..... اللهم صلي وسلم على سيدنا محمد وعلى أهله وصحبة وسلم ...
..... اللهم صلي وسلم على سيدنا محمد وعلى أهله وصحبة وسلم ...
هنا سوف
ندخل في بداية العمل المحاسبي بنوع من التبسيط والشرح الميسر الذي
إن شاء الله سوف يضع لك صورة جيدة عن أدوات علم المحاسبة ويجعلك
تستعملها بإتقان.
العمل المحاسبي The Accounting Work.
أمثلة للتدريب 03 Training
Example:
Company Transaction:
Oct.
Oct. 1, 2013. Rabah Co. invested $ 55,000 cash, a $20,000 computer system and $ 8,000 of office equipment in the business.
Oct. 2, 2013. Paid $ 3,000 cash for four month's rent.( Debit prepaid rent for $3,300 ).
Oct. 3, 2013. Purchased $1,420 of computer supplies on credit from emirates office products.
Oct. 5, 2013. Paid $ 2,220 cash for one year's premium on a property and liability insurance policy. (Debit prepaid Insurance for $ 2,220 ).
Oct. 6, 2013. Billed easy leasing $ 4,800 for services performed in installing a new Web server.
Oct. 8, 2013. Paid $ 1,420 cash for the computer supplies purchased from Emirates Office Products on October 3.
Oct. 12, 2013. Billed Easy leasing another $ 1,400 for services performed.
Oct.15, 2013. Received $ 4,800 cash from Emirates leasing on its account.
Oct.17, 2013. Paid $ 805 cash to repair computer equipment damaged when moving it.
Oct. 20, 2013. Paid $ 1,940 cash for an advertisement in the local newspaper.
Oct. 22, 2013. Received $1,400 cash from Emirates leasing on it's account.
Oct. 28, 2013. Billed Emaar Company $ 5,208 for services performed.
Oct. 31, 2013. Paid $ 875 cash for employee wages for seven days' work.
Oct, 31, 2013. Rabah Co. withdrew $ 3,600 Cash for personal use.
Nov. 1, 2013. Reimbursed Rabeh Co. in cash for business automobile mileage allowance (Rabeah Co. Logged 1,000 Miles at $ 0.32 per mile).
Nov. 2, 2013. Received $ 4,633 cash from Ahmed Corporation for computer services performed.
Nov. 5, 2013. Purchase computer supplies for $1,125 cash from Emirates Office products.
Nov. 8, 2013. Billed Al Nakheel Company $ 5,668 for services performed.
Nov. 18, 2013. Received 42,208 cash from Emaar Company as partial payment of the October 28 bill.
Nov. 22, 2013. Donated $ 250 cash to the united way in the company's name.
Nov. 24, 2013. Completed work for leesa Engineering Company and sent it a bill for $ 3,950.
Nov. 28, 2013. Reimbursed Rabah Co. in cash for business automobile mileage (1,200 miles at $ 0.32 per mile)
Nov. 30, 2013. Paid $ 1,750 cash for Employee wages for 14 days' work.
Nov. 30, 2013. Rabah Co. withdrew $ 2,000 cash for personal use.
| Date | Account Title | Debit | Credit |
| Oct. 1, 2013. |
Cash Computer System Office Equipment Rabah Co., Capital |
55,000 20,000 8,000 |
83,000 |
| Oct. 2, 2013. |
Prepaid Rent Cash |
3,300 |
3,300 |
| Oct. 3, 2013. |
Computer Supplies Accounts Payable |
1,420 |
1,420 |
| Oct. 5, 2013. |
Prepaid Insurance Cash |
2,220 |
2,220 |
| Oct. 6, 2013. |
Accounts Receivable Service Revenue |
4,800 |
4,800 |
| Oct. 8, 2013. |
Accounts Payable Cash |
1,420 |
1,420 |
| Oct. 12, 2013. |
Accounts Receivable Service Revenue |
1,400 |
1,400 |
| Oct.15, 2013. |
Cash Accounts Receivable |
4,800 |
4,800 |
| Oct.17, 2013. |
Repairs Expense Cash |
805 |
805 |
| Oct. 20, 2013. |
Advertising Expense Cash |
1,940 |
1,940 |
| Oct. 22, 2013. |
Cash Accounts Receivable |
1,400 |
1,400 |
| Oct. 28, 2013. |
Accounts Receivable Service Revenue |
5,208 |
5,208 |
| Oct. 31, 2013. |
Wages Expense Cash |
875 |
875 |
| Oct, 31, 2013. |
Rabah Co., Withdrawals Cash |
3,600 |
3,600 |
| Nov. 1, 2013. |
Mileage Expense Cash |
320 |
320 |
| Nov. 2, 2013. |
Cash Service Revenue |
4,633 |
4,633 |
| Nov. 5, 2013. |
Computer Supplies Cash |
1,125 |
1,125 |
| Nov. 8, 2013. |
Accounts Receivable Service Revenue |
5,668 |
5,668 |
| Nov. 18, 2013. |
Cash Accounts Receivable |
42,208 |
42,208 |
| Nov. 22, 2013. |
Donation Expense Cash |
250 |
250 |
| Nov. 24, 2013. |
Accounts Receivable Service Revenue |
3,950 |
3,950 |
| Nov. 28, 2013. |
Mileage Expense Cash |
384 |
384 |
| Nov. 30, 2013. |
Wages Expense Cash |
1,750 |
1,750 |
| Nov. 30, 2013. |
Rabah Co., Withdrawals Cash |
2,000 |
2,000 |
| Date | Account Title | Debit | Credit |
| Oct. 1, 2013. Rabah Co. invested $ 55,000 cash, a $20,000 computer system and $ 8,000 of office equipment in the business | 83,000 | 83,000 | |
| Oct. 2, 2013. Paid $ 3,300 cash for four month's rent.( Debit prepaid rent for $3,300 ). | 3,300 | 3,300 | |
| Oct. 3, 2013. Purchased $1,420 of computer supplies on credit from emirates office products. | 1,420 | 1,420 | |
| Oct. 5, 2013. Paid $ 2,220 cash for one year's premium on a property and liability insurance policy. (Debit prepaid Insurance for $ 2,220 ). | 2,220 | 2,220 | |
|
Oct. 6, 2013. Billed easy leasing $ 4,800 for services performed in installing a new Web server. |
4,800 | 4,800 | |
|
Oct. 8, 2013. Paid $ 1,420 cash for the computer supplies purchased from Emirates Office Products on October 3. |
1,420 | 1,420 | |
|
Oct. 12, 2013. Billed Easy leasing another $ 1,400 for services performed. |
1,400 | 1,400 | |
|
Oct.15, 2013. Received $ 4,800 cash from Emirates leasing on its account. |
4,800 | 4,800 | |
|
Oct.17, 2013. Paid $ 805 cash to repair computer equipment damaged when moving it. |
805 | 805 | |
|
Oct. 20, 2013. Paid $ 1,940 cash for an advertisement in the local newspaper. |
1,940 | 1,940 | |
|
Oct. 22, 2013. Received $1,400 cash from Emirates leasing on it's account. |
1,400 | 1,400 | |
|
Oct. 28, 2013. Billed Emaar Company $ 5,208 for services performed. |
5,208 | 5,208 | |
|
Oct. 31, 2013. Paid $ 875 cash for employee wages for seven days' work. |
875 | 875 | |
|
Oct, 31, 2013. Rabah Co. withdrew $ 3,600 Cash for personal use. |
3,600 | 3,600 | |
|
Nov. 1, 2013. Reimbursed Rabeh Co. in cash for business automobile mileage allowance (Rabeah Co. Logged 1,000 Miles at $ 0.32 per mile). |
320 | 320 | |
|
Nov. 2, 2013. Received $ 4,633 cash from Ahmed Corporation for computer services performed. |
4,633 | 4,633 | |
|
Nov. 5, 2013. Purchase computer supplies for $1,125 cash from Emirates Office products. |
1,125 | 1,125 | |
|
Nov. 8, 2013. Billed Al Nakheel Company $ 5,668 for services performed. |
5,668 | 5,668 | |
|
Nov. 18, 2013. Received 42,208 cash from Emaar Company as partial payment of the October 28 bill. |
42,208 | 42,208 | |
|
Nov. 22, 2013. Donated $ 250 cash to the united way in the company's name. |
250 | 250 | |
|
Nov. 24, 2013. Completed work for leesa Engineering Company and sent it a bill for $ 3,950. |
3,950 | 3,950 | |
|
Nov. 28, 2013. Reimbursed Rabah Co. in cash for business automobile mileage (1,200 miles at $ 0.32 per mile) |
384 | 384 | |
|
Nov. 30, 2013. Paid $ 1,750 cash for Employee wages for 14 days' work. |
1,750 | 1,750 | |
|
Nov. 30, 2013. Rabah Co. withdrew $ 2,000 cash for personal use. |
2,000 | 2,000 |
===================================
إذا كنت تبحث عن شيء معين او محاسبة على الماشي على السريع ولا
تريد بذل أي جهد في محاولة الصبر والقراءة والفهم فأنصحك بعدم
متابعة ما يكتب.
يراعى أخذ المواضيع المدرجة بالترتيب حتى تعم الفائدة وتفهم
المواضيع بشكل أكثر. حيث أن هذا الترتيب مدروس.
هذه المادة المقدمة تعتبر جزء من الأجزاء المطبوعة من دورة
المحاسبة من البداية للأحتراف.
جديد الموقع دليل المحاسبة .
تحديث كامل وشامل للمصطلحات المالية .
الموقع غير مسؤول عن محتوى الإعلانات حيث إنها تأتي من المصدر .
لا تبخلو علينا في الملاحظات عن أي اخطاء في الموقع .
للاسئلةوالأستفسارات يرجى المراسلةإلى:
info@f2aw.com
أو
finance4a@gmail.com
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أو الأشتراك في صفحتنا على الفيس بوك أضغط على الصورة.
أو الأشتراك في مجموعة المحاسب العربي بالضغط هنا
أمثلة للتدريب 04. 
المحاسبة
القائمة الرئيسية.
أمثلة للتدريب 02.