عرض العناصر حسب علامة : القوائم المالية
الثلاثاء, 15 مارس 2022 13:51
مصر للزيوت والصابون (MOSC)
معلومات إضافية
- مكتب المحاسبة دكتور عبد العزيز حجازي - محاسبون قانونيون ومستشارون
- إسم المحاسب أ.د. خالد عبد العزيز حجازي
- العضوية الدولية Crowe
- القطاع الصناعة
- الدولة مصر
- السنة 2022
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القوائم المالية
موسومة تحت
الثلاثاء, 15 مارس 2022 13:48
الزيوت المستخلصة ومنتجاتها (ZEOT)
معلومات إضافية
- مكتب المحاسبة عبد الرسول عبد الهادي عبد الرسول - محاسبون قانونيون وخبراء ضرائب
- إسم المحاسب د. عبد الرسول عبد الهادي
- العضوية الدولية غير موجود
- القطاع الصناعة
- الدولة مصر
- السنة 2022
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القوائم المالية
موسومة تحت
الثلاثاء, 15 مارس 2022 13:47
الشرقية ايسترن كومباني (EAST)
معلومات إضافية
- مكتب المحاسبة مازارز مصطفى شوقي
- إسم المحاسب دكتور / أحمد شوقي
- العضوية الدولية MAZARS
- القطاع الصناعة
- الدولة مصر
- السنة 2022
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القوائم المالية
موسومة تحت
الإثنين, 14 مارس 2022 12:15
مصر الجديدة للاسكان والتعمير (HELI)
معلومات إضافية
- مكتب المحاسبة بيكر تيلي وحيد عبد الغفار وشركاه
- إسم المحاسب وحيد عبد الغفار
- العضوية الدولية BakerTilly
- القطاع التعمير والاسكان
- الدولة مصر
- السنة 2022
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القوائم المالية
موسومة تحت
الإثنين, 14 مارس 2022 12:14
القاهرة للإستثمار والتنمية العقارية (CIRA)
معلومات إضافية
- مكتب المحاسبة عز الدين ودياب وشركاؤهم
- إسم المحاسب تامر عبد التواب
- العضوية الدولية PWC
- القطاع التعمير والاسكان
- الدولة مصر
- السنة 2022
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القوائم المالية
موسومة تحت
الثلاثاء, 24 مايو 2022 12:34
رسالة ماجستير: تطبيق نظم محاسبة الموادر البشرية في الشركات المساهمة العامة بدولة الكويت
أصبحت المجتمعات في العصر الراهن تتحول إلى اقتصاد مبني على المعرفة، إذ يتطلب خدمات تكنولوجية عالية المستوى وتقنيات متطورة جداً ناتجة عن الاكتشافات العلمية الحديثة المتطورة، وبالتالي يتطلب عمالة بشرية على مستوى عالٍ من التعليم والتدريب والخبرة في مجالات التخصص
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رسائل ماجستير و دكتوراة
الثلاثاء, 24 مايو 2022 12:38
رسالة ماجستير: أثر الشريك الإستراتيجي على الأداء المالي والأداء التشغيلي والجاذبية الإستثمارية للشركة
هدفت هذه الدراسة إلى بيان وتقييم أثر الشريك الاستراتجي على الأداء المالي والتشغيلي والجاذبية الإستثمارية للشركة، للفترة الواقعة بين عامي 2000 و 2009، وتم التحقق من هذا الهدف عن طريق التحليل المالي بالنسب المالية التي بلغ عددها (20) نسبة للبيانات والقوائم المالية للشركات عينة الدراسة والبالغ عددها (6) شركات وهي تمثل كامل مجتمع الشركات التي تم خصخصتها بأسلوب الشراكة الاستراتيجية مع نهاية العام 2009.
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رسائل ماجستير و دكتوراة
الثلاثاء, 24 مايو 2022 12:39
رسالة ماجستير: مدى التزام مؤسسة المدن الصناعية الأردنية بتطبيق المعايير الدولية للتقارير المالية
هدفت هذه الدراسة إلى التعرف على مفهوم معايير المحاسبة والإبلاغ المالي الدولية وتفسيراتها ونطاق تطبيقها ومدى التزام وتقيد مؤسسة المدن الصناعية الأردنية ذات الاستقلال المالي والإداري بتطبيقها عند إعداد التقارير المالية وكيفية إجراءات التطبيق من حيث (القياس، والاعتراف، والعرض، والإفصاح).
معلومات إضافية
- البلد الأردن
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رسائل ماجستير و دكتوراة
الأحد, 03 أبريل 2022 10:14
أثر مبادئ المحاسبة على القوائم المالية
معلومات إضافية
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المحتوى بالإنجليزية
The Effect of Accounting Principles on Financial Statements
Now that you have been introduced to many of the underlying accounting principles and concepts, let's examine what they mean for a company's financial reporting.
Distributing a complete set of financial statements
The accounting profession believes that a single financial statement is not sufficient for someone to understand a company's financial affairs. Therefore, if a company releases its financial statement(s) to someone outside of the company, it should distribute a set of financial statements containing the following:
Income statement
Statement of comprehensive income
Balance sheet
Statement of stockholders' (or owner's) equity
Statement of cash flows
Notes to the financial statements
The balance sheet reports the assets, liabilities, and stockholders' equity as of the final moment of the accounting period (December 31, June 30, etc.).
The other financial statements report the amounts that occurred throughout the accounting period shown in the heading (year ended December 31, three months ended June 30, etc.).
The notes to the financial statements are referenced on each financial statement to inform the user that the notes are an integral part of each financial statement. The notes are necessary because a company's business activity cannot be communicated completely by the amounts appearing on the face of the financial statements.
In addition to complying with US GAAP, corporations with capital stock that is traded on a stock exchange must also comply with some additional rules and communication required by the U.S. Securities and Exchange Commission (SEC). Regular U.S. corporations must also comply with federal and state income tax reporting regulations.
Accrual Method of Accounting
To properly (report) revenues and expenses on the income statement, and assets and liabilities on the balance sheet, companies must use the accrual method of accounting (or accrual accounting). The following examples illustrate accrual accounting:
Revenues are reported on the income statement when they have been earned. Generally, this means there will also be a related asset reported on the company's balance sheet, such as cash or accounts receivable. In accounting terminology, the revenues and the related asset are recognized (reported on the financial statements) when the revenues and asset have been earned.
A simple example of revenue recognition occurs when a company completes a service for $5,000 on December 28. On the same day, the company bills the customer $5,000 with credit terms of net 30 days. A month later (on January 29) the company receives the $5,000.
On December 28, the company records a $5,000 increase in its current asset account Accounts Receivable and a $5,000 increase in its income statement account Revenues Earned. On January 29, when the company receives the $5,000, it will increase its cash by $5,000 and will reduce its accounts receivable by $5,000.
Expenses are reported (recognized) on the income statement when an expense occurs. The date of the company's payment to the vendor is not relevant.
To illustrate, assume that a company incurs a $3,000 repair expense on December 26. On December 28, the company receives the vendor's invoice stating that the bill is to be paid within 15 days. On January 8, the company pays $3,000 to the vendor.
The company must record the $3,000 increase in its expenses and liabilities as of December 26 or 28. When the company pays the vendor $3,000 on January 8, the company will decrease its cash balance and will decrease its liabilities.
In short, the company's financial statements are more complete when the accrual method is used.
To comply with the accrual method, companies record adjusting entries as of the final day of the accounting period. Adjusting entries make certain that the proper amount of expenses and liabilities, and the proper amount of revenues and assets, are reported on the appropriate period's financial statements.
Revenues Reported on the Income Statement
Under the accrual method, revenues are reported or recognized on the company's income statement for the period in which the revenues were earned.
Depending on the transactions, revenues may be earned and reported on a company's income statements at any of the following times:
Before receiving the money from customers (sales and services were provided on credit)
At the time customers pay (cash sales)
After money is received from customers (some future services were required)
To achieve the accrual method, companies will make the following revenue-related adjusting entries at the end of the accounting period to:
Accrue revenues (and the related receivables) that were earned, but the company had not yet billed the customer
Defer revenues (and the related liabilities) for money received from customers, but not yet earned by the company
In 2014, the FASB issued an Accounting Standards Update (ASU) entitled Revenue from Contracts with Customers (Topic 606) which provides extensive guidance for reporting revenues on the income statement.
Expenses Reported on the Income Statement
Under the accrual method, expenses are to be reported (recognized) on the company's income statement during the accounting period in which the expenses:
Were caused by revenues (e.g., matching the cost of goods sold and sales commissions with the related revenues)
Expired or were used up (e.g., matching prepaid insurance to the accounting periods in which the prepaid amount had expired; systematically allocating the cost of equipment used in the business to the accounting periods in the equipment's useful life)
Had no future economic benefit that could be measured (e.g., advertising expense, office salaries, research expenses)
To achieve the accrual method, companies will make accrual, deferral, depreciation, and other adjusting entries for expenses at the end of each accounting period.
To learn more, visit our Explanation of Income Statement.
Assets Reported on the Balance Sheet
The cost principle (or historical cost principles) means that a company's assets are recorded at their cost at the time of the transaction. Once recorded, the cost of most assets (some marketable investment securities are an exception) will not be increased because of inflation or increases in market value.
To illustrate, assume that 18 years ago a company purchased a parcel of land for its future use at a cost of $50,000. Today, the market value of the land is $300,000. The company's current balance sheet will report the land at its cost of $50,000.
A company that sells goods will report its inventory at its cost, not at the sales value.
The cost principle prevents a company from recording and reporting its talented employees as assets. Similarly, a company's brands and logos that were developed internally and enhanced through advertising expenses cannot be reported as assets.
If an asset's fair value drops below its book or carrying value, the asset's book value may have to be decreased and an impairment loss reported on the income statement.
Liabilities Reported on the Balance Sheet
Liabilities are a company's obligations resulting from a past transaction. Typical liabilities include accounts payable, notes or loans payable, wages payable, interest payable, taxes payable, customer deposits, deferred revenue, and more.
At the end of each accounting period, there will be amounts owed by a company, but the company has not yet been billed or has not yet processed the transaction. A few examples include:
Interest on loans payable
Electricity and gas charges
Wages for hourly paid employees that have been earned but not yet processed
Repair work that was recently done by a contractor
These obligations and the related expense must be recorded for the financial statements to be complete and to comply with the accrual method of accounting. This is done with accrual-type adjusting entries.
Stockholders' Equity Reported on the Balance Sheet
Stockholders' equity or shareholders' equity is the difference between the amount of a corporation's assets and liabilities that are reported on the balance sheet. (Owner's equity is the difference between a sole proprietorship's assets and liabilities.)
Since most of a company's assets are reported at cost (or lower), the amount reported as stockholders' equity is not an indicator of the corporation's market value. Picture a service business that has developed amazing software that generates huge fees with little expenses and the owners draw out most of the profits. As a result, this service business is extremely valuable but has only a small amount reported on its balance sheet for assets and stockholders' equity.
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الأربعاء, 19 يناير 2022 07:48
مقدمة في المحاسبة المالية
مقدمة في المحاسبة المالية
معلومات إضافية
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المحتوى بالإنجليزية
Introduction to Financial Accounting
Financial accounting is a specialized branch of accounting that keeps track of a company's financial transactions. Using standardized guidelines, the transactions are recorded, summarized, and presented in a financial report or financial statement such as an income statement or a balance sheet.
Companies issue financial statements on a routine schedule. The statements are considered external because they are given to people outside of the company, with the primary recipients being owners/stockholders, as well as certain lenders. If a corporation's stock is publicly traded, however, its financial statements (and other financial reportings) tend to be widely circulated, and information will likely reach secondary recipients such as competitors, customers, employees, labor organizations, and investment analysts.
It's important to point out that the purpose of financial accounting is not to report the value of a company. Rather, its purpose is to provide enough information for others to assess the value of a company for themselves.
Because external financial statements are used by a variety of people in a variety of ways, financial accounting has common rules known as accounting standards and as generally accepted accounting principles (GAAP). In the U.S., the Financial Accounting Standards Board (FASB) is the organization that develops the accounting standards and principles. Corporations whose stock is publicly traded must also comply with the reporting requirements of the Securities and Exchange Commission (SEC), an agency of the U.S. government.
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Double Entry and Accrual Accounting
At the heart of financial accounting is the system known as double entry bookkeeping (or "double entry accounting"). Each financial transaction that a company makes is recorded by using this system.
The term "double entry" means that every transaction affects at least two accounts. For example, if a company borrows $50,000 from its bank, the company's Cash account increases, and the company's Notes Payable account increases. Double entry also means that one of the accounts must have an amount entered as a debit, and one of the accounts must have an amount entered as a credit. For any given transaction, the debit amount must equal the credit amount. (To learn more about debits and credits, visit our Explanation of Debits & Credits.)
The advantage of double-entry accounting is this: at any given time, the balance of a company's asset accounts will equal the balance of its liability and stockholders' (or owner's) equity accounts. (To learn more on how this equality is maintained, visit our Explanation of Accounting Equation.)
Financial accounting is required to follow the accrual basis of accounting (as opposed to the "cash basis" of accounting). Under the accrual basis, revenues are reported when they are earned, not when the money is received. Similarly, expenses are reported when they are incurred, not when they are paid. For example, although a magazine publisher receives a $24 check from a customer for an annual subscription, the publisher reports as revenue a monthly amount of $2 (one-twelfth of the annual subscription amount). In the same way, it reports its property tax expense each month as one-twelfth of the annual property tax bill.
By following the accrual basis of accounting, a company's profitability, assets, liabilities and other financial information is more in line with economic reality. (To learn more about the accrual basis of accounting, visit our Explanation of Adjusting Entries.)
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Accounting Principles
If financial accounting is going to be useful, a company's reports need to be credible, easy to understand, and comparable to those of other companies. To this end, financial accounting follows a set of common rules known as accounting standards or generally accepted accounting principles (GAAP, pronounced "gap").
GAAP is based on some basic underlying principles and concepts such as the cost principle, matching principle, full disclosure, going concern, economic entity, conservatism, relevance, and reliability. (To learn more about the basic principles, visit our Explanation of Accounting Principles.)
GAAP, however, is not static. It includes some very complex standards that were issued in response to some very complicated business transactions. GAAP also addresses accounting practices that may be unique to particular industries, such as utility, banking, and insurance. Often these practices are a response to changes in government regulations of the industry.
GAAP includes many specific pronouncements as issued by the Financial Accounting Standards Board (FASB, pronounced "fas-bee"). The FASB is a non-government group that researches current needs and develops accounting rules to meet those needs. (To learn more about FASB and its accounting pronouncements, visit our www.FASB.org.)
In addition to following the provisions of GAAP, any corporation whose stock is publicly traded is also subject to the reporting requirements of the Securities and Exchange Commission (SEC), an agency of the U.S. government. These requirements mandate an annual report to stockholders as well as an annual report to the SEC. The annual report to the SEC requires that independent certified public accountants audit a company's financial statements, thus giving assurance that the company has followed GAAP.
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Financial Statements
Financial accounting generates the following general-purpose, external, financial statements:
Income statement (sometimes referred to as "results of operations" or "earnings statement" or "profit and loss [P&L] statement")
Statement of comprehensive income
Balance sheet (sometimes referred to as "statement of financial position")
Statement of cash flows (sometimes referred to as "cash flow statement")
Statement of stockholders' equity
Income Statement
The income statement reports a company's profitability during a specified period of time. The period of time could be one year, one month, three months, 13 weeks, or any other time interval chosen by the company.
The main components of the income statement are revenues, expenses, gains, and losses. Revenues include such things as sales, service revenues, and interest revenue. Expenses include the cost of goods sold, operating expenses (such as salaries, rent, utilities, advertising), and nonoperating expenses (such as interest expense). If a corporation's stock is publicly traded, the earnings per share of its common stock are reported on the income statement. (To learn more about the income statement, visit our Explanation of Income Statement.)
Statement of Comprehensive Income
The statement of comprehensive income covers the same period of time as the income statement, and consists of two major sections:
Net income (taken from the income statement)
Other comprehensive income (adjustments involving foreign currency translation, hedging, and postretirement benefits)
The sum of these two amounts is known as comprehensive income.
The amount of other comprehensive income is added/subtracted from the balance in the stockholders' equity account Accumulated Other Comprehensive Income.
Balance Sheet
The balance sheet is organized into three parts: (1) assets, (2) liabilities, and (3) stockholders' equity at a specified date (typically, this date is the last day of an accounting period).
The first section of the balance sheet reports the company's assets and includes such things as cash, accounts receivable, inventory, prepaid insurance, buildings, and equipment. The next section reports the company's liabilities; these are obligations that are due at the date of the balance sheet and often include the word "payable" in their title (Notes Payable, Accounts Payable, Wages Payable, and Interest Payable). The final section is stockholders' equity, defined as the difference between the amount of assets and the amount of liabilities. (To learn more about the balance sheet, visit our Explanation of Balance Sheet.)
Statement of Cash Flows
The statement of cash flows explains the change in a company's cash (and cash equivalents) during the time interval indicated in the heading of the statement. The change is divided into three parts: (1) operating activities, (2) investing activities, and (3) financing activities.
The operating activities section explains how a company's cash (and cash equivalents) have changed due to operations. Investing activities refer to amounts spent or received in transactions involving long-term assets. The financing activities section reports such things as cash received through the issuance of long-term debt, the issuance of stock, or money spent to retire long-term liabilities. (To learn more about the statement of cash flows, visit our Explanation of Cash Flow Statement.)
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