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| Author: | نسيب الباروكي |
| Category: | Agricultural Geography [Edit] |
| Language: | Arabic |
| Publisher: | دار الملايين |
| Release Date: | 01 Jan 2017 |
| Pages: | 291 |
| Rank: | 166,321 No 1 most popular |
| Short link: | Copy |
| More books like this book | |
كان لا بد للتطور الإجتماعي والإقتصادي من أن يرافقه تطوراً موازياً في علم المحاسبة سواء من جهة التخصصات المحاسبية والمتعلقة بكل نوع من أنواع المنشآت الإقتصادية (مصارف، شركات منشآت فردية،... إلخ)، أم من جهة الفروع المحاسبية داخل كل نوع من أنواع هذه المنشآت التي بدأت بدورها تتعدد وتتنوع مع تطور حجم الوحدات الإنتاجية وتوسع أعمالها (المحاسبة المالية، المحاسبة الإدارية، محاسبة التكاليف، المحاسبة الضريبية،... إلخ).
يتضمن هذا الكتاب عرضاً لإجراءات المحاسبة المالية التي تقوم على مجموعة من المفاهيم والمبادئ العلمية لتحديد إطار عام للنظام المحاسبي الخاص بالمنشآت الإقتصادية الفردية (المزارع) من تسجيل وتبويب وتلخيص للعمليات المالية التي تقوم بها ثم تحديد نتيجة النشاط الإقتصادي من ربح أو خسارة وبيان المركز المالي لتلك المنشآت في نهاية فترة زمنية (مالية) محددة.
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