الدورة المحاسبية

الإيرادات غير المكتسبة في المحاسبة | شرح مع أمثلة عملية وقيود يومية

الإيراد غير المكتسب (Unearned Revenue) هو فلوس الشركة استلمتها من العميل قبل ما تقدّم الخدمة أو السلعة. 📌 المحاسبة بتعتبر الفلوس دي مش...

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الدورة المحاسبية

المصروفات المدفوعة مقدماً: شرح مبسط مع أمثلة عملية وقيود اليومية

thanaa.sallam

المصروف المدفوع مقدماً = فلوس اتدفعت من بدري (قبل ما نستفيد منها). يعني الشركة دفعت قيمة خدمة أو منفعة تخص فترات جاية، فبنقسمها: الجزء ...

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الدورة المحاسبية

التسويات الجردية في المحاسبة: شرح مبسط مع أمثلة عملية مبسطة

thanaa.sallam

📌 ليه بنعمل تسويات جردية؟ لأن نظام الاستحقاق (Accrual B asis) بيقول إننا لازم نسجل الإيرادات والمصروفات في الفترة اللي تخصها، مش وقت ال...

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الدورة المحاسبية

ميزان المراجعة قبل التسوية: شرح مبسط مع أمثلة عملية

thanaa.sallam

1) معنى ميزان المراجعة قبل التسوية (Unadjusted Trial Balance) ميزان المراجعة قبل التسوية هو جدول تُجمع فيه أرصدة جميع حسابات دفتر الأستاذ ...

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الدورة المحاسبية

من قيود اليومية إلى دفتر الأستاذ: شرح مبسط للترحيل المحاسبي خطوة بخطوة

thanaa.sallam

1️⃣ دفتر اليومية (Journal) دفتر اليومية (Journal): هو سجل أولي بنكتب فيه كل العمليات اليومية بالتفصيل. زي "الدفتر اليومي" بتاعك، ...

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