By The Name Of Allah The Most Beneficent The Most Merciful
1- Accounting: the information system that identifies, records, and communicates the economic events of an organization to interested users.
2- Assets: resources owned by a business.
3-Balance sheet: a financial statement that reports the assets, liabilities, and owner's equity at a specific date.
4- Expenses: the cost of assets consumed or services used in the process of earning revenue.
5- Income statement: a financial statement that presents the revenues and expenses and resulting net income or net lossof a company for a specific period of time.
6- Liabilities: creditorship claims on total assets.
7- Net income: The amount by which revenues exceed expenses.
8- Net loss: The amount by which expenses exceed revenues.
9- Owner's equity: The ownership claim on total assets
10- Owner's equity statement: A financial statement that summarizes the changes in owner's equity for a specific period of time.
11-Revenues: The gross increase in owner's equity resulting from business activities entered into for the purpose of earning income.
12- Statement of cash flows: A financial statement that summarizes information about cash inflows (receipts) and cash outflows (payments) for a specific period of time.
13- journal: An accounting record in which transactions are initially recorded in chronological order.
14-General journal: The most basic form of journal.
15- Ledger: The entire group of accounts maintained by a company.
16- General ledger: A ledger that contains all asset, liability, and owner's equity accounts.
17- Trial Balance: A list of accounts and their balances at a given time.
التعريفات هي: المحاسبة, الأصول, الميزانية,المصروفات,قائمة الدخل,الألتزامات, صافى الأرباح,الخسارة, حقوق الملكية, قائمة حقوق المساهمين,
الأيرادات, قائمة التدفق النقدى, .....,دفتر اليومية,....,دفتر الأستاذ,ميزان المراجعة
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