قناة كلية التجارة جامعة الأزهر - سالم محمودمدونة الشرح
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يمكنك الاشتراك في تليجرام
https://t.me/alsalemazhar1 الفرقة الثانية
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يمكنك مشاهدة بيزنس Accounting information users الفرقة الأولى تجارة الأزهر بنين و بنات فيديو
https://youtu.be/4OVOhZ1aQQA
Accounting definition كلية تجارة الفرقة الأولى جامعة الأزهر بنات
social sciences العلوم الاجتماعية
provides financial information توفر المعلومات المالية
individuals and institutions الأفراد والمؤسسات
important role دوراً مهما
our economic and social system نظامنا الاقتصادي و الإجتماعي
Accounting : is one of social sciences provides financial information to individuals and institutions. It plays an important role in our economic and social system.
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It can be define يمكن تعريفها
procedure إجراء
by which من خلالها
financial and economic data are collected تجميع الييانات المالية و الإقتصادية
processed معالجتها
summarized تلخيصها
into reports في تقارير
useful in making decisions. مفيدة في اتخاذ القرارات
Accounting Definition :-
It can be define as the procedure by which financial and economic data are collected, processed and summarized into reports which are useful in making decisions.
The Accounting Equation
A business transaction is the occurrence of an event or of a condition that must be recorded.
المعاملة التجارية هي وقوع حدث أو شرط يجب تسجيله.
Purchase --- Assets – goods ( merchandise) مثل
Payment of a liability
Economic events that effect the financial position of a business are called :
business transaction
All business transactions have one common feature: their accounting treatment is based the fundamental accounting equation.
تتميز جميع المعاملات التجارية بميزة مشتركة واحدة: تستند معالجتها المحاسبية إلى المعادلة المحاسبية الأساسية.
Every accounting entity has three basic elements: assets, liabilities and owner's equity.
تحتوي كل وحدة محاسبية على ثلاثة عناصر أساسية: الأصول والخصوم وحقوق الملكية.
Assets = Liabilites + owner’s equity
The properties owned by a business enterprise are referred to as assets.
الممتلكات المملوكة للمشروع تشير إلى الأصول
The equities of creditors represent debts of the business and are called liabilities.
حقوق الدائنين تمثل ديون على الشركة وتسمى الخصوم.
Liabilities – debts or obligation of business or the claims of creditors against the assets of a business
الخصوم - ديون أو التزام على المنشأة أو مطالبات الدائنين مقابل أصول الشركة
The equity of the owners is called owner's equities.
Assets:
Assets are the economic resources owned by a company that are expected to benefit future time periods.
الأصول هي الموارد الاقتصادية التي تمتلكها شركة والتي من المتوقع أن تستفيد منها فترات زمنية مستقبلية.
Such as : cash that a business has on hand and in the bank, its investments in stocks and bonds, inventories maintained for sale or for use in production, buildings, land, and equipment.
مثل النقدية الموجودة لدى الشركة وفي البنك ، واستثماراتها في الأسهم والسندات والمخزونات والمباني والأراضي والمعدات.
Receivables are the amounts that a business expect to collect at some future date.
The most commonly encountered receivable, accounts receivable, represents the amounts owned to a firm by its customers.
This assets generally arises from the sale, on credit, of goods and services. Other receivables may include interest receivable and notes receivable. Prepaid expenses are goods and services that have been purchased for future consumption and paid for in advance.
A common example is insurance, which is generally paid on a quarterly, semiannual, or annual basis.
At-the time of purchase a service has been acquired, the ownership rights to this services are an asset appropriately known as prepaid insurance Other example of goods and services that are frequently prepaid include rent, advertising, and supplies.
Accounting definition كلية تجارة الفرقة الأولى جامعة الأزهر بنات