INTERMEDIAT ACCOUNTING ch 1 - ةطسوتمل...

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Unformatted text preview: ةطسوتملا ةبس¡حملا INTERMEDIAT ACCOUNTING ةيلامل¡ ر¢£اقتل¡و ¤ئ¡¥قل¡ FINANCIAL STATEMENTS AND FINANCIAL REPORTING VOCABIOLAR IES Financial Statement Reporting Essential Characteristic Accounting Identification Measurement Communication Information Economic Entities Interested تادرفملا يل¡¢ – ب¡سح £شك ةمئ¡ق ر¤ر¥¦ ي§¡§أ – ة¨ص¡خ ©ز¨م¢ ةفص ةª§¡«¢ ة¤وهلا ¬¤¬«¦ ­¡¨¥لا ®¡¯¦ا ت¡¢و°ع¢ د¡¯±قا – ة¤²¡ج¦ ت¡³´رش¢ تا¬ح´ µ±ه¢ VOCABIOLARI ES Parties Process Culminate Preparation Enterprise Investors Creditors Manager Union Government Agency Contrast managerial تادرفملا قير¡ جل¢عي £بك¤ي دا£¥إ ةي¦¢§¨ ةس©ؤª نيرمث¤سª ن«¬ئاد ري£ª ةمظ¬ª ةªوكحلا ة­«ه ®¯¢°مل¢¯ ى¦ادإ VOCABIOLARIES تادرفملا Analyzing Plan Control Evaluate Company Operation ¡¢حي – ةطخ £ط¤ي – هجوي ¥ظني - ¥¦قي §¨قي ةكرش - ة¦¢مع ¡¦غ©ª The essential characteristics of accounting are: 1. the identification, measurement, and communication of financial information about 2. Economic entities to 3. Interested parties. يه ةبساحمل¡ ة¢ساس£¤ صئا¥خ¡¤ : ة¦دا¥تق§¤ ¨©ªو¡¤ نع ة¢¡ام¡¤ ة«ول¬م¡¤ ­¢®و¯° ±ا¢ق° ف¦ر¬¯ ةمت²م¡¤ ³ر´ل¡ Financial Accounting: Is the process that culminates in the preparation of the financial reports on the enterprise for use by both internal and external parties. Users of these financial reports include investors, creditors, managers, unions, and government agencies. ةيلامل¡ ةبساحمل¡ : ةيراجتل¡ ةس¢ؤم£ل ة¤لامل¡ ¥ئ¡وقل¡ د¡¦عإ نع ةل§ؤسمل¡ ة¤£م¨ل¡ ©ه ªو¤«راخل¡§ ªو¤£¬¡¦ل¡ ªو­¦ختسمل¡ ا®¯­ دافتس¤ل . نمضت° ة¤لامل¡ ¥ئ¡وقل¡ ¡و­¦ختس­ : , , , , ة¤­وكحل¡ ±ا²¤®ل¡ ±اس¢ؤمل¡ ªوير¡د³¡ ªو¯ئ¡¦ل¡ ª§´مثتسمل¡ . Managerial Accounting: is the process of identifying, measuring, analyzing, and communicating financial information needed by management to plan, control, and evaluate a company’s operations....
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This note was uploaded on 01/16/2012 for the course UNKNOWN 1234 at Abraham Baldwin Agricultural College.

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INTERMEDIAT ACCOUNTING ch 1 - ةطسوتمل...

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