‫‪Accounting consists of three basic activities, it indentifies, records and communicates the economic events of an organization to interested users‬‬

‫‪Interested users= stakeholders‬‬

‫‪Recording= bookkeeping‬‬

‫‪Accounting is the language of business‬‬

‫‪Accounting is the financial information system‬‬
‫‪System consists of input and process and output the output is the financial information‬‬

‫‪Accounting definition‬‬ ‫ال ‪ Financial information‬ﺑﺘﺒﺪا ﻣﻊ اﻟﻤﺸﺮوع ﻗﺒﻞ ﻣﺎ ﻳﺒﺪأ اﺻﻼ‬

‫ﻳﺘﻜﻮن ﻣﻦ ﻛﺎم ‪ activity‬و اﻳﻪ ﻫﻤﺎ‬
‫وﻇﻴﻔﺘﻪ أﻧﻪ ﻳﺼﻨﻊ اﻟﻘﺮار و ﻳﺸﻮف ﻳﻨﻔﻊ ﻳﺘﻨﻔﺬ و اﻟﻤﻴﺰاﻧﻴﻪ ﺗﻤﺎم و ﻻ ﻻ و ﺑﻌﺪﻳﻦ ﻳﻌﺮض ﻋﻠﻰ اﻟﻤﺪﻳﺮ و ﻫﻮ ﻳﻮاﻓﻖ و ﻻ ﻻ ‪Managerial accounting:-‬‬

‫‪Accounting definition‬‬ ‫اﻟﻤﻌﻠﻮﻣﻪ اﻟﻤﺤﺎﺳﺒﻴﺔ ﺑﺘﻜﻮن ﻣﻄﻠﻮﺑﻪ ﻗﺒﻞ و ﺑﻌﺪ اﻟﻤﺸﺮوع‬

‫ﻳﺘﻜﻮن ﻣﻦ ﻛﺎم‪ activity‬و اﻳﻪ ﻫﻤﺎ‬
‫ده ﺑﻴﺤﺴﺐ ﺗﻜﻠﻔﺔ اﻟﻤﻨﺘﺞ و ﺗﻜﻠﻔﺔ اﻻﻧﺘﺎج و ﻛﺎم ﻫﻮ ﻣﻦ اﻻﺧﺮ اﻟﻠﻰ ﺑﻴﺤﻂ ﺳﻌﺮ اﻟﻤﻨﺘﺞ ‪Cost accounting:-‬‬ ‫‪Management - human resources -‬‬
‫‪Different costs for different purposes‬‬ ‫‪Finance - Marketing‬‬ ‫ال ‪ accounting‬ﻫﻴﺎ أﺳﺎس اﻟﻘﺮار‬

‫‪Internal users‬‬

‫‪ inputs‬و اﻟﻠﻰ ﺑﻌﺘﺒﺮﻫﺎ ‪ Facts‬ﻋﺒﺎرة ﻋﻦ)‪ Transaction ( economic events‬ﺑﻴﺤﺼﻞ ﻓﻴﻬﺎ ‪Organizations‬‬
‫اﻹدارة اﻟﻤﺎﻟﻴﻪ ﻣﻬﻤﻪ ﻓﻰ اﺗﺨﺎذ اﻟﻘﺮارات ﻋﺸﺎن ﻣﺜﻼ ﻟﻮ ﻋﻨﺪى ﺳﻴﻮﻟﻪ و ﻣﻤﻜﻦ اﺳﺘﺜﻤﺮﻫﺎ ﻋﺸﺎن ﺑﻌﺪﻳﻦ‬
‫‪External users‬‬ ‫ﻣﻤﻜﻦ ﻳﻜﻮن ﻋﻨﺪى ﻋﺠﺰ ﻓﻤﻤﻜﻦ اﺧﺪ ﻗﺮض أن اﺷﻮف اى ﺣﻞ ﺗﺎﻧﻰ‬ ‫‪Internal users‬‬ ‫‪Accounting‬‬

‫ﺑﻴﺘﻌﻤﻞ ﻛﻞ ‪ 3‬ﺷﻬﻮر‬

‫‪Financial statement‬‬
‫‪Financial statement‬‬
‫‪GAAP = Generally accepted accounting principles‬‬
‫و ﻇﻴﻔﺘﻬﺎ ﺗﺤﻤﻰ اﻟﻤﺴﺘﺜﻤﺮﻳﻦ و ﺗﻀﻊ ﻗﻮاﻋﺪ و ﻣﺒﺎدئ اﻣﺸﻲ ﻋﻠﻴﻬﺎ‬
‫‪External users‬‬ ‫ﻳﺘﺼﻮر اﻟﺤﺎﻟﻪ اﻟﻤﺎﻟﻴﻪ ﻟﻠﺸﺮﻛﻪ ﻓﻰ وﻗﺖ ﻣﺤﺪد ‪1-Balance sheet :-‬‬

‫اﻟﻠﻰ ﻫﻴﺎ ﻗﺎﺋﻤﻪ اﻟﺪﺧﻞ و دى ﺑﺘﻘﻮل ‪2- income statement :-‬‬

‫ﻛﺎم ﻣﺠﻤﻮع اﻟﺪﺧﻮل ﻛﺎم و اﻟﻠﻰ ﺻﺮﻓﺘﻪ ﻛﺎم و اﻟﻔﺮق ﺑﻴﻨﻬﻢ و‬
‫اﻟﻠﻰ ﺑﻴﺘﺴﻤﻰ ‪net income‬‬
‫ﻟﻮ ﻓﻰ ﻣﺜﻼ ﺷﺮﻛﻪ ﺑﺘﺎﺧﺪ ﻣﻦ ﺷﺮﻛﻪ ‪Customers :-‬‬
‫ﺗﺎﻧﻰ ﻻزم ﺗﺘﺤﻘﻖ ﻣﻦ اﻟﻘﻮاﺋﻢ اﻟﻤﺎﻟﻴﻪ‬ ‫‪IRS - Investors - Labour union -‬‬
‫‪creditors - SEC - customers‬‬

‫اﻟﺘﻐﻴﻴﺮ ﻓﻰ ‪3- statement of owner's equity :-‬‬

‫اﻟﻤﺎل ﺑﺪأﻧﺎ ﺑﻜﺎم و اﻧﺘﻬﻴﻨﺎ ﺑﻜﺎم‬
‫‪SEC = Security exchange commission‬‬
‫ﻫﻴﺌﻪ اﻟﺮﻗﺎﺑﻪ اﻟﻤﺎﻟﻴﻪ اﻟﻠﻰ ﺑﺘﺮاﻗﺐ اﻟﺸﺮﻛﺎت ﻓﻰ اﻟﻘﺮارات اﻟﻠﻰ ﺑﺘﺎﺧﺪﻫﺎ و ﻣﻦ ﺧﻼل اﻟﺘﻘﺎرﻳﺮ ﻋﺸﺎن ﻣﻴﻀﺮوش ال ‪stockholders‬‬

‫ﻗﺎﺋﻤﻪ اﻟﺘﺪﻓﻘﺎت ‪4- statement of cash flow :-‬‬

‫اﻻﺗﺤﺎدات أو اﻟﻨﻘﺎﺑﺎت ‪Labour union :-‬‬ ‫اﻟﻤﺎﻟﻴﻪ ﺑﻮرﻳﻠﻪ ﻫﻨﺎ ﺣﺮﻛﻪ اﻟﻨﻘﺪﻳﻪ‬
‫اﻟﻤﺼﺎﻟﺢ اﻟﻠﻰ ﺑﺘﺎﺧﺪ ﻓﻠﻮس ﻣﻦ اﻟﻤﻨﻈﻤﻪ ﺑﺘﺎﺧﺪ ﺗﻘﺮﻳﺮ ﺿﺮﻳﺒﻰ زى ﻣﺼﻠﺤﻪ اﻟﻀﺮاﺋﺐ ‪IRS :-‬‬ ‫اﻟﻌﻤﺎﻟﻴﺔ ﻻزم ﺗﺸﻮف اﻟﻘﻮاﺋﻢ ﻋﺸﺎن ﻟﻮ ﻓﻰ إﺿﺮاب‬
‫اﻹﻗﺮار اﻟﻀﺮﻳﺒﻰ ‪Tax return :-‬‬ ‫و ﻣﺤﺘﺎﺟﻴﻦ زﻳﺎده و ﻛﺪه‬

‫ﺑﺸﺮح ال ‪5- Note disclosure:-‬‬

‫اﻟﻠﻰ اﺳﺘﺨﺪﻣﺘﻬﺎ ‪accounting policies‬‬
‫ﻻزم ﻳﺸﻮﻓﻮا ﺗﻘﺎرﻳﺮ ﻋﻦ اﻟﺤﺎﻟﻪ اﻟﻤﺎﻟﻴﻪ ﻟﻠﺸﺮﻛﻪ ﺑﺘﺨﺴﺮ و ﻻ ﺑﺘﻜﺴﺐ ‪Investors :-‬‬
‫و ده ﻛﻞ ‪ 3‬ﺷﻬﻮر‬