snaky

انتو طبعا عارفين اهمية اللغة الانجليزية في مجال المحاسبة ......... فيه محاسبين كتيير محتاجيين انهم يقووا نفسهم في اللغة
و النتدي عامل مجهود كبيير في الشرح و حل المشاكل و انا بأقترح ان يكون الباب دا لمناقشة المحاسبة و شرحها باللغة الانجليزية مع بعض التقسير بالعربية لمساعدة اى واحد عايز يتعلم E

So let's Start

The main accounting categories are
Assets -الاصول
Liabilities - الخصوم
owners equity - حقوق الملكية
Revenue - الايرادات
Expenses - المصروفات

The main financial statments areالقوائم المالية الاساسية هي
-Income statment. قائمة الدخل
- statment of changes in owners equity قائمة التغير في حقوق الملكية
- Balance sheet الميزانية
- Statment of cash قائمة التدفق النقدي

Each account must have a credit or debit nature جميع الحسابات يجب ان يكون لها طبيعة محاسبية اما دائنة أو مدينة (credit دائن-debit مدين)

-All asset accounts are debit
-All liabilties accounts are credit
-All owners equity accounts are credit
-All Revenue accounts are credit
-All Expense accounts are debit

so when an increase occure in an asset account this increase must be recorded as debit because assets are debit while any decrease should be recorded as credit
but in liabilities, an increase will be recorded as credit and decrese will be recorded as debit because liabilities have credit nature.

accounts can be divided into :
-Balance sheet accounts حسابات الميزانية
these accounts appear in balance sheet, the accounts are (Assets,liabilities and owners equity).... they perform the accounting equation
ASSETS= LIABILITIES+OWNERS EQUITY
these accounts must have an opening balance and end balancewhich transfered to the next period as an opening balance

- Income statment accounts,these accounts are Revenue and expense and the difference between them is the net profit or loss
Revenue-expense= net profit/loss
these accounts are temporaryمؤقتةand must be closed at year end to start a new period with zero balance

Now let's talk about each accounting actegory

First : balance sheet accounts
1- Assets : resources that owned by company and expected to help in generating future benfits

Aseets can be classified into 2 major categories:-
- current assets(short term assets)
-non current assets( long term assets)

each category has its own sub accounts....we will explain them....

TO BE CONTINUED.....................