (examples include AND, OR, and NOT) Machine operation //............ an economic decrement event that partially consumes a machine in the conversion cycle Margin //............. the difference between value and cost in Porter's generic value chain model Marketing and sales //.......... primary value activities in Porter's generic value chain; activities associated with providing a means by which customers can buy products or services and the means for inducing them to buy Marketing event //........... an activity such as a sales call, advertising campaign, or promotion intended to inform customers about products and/or services and persuade them to trigger the sales/collection process; an internally instigated instigation event Master reference check //............. verifies that an event/transaction record has a corresponding master record to be updated Materiality of risk //........... a function of the size of the potential loss, its impact on achieving the enterprise's objectives, and the likelihood of the loss Materialization of task as entity //........... a conceptual model level implementation compromise in which an activity that could be reengineered is established as an entity (base object) Mathematical operation //........... a calculation that manipulates data values Maximum participation cardinality //........... represents the maximum number of times each instance of an entity set may participate in a relationship; legal values are one and N (many) Minimum participation cardinality //............ represents the minimum number of times each instance of an entity set must participate in a relationship; legal values are zero (optional participation) and one (mandatory participation) Model //........... a representation intended to serve as a plan or blueprint for something to be created; an object that represents in detail another (usually larger and more complex) object; used in systems design to help control complexity Monitoring //.............. one of COSO's five interrelated components of an internal control system; the process of assessing the quality of internal control performance over time and taking corrective actions as needed Move ticket //............. a document typically used in the conversion cycle to indicate the actual use of raw materials (i.e., the materials issuance event) Mutual commitment event //............. an event that obligates an enterprise to participate in at least two future economic events, one that increments a resource and another that decrements a resource Name conflict //............. a form of entity conflict in which two different entities are assigned the same name or a single entity is assigned two different names Noncash related economic event //.............. an activity in which a resource other than cash is increased or decreased Null to zero (Nz) function (in Microsoft Access) //.............. a Microsoft Access procedure used in querying that treats null values as if they are zeros Null value //............ a blank cell in a database table; a cell into which no data has been entered Object //............ a thing that has a physical or conceptual existence One-fact, one-place rule //........... a principle in database design that prohibits a pairing of a candidate key value with another attribute value from appearing multiple places in a database table and also prohibits multiple pairings of candidate key values with other attribute values in the same place; helps to ensure well-behaved relational tables Open purchase order file //............. a repository that contains information about purchase order events that have not yet been fulfilled by purchase events; a collection of unfilled purchase orders Open purchase requisition //............ a purchase requisition that has not yet been fulfilled by a purchase order Open sales invoice file //.......... a repository that contains information about sales events that do not yet have related cash receipts Open sales order file //............ a repository that contains information about sale order events that have not yet been fulfilled by sale events; a collection of unfilled sale orders Operating event //............. an activity performed within a business process to achieve enterprise objectives that does more than just communicate information (e.g., economic events, commitment events, and some instigation events) Operations //............ primary value activities in Porter's generic value chain; activities associated with transforming inputs into final products or services Operations list //.............. a document that identifies the labor types needed to create a finished good; captures the same information as the linkage relationship between labor types and finished goods Opportunity //............ a potential for reward Outbound logistics //........... primary value activities in Porter's generic value chain; activities associated with collecting, storing, and physically distributing products or services Outer join //............ a combination of tables based on a common attribute that includes unmatched records from both sides; accomplishes a set union of the tables Outflow //.............. the flowing out (disbursement or distribution) of a resource from an enterprise Packing slip //.......... a document that identifies the goods that have been shipped to a customer Parameter query (in Microsoft Access) //............ a query in which variables are used in lieu of data values as part of the query's selection criteria; allows the user to specify the data value to be used each time the query is run, thereby allowing reuse of the same query many times for different decisions Participation cardinalities //............ represents business rules for how many times an instance of an entity set is allowed to participate in a relationship Participation relationship //............. an association between an event and an internal or external agent Password //............. a unique identifier that only an authorized user of a system or application should know and that the user is required to enter each time he or she logs onto the system; a weak form of protection; a logical access control Pattern //........... a template or configuration from existing scenarios that can be used to make sense of other scenarios Paycheck //............. a document representing a cash disbursement (economic decrement event) to an employee Payroll clerk //.............. an internal agent responsible for accomplishing the cash disbursement event in the payroll transaction cycle Performance review //............ a review of some element of an enterprise's performance that provides a means for monitoring (e.g., comparison of actual data to budgeted or prior period data; comparison of operating data to financial data; and comparison of data within and across various units, subdivisions, or functional areas of the enterprise) Personal identification number (PIN) //.......... a numeric identifier used as a logical access control to authenticate a user; similar to a password Physical database model //............ a working database system that is dependent on the hardware, software, and type of software chosen during the design stages Physical level compromise //............... an implementation compromise made when entering the logical database objects into a database software package to create the working database Picking slip //............ a document that identifies the goods that have been taken out of the warehouse and made available to be shipped Posted key //............ an attribute of a database table that is added to another database table to create a link between the tables Preventive control //........... a control activity that focuses on preventing errors or irregularities either from occurring or from being entered into the enterprise information system Primary key attribute //........... a characteristic that uniquely and universally identifies each instance in an entity or relationship set Primary value activities //............. the events that create customer value and provide organization distinctiveness in the marketplace; events viewed as the critical activities in running a business Primitive DFD //............ the lowest level (most detailed) representation of a system process; cannot be further decomposed Primitive level data //............ data that cannot be decomposed into any component parts Procurement //.......... a support value activity in Porter's generic value chain; the function of purchasing inputs to a firm's value chain Production employee //........... an internal agent involved in labor operations and production runs in the conversion process; a worker who participates in the manufacture of finished goods Production order document //............ a document that captures information about a production order event Production order event //............ an event that represents the enterprise's commitment to engage in a future economic increment event (a production run) that will increase the finished goods resource Production run //........... an economic increment event that increases the quantity of a finished goods resource Production supervisor //.......... an internal agent who authorizes events in the conversion cycle Project //......... a relational algebra operator (pronounced pro-JECT' rather than PRO'-ject) that specifies a vertical subset to be included in the query result Proposition relationship // ........ an association between an instigation event and a resource or resource type; often specifies quantity and proposed cost or selling price for the item(s) identified as needed Purchase //........ an economic increment event in which services or the title to goods transfers from a supplier to the enterprise; also called an acquisition Purchase order //......... a mutual commitment event in which a supplier agrees to transfer title of goods to the enterprise at an agreed upon future time and price and the enterprise agrees to pay for those goods; a document reflecting the terms of the mutual commitment event Purchase requisition //......... an instigation event in which the need for goods or services is identified; an internal document that communicates this need to the enterprise purchasing function Purchase return //......... an economic increment reversal event in which the title to goods previously transferred from a supplier to the enterprise is transferred back to the supplier Query //....... a request for information submitted to a database engine Query by example (QBE) //...... a type of query interface intended to be more "point and click" in nature than is SQL; in this interface the user creates a visual example of what tables and fields should be included in a query result and specifies any calculations to be included Query grid (in Microsoft Access) //........ the lower half of the QBE view into which fields are dragged and in which aggregations or horizontal calculations may be created to establish the desired logic for a query Query window (in Microsoft Access) //....... the screen in which queries are created; user may toggle back and forth between QBE design, SQL design, and Datasheet (result) views within the query window Range check //........ an instruction in a computer program that compares entered data to a predetermined acceptable upper and/or lower limit and rejects data that falls outside the specified limits unless special authorization is obtained Raw material //....... an input resource in the conversion process that is completely used up in the transformation to finished goods Raw material issuance //........ an economic decrement event involving the using up of raw materials in the production process; the raw materials are usually transformed into finished goods and lose their own identity and nature in the process Raw material requisition //....... a commitment event whereby the inventory clerk or warehouse supervisor commits to the production supervisor to transfer materials from the materials warehouse to the production floor; assumes the raw materials are available within the enterprise and reserves them for use REA core pattern //........ the original version of the REA model at the business process level; includes resources, economic events and agents, duality relationships, stockflow relationships, and control (participation) relationships Read-only file designation //......... a property used to mark data as available for reading only; the data cannot be altered by instructions from users, nor can new data be stored on the device Reality //........ that which exists objectively and in fact REA ontology //........ a domain ontology founded by Bill McCarthy at Michigan State University that attempts to define constructs that are common to all enterprises and demonstrate how those constructs may be represented in an integrated enterprise information system. The REA ontology is made up of four layers: the value system, value chain, business process, and task levels. Reasonableness check //....... an instruction in a computer program to verify whether the amount of an event/ transaction record appears reasonable when compared to other elements associated with each item being processed Receiving report //...... a document that lists the items and the quantities and condition of each item received in an acquisition event; the receiving report identifier is often used as the identifier for the acquisition event Reciprocal relationship //....... a relationship between a commitment to an economic increment and a commitment to an economic decrement; the commitment level equivalent of the duality relationship; in the conversion cycle, represents a schedule of what is to be produced and what will need to be used and consumed in the production process Record //....... a row in a relational database table Redundancy //......... in database design, duplicate storage of the same information Reengineering //........ the redesign of business processes or systems to achieve a dramatic improvement in enterprise performance Referential integrity // ........ a principle in relational databases that requires a value for a foreign key attribute to either be null (blank) or to match exactly a data value in the table in which the attribute is a primary key Relational algebra // ...... the original data manipulation (querying) language that was constructed based on set theory and predicate logic as part of the relational database model; primary operators include Select, Project, and Join; however, other operators are also part of the relational algebra Relational database //....... a collection of tables that meet the criteria of the relational model Relational model //......... a logical level database design model developed by E. F. Codd based on set theory and predicate logic; primary constructs are relations (tables) that represent entities and relationships between entities Relational table //......... a relation; a two-dimensional storage structure (i.e., a storage structure with rows and columns) that represents either an entity or a relationship between entities and that adheres to relational principles such as entity integrity, referential integrity, and the one-fact, one-place rule Relationship //............ an association between two or more entity sets Relationship conflict // ........ a discrepancy in the assignment of participation cardinalities or in the label used to name the same relationship in different view models Relationship layout (in Microsoft Access) //........ a window in which relationships between tables are visually depicted Remittance advice //........ a document (usually the portion of a customer invoice or statement that says "return this stub with payment") that advises the enterprise the customer is remitting payment; often used as the identifier for a cash receipt event Rental // .......... an economic decrement event that does not involve the transfer of title of goods, but instead involves a transfer of the right to use goods for an agreed upon length of time; begins when the right to temporary possession of the goods transfers from the lessor to the lessee and ends when possession of the goods transfers back from the lessee to the lessor Repeating group //......... multiple facts stored in one place; the same value of a key attribute field associated with multiple values of another attribute Representation //.......... a surrogate for something; a symbol that closely resembles the actual construct; the closer the resemblance to the real object, the better the representation Request to return goods //......... notification to a supplier of the enterprise's dissatisfaction with goods that seeks permission to return those goods in lieu of making payment (or in exchange for a refund) Required data entry (field property) (in Microsoft Access) //........... a choice specified in table design view; a user will not be allowed to enter a record into the table without including a value for any field(s) for which this property is set to "yes"; a user may leave any field except the primary key field(s) blank for which this property is not set to "yes" (Microsoft Access automatically enforces entity integrity so there is no need to set the required data entry field property to "yes" for primary key fields) Reservation relationship //......... an association between a mutual commitment event and a resource or resource type; often specifies quantity and budgeted cost or selling price for the item(s) involved in the agreement Resource // ......... a thing of economic value (with or without physical substance) that is provided or consumed by an enterprise's activities and operations Resource flow // ......... the increase or decrease of a resource as the result of an event Resource inflow //........ the increase of a resource as the result of an event Resource outflow //......... the decrease of a resource as the result of an event Reversal relationship //.......... an association between an economic reversal event and a resource or resource type; often specifies the quantity and cost or selling price information for the item(s) involved in the event Right join //....... a combination of tables based on a common attribute that includes unmatched records from the second table in the join and does not include unmatched records from the first table in the join; a partial outer join Risk // ........... an exposure to the chance of injury or loss Risk assessment //......... one of COSO's five interrelated components of an internal control system; the identification and analysis of relevant risks associated with the enterprise achieving its objectives; forms the basis for determining what risks need to be controlled and the controls required to manage them Row //.......... the data attribute values that apply to a single instance of an entity or relationship set as represented in a relational database table Sales/collection process //......... transaction cycle in which goods or services are exchanged to customers or clients for cash or some other form of compensation Sales call //........... An internally initiated instigation event; typically involves a sales representative calling on a customer, either via telephone or in person, to describe the features of one or more products or services Sales invoice // ........... a document used to communicate to a customer the fact that the enterprise has fulfilled a commitment to transfer title of goods to the customer; sometimes also serves as a request or reminder for the customer to fulfill its commitment and remit payment to the enterprise Sales order //........... a mutual commitment event in which the enterprise agrees to transfer title of goods to a customer at an agreed upon future time and price and the customer agrees to pay for those goods; a document reflecting the terms of the mutual commitment event Sales return //......... an economic decrement reversal event in which the title to goods previously transferred to a customer transfers back to the enterprise Schedule //......... a mutual commitment event in the human resource business process wherein the employee agrees to provide labor as specified in the schedule and the enterprise commits to pay the employee the contracted wage rate for the labor provided Schema //........... the column headings, or intension, of a relational database table Script //.......... a sequence of events that typically occur in combination with each other Select //........... a relational algebra operator that specifies a horizontal subset to be included in the query result Select-From-Where //........... the format of SQL queries; the Select clause specifies a vertical subset to be included in the query result; the From clause specifies which table(s) are to be queried and any subgrouping to be done; the Where clause specifies a horizontal subset to be included in the query result and, if multiple tables are included, helps to define the join Semantic orientation //.......... a goal of REA-based systems that requires objects in the system's conceptual model to correspond as closely as possible to objects in the underlying reality Separation (or segregation) of duties //......... the structuring of employees' job functions such that one employee is prohibited from performing two or more of the following functions: authorization of transactions involving assets, custody of assets, record keeping, and reconciliation; reduces the opportunity for one employee to steal enterprise assets and to conceal the theft in the normal course of his or her work Sequence check //....... a control used to verify the records in a batch are sorted in the proper sequence and/or to highlight missing batch items Service //.......... primary value activities in Porter's generic value chain; activities associated with providing service to enhance or maintain the value of the products or services Service engagement //........ an economic decrement event in which the enterprise transfers services to a customer Service type // ......... a kind of service an enterprise has the ability to provide to customers; a resource type Shares of stock // ....... units that represent the holder's right to share in various ownership interests of an enterprise Show Table window (in Microsoft Access) //......... a screen from which the user may choose which table(s) to include in the relationship layout or in a query Simple attribute //......... a characteristic of an entity or relationship that cannot be further decomposed into component characteristics Smart card or token //.......... a logical access control that authenticates a user through a hardware device combined with a log-in password process; the smart card generates a random code that changes at predetermined intervals and must be matched against the host system; the user must also enter a password to gain access to the system SQL view (in Microsoft Access) //....... a mode for viewing the underlying SQL statement for a query; even if a query was created in QBE mode, Microsoft Access generates a corresponding SQL statement that the user may view to evaluate the query's logic Statement on Auditing Standards No. 94 //........ an auditing statement that largely established current standards for internal control Static derivable attribute //....... a derivable attribute for which the derived value will not change if additional transaction data is entered into the database Stockflow relationship //...... an association between an economic event and a resource or an association between an economic reversal event and a resource; often specifies quantity and actual cost or selling price for the item(s) involved in the event Stock issuance commitment event //..... an equity financing agreement that commits an investor to provide a determinable cash dollar amount (stock proceeds) on a specified date Stovepipes //..... functional areas structured such that the only pathways for communication are at the top (i.e., between the managers of each area); also called functional silos Strategy //....... an enterprise's planned course of action for achieving an objective Structured Query Language (SQL) //......... a query language developed to enable the performance of multiple operations in a single query and to use a standard format for every query statement (Select-From-Where) to simplify the task of query development Structuring orientation //.......... a goal of REA-based systems that demands the use of a pattern as a foundation for the enterprise system to facilitate automated reasoning by intelligent software interfaces to the enterprise system Sum //......... the mathematical total of a column of numerical data values Supplier //........ a person or organization from which an enterprise purchases goods or services Supply chain // ....... the entire network of enterprises (e.g., retailers, wholesalers, transportation firms) involved in providing a particular product or service to an end customer Support value activities //......... in Porter's generic value chain, activities that facilitate accomplishing the primary value activities Symbol //.......... something that stands for or represents something else Synonym //....... a word that has the same meaning as one or more other words Syntax //....... the formatting rules of a query language (and also other types of languages) System flowchart //........ a graphical representation of the inputs, processes, and outputs of an enterprise information system; includes details about the physical as well as the logical aspects of the system components Task level REA model // ...... a task is a workflow step or activity that may be changed or eliminated without fundamentally changing the nature of the enterprise and therefore should not serve as a foundational element in an enterprise information system; task level models in the REA ontology are graphical representations of workflow processes for which there is no identified pattern Technology development //......... support value activities in Porter's generic value chain; the know-how, procedures, or technology embedded in processes that are intended to improve the product, service, and/or process Threat //...... a situation or event that causes possible or probable loss to a person or enterprise Timecard //......... the primary document prepared by the enterprise in conjunction with the economic increment event; may be completed on a daily, weekly, or other basis; is typically completed by employees and approved by supervisors; lists the times employees started working (punched in) and stopped working (punched out) for each day in the covered time period Token //.......... an individual object; token-level representation uses a separate token for each individual instance in the piece of reality that is being modeled Training //...... the provision of education to employees to further develop their skills and/or knowledge Transfer duality relationship //...... an association between economic increment and decrement events in which the resource(s) decremented are traded for the incremented resource(s) Transformation duality relationship // .......... an association between economic increment and decrement events whereby the resource(s) decremented are changed into the incremented resource(s), i.e., the incremented resource(s) is created from the decremented resource(s) Tuple //....... a row in a relational database table Type // ......... a category into which individual objects may be classified; type level representation uses one type to represent as many individual instances as fit the category Typification //....... a relationship between an entity and an entity type; allows for storage of characteristics of entity categories Use stockflow relationship //........... a relationship between a resource and an economic decrement event whereby the resource is completely subsumed by the decrement (i.e., the resource is completely used up) Validity check //........ an internal control in which a comparison is made between entered data and prespecified stored data to determine whether the entered data is valid Valid sign check //....... an internal control used to assess whether a field's sign (positive or negative) makes sense; used to highlight illogical values, particularly balances in master file records Value chain //........ the interconnection of business processes via resources that flow between them, with value being added to the resources as they flow from one process to the next Value chain level REA model // a representation that depicts the interconnected business processes for an enterprise, the resource flows between the processes, and the duality relationships within each process Value system //....... an enterprise placed into the context of its various external business partners such as suppliers, customers, creditors/investors, and employees Value system level REA model // a representation that depicts the resource exchanges in which an enterprise engages with external business partners Vendor invoice //......... a document sent by a supplier to the enterprise to communicate the fact that the supplier has fulfilled its commitment to transfer title of goods to the enterprise; sometimes also serves as a request or reminder for the enterprise to fulfill its commitment and remit payment Vertical calculation //....... a computation that is a summarization of data values within a single column; also called an aggregation function Vertical subset of a table //........ a part of a table that includes only some of the table's columns (but includes all the rows) View integration //....... the process of combining separate conceptual models into one comprehensive model View modeling //.......... the creation of conceptual models to represent separate parts (usually transaction cycles) of an enterprise Virtual close //....... the ability to produce financial statements without actually closing the books; often touted as a benefit of ERP system software Voice recognition technology //........ used for internal control, creates a digital representation of a person's voice and stores it in a database; to access a resource the person speaks into a device; the spoken voiceprint is compared to the stored voiceprint and the person is denied access if the voiceprints do not match Volatile derivable attribute //..... a derivable attribute for which the derived value will change if additional transaction data is entered into the database Withholdings // .... employee pay amounts retained by the employer to remit to governmental or other agencies on behalf of the employee (e.g., social security, income tax, health insurance premiums) Workflow //......... detailed procedural steps and activities used to accomplish events and business processes in enterprises XBRL //..... Extensible Business Reporting Language; a tagging language used to identify data values of business reporting line items such as financial statement elements XML //..... Extensible Markup Language; a tagging language used in the creation of websites .

تحياتي د.ظاهر: هل بامكانك تزويدنا بحلول اسئلة كتاب Accounting Principles - Kieso بالاضافه الى بنك الاسئلة؟؟ لقد قمت بتحميل حلول اسئلة كتاب المحاسبة المتوسطة مع بنك الاسئلة عن طريق مشاركاتك العظيمة و استفدنا كثيرا. مع خالص الشكر و التحيات,,, أحمد.....

Learning objectives On completion of this chapter you will be able to: · explain and appraise the meaning of an income statement which identifies Discontinued operations, prior period adjustments and non-current assets held For resale • explain how adjustments are made for changes in accounting policy and prior period errors • disclose assets 'held for sale' · present information regarding discontinued operations • identify how companies provide a segmental analysis of their results · explain the purpose of segmental information and appraise its usefulness 1 lAS 8: Accounting policies, changes in accounting Estimates and errors Changes in accounting policy and prior period errors should be dealt with retrospectively . Changes in accounting estimates should be dealt with prospectively. 1.1 Accounting policies Accounting policies are the specific principles. bases conventions. rules and practices adopted by an entity in preparing and presenting financial statements Accounting pclicier determined pv applying the relevant IFRS or IFRIC and considering any relevant implementation Guidance issued bythe IASB forthat lFFlS’lFRlC. Vi/here there is no appucahle IFRS or lFl;ilC management should use its judgement in developing and applying an accounting policy that results in information that is relevant and reliable. Management should refer to. (al The requirements and guidance in lFRSs and lFRlCs dealing with similar and related issues ‘ lb) The definitions, recognition criteria and measurement concepts for assets, liabilities and expenses in the Framework Management may also consider the most recent pronouncements of other standard setting bodies that use ¤ s ·**lar conceptual framework to develop standards. other accounting literature and accepted industry practices if these do not conflict with the sources above. An entity must select and apply its accounting policies for a period consistently for similar transactions, other events and conditions, unless an lFFtS or an lFltlC specifically requires or permits categorisation of items for which ditlereot policies may he appropriate ll an lFFiS or an lFRlC requires or permits categorisation ol items, an appropriate accounting policy must be selected and applied consistently to each category. 1.2 Changes in accounting policies The same accounting policies are usually adopted from period to period, to allow users to analyse trends over time in profit, cash flows and financial position. Changes in accounting policy will therefore be rare and should be made only if required by one of three things. (a) By statute ( By an accounting standard setting body © if the change will result in a more appropriate presentation of events or transactions in the financial statements of the entity The standard highlights two types of event which do not constitute changes in accounting policy. (a) Adopting an accounting policy for a new type of transaction or event not dealt with previously by the entity. ( Adopting a new accounting policy for a transaction or event which has not occurred in the past or which was not material. in the case of tangible non-current assets, if a policy of revaluation is adopted for the first time then this is treated, not as a change of accounting policy under IAS 8, but as a revaluation under IAS 16 Property, plant and equipment (see Chapter 8). The following paragraphs do not therefore apply to a change in policy to adopt revaluations. IAS 8 requires retrospective application, unless it is impracticable to determine the cumulative amount of charge. Any resulting adjustment should be reported as an adjustment to the opening balance of retained earnings. Comparative information should be restated unless it is impracticable to do so. This means that all comparative information must be restated as if the new policy had always been in force, with amounts relating to earlier periods reflected in an adjustment to opening reserves of the earliest period presented. Prospective application is allowed only when it is impracticable to determine the cumulative effect of the change. Certain disclosures are required when a change in accounting policy has a material effect on the current period or any prior period presented, or when it may have a material effect in subsequent periods. (a) Reasons for the change ( Amount of the adjustment for the current period and for each period presented © Amount of the adjustment relating to periods prior to those included in the comparative information (d) The fact that comparative information has been restated or that it is lmpracticable to do so An entity should also disclose information relevant to assessing the impact of new IFRS on the financial statements where these have not yet come into force. 1.3 Changes in accounting estimates Estimates arise in relation to business activities because of the uncertainties inhcrent within them. Judgements are made based on the most up to date information and the use of such estimates is a necessary part of the preparation of financial statements. it does not undermine their reliability. Here are some examples of accounting estimates. (a) A necessary bad debt allowance ( Useful lives of depreciable assets © Allowance for obsolescence of inventory The rule here is that the effect of a change in an accounting estimate should be included in the determination of net profit or loss in one of: (a) The period of the change, if the change affects that period only ( The period of the change and future periods, if the change affects both Changes may occur in the circumstances which were in force at the time the estimate was calculated or perhaps additional information or subsequent developments have come to light. An example of a change in accounting estimate which affects only the current period is the bad debt estimate. However, a revision in the life over which an asset is depreciated would affect both the current and future periods, in the amount of the depreciation expense. Reasonably enough, the effect of a change in an accounting estimate should be included in the same income statement classification as was used previously for the estimate. This rule helps to ensure consistency between the financial statements of different periods. The materiality of the change is also relevant. The nature and amount of a change in an accounting estimate that has a material effect in the current period (or which is expected to have a material effect in subsequent periods) should be disclosed. If it is not possible to quantify the amount, this impracticability should be disclosed. 1.4 Errors Errors discovered during a current period which relate to a prior period may arise through: (a) Mathematical mistakes ( Mistakes in the application of accounting policies © Misinterpretation of facts (d) Oversights (e) Fraud most of the time these errors can be corrected through net profit or loss for the current period. Where they are material prior period errors. however, this is not appropriate. The standard considers two possible treatments. Prior period errors: correct retrospectively. This involves: (a) Either restatrng the comparative amounts for the prior period(s) in which the error occurred. ( Or, when the error occurred before the earliest prior period presented. restating the opening balances of assets abilities and equity for that period so that the financial statements are presented as if the error had never occurred. Only where it is impracticable to determine the cumulative effect of an error on prior periods can an entity correct an error prospectively. Various disclosures are required. providing information about the nature of the error and its effect on the financial results. 2 IFRS 5: Non-current assets held for sale and discontinued operations IFRS 5 requires assets 'held for sale` to be presented separately on the face of the balance sheet. 2.1 Background IFRS 5 is the result of a short-term convergence project with the US Financial Accounting Standards Board (FASB). IFRS 5 requires assets and groups of assets that are ‘held for sale’ to be presented separately on the face of the balance sheet and the results of discontinued operations to be presented separately in the income statement. This is required so that users of financial statements will be better able to make projections about the financial position, profits and cash flows of the entity. IFRS 5 does not apply to certain assets covered by other accounting standards including: • Deferred tax assets (IAS 12) • Investment properties accounted for in accordance with the fair value model (IAS 40) 2.2 Classification of assets held for sale A non-current asset (or disposal group) should be classified as held for sale if its carrying amount will be recovered principally through a sale transaction rather than through continuing use. A number of detailed criteria must be met: (a) The asset must be available for immediate sale in its present condition. ( Its sale must be highly probable (ie , significantly more likely than not). Disposal group: a group of assets to be disposed of. By sale or otherwise, together as a group in a single transaction, and liabilities directly associated with those assets that will be transferred in the transaction. I (in practice a disposal group could be a subsidiary. a cash-generating unit or a single operation within an entity.) For the sale to be highly probable, the following must apply. (a) Management must be committed to a plan to sell the asset ( There must be an active programme to locate a buyer. © The asset must be marketed for sale at a price that is reasonable in relation to its current fair value. · (d) The sale should be expected to take place within one year from the date of classification. (e) It is unlikely that significant changes to the plan will be made or that the plan will be withdrawn. An asset (or disposal group) can still be classified as held for sale, even if the sale has not actually taken place within one year. However, the delay must have been caused by events or circumstances beyond the entity's control and there must be sufficient evidence that the entity is still committed to sell the asset or disposal group. Otherwise the entity must cease to classify the asset as held for sale lf an entity acquires a disposal group (eg . a subsidiary) exclusively with a view to its subsequent disposal it can classify the asset as held for sale only if the sale is expected to take place within one year and it is highly probable that all the other criteria will be met within a short time (normally three months). An asset that is to be abandoned should not be classified as held for sale. This is because its carrying amount will be recovered principally through continuing use. However, a disposal group to be abandoned may meet the definition of a discontinued operation and therefore separate disclosure may be required (see below) On l December 20x3. a company became committed to a plan to sell a manufacturing facility and has already found a cotential buyer. The company does not intend to discontinue the operations currently carried out in the facility. At 31 December 20X3 there is a backlog of uncompleted customer orders.The company will not be able to transfer the facility to the buyer until after it ceases to operate the facility and has eliminated the backlog of uncompleted customer orders. This is not expected to occur until spring.20X4. Required Can the manufacturing facility be classified as 'held for sale‘ at 31 December 2OX3? 2.3 Measurement of assets held for sale · Fair value: the amount for which an asset could be exchanged, or a liability settled, between knowleggeable,willing parties in an arm’s length transaction. • Costs to sell: the incremental costs directly attributable to the disposal of an asset (or disposal group). excluding finance costs and income tax expense. • Recoverable amount: the higher of an asset’s fair value less costs to sell and its value in use. • Value in use: the present value of estimated future cash flows expected to arise from the Continuing use of an asset and from its disposal at the end of its useful life. A non-current asset (or disposal group) that is held for sale should be measured at the lower of its carrying amount and fair value less costs to sell. Fair value less costs to sell is equivalent to net realisable value. An impairment loss should be recognised where fair value less costs to sell is lower than carrying amount. (see Chaptar8) Non-current assets held for sale should not be depreciated, even if they are still being used by the entity A non-current assets (or disposal group) that is no longer classified as held for sale (for example, because the sale has not taken place within a one year) is measured at the lower of: (a) its carrying amount before it was classified as held for sale, adjusted for any depreciation that would have been charged had the asset not been held for sale ( its recoverable amount at the date of the decision not to sell 2.4 Presentation of a non-current asset or disposal group classified as held for sale Non-current assets and disposal groups classified as held for sale should be presented separately from other assets in the balance sheet The liabilities of a disposal group should be presented separately from other liabilities in IME balance sheet.

الكتاب هو قديم نشر في 1992 وانا طالب ماجستير مصارف وهو كتاب محاسبة مصارف اذا توفر لدى الكتاب او كتاب اخر بالعربية مساعدة هذا اسم الكتب ( principles of bank accounting and reporting وشكرااااااااااااااااااااااااااااااااااااااااا

http://www.cma.gov.eg/cma/content/arabic/corporate_governance_principles/corporate_governance_principles.htm