Title: TIMING ISSUES

Objectives: In this course we will focus on helping students get the most out of their accounting course by
making practice simple with new opportunities for self-guided practice and allow students to check their
knowledge of accounting concepts, skills, and problem-solving techniques as they receive individual
feedback at the question and learning objective

‫ ﻗﻀﺎﻳﺎ اﻟﺘﻮﻗﻴﺖ‬:‫اﻟﻌﻨﻮان‬
:‫أﻫﺪاف‬
‫ﺳﻨﺮﻛﺰ ﻓﻲ ﻫﺬﻩ اﻟﺪورة ﻋﻠﻰ ﻣﺴﺎﻋﺪة اﻟﻄﻼب ﻋﻠﻰ ﺗﺤﻘﻴﻖ أﻗﺼﻰ اﺳﺘﻔﺎدة ﻣﻦ ﺣﺴﺎﺑﺎﺗﻬﻢ اﻟﺪورة ﻣﻦ ﺧﻼل ﺟﻌﻞ اﻟﻤﻤﺎرﺳﺔ ﺑﺴﻴﻄﺔ ﻣﻊ ﻓﺮص ﺟﺪﻳﺪة‬
‫ﻟﻠﻤﻤﺎرﺳﺔ اﻟﻤﻮﺟﻬﺔ ذاﺗﻴًﺎ واﻟﺴﻤﺎح ﻟﻠﻄﻼب ﺑﺎﻟﺘﺤﻘﻖ ﻣﻦ ﻣﻌﺮﻓﺘﻬﻢ ﺑﺎﻟﻤﻔﺎﻫﻴﻢ واﻟﻤﻬﺎرات واﻟﻤﻬﺎرات اﻟﻤﺤﺎﺳﺒﻴﺔ ﺗﻘﻨﻴﺎت ﺣﻞ اﻟﻤﺸﻜﻼت ﺣﻴﺚ ﻳﺘﻠﻘﻮن‬
.‫ﺗﻌﻠﻴﻘﺎت ﻓﺮدﻳﺔ ﻋﻠﻰ اﻟﺴﺆال وﻫﺪف اﻟﺘﻌﻠﻢ‬
TIMING ISSUES
We would need no adjustments if we could wait to prepare financial statements until a company ended its
operations. At that point, we could easily determine its final balance sheet and the amount of lifetime
income it earned.
However, all companies find it desirable to report the results of their activities on a frequent basis. For
example, management usually wants monthly financial statements, and the Internal Revenue Service
requires all businesses to file annual tax returns. Therefore, accountants divide the economic life of a
business into artificial time periods. This convenient assumption is referred to as the time period assumption.
Many business transactions affect more than one of these arbitrary time periods. For example, the airplanes
purchased by Southwest Airlines five years ago are still in use today. We must determine the relevance of
each business transaction to specific accounting periods. (How much of the cost of an airplane contributed
to operations this year?
‫ﻣﺴﺎﺋﻞ ﺗﻮﻗﻴﺖ‬
‫ ﻳﻤﻜﻨﻨﺎ ﺑﺴﻬﻮﻟﺔ ﺗﺤﺪﻳﺪ‬،‫ ﻋﻨﺪ ﻫﺬﻩ اﻟﻨﻘﻄﺔ‬.‫ﻟﻦ ﻧﺤﺘﺎج إﻟﻰ أي ﺗﻌﺪﻳﻼت إذا ﻛﺎن ﺑﺈﻣﻜﺎﻧﻨﺎ اﻻﻧﺘﻈﺎر ﻹﻋﺪاد اﻟﺒﻴﺎﻧﺎت اﻟﻤﺎﻟﻴﺔ ﺣﺘﻰ ﺗﻨﻬﻲ اﻟﺸﺮﻛﺔ ﻋﻤﻠﻴﺎﺗﻬﺎ‬
.‫ﻣﻴﺰاﻧﻴﺘﻬﺎ اﻟﻌﻤﻮﻣﻴﺔ اﻟﻨﻬﺎﺋﻴﺔ وﻣﺒﻠﻎ اﻟﺪﺧﻞ اﻟﺬي ﻛﺴﺒﺘﻪ ﻃﻮال ﺣﻴﺎﺗﻬﺎ‬
‫ ﺗﺮﻳﺪ اﻹدارة ﻋﺎدةً ﺑﻴﺎﻧﺎت ﻣﺎﻟﻴﺔ‬،‫ ﻋﻠﻰ ﺳﺒﻴﻞ اﻟﻤﺜﺎل‬.‫ ﺗﺠﺪ ﺟﻤﻴﻊ اﻟﺸﺮﻛﺎت أﻧﻪ ﻣﻦ اﻟﻤﺮﻏﻮب ﻓﻴﻪ اﻹﺑﻼغ ﻋﻦ ﻧﺘﺎﺋﺞ أﻧﺸﻄﺘﻬﺎ ﺑﺸﻜﻞ ﻣﺘﻜﺮر‬،‫وﻣﻊ ذﻟﻚ‬
‫ ﻳﻘﻮم اﻟﻤﺤﺎﺳﺒﻮن ﺑﺘﻘﺴﻴﻢ اﻟﺤﻴﺎة اﻻﻗﺘﺼﺎدﻳﺔ ﻟﻠﺸﺮﻛﺔ‬،‫ ﻟﺬﻟﻚ‬.‫ وﺗﻄﻠﺐ داﺋﺮة اﻹﻳﺮادات اﻟﺪاﺧﻠﻴﺔ ﻣﻦ ﺟﻤﻴﻊ اﻟﺸﺮﻛﺎت ﺗﻘﺪﻳﻢ إﻗﺮارات ﺿﺮﻳﺒﻴﺔ ﺳﻨﻮﻳﺔ‬،‫ﺷﻬﺮﻳﺔ‬
.‫ وﻳﺸﺎر إﻟﻰ ﻫﺬا اﻻﻓﺘﺮاض اﻟﻤﺮﻳﺢ ﺑﺎﻓﺘﺮاض اﻟﻔﺘﺮة اﻟﺰﻣﻨﻴﺔ‬.‫إﻟﻰ ﻓﺘﺮات زﻣﻨﻴﺔ ﻣﺼﻄﻨﻌﺔ‬
‫ اﻟﻄﺎﺋﺮات اﻟﺘﻲ اﺷﺘﺮﺗﻬﺎ ﺷﺮﻛﺔ ﻃﻴﺮان‬،‫ ﻋﻠﻰ ﺳﺒﻴﻞ اﻟﻤﺜﺎل‬.‫ﺗﺆﺛﺮ اﻟﻌﺪﻳﺪ ﻣﻦ اﻟﻤﻌﺎﻣﻼت اﻟﺘﺠﺎرﻳﺔ ﻋﻠﻰ أﻛﺜﺮ ﻣﻦ واﺣﺪة ﻣﻦ ﻫﺬﻩ اﻟﻔﺘﺮات اﻟﺰﻣﻨﻴﺔ اﻟﺘﻌﺴﻔﻴﺔ‬
.‫ وﻳﺘﻌﻴﻦ ﻋﻠﻴﻨﺎ أن ﻧﺤﺪد ﻣﺪى ﻣﻼءﻣﺔ ﻛﻞ ﻣﻌﺎﻣﻠﺔ ﺗﺠﺎرﻳﺔ ﻟﻔﺘﺮات ﻣﺤﺎﺳﺒﻴﺔ ﻣﺤﺪدة‬.‫ﺳﺎوﺛﻮﻳﺴﺖ ﻗﺒﻞ ﺧﻤﺲ ﺳﻨﻮات ﻻ ﺗﺰال ﻗﻴﺪ اﻻﺳﺘﺨﺪام ﺣﺘﻰ اﻟﻴﻮم‬
‫)ﻣﺎ ﻣﻘﺪار ﺗﻜﻠﻔﺔ اﻟﻄﺎﺋﺮة اﻟﺘﻲ ﺳﺎﻫﻤﺖ ﻓﻲ اﻟﻌﻤﻠﻴﺎت ﻫﺬا اﻟﻌﺎم؟‬
A. Fiscal and Calendar Years
Both small and large companies prepare financial statements periodically in order to assess their
financial condition and results of operations. Accounting time periods are generally a month, a quarter,
or a year. Monthly and quarterly time periods are called interim periods. Most large companies must
prepare both quarterly and annual financial statements.
An accounting time period that is one year in length is a fiscal year. A fiscal year usually begins with
the first day of a month and ends twelve months later on the last day of a month. Most businesses use
the calendar year (January 1 to December 31) as their accounting period. Some do not. Companies whose
fiscal year differs from the calendar year include Delta Air Lines, June 30, and Walt Disney Productions,
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 ‫‪September 30. Sometimes a company’s year-end will vary from year to year. For example, PepsiCo’s‬‬
‫‪fiscal year ends on the Friday closest to December 31.‬‬

‫أ‪ .‬اﻟﺴﻨﻮات اﻟﻤﺎﻟﻴﺔ واﻟﺘﻘﻮﻳﻤﻴﺔ‬

‫ﺗﻘﻮم ﻛﻞ ﻣﻦ اﻟﺸﺮﻛﺎت اﻟﺼﻐﻴﺮة واﻟﻜﺒﻴﺮة ﺑﺈﻋﺪاد اﻟﺒﻴﺎﻧﺎت اﻟﻤﺎﻟﻴﺔ ﺑﺸﻜﻞ دوري ﻣﻦ أﺟﻞ ﺗﻘﻴﻴﻢ وﺿﻌﻬﺎ اﻟﻤﺎﻟﻲ وﻧﺘﺎﺋﺞ ﻋﻤﻠﻴﺎﺗﻬﺎ‪ .‬اﻟﻔﺘﺮات اﻟﺰﻣﻨﻴﺔ اﻟﻤﺤﺎﺳﺒﻴﺔ‬
‫ﺷﻬﺮا أو ر ًﺑﻌﺎ أو ﺳﻨﺔ‪ .‬ﺗﺴﻤﻰ اﻟﻔﺘﺮات اﻟﺰﻣﻨﻴﺔ اﻟﺸﻬﺮﻳﺔ واﻟﺮﺑﻊ ﺳﻨﻮﻳﺔ ﺑﺎﻟﻔﺘﺮات اﻟﻤﺆﻗﺘﺔ‪ .‬ﻳﺠﺐ ﻋﻠﻰ ﻣﻌﻈﻢ اﻟﺸﺮﻛﺎت اﻟﻜﺒﺮى إﻋﺪاد اﻟﺒﻴﺎﻧﺎت‬
‫ﻋﺎدة ﻣﺎ ﺗﻜﻮن ً‬
‫اﻟﻤﺎﻟﻴﺔ اﻟﻔﺼﻠﻴﺔ واﻟﺴﻨﻮﻳﺔ‪.‬‬
‫ﺷﻬﺮا ﻓﻲ‬
‫اﻟﻔﺘﺮة اﻟﺰﻣﻨﻴﺔ اﻟﻤﺤﺎﺳﺒﻴﺔ اﻟﺘﻲ ﺗﺒﻠﻎ ﻣﺪﺗﻬﺎ ﺳﻨﺔ واﺣﺪة ﻫﻲ ﺳﻨﺔ ﻣﺎﻟﻴﺔ‪ .‬ﺗﺒﺪأ اﻟﺴﻨﺔ اﻟﻤﺎﻟﻴﺔ ﻋﺎد ًة ﻓﻲ اﻟﻴﻮم اﻷول ﻣﻦ اﻟﺸﻬﺮ وﺗﻨﺘﻬﻲ ﺑﻌﺪ اﺛﻨﻲ ﻋﺸﺮ ً‬
‫اﻟﻴﻮم اﻷﺧﻴﺮ ﻣﻦ اﻟﺸﻬﺮ‪ .‬ﺗﺴﺘﺨﺪم ﻣﻌﻈﻢ اﻟﺸﺮﻛﺎت اﻟﺴﻨﺔ اﻟﺘﻘﻮﻳﻤﻴﺔ )ﻣﻦ ‪ 1‬ﻳﻨﺎﻳﺮ إﻟﻰ ‪ 31‬دﻳﺴﻤﺒﺮ( ﻛﻔﺘﺮة ﻣﺤﺎﺳﺒﻴﺔ‪ .‬اﻟﺒﻌﺾ ﻻ‪ .‬اﻟﺸﺮﻛﺎت اﻟﺘﻲ ﺗﺨﺘﻠﻒ‬
‫ﺳﻨﺘﻬﺎ اﻟﻤﺎﻟﻴﺔ ﻋﻦ اﻟﺴﻨﺔ اﻟﺘﻘﻮﻳﻤﻴﺔ ﺗﺸﻤﻞ ﺧﻄﻮط دﻟﺘﺎ اﻟﺠﻮﻳﺔ‪ 30 ،‬ﻳﻮﻧﻴﻮ‪ ،‬وﺷﺮﻛﺔ واﻟﺖ دﻳﺰﻧﻲ ﻟﻺﻧﺘﺎج‪ 30 ،‬ﺳﺒﺘﻤﺒﺮ‪ .‬ﻓﻲ ﺑﻌﺾ اﻷﺣﻴﺎن‪ ،‬ﺗﺨﺘﻠﻒ ﻧﻬﺎﻳﺔ‬
‫اﻟﺴﻨﺔ ﻟﻠﺸﺮﻛﺔ ﻣﻦ ﺳﻨﺔ إﻟﻰ أﺧﺮى‪ .‬ﻋﻠﻰ ﺳﺒﻴﻞ اﻟﻤﺜﺎل‪ ،‬ﺗﻨﺘﻬﻲ اﻟﺴﻨﺔ اﻟﻤﺎﻟﻴﺔ ﻟﺸﺮﻛﺔ ‪ PepsiCo‬ﻓﻲ ﻳﻮم اﻟﺠﻤﻌﺔ اﻷﻗﺮب إﻟﻰ ‪ 31‬دﻳﺴﻤﺒﺮ‪.‬‬
‫‪B. Accrual- vs. Cash-Basis Accounting‬‬
‫‪You will learn in accrual-basis accounting. Under the accrual basis, companies record transactions‬‬
‫‪that change a company’s financial statements in the periods in which the events occur. For example,‬‬
‫‪using the accrual basis to determine net income means companies recognize revenues when earned‬‬
‫‪(rather than when they receive cash). It also means recognizing expenses when incurred (rather than‬‬
‫‪when paid). An alternative to the accrual basis is the cash basis. Under cash-basis accounting, companies‬‬
‫‪record revenue when they receive cash. They record an expense when they pay out cash. The cash basis‬‬
‫‪seems appealing due to its simplicity, but it often produces misleading financial statements. It fails to‬‬
‫‪record revenue that a company has earned but for which it has not received the cash. Also, it does not‬‬
‫‪match expenses with earned revenues. Cash-basis accounting is not in accordance with generally‬‬
‫‪accepted accounting principles (GAAP).‬‬
‫‪Individuals and some small companies do use cash-basis accounting. The cash basis is justified for‬‬
‫‪small businesses because they often have few receivables and payables. Medium and large companies‬‬
‫‪use accrual-basis accounting.‬‬

‫ب‪ .‬اﻟﻤﺤﺎﺳﺒﺔ ﻋﻠﻰ أﺳﺎس اﻻﺳﺘﺤﻘﺎق ﻣﻘﺎﺑﻞ اﻟﻤﺤﺎﺳﺒﺔ ﻋﻠﻰ أﺳﺎس ﻧﻘﺪي‬
‫ﺳﻮف ﺗﺘﻌﻠﻢ ﻓﻲ اﻟﻤﺤﺎﺳﺒﺔ ﻋﻠﻰ أﺳﺎس اﻻﺳﺘﺤﻘﺎق‪ .‬وﺑﻤﻮﺟﺐ أﺳﺎس اﻻﺳﺘﺤﻘﺎق‪ ،‬ﺗﺴﺠﻞ اﻟﺸﺮﻛﺎت اﻟﻤﻌﺎﻣﻼت اﻟﺘﻲ ﺗﻐﻴﺮ اﻟﺒﻴﺎﻧﺎت اﻟﻤﺎﻟﻴﺔ ﻟﻠﺸﺮﻛﺔ ﻓﻲ‬
‫اﻟﻔﺘﺮات اﻟﺘﻲ ﺗﻘﻊ ﻓﻴﻬﺎ اﻷﺣﺪاث‪ .‬ﻋﻠﻰ ﺳﺒﻴﻞ اﻟﻤﺜﺎل‪ ،‬اﺳﺘﺨﺪام أﺳﺎس اﻻﺳﺘﺤﻘﺎق ﻟﺘﺤﺪﻳﺪ ﺻﺎﻓﻲ اﻟﺪﺧﻞ ﻳﻌﻨﻲ أن اﻟﺸﺮﻛﺎت ﺗﻌﺘﺮف ﺑﺎﻹﻳﺮادات ﻋﻨﺪ‬
‫أﻳﻀﺎ اﻻﻋﺘﺮاف ﺑﺎﻟﻨﻔﻘﺎت ﻋﻨﺪ ﺗﻜﺒﺪﻫﺎ )وﻟﻴﺲ ﻋﻨﺪ دﻓﻌﻬﺎ(‪ .‬اﻟﺒﺪﻳﻞ ﻷﺳﺎس اﻻﺳﺘﺤﻘﺎق ﻫﻮ اﻷﺳﺎس‬
‫اﻛﺘﺴﺎﺑﻬﺎ )وﻟﻴﺲ ﻋﻨﺪﻣﺎ ﺗﺘﻠﻘﻰ اﻟﻨﻘﺪ(‪ .‬وﻳﻌﻨﻲ ً‬
‫ﻧﻘﺪا‪ .‬ﻳﺒﺪو اﻷﺳﺎس‬
‫اﻟﻨﻘﺪي‪ .‬وﺑﻤﻮﺟﺐ اﻟﻤﺤﺎﺳﺒﺔ ﻋﻠﻰ أﺳﺎس ﻧﻘﺪي‪ ،‬ﺗﺴﺠﻞ اﻟﺸﺮﻛﺎت اﻹﻳﺮادات ﻋﻨﺪﻣﺎ ﺗﺘﻠﻘﻰ اﻟﻨﻘﺪ‪ .‬ﻳﺴﺠﻠﻮن ﺣﺴﺎﺑًﺎ ﻋﻨﺪﻣﺎ ﻳﺪﻓﻌﻮن ً‬
‫اﻟﻨﻘﺪي ﺟﺬاﺑًﺎ ﺑﺴﺒﺐ ﺑﺴﺎﻃﺘﻪ‪ ،‬وﻟﻜﻨﻪ ﻏﺎﻟﺒًﺎ ﻣﺎ ﻳﻨﺘﺞ ﺑﻴﺎﻧﺎت ﻣﺎﻟﻴﺔ ﻣﻀﻠﻠﺔ‪ .‬ﻓﺸﻞ ﻓﻲ ﺗﺴﺠﻴﻞ اﻹﻳﺮادات اﻟﺘﻲ ﻛﺴﺒﺘﻬﺎ اﻟﺸﺮﻛﺔ وﻟﻜﻨﻬﺎ ﻟﻢ ﺗﺘﻠﻖ اﻟﻨﻘﺪ ﻣﻨﻬﺎ‪.‬‬
‫ﻋﻤﻮﻣﺎ )‪.(GAAP‬‬
‫ﻛﻤﺎ أﻧﻬﺎ ﻻ ﺗﻄﺎﺑﻖ اﻟﻨﻔﻘﺎت ﻣﻊ اﻹﻳﺮادات اﻟﻤﻜﺘﺴﺒﺔ‪ .‬ﻻ ﺗﺘﻮاﻓﻖ اﻟﻤﺤﺎﺳﺒﺔ ﻋﻠﻰ أﺳﺎس اﻟﻨﻘﺪ ﻣﻊ اﻟﻤﺒﺎدئ اﻟﻤﺤﺎﺳﺒﻴﺔ اﻟﻤﻘﺒﻮﻟﺔ ً‬
‫ﻳﺴﺘﺨﺪم اﻷﻓﺮاد وﺑﻌﺾ اﻟﺸﺮﻛﺎت اﻟﺼﻐﻴﺮة اﻟﻤﺤﺎﺳﺒﺔ ﻋﻠﻰ أﺳﺎس ﻧﻘﺪي‪ .‬إن اﻷﺳﺎس اﻟﻨﻘﺪي ﻟﻪ ﻣﺎ ﻳﺒﺮرﻩ ﺑﺎﻟﻨﺴﺒﺔ ﻟﻠﺸﺮﻛﺎت اﻟﺼﻐﻴﺮة ﻷﻧﻪ ﻏﺎﻟﺒﺎ ﻣﺎ ﻳﻜﻮن‬
‫ﻟﺪﻳﻬﺎ ﻋﺪد ﻗﻠﻴﻞ ﻣﻦ اﻟﻤﺴﺘﺤﻘﺎت واﻟﺬﻣﻢ اﻟﺪاﺋﻨﺔ‪ .‬ﺗﺴﺘﺨﺪم اﻟﺸﺮﻛﺎت اﻟﻤﺘﻮﺳﻄﺔ واﻟﻜﺒﻴﺮة اﻟﻤﺤﺎﺳﺒﺔ ﻋﻠﻰ أﺳﺎس اﻻﺳﺘﺤﻘﺎق‪.‬‬
‫‪C. Recognizing Revenues and Expenses‬‬
‫‪It can be difficult to determine the amount of revenues and expenses to report in a given accounting period.‬‬
‫‪Two principles help in this task: the revenue recognition principle and the matching principle.‬‬

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 ‫ اﻻﻋﺘراف ﺑﺎﻹﻳرادات واﻟﻤصروفﺎت‬-‫ج‬
:‫ ﻫﻨﺎك ﻣﺒﺪأﻧﺎ ﻳﺴﺎﻋﺪان ﻓﻲ ﻫﺬﻩ اﻟﻤﻬﻤﺔ‬.‫ﻗﺪ ﻳﻜﻮن ﻣﻦ اﻟﺼﻌﺐ ﺗﺤﺪﻳﺪ ﻣﻘﺪار اﻹﻳﺮادات واﻟﻨﻔﻘﺎت اﻟﺘﻲ ﺳﻴﺘﻢ اﻹﺑﻼغ ﻋﻨﻬﺎ ﻓﻲ ﻓﺘﺮة ﻣﺤﺎﺳﺒﻴﺔ ﻣﻌﻴﻨﺔ‬
.‫ﻣﺒﺪأ اﻟﺘﻌﺮف ﻋﻠﻰ اﻹﻳﺮادات وﻣﺒﺪأ اﻟﻤﻄﺎﺑﻘﺔ‬
- REVENUE RECOGNITION PRINCIPLE
The revenue recognition principle dictates that companies recognize revenue in the accounting
period in which it is earned. In a service enterprise, revenue is considered to be earned at the time the
service is performed. To illustrate, assume that Dave’s Dry Cleaning cleans clothing on June 30 but
customers do not claim and pay for their clothes until the first week of July. Under the revenue
recognition principle, Dave’s earns revenue in June when it performed the service, rather than in July
when it received the cash. At June 30, Dave’s would report a receivable on its balance sheet and revenue
in its income statement for the service performed.

‫ﻣﺒﺪأ اﻻﻋﺘراف ﺑﺎﻹﻳرادات‬ -

،‫ ﻓﻲ ﻣﺆﺳﺴﺔ اﻟﺨﺪﻣﺎت‬.‫ﻳﻨص ﻣﺒﺪأ اﻻﻋﺘﺮاف ﺑﺎﻹﻳﺮادات ﻋﻠﻰ أن ﺗﻘﻮم اﻟﺸﺮﻛﺎت ﺑﺎﻻﻋﺘﺮاف ﺑﺎﻹﻳﺮادات ﻓﻲ اﻟﻔﺘﺮة اﻟﻤﺤﺎﺳﺒﻴﺔ اﻟﺘﻲ ﻳﺘﻢ ﺗﺤﻘﻴﻘﻬﺎ ﻓﻴﻬﺎ‬
‫ ﻳﻮﻧﻴﻮ‬30 ‫ ﺗﻘﻮم ﺑﺘﻨﻈﻴﻒ اﻟﻤﻼﺑﺲ ﻓﻲ‬Dave’s Dry Cleaning ‫ ﻟﻨﻔﺘﺮض أن ﺷﺮﻛﺔ‬،‫ ﻟﻠﺘﻮﺿﻴﺢ‬.‫ﺗﻌﺘﺒﺮ اﻹﻳﺮادات ﻣﻜﺘﺴﺒﺔ ﻓﻲ وﻗﺖ ﺗﻘﺪﻳﻢ اﻟﺨﺪﻣﺔ‬
‫ ﺗﺤﺼﻞ ﺷﺮﻛﺔ‬،‫ ﺑﻤﻮﺟﺐ ﻣﺒﺪأ اﻻﻋﺘﺮاف ﺑﺎﻹﻳﺮادات‬.‫وﻟﻜﻦ اﻟﻌﻤﻼء ﻻ ﻳﻄﺎﻟﺒﻮن ﺑﻤﻼﺑﺴﻬﻢ وﻳﺪﻓﻌﻮن ﺛﻤﻨﻬﺎ ﺣﺘﻰ اﻷﺳﺒﻮع اﻷول ﻣﻦ ﺷﻬﺮ ﻳﻮﻟﻴﻮ‬
Dave's ‫ ﺳﺘﻘﻮم‬،‫ ﻳﻮﻧﻴﻮ‬30 ‫ ﻓﻲ‬.‫ وﻟﻴﺲ ﻓﻲ ﺷﻬﺮ ﻳﻮﻟﻴﻮ ﻋﻨﺪﻣﺎ ﺗﻠﻘﺖ اﻷﻣﻮال اﻟﻨﻘﺪﻳﺔ‬،‫ ﻋﻠﻰ إﻳﺮادات ﻓﻲ ﺷﻬﺮ ﻳﻮﻧﻴﻮ ﻋﻨﺪﻣﺎ ﻗﺪﻣﺖ اﻟﺨﺪﻣﺔ‬Dave's
.‫ﺑﺎﻹﺑﻼغ ﻋﻦ اﻟﻤﺴﺘﺤﻘﺎت ﻓﻲ ﻣﻴﺰاﻧﻴﺘﻬﺎ اﻟﻌﻤﻮﻣﻴﺔ واﻹﻳﺮادات ﻓﻲ ﺑﻴﺎن اﻟﺪﺧﻞ اﻟﺨﺎص ﺑﻬﺎ ﻣﻘﺎﺑﻞ اﻟﺨﺪﻣﺔ اﻟﻤﻘﺪﻣﺔ‬
- MATCHING PRINCIPLE
Accountants follow a simple rule in recognizing expenses: “Let the expenses follow the revenues.” That is,
expense recognition is tied to revenue recognition. In the dry cleaning example, this principle means that Dave’s
should report the salary expense incurred in performing the June 30 cleaning service in the income statement for
the same period in which it recognizes the service revenue. The critical issue in expense recognition is when the
expense makes its contribution to revenue. This may or may not be the same period in which the expense is paid.
If Dave’s does not pay the salary incurred on June 30 until July, it would report salaries payable on its June 30
balance sheet.

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 ‫‪ -‬ﻣﺒﺪأ اﻟﻤطﺎﺑﻘﺔ‬
‫ﻳﺘﺒﻊ اﻟﻤﺤﺎﺳﺒﻮن ﻗﺎﻋﺪة ﺑﺴﻴﻄﺔ ﻓﻲ اﻻﻋﺘﺮاف ﺑﺎﻟﻨﻔﻘﺎت‪" :‬دع اﻟﻨﻔﻘﺎت ﺗﺘﺒﻊ اﻹﻳﺮادات"‪ .‬أي أن اﻻﻋﺘﺮاف ﺑﺎﻟﻤﺼﺮوﻓﺎت ﻳﺮﺗﺒط ﺑﺎﻻﻋﺘﺮاف ﺑﺎﻹﻳﺮادات‪ .‬ﻓﻲ‬
‫ﻣﺜﺎل اﻟﺘﻨﻈﻴﻒ اﻟﺠﺎف‪ ،‬ﻳﻌﻨﻲ ﻫﺬا اﻟﻤﺒﺪأ أﻧﻪ ﻳﺠﺐ ﻋﻠﻰ ‪ Dave‬اﻹﺑﻼغ ﻋﻦ ﻣﺼﺎرﻳﻒ اﻟﺮاﺗﺐ اﻟﻤﺘﻜﺒﺪة ﻓﻲ أداء ﺧﺪﻣﺔ اﻟﺘﻨﻈﻴﻒ ﻓﻲ ‪ 30‬ﻳﻮﻧﻴﻮ ﻓﻲ‬
‫ﺑﻴﺎن اﻟﺪﺧﻞ ﻟﻨﻔﺲ اﻟﻔﺘﺮة اﻟﺘﻲ ﺗﻌﺘﺮف ﻓﻴﻬﺎ ﺑﺈﻳﺮادات اﻟﺨﺪﻣﺔ‪ .‬اﻟﻤﺸﻜﻠﺔ اﻟﺤﺎﺳﻤﺔ ﻓﻲ اﻻﻋﺘﺮاف ﺑﺎﻟﻨﻔﻘﺎت ﻫﻲ ﻋﻨﺪﻣﺎ ﺗﺴﺎﻫﻢ اﻟﻨﻔﻘﺎت ﻓﻲ اﻹﻳﺮادات‪ .‬ﻗﺪ‬
‫ﺗﻜﻮن ﻫﺬﻩ أو ﻻ ﺗﻜﻮن ﻧﻔﺲ اﻟﻔﺘﺮة اﻟﺘﻲ ﻳﺘﻢ ﻓﻴﻬﺎ دﻓﻊ اﻟﻨﻔﻘﺎت‪ .‬إذا ﻟﻢ ﻳﺪﻓﻊ دﻳﻒ اﻟﺮاﺗﺐ اﻟﻤﺘﻜﺒﺪ ﻓﻲ ‪ 30‬ﻳﻮﻧﻴﻮ ﺣﺘﻰ ﻳﻮﻟﻴﻮ‪ ،‬ﻓﺴﻮف ﻳﻘﻮم ﺑﺎﻹﺑﻼغ‬
‫ﻋﻦ اﻟﺮواﺗﺐ اﻟﻤﺴﺘﺤﻘﺔ ﻓﻲ ﻣﻴﺰاﻧﻴﺘﻪ اﻟﻌﻤﻮﻣﻴﺔ ﻓﻲ ‪ 30‬ﻳﻮﻧﻴﻮ‪.‬‬
‫‪This practice of expense recognition is referred to as the matching principle. It dictates that efforts‬‬
‫‪(expenses) be matched with accomplishments (revenues). Illustration 1 GAAP relationships in revenue‬‬
‫‪and expense recognition.‬‬

‫‪4‬‬
 .‫وﻳﺸﺎر إﻟﻰ ﻣﻤﺎرﺳﺔ اﻻﻋﺘﺮاف ﺑﺎﻟﻨﻔﻘﺎت ﻫﺬﻩ ﺑﻤﺒﺪأ اﻟﻤﻄﺎﺑﻘﺔ‬
‫ ﻋﻼﻗﺎت ﻣﺒﺎدئ اﻟﻤﺤﺎﺳﺒﺔ اﻟﻤﻘﺒﻮﻟﺔ ﻋﻤﻮﻣﺎً ﻓﻲ اﻻﻋﺘﺮاف‬:1 ‫ اﻟﻤﺜﺎل اﻟﺘﻮﺿﻴﺤﻲ‬.(‫وﻳﻨص ﻋﻠﻰ ﻣﻄﺎﺑﻘﺔ اﻟﺠﻬﻮد )اﻟﻨﻔﻘﺎت( ﻣﻊ اﻹﻧﺠﺎزات )اﻹﻳﺮادات‬
‫ﺑﺎﻹﻳﺮادات واﻟﻤﺼﺮوﻓﺎت‬
D.THE BASICS OF ADJUSTING ENTRIES
In order for revenues and expenses to be reported in the correct period, companies make adjusting
entries at the end of the accounting period. Adjusting entries ensure that the revenue recognition and
matching principles are followed. Adjusting entries make it possible to report correct amounts on the
balance sheet and on the income statement. The trial balance—the first summarization of the
transaction data—may not contain up-to-date and complete data. This is true for several reasons:
1. Some events are not recorded daily because it is not efficient to do so. For example, companies do
not record the daily use of supplies or the earning of wages by employees.
2. Some costs are not recorded during the accounting period because they expire with the passage
of time rather than as a result of daily transactions. Examples are rent, insurance, and charges related to
the use of equipment.
3. Some items may be unrecorded. An example is a utility bill that the company will not receive until
the next accounting period.
A company must make adjusting entries every time it prepares financial statements. It analyzes each
account in the trial balance to determine whether it is complete and up-to-date. For example, the
company may need to make inventory counts of supplies. It may also need to prepare supporting
schedules of insurance policies, rental agreements, and other contractual commitments. Because the

5
 ‫‪adjusting and closing process can be time-consuming, companies often prepare adjusting entries after‬‬
‫‪the balance sheet date, but date them as of the balance sheet date.‬‬
‫‪Types of Adjusting Entries Adjusting entries are classified as either deferrals or accruals.‬‬

‫د‪.‬أﺳﺎﺳﻴﺎت ﺗﻌﺪﻳﻞ اﻹدﺧﺎﻻت‬

‫ﻣﻦ أﺟﻞ اﻹﺑﻼغ ﻋﻦ اﻹﻳﺮادات واﻟﻤﺼﺮوﻓﺎت ﻓﻲ اﻟﻔﺘﺮة اﻟﺼﺤﻴﺤﺔ‪ ،‬ﺗﻘﻮم اﻟﺸﺮﻛﺎت ﺑﺈﺟﺮاء ﺗﻌﺪﻳﻼت ﻓﻲ ﻧﻬﺎﻳﺔ اﻟﻔﺘﺮة اﻟﻤﺤﺎﺳﺒﻴﺔ‪ .‬ﻳﻀﻤﻦ ﺗﻌﺪﻳﻞ اﻹدﺧﺎﻻت‬
‫اﺗﺒﺎع ﻣﺒﺎدئ اﻻﻋﺘﺮاف ﺑﺎﻹﻳﺮادات واﻟﻤﻄﺎﺑﻘﺔ‪ .‬ﻳﺘﻴﺢ ﺗﻌﺪﻳﻞ اﻹدﺧﺎﻻت اﻹﺑﻼغ ﻋﻦ اﻟﻤﺒﺎﻟﻎ اﻟﺼﺤﻴﺤﺔ ﻓﻲ اﻟﻤﻴﺰاﻧﻴﺔ اﻟﻌﻤﻮﻣﻴﺔ وﻓﻲ ﺑﻴﺎن اﻟﺪﺧﻞ‪ .‬ﻗﺪ ﻻ‬
‫ﻳﺤﺘﻮي ﻣﻴﺰان اﻟﻤﺮاﺟﻌﺔ ‪ -‬وﻫﻮ اﻟﻤﻠﺨص اﻷول ﻟﺒﻴﺎﻧﺎت اﻟﻤﻌﺎﻣﻠﺔ ‪ -‬ﻋﻠﻰ ﺑﻴﺎﻧﺎت ﻣﺤﺪﺛﺔ وﻛﺎﻣﻠﺔ‪ .‬وﻫﺬا ﺻﺤﻴﺢ ﻟﻌﺪة أﺳﺒﺎب‪:‬‬
‫‪ .1‬ﻻ ﻳﺘﻢ ﺗﺴﺠﻴﻞ ﺑﻌﺾ اﻷﺣﺪاث ﻳﻮﻣﻴًﺎ ﻷﻧﻪ ﻟﻴﺲ ﻣﻦ اﻟﻜﻔﺎءة اﻟﻘﻴﺎم ﺑﺬﻟﻚ‪ .‬ﻋﻠﻰ ﺳﺒﻴﻞ اﻟﻤﺜﺎل‪ ،‬ﻻ ﺗﺴﺠﻞ اﻟﺸﺮﻛﺎت اﻻﺳﺘﺨﺪام اﻟﻴﻮﻣﻲ ﻟﻺﻣﺪادات أو‬
‫ﻛﺴﺐ اﻷﺟﻮر ﻣﻦ ﻗﺒﻞ اﻟﻤﻮﻇﻔﻴﻦ‪.‬‬
‫‪ .2‬ﺑﻌﺾ اﻟﺘﻜﺎﻟﻴﻒ ﻻ ﻳﺘﻢ ﺗﺴﺠﻴﻠﻬﺎ ﺧﻼل اﻟﻔﺘﺮة اﻟﻤﺤﺎﺳﺒﻴﺔ ﻷﻧﻬﺎ ﺗﻨﺘﻬﻲ ﺑﻤﺮور اﻟﻮﻗﺖ وﻟﻴﺲ ﻧﺘﻴﺠﺔ ﻟﻠﻤﻌﺎﻣﻼت اﻟﻴﻮﻣﻴﺔ‪ .‬وﻣﻦ اﻷﻣﺜﻠﺔ ﻋﻠﻰ ذﻟﻚ اﻹﻳﺠﺎر‬
‫واﻟﺘﺄﻣﻴﻦ واﻟﺮﺳﻮم اﻟﻤﺘﻌﻠﻘﺔ ﺑﺎﺳﺘﺨﺪام اﻟﻤﻌﺪات‪.‬‬
‫‪ .3‬ﻗﺪ ﺗﻜﻮن ﺑﻌﺾ اﻟﻌﻨﺎﺻﺮ ﻏﻴﺮ ﻣﺴﺠﻠﺔ‪ .‬وﻣﻦ اﻷﻣﺜﻠﺔ ﻋﻠﻰ ذﻟﻚ ﻓﺎﺗﻮرة اﻟﻤﺮاﻓﻖ اﻟﺘﻲ ﻟﻦ ﺗﺴﺘﻠﻤﻬﺎ اﻟﺸﺮﻛﺔ ﺣﺘﻰ اﻟﻔﺘﺮة اﻟﻤﺤﺎﺳﺒﻴﺔ اﻟﺘﺎﻟﻴﺔ‪.‬‬
‫ﻳﺠﺐ ﻋﻠﻰ اﻟﺸﺮﻛﺔ إﺟﺮاء إدﺧﺎﻻت ﺗﻌﺪﻳﻞ ﻓﻲ ﻛﻞ ﻣﺮة ﺗﻘﻮم ﻓﻴﻬﺎ ﺑﺈﻋﺪاد اﻟﺒﻴﺎﻧﺎت اﻟﻤﺎﻟﻴﺔ‪ .‬وﻳﻘﻮم ﺑﺘﺤﻠﻴﻞ ﻛﻞ ﺣﺴﺎب ﻓﻲ ﻣﻴﺰان اﻟﻤﺮاﺟﻌﺔ ﻟﺘﺤﺪﻳﺪ ﻣﺎ إذا‬
‫أﻳﻀﺎ إﻟﻰ إﻋﺪاد ﺟﺪاول داﻋﻤﺔ ﻟﻮﺛﺎﺋﻖ اﻟﺘﺄﻣﻴﻦ‬
‫ﻛﺎن ﻛﺎﻣﻼً وﺣﺪﻳﺜًﺎ‪ .‬ﻋﻠﻰ ﺳﺒﻴﻞ اﻟﻤﺜﺎل‪ ،‬ﻗﺪ ﺗﺤﺘﺎج اﻟﺸﺮﻛﺔ إﻟﻰ إﺟﺮاء ﻋﻤﻠﻴﺎت ﺟﺮد ﻟﻺﻣﺪادات‪ .‬وﻗﺪ ﺗﺤﺘﺎج ً‬
‫ﻧﻈﺮا ﻷن ﻋﻤﻠﻴﺔ اﻟﺘﻌﺪﻳﻞ واﻹﻏﻼق ﻳﻤﻜﻦ أن ﺗﺴﺘﻐﺮق وﻗﺘًﺎ ﻃﻮﻳﻼً‪ ،‬ﻓﻐﺎﻟﺒًﺎ ﻣﺎ ﺗﻘﻮم اﻟﺸﺮﻛﺎت ﺑﺈﻋﺪاد‬ ‫واﺗﻔﺎﻗﻴﺎت اﻹﻳﺠﺎر واﻻﻟﺘﺰاﻣﺎت اﻟﺘﻌﺎﻗﺪﻳﺔ اﻷﺧﺮى‪ً .‬‬
‫اﻋﺘﺒﺎرا ﻣﻦ ﺗﺎرﻳﺦ اﻟﻤﻴﺰاﻧﻴﺔ اﻟﻌﻤﻮﻣﻴﺔ‪.‬‬
‫إدﺧﺎﻻت اﻟﺘﻌﺪﻳﻞ ﺑﻌﺪ ﺗﺎرﻳﺦ اﻟﻤﻴﺰاﻧﻴﺔ اﻟﻌﻤﻮﻣﻴﺔ‪ ،‬وﻟﻜﻦ ﻳﺘﻢ ﺗﺄرﻳﺨﻬﺎ ً‬
‫أﻧﻮاع ﺿﺒط اﻹدﺧﺎﻻت ﻳﺘﻢ ﺗﺼﻨﻴﻒ إدﺧﺎﻻت اﻟﺘﻌﺪﻳﻞ إﻣﺎ ﻋﻠﻰ أﻧﻬﺎ ﺗﺄﺟﻴﻼت أو اﺳﺘﺤﻘﺎﻗﺎت‪.‬‬
‫‪1 Deferrals‬‬
‫‪Prepaid Expenses. Expenses paid in cash and recorded as assets before they are used or consumed.‬‬
‫‪2. Unearned Revenues.‬‬
‫‪Cash received and recorded as liabilities before revenue is earned. Accruals‬‬
‫‪1. Accrued Revenues. Revenues earned but not yet received in cash or recorded.‬‬
‫‪2. Accrued Expenses. Expenses incurred but not yet paid in cash or recorded.‬‬

‫اﻟﺘﺄﺟﻴﻼت ‪.1‬‬
‫اﻟﻨﻔﻘﺎت اﻟﻤﺪﻓﻮﻋﺔ ﻣﺴﺒﻘﺎ‪ .‬اﻟﻤﺼﺮوﻓﺎت اﻟﻤﺪﻓﻮﻋﺔ ﻧﻘﺪا وﺗﺴﺠﻴﻠﻬﺎ ﻛﺄﺻﻮل ﻗﺒﻞ اﺳﺘﺨﺪاﻣﻬﺎ أو اﺳﺘﻬﻼﻛﻬﺎ‪.‬‬
‫‪ .2‬اﻹﻳﺮادات ﻏﻴﺮ اﻟﻤﻜﺘﺴﺒﺔ‪.‬‬
‫اﻟﻨﻘﺪ اﻟﻤﺴﺘﻠﻢ واﻟﻤﺴﺠﻞ ﻛﺎﻟﺘﺰاﻣﺎت ﻗﺒﻞ اﻟﺤﺼﻮل ﻋﻠﻰ اﻹﻳﺮادات‪ .‬اﻟﻤﺴﺘﺤﻘﺎت‬
‫‪ .1‬اﻹﻳﺮادات اﻟﻤﺴﺘﺤﻘﺔ‪ .‬اﻹﻳﺮادات اﻟﻤﻜﺘﺴﺒﺔ وﻟﻜﻦ ﻟﻢ ﻳﺘﻢ اﺳﺘﻼﻣﻬﺎ ﺑﻌﺪ ﻧﻘﺪا أو ﺗﺴﺠﻴﻠﻬﺎ‪.‬‬
‫ﻧﻘﺪا أو ﺗﺴﺠﻴﻠﻬﺎ ﺑﻌﺪ‪.‬‬
‫‪ .2‬اﻟﻤﺼﺎرﻳﻒ اﻟﻤﺴﺘﺤﻘﺔ‪ .‬اﻟﻤﺼﺮوﻓﺎت اﻟﻤﺘﻜﺒﺪة وﻟﻜﻦ ﻟﻢ ﻳﺘﻢ دﻓﻌﻬﺎ ً‬
‫‪Summary:‬‬
‫‪1 Explain the time period assumption. The time period assumption assumes that the economic life of a‬‬
‫‪business is divided into artificial time periods.‬‬

‫‪6‬‬
 2 Explain the accrual basis of accounting. Accrual-basis accounting means that companies record events that
change a company’s financial statements in the periods in which those events occur, rather than in the periods in
which the company receives or pays cash.
3 Explain the reasons for adjusting entries. Companies make adjusting entries at the end of an accounting
period. Such entries ensure that companies record revenues in the period in which they are earned and that they
recognize expenses in the period in which they are incurred.
4 Identify the major types of adjusting entries. The major types of adjusting entries are deferrals (prepaid
expenses and unearned revenues), and accruals (accrued revenues and accrued expenses)

:‫ﻣﻠﺨﺺ‬
.‫ ﻳﻔﺘﺮض اﻓﺘﺮاض اﻟﻔﺘﺮة اﻟﺰﻣﻨﻴﺔ أن اﻟﺤﻴﺎة اﻻﻗﺘﺼﺎدﻳﺔ ﻟﻠﺸﺮﻛﺔ ﻣﻘﺴﻤﺔ إﻟﻰ ﻓﺘﺮات زﻣﻨﻴﺔ ﻣﺼﻄﻨﻌﺔ‬.‫ ﺷﺮح اﻓﺘﺮاض اﻟﻔﺘﺮة اﻟﺰﻣﻨﻴﺔ‬1
‫ اﻟﻤﺤﺎﺳﺒﺔ ﻋﻠﻰ أﺳﺎس اﻻﺳﺘﺤﻘﺎق ﺗﻌﻨﻲ أن اﻟﺸﺮﻛﺎت ﺗﺴﺠﻞ اﻷﺣﺪاث اﻟﺘﻲ ﺗﻐﻴﺮ اﻟﺒﻴﺎﻧﺎت اﻟﻤﺎﻟﻴﺔ ﻟﻠﺸﺮﻛﺔ ﻓﻲ‬.‫ ﺷﺮح أﺳﺎس اﻻﺳﺘﺤﻘﺎق اﻟﻤﺤﺎﺳﺒﻲ‬2
.‫ وﻟﻴﺲ ﻓﻲ اﻟﻔﺘﺮات اﻟﺘﻲ ﺗﺘﻠﻘﻰ ﻓﻴﻬﺎ اﻟﺸﺮﻛﺔ أو ﺗﺪﻓﻊ ﻧﻘﺪا‬،‫اﻟﻔﺘﺮات اﻟﺘﻲ ﺗﺤﺪث ﻓﻴﻬﺎ ﺗﻠﻚ اﻷﺣﺪاث‬
‫ وﺗﻀﻤﻦ ﻫﺬﻩ اﻹدﺧﺎﻻت أن ﺗﻘﻮم اﻟﺸﺮﻛﺎت ﺑﺘﺴﺠﻴﻞ‬.‫ ﺗﻘﻮم اﻟﺸﺮﻛﺎت ﺑﺈﺟﺮاء ﺗﻌﺪﻳﻼت ﻓﻲ ﻧﻬﺎﻳﺔ اﻟﻔﺘﺮة اﻟﻤﺤﺎﺳﺒﻴﺔ‬.‫ ـ ﺷﺮح أﺳﺒﺎب ﺗﻌﺪﻳﻞ اﻹدﺧﺎﻻت‬3
.‫اﻹﻳﺮادات ﻓﻲ اﻟﻔﺘﺮة اﻟﺘﻲ ﻳﺘﻢ اﻛﺘﺴﺎﺑﻬﺎ ﻓﻴﻬﺎ وأن ﺗﻌﺘﺮف ﺑﺎﻟﻤﺼﺮوﻓﺎت ﻓﻲ اﻟﻔﺘﺮة اﻟﺘﻲ ﻳﺘﻢ ﺗﻜﺒﺪﻫﺎ ﻓﻴﻬﺎ‬
‫ﻣﻘﺪﻣﺎ واﻹﻳﺮادات ﻏﻴﺮ‬
ً ‫ اﻷﻧﻮاع اﻟﺮﺋﻴﺴﻴﺔ ﻟﺘﻌﺪﻳﻞ اﻹدﺧﺎﻻت ﻫﻲ اﻟﺘﺄﺟﻴﻼت )اﻟﻤﺼﺮوﻓﺎت اﻟﻤﺪﻓﻮﻋﺔ‬.‫ اﻟﺘﻌﺮف ﻋﻠﻰ اﻷﻧﻮاع اﻟﺮﺋﻴﺴﻴﺔ ﻟﻤﺪﺧﻼت اﻟﻀﺒط‬4
(‫ واﻟﻤﺴﺘﺤﻘﺎت )اﻹﻳﺮادات اﻟﻤﺴﺘﺤﻘﺔ واﻟﻤﺼﺮوﻓﺎت اﻟﻤﺴﺘﺤﻘﺔ‬،(‫اﻟﻤﻜﺘﺴﺒﺔ‬