Page 38 - Accountantمحاسب
P. 38
Owner's Equity هٌبٌّا قٛمؽ
Represents of the following accounts: equity – doesn't close, equity – retained earnings, equity
– gets closed.
) خممؾٌّا ذئاٛؼٌا ٚ بٙػاٛٔبث قٛمؾٌا ( دبثبغؽ ًضّي ٛ٘
Partnership خوسبشِ ، ِٓبؼر خوشش ، صبخشأ خوشش
A business owned by two or more persons associated as partners. The partners have joint
control over operations and the right to share in profits.
ؼثش ٌاٚ قٛمؾٌاٚ يبّػلاا ٝف ءبوشش ُ٘ٚ ٓيٕصا ِٓ شضولا ٚا ٓيٕصلا نٌٍّّٛا ًّؼٌا
Posting ً١ؽشزٌا
Posting is the process of updating the General Ledger's chart of accounts to reflect all journal
entries that have been entered into the system.
َبظٌٍٕ ذٍخدا ٝزٌا دبيِٛيٌا دلاخذِ غيّع ظىؼيٌ دبثبغؾٌا ًيٌدٚ َبؼٌا ربزعلاٌ شيذ ؾر خيٍّػ ٛ٘ ًيؽشزٌا
Payable عٛفذٌّا
Can be paid; may be settled دذغي ْ ا ٓىِّ – خؼفد ٓىّي
Purchase Order ء اشش تٍؽ
A document containing a list of items or services you want to buy from a vendor.
دسٌّٛا ِٓ ب٘ؤاشش ةٍٛطٌّا دبِذخٌاٚ فبٕطلاا خزغٌ ٍٝػ ٜٛزؾي ذٕزغِ
Quantity Available خؽبزٌّا خ١ّىٌا
quantity available of an item equals the number of units of the item on hand,minus quantities
remaining to ship on open sales orders, plus quantities appearing on purchase orders .
دبيشزشٌّا شِاٚا دبيّو ذئاص دبؼيجٌّا شِاٚا ضلبٔ ذيٌبث ذيطشٌا ٜٚبغر فٕط ٜلا خؽبزٌّا خيّىٌا
Quantity on Hand ًؼفٌبث حدٛعٌّٛا خ١ّىٌا
This is the quantity of stock and assembly items that you currently have in stock.
ْضخٌّا ٝف بيٍؼف بٙىٍِا ٝزٌا خؼّغّ ٌا فبٕطلاا ٚا ْٚضخٌّا ِٓ خيّىٌا ٝ٘
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