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    564 views8 pages

    1

    Uploaded by

    Arsalan Qarani Gaffoori

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as DOC, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 8

    Course Book

    )(Uniform Accounting System


    :
    : .
    : / :

    :
    :

    cemterzioglu@mynet.com/
    /
    Course overview
    ..
    .. :
    -1


    .
    -2

    .



    .

    .
    .. :
    -3
    .

    )( .
    -4 ..
    .

    )(

    1

    .....
    Course Objectives
    . .
    -1

    .
    -2
    )(.
    -3

    .
    -4
    .
    -5

    .
    -6
    .
    -7
    ,
    11/ 12/
    11/ .

    -1

    Course Reading
    List And References
    :
    -1 .
    /
    . 1990
    -2 / . 1985
    -3 ) (1 1990

    -2 :
    -1 1 . .
    . /
    -2
    / 1987
    -3 1989
    -4 . -
    1985

    -5
    / 1987 -
    -1
    -1

    -2

    -3

    :
    :
    :
    :
    :
    : :
    :
    : :
    :
    :
    : :
    :


    /1

    2009 /
    : -1 : 000/000/30 -: --
    000/500/2 000/000/2 ---
    000/500/1 - 000/500/7 --- 000/500/3 --- (
    -2 000/000/120 -: 000/000/15
    000/500/3 -- --
    000/500/5 000/500/4 ---
    000/500/5 --- (
    : -1 : 000/100/2 ) :
    000/350 --- 000/500
    000/650 -- ( .
    -2 000/650 -) :
    000/500/1 1 /000/350 ( .
    : -:
    -1 000/350
    000/550
    -2
    . 000/250/1

    .
    -3
    000/950.

    -4
    .
    /

    -1 2009/
    4


    30.000.000 / 3111/
    2.500.000 / 3112/
    2.000.000 / 3113/
    1.500.000 / 3114 /
    7.500.000 / 3115/
    3.500.000 / 3119/
    120.000.000/ 3121/
    15.000.000 / 3122/
    3.500.000 / 3123/
    5.500.000 / 3124 /
    4.500.000 / 3125/
    5.500.000 / 3129/
    4.200.000 / 3141/
    14.400.000 / 3151/

    1.000.000 / 1672/
    2.000.000 / 1673/
    2.000.000/ /
    2672
    6.300.000 / 2666/
    20.400.000 /
    2667/
    187.900.000 / 2664/
    -2 .
    187.900.000 / 2664/
    187.900.000 / 183/
    -3 .

    350.000 / 3143/
    550.000 / 3153 /
    900.000 / 265/
    -4 .
    1.250.000 / 181/
    5

    1.250.000 / 2665/
    -5 .
    1.250.000 / 183/
    1.250.000 / 181/
    -6 .
    950.000 / 2665/
    950.000 / 183/
    -7 .

    2.000.000 000 // 2672/
    6.300.000 / 2666/
    20.400.000 / 2667/
    900.000 / 265 /
    29.600.000 / 183/
    / 2/
    2008 /
    :
    -1 000/8
    000/000/4 000/12 650
    000/200
    .
    -2 600
    )(
    -3 12/2007 1/2008
    000/580 000/280 12/2007
    000/300 .2007
    -4 000/250
    .
    -5 )( 250
    )(.

    -6 150 )(
    .
    /

    /1 -
    7,800,000=65012,000
    7,800,000 / 131/
    7,800,000 /261/
    -
    7,800,000 / 261/
    7,800,000 / 183/
    -
    200,000 / 131/
    200,000 /261/
    -
    200,000 /261/
    200,000 / 183/
    /2
    = +
    +
    = 8,000,000 + 4.000,000
    12,000 + 8,000
    = 600
    360,000 = 600 600
    360,000 / 131 /
    360,000 / 131/
    /3 - .

    300.000 / 235/
    300.000 / 327/
    7


    580.000 /261/
    20.000 / 491 /
    - .
    580.000 261/
    580.000 / 183/
    /4 -
    250,000 /3252/
    250,000 /261/
    -
    250,000 /261/
    250,000 / 183/
    -5
    -6 150
    90.000 = 150600
    90,000 / 131/
    90,000 / 321/

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