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Accounting Theory

Accounting Theory

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Accounting Master

Program
2007
By: Isam Rimawi
irimawi@hotmail.com
http://www.geocities.com/irimawi/
نيس !"#$ %&'()*+ ,-."/0+1 234#$
: هيساردلا هطخلا
هبساحملا ةيرظن فيرعت Accoun!n" #$%o&' (%)!n!!on
* + هيبساحملا هيرظ,لا -ا,.
5tructure o6 Accounting 7heory
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J ,ي-."/0+1 :ي>"I0+1 @
7heoretical Koncepts o6 Accounting
L ,ي-."/0+1 MN"-0+1 @ Principles o6 Accounting
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F ,3%"يP0+1 ,34#Z+1 @ \ormatiDe 7heory
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2 + هيبساحملا هيرظ,لا ?@ Aحبلا BرC
Research MethoUology ] 7heory o6 Accounting
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7heori^ing anU 7heory
G D HIدملا 4 Aحبلا BرC IntroUuction to research MethoUology
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F . _;14<'.Y1 ab)0+1 InUuctiDe Approach
J . P+1 ab)0+1 0 _* Pragmatic approach
L . ,ي0*P+1 ,<34R+1 5cienti6ic MethoU
O . _cdbY1 ab)0+1 8thical MethoU
e . f)$"سg h4b? ab1)g 5upportiDe Approaches
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o 8thical approach
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o 8conomic approach
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o 8Dent approach
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o PreUictiDe approach
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هيMيرN0ا OدحFملا ;اي0=لا JP
Konceptual Erameworn unUerlying Einancial
Accounting in o5A
A D هبساحملا QارR2 E SادK2
poals ] Purposes o6 Accounting q 7he r shy r
G D TيبطFلا Implementation q 7he r tow r
u"ي<+1 v =14'iY1 :ي>"Ig w Recognition ] Measurement Koncepts
Assumptions
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هيبساحملا
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9 ,0;d0+1 @ ReleDance
F ,يc&€&0+1 @ ReliaBility
J ,$%"<0+1 @ KomparaBility
L G"-•+1@ Konsistency
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TيبطFلا : ,ي-."/0+1 4ي3"P0+1 Accounting 5tanUarUs
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Incomex ReDenuesx 8ˆpensesx pain anU ‡osses
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Reporting 5tanUarUs
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هيلاملا
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_$)'g šW% ›œ ™*i? ,i"-g ,i"•W ,I*( :يي<Sh&c? _+"g ž(4g ›œ ™*i? f)g 4b? ‘vž{g :يي<S
“يPH _+"g ž(4g ›œ ac? f)g 4b? ‘vž{g :يي<S “
Qر_ملا b=يN ˆN |qامFت رمrFeملا b=يN ˆN |qامFت
%~/+1 v ,Rي/+1 ?)-g Qي-RS _z Œ.&'+1 %~/+1 v ,Rي/+1 ?)-g Qي-RS نg “يI{'+1
last update 34*5420*2 Accoun!n" #$%o&' 678%& 9&o"&7:
^ هيرظ,لا HIادN + Aحبلا BرC 7heory Approach
"‚يz !){'سS _'+1 f4¬"Z0+1 2*4g _z %&gY1 –+1¦ "g ‘Y1 v ,{3%"S 23"—+ "g"i Y&-c ,+&-<g ,ي-."/g 234#$ )j&S Y
,34#Z+1 ™+1 Š&…&*+ @ ab1)g V ˜/W ’ي+".?
PrepareU By: Isam Rimawi irimawi@hotmail.com http://www.geocities.com/irimawi/ Page 7 o6 7Y
هيرظن ريR HIادN
—on’#$%o&%!c7p 7ll&o7c$%8
O=xرملا SادK0ا T_حت E TيبFFل ه/.ا~ هيرظ,ل هيرظ,لا HIادملا H1=ت HdP ةwيFن اKc=xE kت
اz,N
هيرظن ريR HIادN
—on’#$%o&%!c7p 7ll&o7c$%8
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اz,N
هيWدبN ;اxاF,Fس2
هعCا~ ˜eيل هF~uN
رFI2 vcابملا ?N ™AA9
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J~iI2 HIدN n$!c7p All&o7c$
J@امFx2 HIدN …oc!7p All&o7c$
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•دحلا HIدN nm%n8 All&o7c$
”uب,ت HIدN 9&%‚!c!m% All&o7c$
JCاب,Fس2 HIدN (%‚uc!m% All&o7c$
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Jم/@ HIدN …c!%n!)!c All&o7c$
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,ي-."/0+1 ,34#Z+1 †"ZW ab1)g •n&o‚uc!on o &%8%7&c$
6%$o‚opo"'
HIادملا ˜/W ”4` V + All&o7c$%8
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Autocratically
Approaches
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Approaches
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Approaches
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JWار_Fس2 HIدN
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J@امFx2 HIدN
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Approaches
”cاXF~2 HIدN
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Approaches
•دحلا HIدN
8Dent Approaches
JW=بت HIدN
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Approaches
HIادN ^ ˜/W ”4` + All&o7c$%8
,I*'{g =1)>Y1 ‘&( ,I*'{g ab1)0+1
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• ,34#Z+1 ‘? ˜ي ,RW14'g v ,*b1)'g ab1)0+1
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• "0$? v ,34#$ a0i ŒيR'سS Y ,0i1)+1 ab1)0+1
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ني-."/0+1
 Y&-c ,+&-<0+1 V ,ي*i _> "0( ,-."/0+1 نg a( %"-'iY"W ~b?
:‚ZيW ¡g)z ,-."/0+1 ,ي*i ‘&|S ‘? ’X3 "g Ÿ+~( v @ "g"i .
نg u".Y"W v Œc1&+1 نg G1†"„$ ,-."/0+1 a…?
,ي$1žي0+1 2+N"Pg
last update 34*5420*2 Accoun!n" #$%o&' 678%& 9&o"&7:
o "‚ي+1 Š&…&*+ ab)g نg 4•(Y •"'/S ,34#Z+1 ‘? ˜ي ,RW14'g v ,*b1)'g ab1)0+1
o h4bY1 ,يسي;4+1 ,3)ي*<'+1 ab1)0+1 ¦žPS v :i)S _> "0$? v ,34#$ a0i ŒيR'سS Y ,0i1)+1 ab1)0+1
o ,(4„+1 !1ž+1 V £"{+1 v @ MN"-g v G"يH4c :ي0PS V !"P+1 _/*Rlg !){'س3 ab)0+1 f"XS? 2يIي( )3)/'+
@ G"(4„+1 نg G1)>"„0+1 ~b? v? v Qي-R'+"W
PrepareU By: Isam Rimawi irimawi@hotmail.com http://www.geocities.com/irimawi/ Page › o6 7Y
هيرظن ريR HIادN
—on’#$%o&%!c7p 7ll&o7c$%8
O=xرملا SادK0ا T_حت E TيبFFل ه/.ا~ هيرظ,ل هيرظ,لا HIادملا H1=ت HdP ةwيFن اKc=xE kت
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هيرظن ريR HIادN
—on’#$%o&%!c7p 7ll&o7c$%8
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اz,N
هيWدبN ;اxاF,Fس2
هعCا~ ˜eيل هF~uN
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”=ط/س HIدN
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Autocratically Approaches
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Pragmatically Approaches
A
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,I*'{g =1)>Y1 ‘&( ,I*'{g ab1)0+1
last update 34*5420*2 Accoun!n" #$%o&' 678%& 9&o"&7:
PrepareU By: Isam Rimawi irimawi@hotmail.com http://www.geocities.com/irimawi/ Page œ o6 7Y
هيرظن ريR HIادN
—on’#$%o&%!c7p 7ll&o7c$%8
O=xرملا SادK0ا T_حت E TيبFFل ه/.ا~ هيرظ,ل هيرظ,لا HIادملا H1=ت HdP ةwيFن اKc=xE kت
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اz,N
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@ ,*|„0+1 V
ŒHv ;اي]رLلا
;انايبلا ˆمx
E fي=بت E Hي/حت
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هعCا~ ˜eيل هF~uN
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[eUuctiDe Approaches
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هيساس02 HIادملا
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Pragmatically Approaches
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InUuctiDe Approaches
JWار_Fس2 HIدN
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last update 34*5420*2 Accoun!n" #$%o&' 678%& 9&o"&7:
يطابنتسVا J=-ملا Deductive Approach ( يساسأ / يرظن لخدم )
* + OرMLلا ,ي*i _> "g ™*i ,-."/0+1 ‘? ™*i ab)0+1 1~> «4'i?: shat
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,ي*i ‘&|S ‘? ’X3 "gv _> v ,3N"l'cY1 ,0ي<+1 ¢|PS ‘? "‚ي*i Š&…Y1 20يc ›œ
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 Qي-R'+1 ,(4„+1 ™*i ,$? k? ›œ £"{+1
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last update 34*5420*2 Accoun!n" #$%o&' 678%& 9&o"&7:
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‘&|S _H1%Y1 20يc ‘•z "ي*Pz "g? %"Z3N
F ¶ 9•.••• œ F•.••• %"Z3N
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راعس0ا ;اب‘ ةلا`
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. _+"0+1 ž(40+1 v Š&…d+ Œc1&+1
 bاملا j 2رل همي_لا kيKاLN
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_z 9 / 9 / F••• 9• %"Z3N 4I… ¹ G1)v
_z J9 / 9F / F••• ° ¹ G1)v O• %"Z3N
¥¥ f%"سb !? šW% ,(4„+1 –<< a> ¥¥ "‚+"g u?% ™*i –#z" a> ,(4„+1 ŒHv &> "0z
: "0> :{•'+1 2X+"P0+ ني'ي-."/g ني'<34` Ÿ+"Z> ‹: ¸1&X+1
9 . @Š"0+1 u?4+ ,3)<Z+1 ,ي;14„+1 f&<+1 2-."/g 2<34` Konstant Purchasing Power _*3 "0( _> _'+1 v
• ¸ G?)W ,(4„+1 ‘? 9• Š "‚'ي|*0W –‚'$? v @ ,يj"'$? ,c"` V G1)v ° ¹ G1)v O• %"Z3N
• Š1 ‘"( 1••z O• 1v4'„3 ‘? 1&PيR'س3 %"Z3N J Š"0+1 u?% ™*i ,#z"/0+1 :S )c ‘&|3 ,$•z G1)v
• Š1 نg N1¦ "g O• Š1 †14§ 20يc :lb )PW %"Z3N J "/W% ‘&|3 ,$•z G1)v
PrepareU By: Isam Rimawi irimawi@hotmail.com http://www.geocities.com/irimawi/ Page ** o6 7Y
kيي_ت E Hي/حت
;انايبلا
هيWدبN ;اxاF,Fس2
هعCا~ ˜eيل هF~uN
راعس0ا =FeN
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هيeM@ ه~iعلا
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هيeM@ ه~iعلا
last update 34*5420*2 Accoun!n" #$%o&' 678%& 9&o"&7:
• Š1 نg ®<$ "g O• †14„+ %"Z3N J f%"سb ‘&|3 ,$•z G1)v
F . ,ي+"/+1 :ي<+1 2-."/g 2<34` Kurrent Kost Š&…d+ ,ي+"/+1 :ي<+1 !){'سS _'+1 v
ي-ار-تسVا J=-ملا Inductive Approach ( يساسأ / يرظن لخدم )
HIدملا اŒz. ه1اخلا ;ايرظ,لا
• ,يW"X3Y1 ,34#Z+1 PositiDe 7heory
• ,3)ي*<'+1 ,34#Z+1 7raUitional 7heory
• ,+"(&+1 234#$ Agency 7heory
• ,ي{3%"'+1 ,I*|+1 234#$ tistorical 7heory
• OرMLلا ,±±ي*i _±±> "±±g ™±±*i ,-±."/0+"W ab)0+1 1~> _ZP3: shat accounting Is
Œي0XS :'3 _'+1 ,I*'{0+1 G"ªي-*+ G1)>"„0+1 Šdb نg Š"/+1 Œc1v †14<'.•W !&<3 ˜ي
•v4±±{*+ "±±‚0ي<S v "±±‚-3&-S v "±±‚*ي*/S v ,±±ZيPg ,ي±±H4z v? ,Pc1v )ي(•'+ "‚Zi G"$"ي-+1
G1%"±±-'bY1 ‘&|SV G"يH4I*+ G1%"-'bY1 v ®/I+1 )PW v @ G"يH4zV G"j"'Z'.•W
Š&-<+"±±W ™±±#/S †1)±±-0+1 v ,يH4I+1 f~> a> : _+"'+1 Š1¨س+1 ™*i ,W"jY"W G"يH4I*+
4*يg %&سzv4W .•"Z'.d+ Qي-R'+1 :'3 G1%"-'bY1 }"X$ )PW v @ ¥ !"P+1 Miller Y :
Œ±±c1&+1 ن±±g •4±±{S ‘? ’±±X3 ,ي-±±."/0+1 ,±±34#Z+1 v k4#Z+1 Œc1&+1 نg ,-."/g )j&3
Qي-R'*+ ,ي$"|g? v? Qي-RS "‚+ ن|3 :+ 1•? ,ي-."/g ,34#$ )j&S Y _*0P+1
* + TيبطFلا :
2 + Oاwت0ا !"P+1 ™+1 £"{+1 نg ?)-3 :
• G1)>"„0+1 _*0P+1 Œc1&+1 œ £"{+1
• MN"-0+1 :ي0PS œ !"P+1
5 + ه/مx ‰ هيرظ,لا Š&±±…&*+ _;14<'±±.Y1 v? _`"-Z'.Y1 ab)0+1 !){'س3 ,يH4z "‚يz
)±±cv ²"-Z'±±.Y1 Œ±±g ,$%"±±<g ,±±I*|S 4•(? v žي0S 4•(? †14<'.Y1 ‘? ºd$ v "‚ي+1
žي/S ,يz ‘&|3
g + اياaN E >=ي@ :
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_;14<'.Y1 ab)0+1 نg ,يi&H&g 4•(? _`"-Z'.Y1 ab)0+1 ‘•z _+"'+"W v _l{„+1
• ab)±±0+1 ‘? a±±0PS _'±±+1 ,ªي-±±+1 _z G14ي—'+1 a¬ _z »<z _*0P+1 Œc1&+1 ™*i N"0'iY"W ,-."/0+1 43&RS ن|03Y
a3)-+1 !)<3 Y ,$? Y1 QRZ0+1 h)/'3 ,S•z G1%"-'bd+ ,;14j•W _;14<'.Y1
Y + J.اwي0ا Aحبلا PositiDe Research ‘? Šv"/$ v m&/-+"W :i)3 ‘? ’X3 Š&-<0+1 _-."/0+1 a0P+1 ‘? k? :
_;14<'.Y1 ab)0+1 :i)3 1~> v m&/-+"W :يi)'+1 Šdb نg _-."/0+1 a0P+1 )(¨$
يم-·لا J=-ملا Scientific Approach ( يساسأ يرظن لخدم )
* + OرMLلا :
• )±±0'PS _'±±+1 ,ي<ي-±±R'+1 v ,يPي-R+1 !&*P*+ ab)g &> _0*P+1 ab)0+1
v _`"-Z'±.Y1 ŠY)'±.Y1 ™±*i )±±0'P0+1 _±±<RZ0+1 ŠY)'±.Y1 ™±*i
‘? %"-'i? ™*i ,ي*i N"0'iY1 ‘&-."/0+1 Šv" k~+1 v _;14<'.Y1
_i"0'j? :*i v نz ,-."/0+1
¡Z+%"'±±. %&±±سzv4-+1 a±±•g ن±±34#Z0+1 ¼±±PW ’±±س 5tearling
ن±±|+ v f)1v ,Xي'$ ™+1 "Z*…&'+ :*i –$"( &+ ,-."/0+1 ‘? ‘&+&<3
š±±W4+"W ,±±…"b v ¡;"±±'Z+1 _+"±±'+"W v ,±±I*'{g ”4±±` Œ±±-'S ,-±±."/0+1
:*i –سي+ v :‚z v ,z4Pg ,-."/0+1 ‘? ™*i Š)3 "0g ,I*'{g
• ن±±0z ¼±±P-+1 "‚±±•PW Œg ,*b1)'g ab1)0+1 ‘? h43 _0*P+1 ab)0+1
a±±g"( _;14<'±±.? v? a±±g"( _`"-Z'±±.? ab)g N&jv ‘"|0W ,W&Pl+1
ني*b)±±0+1 ن±±يW Œ±±0X+1 v 2jv1ž0+"W !&<3 ,ي*i v ,-."/0+1 234#Z+
2±±31)W Œ±±g v ,'c¨±±0+1 ¡;"±±'Z+1 †"±±Ri? v _`"-Z'±±.Y1 ab)±±0+"W ?)±±-3 &±±‚z
PrepareU By: Isam Rimawi irimawi@hotmail.com http://www.geocities.com/irimawi/ Page *2 o6 7Y
رFI2 vcابملا ?N ™AA9
,*|„0+1 a/+ "‚*•z?
TيبطFلا @ –c¨g V
;اناي. ˆيمx
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;انايبلا kيي_ت E fي=بت E Hي/حت
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;اي]رLلا رابFI2
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typothesis
Sدzلا
@ ,*|„0+1 V
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Œ0j ;انايبلا
kيي_ت E Hي/حت
;انايبلا
هيWدبN ;اxاF,Fس2
هعCا~ ˜eيل هF~uN
_`"-Z'.?
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last update 34*5420*2 Accoun!n" #$%o&' 678%& 9&o"&7:
™±±+1 Š&/'+"±±W ?)±±-3 @ a±±ي*/'+1v G"±±$"ي-+1 Œ±±0b V %"±±-'bd+ "‚i"±±•b?
Š&±±…&+1 ن±±|03 _±±0*P+1 ab)0+"z ,ي;"‚Z+1 ¡;"'Z+1 ™+1 Š&…&*+ †14<'.Y1
%"-'bY1 &> QRZ0+1 k)/S v %"-'bY1 v QRZ0+"W ,ي+1
2 + Oاwت0ا 4•(? £"{+1 ™+1 !"P+1 نg f"XSY"W a0P3 ‘"( ‘? v ني>"XSY1 _z a0P3 &> :
5 + ه/مwلا ,ي*i v G"j"'Z'.? ™*i "‚Zg al/$ G"يH4c k&/S a0j نi f%"-i ,34#Z+1 ‘? Š&<3 _0*P+1 ab)0+1
½§ ,يH4I+1 v . •"'Z'.? "‚Zg •4{'س$ ‘? ŒيR'سZ+ ™ZPg "‚+ ‘&|3 ™' ,يH4z "‚W ‘&|3 ‘? ’X3 ,*0X+1 ‘•z
v ˜/-+1 v G"$"ي-+1 Œ0j ‘Y . †"Rb v? š… ‘&|3 ‘? "g•z %"ي'bY"W v? "ي<RZg ,j"'Z'.? :€ نg v ,S"-€? )34$
.,•<$ ن|03 ,$Y –c¨g ‘&|3 •"'Z'.Y1 _+"'+"W v _z"( 4ي- ‘&|3 ‘? ن|03 %"ي'bY1
bاrN :
G?)W k~+1 V f)0+1 Šv? Š"0+1 u?% نi )3ž3 "g a(
&‚z @ ,W y.ر
œ f)0+1 Šv? Š"0+1 u?% ‘"( 1•? 9•• %"Z3N
œ f)0+1 23"‚$ _z v 9F• %"Z3N
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9 . @ 4ي$"$)+1 N)i V _0.? Š"g u?%
F . Š"0+1 u?% 23"0/+ .. @ ,ي;14„+1 f&<+1 V _<ي< Š"g u?%
J . @ ,يj"'$Y1 f&<+1 V _;"3žيz Š"g u?%
r ,W G?)W k~+1 _0.Y1 k)<Z+1 Š"0+1 u?% نi )3ž3 "g &> šW4+1 ‘•W r •"'Z'.Y1 ‘&|3 "Z> Š"•0+1 _z v ..... &>
–c¨g •"'Z'.? Ÿ+• 4ي- G"j"'Z'. ني-S ¸%"XS %&‚¬ ني/+ ,P`"c 4ي- "‚$? ˜ي
g + اياaN E >=ي@ :
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4يي—'*+ ,*W"c "‚$? _ZP3
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™0س3 "g &> v "‚ي*i a3)P'*+ =1)>Y1 v G"يH4I+1 ™+1 Eorth anU Bacn
• ,j"/+"W =4'P3 &‚z m"/WY1 Q34` نi ,-."/0+1 43&RS :i)3 4يي—'*+ ,*W"c v ,ي;"‚$ 4ي- G"j"'Z'.Y1 ‘&(
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( يتم-اربلا ) ي-م·لا J=-ملا Pragmatic Approach ( يرظنريغ لخدم )
* + ¢يراFلاE OرMLلا
• ˜±/-+1 Šdb ن±g @ ,±ي*0P+1 ,±.%"00+1 V Q±-Rg &±> "±g ™*i 1†"ZW _*0i a|„W ³&H&0+1 a y4|z ™*i !&<3
d…? f4z&'0+1 MN"-0+"W pAAP )3)j &> "g %v)… ني/+ ,*|„0*+ –c¨g a/( "‚*•z? %"ي'b? v
• :±±*i )±jv? ن±±g :±±> ž±ي*X$Y1 ‘? ˜±±ي .@ ,±±ي*0P+1 f"±ي/+1 ن±±g k? V ’±±."/0+1 Š"±± Œ±c1v نg ab)0+1 1~> †"j
G"W"±س/+1 2ªي‚'+ ,-±."/0+1 ن±س/S v »-±H v :±ي#Z'+ ,±/*0+1 ,j"±/+1 –$"±( ,يi"Zl+1 f%&•+1 ‘"W?v ,-."/0+1
: _*3 "g ³"-S•W
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F . _+"R3? :+"i ">)jv? ›œ •vNž0+1 )ي<+1 234#$
J . 7 account ,ي$1žي0+1 2+N"Pg نg 4‚¬ ›œ
L . ,Z;1)+1 G"W"س/+1 œ ,Z3)0+1 G"W"س/+1
O . G"g1ž'+1 ¹ ,ي|*g ”&< ¹ G1N143? œ “3%"lg ¹ Š&…?
e . !&‚Ig %&‚¬ ™*i a0i f%v)W k~+1 %"P.Y1 ²&-> ™+1 hN? k~+1 43ž—+1 •"'$Y"W ,يi"Zl+1 f%&•+1 G†"j
V ac? "0‚3? ”&س+1 v? ,I*|'+1 _*0i Œc1v نg †"j ,0ي<+1 نg ™*i•W "‚"W%? v "‚+&…Y ,(4„+1 %"‚¬? !)P+ @
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last update 34*5420*2 Accoun!n" #$%o&' 678%& 9&o"&7:
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!){'س3 Qc)0+1 Eair
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G143)<'+1 ”4` نس? !1){'.? ¹ 4ي3"P0+1 Qzv
E : J,عت هيلاملا kWا=_لا ةلاد@ •€P هي/@ @ ,+N"P+1 :;1&<+1 G"I…1&g / ®;"lb V
9 . هيبساحملا ريياعملا Tيبطت kت
 :c% _+v)+1 _-."/0+1 %"يP0+1 Qzv ,.&0*0+1 ,'W"•+1 Š&…Y1 9e
 :c% _+v)+1 _-."/0+1 %"يP0+1 Qzv ,.&0*g4ي—+1 ,'W"•+1 Š&…Y1 J¿
 :c% _+v)+1 _-."/0+1 %"يP0+1 Qzv ,i"•W ,'W"•+1 Š&…Y1 F
 :c% _+v)+1 _-."/0+1 %"يP0+1 Qzv ‘&Z3)g ,'W"•+1 Š&…Y1 Jµ
F . هيارارمFس0ا poing Koncern
f40'سg 4ي- "‚$•W šlIS v ,يIl'+1 20يc )0'PS v ,ي{3%"'+1 ,I*|+1 ?)-g نg ,(4„+1 •4{S %140'.Y1 !)i 2+" _z
,يIl'*+ ,*3Y1 ,(4„*+ ”&س+1 _z "‚W Šv1)'+1 :'3 Y ™'
J . Bا_حFس0ا jاس2 Accrual Basis
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L . Qرعلا. ;ابrلا Konsistency
:c% %"يPg 9 «4P+1 2<34` G"-€ N&l<0+1 "Z> v «4P*+ ”4` y)PW š0س3 _+vN
O . ˆمwلا E هيمK0ا Materiality anU Aggregation
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!){'س0+1 %14c ™*i 4€¨3 Y !1N "g @ :‚g 4ي- v? :‚g "‚I…v ‘"( †1&.V 4…"ZP+1
)1v )ZW _z ,*€"0'+1 Š&…Y1 Œ0j : _ZPS "Z> Œ0X+1
e . ¤ا_Fلا A66setting
!&l{+1 v Š&…Y1 v? G1N143Y1 v G"zv4l0+1 نيW £"<'+1 ,ي+"0+1 :;1&<+1 _z š0س3 Y
° . هنرا_ملا KomparaBility
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²"„Z+1 Š"Xg
2 + : ,*•gY1
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 _*0P+1 ab)0+1 :i)3 ab)0+1 1~> ‘?
ي-امت=Vا J=-ملا @ocio=oAica= Approach ( >"? / يرظن لخدم )
* + OرMLلا
• @ Œ0'X0+1 ™*i V _i"0'jY1 ">4€? %"#Zg نg ,ي-."/0+1 4ي3"P0+1 v MN"-0+1 v G"يH4I+1 ™+1 4#Z3
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,+1)P+1 v Š)P+1 v !¦d+1 نg 4•(? šW4+1 %"‚¬? !)i _cdbY1 ab)0+1 نg ,$? ˜ي Œ0'X0+1 ™*i _i"0'jY1 ">4€?
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.Œ0'X0+1 _z ,*g"P+1 k)3d+ aي—„'+1 )3ž3 v :‚"W%? )3ž3 k~+1 ,/j"Z+1
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last update 34*5420*2 Accoun!n" #$%o&' 678%& 9&o"&7:
• %"-'iY1 نيPW ~b•3 _i"0'jY1 ab)0+1 ‘? "0( }"W%Y1 ™*i ,-S4'0+1 ’;14•+1 _'+1 v ,ي+"0+1 :;1&<+1 ">4‚#S _'+1
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f4ي- v
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* + OرMLلا
• نg a( %"-'iY1 نيPW ~b•S ‘? ,ي-."/0+1 ,34#Z+1 ™*i
 ,3N"l'cY1 ,يPc1&+1 8conomic Reality
 ,3N"l'cY1 ,Xي'Z+1 8conomic KonseTuence
,3N"l'cY1 ’c1&P+1 v? ¡;"'Z+1 v ,3N"l'cY1 ,يPc1&+1
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.,ي{3%"S ,I*( 4-'PS Ÿ+• )PW v †14„+1
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V ,*0'/g ,ي*-<'سg ,3N"l'c? Œz"Zg &> : a…Y1 @
o @ †14„+1 ©3%"'W ,ي*PI+1 †14„+1 20يc V ,ي{3%"'+1 ,I*|'+1
o @ _+"/+1 –c&+1 _z ”&س+1 نg †14„+1 2I*( V ,ي+1)-'.Y1 ,I*|+1
o @ _+"/+1 –c&+1 _z Š&…Y1 ŒيW 20يc V ,يPي-+1 ,0ي<+1 _z"…
2 + ه/rN2 :
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@ !1){'.Y1 2+"
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v :{•'+1 2+" _z ,…"b @ ,ي;14„+1 f&<+1 v? ,ي+"/+1 ,I*|+1 !1){'.? v ,ي{3%"'+1 ,I*|+1 نi •v4{+1 k? V
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,3N"l'cY1 ,يPc1&*+ y"i14g
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@ _*0i q d…? Q-Rg 1~> V "‚'*0.% :'3 ,W ,…"{+1 ’ي<'+1 2I*|S ›œ »I$ ,W )j&3 k~+1 4ª-+1
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»<z »I$ "‚W _'+1 %"WY1 _z ,…"{+1 “ي+"|'+1 2*0.% › œ ,-."/0+1 ,ي*i ‘&|S ‘? ’X3 "g
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رامrFس0ا دWا@
UA96 Kapital
Assets Pricing
MoUel
رامrFس0ا دWا@
UA96 Kapital
Assets Pricing
MoUel
y.رلا
pain
y.رلا
pain
jiP0ا
Bannrupt
jiP0ا
Bannrupt
رqابN uب,ت
(!&%c 9&%‚!c!on
رqابN uب,ت
(!&%c 9&%‚!c!on
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“يPH sean ,ي{3%"S G"g&*Pg
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k&c ,-§ 5emi‹5trong ,ي+" v ,ي{3%"S G"g&*Pg
k&c ,-§ 5emi‹5trong ,ي+" v ,ي{3%"S G"g&*Pg
last update 34*5420*2 Accoun!n" #$%o&' 678%& 9&o"&7:
 ,3N"l'cY1 ,ي*PI+1 ,'0يc نg ¼I{3 ,ي{3%"'+1 ,'0يc ™*i Â"I/+1 ‘Y نgž+1 Œg N1Nž3 G"(4„+1 Š"g u?%
,-+1)-'.Y1 ,0ي<+1 !1){'.? :'3 :+ 1•? نgž+1 Œg a(•'3 Š"0+1 u?% ‘? k? V
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~-حلا J=-- <CDnt Approach ( >"? / يرظن لخدم )
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,ي$1žي0+1 _z _+"0j? :c% N4Xg نg ,S1%14c •"{S? _z "‚g1){'.? G"$"ي-+1 M%"<+ a‚س3 ,ي+"0+1
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M%"<*+ ,*lIg ,ي$1žيg
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.’."Z0+1 –c&+"W f4z&0+1 v ,0;d0+1 ,ي{3%"'+1 G"g&*P0+1 ™*i f)0'Pg v a-<'س0+"W
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@ :‚.Y1 %"P.? ,ي*i ‘&|ي. "g N)/S _'+1 V ”&س+1
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Y + ¨-ZS ‘vN %14c ~{'3 ‘? ن|03 Y ن|+ v %14c •"{S? ‘vN ¨-Z'+1 ن|03 ,$? ˜ي %14<+1 •"{SY db)g ‘&|3 ¨-Z'+1
PrepareU By: Isam Rimawi irimawi@hotmail.com http://www.geocities.com/irimawi/ Page 2* o6 7Y
رامrFس0ا دWا@
UA96 Kapital
Assets Pricing
MoUel
رامrFس0ا دWا@
UA96 Kapital
Assets Pricing
MoUel
y.رلا
pain
y.رلا
pain
jiP0ا
Bannrupt
jiP0ا
Bannrupt
رqابN uب,ت
(!&%c 9&%‚!c!on
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“يPH sean ,ي{3%"S G"g&*Pg
“يPH sean ,ي{3%"S G"g&*Pg
k&c ,-§ 5emi‹5trong ,ي+" v ,ي{3%"S G"g&*Pg
k&c ,-§ 5emi‹5trong ,ي+" v ,ي{3%"S G"g&*Pg
EeeU Bacn ‰alue PreUictiDe ‰alue
,يس|P+1 ,3~—'+1 20يc ,3¨-ZS 20يc

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هيeMعلا هيŒ¥Fلا –%%‚ G7c¦ §7pu%
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last update 34*5420*2 Accoun!n" #$%o&' 678%& 9&o"&7:
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B=eلا ;اساMعن€. uب,Fلا E ريeLF/ل ;انايبلا sرد~
B=eلا ;اساMعن€. uب,Fلا E ريeLF/ل ;انايبلا sرد~
هيcاXF~0ا •اد`0ا. uب,Fلا E ريeLF/ل ;انايبلا sرد~
هيcاXF~0ا •اد`0ا. uب,Fلا E ريeLF/ل ;انايبلا sرد~
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Assets Pricing
MoUel
رامrFس0ا دWا@
UA96 Kapital
Assets Pricing
MoUel
y.رلا
pain
y.رلا
pain
jiP0ا
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b=حFلا ةط_ن uب,ت
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JW=بFلا HIدملا
PreUictiDe Approaches
JW=بFلا HIدملا
PreUictiDe Approaches
“يPH sean ,ي{3%"S G"g&*Pg
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k&c ,-§ 5emi‹5trong ,ي+" v ,ي{3%"S G"g&*Pg
k&c ,-§ 5emi‹5trong ,ي+" v ,ي{3%"S G"g&*Pg
k&c 5trong ,يj%"b v ,ي*b1N G"g&*Pg
,يj%"{‚يj%"b
k&c 5trong ,يj%"b v ,ي*b1N G"g&*Pg
,يj%"{‚يj%"b
G"$"يW aي*/S ‘vN ¨-Z'+1
™*i 1†"ZW ¨-Z'+1
,ي{3%"'+1 G"g&*P0+1
r ,ي{3%"'+1 :‚.Y1 %"P.? r
!1){'.? ™*i 1†"ZW ¨-Z'+1
,ي.".Y1 ’سZ+1
,ي|*0+1 ”&< ™+1 ,ي$&3)0+1
,ي+"i –$"( "0*(
G"ي*0P+1 نg f4z&'0+1 ,+&يس+1
)<Z+1 4z&'W ¨-Z'+1
نg ,P3¦&S :'ي. k~+1 )<Z+1
_S•ي. ن3?
‘vž{0+1 ‘1%vN Š)Pg
‘&Z3)0+1 ‘1%vN Š)Pg
,i"•-+1 a3&/'W f%1NY1 y†"I(
)<$ ™+1
uLMلا B=eلا ;اي]رP
"‚Zi ‘diY1 ني/>)3)j ,g&*Pg 23Y 1%&z 4€•'3
Œي0X*+ ,"'g v ,Z*Pg G"g&*P0+1
ن34bY1 ¸"س ™*i }"W%? Qي</S ®{§ ŒيR'س3 Y
EeeU Bacn ‰alue PreUictiDe ‰alue
,يس|P+1 ,3~—'+1 20يc ,3¨-ZS 20يc

J9/9F
هيeMعلا هيŒ¥Fلا –%%‚ G7c¦ §7pu%
¥¥¥¥ Y !? šي/… ‘"( f)يX+1 }"W%Y"W Œc&'+1 a>
¥¥¥ Y !? ,<W"س+1 G"Pc&'+"W 4#Z+1 yN"i? "Z-*i a>v
•9/•9
last update 34*5420*2 Accoun!n" #$%o&' 678%& 9&o"&7:
* + !&<Z+ v G"$"ي-'.Y1 v _+"0+1 ”&س+1 v ,ي+"0+1 :;1&<+1 نg "‚P0j :'3 _'+1 G"$"ي-+1 ™*i )0'P3 k¨-Z'+1 ab)0+1 ‘?
v G"j"'ZSY1 †"ZW _z "‚P0j :S _'+1 G"$"ي-+1 نيW "0يz G"cdP+1 N"X3? Šdb نg @ _;14<'.? ab)g V •"'Z'.Y"W
4-P3 Y y"i k~+1 v _H"34+1 ••&Z+"W ™i)S "‚;"ZW :'3 _'+1 G"cdP+1 f~> v ¨-Z'+1 v ,3N"l'cY1 m1)d+ 4يسI'+1
"g"i Y&-c ,+&-<g 4-'PS Y "‚$•z ,ي*i v ,(4„+1 ŒHv نi ,يPc1&W
: a0„S ,ي+"0+1 :;1&<+1
a . G"ي$1žي0+1
B . ab)+1 :;1&z
c . ab)+1 Œ3¦&S :;1&c
U . ,3)<Z+1 G"<z)'+1
e . @ 4يسI'*+ G"g&*P0+1 :>? نg V _+"0+1 434<'+1 _z ,ي+"0+1 :;1&<+"W ,<z40+1 G"#d0+1
2 + ™*i f%N"c ‘&|S ‘? ’X3 @ G"$"ي-'.Y1 v ”&س+1 v ,ي+"0+1 :;1&<+1 نg V "‚P0j :'3 _'+1 G"$"ي-+1 v G"g&*P0+1
šW4+"W V ,<*P'0+1 ,3N"l'cY1 m1)Y1 £&l{W a-<'س0+"W ¨-Z'+1 v 4يسI'+1 pain udzY1 v Bannruptcy @
,0;d0+"W “l'S ‘? ’X3 "‚$•z ,ي*i v
5 + ,0;d0+1 ReleDance : ,ي+"'+1 :ي<+1 4z&S ‘? ’X3 ,0;dg G"$"ي-+1 v G"g&*P0+1 ‘&|S ™' :
* + ,يس|P+1 ,3~—'+1 20يc EeeU Bacn ‰alue
2 + ,3¨-Z'+1 ,0ي<+1 PreUictiDe ‰alue
5 + ,ي'c&+1 ,0ي<+1 7imeliness

* + ^ هيcاXF~0ا •اد`0ا. uب,Fلا E ريeLFلا |/@ هيبساحملا ;انايبلا sرد~ udzY1 v šW4+1 +
هيح.رلا pain
,يPW% ,3%vN ,ي+"0+1 :;1&<+11 –$"( 1•? In term ,ي/W4+1 ™*i a•z? 14§¨g _RPS _‚z ,3&Z. نg Y)W @ @
‘&ي+"0+1 †1%)0+1 "‚W !&<3 _'+1 G".1%)+1 v aي+"/'+1 نg a•z? –سي+ ,ي/W4+"W ¨-Z'+1 _z ••"0Z+1 !1){'.? ‘? ني-S v
jiP0ا Bannruptcy
PrepareU By: Isam Rimawi irimawi@hotmail.com http://www.geocities.com/irimawi/ Page 25 o6 7Y
EeeU Bacn ‰alue PreUictiDe ‰alue
,يس|P+1 ,3~—'+1 20يc ,3¨-ZS 20يc

7imeliness
,ي'c&+1 ,0ي<+1
نgž+1 »b
J9/9F
ر ا ر _ ل ا { ا خ ت 2 k ت
h ) ? : ‚ . ? † 1 4 §
N & j & + G " ( 4 „ + 1
, " W % ? ‘ • W G " P c & S
f ) ي j ‘ & | ' .
هيeMعلا هيŒ¥Fلا –%%‚ G7c¦ §7pu%
¥¥¥¥ Y !? šي/… ‘"( f)يX+1 }"W%Y"W Œc&'+1 a>
¥¥¥ Y !? ,<W"س+1 G"Pc&'+"W 4#Z+1 yN"i? "Z-*i a>v
› ........ ,3N"l'c? m1)? ....... Ã
#!:%p!n%88
Einancial
5tatements
,ي+"0+1 :;1&<+1
_z fسا,ملا ˜~=لا
هيuب,Fلا همي_لا
9&%‚!c!m% §7pu%
f)3)j G1%14<W ¨-'+1
•9/•9
همWiملا ¨%p%m7nc%
last update 34*5420*2 Accoun!n" #$%o&' 678%& 9&o"&7:
••&0$ GYv"/0+1 f~> نg v G"(4„*+ udzY1 £&l{W ¨-Z'*+ !){'سS ••"0$ ™+1 Š&…&*+ ,3%"j –+1¦ "g GYv"/0+1 ‘?
Altman ••&0$ Ÿ+~( v udcd+ BeaDer :
••&0$ BeaDer MoUel :
: ™*i )0'P3 k)<Z+1 Qz)'+1 "‚$&3N N1). ™*i ,(4„+1 y%)c GN1¦ "0*( ™*i? ,-سZ+1 f~> –$"( "0*(
udzY1 v "‚$&3)+ )3)س'+1 نi ">žXi N1¦ "0*( ,-سZ+1 f~> –l<$ "0*( v !&l{+1 a0Xg
••&0$ Altman MoUel :
«* œ \et worning capital ‹ 7otal assets
«2 œ RetaineU earning ‹ 7otal assets
«5 œ 8arning Be6ore Interest ] 7aˆes ‹ 7otal assets
«g œ Marnet price o6 share ‹ Boon ‰alue o6 total liaBilities
«Y œ 5ales ‹ 7otal assets
¬‰ 0D*2 «* Š 0D*g «2 Š 0D55 «5 Š 0D003 «g Š 0Dœœœ «Y
I6 Ä - F.µµ then @ no BannrupteU ¢*IS ن+ ,(4„+1 V
I6 Ä ® 9.¿9 then @ will Be BannrupteU ¢*I'. ,(4„+1 V
I6 F.µµ ® Ä ® 9.¿9 then @ will Be BannrupteU within F years ني'Z. Šdb ¢*I'. ,(4„+1 V
2 + B=eلا HعP cEcر. uب,Fلا E ريeLFلا |/@ ;انايبلا sرد~
* + uLMلا B=eلا ةي]رP n))!c!%n 67&¦%
: ,ي+"'+1 G"H14'zY1 4z&S ™*i :;"c Œc1&+1 _z fN&jv ’Pl3 _+"•g ”&. &>
a . :‚.Y1 %"P.? «"I{$? v? ³"IS%? Šdb نg f)3)j ,g&*Pg 23•W k%&I+1 ”&س+1 4€•S
B . Œي0X*+ ,"'g v ,Z*Pg ,g&*P0+1 f~> ‘? PuBlicly aDailaBle "‚€v) Š"
c . ن340•'س0+1 y†•I( kv"س'+ 4bY? ¸"س ™*i ’س|3 ‘? _+"0+1 ”&س+1 _z )? k? ŒيR'س3 Y
¡;"'Z+1 ¢I$ ™+1 al3 a|+1 ,ي*i v a|*+ f4z&'0+1 ,g&*P0+1 4يسI'W
2 + :c% ‘Y Ÿ+• v .40•'س0+1 %14c ™*i 4€¨S Y ,ي-."/0+1 G"X+"P0+1 _z ,g){'س0+1 ”4R+1 =d'b? ‘?
: Ÿ+• ™*i Š"•g v . ”&س+1 _z :‚س+1 4P. ™*i 4€¨3 Y Q*R0+1 šW4+1
a . !1){'.? EIEA ,ي+"0+1 :;1&<+1 _z ™+"i šW% ™+1 kN¨3 ‘vž{0+1 :يي<S _z
B . !1){'.? ‡IEA ,ي+"0+1 :;1&<+1 _z _$)'g šW% ™+1 kN¨3 ‘vž{0+1 :يي<S _z
o 2<34` نg "g ,(4§ G4ي- &*z EIEA ™+1 ‡IEA 1~> v "‚"W%? 2*c ™+1 kN¨ي. Ÿ+• ‘•z
™*i }"W%Y1 Œ3¦&'+ ,…4I+1 yN"3¦ _ZP3 Ÿ+• v )<Z+1 yN"3¦ _ZPW "0g ’;14•+1 aي*<S ™+1 kN¨3 f%v)W
.ن340•'س0+1
o f4z&'0+1 ,+&يس+1 v fžX'/0+1 }"W%Y1 Šdb نg "‚ي*i Š)'س3 : }"W%Y1 Œ3¦&S ™*i f%)<+1 ‘?
}"W%Y1 Œ3¦&S ™*i f%)<+1 Q</3 Y f)&+ fžX'/0+1 }"W%Y1 N&jv ‘? ˜ي @ ,ي*ي—„'+1 G"ي*0P+1 نg V
o _+"0+1 ”&س+"W :‚.Y1 %"P.? ™*i 4€¨S Y ,ي-."/0+1 ,X+"P0+1 ”4` _z 4يي—'+1 ‘•z ,ي*i v
5 + : ”&س+"W ,g){'ي0+1 G"g&*P0*+ "<-` ¨I|+1 ”&س+1 ³1&$?
a . فيع•لا <=,لا sean 6orm _'+1 G1%14<+1 •"{SY !){'سS »<z ,ي{3%"S f4z&'0+1 G"g&*P0+1 :
v a-<'س0+"W ¨-Z'*+ ,ي{3%"'+1 :‚.Y1 %"P.? ™*i N"0'iY1 :'3 ˜ي . ”&س+"W :‚.Y1 %"P.? "‚ي*i )0'PS
_+"0+1 ”&س+"W :‚.Y1 %"P.? N)/S ">%v)W _'+1 :‚S1%"0•'."W ,…"{+1 G1%14<+1 •"{S?
B . ”=_لا هبq <=,لا 5emi 5trong 6orm _z ,g){'س0+1 _> ,ي+"/+1 v ,ي{3%"'+1 G"g&*P0+1 :
23? v ,ي{3%"'+1 G"g&*P0+1 v ,ي-."/0+1 G"$"ي-+1 ¢|P3 :‚س+1 4P. V _+"0+1 ”&س+"W :‚.Y1 %"P.? )3)/S
@ h4b? G1)X'سg
c . ”=_لا <=,لا 5trong 6orm :> نg "‚|*03 _'+1 ,ي*b1)+1 G"g&*P0+1 v ,Z*P0+1 G"g&*P0+1 :
."ي*Pz fN&jv ’Pl3 ³&Z+1 1~> v @ ,Z*Pg 4ي—+1 V ,(4„+1 ab1N
4€¨'. ’يS4'+1 –/S G"<I… N&jv a•g ,ي*b1N G"g&*Pg 4z&S 2Xي'$ ,(4„+1 "‚<</S _'+1 }"W%Y1 ‘?
"‚0‚.? †14„W "‚W ,…"{+1 ,g&*P0+1 f~‚W ">N14I$? Šdb نg ,(4„+1 !&<'z "‚W £"{+1 :‚س+1 4P. ™*i
PrepareU By: Isam Rimawi irimawi@hotmail.com http://www.geocities.com/irimawi/ Page 2g o6 7Y
last update 34*5420*2 Accoun!n" #$%o&' 678%& 9&o"&7:
Y ,ي|34gY1 4ي3"P0+1 ‘•z ‘diY1 )PW "‚Pي-S ‘? ™*i G"g&*P0+1 f~> نi ‘diY1 a-c _+"0+1 ”&س+1 نg
”&< V Š"0+1 u?% yN"3¦ ™*i a0Pي. "0$? v ab)+1 20;"c ™+1 ,*ي4S :'3 Y ,ي*i v šW4+1 1~‚W =4'PS
@ ,ي|*0+1
o "0*( ,$•z ,ي*i v . %"0•'.Y1 ™*i );"P+1 v %"0•'.Y"W f4`"{0+1 2j%N نيW ,3N4` ,cdP+1 ‘?
%"0•'.Y1 ™*i f);"I+1 2-س$ GN1¦ "0*( f4`"{0+1 GN1¦
†14„W 1%"0•'.? Ÿ+"Z> ‘? &+ : Š"•g 9•••• ·*-0W :‚. 9•••• %"Z3N
2-سZW f);"z Œ3¦&S :S v O 2-سZW :‚س+1 4P. N1¦ v À •.9 ‘"z ,Z. )PW À
:‚.Y1 20ي<W ³"IS%Y1 ¹ ,i¦&0+1 }"W%Y1 œ %"0•'.Y1 );"i
œ 9•••• ¶ OÀ ¹ 9• ¶ À 9••••
œ O•• ¹ 9••• œ 9O•• %"Z3N
œ %"0•'.Y1 );"i Š)Pg 9O•• / 9•••• œ 9O À
2-سZW Šž$ :‚س+1 4P. ‘? «4z ™*i J ‘•z À
:‚.Y1 20ي<W ³"IS%Y1 ¹ ,i¦&0+1 }"W%Y1 œ %"0•'.Y1 );"i
œ 9•••• ¶ OÀ ‹ J ¶ À 9••••
œ O•• ‹ J•• œ F•• %"Z3N
œ %"0•'.Y1 );"i Š)Pg F•• / 9•••• œ F À
1~> v :‚.Y1 %"P.? G"cv4z v }"W%Y1 G"P3¦&S ™*i )0'P3 %"0•'.Y1 ™*i );"P+1 ‘? š•'3 "Z> نg
’X3 :‚.? _z %"0•'.? k? ‘•z ,ي*i v %"0•'.Y1 ™*i ,ي/W4+1 v? f);"I+1 2-س$ v 4`"{0+1 :X ™*i )0'P3
,-. v? 1)j ,*ي*c "‚يz 4`"{0+1 ‘&|S _'+1 d•g ,Z3ž{+1 G"$v•? ™*i );"P+1 ™*i? ,ي*i );"P+1 ‘&|3 ‘?
.,gv)Pg
g + @ ¨-Z'+1 h&'سg ™*i ">N"0'i? u".? ™*i V %14<+1 •"{S? ”4`
y%)c ™*i f)0'P0+1 V ,3¨-'+1 f%)<+1 نg ~{'S G1%14<+1 f~> v G1%14c •"{S? G"ي*0i ™*i k&RZS ,-."/0+1 ‘?
G1%14<+1 f~> •"{SY db)g @”&س+1 aPz NvN% v ,3N"l'cY1 m1)Y"W ,3¨-Z'+1 v ,34يسI'+1 G"$"ي-+1
a . رqابN uب,ت [irect PreUiction v? aي*/S k? ™+1 f)Z'سg 4ي- ,'/W ,3¨-ZS ,ي*0i _> :
f~> ‘•W _l{„+1 ,Pc&'+ G"(4„+1 )? _z %"0•'.Y"W 40•'س0+1 !&<3 ˜ي ,ي+"0+1 G"$"ي-*+ G".1%N
@ aي*/S v ,.1%N k? ‘vN "‚0‚.? %"P.? ŒIS4'. v ""X$ Q</'. ,(4„+1
B . رqابN ريR uب,ت InUirect PreUictiDe ™*i )0'Pg ¨-ZS ™*i 1†"ZW %14<+1 •"{S? :'3 :
,ي{3%"'+1 G"g&*P0+1
c . b=حFلا ةط_ن uب,ت 7urning point preUictiDe )0'P0+1 ¨-Z'+1 ™*i 1†"ZW G1%14<+1 •"{S? :
@ ,ي.".Y1 ’سZ+1 V ,يسي;4+1 G"cdP+1 ™+1 Š&/'+1 :'3 v ,31)W 2R<Z( 4-'PS _'+1 ,ي-."/0+1 G"$"ي-+1 ™*i
 f%)<+1 –l<$ GN1¦ "0*( @ ,ي$&3)0+1 ‘1%vN V › œ ,ي|*0+1 ”&< ™+1 ‘&3)+1 2-س$
:‚س+1 4P. ac }"W%Y1 Œ3¦&S ™*i f%)<+1 –l<$ "0*( v }"W%Y1 Œ3¦&S ™*i
 GN1¦ "0*( GN1¦ "0*( ,$? ˜ي ›œ @ šW4+1 Åg"> V G"Pي-0+1 ™+1 šW 4+1 2-س$
šW4+1 Qي</S ™*i ,(4„+1 y%)c
U . هم@اc ;اuب,ت 5upporting preUictiDe : ™*i )0'P0+1 ¨-Z'+1 ™*i 1†"ZW f~{'0+1 G1%14<+1
}"W%Y1 Œ3¦&'+ f4z&S v )<Z+1 N&jv v fžX'/0+1 }"W%Y"W ¨-Z'*+ ,يz"H? aي+"/S
 ,i"•-+1 ‘1%vN Š)Pg Kost o6 gooUs solU / AD. A6 InDentory
 ,ي$&3)0+1 ‘1%vN Š)Pg
 ™*i ,(4„+1 y%)c _z ‘14€¨3 ,ي$&3)0+1 ‘1%vN Š)Pg ¹ ,i"•-+1 ‘1%vN Š)Pg ‘?
: ,$? ˜ي }"W%Y1 Œ3¦&S
9 . ,(4„+1 Š&…? ŒيW :'3 Y
F . Š"0+1 u?% yN"3¦ :'3 Y
J . 2.%"0g 2Xي'$ @ †d0P+1 V ‘&Z3)0+1 نg al/0+1 )<Z+1 نg }"W%Y1 Œ3¦&S :'3
.,ي*ي—„'+1 "‚S"`"„Z+ ,(4„+1
PrepareU By: Isam Rimawi irimawi@hotmail.com http://www.geocities.com/irimawi/ Page 2Y o6 7Y
last update 34*5420*2 Accoun!n" #$%o&' 678%& 9&o"&7:
* + هيرايعملا هيرظ,لا \ormatiDe 7heory
o _*0P+1 Qي-R'+1 :€ نg v MN"-0+1 v G"يH4I+1 "‚Zg •4{'سS :€ =1)>Y1 Œ•S _‚z _`"-Z'.Y1 ab)0+1 ™*i )0'PS
£"{+1 ™+1 !"P+1 نg †1)-S _‚z Ÿ+~+
o ">)(¨3 Qي-RS )j&3 Y v "‚W"/…1 4#$ 2‚jv a•0S v ,ي`"-Z'.? _‚z ,ي$1)يg G".1%N ™*i ,34#Z+1 k&'/S Y
o Qي-R'+1 2ي$"|g? نi 4#Z+1 ¼—W ,-."/0+1 ,ي*i ‘&|S ‘? ’X3 "0W :'‚S ,34#Z+1
o ,/ي/… 4ي- ,ي{3%"'+1 ,I*|+1 ™*i ™Z-S _'+1 ,ي+"0+1 :;1&<+1 ‘? ,34#Z+1 f~> 4-'PS
o ™+vY1 ,ي0+"P+1 ¸4/+1 )P-z :{•'+1 N&jv 2+" _z 4‚#S @ ,3%"يP0+1 ,34#Z+1 V ,34#Z+1 f~> ™+1 ,j"/+1 9µF• q
9µF9 –$"( "0+ :{•'+1 2-."/g ™*i 1&*0P3 ‘? نيي$"0+Y1 نg :+"P+1 v "ي$"R34W نg a( ’*` ™+1 :{•'+1 hN?
._+"0+1 ž(40+1 v }"W%Y"W f4ي-( fN"3¦ %"‚¬•W ,ي+"0+1 :;1&<+1 ™*i f4€? ¢|P$? :{•S نg ,ي$"PS
o :!1){'.•W :'3 ‘? ن|03 Š&…Y1 ™*i ,-."/0+1 ”4`
 @ ,ي{3%"'+1 V 4يW"$)+1 N)i
 Š&…d+ ,ي;14„+1 f&<+1 / ,ي+"/+1 ,0ي<+1 9 ,يPي-+1 ,0ي<+1 _z"… @ F ,0ي<+1 @
@ †14„+1 V ,ي+1)-'.Y1
 Š&…d+ ,يj"'$Y1 ,c"R+1
: šيH&'+1
4ي$"$)+1 N)i هيلاحلا همي_لا @ ,ي;14„+1 f&<+1 V
N143Y1 9F 9F
†14„+1 !&3 ,I*|+1 9• Œي-+1 !&3 99 @ :{•'+1 2+" V
šW4+1 •F •9


PrepareU By: Isam Rimawi irimawi@hotmail.com http://www.geocities.com/irimawi/ Page 23 o6 7Y
هيبساحملا ;ايرظ,لا Accoun!n" #$%o&!%8
هلا}=لا هيرظن
A"%nc' #$%o&'
هي.اwي0ا هيرظ,لا
9o8!!m% #$%o&'
هيرايعملا هيرظ,لا
—o&:7!m% #$%o&'
™*i G)0'i?
JCاب,Fس0ا HIدملا
[eUuctiDe Approach
™*i )0'P0+1
_<RZ0+1 ŠY)'.Y1 ‡ogical
"Wv%v? _z a…"/+1 :{•'+1 2Xي'$ 4‚¬
,ي0+"P+1 ¸4/+1 )PW Šv4'-+1 %&‚¬ 2Xي'$
™+vY1 9µF• q 9µF9
%"-'iY1 نيPW ,*0P+1 20يc _z 4ي—'+1 ~b? :S
‘"W 1&-+"` v ,34#Z+1 f~> ¸"/…? a-c نg
u".? ™*i ,-."/0+1 ‘&|S
,ي;14„+1 f&<+1
Š&…d+ ,يj"'$Y1 ,c"R+1
:+ ,$? Y1 ,يj"'$Y1 ,c"R+1 v ,ي;14„+1 f&<+1
)PW "ي*0i "‚'W4XS :'3
™*i G)0'i?
JCاب,Fس0ا HIدملا
[eUuctiDe Approach
™*i )0'P0+1
_<RZ0+1 ŠY)'.Y1 ‡ogical
"Wv%v? _z a…"/+1 :{•'+1 2Xي'$ 4‚¬
,ي0+"P+1 ¸4/+1 )PW Šv4'-+1 %&‚¬ 2Xي'$
™+vY1 9µF• q 9µF9
%"-'iY1 نيPW ,*0P+1 20يc _z 4ي—'+1 ~b? :S
‘"W 1&-+"` v ,34#Z+1 f~> ¸"/…? a-c نg
u".? ™*i ,-."/0+1 ‘&|S
,ي;14„+1 f&<+1
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‘Y1 ,-."/0+1 ,ي*i k~+1 Œc1&+1 نg نس/S
v _*0P+1 Œc1&+1 نg G"$"ي-+1 Œ0j :'3 ˜ي
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JWار_Fس0ا HIدملا
InUuctiDe Approach
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Áensen ] RochesterÆs 5chool
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‘Y1 ,-."/0+1 ,ي*i k~+1 Œc1&+1 نg نس/S
v _*0P+1 Œc1&+1 نg G"$"ي-+1 Œ0j :'3 ˜ي
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JWار_Fس0ا HIدملا
InUuctiDe Approach
™*i )0'P0+1
G1%"-'bY1
!"P+1 ™+1 £"{+1 نg ab)g
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هيxاFن0ا ه~اطلا
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2 + هي.اwي0ا هيرظ,لا PositiDe 7heory
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o Ÿ+"Z> J : _> v ,يW"X3Y1 ,34#Z+1 "‚ي*i )0'PS G"يH4z
 O€PاMملا ةي]رP Bonus Plan typotheses
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 نg ‘vž{0+1 :يي<'W Š&/'+1 Šdb نg }"W%Y1 :ي#PS ‡IEA ™+1 EIEA
 •امFW0ا ةي~اLت2 ةي]رP typotheses 7he [ept KoDenant
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PrepareU By: Isam Rimawi irimawi@hotmail.com http://www.geocities.com/irimawi/ Page 27 o6 7Y
هيرايعملا هيرظ,لا \ormatiDe 7heory
هيرايعملا هيرظ,لا \ormatiDe 7heory
هيسايeلا هL/MFلا ةي]رP
9op!!c7p Uo8 $'lo$%8!8
šW4+1 ®<ZS ReUuce Income
هيسايeلا هL/MFلا ةي]رP
9op!!c7p Uo8 $'lo$%8!8
šW4+1 ®<ZS ReUuce Income
•امFW0ا ةي~اLت2 ةي]رP
(%[ Uom%n7n $'lo$%8!8
šW4+1 )3žS Increase Income
•امFW0ا ةي~اLت2 ةي]رP
(%[ Uom%n7n $'lo$%8!8
šW4+1 )3žS Increase Income
ه•PاMملا ةي]رP
Gonu8 9p7n $'lo$%8!8
šW4+1 )3žS Increase Income
ه•PاMملا ةي]رP
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last update 34*5420*2 Accoun!n" #$%o&' 678%& 9&o"&7:
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هيبساحملا ;ارFL/ل هيبساحملا °WاF,لا |/@ ;اسايeلا ريي¥ت ر‘2 y]=ي JلاFلا bاrملا
هيلاملا ريرا_Fلا |/@ اKر‘2 E J/ي=مFلا راwي0ا ةسايس E2 J/ي¥dFلا راwي0ا ةسايس <ابت2
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‰ HIدلا ةمWا~ |/@ Hمحملا 235›0 را,يc
F
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‰ HIدلا ةمWا~ |/@ Hمحملا 2›532 را,يc
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2 *
ه}رdلا –!&:
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last update 34*5420*2 Accoun!n" #$%o&' 678%& 9&o"&7:
F•••• ¾d‚'.Y1 /} نg
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‰ HIدلا ةمWا~ |/@ Hمحملا 2gY7› را,يc
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‰ HIدلا ةمWا~ |/@ Hمحملا 235›0 را,يc
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 هيسايeلا هL/MFلا ةي]رP 7he Political typotheses
,I*( ,(4„+1 ™*i ’S43 Ÿ+• ‘•z ™*i? }"W%Y ,(4„+1 Qي</S Š" _z ,$? !&‚Ig ™*i ,يH4I+1 f~> !&<S
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PrepareU By: Isam Rimawi irimawi@hotmail.com http://www.geocities.com/irimawi/ Page 2œ o6 7Y
ه}رdلا –!&:
,g&|/g N&<i Šdb نg ,cdi )+&'S
!"c%•W
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ه}رdلا ةN=ميc
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5 + هيرظن هلا}=لا Agency 7heory
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,(4„+1 y%1N?
o Ÿ+"Z> J : _> v ,+"(&+1 234#$ "‚ي*i )0'PS G"يH4c
 •=Mلاملا E Oراc0ا ?ي. yلاXN >را•ت ±لا,K
_RP3 ˜ي f•z"|0+1 2يH4z Ÿ+• نg •4{'+ r :‚'/*lg ‘&z4P3 r ‘&ي$d<i :> ‘&|+"0+1 v f%1NY1 ‘¯
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 @ ,<d+1 G14'I+1 ™+1 ,ي+"/+1 “3%"l0+1 a3&/S V “3%"l0+1 aي*<S
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 نg ‘vž{0+1 :يي<'W Š&/'+1 Šdb نg }"W%Y1 :ي#PS ‡IEA ™+1 EIEA
B . ,(4„*+ _<ي</+1 šW4+1 _z"… ™+1 Š&…&*+ ‘&Pس3 : ‘&|+"0+1
o :;1&<+1 ‘? v ,(4„*+ _*b1)+1 ,W"c4+1 !"#$ 2ي+"Pz Š& G1)ي(•S 1&g)<ي+ ‘&يj%"{+1 ‘&<c)0+1
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9 @ v ‘&Z;1)+1 v ‘v40•'س0+1 2g)b &> _.".Y1 =)‚+"z ‘"0';Y1 v %"0•'.Y1 G1%14c •"{S? _z f)يIg G"g&*Pg :3)<S
v "‚W a0PS _'+1 ,ªي-+1 y)ي+v ,-."/0+1 v . @ ©+1 .. f%1NY1 v ني**/0+1 v ,+v)+1 a•g ن34bY1 نيg){'س0+1 _S•3 Ÿ+• )PW
"‚Zg –j4b _'+1 ,ªي-+1 )يIS ‘? ’X3 ,-."/0+1 ‘•z ,ي*i v ‘&Z;1N v ‘v40•'سg ,W 4 N"l'c? 2ªيW _> ,ي|34gY1 ,ªي-+1
G"i"R<+1 ,+v)+1 Ÿ*0S ‘•( Ÿ+• 4ي- "‚يz ,ªي-+1 ‘&|S ŠvN Ÿ+"Z> ,$? ني _z .@ ‘&Z;1)+1 v ‘v40•'س0+1 V k?
.,W"c4+1 ™+1 ,j"/W _> "g %)<W ,ي+"0+1 :;1&<+1 ™+1 ,j" Ÿ+"Z> ‘&|S Y ,ي*i v )*-+1 _z ,3N"l'cY1
F @ –c&+1 v )<$ نg ,ي*i N&Pي. "0W :'‚3 40•'س0+1 ‘? ˜ي . ,ي*-<'س0+1 ,3)<Z+1 G"<z)'+1 43)<S _z f)يIg G"g&*Pg :3)<S
_z fN"3ž+1 Ÿ+~( v }"W%Y1 G"P3¦&S Šdb نg ‘&|3 40•'س0+1 ™*i N&P3 k~+1 )<Z+1 v )<Z+1 1~> ™*i ,W al/ي. k~+1
: kv"سS %"0•'.Y1 ™*i );"P+1 2-س$ ‘•z ,ي*i v ”&س+1 _z :‚.Y1 20يc
”&س+1 _z :‚.Y1 20يc _z fN"3ž+1 ¹ ,i¦&0+1 }"W%Y1 نg )<Z+1
40•'س0+1 )<Z+1
);"i نg ,+ _S•ي. :( 2z4P0+ f)يIS _'+1 G"g&*P0*+ ,j"/W 40•'س0+1 ‘? )X$ "Z> v Amount );"P+1 1~> _S•ي. ™'gv
7iming )(•'+1 !)i 2j%N ™+1 ,z"HY"W oncertinty %"0•'.Y1 نi ¡S"Z+1 4R{+1 v Risn f)يI0+1 ,g&*P0+"z .
£&l{W :;d0+1 %14<+1 •"{S•W !&<ي+ %"0•'.Y1 ™*i 4R{+1 2j%N _> "g v );"P+1 %)<3 ‘? ŒيR'سي+ 40•'س0*+ ,0‚g
.,S1%"0•'.?
 ¢I$ 1v4-'P3 :‚$•z );"P+1 ¢I$ –Ri? 1•? f4ي—l+1 v f4ي-|+1 ,(4„+1 ‘? Š&<S ,يW"X3Y1 ,34#Z+1
_z "‚0‚. 4P. ŒIS43 Y "‚i¦&S Y v }"W%Y1 Q</S _'+1 G"(4„+1 v 40•'س0+1 G1%14<+ ,-سZ+"W ½„+1
. ”&س+1
 ¢ي+ v Œ3¦&'*+ ,3)<Z+1 4z&S ™*i )0'P3 }"W%Y1 Œ3¦&S ‘Y ,$Y ,3)<Z+1 G"<z)'+"W :'‚3 «4'<0+1
}"W%Y1 Qي</S ™*i »<z
J @ "‚ي*i al/S _'+1 G14ي—'+1 v "‚S"g1ž'+1 v f•„Z0+1 N%1&g نi f)يIg G"g&*Pg :3)<S
@ ,ي|*0+1 ”&< q ‘&|+"0+1 V v @ G"g1ž'+Y1 q ‘&Z;1)+1 V نg a|+ ”&< _> f•„Z0+1 Š&…? ‘? ˜ي
2-س$ GN1¦ "0*( v Š&…Y1 / G"g1ž'+Y1 2-س$ –*c Š&…Y1 / ,ي|*0+1 ”&<
ر1ا,علا ^ ,ي+"0+1 :;1&<+1 4…"Zi + 8lemts
:%14<+1 •"{S? _z )يIS G"g&*Pg ™*i al/$ ab)+1 20;"c v _+"0+1 ž(40+1 _c 4‚#S _'+1 4…"Zi y4„P+1 2R.1&W ,$?
* + b=10ا Assets
,<W". m1)? v G"ي*0P+ ,Xي'Z( ,(4„+1 a-c نg "‚ي*i f4Rيس+1 v? Š&l/+1 :S ,Pc&'g ,ي*-<'سg ,3N"l'c? Œz"Zg _>
ProBaBle Euture economic Bene6its oBtaineU or controlleU By a particular entity as a result o6
past transaction or eDent
o نgž+1 %v4g Œg "‚'PIZg a<S "‚ي*i f4Rيس+1 v? Š&l/+1 :S _'+1 ,3N"l'cY1 ,PIZ0+1
o V ,*0'/g v? ,Pc&'g ,3N"l'c? Œz"Zg ProBBaBle V –سي+ v @ PossiBle @
• ProBaBle نg 4•(1 V ,i&cv !)i نg 4•(? m)/+1 ³&cv Š"0'? ‘? _ZPS œ O• @ À
• PossiBle V kv"س3 ,i&cv !)i نg m)/+1 ³&cv Š"0'? ‘? _ZPS œ O• @ À
‘&Z3)0+1 ¸"س &> a…Y"W =14'iY1v ³&c&+1 Š"0'? ™*i Š"•g
@ "‚PzN :'. ,$? )(•S 1•? ,*0'/g ,ي*-<'سg ,3N"l'c Œz"Zg V a…? ‘&Z3)0+1 /}
a3&/S :'3 ,ي*i v @ ,*0'/g 4ي- ,ي*-<'سg ,3N"l'c? Œz"Zg V ‘&|3 "Z> ">)3)سS 2ي$"|g? !)i Š"0'? ني-S 1•? "g?
=v4lg ™+1 a…Y1
@ ,*0'/g 4ي- ,ي*-<'سg ,3N"l'c? Œz"Zg V ,gv)Pg ‘&3N =v4lg /} نg
@ "‚*يl/S _z ¾&|„g ‘&3N V ‘&Z3)g /} ™+1
PrepareU By: Isam Rimawi irimawi@hotmail.com http://www.geocities.com/irimawi/ Page 53 o6 7Y
last update 34*5420*2 Accoun!n" #$%o&' 678%& 9&o"&7:
o =14'iY1 ‘? ن|03 "0$? v ,ي-."/0+1 GdXس+1 _z a…•( ,W =4'Pي+ a…Y1 ¾d'g? ²4§ ¢ي+
:_*3&0'+1 %"X3Y1 _z Œ-'g &> "0( v . a…Y1 ™*i f4Rيس+1 2+" _z a…Y"W
@ f•„Z0+1 Š&…? ن0H V 4j•'س0+1 a…Y1 /} نg
_*3&0S %"X3? !1ž'+1 /} ™+1
2 + ;اNاaFل0ا ‡iaBilities
)3vžS v? Š&…? a3&/S ن0•'S f•„Z0*+ ,ي+" G"g1ž'+1 نg G4‚¬ ,3N"l'c? Œz"Z0+ ,*0'/g ,ي*-<'سg G"ي/•S _>
,<W". m1)? v? G"ي*0P+ ,Xي'Z( a-<'س0+1 _z h4b? G•„Z0+ G"g)b
‡iaBilities are proBaBle 6uture sacri6ices o6 economic Bene6its arising 6rom present oBligations
o6 a particular entity to trans6er assets or proDiUe serDices to other entities in the 6uture as a
result o6 past transactions or eDents.
o ·*-g !d'.? :S : Š"•g 9F•• ,g)b ¦"X$? !)<g %"Z3N
,3)<Z+1 /} نg
@ !1ž'+1 V ,<</'g 4ي- G1N143? /} ™+1
N143Y1 Q</S v ‘&Wž*+ ,g){+"W !"ي<+1 )Zi
Q</'g 4ي- G1N143? /} نg
G1N143Y1 /} ™+1
o ,*W"c "‚Z|+ v ,g&*Pg 4ي- a-<'س0+1 _z "‚PzN :'ي. _'+1 ·+"-0+1 ن|+ f%)<g G"g1ž'+1 _> G"ll{0+1
: ‘"`4§ 4z&'3 ‘? ’X3 ®l{Z+1 aيXس'+ ,$•z ,ي*i v 43)<'*+
 43)<'+1 ™*i f%)<+1
 ³&c&+1 !)i Š"0'? نg 4-(? ,i&cv Š"0'?
: ,*•gY1
 "‚*يl/S _z ¾&|„0+1 ‘&3)+1 G"ll{g
 @ ,;%"` G"g1ž'+1 V :("/0+1 "3"•c
 Œي-+1 )PW "g G"X'Zg šي*l'+ f%)<0+1 GY"I|+1 G"g1ž'+1
: Œي-+1 2Z. _z
,+"I( =v4lg /} نg
f%)<g ,$"ي… 2+"I( !1ž'+1 /} ™+1
@ G"/ي*lS N&j v 2+" V : ,ي$"•+1 ,Zس+1 _z
f%)<g ,$"ي… 2+"I( !1ž'+1 /} نg
,3)<Z+1 /} ™+1
f%)<g ,$"ي… 2+"I( !1ž'+1 /} ”d-? v N143•( ’>~3 !1ž'+Y1: ,+"I|+1 †"‚'$? )Zi
f%)<g ,$"ي… 2+"I( !1ž'+1 /} نg
@ “3%"l0+1 ¼يI{'+ ,+"I|+1 =v4lg v? V N143Y1 /} ™+1
5 + هيM/ملا B=_` Awner 8Tuity ^ E2 Š&…Y1 _z"… \et Assets +
"‚S"g1ž'+1 }4` )PW ,(4„+1 Š&…? نg ,ي<-'0+1 ,l/+1 _>
8Tuity or net assets are the resiUual interest in the assets o6 an entity that remains a6ter
UeUucting its liaBilities. In a Business enterprisex the eTuity is the ownership interest. In a not‹
6or‹pro6it organi^ationx which has no ownership interest in the same sense as a Business enterprisex net
assets is UiDiUeU into three classes BaseU on the presence or aBsence o6 Uonor‹imposeU restrictionsÊ
permanently restricteUx temporarily restricteUx anU unrestricteU net assets.
G"g1ž'+Y1 q Š&…Y1 œ ,ي|*0+1 ”&<
yvdi v f¦"'00+1 v ,3N"P+1 :‚.Y1 نi f%"-i _> v . ني|+"0+1 a-c نg –+&g _'+1 Š&…Y1 _> : Š&…Y1 _z"…
fžX'/0+1 }"W%Y1 v %1)…Y1
g + µiملا ;ارامrFس2 InDestment By Awners
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last update 34*5420*2 Accoun!n" #$%o&' 678%& 9&o"&7:
I,3N"i :‚.? ŒيW v :‚.Y1 %1)…? Q34` نi ,XS"Z+1 ,ي|*0+1 ”&< _z fN"3ž+1 نi f%"-i _>
,3)<Z+1 /} نg
,3N"i :‚.? /} ™+1
InDestments By owners are increases in eTuity o6 a particular Business enterprise resulting 6rom
trans6ers to it 6rom other entities o6 something DaluaBle to oBtain or increase ownership
interests @or eTuityV in it. Assets are most commonly receiDeU as inDestments By ownersx But
that which is receiDeU may also incluUe serDices or satis6action or conDersion o6 liaBilities o6
the enterprise.
Y + µiملا |/@ ;اعي¡=Fلا [istriBution to owners
G"P3¦&'+1 نi ¡S"Z+1 ,ي|*0+1 ”&< _z ¼يI{'+1 _>
[istriButions to owners are Uecreases in eTuity o6 a particular Business enterprise resulting
6rom trans6erring assetsx renUering serDicesx or incurring liaBilities By the enterprise to owners.
[istriButions to owners Uecrease ownership interest @or eTuityV in an enterprise.
3 + ;اcاري0ا ReDenue
,*b1N G"<z)S _> In6lows ,XS"$ "0‚ي*( نg ¡3žg v? "‚S"g1ž'+1 ,3&سS v? ¼يI{S v? f•„Z0+1 Š&…? 20يc yN"3¦ v?
,يسي;4+1 ,ي*ي—„'+1 f•„Z0+1 2R„$? نg 4-'PS G"`"„$ 23? v? G"g)b 23N•S v? Œ*. •"'$? v? aي…&S نi
@ f•„Z0*+ ,ي*ي—„S G"ي*0i نi ,XS"$ Š&…Y1 _z"… _z fN"3¦ "‚$? k? V
ReDenues are in6lows or other enhancements o6 assets o6 an entity or settlements o6 its
liaBilities @or a comBination o6 BothV 6rom UeliDering or proUucing gooUsx renUering serDicesx or
other actiDities that constitute the entityÆs ongoing maCor or central operations.
7 + ;اPEرXملا 8ˆpensess
,j%"b G"<z)S _> Aut6lows aي…&S نi ,XS"$ "0‚ي*( v? G"g1ž'+Y1 _z fN"3¦ v? Š&…d+ h4b? G"g1){'.? v?
,يسي;4+1 ,ي*ي—„'+1 f•„Z0+1 2R„$? نg 4-'PS G"`"„$ 23? v? G"g)b 23N•S v? Œ*. •"'$? v?
8ˆpenses are out6lows or other using up o6 assets or incurrences o6 liaBilities @or a
comBination o6 BothV 6rom UeliDering or proUucing gooUsx renUering serDicesx or carrying out
other actiDities that constitute the entityÆs ongoing maCor or central operations.
@ f•„Z0*+ ,ي*ي—„S G"ي*0i نi ,XS"$ Š&…Y1 _z"… _z ®<$ "‚$? k? V
› + fساMملا pain
m1)Y1 v G"ي*0P+1 ag"( نg v f•„Z0*+ ,يH4i v? ,يj%"b G"ي*0i نg @ ,ي|*0+1 ”&< V Š&…Y1 _z"… fN"3¦ _>
¾d0+1 G1%"0•'.? v G1N143Y1 ,XS"Z+1 †"Z•'.•W f•„Z0+1 _z 4€¨S _'+1 ,3&$"•+1 h4bY1
@ f•„Z0*+ ,ي*ي—„S 4ي- G"ي*0i نi ,XS"$ Š&…Y1 _z"… _z fN"3¦ "‚$? k? V
pains are increases in eTuity @net assetsV 6rom peripheral or inciUental transactions o6 an entity
anU 6rom all other transactions anU other eDents anU circumstances a66ecting the entity eˆcept
those that result 6rom reDenues or inDestments By owners.
@ ,ي{3%"'+1 V ,34'z)+1 ,'0يc a…? ŒيW :S : Š"•g 9•••• ,(d‚'.Y1 Œ0Xg v %"Z3N J••• ·*-0W %"Z3N ¿••• %"Z3N
ن3%&(~g نg
J••• ¾d‚'.? Œ0Xg /} نg
¿••• ,3)<Z+1 /} نg
ن3%&(~g ™+1
9•••• a…Y1 /}
9••• ’."|g /}
œ + رWاeخلا ‡osses
m1)Y1 v G"ي*0P+1 ag"( نg v f•„Z0*+ ,يH4i v? ,يj%"b G"ي*0i نg @ ,ي|*0+1 ”&< V Š&…Y1 _z"… ®<$ _>
¾d0+1 G1%"0•'.? v G1N143Y1 ,XS"Z+1 †"Z•'.•W f•„Z0+1 _z 4€¨S _'+1 ,3&$"•+1 h4bY1
@ f•„Z0*+ ,ي*ي—„S 4ي- G"ي*0i نi ,XS"$ Š&…Y1 _z"… _z ®<$ "‚$? k? V
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last update 34*5420*2 Accoun!n" #$%o&' 678%& 9&o"&7:
‡osses are Uecreases in eTuity @net assetsV 6rom peripheral or inciUental transactions o6 an
entity anU 6rom all other transactions anU other eDents anU circumstances a66ecting the entity
eˆcept those that result 6rom eˆpenses or UistriButions to owners
@ ,ي{3%"'+1 V ,34'z)+1 ,'0يc a…? ŒيW :S : Š"•g 9•••• ,(d‚'.Y1 Œ0Xg v %"Z3N J••• ·*-0W %"Z3N O••• %"Z3N
ن3%&(~g نg
J••• ¾d‚'.? Œ0Xg /} نg
O••• ,3)<Z+1 /} نg
F••• 4;"سb /} نg
9•••• a…Y1 /} ™+1
: 4."{0+1 v ’."|0+1 %N"lg
9 @ ,'-*€ Š&…? ŒيW G"ي*0i
F @ G"i4-S
J @ @ Š&…Y1 ¼PW :يg•S v? ,يg&| G"س. 4يي—S v? ,يPي-R+1 m%1&|+1 V a•g ,;%"` =v4¬
*0 + HNاdلا HIدلا KomprehensiDe Income
,ي*ي—„S 4ي—+1 G"ي*0P+1 v ,ي*ي—„'+1 G"ي*0P+1 نg ,ي-."/0+1 f4'I+1 Šdb @ ,ي|*0+1 ”&<V Š&…Y1 _z"… _z 4ي—'+1 &>
,ي-."/0+1 f4'I+1 Šdb @ ,ي|*0+1 ”&< V Š&…Y1 _z"… _z G14ي—'+1 a( ن0•'S _‚z . ¾d0+1 4ي- Œg m)/S _'+1
@ G"P3¦&'+1 Šdb نg :'S _'+1 V ¾d0+1 G"W&/. v @ Š"0+1 u?% _z fN"3ž+1 V ¾d0+1 G1%"0•'.? †"Z•'.•W
KomprehensiDe income is the change in eTuity o6 a Business enterprise Uuring a perioU 6rom
transactions anU other eDents anU circumstances 6rom nonowner sources. It incluUes all
changes in eTuity Uuring a perioU eˆcept those resulting 6rom inDestments By owners anU
UistriButions to owners.
o : a0„S ag"„+1 šW4+1 G"$&|g ‘•z ,ي*i v
9 @ ab)+1 20;"c _z 4€¨S _'+1 4…"ZP+1 Œي0j
o ,'W"€ G1N&j&g ŒيW 4;"سb v }"W%?
o G"Pي-0+1
o ,*0P+1 G"cv4z
F @ : ab)+1 20;"<W 40S Yv f4§"-g ,ي$1žي0+1 ™+1 ’>~S G"ي*0i
o Š&…Y1 :يي<S yN"i? ¼;"z ReDaluation surplus @ IA5 9e @
rab)+1 20;"<W 40S Y v Ÿ+"0+1 Œg al/S :+ v ,ي|*0+1 ”&< ™*i 4€¨Sr
o ,<</g 4ي- 4;"سb v ’."|g onreali^eU holUing gain @IA5 Jµ @
o ,ي-ZjY1 Gd0P+1 20j4S
ab)+1 20;"c ™*i ">%v4g ‘vN f4§"-g ,ي|*0+1 ”&< ™*i 4€¨S _'+1 G"ي*0P+1 ™*i : ,*•gY1
9 @ Š&…d+ :يي<'+1 yN"i? ¼;"z : ReDaluation surplus @ IA5 9e :ي<+"W Š&…Y1 :يي<S yN"i? Q/3 @
,+N"P+1
20ي<W f•„Z0+"W ,…"{+1 _H1%Y1 :يي<S yN"i? :S :Š"•g 9e••• ,34'z)+1 "‚'0يc –$"( v %"Z3N 9•••• %"Z3N
e••• _H1%Y1 /} نg
e••• @ f4§"-g ,ي|*0+1 ”&< ™+1 ’>~3 V :يي<S yN"i? ¼;"z /} ™+1
«%Y1 20يc –/-…? G1&Z. y)PW :يي<'+1 yN"i? )PW ,$? «4z ™*i ¿••• :يي<'+1 yN"i? –0S v %"Z3N
ن3%&(~g نg
F••• @ ab)+1 20;"c ™+1 ’>~3 V ²&-> y%"سb /}
e••• @ ,ي|*0+1 ”&< _z :يي<'+1 yN"i? ¼;"z ¸"س )ي…% ”d-? V :يي<S yN"i? ¼;"z /}
¿••• @ ,ي+"/+1 ,0ي<+1 ¢|P'+ _H1%Y1 20يc a3žZS V _H1%Y1 /} ™+1
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«%Y1 20يc –/-…? G1&Z. y)PW :يي<'+1 yN"i? )PW ,$? «4z ™*i 99•• :يي<'+1 yN"i? –0S v %"Z3N

J••• @ ,ي+"/+1 ,0ي<+1 ¢|P'+ _H1%Y1 20يc yN"3¦ V _H1%Y1 /} نg
ن3%&(~g ™+1
F••• @ ab)+1 20;"c ™+1 ’>~3 V ²&-> y%"سb yN"P'.? /}
9••• @ f4§"-g ,ي|*0+1 ”&< ™+1 ’>~3 V :يي<S yN"i? ¼;"z /}
™*i k&Zس+1 ¾d‚'.Y1 =v4lg ¸"س'? :'3 ,$•z "‚0يي<S yN"i? :S _'+1 Š&…Y1 ™*i G"(d‚'.? N&jv 2+" _z
,ي+"0+1 ,Zس+1 231)W _z a…Y1 )ي…%
!"P+1 231)W _z Š&…? †14§ :S ,$? «4z ™*i : Š"•g F••e ·*-0W 9••• !"P+1 23"‚$ _z "‚0ي<S yN"i1 :S v %"Z3N
F••e !"P+1 23"‚$ _z v F••° ,+N"P+1 :ي<+1 –$"( v 99•• v µ•• ,*W"c Š&…Y1 f~> –$"( v _+1&'+1 ™*i %"Z3N
™*i Ÿ*‚'سS "‚$? v ¾d‚'.d+ 9• G1&Z.
!"i 23"‚$ _z F••e _+"'+"( ¾d‚'.Y1 ‘&|3
9••• Ç 9• œ 9•• @ ,Zس+1 Šv? )ي…% ™*i ¾d‚'.Y1 ’س'? V %"Z3N
!"i 23"‚$ _z F••° _+"'+"( ¾d‚'.Y1 ‘&|3
V 99•• Ç 9• ¶ @ F œ FF• !"i 23"‚$ ,ي*i ‘&|3 ‘? ’X3 k~+1 :(14'0+1 ¾d‚'.Y1V %"Z3N F••° @
FF• ‹ 9•• œ 9F• !"P*+ ¾d‚'.Y1 =v4lg %"Z3N F••°
!"i 23"‚$ _z "g? F••¿ _+"'+"( ¾d‚'.Y1 ‘&|يسz
V µ•• Ç 9• ¶ @ J œ F°• !"i 23"‚$ ,ي*i ‘&|3 ‘? ’X3 k~+1 :(14'0+1 ¾d‚'.Y1 V %"Z3N F••¿ @
F°• ‹ FF• œ O• !"P*+ ¾d‚'.Y1 =v4lg %"Z3N F••¿
•A… *3
#$% ¨%m7pu7!on 6o‚%p
o onUer the reDaluation moUelx reDaluations shoulU Be carrieU out regularlyx so that
the carrying amount o6 an asset Uoes not Ui66er materially 6rom its 6air Dalue at the
Balance sheet Uate. ËIA5 9e.J9Ì
o I6 an item is reDalueUx the entire class o6 assets to which that asset Belongs shoulU
Be reDalueU. ËIA5 9e.JeÌ
o ReDalueU assets are UepreciateU in the same way as unUer the cost moUel @see
BelowV.
o I6 a reDaluation results in an increase in Daluex it shoulU Be creUiteU to eTuity
unUer the heaUing rreDaluation surplusr unless it represents the reDersal o6 a
reDaluation Uecrease o6 the same asset preDiously recogniseU as an eˆpensex in which
case it shoulU Be recogniseU as income. ËIA5 9e.JµÌ
(%8!"n7%‚D 7he 6irst incluUes any 6inancial asset that is UesignateU on initial recognition
as one to Be measureU at 6air Dalue with 6air Dalue changes in pro6it or loss
o A Uecrease arising as a result o6 a reDaluation shoulU Be recogniseU as an eˆpense
to the eˆtent that it eˆceeUs any amount preDiously creUiteU to the reDaluation
surplus relating to the same asset. ËIA5 9e.L•Ì
o shen a reDalueU asset is UisposeU o6x any reDaluation surplus may Be trans6erreU
Uirectly to retaineU earningsx or it may Be le6t in eTuity unUer the heaUing reDaluation
surplus. 7he trans6er to retaineU earnings shoulU not Be maUe through the income
statement @that isx no rrecyclingr through pro6it or lossV. ËIA5 9e.L9Ì
PrepareU By: Isam Rimawi irimawi@hotmail.com http://www.geocities.com/irimawi/ Page g0 o6 7Y
last update 34*5420*2 Accoun!n" #$%o&' 678%& 9&o"&7:
F @ ,<</'g 4ي- 4;"سb v ’."|g onreali^eU holUing gain
: ™+1 “ZlS ˜/-…? ,ي+"0+1 G1%"0•'.Y1 ‘?
A . f4j"'0*+ ,ي+"g Š&…? telU 6or traUing
šW4+1 Qي</S v f4يlc f4'z Šdb "‚PيW 23"—+ "‚ي*i Š&l/+1 :S ,ي+"g G1%"0•'.? _>
³&Z+1 1~> :يي<S yN"i? 4;"سb v }"W%? ’>~S v ,ي+"g ,Z. 23"‚$ a( ,+N"P+1 :ي<+"W "‚0ي<S :'3 G1%"0•'.Y1 f~>
ab)+1 20;"c ™+1 ,ي+"g G1%"0•'.Y1 نg
_z : Š"•g 9 / 9• / F••e 20ي<W ,ي+"g :‚.? †14§ :S 9••• . f4j"'0*+ %"Z3N
9••• @ f4j"'g ,ي+"g Š&…? V :‚.? /} نg
9••• ,3)<Z+1 /} ™+1
_z J9 / 9F / F••e ”&س+1 _z :‚.Y1 f~> 20يc –$"( 99•• %"Z3N
9•• @ G""•3Y1 _z Š&…Y1 ™*i ="•3 V ,+N"P+1 ,0ي<+1 ™+1 a3)PS /} نg
9•• @ ab)+1 20;"c ™+1 V ,<</'g 4ي- 4;"سb v ’."|g /} ™+1
B . Œي-*+ f)Pg ,ي+"g Š&…? ADailaBle‹6or‹sale 6inancial assets
"g yN"i v "‚ي+1 ,j"/+1 )Zi Œي-*+ fž>"j "‚$? Y1 f4j"'0+1 23"—+ ¢ي+ "‚ي*i Š&l/+1 :S ,ي+"g G1%"0•'.? _>
."‚يz 40•'س0+1 ,(4„+1 ™*i f4Rيس+1 Œz1)W &> "‚ي*i Š&l/+1 نg ,3"—+1 ‘&|3
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9••• @ Œي-*+ f)Pg ,ي+"g Š&…? V :‚.? /} نg
9••• ,3)<Z+1 /} ™+1
_z J9 / 9F / F••e ”&س+1 _z :‚.Y1 f~> 20يc –$"( 99•• %"Z3N
9•• @ G""•3Y1 _z Š&…Y1 ™*i ="•3 V ,+N"P+1 ,0ي<+1 ™+1 a3)PS /} نg
9•• @ f4§"-g ,ي+"0+1 ”&< ™+1 V ,<</'g 4ي- 4;"سb v ’."|g /} ™+1
_+"'+1 &/Z+1 ™*i ,ي$1žي0+1 ‘&|S v
ي- ه--ا,-ملا 31 / 12 / 2006
eي+/! #د:م *ي!ام 012أ MNNN
*يp/م!" f1_q *!?ا:!" *مي_!" 3!" ل-د:U MNN
0ام!" mأ7 rrr MMNN
Yخ 5 sساpم *__,م ريغ رPا MNN
ttt u MNN
_z ,$? «4z ™*i J9 / 9F / F••° ”&س+1 _z :‚.Y1 f~> 20يc –$"( µ•• %"Z3N
F•• @ f4§"-g ,ي+"0+1 ”&< ™+1 V ,<</'g 4ي- 4;"سb v ’."|g /} نg
F•• @ G""•3Y1 _z Š&…Y1 ™*i ="•3 V ,+N"P+1 ,0ي<+1 ™+1 a3)PS /} ™+1
_+"'+1 &/Z+1 ™*i ,ي$1žي0+1 ‘&|S v
ي- ه--ا,-ملا 31 / 12 / 2007
eي+/! #د:م *ي!ام 012أ MNNN
*يp/م!" f1_q *!?ا:!" *مي_!" 3!" ل-د:U lMNN
0ام!" mأ7 rrr aNN
5 sساpم *__,م ريغ رPاYخ lMNN
ttt l MNN
o ,$? Y1 f4j"'0*+ ,ي+"0+1 Š&…d+ ,X+"P0+1 ¢I$ _> Œي-*+ f)P0+1 ,ي+"0+1 Š&…d+ ,X+"P0+1 ‘? ºd$
2+" _z "g? ab)+1 20;"c ™+1 a4S ,<</'0+1 4ي- 4;"س{+1 v ’."|0+1 ¸"س f4j"'0*+ ,ي+"0+1 Š&…Y1 _z
,ي|*0+1 ”&< N&ZW نg )ZW ‘&|3 v. ,ي$1žي0+1 ™+1 f4§"-g a4'z Œي-*+ f)P0+1 ,ي+"0+1 Š&…Y1
o @ f%"س{+1 2+" _z V ن3)g v? @ šW4+1 2+" _z V ن;1N ‘&|3 )c ,<</g 4ي- 4;"سb v }"W%? ¸"س
PrepareU By: Isam Rimawi irimawi@hotmail.com http://www.geocities.com/irimawi/ Page g* o6 7Y
@tatDBDnt ov winancia= AccountinA noncDpti xoS Z
yua=itatiCD nharactDriitici ov AccountinA znvorBation
{aj Ma]N
!){'س0+1 ®;"lb
@ kN"P+1 !){'س0*+ ,g&‚Ig V
هيلEدلا ريياعملا fe` •A… •n%&n7!on7p Accoun!n"
…7n‚7&‚8
last update 34*5420*2 Accoun!n" #$%o&' 678%& 9&o"&7:
o †1&.V ,ي+"0+1 Š&…d+ ,ي|*0+1 ”&< _z ,<</'g 4ي- 4;"سb v ’."|g ®<Z+1 v fN"3ž+1 4‚#S ,ي|34gY1 4ي3"P0+1
ab)+1 20;"<+ "‚*4S f4j"'0+1 2+"b _z _‚z ,ي+v)+1 4ي3"P0+1 "g? @ Œي-*+ f)Pg v? f4j"'0*+ –$"(
o 4ي3"P0+1 "g? ,ي|*0+1 ”&< _z ,ي{3%"'+1 ,0ي<+1 نi fN"3ž+1 v ®<$"W :يي<'+1 yN"i ¼;"z 4‚#S ,ي|34gY1 4ي3"P0+1
»<z fN"3ž+1 2+" _z ,ي|*0+1 ”&< _z ">4‚#S _‚z ,ي+v)+1
J @ هيلاملا kWا=_لا ةمxرت Hيدعت –U#AA Eoreign Kurrency 7ranslation AUgustment Account
:;1&c N1)i? !Y1 ,(4„+1 ™*i v !Y1 ,(4„+1 2*0P+ ,I+"{g Gd0PW a0PS v h4b? ŠvN _z ³v4z "‚+ !Y1 ,(4„+1
2ي*0i نi ¡'Z3 v . !Y1 2*0i ™+1 ³v4I+"W ,…"{+1 ,ي+"0+1 :;1&<+1 20j4S :'3 Ÿ+• :'3 ™' v . "‚'*0PW f)&g ,ي+"g
™i)3 ,0j4'+"W !){'س0+1 =4l+1 4P. =d'b? 2Xي'$ •„ZS G"cv4z ,0j4'+1
,ي-ZjY1 ,*0P+1 G"W"س 20j4'+ _*3)PS /} EK7AA v? šW% ¢ي+ ,$ ab)+1 20;"c ™+1 ’>~3 Y ¸"س/+1 1~> .
. ,ي$1žي0+1 _z ,ي|*0+1 ”&< _z a<'سg )Z-( f4§"-g ’>~3 "0$? v f%"سb
,ي+"0+1 :;1&<*+ ,0j4'+1 2Xي'$ ,*0i G"cv4z G4‚¬ v !Y1 ,+v)+1 2*0PW 4PسS ,PW"'+1 ,(4„+1 –$"( 1•? : ,#dg
. ab)+1 2gÍ"c ™+1 ’>~3 v f%"سb v? šW% a|„3 ”4I+1 1~> ‘•z
ه1iI HNاdلا HIدلا Uo:l&%$%n8!m% •nco:%
ي- ه--ا,-ملا 31 / 12 / xxxx
~--ا,تلVا
J;~Vا
ه---ملا _;-=
0ام!" mأ7
#T(I,م!" |اg7J"
>يي_I!" 6?اأ }Pا)
*__,م ريغ رسا~م 5 sساpم
*ي+.;J" */م:!" ل-د:U &ا85ر)
*يp/م!" f1_q ي!ام;أ

هي@=,لا E VWاXخلا هيبساحملا ;اN=/عم/ل …–AU 2
Î •uantitiDe anU Kharactiristics o6 Accounting In6ormation
: ‘&|S ‘? ’X3 ,ي*i v . f)يIg ‘&|S _|+ ,ZيPg ®;"lb Ÿ*'0S ‘? ’X3 ,ي-."/0+1 ,g&*P0+1 ‘? k?
* + هN=zLN onUerstanUaBle @ ,3&$"€ ®;"lb V
&> !){'س0+ v ,ي+"0+1 G"$"ي-+1 !){'س0+1 :‚I3 ‘? "‚W )l<3 "Z> v ,0يc "‚+ )j&3 Y ,g&‚Ig 4ي—+1 4-—+1 ,g&*P0+1 ‘?
. %14<+1 f•"{S? _z "‚Zg fN"I'.Y1 نg ,Z|03 ,g&*P0*+ !){'س0+1 :‚z ‘? ˜ي . kN"i ®{§ k? v? 40•'س0+1
4ي3"P0+1 "g? ,ي+v)+1 4ي3"P0+1 ’س ,ي-."/0+1 G"g&*P0*+ ,يi&Z+1 ®;"l{+1 نg _> ,يg&‚I0+1 2ي…"b ‘?
,ي-."/0+1 G"g&*P0*+ ,يi&'+1 ®;"l{+1 نg –سي+ v !){'س0+1 ®;"lb نg _‚z ,ي|34gY1
2 + همWiملا ReleDence @ ,يسي;% ®;"lb V
,g&*P0+1 ‘&|S ™' v %14<+1 k~{'g 2g)b &> v "‚W £"{+1 =)‚*+ ,0;dg v ,-."Zg ,g&*P0+1 ‘&|S ‘? k?
: ,ي+"'+1 4…"ZP+1 4z&S ’X3 ,ي*i v dPz _+"/+1 Œc1&+1 a•0S v ,ي<ي< ‘&|S ‘? ’X3 "‚$•z ,0;dg ,ي-."/0+1
9 @ ,3¨-Z'+1 ,0يc PeUictiDe ‰alue
F @ ,يi"j4'.1 ,0يc EeeU Bacn ‰alue
J @ ’."Z0+1 –يc&S 7imelines
,ي*i &> "g ™*i Œc1&+1 a•0S v ,ي<ي< ‘&|S ‘? ’X3 "‚$•z ,0;dg ,ي-."/0+1 ,g&*P0+1 ‘&|S _|+ v
5 + ي~=‘=ملا 4 هيcامF@0ا ه @ "‚ي*i Š&P3 V ReliaBilty @ ,يسي;% ®;"lb V
: "‚يz 4z&'S ’X3 ,يc1)lg G1• v ,c&€&g ,g&*P0+1 ‘&|S _|+
9 @ ,يc1)l0+1 Eath6ul @ ,+YN v "0c% «4P+1 _z ”)l+1 V
:S )c v šي/… ,ي+"0+1 :;1&<+1 _z N%1v &> "g a( ‘? ‘? k? «4P+1 _z ”)l+1 ,ي-."/0+1 G"g&*P0+1 _z 4z&'3 ‘?
–j%N? )c –0S _'+1 G"ي*0P+1 a( ‘? v dPz Kompleteness ‘? ™+1 f%"§Y1 %)X3 "Z> . ,ي+"0+1 :;1&<+1 _z
PrepareU By: Isam Rimawi irimawi@hotmail.com http://www.geocities.com/irimawi/ Page g2 o6 7Y
HNاdلا HIدلا f4'I+1 Šdb @ Š&…Y1 _z"… V ,ي|*0+1 ”&< _z 4يي—S k? &>:
نg •„Z3 k~+1 v :‚ي*i G"P3¦&'+1 v ¾d0+1 G1%"0•'.? 4ي- G"ي*0i v m1)? 2Xي'$
:
* + @ ab)+1 20;"c _z f%"سb v? šW% V kN"P+1 ,(4„+1 ²"„$
2 + : ab)+1 20;"<W 40S Y m1)? v –ي*0i
a . :يي<'+1 yN"i? ¼;"z
B . ,<</'g 4ي- 4;"سb v ’."|g
c . @ ,ي+"0+1 :;1&<+1 )ي&S نg V ,ي-ZjY1 ,*0P+1 a3)PS
*
2
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هيلEدلا ريياعملا fe` "n!nuoccA p7no!7n&%n• …A•
8‚&7‚n7…
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ecneDeleR
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©+1 ... "‚*يl/'W
F @ ? Q</'+1 2ي$"|g @G"-€Y1 v? V ‰eri6iaBility
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ن|03 _'+1 ,ي$&3)0+1 20يc ™*i ³"0jY1 ’Pl3 ,$? ˜ي ,ي+"0+1 :;1&<+1 _z •%)0+1 4lZP+1 "‚Z0•'3 _'+1 43)<'+1
Š&…d+ fN4{+1 20يc v ¾d‚'.Y1 43)<S v ‘vž{0+1 20يc Ÿ+~( v "‚*يl/S
J @ N"ي/+1 \eutral G1• =14`Y1 نg =4R+ f¦"/Zg ,ي-."/0+1 ,g&*P0+1 ‘&|S Y ‘? V
@ ,ي-."/0+1 G"g&*P0*+ ,g){'س0+1 v ,cdP+1
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@ "‚"W%? v "‚+&…?
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g + هنرا_ملا KomparaBility @ ,3&$"€ ®;"lb V
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. ½§ _ZP3 Y ,ي*i v @ ½„W ‘%"<g 4ي- V N4Xg :c% –/-…Y ,$%"<0+1 ‘v)W Y1 v . "‚سI$ ,(4„*+
• G"-•+1 Konsistency _z "g? "l$ ,$%"<0+1 2ي…"b _z ,Z0•'g 2ي…"b G†•j ,ي|34gY1 4ي3"P0+1 _z
. G"-•+1 "Z0H _ZPS ,$%"<0+1 ‘? G4-'i? v "‚ي*i ®Z3 :*z ,ي+v)+1 4ي3"P0+1
هي~=‘=ملا E همWiملا >را•ت ¨%p!7[!p!' 7n‚ ¨%p%m7nc% @ ,ي-."/0+1 G"g&*P0*+ ‘"'يi&Z+1 ‘"'ي…"{+1 V
•=Mت •2 f/طFت هي~=‘=ملا E Jلاحلا ˜~=لا JP iعP =K ام} ˆ~ا=لا Hrمت E هي_ي_` هN=/عملا •=Mت •€. J•_ت همWiملا •2
E هي~=‘=ملا ?@ £Eرخلا. J•_ت همWiملا •2 Aي` •ا.را•Fت •اFL1ا=ملا •اتاK E اzFح1 د,eي اN دx=ي E ه_‘=N هN=/عملا
;اد,Feملا. هم@دملا هيخيراFلا kي_لا. رP=Fت JFلا E هيPاMلا هي~=‘=ملا اzل رP=Fت 0 JFلا E هيلاحلا kي_لا tادخFس2
PrepareU By: Isam Rimawi irimawi@hotmail.com http://www.geocities.com/irimawi/ Page g5 o6 7Y
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jاي_لا E SارF@¶ا Reconition anU Measurment
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last update 34*5420*2 Accoun!n" #$%o&' 678%& 9&o"&7:
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@ ,g&l{0+1 ,0ي<+1 V ,ي*-<'سg G"<z)'+ ,ي+"/+1 ,0ي<+1 !1){'.? ™*i ,*•g?
%1)…Y1 yvdi / :lb
‘&|S ‘? a•g ,ي0.Y1 ,0ي<+"W G1)Zس+1 %)lS 9••••• f);"IW )Z. 9F )Zس+1 40i v "3&Z. Œz)S À O v G1&Z.
&> G1)Zس+1 ŒيW !&3 ”&س+"W f);"I+1 4P. ‘"( 1••z . )1v %"Z3N ,ي0.Y1 ,'0يc 9F : _+"'+"( ‘&|S N&ي<+1 ‘•z À
9••••• ,3)<Z+1 /} نg
9••••• G1)Zس+1 /} ™+1
: G1)Zس+1 ™*i ,3&Zس+1 );1&I+1 )يc
9F••• f);"I+1 =v4lg /} نg
9F••• ,3)<Z+1 /} ™+1
&> ”&س+"W f);"I+1 4P. ‘"( @ "‚PيW V G1)Zس+1 %1)…? )Zi ,$? «4z ™*i 9L :l{W ,PيW :'3 )Zس+1 ‘•z ,ي*i v À
@ ¨I|+1 ”&س+1 V 4bY1 ¸"س ™*i ’س|3 )? Y ,$Y v . ”&س+"W f);"I+1 نg ac? ,ي*i f);"I+1 ‘Y %1)…?
‹: _+"'+"( %1)…Y1 :lb ¸"س'? :'3 ,$•z ,ي*i v
• ·*-0+ ,ي+"/+1 ,0ي<+1 •14{'.? :'3 9••••• 4P. ™*i %"Z3N 9L ,0ي<+1 Ÿ+~( v G1&Z. 2س0b )PW À
V ,—+"-+1 v );1&I+1 G"Pz)+ ,ي+"/+1 9F••• 4P. ™*i @ %"Z3N 9L @ f"$N? šH&g &> "0( V G1&Z. 2س0{*+ À
• ·*-0+ ,ي+"/+1 ,0ي<+1 •14{'.? :'3 9••••• 4P. ™*i %"Z3N 9F ,0ي<+1 Ÿ+~( v G1&Z. 2س0b )PW À
V ,—+"-+1 v );1&I+1 G"Pz)+ ,ي+"/+1 9F••• 4P. ™*i @ %"Z3N 9F @ f"$N? šH&g &> "0( V G1&Z. 2س0{*+ À
MbR MZR
xE• vor onD Fo==ar avtDr K jDari NSK MNONNNSN KOMa\Sc NS[ KO[cbS\
xE• vor onD Fo==ar jDar=j vor K jDari \Sb MNNONNNSN \b\O\N]SM \S[ \[NObccS[
348,501.8 366,151.9
7"د2J" >Wخ -17,650
( ي_ي_,!" eي+!" `م€ ) لW,م!" د_.!" 82,350
: _+"'+"( )ي<+1 ‘&|3 ,ي*i v
ن3%&(~g نg
¿FJO• ,3)<Z+1 /}
9°eO• %1)…? :lb /}
9••••• G1)Zس+1 /} ™+1
%1)…Y1 yvdi f);"I+1 4P. نg ™*i? G1)Zس+1 ™*i f);"I+1 2-س$ ‘&|S ˜ي fdi? Š"•0*+ ,يس|P+1 ,+"/+1 _z ‘&|S
,ي*i v ”&س+"W ˜نا} ;اد,eلا |/@ OدWاLلا رعس •2 ا,]رP =ل *g · ”&س+"W f);"I+1 4P. ‘"( v 9F ,X+"P0+1 :'S ,$•z À
: _+"'+"( ,ي-."/0+1
PrepareU By: Isam Rimawi irimawi@hotmail.com http://www.geocities.com/irimawi/ Page gY o6 7Y
"‚0يc aيl/S v G1)Zس+1 ŒيW G"-€? )يc
G1)Zس+1 20يc )3)س'W G1&Z. ¢0b )PW )ي<+1 1~> ¢|P3
last update 34*5420*2 Accoun!n" #$%o&' 678%& 9&o"&7:
99°eO• ,3)<Z+1 /} نg
ن3%&(~g ™+1
9••••• G1)Zس+1 /}
9°eO• %1)…? yvdi /}
Œz)+1 ”1%v? ‹ ,ي+"0+1 ”1%vY1 PayaBle \otes :
20ي<W ŒzN ”1%v? %1)…? :S ,$? «4z ai 9•••• ,3&Z. f);"IW v ني'Z. )PW N)سS %"Z3N 9F 4>&j ‘•z ,ي*iv À
GY"ي-0|+1 20يc _‚z d|§ "g? "‚ي*i ’S4''. _'+1 );1&I*+ ,z"HY"W ·z)+1 ”1Yv1 20يc &> f•„Z0+1 ™*i ’S4'0+1 !1ž'+Y1
,—+"-+1 v 9•••• ,+"ي-0|+1 ™*i Q</'0+1 !1ž'+d+ ,34>&X+1 ,0ي<+1 ’س ,ي-."/0+1 ,X+"P0+1 :''z ,ي*i v . »<z %"Z3N
: _*3 "0(
,—+"-+1v G1)Z'س0+1 ™*i ,ي0.Y1 f);"I+1 –$"( &+ 9• ˜ي "‚W"س'? ن|03 v ,Pc&'g G"g1ž'+1 _> QW"س+1 "Z+"•g _z À
,ي0.Y1 ,0ي<+1 ™*i ’S4''. _'+1 );1&I+"W !1ž'+1 Ÿ+~( v G1)Zس*+ ,ي*…Y1 ,0ي<+"W !1ž'+1 ’S43 G1)Zس+1 %1)…? ‘?
,ي$"•+1 ,Zس+1 );1&z ¹ ™+vY1 ,Zس+1 );1&z œ ,+"ي-0|+1 ™*i ’S4''. _'+1 );1&I+1
9•••• ¶ 9•À V ¹ 9•••• ¶ 9•À ¶ @ 9•À
9••• ¹ 99•• œ F9••
: ‘&|ي. ™+vY1 ,Zس+1 _z )ي<+1 ‘•z ,ي*i v
ن3%&(~g نg
9•••• ,3)<Z+1 /}
F9•• ŒzN ”1%v? :lb /}
9F9• ŒzN ”1%v? /} ™+1
=v4lg ™+1 @ ŒcN ”1%v? :lb ¸"س ن0H V f);•z نg ™+vY1 ,Zس+1 ®{3 "g a3&/S :'يz ™+vY1 ,Zس+1 _z "g?
:
9••• f);"I+1 =v4lg /} نg
9•••• ŒzN ”1%v? :lb /} ™+1
: =v4lg ™+1 @ ŒcN ”1%v? :lb ¸"س ن0H V f);•z نg ,ي$"•+1 ,Zس+1 ®{3 "g a3&/S :'يz ,ي$"•+1 ,Zس+1 _z "g?
99•• f);"I+1 =v4lg /} نg
99••• ŒzN ”1%v? :lb /} ™+1
jاي_لا E SارF@0ا t=zLN Recognition AnU Measurment
ني|34gY1 ن3%"يP0+1 ’س 5EAK O x ° @ : 4lZP+"W ,ي+"'+1 ,PW%Y1 ²v4„+1 4z&S Š" _z 4lZP+"W =4'P3 ,$? ˜ي @
* + اPرعN رX,علا •=Mي •2 QW"س+1 f4„P+1 4…"ZP+1 ن0H ,ي+"0+1 :;1&<+1 _z Š&-<g ‘&|3 ‘? k? V
@ "‚4§
2 + jاي_/ل i.ا~ رX,علا •=Mي •2 :;1&<+1 _z 4‚#3 Y ,$•z 4lZP+1 u"يc نg ن|0'$ :+ 1•? V
:‚."يc ن|03 Y ن|+ v ,Pg"X*+ abN 4…"Zi :> ,Pg"X+1 y4S"(N a•g @ ,ي+"0+1
5 + ا~=‘=N رX,علا •=Mي •2 G1)Z'س0+"W "0i)g ‘&|3 k~+1 v ,/ي/l+1 ,0ي<+1 v? :c4+1 aXس3 ‘?
fN&jv v ,'0يc %4-S _'+1
g + امWiN رX,علا •=Mي •2 ,0;d0+"W “l'3 ‘? ’X3 ,ي+"0+1 :;1&<+1 _z 4‚#3 4lZi k?
,ي+"0+1 :;1&<+1 _z aXسS Y v %"-'iY1 نيPW ~b¨S Y ,0;dg 4ي—+1 ,g&*P0+1 v %14<+1 k~{'g 2g)b «14-Y
;اcدحملا E vcابملا E ;اي]رLلا ?N ه@=مwN k•ي jاي_لا E SارF@0ا t=zLN •2
• ;اي]رLلا Assumptions
,ي|34gY1 4ي3"P0+1 ’س ,ي+v)+1 4ي3"P0+1 ’س
* + ,31%140'.Y1 2يH4z poing
Koncern
* + ,31%140'.Y1 2يH4z poing
Koncern
PrepareU By: Isam Rimawi irimawi@hotmail.com http://www.geocities.com/irimawi/ Page g3 o6 7Y
last update 34*5420*2 Accoun!n" #$%o&' 678%& 9&o"&7:
2 + ,3%v)+1
PerioUicity
5 + ,3)<Z+1 f)&+1 Monetority onti
g + ,3N"l'zY1 f)&+1 2يH4z
8ntity
2 + ”"</'.Y1 u".? 2يH4z Acrual
Basic
* D هيرارمFس0ا ةي]رP "‚$&3N N1). ™*i f%N"c ‘&|S ‘? ’X3 %140'.Y1 ™*i f%N"c f•„Z0+1 ‘&|S ™' :
: نg a( ™*i )0'PS ,3%140'.Y1 2يH4z ‘•z ,ي*i v @ šW4+1 Qي</S V "‚z1)>? Qي</S ™*i f%N"c v ”"</Z.Y1 )Zi
a . ,ي/W4+1 Pro6itaBility
B . ”"</'.Y1 )Zi "‚S"g1ž'+1 N1). ™*i ,(4„+1 y%)c 5olDency
2 D هيرEدلا ةي]رP ‘vN ,(4„+1 ²"„$ :يي<S 2ي$"|g? :'3 ™' v ,W%140'.Y1 2يH4z ™*i 1N"0'i? :
,…"{+1 G1%14<+1 •"{S? v G"g&*P0+1 ™*i Š&l/+1 v @ ,3%140'.Y1 2يH4z 2Xي'$ V ,3"‚$ Y "g ™+1 %"#'$Y1
,ي-."/g ,يZg¦ ,3%vN G14'z ™+1 40'س0+1 f•„Z0+1 40i :يس<S «14'z? :S )<z ,</'س0+1 ,-34•+1 v %"0•'.Y"W
. ,ي-."/g f4'z a( 23"‚$ _z f•„Z0+1 ²"„$ :يي<S :'ي+ Ÿ+• v . ,Z. ‘&|S "g "-+"-
5 D هيد_,لا Oد`=لا ةي]رP f~> v نgž+"W 4€•'S Yv ,'W"€ "‚'0يc ,3)<Z+1 ,*0P+1 y)v ‘? «4'IS 2يH4z _> :
f);•س+1 ,+"/+1 v %"P.Y1 ³"IS%? v? ²&-> a¬ _z ,ª`"b ‘&|S v %"P.Y1 G"-€ 2+" _z ,/ي/… ‘&|S ,يH4I+1
«14'zY1 1~> †"b }&Hv N1Nž3 v @ ,*0P+1 V )<Z+1 y)v 20يc «"I{$? _ZP3 "0g نgž+1 Œg %"P.Y1 ³"IS%? _>
,يس|i ,cdi _> ,*0P+1 20يc v %"P.Y1 h&'سg نيW ,cdP+1 ‘? ˜ي :{•'+1 2+" _-
g D هيcاXF~0ا Oد`=لا ةي]رP ‘? ˜ي Ÿ+"0+"W "‚'cdi h)g v ,(4„+1 ™+1 4#$"W ,<*P'0+1 ,يH4I+1 _> :
نg G%&RS ,يH4I+1 f~> v Ÿ+"0+1 نi ,*<'سg v ,*lIZg ,ي+"g ,g• "‚+ v ,*<'سg ,(4„+1 ‘? «4'IS ,يH4I+1 f~>
Šdb J : ,34#$ :ي>"Ig
a . ,(4'„0+1 ,ي|*0+1 234#$ Propirity 7heory :‚.Y1 2*0 :> ,(4„+1 Š&…? _z"… Ÿ*03 k~+1 ‘? :
: ‘•z ,ي*i v »<z ,3N"P+1
,ي|*0+1 ”&< ¹ G"g1ž'+Y1 œ Š&…Y1
G"g1ž'+Y1 q Š&…Y1 œ ,ي|*0+1 ”&<
• ¢ي+ v @ ,-+". Š&…? _> G"g1ž'+Y1 V Š&…Y1 ‘&|*03 ن3~+1 :> @ ,3N"P+1 :‚.Y1 2*0 V Ÿ+"0+1
Qd3 =&. udzY1 2+" _z ,$•z ,ي*i v ,(4„+1 2ي|*g نi ,+vžPg 4ي- Ÿ+"0+1 2ي|*g ‘? "0( . ,(4„+1
@ ,…"{+1 :‚+1&g•W ,3N"P+1 :‚.Y1 2*0 V Ÿ+"0+1
• : _*3 "0( ab)+1 20;"c ‘&|S ,ي*i v
G1N143?
‹ G"zv4lg
_*ي—„'+1 šW4+1 œ
f);"I+1 =v4lg ‹
_-34H =v4lg ‹
‹ f¦"'00+1 :‚.Y1 );1&i
šW4+1 ÏÏÏ
• ,3N"P+1 :‚.Y1 šW% a•03 šW4+1 ‘•z ,34#Z+1 f~> ’س v
• :‚.Y"W ,…"{+1 }"W%Y1 †"Z•'.? :'3 ,$•z :‚س+1 šW% Š)Pg N"X3Y ,$? &> ,ي#Z+1 f~> ™*i _<ي-RS Š"•g v
f¦"'00+1
• f¦"'00+1 :‚.Y1 2*0 Pre6ereU 5tocn ,'W"€ ,l V N)/g );"i :‚+ ,$? "0( –3&l'+1 Q :‚+ ¢ي+
:> v –3&l'+1 Q :‚+ ,3N"P+1 :‚.Y1 2*0 ‘? ني _z ني|+"g 4ي- :‚z )<P+1 Œيc&S –cv _z @ }"W%Y1 نg
G"g1ž'+Y1 ن0H “ZlS v ,Z;1N š-lS ,+"/+1 f~> _z †"i)'.d+ ,*W"c f¦"'00+1 :‚.Y1 –$"( 1•? v . ني|+"0+1
.,ي|*0+1 ”&< ن0H “ZlS _‚z †"P'.d+ ,*W"c 4ي—+1 f¦"'00+1 :‚.Y1 "g? ,ي|*0+1 ”&< ن0H 1&IZl3 Y v
}"W%Y1 ‘v~b•3 Ÿ+~( v :‚'0‚.? 20يc N1N4'.? _z ,3N"P+1 :‚.Y1 2*0 نi ,ي+vY1 :‚*z ,(4„+1 2+" _z v
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,ي|34gY1 4ي3"P0+1 v ,ي+v)+1 4ي3"P0+1
ن3)Z-+1 ن3~> alz ’*R'S
@ šW4+1 _z"… v? a0Xg š*Rlg !){'سS Y ,ي+v)+1 43"P0+1 V
last update 34*5420*2 Accoun!n" #$%o&' 678%& 9&o"&7:
G"W"س 2X+"Pg 2يIي|+ _/يH&S Š"•g _*3 "0يz v ,3N"P+1 :‚.Y1 }"W%? a-c :‚W ,…"{+1 v )<P+"W ,'-•0+1
: f¦"'00+1 :‚.Y1
,•+"•+1 ,Zس+1 ,ي$"•+1 ,Zس+1 ™+vY1 ,Zس+1 ‘"ي-+1
,i¦&g }"W%? 9••••• J•••• °••••
f¦"'00+1 :‚.Y1 2*0 2l L•••• L•••• L••••
f¦"'00+1 :‚.Y1 2*0/+ f)3)سS :'3 :+ )ي…% ••••• ‹ 9•••• 9••••
,3N"P+1 :‚.Y1 2*0 e•••• ••••• F••••
B . $ @ ,3&ZP0+1 ,يl{„+1V ,ي|*0+1 alz 234# "‚*-c "0W G4€•S v _-."/0+1 Œc1&+1 نيس/'+ –g){'.?
• ,0>"س0+1 G"(4„+1 %&‚¬ Œg ,34#Z+1 f~> G4‚¬
• _> ,(4„+"W ,…"{+1 Š&…Y1 ‘•z ,ي*i v Ÿ+"0+1 ¢ي+ v "‚سI$ ,(4„+1 _> ,(4„+1 Š&…? _z"… Ÿ*03 k~+1
: _+"'+"( ab)+1 20;"c ‘&|S ,ي*i v @ ‘&Z;1)+1 v ‘&|+"0+1 V :> نيz4R+ Q
G1N143?
‹ G"zv4lg
œ J/ي¥dFلا y.رلا

G1N143?
‹ G"zv4lg
œ J/ي¥dFلا y.رلا
f);"I+1 =v4lg ‹
_-34H =v4lg ‹
šW4+1 ÏÏÏ
• :S "g &> Ÿ+"0+1 "‚*0/'3 f%"سb 4-(? ‘•z ,ي*i v ,…"{+1 ,+1&g•W Ÿ+"0+1 2-+"Rg :'3 Y ,(4„+1 udz? 2+" _z
@ fNv)/g ,ي+v¨س0+1 V ,(4„+1 :‚.? _z f%"0•'.?
• ‘? k?
c . Š1&gY1 234#$ EunU 7heory @ ,يg&|/+1 G"س.¨0+1 v ,ي/W% 4ي—+1 G•„Z0+"W Q*P'S V
• ,يg&|/+1 G"س.¨0+1 v ,ي/W% 4ي—+1 G•„Z0+"W Q*P'S
• Š1&gY1 Œ3¦&S 2يIي( :.% :'3 v Š1&g? ®يl{S Ÿ+"Z>
• Š1&gY"W =4l'+1 ™*i N&يc Ÿ+"Z‚z .N&يc "‚ي*i ‘&|3 Š&…Y1
vcابملا Principles
: ,ي|34gY1 4ي3"P0+1 ’س
* + ,ي{3%"'+1 ,I*|+1 ?)-g tistorical cost principle
2 + N143Y"W =14'iY1 ?)-g ReDenue recognition
5 + ,*W"<0+1 ?)-g Matching
g + }"lzY1?)-g Eull eˆploser
* D هيخيراFلا هL/Mلا 2دبN :
PrepareU By: Isam Rimawi irimawi@hotmail.com http://www.geocities.com/irimawi/ Page g› o6 7Y
‘&Z;1N
f);"z “3%"lg
ab)+1 2-34H
,-34H “3%"lg
f¦"'0g :‚.? 2*0 ,3N"i :‚.? 2*0
a3)P'+1 a-c
f¦"'0g :‚.? 2*0 ,3N"i :‚.? 2*0
a3)P'+1 )PW
last update 34*5420*2 Accoun!n" #$%o&' 678%& 9&o"&7:
!&3 نيz4R+1 نيW ŠN"-'+1 "‚W :S _'+1 ,I*|+"W a…Y1 aيXسS _ZP3 v ,3%140'.Y1 2يH4c نg ?)-0+1 1~> •4b
,ي+"0+1 :;1&<+1 4…"ZP+ aي*/'+1 v u"ي<+1 «14-Y f);"z 4•(Y1 ,I*|+1 &> v @ •1&/'.Y1 4P. V Œي-+1 v †14„+1
,I*|'+1 f~‚W a…Y1 aيXسS :'3 ˜ي @ ,يc&€&g V 4يS1&I+1 v G1)Z'س0+1 ’j&0W ,Zg Q</'+1 ن|03 v N)/g ,$Y
. ¾d‚'.Y1 20ي<$ ¼I{3 ‘? v? Œي-+1 Q</S :'3 ‘? ™+1 "‚ي*i ™<-3 v
: ,ي+"'+1 ”4R+1 )•W ,ي*i Š&l/+1 :'3 )c a…Y1 ‘•z ,ي{3%"'+1 ,I*|+1 ?)-g ’س v
9 @ ,3)<Z+1 ,0-I+1 aW"<g «%? †14„( : 9•••• _+"'+"( )ي<+1 ‘&|3 v r †14„+1 ©3%"'W ”&س+1 4P. r %"Z3N
9•••• _H1%Y1 /} نg
9•••• ,3)<Z+1 /} ™+1
F @ ½z"|0+1 )<Z+1 ني'Z. )PW ,+"ي-0( ’j&0W N1)س+1 :'3 ‘? ™*i «%? †14„( : 9•••• f);"z v %"Z3N 9• À
V œ f);"I+1 99• Ð @ À F ¶ 9•••• œ F9••
ن3%&(~g نg
9•••• _H1%Y1 /}
F9•• ŒzN ”1%v? y);"z /}
9F9•• Œz)+1 ”1%v? /} ™+1
J @ G1)Z. v? :‚.? %1)…? %1)…•W ‘? ™*i «%? †14„( : 9•••• ,يc&س+1 ,'0يc :‚. 9• ,'0يc v 4ي$"$N
a…Y1 20يc –$"( v %"Z3N ,ي0.Y1 9••••• %"Z3N
9••••• a…Y1 v? / _H1%Y1 /} نg
ن3%&(~g ™+1
9•••• ,3N"i :‚.? /}
µ•••• ³&z)g _c"H? Š"0.1% /}
L @ ,+N"-0+1 ²v4§ "‚+ ,+N"-0+1 :
o ,+N"-'0+1 Š&…d+ ,+N"P+1 :ي<+1 kv"سS
نيS%"ي. نيW ŠN"-'+1 ‘"( &*z f%"ي. A f%"ي. B
,+N"P*+ ,0ي<+1 –$"( v 9••• 9O••
¹ ,ي+1 ="•3 نيS%"يس+1 ŠN"-S ‘"z O••
f%"يس+1 k? A¹ O•• f%"يس+1 aW"<g %"Z3N B
o ,‚W"„'g v? ,‚W"„'g Š&…Y1 –$"( 1•? "g ™*i )0'PS ,+N"-0+1
نg ®<Z3 v Q</'g 4ي- šW% 4-'Pيz šW4+1 "g? f%"س{+"W =14'iY1 :'3 › œ ,‚W"„'0+1 Š&…Y1 _z
)3)X+1 a…Y1 20يc
f%"س{+1 v? šW4+"W =14'iY1 :'3 › œ ,‚W"„'0+1 4ي- Š&…Y1 _z
a…d+ ,+N"P+1 ,0ي<+1 v ,34'z)+1 ,0ي<+1 نيW ”4I+1 &> ›œ f%"س{+1 v šW4+1
šW% ›œ ,34'z)+1 ,0ي<+1 نg › ,+N"P+1 ,0ي<+1
f%"سb ›œ ,34'z)+1 ,0ي<+1 نg à ,+N"P+1 ,0ي<+1
,‚W"„'g Š&…? ŠN"-3 : Š"•g :3)<+1 a…Y1 )3)X+1 a…Y1
@ †14§ V ,ي{3%"'+1 ,34'z)+1 a…Y1 ,0يc 9O•
¾d‚Z.Y1 :(14'g 9O
,34'z)+1 ,0ي<+1 9JO
,+N"P+1 ,0ي<+1 9e• 9°•
@ 1)<$ V ŒcN :'3 9•
,+N"-0+1 20يc 9°• 9°•
20ي<W @ ,‚W"„'g Š&…Y1 ‘&( V Q</'g 4ي- šW% Ÿ+"Z> FO V %"Z3N 9e• ‹ 9JO @
a…Y1 ™*i ¼I{0+1 ¾d‚'.Y1 Šdb نg نgž+1 %v4g Œg Q</'ي. Q</'g 4ي—+1 šW4+1 1~>
: )ي<+1 ‘&|3 ,ي*i v šW4+1 Qي</S v ,PيW )Zi v? @ šW4+1 20ي<W ,'0يc ¼I{S ˜ي V )3)X+1
ن3%&(~g نg
9LO )3)X+1 a…Y1 /}
9O @ :3)<+1 a…Y1 V :(1d'g ¾d‚'.? /}
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last update 34*5420*2 Accoun!n" #$%o&' 678%& 9&o"&7:
ن3%&(~g ™+1
9O• :3)<+1 a…Y1 /}
9• ,3)<Z+1 /}

O @ ,3)<Z+1 4ي- G"-‚+1 v šZ0+1
G1N143•( ¡+"PS ,3)<$ v? "‚PيW }&0سg Š&…? a|§ ™*i ‘&|S _'+1 @ ,يس.¨g v? ,يg&| G"-> V G"-‚+1 ‘?
Šdb نg ¡+"PS –$"( "‚$•z "‚Pي-W š0س3 Y v Š&…? a|§ ™*i G†"j _$"S G"-‚+1 "g? }&Z00+1 Š"0+1 u?%
: Ÿ+• šH&3 _+"'+Y"•0+1 v Ÿ+• ™*i a3)P'+1 :S ,$? Y1 Š"0+1 u?% yN"3¦ aW"<g Š&…Y1 f~> aيXسS
fž‚jY1 20يc –$"( v "‚+"0i? 43&R'W G"(4„+1 :i)+ 4S&ي-0( yž‚j? ,يg&| G"-> ,(4„+1 –0*سS
9•.••• %"Z3N
‹: ,ي-."/0+1 ,X+"P0*+ ,3)ي*<'+1 ,<34R+1
9•••• @ 4S&ي-0( yž‚j? V Š&…Y1 /} نg
9•••• }&Z00+1 Š"0+1 u?% /} ™+1 KontriButeU Kapital @ ,ي|*0+1 ”&< ن0H V
}&Z00+1 Š"0+1 u?% ™<-3 v fž‚jY1 ¾d‚'.? :'3 ,ي*i v
: @ ,<34R+1 f~> ™*i «14'iY1 V
Qي</S :'3 :+ v Š"0+1 u?% yN"3ž+ 1&z)3 :+ :‚$? ˜ي V ,(4„*+ ني|+"0+1 ”&< نg "< ¢ي+ }&Z00+1 Š"0+1 u?%
.:‚c&< yN"3¦ :'ي+ ">žXv }"W%?
"g"i Y&-c )X3 a N&jv نg )W Y ,ي*i v ¼P-+1 h)+ ,+&-<g 4ي- ,X+"P0+1 f~> aPj «14'iY1
@ 4S&ي-0( yž‚j? V Š&…Y1 /} نg : _+"'+1 )ي<+"W †"j a/+1 v
@ G"g1ž'+1 V ,<</'g 4ي- G1N143? /} ™+1
."g"i Y&-c _<+ v ,<ي-RS v @ :3)c V )3)j †1)-0W •v4{+1 :S v
f~> ¾d‚'."W نgž+1 %v40W "‚<</S :'3 ,<</'g 4ي- G1N143•( Š&…Y1 f~‚+ ,ي-."/0+1 ,X+"P0+1 –/-…? v
‹: _+"'+"( fž‚jY1
fž‚jY1 !d'.? )Zi 9•••• @ 4S&ي-0( yž‚j? V Š&…Y1 /} نg
9•••• @ G"g1ž'+1 V ,<</'g 4ي- G1N143? /} ™+1
: _+"'+"( ,ي$1žي0+1 _z 4‚#S v
4S&ي-0( yž‚j? Š&…Y1 9••••
,<</'g 4ي- G1N143? ‹ 9••••
•••••
: ™+vY1 ,Zس+1 23"‚$ _z F••• ,<</'0+1 4ي- G1N143Y1 /} نg
F••• G1N143Y1 /} ™+1
¾d‚'.Y1 2-سZW N143Y1 Q</S
F••• ¾d‚'.Y1 =v4lg /} نg
F••• 4'ي-0|+1 yž‚j? ¾d‚'.? Œ0Xg /} ™+1
™*i :'3 ¾d‚'.Y1 «4z ™*i fž‚jY1 ™*i ¾d‚'.Y1 G"-€? O G1&Z.
: _+"'+"( ,ي$1žي0+1 _z 4‚#S v
Š&…Y1
4S&ي-0( yž‚j? 9••••
¾d‚'.? Œ0Xg ‹ F•••
,<</'g 4ي- G1N143? ‹ ¿•••
••••
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last update 34*5420*2 Accoun!n" #$%o&' 678%& 9&o"&7:
o _z ,+1)P+1 G4zv "‚$? ˜ي نg _cdbY1 ab)0+1 Œg "‚<z1&'W –RW% "‚$? ,X+"P0+1 2<34` نg ºd$
@ ab1)0+1 نيW ab1)'+1 V Œc1&+1 ¢|i _z ,cN"… v ¸"س'Y1 _z ,+1)P+1 v «4P+1
o Y "0g ¾d‚'.d+ kv"سg N143? Qي</S :'3 ˜ي ,<34R+1 Ÿ*'W ‘14€•'3 Y ab)+1 v Š&…Y1 ‘? ºd$
Œ0Xg ™+1 ,'z"H? :'3 ,<</'0+1 4ي- G1N143Y1 20يc نg ,•يI{S :'3 "g :+~( v ab)+1 20;"c ™*i 4€¨3
20;"c 4€•'S Y ,ي*i v 4I… ,ي$1žي0+1 _z @ Š&…Y1 V fž‚jY1 20يc _z"… ™*i ºz"/3 "0g ¾d‚'.Y1
. _+"0+1 ž(40+1
o Ÿ+• ‘•z @ a0P+1 ’ي+".? 43&RS V ¸&."/+1 yž‚j? "‚g1){'.? 2Xي'$ ,(4„+1 ‘? Š&<S 4#Z+1 2‚jv
2Xي'$ "Pg ‘"Z€Y1 v? G"zv4l0+1 ¼يI{S v? G1N143Y1 yN"3¦ 2Xي'$ ,3N"P+1 "‚"W%? yN"3¦ _z ¢|Pي.
.G"-‚( ,(4„*+ ,&Z00+1 Š&…Y1 f~> !1){'.?
2 D cاري0ا. SارF@0ا 2دبN :
: ,ي+"'+1 GY"/+1 _z N143Y"W =14'iY1 :'3
o Œي-+1 2R<$ )Zi
o Œي-+1 2R<$ a-c
o Œي-+1 2R<$ )PW
Œي-+1 2R<$ )Zi N143Y"W =14'iY1 v? ,ي|*0+1 a<ZW ,+N"-0+1 2ي*0i Š"0'(? ">)Zi :'3 _'+1 ,R<Z+1 _> Œي-+1 2R<$ :
Q</S )c N143Y1 ‘&|3 v aي0P*+ ,g){+1 †1N? Reali^eU Q</'*+ dW"c š-…? v? 1)<$ Reali^aBle )j&3 Y ˜ي
)3)س'+"W ‘&Z3)0+1 !1ž'+1 _z Ÿ§
‘&Z3)0+1 v? ,3)<Z+1 /} نg )ي<+1 ‘&|3 v
G1N143Y1 v? G"Pي-0+1 /} ™+1
,c&€&g v %14<+1 ~{'0+ ,0;dg _> v Q</S N143Y"z ,/ي/… _> v –*X. v –*l ,ي*0P+"z

Œي-+1 2R<$ a-c N143Y"W =14'iY1 ,يZg¦ f4'I+ •"'/S _'+1 ,i"•-+1 v GYv"<0+1 v ,ي;"„$Y1 N&<P+1 _z !){'سS :
Qي</'+ @ Œي-+1 2R<$ V N143Y1 Q</S Š"0'(? a-c =14'iY"W š0س3 "Z> v . N143Y1 Qي</S v ">¦"X$? a-c ,*3&`
f•"{SY نيZ. y)i ~b•S )c _'+1 ,ي*0P+1 23"‚$ ™' %14<+1 ~{'g 4#'Z3 ‘? :;d0+1 نg ¢ي+ ,$? ˜ي 20;d0+1
=4P$ Y Œي-+1 2R<$ a-c ,$? ˜ي Œي-+1 2R<$ )Zi ‘&|S _'+1 ,يc&€&0+1 ¸"س ™*i Ÿ+• ‘"( ‘? v . ,S1%14<+
. a0'|S Y )c "g ’-س+ ,ي*0P+1 ‘? "0( dPz ,ي*0P+1 “*|'. :( »-•+"W
@ ,يc&€&0+1 ™*i ,0;d0+1 ’ي*—S :S k? V ,0;d0+1 aj? نg ,يc&€&0+"W ,ي/•'+1 :'3 "Z‚z
V ¦"X$Y1 2-س$ 2<34` percentage‹o6‹completion methoU @ :,ي+"'+1 ²v4„+1 4z&'3 ‘&|3 v
a . fN)/g )<P+1 y)g
B . )<P*+ نيz4R+1 a-c نg ,ي*i QI'g ¦"X$Y1
c . "‚ي*i Š&P3 ‘? ن|03 v ,+&-<g ,يc&€&g G1• ¦"X$Y1 G143)<S
G1&R{+1 @ ,+v"<0+1 / G1†"„$Y1 )<i V :
9 . œ ¦"X$Y1 2-س$ ,{3%"'+ ¦"X$Y1 2I*(
,Pc&'0+1 ,ي*|+1 ,I*|+1
F . ¦"X$Y1 2-س$ ¶ _*|+1 Œc&'0+1 );"P+1 œ ,{3%"'+ );"P+1 V 9 @
J . ,<W"س+1 G14'I*+ Q</'0+1 );"P+1 q ,{3%"'+ Q</'0+1 );"P+1 œ f4'I+1 );"i V F @
L . f4'I+1 );"i œ šW4+1 a0Xg V J @ f4'I+1 “3%"lg q
: Š"•g
V ·*-0W f%"0i †"ZW ™*i @ £ V Šv"<0+1 Œg @ u V ,(4„+1 –<IS? O•••• V ,343)<'+1 ,I*|+1 –$"( v %"Z3N @ L•••• _z v %"Z3N @
V ,I*|+1 –$"( ³v4„0*+ ™+vY1 ,ي+"0+1 f4'I+1 23"‚$ 9•••• V ¦"X$Y1 –/S G"-+"R0+1 v %"Z3N @ µ••• G1)3)س'+1 –—*W v %"Z3N @
V ,0*'س0+1 °O•• . %"Z3N @
Hحلا :
+هلEا_ملا 4 ;ا-اdن0ا د_@^ : ¡اwن0ا ةبeن ة_يرC c=ي~ Cr Dr
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last update 34*5420*2 Accoun!n" #$%o&' 678%& 9&o"&7:
1 ,+v"<0+1 / G1†"„$Y1 2I*( Kost o6 Konstruction
V ¦"X$Y1 –/S ,+v"<g /} نg KIPV Konstruction in process MNNNN
©+1.. %&jY1 xN1&0+1 x,3)<Z+1 /} ™+1 MNNNN
2 ,+v"<0+1 / G"-+"Rg :3)<S Progress Billings
‘&Z3)0+1 /} نg Accounts receiDaBle aNNN
¦"X$Y1 –/S ,+v"<g G"-+"Rg /} ™+1 Billings on Konstruction in process aNNN
3 ,+v"<0+1 / G"-+"Rg aيl/S Kost o6 Konstruction
23)<Z+1 /} نg Kash cKNN
‘&Z3)0+1 /} ™+1 Accounts receiDaBle cKNN
4 ,+v"<0+1 / );"P+"W =14'iY1 recogni^e reDenue
œ ¦"X$Y1 2-س$ 9•••• Ç L•••• œ FO œ Œc&'0+1 _*|+1 šW4+1 À O•••• ‹ L•••• œ 9•••• %"Z3N
œ f4'I+"W £"{+1 šW4+1 9•••• ¶ FO œ À FO•• %"Z3N
ن3%&(~g نg
*!5ا_م!" V-7اWم /| Konstruction eˆpenses MNNNN
) •ا(نJ" ‚,U *!5ا_م /| Konstruction in process @KIP ZKNN
,+v"<0+1 N143? /} ™+1 ReDenue Konstruction MZKNN
c=ي_لا Hي`رت
1 V ¦"X$Y1 ¦"X$Y1 –/S ,+v"<g KIPV Konstruction in process ,ي$1žيg ™+1
©+1.. %&jY1 xN1&0+1 x,3)<Z+1 /} ™+1 MNNNN
,+v"<0+1 N143? /} ™+1 ReDenue Konstruction ZKNN
--~رلا MZKNN
2 ¦"X$Y1 –/S ,+v"<g G"-+"Rg Billings on Konstruction in process ,ي$1žيg ™+1
‘&Z3)0+1 /} نg Accounts receiDaBle aNNN
--~رلا aNNN
3 ‘&Z3)0+1 Accounts receiDaBle ,ي$1žيg ™+1
¦"X$Y1 –/S ,+v"<g G"-+"Rg /} ™+1 aNNN
23)<Z+1 /} نg Kash cKNN
--~رلا MKNN
4 ©+1.. %&jY1 xN1&0+1 x,3)<Z+1 ,ي$1žيg ™+1
©+1.. %&jY1 xN1&0+1 x,3)<Z+1 /} ™+1 MNNNN
23)<Z+1 /} نg Kash cKNN
--~رلا lZKNN
5 ,+v"<0+1 “3%"lg Konstruction eˆpenses abN 20;"c ™+1
,+v"<0+1 N143? /} ™+1 ReDenue Konstruction MNNNN
--~رلا MNNNN
6 ,+v"<0+1 N143? ReDenue Konstruction abN 20;"c ™+1
ن3%&(~g نg MZKNN
--~رلا cNKNN \]NNN
هيلاملا kWا=_لا
J=-لا ةم-ا-
,+v"<0+1 N143? ReDenue Konstruction MZKNN
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last update 34*5420*2 Accoun!n" #$%o&' 678%& 9&o"&7:
,+v"<0+1 “3%"lg Konstruction eˆpenses MNNNN
_-رلا 2500
ه--ا,-ملا f)0+1 Šv? f)0+1 4b?
b=10ا
,3)<Z+1 MNNNN cKNN
‘&Z3)0+1 Accounts receiDaBle MKNN
V ¦"X$Y1 –/S ,+v"<g Konstruction in process @KIP MZKNN
¦"X$Y1 –/S ,+v"<g G"-+"Rg aNNN
G"-+"R0+1 نi ,+v"<0+1 yN"3¦ \KNN
Š&…Y1 _+"0j? 10000 12500
هيM/ملا B=_`
Š"0+1 u?% MNNNN MNNNN
fžX'/g }"W%? ZKNN
,ي|*g ”&< _+"0j? 10000 12500
`م &?"?•أ *يp/م!" f1_q ƒأ „qHن MNNNN 3!" MZKNN ) ZKNN ي% ZK *4!ا+!" •ا(نJ" L+Y.g يأ ( *!5ا_م/! ي/p!" …gر!" `م R ZK R
a•g ¦"X$Y1 –/S ,+v"<0+1 نg ™*i? G"-+"R0+1 2+" _z
¦"X$Y1 –/S ,-+"Rg ‹ 9µ••
¦"X$Y1 –/S ,+v"<g ‹ 99FO
!1ž'+Y1 °°O
Œي-+1 2R<$ a-c N143Y"W =14'iY1 2R<$ )Zi :‚ي*i ’S4'3 "g Œz)W نيZ3)0+1 !1ž'+1 نg )(•'+1 !)i 2+" _z !){'سS :
N&jv 2+" _z v? ²"سcY"W Œي-+1 2+" _z ‘&|3 1~> v V fN)س0+1 ·+"-0+1 %1)<0W N143Y"W =14'iY1 ‘&|يz Œي-+1
@ N1)س+1 ™*i ,S%)c نg )("'+1 !)i نg ,j%N 4z&S v ن3)g
Š"•g
: Klarnex Inc. haU the 6ollowing installment sales in aUUition to its regular sales.
At [ec. J9x F••Ox Klarnex Inc. is still oweU ÑJ•x••• 6rom the F••L sales anU Ñ°Ox••• 6rom
the F••O sales.
[uring F••Jx Klarne collecteU Ñ9••x••• on its installment sales
PrepareU By: Isam Rimawi irimawi@hotmail.com http://www.geocities.com/irimawi/ Page Y5 o6 7Y
Description Debit Credit
InstaIIment saIes receivabIe 2003 200,000
Inventory 155,000
Deferred gross profit 2003 45,000
Cash 100,000
InstaIIment saIes receivabIe 2003 100,000
GeneraI JournaI
INSTALLMENT METHODOF PROFIT RECOGNITION
2003 2004 2005
InstaIIment saIes $200,000 $250,000 $275,000
Cost of saIes 155,000 190,000 220,000
Grossprofit $45,000 $60,000 $55,000 160,000
Grossprofit percentage 22.50% 24.00% 20.00%
2003 2004 2005
InstaIIment saIes 200,000 $ 250,000 $ 275,000 $
Cash CoIIected:
From 2003 SaIes (100,000) (50,000) (50,000)
From 2004 SaIes (195,000) (25,000)
From 2005 SaIes (200,000)
Cash CoIIections
last update 34*5420*2 Accoun!n" #$%o&' 678%& 9&o"&7:
7his entry recorUs the Reali^eU pross Pro6it By aUCusting the [e6erreU pross Pro6it account.
[uring F••Lx Klarne collecteU ÑO•x••• on its F••J installment sales anU Ñ9µOx••• on its
F••L installment sales.
[uring F••Lx Klarne collecteU ÑO•x••• on its F••J installment sales anU Ñ9µOx••• on its F••L
installment sales .
PrepareU By: Isam Rimawi irimawi@hotmail.com http://www.geocities.com/irimawi/ Page Yg o6 7Y
Deferred gross profit is the difference between the selling
price and the cost of the inventory .
Description Debit Credit
InstaIIment saIes receivabIe 2003 200,000
Inventory 155,000
Deferred gross profit 2003 45,000
Cash 100,000
InstaIIment saIes receivabIe 2003 100,000
Deferred gross profit 2003 22,500
ReaIized gross profit 22,500
($100,000 coIIected x 22.50%)
GeneraI JournaI
Description Debit Credit
InstaIIment saIes receivabIe 2004 250,000
Inventory 190,000
Deferred gross profit 2004 60,000
Cash 245,000
InstaIIment saIes receivabIe 2003 50,000
InstaIIment saIes receivabIe 2004 195,000
Deferred gross profit 2003 11,250
Deferred gross profit 2004 46,800
GeneraI JournaI
Description Debit Credit
InstaIIment saIes receivabIe 2004 250,000
Inventory 190,000
Deferred gross profit 2004 60,000
Cash 245,000
InstaIIment saIes receivabIe 2003 50,000
InstaIIment saIes receivabIe 2004 195,000
Deferred gross profit 2003 11,250
Deferred gross profit 2004 46,800
GeneraI JournaI
last update 34*5420*2 Accoun!n" #$%o&' 678%& 9&o"&7:
Uo8 &%com%&' :%$o‚
Klarnex Inc. haU the 6ollowing installment sales in aUUition to its regular sales. 7he company
uses the cost recoDery methoU to account 6or installment sales .
PrepareU By: Isam Rimawi irimawi@hotmail.com http://www.geocities.com/irimawi/ Page YY o6 7Y
Cash coIIections - 2003 50,000 $ 22.50% 11,250 $
Cash coIIections - 2004 195,000 24.00% 46,800
58,050 $
Description Debit Credit
InstaIIment saIes receivabIe 2005 275,000
Inventory 220,000
Deferred gross profit 2005 55,000
Cash 275,000
InstaIIment saIes receivabIe 2003 50,000
InstaIIment saIes receivabIe 2004 25,000
InstaIIment saIes receivabIe 2005 200,000
Deferred gross profit 2003 11,250
Deferred gross profit 2004 6,000
Deferred gross profit 2005 40,000
ReaIized gross profit 57,250
GeneraI JournaI
Cash CoIIection on InstaIIment SaIes in 2005
2003 50,000 $ 22.50% 11,250 $
2004 25,000 24.00% 6,000
2005 200,000 20.00% 40,000
275,000 $ 57,250 $
2003 22,500 45,000 2003
2004 11,250
2005 11,250
-
-
DeferredGrossProfit 2003
2004 46,800 60,000 2004
2005 6,000
7,200
14,400
DeferredGrossProfit 2004
2005 40,000 55,000 2005
15,000
30,000
DeferredGrossProfit 2005
InstaIIment accounts receivabIe 105,000 $
Less: Deferred gross profit (22,200)
Net InstaIIment accounts receivabIe 82,800 $
InstaIIment saIesreceivabIe 2004 30,000 $
InstaIIment saIesreceivabIe 2005 75,000
InstaIIment accountsreceivabIe 105,000 $
Deferred grossprofit 2004 7,200 $
Deferred grossprofit 2005 15,000
Deferred grossprofit 22,200 $
G7p7nc% …$%%
2003 2004 2005
InstaIIment saIes $200,000 $250,000 $275,000
Cost of saIes 155,000 190,000 220,000
Gross profit $45,000 $60,000 $55,000
Gross profit percentage 22.50% 24.00% 20.00%
last update 34*5420*2 Accoun!n" #$%o&' 678%& 9&o"&7:
7he 6ollowing scheUule shows the pattern o6 cash collections 6or the three year perioU .
onUer the cost recoDery methoU pro6it is not recogni^eU until the seller has recoDereU all o6 the
cost o6 the gooUs solU .
7he entries are eˆactly the same as unUer the Installment MethoUÊ8ÏK8P7 that there is not
an entry to reali^e gross pro6it. 5ince we haDe not collecteU cash in eˆcess o6 KAp5x no gross
pro6it is recogni^eU in F••J .
In F••Lx letÒs concentrate on the entries relating to F••J sales only .
tere are the entries we woulU mane in F••O relating to F••J sales .
PrepareU By: Isam Rimawi irimawi@hotmail.com http://www.geocities.com/irimawi/ Page Y3 o6 7Y
Year of SaIe 2003 2004 2005
2003 $100,000 $50,000 $50,000
2004 195,000 25,000
2005 200,000
COGS 155,000 $ 190,000 $ 220,000 $
Year of CoIIection
Description Debit Credit
InstaIIment receivabIe 2003 200,000
Inventory 155,000
Deferred gross profit 2003 45,000
Cash 100,000
InstaIIment receivabIe 2003 100,000
GeneraI JournaI
Description Debit Credit
Cash 50,000
InstaIIment receivabIe 2003 50,000
GeneraI JournaI
Now can we
recognize some
profit ?
2003
Cost of goods soId 155,000 $
Cash coIIections - 2003 (100,000)
Cash coIIections - 2004 (50,000)
Unrecovered cost 5,000
We have not fuIIy recovered the
cost, so no profit is recognized in 2004.
Description Debit Credit
Cash 50,000
InstaIIment receivabIe 2003 50,000
Deferred gross profit 45,000
ReaIized gross profit 45,000
GeneraI JournaI
last update 34*5420*2 Accoun!n" #$%o&' 678%& 9&o"&7:
se haDe 6ully recoDereU the Ñ9OOx••• cost Uuring F••Ox so the entire Ue6erreU gross pro6it will
Be recogni^eU .
9%&c%n7"%’o)’Uo:lp%!on 6%$o‚
peller Konstruction entereU into a three‹year contract to BuilU a containment Dessel 6or
5outheast Power Kompany. PresenteU Below is in6ormation aBout the contract .
‡etÒs see how peller will account 6or the reDenues anU cost o6 this proCect using the
percentage‹o6‹completion methoU .
PrepareU By: Isam Rimawi irimawi@hotmail.com http://www.geocities.com/irimawi/ Page Y7 o6 7Y
Year 1 Year 2 Year 3
Cost incurred to date $250,000 $800,000 $1,200,000
Estimated cost to compIete 1,000,000 425,000 0
Progress biIIing to date 250,000 775,000 1,400,000
Cash coIIections to date 225,000 695,000 1,100,000
Contract price $1,400,000
Ye a r 1 Ye a r 2 Ye a r 3
Costs to da te $250, 000 $800, 000 $1, 200, 000
Cost to compI e te 1, 000, 000 425, 000 0
Esti ma te d tota I cost $1, 250, 000 $1, 225, 000 $1, 200, 000
Pe rce nt compI e te to da te 20. 00% 65. 31% 100. 00%
Pe rce nt compI e te d e a rI i e r -20. 00%
Pe rce nt compI e te d thi s ye a r 45. 31%
Tota I re ve nue 1, 400, 000 $ 1, 400, 000 $
Pe rce nt compI e te d thi s ye a r 45. 31%
Re ve nue thi s ye a r 634, 340 $
Re ve nue re corde d e a rI i e r 634, 340
Re ve nue i n I a st ye a r 765, 660 $
Costs thi s ye a r 550, 000 400, 000
Gross profi t 84, 340 $ 365, 660 $
$250,000 ÷ $1,250,000 =
20%
Ye a r 1 Ye a r 2 Ye a r 3
Co sts to d a te $250, 000 $800, 000 $1, 200, 000
Co st to co m p I e te 1, 000, 000 425, 000 0
Esti m a te d to ta I co st $1, 250, 000 $1, 225, 000 $1, 200, 000
P e rce n t co m p I e te to d a te 20. 00% 65. 31% 100. 00%
P e rce n t co m p I e te d e a r I i e r -20. 00%
P e rce n t co m p I e te d th i s ye a r 45. 31%
T o ta I r e ve n u e 1, 400, 000 $ 1, 400, 000 $ 1, 400, 000 $
P e rce n t co m p I e te d th i s ye a r 20. 00% 45. 31%
Re ve n u e th i s ye a r 280, 000 $ 634, 340 $
Re ve n u e r e co rd e d e a rI i e r 914, 340
Re ve n u e i n I a st ye a r 485, 660 $
Co sts th i s ye a r 250, 000 550, 000 400, 000
G r o ss p r o fi t 30, 000 $ 84, 340 $ 85, 660 $
last update 34*5420*2 Accoun!n" #$%o&' 678%& 9&o"&7:
PrepareU By: Isam Rimawi irimawi@hotmail.com http://www.geocities.com/irimawi/ Page Y› o6 7Y
Description Debit Credit
Construction in progress 250,000
Cash, materiaIs, etc. 250,000
Accounts receivabIe 250,000
BiIIings on construction contract 250,000
Cash 225,000
Accounts receivabIe 225,000
GeneraI JournaI
Y e a r 1 Y e a r 2 Y e a r 3
C o s t i n c u r r e d t o d a t e $ 2 5 0 , 0 0 0 $ 8 0 0 , 0 0 0 $ 1 , 2 0 0 , 0 0 0
E s t i m a t e d c o s t t o c o m p I e t e 1 , 0 0 0 , 0 0 0 4 2 5 , 0 0 0 0
P r o g r e s s b i I I i n g t o d a t e 2 5 0 , 0 0 0 7 7 5 , 0 0 0 1 , 4 0 0 , 0 0 0
C a s h c o I I e c t i o n s t o d a t e 2 2 5 , 0 0 0 6 9 5 , 0 0 0 1 , 1 0 0 , 0 0 0
C o n t r a c t p r i c e $ 1 , 4 0 0 , 0 0 0
Uon&7
7ccoun o
U•9
Description Debit Credit
Construction in progress 250,000
Cash, materiaIs, etc. 250,000
Accounts receivabIe 250,000
BiIIings on construction contract 250,000
Cash 225,000
Accounts receivabIe 225,000
GeneraI JournaI
Construction in Progress
- BiIIings on Construction Contract
Debit BaIance (UnbiIIed ReceivabIe)
Classified as
an asset
Construction in Progress
- BiI Iings on Construction Contract
Credit BaIance (OverbiII ed ReceivabIe)
Classified as a
liability
Description Debit Credit
Construction in progress 250,000
Cash, materiaIs, etc. 250,000
Accounts receivabIe 250,000
BiIIings on construction contract 250,000
Cash 225,000
Accounts receivabIe 225,000
Cost of construction 250,000
Construction in progress 30,000
Revenue from Iong-term contract 280,000
GeneraI JournaI
$800,000 - $250,000 Iast year = $550,000
last update 34*5420*2 Accoun!n" #$%o&' 678%& 9&o"&7:
PrepareU By: Isam Rimawi irimawi@hotmail.com http://www.geocities.com/irimawi/ Page Yœ o6 7Y
Year 1 Year 2 Year 3
Coststodate $250,000 $800,000 $1,200,000
Cost tocompIete 1,000,000 425,000 0
EstimatedtotaI cost $1,250,000 $1,225,000 $1,200,000
Percent compIete todate 20.00% 65.31% 100.00%
Percent compIetedearIier -20.00%
Percent compIetedthisyear 45.31%
TotaI revenue 1,400,000 $ 1,400,000 $ 1,400,000 $
Percent compIetedthisyear 20.00% 45.31%
Revenue thisyear 280,000 $ 634,340 $
Revenue recordedearIier 914,340
Revenue inIast year 485,660 $
Coststhisyear 250,000 550,000 400,000
Grossprofit 30,000 $ 84,340 $ 85,660 $
Description Debit Credit
Construction in progress 250,000
Cash, materiaIs, etc. 250,000
Accounts receivabIe 250,000
BiIIings on construction contract 250,000
Cash 225,000
Accounts receivabIe 225,000
Cost of construction 250,000
Construction in progress 30,000
Revenue from Iong-term contract 280,000
Revenue from Iong-term contract 280,000
Cost of construction 250,000
Retained earnings 30,000
GeneraI JournaI
Closing Entry
Year 1 Year 2 Year 3
Costs to date $250,000 $800,000 $1,200,000
Cost to compIete 1,000,000 425,000 0
Estimated totaI cost $1,250,000 $1,225,000 $1,200,000
Percent compIete to date 20.00% 65.31% 100.00%
Percent compIeted earIier -20.00%
Percent compIeted this year 45.31%
TotaI revenue 1,400,000 $ 1,400,000 $
Percent compIeted this year 20.00%
Revenue this year 280,000 $
Revenue recorded earIier 280,000
Revenue in Iast year 1,120,000 $
Costs this year 250,000 400,000
Gross profit 30,000 $ 720,000 $
$800,000 - 000,052$ 000,055$ = raey tsaI
000,577$ - 000,052$ 000,525$ = raey tsaI
000,596$ - 000,522$ 000,074$ = raey tsaI
last update 34*5420*2 Accoun!n" #$%o&' 678%& 9&o"&7:
PrepareU By: Isam Rimawi irimawi@hotmail.com http://www.geocities.com/irimawi/ Page 30 o6 7Y
$800,000 ÷ $1,225,000 = 65.31%
Year 1 Year 2 Year 3
Costs to date $250,000 $800,000 $1,200,000
Cost to compIete 1,000,000 425,000 0
Estimated totaI cost $1,250,000 $1,225,000 $1,200,000
Percent compIete to date 20.00% 65.31% 100.00%
Percent compIeted earIier -20.00%
Percent compIeted this year 45.31%
TotaI revenue 1,400,000 $ 1,400,000 $ 1,400,000 $
Percent compIeted this year 20.00% 45.31%
Revenue this year 280,000 $ 634,340 $
Revenue recorded earIier 914,340
Revenue in Iast year 485,660 $
Costs this year 250,000 550,000 400,000
Gross profit 30,000 $ 84,340 $ 85,660 $
TotaI expenses 800,000 $
ExpensesIast year (250,000)
Current expenses 550,000 $
Description Debit Credit
Construction in progress 550,000
Cash, materiaIs, etc. 550,000
GeneraI JournaI
$800,000 - 000,052$ 000,055$ = raey tsaI
Year 1 Year 2 Year 3
Cost incurred to date $250,000 $800,000 $1,200,000
Estimated cost to compIete 1,000,000 425,000 0
Progress biIIing to date 250,000 775,000 1,400,000
Cash coIIections to date 225,000 695,000 1,100,000
Contract price $1,400,000
Year 1 Year 2 Year 3
Cost incurred to date $250,000 $800,000 $1,200,000
Estimated cost to compIete 1,000,000 425,000 0
Progress biIIing to date 250,000 775,000 1,400,000
Cash coIIections to date 225,000 695,000 1,100,000
Contract price $1,400,000
000,577$ - 000,052$ 000,525$ = raey tsaI
000,596$ - 000,522$ 000,074$ = raey tsaI
last update 34*5420*2 Accoun!n" #$%o&' 678%& 9&o"&7:
PrepareU By: Isam Rimawi irimawi@hotmail.com http://www.geocities.com/irimawi/ Page 3* o6 7Y
Description Debit Credit
Construction in progress 550,000
Cash, materiaIs, etc. 550,000
Accounts receivabIe 525,000
BiIIings on construction contract 525,000
GeneraI JournaI
$775,000 - $250,000 Iast year = $525,000
Ye a r 1 Yea r 2 Yea r 3
Cost incurred to date $250, 000 $800, 000 $1, 200,000
Esti ma te d cost to compI ete 1,000, 000 425, 000 0
Progre ss bi I Ii ng to da te 250, 000 775, 000 1, 400, 000
Cash coI I e cti ons to date 225, 000 695, 000 1, 100, 000
Contra ct price $1, 400, 000
Ye ar 1 Yea r 2 Ye a r 3
Cost i ncurred to date $250,000 $800, 000 $1,200, 000
Estimated cost to compI ete 1, 000, 000 425,000 0
Progress bi I I i ng to da te 250,000 775,000 1, 400,000
Cash coII e ctions to da te 225,000 695,000 1, 100,000
Contract pri ce $1, 400, 000
Description Debit Credit
Construction in progress 550,000
Cash, materiaIs, etc. 550,000
Accounts receivabIe 525,000
BiIIings on construction contract 525,000
Cash 470,000
Accounts receivabIe 470,000
GeneraI JournaI
$695,000 - $225,000 Iast year = $470,000
Year 1 Year 2 Year 3
Cost incurred to date $250,000 $800,000 $1,200,000
Estimated cost to compIete 1,000,000 425,000 0
Progress biIIing to date 250,000 775,000 1,400,000
Cash coIIections to date 225,000 695,000 1,100,000
Contract price $1,400,000
Year 1 Year 2 Year 3
Cost incurred to date $250,000 $800,000 $1,200,000
Estimated cost to compIete 1,000,000 425,000 0
Progress biIIing to date 250,000 775,000 1,400,000
Cash coIIections to date 225,000 695,000 1,100,000
Contract price $1,400,000
Description Debit Credit
Construction in progress 550,000
Cash, materiaIs, etc. 550,000
Accounts receivabIe 525,000
BiIIings on construction contract 525,000
Cash 470,000
Accounts receivabIe 470,000
Cost of construction 550,000
Construction in progress 84,340
Revenue from Iong-term contract 634,340
GeneraI JournaI
Year2 Year3
Coststodate $800,000 $1,200,000
CosttocompIete 425,000 0
EstimatedtotaI cost $1,225,000 $1,200,000
PercentcompIetetodate 65.31% 100.00%
PercentcompIetedearIier -20.00%
PercentcompIetedthisyear 45.31%
TotaI revenue 1,400,000 $ 1,400,000 $
PercentcompIetedthisyear 45.31%
Revenuethisyear 634,340 $
RevenuerecordedearIier 914,340
RevenueinIast year 485,660 $
Coststhisyear 550,000 400,000
Grossprofit 84,340 $ 85,660 $
last update 34*5420*2 Accoun!n" #$%o&' 678%& 9&o"&7:
PrepareU By: Isam Rimawi irimawi@hotmail.com http://www.geocities.com/irimawi/ Page 32 o6 7Y
Description Debit Credit
Construction in progress 550,000
Cash, materiaIs, etc. 550,000
Accounts receivabIe 525,000
BiIIings on construction contract 525,000
Cash 470,000
Accounts receivabIe 470,000
Cost of construction 550,000
Construction in progress 84,340
Revenue from Iong-term contract 634,340
Revenue from Iong-term contract 634,340
Cost of construction 550,000
Retained earnings 84,340
GeneraI JournaI
Closing Entry
Year 1 Year 2 Year 3
Costs to date $250,000 $800,000 $1,200,000
Cost to compIete 1,000,000 425,000 0
Estimated totaI cost $1,250,000 $1,225,000 $1,200,000
Percent compIete to date 20.00% 65.31% 100.00%
Percent compIeted earIier -20.00%
Percent compIeted this year 45.31%
TotaI revenue 1,400,000 $ 1,400,000 $
Percent compIeted this year 20.00% 45.31%
Revenue this year 280,000 $ 634,340 $
Revenue recorded earIier
Revenue in Iast year
Costs this year 250,000 550,000
Gross profit 30,000 $ 84,340 $
last update 34*5420*2 Accoun!n" #$%o&' 678%& 9&o"&7:
PrepareU By: Isam Rimawi irimawi@hotmail.com http://www.geocities.com/irimawi/ Page 35 o6 7Y
Year 1 Year 2 Year 3
Costs to date $250,000 $800,000 $1,200,000
Cost to compIete 1,000,000 425,000 0
Estimated totaI cost $1,250,000 $1,225,000 $1,200,000
Percent compIete to date 20.00% 65.31% 100.00%
Percent compIeted earIier -20.00%
Percent compIeted this year 45.31%
TotaI revenue 1,400,000 $ 1,400,000 $ 1,400,000 $
Percent compIeted this year 20.00% 45.31%
Revenue this year 280,000 $ 634,340 $
Revenue recorded earIier 914,340
Revenue in Iast year 485,660 $
Costs this year 250,000 550,000 400,000
Gross profit 30,000 $ 84,340 $ 85,660 $
Description Debit Credit
Construction in progress 400,000
Cash, materiaIs, etc. 400,000
Accounts receivabIe 625,000
BiIIings on construction contract 625,000
Cash 405,000
Accounts receivabIe 405,000
Cost of construction 400,000
Construction in progress 85,660
Revenue from Iong-term contract 485,660
Revenue from Iong-term contract 485,660
Cost of construction 400,000
Retained earnings 85,660
GeneraI JournaI
250,000 Year 1
525,000 Year 2
625,000 Year 3
1,400,000
BiIIings on Construction Contract
Year 1 250,000
30,000
Year 2 550,000
84,340
Year 3 400,000
85,660
1,400,000
Construction in Progress
last update 34*5420*2 Accoun!n" #$%o&' 678%& 9&o"&7:
nn&' o &7n8)%& !p% o $% cu8o:%& D
KompleteU Kontract MethoU
™%pp%& Uon8&uc!on %n%&%‚ !no 7 $&%%’'%7& con&7c o [u!p‚ 7 con7!n:%n m%88%p )o&
…ou$%78 9o²%& Uo:l7n'D 9&%8%n%‚ [%po² !8 !n)o&:7!on 7[ou $% con&7c D
‡%¸8 8%% $o² ™%pp%& ²!pp 7ccoun )o& $% &%m%nu%8 7n‚ co8 o) $!8 l&o\%c u8!n" $%
co:lp%%‚ con&7c :%$o‚ D
PrepareU By: Isam Rimawi irimawi@hotmail.com http://www.geocities.com/irimawi/ Page 3g o6 7Y
Description Debit Credit
BiIIings on construction contract 1,400,000
Construction in progress 1,400,000
GeneraI JournaI
Year 1 Year 2 Year 3
Cost incurred to date $250,000 $800,000 $1,200,000
Estimated cost to compIete 1,000,000 425,000 0
Progress biIIing to date 250,000 775,000 1,400,000
Cash coIIections to date 225,000 695,000 1,100,000
Contract price $1,400,000
Description Debit Credit
Construction in progress 250,000
Cash, materiaIs, etc. 250,000
Accounts receivabIe 250,000
BiIIings on construction contract 250,000
Cash 225,000
Accounts receivabIe 225,000
GeneraI JournaI
last update 34*5420*2 Accoun!n" #$%o&' 678%& 9&o"&7:
pross pro6it is not recogni^eU until proCect is complete .
pross pro6it is not recogni^eU until proCect is complete
PrepareU By: Isam Rimawi irimawi@hotmail.com http://www.geocities.com/irimawi/ Page 3Y o6 7Y
Entries are identical to the entries for
percentage of completion .
Ye a r 1 Ye a r 2 Ye a r 3
Cost i ncurre d to da te $250, 000 $800, 000 $1, 200, 000
Esti ma te d cost to compI e te 1, 000, 000 425, 000 0
Progre ss bi I I i ng to da te 250, 000 775, 000 1, 400, 000
Ca sh coI I e cti ons to da te 225, 000 695, 000 1, 100, 000
Contra ct pri ce $1, 400, 000
Description Debit Credit
Construction in progress 550,000
Cash, materiaIs, etc. 550,000
Accounts receivabIe 525,000
BiIIings on construction contract 525,000
Cash 470,000
Accounts receivabIe 470,000
GeneraI JournaI
Entries are identical to the entries
for percentage of completion .
Year 1 Year 2 Year 3
Cost incurred to date $250,000 $800,000 $1,200,000
Estimated cost to compIete 1,000,000 425,000 0
Progress biIIing to date 250,000 775,000 1,400,000
Cash coIIections to date 225,000 695,000 1,100,000
Contract price $1,400,000
Description Debit Credit
Construction in progress 400,000
Cash, materiaIs, etc. 400,000
Accounts receivabIe 625,000
BiIIings on construction contract 625,000
Cash 405,000
Accounts receivabIe 405,000
Cost of construction 1,200,000
Construction in progress 200,000
Revenue from Iong-term contract 1,400,000
Revenue from Iong-term contract 1,400,000
Cost of construction 1,200,000
Retained earnings 200,000
GeneraI JournaI
last update 34*5420*2 Accoun!n" #$%o&' 678%& 9&o"&7:
pross pro6it is recogni^eU in year J since proCect is complete .
nn&' o &7n8)%& !p% o $% cu8o:%& D
bاملا j2ر |/@ هظPاحملا. ه_/عFملا kيKاLملا U7l!7p 67!n!n7nc% Uonc%l8
* D Jمس0ا bاملا jار t=zLN \ominal Kapital Koncept
Š"0+1 u?4+ ,3)ي*<'+1 ,-."/0+1 !&‚Ig 1~>v . @ d•g %"Z3)+"( V ,*0P+1 f)&+ _0.4+1 N)P+"W Š"0+1 u?% ¸"س'?
,3)<Z+1 ,0ي<+1 G"-€ 2يH4z ™*i f)0'Pg .نgž+1 Œg ,*0P+1 G1)v f&c v? :يc =d'b"W =4'P3 Y k~+1
PrepareU By: Isam Rimawi irimawi@hotmail.com http://www.geocities.com/irimawi/ Page 33 o6 7Y
250,000 Year 1
525,000 Year 2
625,000 Year 3
1,400,000
BiIIings on Construction Contract
Year 1 250,000
Year 2 550,000
Year 3 400,000
Year 3 200,000
1,400,000
Construction in Progress
Description Debit Credit
BiIIings on construction contract 1,400,000
Construction in progress 1,400,000
GeneraI JournaI
ReDenue 9•••••

Kash 8ˆpencess °¿•••

[ep. 8ˆp. L•••
last update 34*5420*2 Accoun!n" #$%o&' 678%& 9&o"&7:
2 D J_ي_حلا bاملا j2ر t=zLN Real Kapita Koncept
_<ي</+1 Š"0+1 u?% ?)-g ™*i !&‚I0+1 1~> )0'P3 Real Kapital ,ي;14„+1 f&<+"W a•0'0+1 Purchasing Power
,'W"•+1 ,ي;14„+1 f&<+1 2-."/g ‘? .)<Z+1 y)&+ U99 Konstant Purchasing Power !"P+1 Š)P0+1 !){'سS
%"P.d+ ™9• peneral Price InUeˆ _z ,*0P*+ ,ي;14„+1 f&<+1 20ي<W "‚0يc ¢|P'+ ,ي+"0+1 :;1&<+1 2X+"Pg _z
"0‚ZيW ,يس|P+1 ,cdP+ ,ي;14„+1 f&<+1 20يc ™+1 Š&…&*+ %"P.d+ !"P+1 Š)P0+1 )0'i? "Z> v .,ي$1žي0+1 N1)i? ©3%"S
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• @ a…d+ ,يPي-+1 ,0ي<+1 _z"… V Œي-+1 20ي<W ,*•0'0+1 ,ي+"/+1 ,0ي<+1 \et Reali^aBle ‰alue
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• 20يc V ,g1){'.? 2Xي'$ a…Y1 "‚<</ي. _'+1 ,ي*-<'س0+1 ,3)<Z+1 G"<z)'+1 :ي<W ,*•0'0+1 ,ي+"/+1 ,0ي<+1
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g D هيxاFن0ا ه~اطلا t=zLN E J_ي_حلا bاملا j2ر t=zLN ?ي. اN هxEاaملا ن3~+1 نيي|34gY1 ¼PW ,+v"/g Ÿ+"Z>
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V ,*0P+1 y&c •"I{$? _ZP3 k~+1 v %"P.Y1 yN"3¦ «14'z? ™*i @
• ¾d‚'.Y1 =v4lg 2*c 2Xي'$ _+"i 4‚#3 šW4+1 v ,ي*i _> "0g ac•W v)-S Š&…Y1 ,<34R+1 f~> ’س
• ®يb4+1 %"Z3)+"W ">N1). :'ي. ,$Y šW4'.@ ,gd'.? :S )<$ V ,3)<Z+1 G"g1ž'+Y1
• ®يb4+1 %"Z3)+"W ">)3)سS :'ي. ,$Y 4س{'. @ ,gd'.? :'3 :+ )<$ V Š&…Y1 _z ‘&Z3)0+1 G"W"س
• ,ي;14„+1 f&<+1 y%"سb v? šW% ™i)3 ,W"س'? :'3 k~+1 v ,0*'سg 4ي—+1 ,3)<Z+1 v ,0*'س0+1 ,3)<Z+1 نi ¡S"Z+1 šW4+1
,'W"•+1 KPP pain or ‡oss .,ي;14„+1 f&<+"W "‚'X+"Pg )PW ab)+1 20;"c ™+1 ="•3 k~+1 v .
2(4§ –س.•S. : Š"•g ABK ©3%"'W 9 / 9 / F••• %"0•'.•W O••• v ,3)<$ %"Z3N FO••• –يRi? v G"ي+1 %"Z3N
: ,ي+"'+1 G"g&*P0+1 Ÿي+1
20ي<W «%? †14§ :S 9F••• ©3%"'W %"Z3N J9 / 9F / F•••
20ي<W ن3N G1)Z. %1)…? :S O••• ©3%"'W %"Z3N J9 / 9F / F•••
©3%"'W Š"0+1 u?% %1)…? :S 9 / 9 / F•••
f)0+1 Šdb !"#'$•W –*l G"<z)S “3%"l0+1 v G1N143Y1
G"ي+d+ _j"'$Y1 40P+1 ‘"( O ,Pc&'0+1 fN4{+1 20يc v G1&Z. O••• %"Z3N
_+"'+"( %"P.d+ !"P+1 Š)P0+1 ‘"(
_z 9 / 9 / F••• 9J•
_c 9 / 9 / F••9 9O•
_c J9 / 9F / F••9 9e¿
!"P+ Š)P0+1 ‘"( v F••9 9e•
PrepareU By: Isam Rimawi irimawi@hotmail.com http://www.geocities.com/irimawi/ Page 37 o6 7Y
Áan 9x F•••
Áan 9x F••9
[ec J9x F••9
ADerage F••9
*50
*Y0
*30
*3›
ReDenue 9•••••

Kash 8ˆpencess °¿•••

[ep. 8ˆp. L•••
last update 34*5420*2 Accoun!n" #$%o&' 678%& 9&o"&7:
: ,(4„*+ ,يg"'{+1 G"W"س/+1 _*3 "0يz v
ha=ancD @hDDt at oDc \MO Ma]M
2000 2001 2000 2001
naih ]ONNN \NONNN xotDi Eajak=D KONNN KONNN
druc†i ZKONNN ZMONNN npita= in @toc† \NONNN \NONNN
Acc oDprDtiation bONNN bONNN ‡DtairnDF <arninA [ONNN ZbONNN
xDt truc†i
ZMONN
N McONNN
ˆanF
MZONN
N MZONNN
42,000 59,000 41,000 59,000
zncoBD @tatDBDnt Ma]M
‡DCDnuDi MNNONNN
oDpS<tpDniiDi bONNN
‰thDr <tpDniiDi c]ONNN
]ZONNN
Income 18,000
Š"0+1 u?4+ ,ي;14„+1 f&<+1 !&‚Ig ¢|P'+ ,ي{3%"'+1 ,ي+"0+1 :;1&<+1 2X+"Pg ¸&*R0+1
nEE Šain anF ˆoii ( ŠEz M[])
Item H.C GIP CPP Gain Loss
naih M ‹an ]ONNN M[]/MKN ]Oa[N a[N
‡DCDnuDi MNNONNN M[]/M[N MNKONNN KONNN
‰thDr <tpDniiDi c]ONNN M[]/M[N ]MOaNN 3,900
Accounti Eajak=D KONNN M[]/MKN KO[NN 600
191,000 201,460 4,500 5,960
Loss 1,460
nEE / ( ŠEz M[]) zncoBD @tatDBDnt ZNNM
Item H.C. GPI CPP
‡DCDnuDi MNNONNN M[]/M[N MSNK 105,000
oDpS<tpniiDi bONNN M[]/M\N MSZa 5,169
‰thDr <tpDniiDi c]ONNN ]ZONNN M[]/M[N MSNK 81,900
nEE Šain anF ˆoii 1,460
PrepareU By: Isam Rimawi irimawi@hotmail.com http://www.geocities.com/irimawi/ Page 3› o6 7Y
‡anU 9F•••
\otes PayaBle O•••
Kash ¿•••
Accounti Eajak=D KNNN
(%c 5*ƒ 2000 ¹7n *ƒ 2000 (u&!n"ƒ 200*
(%c 5*ƒ 200*
Kash O•••
7rucns FO•••
*50 *Y0 *30
*3›
™•9
ReDenue 9•••••

Kash 8ˆpencess °¿•••

[ep. 8ˆp. L•••
Kash J••••
Accounti Eajak=D KNNN
last update 34*5420*2 Accoun!n" #$%o&' 678%& 9&o"&7:
Income 18,000 16,471
_{3%"'+1 šW4+1 نيW "g ”4I+1 9¿•••
,ي;14„+1 y&<+"W šW4+1 v 9eL°9
_+"ي{+1 šW4+1 &> 9OFµ نg ,ي*i ,#z"/0*+ Š"0+1 u?% _`"ي'? ™+1 ’>~3 ”4I+1 1~> v
Š"0+1 u?4+ ,ي;14„+1 f&<+1 ™*i ,#z"/0*+ k? a(•'+1
nEE / ( ŠEz M[]) ha=ancD @hDDt at oDc \MO ZNNM
Item 1980 1981
H.C. GPI CPP
naih ]ONNN \NONNN M[]/M[] \NNNN
druc†i ZKONNN ZKONNN
Acc oDprDtiation bONNN ]ONNN
xDt truc†i ZMONNN
McONNN
M[]/M\N ZMa[aSZ\
ˆanF MZONNN MZONNN M[]/MKN M\bbN
41,000 59,000 65,409
xotDi Eajak=D KONNN KONNN M[]/M[] KNNN
npita= in @toc† \NONNN \NONNN M[]/M\N \]c[a
‡DtairnDF <arninA ZbONNN ZbONNN ZMO[bN
59,000 59,000 65,409
_z k? ,<W"س+1 2Zس+ ,ي;14„+1 y&<+"W fžX'/0+1 }"W%Y1 )ي…% &> "g : Š1¨. 9J / 9F / 9µ¿• ¥
: ¸1&X+1
_z fžX'/g }"W%? œ J9 / 9F / F••9 !"P+1 نg fžX'/g }"W%? ‹ F••9
œ F9eL• ‹ 9eL°9 œ O9eµ
_+v)+1 _-."/0+1 %"يP0+1 ‘? IA5 Fµ !"P+ 9µµL ,ي;14„+1 f&<+"W ,ي+"0+1 :;1&<+1 :يي<S yN"i? G"<ي-R'W Q*P'0+1 v _+"'+1
: %"يP0+1 1~> _z †"j "g ®{*g _*3 "0يz v .)<Z+1 y)&+
SUMMARY OF IAS 29
¹up' *œ›œ IA5 Fµ Einancial Reporting in typerin6lationary 8conomies
* ¹7nu7&' *œœ0 866ectiDe [ate o6 IA5 Fµ @9µ¿µV
*œœg IA5 Fµ was re6ormatteU
Z[\%c!m% o) •A… 2œ
dhD ok‹DctiCD ov zA@ Za ii to Ditak=iih ipDcivic itanFarFi vor DntDrpriiDi rDportinA in
thD currDncj ov a hjpDrinv=ationarj DconoBjO io that thD vinancia= invorBation proCiFDF
ii BDaninAvu=S
¨%87%:%n o) –!n7nc!7p …7%:%n8
dhD kaiic princip=D in zA@ Za ii that thD vinancia= itatDBDnti ov an Dntitj that rDporti in
thD currDncj ov a hjpDrinv=ationarj DconoBj ihou=F kD itatDF in tDrBi ov thD
BDaiurinA unit currDnt at thD ka=ancD ihDDt FatDS noBparatiCD viAurDi vor prior
pDrioF(i) ihou=F kD rDitatDF into thD iaBD currDnt BDaiurinA unitS ŒzA@ ZaS]•
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last update 34*5420*2 Accoun!n" #$%o&' 678%& 9&o"&7:
‡DitatDBDnti arD BaFD kj app=jinA a ADnDra= pricD inFDtS ztDBi iuch ai BonDtarj
itDBi that arD a=rDaFj itatDF at thD BDaiurinA unit at thD ka=ancD ihDDt FatD arD not
rDitatDFS ‰thDr itDBi arD rDitatDF kaiDF on thD chanAD in thD ADnDra= pricD inFDt
kDtŽDDn thD FatD thoiD itDBi ŽDrD ac•uirDF or incurrDF anF thD ka=ancD ihDDt FatDS
A Aain or =oii on thD nDt BonDtarj poiition ii inc=uFDF in nDt incoBDS zt ihou=F kD
Fiic=oiDF iDparatD=jS ŒzA@ ZaSa•
dhD @tanFarF FoDi not Ditak=iih an akio=utD ratD at Žhich hjpDrinv=ation ii FDDBDF to
ariiD l kut a==oŽi ‹uFADBDnt ai to ŽhDn rDitatDBDnt ov vinancia= itatDBDnti kDcoBDi
nDcDiiarjS nharactDriitici ov thD DconoBic DnCironBDnt ov a countrj Žhich inFicatD
thD DtiitDncD ov hjpDrinv=ation inc=uFD• ŒzA@ ZaS\•
• thD ADnDra= popu=ation prDvDri to †DDp iti ŽDa=th in nonlBonDtarj aiiDti
or in a rD=atiCD=j itak=D vorDiAn currDncjS ABounti ov =oca= currDncj hD=F arD
iBBDFiatD=j inCDitDF to Baintain purchaiinA poŽDr‘
• thD ADnDra= popu=ation rDAarFi BonDtarj aBounti not in tDrBi ov thD
=oca= currDncj kut in tDrBi ov a rD=atiCD=j itak=D vorDiAn currDncjS EricDi Baj kD
•uotDF in that currDncj‘
• ia=Di anF purchaiDi on crDFit ta†D p=acD at pricDi that coBpDniatD vor
thD DtpDctDF =oii ov purchaiinA poŽDr FurinA thD crDFit pDrioFO DCDn iv thD
pDrioF ii ihort‘ anF
• thD cuBu=atiCD inv=ation ratD oCDr thrDD jDari approachDiO or DtcDDFiO
MNNRS
zA@ Za FDicrikDi charactDriitici that Baj inFicatD that an DconoBj ii
hjpDrinv=ationarjS ’oŽDCDrO it conc=uFDi that it ii a BattDr ov ‹uFADBDnt ŽhDn
rDitatDBDnt ov vinancia= itatDBDnti kDcoBDi nDcDiiarjS
“hDn an DconoBj cDaiDi to kD hjpDrinv=ationarj anF an DntDrpriiD FiicontinuDi thD
prDparation anF prDiDntation ov vinancia= itatDBDnti in accorFancD Žith zA@ ZaO it
ihou=F trDat thD aBounti DtprDiiDF in thD BDaiurinA unit currDnt at thD DnF ov thD
prDCioui rDportinA pDrioF ai thD kaiii vor thD carrjinA aBounti in iti iukiD•uDnt
vinancia= itatDBDntiS ŒzA@ ZaS\]•
(!8cpo8u&%
• Šain or =oii on BonDtarj itDBi ŒzA@ ZaSa•
• dhD vact that vinancia= itatDBDnti anF othDr prior pDrioF Fata haCD kDDn
rDitatDF vor chanADi in thD ADnDra= purchaiinA poŽDr ov thD rDportinA currDncj
ŒzA@ ZaS\a•
• “hDthDr thD vinancia= itatDBDnti arD kaiDF on an hiitorica= coit or
currDnt coit approach ŒzA@ ZaS\a•
zFDntitj anF =DCD= ov thD pricD inFDt at thD ka=ancD ihDDt FatD anF BoCDi FurinA thD
currDnt anF prDCioui rDportinA pDrioF ŒzA@ ZaS\a•
PrepareU By: Isam Rimawi irimawi@hotmail.com http://www.geocities.com/irimawi/ Page 70 o6 7Y
last update 34*5420*2 Accoun!n" #$%o&' 678%& 9&o"&7:
رايعملا Tيبطت 2œ
G"W"س 2X+"Pg F••9 :S ˜ي QW"س+1 Š"•0+1 a _z ,*0i Q-. "0(
• ,ي;14„+1 f&<+1 4;"سb v ’."|g ¸"س'? nEEŠain anF ˆoii _z "‚S&c ’س J9 / 9F / F••9
• !"P*+ ab)+1 20;"c a3)PS F••9 _z ,ي;14„+1 f&<+1 a•0S _'+1 :ي<+"W J9 / 9F / F••9 %"‚¬? v f&<+1 2Xي'$
šW4*+ Š&…&*+ ab)+1 20;"c _z "<W". ,W&س/0+1 ,ي;14„+1 f&<+1 4;"سb v ’."|g
• ,ي$1žيg a3)PS F••9 _z _> "0(V 9J / 9F / F••9 _z ,ي;14„+1 f&<+1 a•0S _'+1 :ي<+"W @ J9 / 9F /
F••9 .
!"P+ ,ي+"0+1 :;1&<+1 2X+"Pg ‘? F••9 !"P+1 2ي$1žيg ‘? ˜ي 4z&'S ‘? ن|03 Y ,$%"<0+1 ‘? ˜ي ,يz"( 4ي- ">)v
F••• 2ي$1žيg :يc 2X+"Pg :'3 ,$•z Ÿ+• 2X+"P0+ v .,ي{3%"'+1 ,*0P+1 :ي<W –+1¦ "g F••• _z ,*0P+1 %"P.? Š)P0W J9 /
9F / F••• %"P.? Š)Pg نg ¡;"'Z+1 a3&/S :'3 :€ . J9 / 9F / F••• %"P.? Š)Pg ™+1 J9 / 9F / F••9 _*3 "0يz v
: نيS&R{+1 نيS"‚+ šيH&'+1
* D a-c "0+ ,ي+"0+1 m1)Y1 v N&Z-+1 Œي0j a3)PS ’X3 9 / 9 / F••9 Qي-RS ¸&*R0+1 ,Zس*+ f)0+1 Šv? y)…%? V
!"P+1 4§¨0+1 &> @ %"P.d+ !"P+1 4§¨0+1 »سW V u".Y1 2Z. 4-'PS ˜ي @ "‚ي*i %"يP0+1 9 / 9 / F••9 k?
23"‚$ F••• V "Z+"•g _z &> k~+1 v 9O• Šdb m)/+1 mv) ©3%"S _z %"P.Y1 4§¨g ‘&|يz !"<0+1 "g? . @
!"P+1 F•••
2 D !"P+1 a-c "g ®{3 "g "g? F••• _z %"P.d+ !"P+1 4§¨0+1 )0'P-z ,ي+"g m1)? نg 9 / 9 / F••• ŠN"PS _'+1 v
J9 / 9F / 9µµµ "Z+"•g _z _> _'+1 v 9J• .
šيH&'+1
* D f)0+1 Šv? @ !"P+1 4§¨0+1 V u".Y1 2Zس+ f)0+1 Šv? )ي…% 2X+"Pg ™+vY1 f&R{+1 9 / 9 / F••9 V &> k~+1 v
9O• _z ,ي+"0+1 G"$"ي-+1 a3)PS k? V @ 9 / 9 / F••• _z %"Z3)*+ ,ي;14„+1 f&<+1 ’س 9 / 9 / F••• @
nEE / ( ŠEz 1/1/2001 ”MKN) ha=ancD @hDDt at •an M ZNNN
Item 2000 2000
HC GPI CPP
naih ]ONNN MKN/MKN ]NNN
druc†i ZKONNN ZKONNN
Acc oDprDtiation bONNN ]ONNN
xDt truc†i ZMONNN MKN/M\N ZbZ\M
ˆanF MZONNN MKN/MKN MZNNN
41,000 44,231
xotDi Eajak=D KONNN MKN/MKN KNNN
npita= in @toc† \NONNN MKN/M\N \b[MK
‡DtairnDF <arninA ZbONNN >مIم b[M[
59,000 44,231
2 D f)0+1 4b? @ %"P.d+ !"P+1 4§¨0+1 V u".Y1 2Zس+ ,<W"س+1 f&R{+1 نg ¡S"Z+1 2X+"Pg ,ي$"•+1 f&R{+1 J9 / 9F /
F••9 &> k~+1 v 9e¿ _z %"Z3)*+ ,ي;14„+1 f&<+1 ’س "‚*3)PS Q-. _'+1 ,-."/Z+1 G"$"ي-+1 a3)PS k? V 9 / 9 /
F••9 _z %"Z3)*+ ,ي;14„+1 f&<+1 ™+1 J9 / 9F / F••9 @
nEE / ( ŠEz 31/12 /2001”168) ha=ancD @hDDt at •an M ZNNN
Item 2000 2000
CPP GPI CPP
naih ]NNN M[]/MKN ]a[N
druc†i ZKONNN
Acc oDprDtiation bONNN ]ONNN
xDt truc†i ZbZ\M M[]/MKN ZcM\]
ˆanF MZNNN M[]/MKN M\bbN
44,231 49,538
PrepareU By: Isam Rimawi irimawi@hotmail.com http://www.geocities.com/irimawi/ Page 7* o6 7Y
last update 34*5420*2 Accoun!n" #$%o&' 678%& 9&o"&7:
xotDi Eajak=D KNNN M[]/MKN K[NN
npita= in @toc† \b[MK M[]/MKN \]c[a
‡DtairnDF <arninA b[M[ >مIم KM[a
59,000 44,231 49,538
هيراwلا kي_لا ةبساحN Kurrent ‰alue Accounting U§A
Š&…Y1 ,يj"'$Y1 ,c"R+1 :يي<S Q34` نi Š"0+1 u?% ¸"س'? ProUuctiDe Kapacity @Assets @ ¡+"PS _'+1 v
.Š&…Y1 f~‚+ ,i&z)0+1 ,3)<Z+1 :ي<+1 ¢ي+ v "‚W G?)W _'+1 Š&…Y1 ¢I$
: Š"•g
• ©3%"'W 9 / 9 / F••• ,(4„+1 –س.•S ABK Š"0.14W 9•••• ,I*|W GY1 †14„W ©3%"'+1 ¢IZW –g"c )c v . %"Z3N
O••• ,يj"'$? ,c"RW %"Z3N O ™*i Š&l/+1 v G1&Z. 9•• 2I*|W f)v L• f)v a|+ %"Z3N
• ©3%"ZW 9 / ° / F••• ŒيW :S 9•• 20ي<W f)v °••• †14§ :S "0( %"Z3N 99• 2I*|W f)v O• . f)&*+ %"Z3N
,$? –0*i 1••z
• ©3%"'W J9 / 9F / F••9 f)&+1 2I*( –$"( OO ©3%"'+1 Ÿ+~W GYY1 ,0يc ‘? v %"Z3N °••• %"Z3N
: ,ي{3%"'+1 :ي<+"W ,ي+"0+1 :;1&<+1 _*3 "0يz v
©3%"'W 9 / 9 / F••• ,Pj140+1 ‘1žيg
ha=ancD ihDDt M /M /ZNNN
naih MONNN noBBon @toc† MNONNN
znCDntorj bONNN
<•uipBDnti KONNN
10,000 10,000
©3%"'W J9 / 9F F••9
ha=ancD ihDDt \M /MZ /ZNNM
HC HC
naih ZOKNN noBBon @toc† MNONNN
znCDntorj KOKNN ‡ /< ZNNN
<•uipBDnti KONNN
oDprDciation MNNN bNNN
12,000 12,000
zncoBD @tatDBDnt ZNNM
HC
@a=Di cONNN
nSŠS@S bNNN
oDprDciation <tpS MONNN KNNN
Income 2,000
¸&*R0+1
PrepareU By: Isam Rimawi irimawi@hotmail.com http://www.geocities.com/irimawi/ Page 72 o6 7Y
last update 34*5420*2 Accoun!n" #$%o&' 678%& 9&o"&7:
,ي+"/+1 :ي<+"W ,ي+"0+1 :;1&<+1 N1)i?
,ي+"/+1 :ي<+"W ,Pj140+1 ‘1žيg
Q</0+1 f¦"ي/+1 šW% ¸"س'? Reali^eU tolUing pain Q</g 4ي—+1 f¦"ي/+1 šW% v onreali^eU tolUing
pain .
: a/+1
zncoBD @tatDBDnt ZNNM
HC CC
@a=Di cONNN cONNN
nSŠS@S bONNN MNNt KN KONNN
oDprDciation <tpS MONNN KONNN ((cNNNuKNNN)/Z)/K MOZNN
Income 2,000 800
‡Da=i–DF ’o=FinA Šain —_,م!" #•اي,!" …g7 ZNNN l ]NNN ” 12000
Q</0+1 f¦"ي/+1 šW% Rtp ,I*|+1 نيW "g ”4I+"W a•0'0+1 v ab)+1 20;"c 2X+"Pg نi ¡S"Z+1 v dPz ,<ي</S :S k~+1 &>
,i"-0+1 ,i"•-+1 2I*|+ ,3%"X+1 ,I*|+1 v ,ي{3%"'+1 K.p.5 . ¾d‚'.Y1 =v4lg 2X+"Pg v [epreciasion
8ˆepensses .,ي$1žي0+1 _z ,ي|*0+1 ”&< _z _`"ي'Y1 Š"0+1 u?% ™+1 a43 k~+1 v .
.fN4{+1 20ي<+ )3)j :يي<S _RP3 :+ "g "<-سg ,Pc&'g _> "0( }4RS fN4{+1 20يc ‘•z ¾d‚'.Y1 =v4lg 2X+"Pg )Zi
ha=ancD @hDDt in \M / MZ / ZNNM
HC CC HC CC
naih ZOKNN ZOKNN noBS @toc† MNONNN MNONNN
znCDntorj KOKNN MMN r KK [ONKN ‡/< ZONNN ]NN
<•uipBDnti KONNN cONNN ‡’Š MOZNN
AccuBu=atDF oDpS MONNN bONNN MObNN KO[NN ˜n‡’Š ZOMKN
12,000 14,150 12,000 14,150
Q</0+1 4ي- f¦"ي/+1 šW% onRtp نيW "g ”4I+"W a•0'0+1 v ,ي$1žي0+1 2X+"Pg نi ¡S"Z+1 v )PW ,<ي</S :'3 :+ k~+1 &>
.,ي$1žي0+1 _z ,ي|*0+1 ”&< _z _`"ي'1 Š"g u?4( 4‚#3 k~+1 v ,3%"X+1 ,I*|+"W ,ي$1žي0+1 v ,ي{3%"'+1 ,I*|+"W ,ي$1žي0+1
.!&l{+1 v Š&…Y1 kv"س'+ :0'0+1 a•03 k~+1 v
+ هيلاحلا ^ هيراwلا kي_لا Present ‰alue
¥¥¥¥¥ a…d+ ,ي+"/+1 ,0ي<+1 _> "g
a…Y1 1~> نg ,(4„+1 GN4j "g 1•? "‚S%"سb ن|03 f%"سb 4-(? _>
a…Y1 نg N4X'+1 2Xي'$ f%"سb 4-(? Q</3 "0W "‚Zg %"ي'bY1 :'ي+ ,ي+"/+1 :ي<*+ :يc 2€d€ Ÿ+"Z>
!1){'.Y1 20يc
‰alue in ose
Œي-+1 4P.
@ ,يPي-+1 ,0ي<+1 _z"… V
\et ReDenue ‰alue
†14„+1 4P.
@ Š1)-'.Y1 20يc V
Replacement Kost
,ي+"/+1 ,0ي<+1
Kurrent ‰alue
PrepareU By: Isam Rimawi irimawi@hotmail.com http://www.geocities.com/irimawi/ Page 75 o6 7Y
لخد!" >P"18 fر)
>مIم
last update 34*5420*2 Accoun!n" #$%o&' 678%& 9&o"&7:
§•º —¨§ ¨U
"g1){'.? 4•(Y1
هيلاحلا همي_لا رايFI2 |/@ ه/rN2
*00
µO 9F•
†14„+1 4P. _> 4-(Y1 f%"س{+1 "34>"¬ 9F•
·*-0W a…? †14„W )? !&<3 Y ,$? Y1 %"Z3N 9F•
20ي<W ,g1){'.Y %"Z3N 9•• ·*-0W ,PيW v? %"Z3N
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PrepareU By: Isam Rimawi irimawi@hotmail.com http://www.geocities.com/irimawi/ Page 7Y o6 7Y

Master Program

Accounting Theory

6/13/2012 last update

Objectives of Financial Statements Accounting Assumptions Theoretical Concepts of Accounting Principles of Accounting Accounting Techniques ( Applying Standards ) Types of Accounting Theory

‫1( أهداف القوائم الماليه‬ ‫2( الفرضيات المحاسبيه‬ ‫3( المفاهيم المحاسبيه‬ ‫4( المبادئ المحاسبيه‬ ‫5( تطبيق المعايير المحاسبيه‬
‫ب( أنواع النظريات المحاسبيه‬

Positive ( Descriptive ) Theory Normative Theory Agency Theory Research Methodology & Theory of Accounting Theorizing and Theory Introduction to research Methodology Deductive Approach Inductive Approach Pragmatic approach Scientific Method Ethical Method Supportive Approaches o Ethical approach o Sociological approach o Economic approach o Event approach o Predictive approach Conceptual Framework underlying Financial Accounting in USA Goals & Purposes of Accounting – The " Why " Implementation – The " How " Recognition & Measurement Concepts Assumptions Assumptions Principles Constraints
Qualitative Characteristic of Accounting Information

( ‫1( النظريه الوضعيه ) اليجابيه‬ ‫2( النظريه المعياريه‬ ‫3( نظرية الوكاله‬

‫طرق البحث عن النظريه المحاسبيه‬

(2

‫.التنظير و النظريه‬A ‫.طرق البحث / المدخل‬B

‫1.المدخل الستنباطي‬ ‫2.المدخل الستقرائي‬ ‫3.المدخل العملي‬ ‫4.الطريقه العلميه‬ ‫5.المدخل الخلقي‬ ‫6.مداخل أخرى مسانده‬ ‫ المدخل الخلقي‬ ‫ المدخل الجتماعي‬ ‫ المدخل القتصادي‬ ‫ مدخل الحدث‬ ‫ المدخل التبوئي‬

‫3( الطار المفاهيمي للمحاسبه الماليه‬ ‫في الوليات المتحده المريكيه‬
‫أهداف و أغراض المحاسبه‬ ‫التطبيق‬ .A .B

‫* مفاهيم العتراف و القياس‬ : ‫1( الفرضيات‬ ‫الوحده القتصاديه , الستمراريه , الوحده‬ ( ‫الوحده النقديه, فترة المحاسبه ) التقارير‬ : ‫2( المبادئ‬ , ‫التكلفه التاريخيه , العتراف باليراد , المقابله‬ ‫الفصاح التام‬ ‫3( المحددات‬ ‫التكلفه و المنفعه , الهميه , التطبيق‬ . ‫الصناعي , الحيطة و الحذر‬
‫الخصائص النوعيه للمعلومات‬ .C ‫المحاسبيه‬

Relevance Reliability Comparability Consistency
Prepared by: Isam

‫1( الملئمه‬ ‫2( الموثوقيه‬ ‫3( المقارنه‬ ‫4(الثبات‬

Rimawi irimawi@hotmail.com

http://www.geocities.com/irimawi/

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