ترحيل الخسارة

 اذا ختم حساب احدي السنوات بخسارة تخصم هذه الخسارة من أرباح السنة التالية فاذا تبقي بعد ذلك جزء من الخسارة نقل سنويا الي السنوات التالية حتي السنة الخامسة ولايجوز بعد ذلك نقل شئ من الخسارة الي حساب سنة أخري.

ما هي ضريبة الدخل؟

 تعتبر الضريبة بشكلٍ عام مبلغاً من المال تفرضه الحكومة على الأفراد بشكل إجباري، لأنّها أحد مصادر الإيرادات الحكوميّة، ولإعادة توزيع الدخل والثروات بين الأفراد لتحقيق المساواة والاستقرار الاقتصادي فيما بينهم، ومن أنواع الضرائب 

ضريبة الدخل، التي يتم فرضها على الأشخاص بنسبة تبعاً لمتلكاتهم، وتستخدمها الحكومة عادةً في توفير السلع للمواطنين، دفع الالتزامات وتمويل الخدمات العامّة، حيث يقوم النظام المتبع في جني الضرائب على زيادة قيمة الضريبة بشكل يتناسب طردياً مع مقدار دخلهم المشتمل على أموال الأجور، والمرتبات، والاستثمارات، والعمولات والأرباح من العمل.

 تختلف ضريبة الدخل الخاصّة بالأشخاص عن تلك الخاصّة بالشركات والمؤسسات، العاملين والمقاولين، والشركات الخاصّة، بسبب وجود عدد من الاقتطاعات والخصومات غير المحتسبة، بينما تدفع الشركات ضريبة الدخل على أرباحها، بعد خصم رأس المال ومصروفات التشغيل من الدخل الكلي لها.

احتساب ضريبة الدخل عادةً تبعاً لشرائح ضريبيّة، يدخل من ضمنها دخل الفرد، ليدفع نسبة مئويّة معيّنةعلى دخلة السنوي لمصلحة الضرائب

الحسابات الختاميه ( النتيجه ) بالنسبه للشركات الصناعيه

 الحسابات الختاميه ( النتيجه )  بالنسبه للشركات الصناعيه تعد بالترتيب الاتى :

1- ح/ التشغيل ويعبر رصيده عن تكاليف الانتاج وهو دائما مدين بكافه المصاريف الصناعيه للانتاج التام .

2- ح/ المتاجره ويرحل اليه رصيد ح/ التشغيل اولا والناتج النهائى له هو مجمل الربح .

3- ح/ الارباح والخسائر ويرحل اليه مجمل الربح اولا والناتج النهائى له هو صافى الربح او الخساره .

Top 10 differences between IFRS and GAAP accounting

 Let’s look at the 10 biggest differences between IFRS and GAAP accounting.

1. Local vs. Global

IFRS is used in more than 110 countries around the world, including the EU and many Asian and South American countries. GAAP, on the other hand, is only used in the United States. Companies that operate in the U.S. and overseas may have more complexities in their accounting.

2. Rules vs. Principles

GAAP tends to be more rules-based, while IFRS tends to be more principles-based. Under GAAP, companies may have industry-specific rules and guidelines to follow, while IFRS has principles that require judgment and interpretation to determine how they are to be applied in a given situation.

However, convergence projects between FASB and IASB have resulted in new GAAP and IFRS standards that share more similarities than differences. For example, the recent GAAP standard for revenue from contracts with customers, Auditing Standards Update (ASU) No. 2014-09 (Topic 606) and the corresponding IFRS standard, IFRS 15, share a common principles-based approach.

3. 3. Inventory Methods

Both GAAP and IFRS allow First In, First Out (FIFO), weighted-average cost, and specific identification methods for valuing inventories. However, GAAP also allows the Last In, First Out (LIFO) method, which is not allowed under IFRS. Using the LIFO method may result in artificially low net income and may not reflect the actual flow of inventory items through a company.

4. 4. Inventory Write-Down Reversals

Both methods allow inventories to be written down to market value. However, if the market value later increases, only IFRS allows the earlier write-down to be reversed. Under GAAP, reversal of earlier write-downs is prohibited. Inventory valuation may be more volatile under IFRS.

5. 5. Fair Value Revaluations

IFRS allows revaluation of the following assets to fair value if fair value can be measured reliably: inventories, property, plant & equipment, intangible assets, and investments in marketable securities. This revaluation may be either an increase or a decrease to the asset’s value. Under GAAP, revaluation is prohibited except for marketable securities.

6. 6. Impairment Losses

Both standards allow for the recognition of impairment losses on long-lived assets when the market value of an asset declines. When conditions change, IFRS allows impairment losses to be reversed for all types of assets except goodwill. GAAP takes a more conservative approach and prohibits reversals of impairment losses for all types of assets.

7. 7. Intangible Assets

Internal costs to create intangible assets, such as development costs, are capitalized under IFRS when certain criteria are met. These criteria include consideration of the future economic benefits.

Under GAAP, development costs are expensed as incurred, with the exception of internally developed software. For software that will be used externally, costs are capitalized once technological feasibility has been demonstrated. If the software will only be used internally, GAAP requires capitalization only during the development stage. IFRS has no specific guidance for software.

8. 8. Fixed Assets

GAAP requires that long-lived assets, such as buildings, furniture and equipment, be valued at historic cost and depreciated appropriately. Under IFRS, these same assets are initially valued at cost, but can later be revalued up or down to market value. Any separate components of an asset with different useful lives are required to be depreciated separately under IFRS. GAAP allows for component depreciation, but it is not required.

9. 9. Investment Property

IFRS includes the distinct category of investment property, which is defined as property held for rental income or capital appreciation. Investment property is initially measured at cost, and can be subsequently revalued to market value. GAAP has no such separate category.

10. 10. Lease Accounting

While the approaches under GAAP and IFRS share a common framework, there are a few notable differences. IFRS has a de minimus exception, which allows lessees to exclude leases for low-valued assets, while GAAP has no such exception. The IFRS standard includes leases for some kinds of intangible assets, while GAAP categorically excludes leases of all intangible assets from the scope of the lease accounting standard.

Understanding these differences between IFRS and GAAP accounting is essential for business owners operating internationally. Investors and other stakeholders need to be aware of these differences so they can correctly interpret financials under either standard.

What Is Accounting?

 Why Do we Need Financial Information?

As you learned earlier in the course, businesses have large groups of stakeholders who have a vested interested in the continued success of the enterprise. If a business, whether for-profit or nonprofit, becomes financially insolvent and can’t pay its bills, it will be forced to close. Financial information enables a business to track its accounts and avoid insolvency.

Each business needs financial information to be able to answer questions such as the following:

• How much cash does the business need to pay its bills and employees?
• Is the business profitable, earning more income than it pays in expenses, or is it losing money and possibly in danger of closing?
• How much of a particular product or mixture of products should the business produce and sell?
• What is the cost of making the goods or providing the service?
• What are the business’s daily, monthly, and annual expenses?
• Do customers owe money to the business, and are they paying on time?
• How much money does the business owe to vendors (suppliers), banks, or other investors?

Accounting Is the Language of Business

Every business organization that has economic resources, such as money, machinery, and buildings, uses accounting information. For this reason, accounting is called the language of business. Accounting also serves as the language providing financial information about not-for-profit organizations such as governments, churches, charities, fraternities, and hospitals. However, in this chapter we will focus on accounting for business firms.

The accounting process provides financial data for a broad range of individuals whose objectives in studying the data vary widely. Bank officials, for example, may study a company’s financial statements to evaluate the company’s ability to repay a loan. Prospective investors may compare accounting data from several companies to decide which company represents the best investment. Accounting also supplies management with significant financial data useful for decision making.

Definition of Accounting

As the video explained, accounting is “the language of business.” The American Accounting Association defines accounting as “the process of identifying, measuring, and communicating economic information to permit informed judgments and decisions by the users of the information.”

This information is primarily financial—stated in money terms. Accounting, then, is a measurement and communication process used to report on the activities of profit-seeking business organizations. As a measurement and communication process for business, accounting supplies information that permits informed judgments and decisions by users of the data.

Internal and External Users

Users of accounting information are separated into two groups, internal and external. Internal users are the people within a business organization who use accounting information. For example, the human resource department needs to have information about how profitable the business is in order to set salaries and benefits. Likewise, production managers need to know if the business is doing well enough to afford to replace worn-out machinery or pay overtime to production workers. External users are people outside the business entity that use accounting information. These external users include potential investors, the Internal Revenue Service, banks and finance companies, as well as local taxing authorities. Accounting information is valuable to both groups when it comes time to evaluate the financial consequences of various alternatives. Accountants reduce uncertainty by using professional judgment to quantify the future financial impact of taking action or delaying action. In short, although accounting information plays a significant role in reducing uncertainty within an organization, it also provides financial data for persons outside the company.

Financial accounting information appears in financial statements that are intended primarily for external use (although management also uses them for certain internal decisions). Stockholders and creditors are two of the outside parties who need financial accounting information. These outside parties decide on matters pertaining to the entire company, such as whether to increase or decrease their investment in a company or to extend credit to a company. Consequently, financial accounting information relates to the company as a whole, while managerial accounting focuses on the parts or segments of the company.

Because the external users of accounting information vary greatly, the way that financial information is presented must be consistent from year to year and company to company. In order to facilitate this, financial accountants adhere to set of rules called Generally Accepted Accounting Principles (GAAP). GAAP are a uniform set of accounting rules that allow users to compare the financial statements issued by one company to those of another company in the same industry. These principles for financial reporting are issued by an independent non-profit agency created by the Securities Exchange Commission (SEC) called the Financial Accounting Standards Board (FASB). The FASB’s mission is “to establish and improve standards of financial accounting and reporting that foster financial reporting by nongovernmental entities that provides decision-useful information to investors and other users of financial reports.”

Tax accounting information includes financial accounting information, written and presented in the tax code of the government—namely the Internal Revenue Code. Tax accounting focuses on compliance with the tax code and presenting the profit and loss story of a business to minimize its tax liability.

Accounting is more than just reporting income to taxing authorities or providing revenue and expense information to potential investors.  As the language of business, accounting is used for decision-making as well.

Managerial accounting information is for internal use and provides special information for the managers of a company. The information managers use may range from broad, long-range planning data to detailed explanations of why actual costs varied from cost estimates. The employees of a firm who perform these managerial accounting functions are often referred to as Cost Accountants. Managerial accounting is more concerned with forward looking projections and making decisions that will affect the future of the organization, than in the historical recording and compliance aspects of the financial accountants. There are no reporting guidelines such as GAAP; therefore, managerial accounting reports will vary widely in both scope and content. Also, much of the information generated by managerial accountants is confidential and not intended to be shared outside of the organization. Managerial accounting focus on range of topics from production planning to budgets for raw materials. When a company makes a decision to purchase a component part instead of manufacture it in house, that decision is based primarily on managerial accounting information. For this reason, many managerial accountants consider themselves to be provide “accounting information for decision making.”

Bookkeeping vs. Accounting

Accounting is often confused with bookkeeping. Bookkeeping is a mechanical process that records the routine economic activities of a business. Accounting includes bookkeeping, but it goes further to analyze and interpret financial information, prepare financial statements, conduct audits, design accounting systems, prepare special business and financial studies, prepare forecasts and budgets, and provide tax services.

Importance of Accounting

You probably will find that of all the business knowledge you have acquired or will learn, the study of accounting will be the most useful. Your financial and economic decisions as a student and consumer involve accounting information. When you file income tax returns, accounting information helps determine your taxes payable.

Understanding the discipline of accounting also can influence many of your future professional decisions. You cannot escape the effects of accounting information on your personal and professional life.

قيود الاقفال ببساطة !!!!

 بغض النظر عن نوع النشاط قيود الاقفال نوعين:

1- قيود اقفال حسابات فى حساب النتيجة (ارباح وخسائر)

وفيها يتم اقفال جميع الحسابات التى تتعلق بالايرادات والمصروفات فى حساب النتيجة لاقفال الفترة.

2- قيد اقفال حسابات الميزانية العمومية

وفيه يتم اقفال جميع حسابات الميزانية بداخل بعضها بطريقة عكسية

من مذكورين

حـ/ الخصوم المتداولة (جميع حسابات الاستاذ العام فى الحساب الرئيسى)

حـ/ الخصوم الغير متداولة (جميع حسابات الاستاذ العام فى الحساب الرئيسى)

حـ/ الارصدة الدائنة الاخرى (جميع حسابات الاستاذ العام فى الحساب الرئيسى)

حـ/ حقوق الملكية (جميع حسابات الاستاذ العام فى الحساب الرئيسى)

الى مذكورين

حـ/ الاصول المتداولة (جميع حسابات الاستاذ العام فى الحساب الرئيسى)

حـ/ الاصول الثابتة (جميع حسابات الاستاذ العام فى الحساب الرئيسى)

حـ/الارصدة المدينة الاخرى (جميع حسابات الاستاذ العام فى الحساب الرئيسى)

وبكده يكون تم اقفال جميع الحسابات فى السنة المنقضية

مع العلم انه فى السنة الجديدة بيتم عمل قيد افتتاحى واحد يتم فيه عكس قيد الاقفال رقم 2 والخاص بحسابات الميزانية وكأننا بنبتدى صفحة جديدة ويطلق على هذه الارصدة الارصدة الافتتاحية

ماهي قيود الاقفال؟

 تعد قيودالأقفال فى نهاية السنة المالية مثل قيود التسوية والتقارير الماليةولكن يتم عملها بعد إعداد التقارير المالية بمعنى أخر اعداد التقارير المالية أولاً ثم عمل قيود الاقفال.

وتغلق السنة المالية وثم تفتح سنة مالية جديدة مثلا اذا كانت الشركة تبدأ السنة المالية 1/1/2014الى 31/12/2014. تغلق في 31/12/2014 وتفتح في 1/1/2015

قيود الأقفال (Closing Entries):

في نهاية السنة المالية وبعد اعداد القوائم المالية للمنشأة، يتم عمل قيود اقفال(إغلاق)لكل من حسابات (المصاريف والايرادات) من قائمة الدخل ،وكذلك المسحوبات (حيث تقفل تلك الحسابات في حساب يسمى ملخص الدخل،اما المسحوبات في حساب حقوق الملكية)،

لتصبح هذه الحسابات ذات رصيد صفر و ترحل إلى الفترة المالية اللاحقة.

قبل أن نعرف قيود الأقفاللا بد أن نعرف ماهى القيود الحسابات التى يتم إغلاقهاالحسابات فى قائمة الدخل والمسحوبات الشخصية ورأس المال بمخلص الدخل أو ماتعرف حساب أرباح وخسائروكلنا نعرف سابقا أن حسابات قائمة الدخل تتكون من حسابات الأيرادات والمصروفات

وبالتالى هما التى يتم إغلاقهماذن الحسابات التى يتم إغلاقهم بمخلص الدخل

هما أربع حسابات

1- الأيرادات (Revenues).

2- المصروفات (Expenses).

3- المسحوبات الشخصية (Drawings).

4-رأس المال (Capital).

- خطوات عملية الأقفال نبدأ اولأ

1- الأيرادات طبيعتها دائنة وعند اقفالها تصبح مدينة وتقفل بمخلص الدخل (Income Summary).

قيد الأقفال هو

من ح / الأيرادات (( مجمل))

الى ح / مخلص الدخل

2-المصروفات طبيعتها مدينة وعند اقفالها تسير دائنة وتقفل بمخلص الدخل (Income Summary).

قيد الأقفال هو

من ح / مخلص الدخل

الى ح / المصروفات ((مجمل))

3- المسحوبات الشخصية طبيعتها مدينة وعند اقفالها تسير دائنة وتقفل برأس المال (Capital).

قيد الأقفال هو

من ح / رأس المال

الى ح / المسحوبات الشخصية

4- نشاهد الفرق بين الأيرادات والمصروفات فى حساب ملخص الدخل (Income Summary),

فى حالة اذا يوجد ربح ,اذا كان مخلص الدخل دائن نتيجة الأيرادات أعلى من المصروفات يصبح حساب مخلص الدخل عند إقفاله مدين واقفاله برأس المال ,اما فى وجود خسارةبمعنى المصروفات اعلى من الايرادات وبالتالى حساب ملخص الدخل يكون مدين وعند إقفاله يسير دائن ويقفل برأس المال يكون حساب رأس المال مدين.

فى حالة ربح

قيد الأقفال هو

من ح / مخلص الدخل

الى ح / رأس المال

فى حالة خسارة

قيد الأقفال هو

من ح / رأس المال

الى ح / ملخص الدخل

هذه هى قيود الأقفال بشكل عام وكذلك هى تكون لمنشاءة أو شركة تجارية علما بأن مخلص الدخل هو نفس حساب الأرباح والخسائر الموجود فى البرامج المحاسبية مثل البرنامج المحاسبى الأصيل. بعد ما تغلق الحسابات يتم تحويل قائمة الدخل الى حساب حقوق الملكية يضاف فى المركز المالى .وتفتح سنة مالية جديدة.