Scribd Logo
Upload

Welcome to Scribd!

  • محاسبة الشركات

    Uploaded by

    Dr. Mohammed Saleh Bajaher د. محمدصالح باجاحر
    602 views21 pages

    Copyright

    © Attribution Non-Commercial (BY-NC)

    Available Formats

    PDF, TXT or read online from Scribd

    Did you find this document useful?

    Is this content inappropriate?

    Report this Document

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    602 views21 pages

    محاسبة الشركات

    Uploaded by

    Dr. Mohammed Saleh Bajaher د. محمدصالح باجاحر

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 21

    Arab British Academy for Higher Education.


    :



    :
    -

    www.abahe.co.uk

    Arab British Academy for Higher Education.


    : ,
    .
    :
    -1 :

    ) ( .
    -2 :
    ) ( ,

    ) (
    .


    ) (

    :
    -3 :
    )
    ( . ) (
    . :
    - .
    - .
    -
    -4 :

    www.abahe.co.uk

    Arab British Academy for Higher Education.

    233 100
    , , ,
    , .

    : -1 -2 . .

    , .
    :
    -1 .
    -2
    .
    -3
    -4
    -5
    -6
    -7
    -8
    .
    10 90
    90 . .

    ,
    .
    15 .


    :
    /
    /
    3

    www.abahe.co.uk

    Arab British Academy for Higher Education.


    .

    -1 :
    :
    -
    - .
    - .
    :
    -1 : .
    .
    -2 : . .
    .
    -2 :
    :
    -1 .
    -2


    -3 .
    :
    -1 .
    -2 ) ( .
    .
    -3 :
    ) (
    . :
    -1 .
    -2 %10
    %5 .
    -3 .
    4

    www.abahe.co.uk

    Arab British Academy for Higher Education.

    -4 10

    .
    .

    :-
    -1 :
    . %100
    :
    10000000 100
    %100
    :
    5

    www.abahe.co.uk

    Arab British Academy for Higher Education.

    10000000
    10000000 /
    10000000 / 100
    =


    =100000 = 100 / 10000000

    .
    %100 .
    : %25
    %100
    .
    6

    www.abahe.co.uk

    Arab British Academy for Higher Education.

    10000000 /
    1000000 /

    10000000
    % 75
    %25
    75 10000000 %25 10000000
    %
    / 2500000 /7500000

    . )
    (

    %25
    %150
    .

    www.abahe.co.uk

    Arab British Academy for Higher Education.

    )
    (
    13750000 /

    10000000 /

    3750000 /

    100000000
    %75
    75 10000000

    %25
    %25 10000000
    %
    / 2500000 % 50
    = 3750000 =% 50 7500000

    3750000 + 7500000
    = 2500000
    11250000+

    .2
    :

    .
    8

    www.abahe.co.uk

    Arab British Academy for Higher Education.

    .
    %50

    :

    10000000

    6250000 /
    6250000 /
    %75
    % 25

    % 50
    75 10000000 %25 10000000
    %
    7500000
    2500000
    /
    %50
    3750000 = % 50 7500000
    9

    www.abahe.co.uk

    Arab British Academy for Higher Education.

    =
    3750000 + 2500000

    -
    :
    -1 ) % 50

    (
    3750000 /
    3750000 /


    2500000
    % 50 =
    3750000
    ) = ( % 50
    3750000


    10000000

    10

    www.abahe.co.uk

    Arab British Academy for Higher Education.

    -2
    :
    -1 :
    : 1000 100
    %50

    :


    3750000
    3700000 /
    3700000 /
    11

    www.abahe.co.uk

    Arab British Academy for Higher Education.



    1000 % 50

    = 50 1000
    100000 /
    50000

    = = 50000 3750000
    50000/
    3700000
    50000 / / 100
    = = 100 1000

    100000 /

    ) 50000 (
    50000 ) (

    -2 :

    110
    3700000

    3750000

    3700000 /

    1000 % 50

    12

    www.abahe.co.uk

    Arab British Academy for Higher Education.

    = 50 1000

    50000

    110000 / = 3750000
    3700000 = 50000
    50000 / 110
    60000 /

    = 1000

    110000 = 110 /


    ) 50000 (
    600000 )
    (

    -3 :
    :

    60
    3700000 /
    3700000 / 3750000
    13

    www.abahe.co.uk

    Arab British Academy for Higher Education.

    1000 % 50

    = 50 1000

    60000 /

    50000


    50000 /
    10000 /

    = 3750000
    3700000 = 50000
    /60

    = 1000
    60000 = 60 /

    ) 50000 (
    10000 )
    (

    - :

    40
    14

    www.abahe.co.uk

    Arab British Academy for Higher Education.

    3700000

    3750000

    3700000 /

    1000 % 50
    = 50 1000

    50000

    = 50000 3750000
    = 3700000

    / 40

    40000 /
    = 40 1000
    10000
    /
    = 40000 /


    50000 /

    ) 50000 (
    10000
    ) (

    :
    15

    www.abahe.co.uk

    Arab British Academy for Higher Education.

    :

    10000 100

    1000000 / =
    = 1000000 = 100 10000
    1000000 /


    :
    :

    5000000
    1000000:
    5000000 /

    1000000 /

    = 5000000

    4000000/

    4000000 = 1000000


    16

    www.abahe.co.uk

    Arab British Academy for Higher Education.



    :

    :
    -
    %10 - 1
    %50
    - 2 )
    (
    -3 )
    (
    - :
    -1 .
    %5 -2 .
    -3 ) (%10
    .
    - ) (:
    .
    17

    www.abahe.co.uk

    Arab British Academy for Higher Education.

    ) (
    ,,
    500000000 250000000
    100000000

    %10 -1
    % 15 -2
    %5 -3
    %3 -4
    %10 -5
    -6
    :
    :
    -1 /
    18

    www.abahe.co.uk

    Arab British Academy for Higher Education.

    -2 :
    = 10 000 000= % 10 100 000 000
    = 15 000 000= % 15 100 000 000
    )12 500 000= % 5 250000000= ( % 5
    = + +

    =12500000 + 15000000+10000000
    = 37500000
    =
    = 37500000 100000000
    = 62500000
    = 1875000 = % 3 62500000
    )% 10 250 000 000 = ( % 10
    = 25000000
    = + %5 % 10
    = 25000000 + 12500000
    = 37500000
    19

    www.abahe.co.uk

    Arab British Academy for Higher Education.

    10000000

    15000000+

    64375000= 1875000 + 37500000+


    =
    = 64375000 100000000
    = 35625000

    -3 :
    -
    100000000 /
    100000000

    /
    100000000 - /

    10000000/
    15000000 /
    37500000 / ) (
    1875000 / ) (
    20

    www.abahe.co.uk

    Arab British Academy for Higher Education.

    35625000/

    21

    www.abahe.co.uk

    You might also like