المحاسبة بالنجليزي - منتدى المحاسبين المصريين

06-10-2008, 08:25 AM

snaky

مشارك مبتدئ

تاريخ التسجيل: Jun 2008

العمر: 46

المشاركات: 26

المحاسبة بالنجليزي

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.....................

06-10-2008, 11:47 AM

snaky

مشارك مبتدئ

تاريخ التسجيل: Jun 2008

العمر: 46

المشاركات: 26

مشاركة: المحاسبة بالنجليزي

Befor we talk about assets we must know that each major category of accounts (assets liab,owners equity,revenue,expense) has some main accounts (حسابات رئيسية) ِ and each main account has some subsidary accounts under it (كل حاب رئيسي تحتة حسابات فرعية) and all this categories should be listed and identified in the accounts chart of the company.

ASSETS:
Assets are listed in Balance sheet based on their liquidity
This means that we will put the most liquid assets first then the less liquid and so on

Current assets:
are assets that we expect to be converted to cash during a year or an operating cycle so they are liquid assets.

Accounts listed under current assets are:

1- CASH AND CASH EQUIVELANT (النقدية و ما في حكمها)
This is a main account contains other sub accounts under it.

a- Cash on hand :is amount of cash the company keep safe (النقدية في الصندوق) and it is the most liquid asset at all but as a financial person u should try to minimize this amount as cash on hand is not productive,it will not collect profit.

b-Petty cash : (صندوق النثريات) an amount of money with an employee to face small expenditures

c-banks : contain money the company put in its bank accounts

2-RECEIVABLES (DEBITORS): الذمم المدينة

a- Accounts recivable: may be called in arab world "Trade debitors" (ذمم مدينة تجارية) and represent the value of credit sales to customer.

b-Employee receivables : amounts owed by employees سلفيات الموظفين

c-Other receivables : represent amount of money accrude on other parties outside the scop of company main operation activities (ذمم مدينة أخرى) .

3-Short term investment : investment by the company in stocks or bonds or bank deposits or other investments (الاستثمارات قصيرة الاجل-في الاسهم و السندات و غيرها)

4-Inventory : (المخزون) cost of goods that the company hold as inventory to be used in normal operations of the company. Two ways can be followed in accounting for inventory - periodic system (الجرد الفتري) and prepetual system (الجرد المستمر).

5-Prepaid expenses : amount of money paid in advance for a sevice or expense that will be taken in futur.

TO BO CON.

تعليمات المشاركة
لا تستطيع إضافة مواضيع جديدة لا تستطيع الرد على المواضيع لا تستطيع إرفاق ملفات لا تستطيع تعديل مشاركاتك BB code is متاحة الابتسامات متاحة كود [IMG] متاحة كود HTML معطلة قوانين المنتدى