Page 36 - Accountantمحاسب

Inventory ْٚضخٌّا

Represents the quantity (value) of goods on hand and available for sale at any given time.
Inventory is considered to be an asset that is purchased, manufactured (or assembled), and
sold to customers for revenue.

ٚا ٜشزشي ًطا ْٚضخٌّا شجزؼيٚ 1 خفٚشؼِ حشزف يلاخ غيجٌٍ خ ؽ بزٌّا ٚا ذيٌا ٝف خ ؽ بزٌّا خػبؼجٌا ِٓ )خّيمٌا ( خيّىٌا ًض ّر
ًخذٌا ًؽا ِٓ ءلاّؼٌٍ عبجي ٚ ) غّغي ٚا ( غٕظي

Invoice حسٛربف

A document that lists the goods shipped or services performed, their price, and the terms of
sale. Peachtree uses both sales invoices and purchase invoices.

دبؼيجٌّا شيراٛف ٓيٕصلاا َذخزغي ظِبٔشجٌاٚ . غيجٌا ؽٚششٚ ب٘سبؼعاٚ حاذغٌّا دبِذخٌاٚا خٔٛؾشٌّا خػبؼجٌا خزغ ٍ ث ذٕزغِ
دبيشزشٌّا شيراٛفٚ

Journal خ١ِٛ٠

There are several types of journals depending on the type of business transaction that is
recorded (for example, Purchase Journal, Sales Journal, Payroll Journal, and soon). The
General Ledger is a combination all journals and their entries

دبؼيجٌّا خيِٛي – دبيشزشٌّا خيِٛي ًضِ ( ًغغر ٝزٌاٚ بٙرلاِبؼرٚ يبّػلاا عٛٔ ٍٝػ ذّزؼر دب يِ ٛيٌا عاٛٔا ِٓ ذيذؼٌا نبٕ٘ٚ

ب٘دٛيلٚ دبيِٛيٌا ٖز٘ ًو ِٓ ْٛىِ َبؼٌا ربزعلاا )ٜشخاٚ – تراٚشٌا خيِٛي –

Journal Entry خ١ِٛ٠ ذ١ل

Journal entries show the effects of business transactions as expressed in terms of debits and
credits. Each journal entry will usually have a transaction date, amount, account number,
reference and description.

غٍجِٚ ًِبؼر خيسبر ٌٗ خيِٛي ذيل ًوٚ ْٕٛئادٚ ْٕٛيذِ ّٝغي ٝؾٍطظِ شيجؼزو خيسبغزٌا دلاِبؼزٌا شصا خيِ ٛيٌا دٛيل ؼػٛر
ْبيثٚ ذٕزغِ ُلسٚ ةبغؽ َبلساٚ

Ledger شزفد

A book, , or file containing all the accounts of a company or business.

يبّػلاا ٚا خوششٌٍ د بثبغؾٌا ًو ٍٝػ ًّزشي فٍِ ٚا شزفد

Long Term Liabilities ًعلاا خٍ٠ٛؽ َٛظخٌا

Represent those debts that are due for a relatively long period of time, usually more than one
year.

خٕع ِٓ شضوا بجٌبغ خٍيٛؽ حذِ ذؼث بيجغٔ خثٍٛطِ ْٛيد ًضّر

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