شرح منهج محاسبة مالية ـ تجارة انجليزي

شرح منهج محاسبة مالية  ـ تجارة انجليزي
english commerce financial accounting

Accounts receivable ( A/R )
اوراق قبض
A/c = account حساب
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Allowance for doubtful accountS
حساب ديون مشكوك في تحصيلها

Bad debts expenses
مصروفات ديون معدومة
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Adjusting Entries
قيود التسوية

Prepaid expenses
مصروفات مدفوعه مقدما

accrued expenses
المصاريف المستحقة

unearned revenue
ايراد مقدم

accrued revenue
الإيرادات المستحقة

prepaid rent A/c
حساب ايجار مدفوع مقدما
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Journal entry

Accounts receivable A/C xx
sales A/C xx

Bad debts expenses xx
Allowance for doubtful accountS xx
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Prepaid expenses A/C xx
cash A/C xx

rent expenses A/C xx
Prepaid expenses A/C xx
**
salaries expenses A/C xx
accrued expenses A/C xx
**
cash A/C xx
unearned revenue A/C xx

unearned revenue A/C xx
revenue A/C xx
**
accrued revenue A/C – – xx
revenue A/C – – xx

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discount
sales discount
commercial discount

cost of goods sold
sales returns and allowances
sales discounts
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prepare Journal entry
Accounts receivable A/C 900
sales A/C 900

sales returns and allowances A/C 100
Accounts receivable A/C 100

cash A/C 100
sales discounts A/C 20
ccounts receivable A/C 120

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depreciation of assets
The value of your tangible or physical assets
such as vehicles, machinery and equipment
will fall as they are used and eventually wear out
This is depreciation and is used in your business accounts
to write off the value of the assets you have bought over time

assets depreciation methods
Straight Line Depreciation Method.
Diminishing Balance Method.
Sum of Years’ Digits Method.

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