محاسبة باللغة الإنجليزية

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%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%0d%0a%0d%0a%d9%a2%d9%ab%d9%a2.%0d%0a%0d%0aClassify%3a+Once+past+the+analysis+phase%2c+the+transaction+is+then+properly+classified+in+preparation+for+entry+into+the+accounting+database%2c+commonly+using+a+Chart+of+Accounts.%0d%0a%0d%0aChart+of+Accounts+-+The+design+of+a+good+accounting+system+begins+with+the+Chart+of+Accounts.+This+is+a+list+of+the+accounts%2c+which+comprise+the+particular+accounting+system+(it+is+designed+with+the+particular+company+and+its+needs+for+information).+Accounts+are+grouped+according+to+their+relationship+in+the+accounting+equation+(i.e.%2c+assets%2c+liabilities%2c+owner's+equity%2c+revenues+and+expenses).+The+numberings+scheme+assigns+a+block+of+numbers+to+the+respective+groups.+A+typical+assignment+of+numbers+might+be+as+follows%3a+Assets+Liabilities+Owner%e2%80%99s+Equity+Revenues+Expenses+%d9%a1%d9%a0%d9%a0-%d9%a1%d9%a9%d9%a9+%d9%a2%d9%a0%d9%a0-%d9%a2%d9%a9%d9%a9+%d9%a3%d9%a0%d9%a0-%d9%a3%d9%a9%d9%a9+%d9%a4%d9%a0%d9%a0-%d9%a4%d9%a9%d9%a9+%d9%a5%d9%a0%d9%a0-%d9%a5%d9%a9%d9%a9%0d%0a%0d%0aThe+numbering+blocks+should+provide+a+convenient+manner+for+adding+new+accounts+without+having+to+renumber+the+accounts.+Sometimes+the+account+numbers+are+designed+to+provide+additional+information+as+to+location%2c+cost+codes%2c+etc.+In+any+event+they+assist+in+arranging+the+accounts+for+convenience+of+financial+statement+preparation%2c+account+location%2c+and+category+identification.+The+next+consideration+is+that+of+determining+whether+this+transaction+when+recorded+in+the+account+will+cause+the+balance+of+that+account+to+be+increased+or+decreased.+Depending+upon+the+type+of+account+and+what+side+of+the+accounting+equation+it+appears%2c+this+means+it+must+be+reported+as+a+debit+or+a+credit.+Of+course+the+basic+rule+of+having+debits+and+credits+equal+must+be+followed.+That+means+each+transaction+will+require+at+lease+one+debit+and+one+credit+identity+to+be+recorded+correctly.+Finally%2c+a+transaction+can+affect+multiple+accounts%2c+requiring+more+than+one+debit+and%2for+one+credit+in+order+to+properly+record+it+in+the+accounting+process.%0d%0a%0d%0a%d9%a3.+Journalize%3a%0d%0aThis+step+in+the+accounting+cycle+represents+the+first+time+that+the+transaction+enters+the+accounting+database.+It+is+the+data+entry+phase.+Here+the+transaction%2c+having+been+analyzed+and+classified%2c+is+recorded+in+the+Accounting+Voucher.%0d%0a%0d%0a-%d9%a6-%0d%0a%0d%0a%0c%ef%88%a0%ef%8a%95%ef%8b%8b%ef%8b%9e%e2%80%ab%d7%90%e2%80%ac%ef%88%a0%ef%8b%92%ef%8b%8e%ef%89%8a%ef%8b%8d%ef%89%a9%ef%89%a6%ef%89%8e%ef%8a%bb%e2%80%ab%d7%90%e2%80%ac%ef%88%a0%ef%88%a0%ef%8b%91%ef%89%a6%ef%89%99%ef%8b%8c%ef%8a%bb%e2%80%ab%d7%90%e2%80%ac+%ef%8b%92%ef%8b%8e%ef%89%8a%ef%89%ad%ef%89%82%ef%88%90%e2%80%ab%d7%90%e2%80%ac%ef%88%a0%ef%8b%91%ef%89%a9%ef%8b%8b%ef%89%a6%ef%8a%bb%e2%80%ab%d7%90%e2%80%ac%ef%88%a0%ef%89%90%e2%80%ab%d7%90%e2%80%ac%ef%8b%8c%ef%8b%b1%ef%89%a1%0d%0a%0d%0a%ef%89%8b%ef%89%ae%ef%89%99%d9%a2%d9%a4%d9%a5%0d%0a%0d%0a%ef%89%b7%ef%89%b6%ef%89%a2%ef%89%8e%ef%8a%bb%e2%80%ab%d7%90%e2%80%ac%0d%0a%0d%0a%ef%8b%92%ef%89%8a%ef%89%ad%ef%89%82%ef%8a%8a+%ef%8b%92%ef%8b%8d%ef%89%ac%ef%8b%8e%ef%8a%bc%ef%8a%8c%ef%8b%a2%e2%80%ab%d7%90%e2%80%ac%ef%88%a0%ef%8b%92%ef%8a%ac%ef%8a%bc%ef%8a%bb%ef%89%82%ef%89%89%ef%88%a0%ef%8b%92%ef%8b%8e%ef%8a%bb%ef%89%82%ef%8a%bf%ef%88%a0%ef%89%aa%ef%8b%8d%ef%89%a9%ef%89%82%ef%8a%b4%ef%89%8d+%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%0d%0a%0d%0aIn+entering+the+transaction%2c+various+types+of+vouchers+depending+on+the+type+of+organization+are+used.+However%2c+the+most+commonly+used+format+of+an+accounting+voucher+is+attached+in+Appendix.+Sometimes%2c+accounting+vouchers+are+not+prepared+and+transactions+are+directly+entered+into+Journals+and+this+is+for+this+reason+that+the+journal+is+referred+to+as+the+%22book+of+original+entry.%22+The+journal+can+be+likened+to+a+diary+in+which+events+are+recorded+in+chronological+order+of+their+occurrence.+In+the+accounting+process%2c+two+types+of+journals+are+used%3a+%d9%a3%d9%ab%d9%a1.+General+Journal+In+the+General+Journal%2c+transactions+are+recorded+as+they+were+analyzed+and+classified.+First+the+event+is+dated+as+to+when+it+actually+happened.+Then+the+debit+side+of+the+transaction+is+recorded+first+by+itemizing+the+account(s)+that+must+be+debited.+The+amount(s)+to+be+debited+are+then+entered+in+the+column+to+the+left.+This+process+is+continued+until+all+of+the+debits+have+been+recorded.+The+recording+shifts+to+the+account(s)+to+be+credited.+The+recording(s)+for+the+credits+are+indented+to+offset+them+from+the+debit+recording(s).+After+recording+the+account(s)+to+be+credited%2c+the+amounts+are+then+entered+into+the+column+to+the+left+of+that+of+the+debits.+If+the+transaction+required+only+one+debit+and+one+credit%2c+this+is+referred+to+as+a+simple+entry.+On+the+other+hand%2c+it+is+requires+more+than+one+debit+and%2for+credit%3b+it+is+referred+to+as+a+compound+entry.+%d9%a3%d9%ab%d9%a2.+Special+Journals+As+their+name+implies%2c+these+journals+are+used+to+record+uniquely+classified+types+of+transactions+by+use+of+specially+designed+journals.+They+are+designed+to+meet+the+needs+of+the+specific+entity%2c+which+uses+them.+There+is+no+common+format+for+their+design%2c+as+this+is+determined+by+the+individual+entities.+However%2c+the+most+commonly+used+special+journals+are+as+follows%3a+%e2%80%a2+Sales+Journals+-+generally+used+to+record+all+credit+sales+of+merchandise+inventory+items.+%e2%80%a2+Purchases+Journals+-+generally+used+to+record+all+credit+purchases+of+merchandise+inventory+items.+%e2%80%a2+Cash+Receipts+Journals+-+generally+used+to+record+all+inflows+of+cash.+%e2%80%a2+Cash+Payments+(Disbursement)+Journals+-+generally+used+to+record+all+outflows+of+cash.+%e2%80%a2+NOTE%3a+The+check+register+is+sometimes+used+in+place+of+the+Cash+Receipts+and+Cash+Payments+Journals.%0d%0a-%d9%a7-%0d%0a%0d%0a%0c%ef%88%a0%ef%8a%95%ef%8b%8b%ef%8b%9e%e2%80%ab%d7%90%e2%80%ac%ef%88%a0%ef%8b%92%ef%8b%8e%ef%89%8a%ef%8b%8d%ef%89%a9%ef%89%a6%ef%89%8e%ef%8a%bb%e2%80%ab%d7%90%e2%80%ac%ef%88%a0%ef%88%a0%ef%8b%91%ef%89%a6%ef%89%99%ef%8b%8c%ef%8a%bb%e2%80%ab%d7%90%e2%80%ac+%ef%8b%92%ef%8b%8e%ef%89%8a%ef%89%ad%ef%89%82%ef%88%90%e2%80%ab%d7%90%e2%80%ac%ef%88%a0%ef%8b%91%ef%89%a9%ef%8b%8b%ef%89%a6%ef%8a%bb%e2%80%ab%d7%90%e2%80%ac%ef%88%a0%ef%89%90%e2%80%ab%d7%90%e2%80%ac%ef%8b%8c%ef%8b%b1%ef%89%a1%0d%0a%0d%0a%ef%89%8b%ef%89%ae%ef%89%99%d9%a2%d9%a4%d9%a5%0d%0a%0d%0a%ef%89%b7%ef%89%b6%ef%89%a2%ef%89%8e%ef%8a%bb%e2%80%ab%d7%90%e2%80%ac%0d%0a%0d%0a%ef%8b%92%ef%89%8a%ef%89%ad%ef%89%82%ef%8a%8a+%ef%8b%92%ef%8b%8d%ef%89%ac%ef%8b%8e%ef%8a%bc%ef%8a%8c%ef%8b%a2%e2%80%ab%d7%90%e2%80%ac%ef%88%a0%ef%8b%92%ef%8a%ac%ef%8a%bc%ef%8a%bb%ef%89%82%ef%89%89%ef%88%a0%ef%8b%92%ef%8b%8e%ef%8a%bb%ef%89%82%ef%8a%bf%ef%88%a0%ef%89%aa%ef%8b%8d%ef%89%a9%ef%89%82%ef%8a%b4%ef%89%8d+%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%0d%0a%0d%0a%d9%a4.+Post%3a%0d%0aPosting+refers+to+the+process+of+transferring+or+transcribing+the+information+contained+in+the+journal+entries+to+the+appropriate+accounts+in+the+general+ledger.+During+this+process+debits+in+the+journal+entry+are+posted+as+debits+in+the+ledger%2c+and+credits+in+the+journal+entry+are+posted+as+credits+in+the+ledger.+Along+with+the+debits+and+credits%2c+the+information+transferred+includes+the+date+of+the+journal+entry+and+the+voucher+reference.+This+cross-reference+is+the+audit+trail+by+which+a+transaction+can+be+traced+from+its+entrance+into+the+system+via+the+journal%2fvoucher+to+the+final+destination+in+the+general+ledger.+This+is+an+important+part+of+the+processing+of+accounting+data.%0d%0a%0d%0aGeneral+Ledger%0d%0aThe+general+ledger+is+the+heart+of+any+accounting+system.+It+is+the+permanent+record+of+the+consequences+resulting+from+the+accumulation+of+transaction+throughout+the+life+of+the+entity.+Each+account+in+the+accounting+system+has+its+separate+page+in+the+general+ledger.+In+addition+each+account+has+its+unique+identification+in+the+form+of+an+account+number+as+specified+in+the+Chart+of+Accounts.+Subsidiary+Ledger+An+enterprise+constantly+needs+detailed+information+about+its+dealings+with+individual+customers+and+creditors.+To+provide+this+information%2c+companies+with+several+thousand+customers+and+creditors%2c+use+a+subsidiary+ledger+to+keep+track+of+individual+balances.+Thus+a+typical+merchandising+enterprise+has+subsidiary+ledgers+containing+accounts+with+customers+(customers%e2%80%99+ledger)+and+creditors+(creditors%e2%80%99+ledger).+An+account+in+the+general+ledger+is+maintained+that+summarizes+the+details+in+the+accounts+receivable+and+accounts+payable+ledgers.+This+summary+account+in+the+general+ledger+is+called+a+control+account%2c+because+the+summary+account+controls+the+subsidiary+ledger.%0d%0a%0d%0a%d9%a5.+Trial+balance%3a%0d%0aSimply+defined%2c+a+Trial+Balance+is+a+list+of+all+of+the+general+ledger+accounts+having+a+balance+amount+as+of+that+date.+It+contains+the+following+columns%3a+%e2%80%a2+Account+Number+(from+chart+of+accounts)+%e2%80%a2+Account+Title(s).+%e2%80%a2+Applicable+debit+amounts.+%e2%80%a2+Applicable+credit+balance.+A+trial+balance+provides+a+check+on+the+accuracy+of+the+postings%2c+which+occurred+during+the+period+by+showing+that+the+total+debits+posted+equals+the+total+credits+posted.+It+is+prepared+at+any+time%2c+following+the+posting+of+all+journal+entries.+However%2c+it+is+routinely+prepared+at+the+end+of+the+accounting+period%2c+prior+to+making+any+adjustments%0d%0a-%d9%a8-%0d%0a%0d%0a%0c%ef%88%a0%ef%8a%95%ef%8b%8b%ef%8b%9e%e2%80%ab%d7%90%e2%80%ac%ef%88%a0%ef%8b%92%ef%8b%8e%ef%89%8a%ef%8b%8d%ef%89%a9%ef%89%a6%ef%89%8e%ef%8a%bb%e2%80%ab%d7%90%e2%80%ac%ef%88%a0%ef%88%a0%ef%8b%91%ef%89%a6%ef%89%99%ef%8b%8c%ef%8a%bb%e2%80%ab%d7%90%e2%80%ac+%ef%8b%92%ef%8b%8e%ef%89%8a%ef%89%ad%ef%89%82%ef%88%90%e2%80%ab%d7%90%e2%80%ac%ef%88%a0%ef%8b%91%ef%89%a9%ef%8b%8b%ef%89%a6%ef%8a%bb%e2%80%ab%d7%90%e2%80%ac%ef%88%a0%ef%89%90%e2%80%ab%d7%90%e2%80%ac%ef%8b%8c%ef%8b%b1%ef%89%a1%0d%0a%0d%0a%ef%89%8b%ef%89%ae%ef%89%99%d9%a2%d9%a4%d9%a5%0d%0a%0d%0a%ef%89%b7%ef%89%b6%ef%89%a2%ef%89%8e%ef%8a%bb%e2%80%ab%d7%90%e2%80%ac%0d%0a%0d%0a%ef%8b%92%ef%89%8a%ef%89%ad%ef%89%82%ef%8a%8a+%ef%8b%92%ef%8b%8d%ef%89%ac%ef%8b%8e%ef%8a%bc%ef%8a%8c%ef%8b%a2%e2%80%ab%d7%90%e2%80%ac%ef%88%a0%ef%8b%92%ef%8a%ac%ef%8a%bc%ef%8a%bb%ef%89%82%ef%89%89%ef%88%a0%ef%8b%92%ef%8b%8e%ef%8a%bb%ef%89%82%ef%8a%bf%ef%88%a0%ef%89%aa%ef%8b%8d%ef%89%a9%ef%89%82%ef%8a%b4%ef%89%8d+%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%0d%0a%0d%0ato+the+books.+Thus%2c+the+trial+balance+is+a+test+of+the+mathematical+equality+of+debits+and+credits+after+all+postings+have+been+completed.+Its+preparation+is+essential+to+the+processing+events+leading+up+to+the+preparation+of+the+financial+statements.%0d%0a%0d%0a%d9%a6.+Adjusting+entries%3a%0d%0aThroughout+an+accounting+period%2c+an+entity+will+continue+to+be+engaged+in+a+variety+of+economic+transactions.+Some+of+those+will+affect+the+current+period%2c+while+some+of+them+will+affect+future+periods+throughout+the+life+of+the+entity.+At+the+time+that+they+occur%2c+each+of+these+transactions%2c+are+supported+by+a+source+document+(see+step+%d9%a1+above).+If+they+are+applicable+to+the+current+period%2c+their+flow+through+the+accounting+system+is+straight+forward+and+without+the+need+for+any+special+handling+or+considerations.+However%2c+those+transactions%2c+which+effect+the+present+and+future+accounting+periods%2c+will+at+some+future+date+require+special+considerations+and+handling.+The+special+considerations+are+caused+by+absence+of+a+source+document%2c+which+gives+cause+to+their+existence.+Keep+in+minds+that+these+transaction+either+happened+in+a+prior+period+or+have+not+yet+happened+The+special+handling+is+a+continuation+of+the+special+consideration%2c+in+that+these+transaction+must+be+dealt+with+in+a+manner+which+adjusts+their+effects+in+the+current+period%2c+by+means+of+special+journal+entries.+Many+have+already+been+recorded+in+the+accounting+system.+What+is+needed+then+is+to+ensure+that+their+consequences+are+applied+to+the+proper+accounting+period.+Some+of+the+examples+of+adjusting+entries+are%3a+%e2%80%a2+Accruals+%e2%80%a2+Amortization+of+prepayments+and+intangibles+%e2%80%a2+Deferred+revenues+and+expenses+Also+some%2c+balances+have+to+be+reclassified+from+one+account+to+another+for+the+purpose+of+proper+presentation+in+the+financial+statements.+Some+of+the+examples+of+such+transactions+are+as+follows%3a+%e2%80%a2+Reclassification+of+current+portion+of+long-term+loan+from+long+term+liability+to+current+liability+%e2%80%a2+Reclassification+of+debit+balances+in+creditors+account+%e2%80%a2+Reclassification+of+credit+balances+in+debtors+account+This%2c+then%2c+is+accomplished+through+the+use+of+Adjusting+Entries+and+Reclassifying+entries.%0d%0a-%d9%a9-%0d%0a%0d%0a%0c%ef%88%a0%ef%8a%95%ef%8b%8b%ef%8b%9e%e2%80%ab%d7%90%e2%80%ac%ef%88%a0%ef%8b%92%ef%8b%8e%ef%89%8a%ef%8b%8d%ef%89%a9%ef%89%a6%ef%89%8e%ef%8a%bb%e2%80%ab%d7%90%e2%80%ac%ef%88%a0%ef%88%a0%ef%8b%91%ef%89%a6%ef%89%99%ef%8b%8c%ef%8a%bb%e2%80%ab%d7%90%e2%80%ac+%ef%8b%92%ef%8b%8e%ef%89%8a%ef%89%ad%ef%89%82%ef%88%90%e2%80%ab%d7%90%e2%80%ac%ef%88%a0%ef%8b%91%ef%89%a9%ef%8b%8b%ef%89%a6%ef%8a%bb%e2%80%ab%d7%90%e2%80%ac%ef%88%a0%ef%89%90%e2%80%ab%d7%90%e2%80%ac%ef%8b%8c%ef%8b%b1%ef%89%a1%0d%0a%0d%0a%ef%89%8b%ef%89%ae%ef%89%99%d9%a2%d9%a4%d9%a5%0d%0a%0d%0a%ef%89%b7%ef%89%b6%ef%89%a2%ef%89%8e%ef%8a%bb%e2%80%ab%d7%90%e2%80%ac%0d%0a%0d%0a%ef%8b%92%ef%89%8a%ef%89%ad%ef%89%82%ef%8a%8a+%ef%8b%92%ef%8b%8d%ef%89%ac%ef%8b%8e%ef%8a%bc%ef%8a%8c%ef%8b%a2%e2%80%ab%d7%90%e2%80%ac%ef%88%a0%ef%8b%92%ef%8a%ac%ef%8a%bc%ef%8a%bb%ef%89%82%ef%89%89%ef%88%a0%ef%8b%92%ef%8b%8e%ef%8a%bb%ef%89%82%ef%8a%bf%ef%88%a0%ef%89%aa%ef%8b%8d%ef%89%a9%ef%89%82%ef%8a%b4%ef%89%8d+%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%0d%0a%0d%0a%d9%a7.+Adjusted+trial+balance%3a%0d%0aAfter+all+Adjusting+Entries+and+Reclassifying+Entries+have+been+journalized+and+posted+an+ADJUSTED+TRIAL+BALANCE+is+prepared+from+the+ledger+accounts.+It+shows+the+balance+of+all+accounts%2c+including+those+that+have+been+adjusted%2c+at+the+end+of+the+accounting+period.+The+purpose+of+an+adjusted+trial+balance+is+to+show+the+effects+of+all+financial+events+that+have+occurred+during+the+accounting+period.+The+financial+statements+are+usually+prepared+from+this+trial+balance.%0d%0a%0d%0a%d9%a8.+Financial+statements%3a%0d%0aThe+following+are+the+basic+financial+statements%2c+which+are+prepared+at+the+end+of+each+accounting+period.+Each+portrays+a+different+representation+of+the+entities+financial+status+and+results+of+activities.+All+of+them+are+linked+together+in+a+manner%2c+which+presents+the+financial+position+and+results+of+economic+activities%2c+and+therefore+all+three+must+always+be+presented+together.+Income+Statement+Income+statement%3a+%e2%80%a2+Presents+the+results+of+economic+activities%2c+which+occurred+during+the+specific+accounting+period.+%e2%80%a2+Bridges+the+balance+sheet+of+the+previous+accounting+period+with+that+of+the+current+accounting+period.+Therefore%2c+it+covers+a+period+of+time.+%e2%80%a2+Develops+the+net+income+for+the+current+accounting+period.+This+is+used+to+reflect+the+profitability+of+that+period.+%e2%80%a2+is+linked+to+the+balance+sheet+via+the+net+income+amount%2c+which+appears+in+both+of+those+statements.+Statement+of+Changes+in+Owners%e2%80%99+Equity+Presents+the+changes+that+have+occurred+in+the+owner's+equity+as+a+result+of+the+current+period's+activities.+Therefore+its+results+represent+what+occurred+within+a+period+of+time.+It+is+linked+to+the+balance+sheet+via+the+capital+account%2c+retained+earnings%2c+and+any+reserves.+Balance+Sheet+Sometimes+referred+to+as+the+statement+of+financial+position%2c+reports+the+assets%2c+liabilities%2c+and+owner%e2%80%99s+equity+of+an+enterprise+at+a+specific+date.%0d%0a-+%d9%a1%d9%a0+-%0d%0a%0d%0a%0c%ef%88%a0%ef%8a%95%ef%8b%8b%ef%8b%9e%e2%80%ab%d7%90%e2%80%ac%ef%88%a0%ef%8b%92%ef%8b%8e%ef%89%8a%ef%8b%8d%ef%89%a9%ef%89%a6%ef%89%8e%ef%8a%bb%e2%80%ab%d7%90%e2%80%ac%ef%88%a0%ef%88%a0%ef%8b%91%ef%89%a6%ef%89%99%ef%8b%8c%ef%8a%bb%e2%80%ab%d7%90%e2%80%ac+%ef%8b%92%ef%8b%8e%ef%89%8a%ef%89%ad%ef%89%82%ef%88%90%e2%80%ab%d7%90%e2%80%ac%ef%88%a0%ef%8b%91%ef%89%a9%ef%8b%8b%ef%89%a6%ef%8a%bb%e2%80%ab%d7%90%e2%80%ac%ef%88%a0%ef%89%90%e2%80%ab%d7%90%e2%80%ac%ef%8b%8c%ef%8b%b1%ef%89%a1%0d%0a%0d%0a%ef%89%8b%ef%89%ae%ef%89%99%d9%a2%d9%a4%d9%a5%0d%0a%0d%0a%ef%89%b7%ef%89%b6%ef%89%a2%ef%89%8e%ef%8a%bb%e2%80%ab%d7%90%e2%80%ac%0d%0a%0d%0a%ef%8b%92%ef%89%8a%ef%89%ad%ef%89%82%ef%8a%8a+%ef%8b%92%ef%8b%8d%ef%89%ac%ef%8b%8e%ef%8a%bc%ef%8a%8c%ef%8b%a2%e2%80%ab%d7%90%e2%80%ac%ef%88%a0%ef%8b%92%ef%8a%ac%ef%8a%bc%ef%8a%bb%ef%89%82%ef%89%89%ef%88%a0%ef%8b%92%ef%8b%8e%ef%8a%bb%ef%89%82%ef%8a%bf%ef%88%a0%ef%89%aa%ef%8b%8d%ef%89%a9%ef%89%82%ef%8a%b4%ef%89%8d+%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%ef%88%a0%0d%0a%0d%0aStatement+of+Cash+Flows+The+basic+purpose+of+a+statement+of+cash+flows+is+to+provide+relevant+information+about+the+cash+receipts+and+cash+payments+of+an+enterprise+during+a+period.+To+achieve+this+purpose%2c+the+statement+of+cash+flows+reports+the+cash+effects+of%3a+%e2%80%a2+%e2%80%a2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