النظـام المـالـي للجمعية التعاونية الزراعية (الهادفة للربح)

You might also like

Download as doc, pdf, or txt
Download as doc, pdf, or txt
You are on page 1of 42

Consulting Group for

Development

)(CGD
Turning ideas into
advantages


) (


:
/
2009

:


.1



) (GAAP


.2 -:


.3-:
: .
:

.
-:

.
:
.
-:

.
:
.
.
:
:

.
:
.
.
3

) - (1
) :(1

:

.
.

.

.
IAS

.


.
) :(2
-

:
.1

:
o
.
o
.
o
.
.2 :



). (.
.3 :


.
.4 :

.
5

.5 :

) (

.
.6
.
- :
.
- :
.

.

.
) :(3
.1
:

.

.

.

.

.





.2


.
.3 .
.4
.
.5
.

.6

.
) :(4
.1
): (
.

.2
10
.
.3 .
.
) :(5
.1 .
.2 .
.3
.
.4
.
.5 .
.6 ) (
.
) :(6 ) (
) (
.
) :(7
:
.1 :

.
.2 :
.
.3 :
.
7

) - (2
) :(1

.1

.

.

.2
.
) :(2
:
.1
: - .

: - .

.
.2
.
.3

.4


.
:
.5
:


.
:





.
:


.
) :(3
12000
/ / .
12000
/ / .
) :(4


.1
.

.2
.
.
.3

.4
.
) :(5

.1
.

.2

.

.3
.
) :(6
:
.1
.


.2
.

.3
.
) :(7
) ( .
.1

.2
) ( .

.3
.
.
.4
) (
.5
.

.6

.

.7

.


.8

.

.9
.
) :(8
.
) :(9
.
.1
.
.2

.3
.

.4
.

.5
.
" " .
.6

.7
.
"".
.8
.
.9
.10 )
(.
.11 "".
.12 .
.13 .
) :(10
:

.1



.

.2
.

.3

.
) :(11
10


400 .
2000 2000
.1
.

.2
.
)(
.3

.

.4
.

.5

.

.6

.

.7
400.

.8

.

.9
.
.10

.
.11
.
.12
.
.13
.
.14
.

.15
.
.16 "
".
) :(12
.1
:
11

.
.
.
.2
40
.
.3 .
.4 .
.5
.
.6
.
.7 .
.
.8 .
.9 .
.10
.
) :(13
- :
.
.1

.2
.

.3
.

.4
.
- :

.1

.

.2
.

.3
.

.4


.

.5
.
12


.6
.

.7
.

.8
.

.9

.

13

) - (3
) :(1

.
.
):(2

.
):(3
)(



.
):(4

:
.

.
):(5
.
):(6

.
):(7


.
):(8


.
) :(9
14


.1

.

.2
.

.3
.

.4
NET REALIZABLE VALUE
.

.5
.
) :(9

.1
:
.


.2


.

.3

.
) :(10

.1


.

.2
.

.3
.

.4
.

.5
.

15


.6
.
) :(11

.1

.

.2
.

.3
.

.4
.
) :(12

.1


.

.2
.
.
.3

.4
UNOBLIGED BALANCES
.
) :(13

.1
.
) (
.2
.

.3
.
) (
.4


.

.5
.
.
.6

.7
.

16


.8
.
) :(14
.
.1

.2
.

.3
.
:
:15

.1
:
20%
.2
.
%6
.3
%20


.

.4
%10
%10
.5


.6
.

.7

.
:16
.1
.2
.3

)(%20


.

17

) (4
) :(1

.1
.

.2


.

.3


.
):(2

.
):(3

.
):(4

.

.
):(5
:

.1
.

.2
.
.
.3
" " .
.4
):(6



.
):(7
18




.
):(8
:
.
.
.
):(9

.
):(10

.
):(11
20000:
.
.1

.2


.

.3

.

.4
.
) :(12

.1


.

.2
.

.3
.
) :(13

19


.1


.

.2
.
,
.3
.
) :(14


:

.1

.2

.3

.4
.
.5
)
.6
...( .
) :(15



1200

4000

4000
) :(16

:



400
3
2000
3
20000
20000 .
) :(17

.1
.

.2

:
.

20


.3

.
/
.4
10000.

.5
.
) (
.6

.
.
.7
20000
.8
20000
.

.9
.
.10
.
.11 " "
400
.
.12 3
) /(.
.13

.
) :(18

.1
.
400
.2


.

.3
.
.
.4

21

) :(19

.1


.

.2
.

.3

.
) :(20

.1
.
400
.2
"".

.3
.

.4
" "
.

22

) :(5
) :(1

.1


.
:
.2


.
) :(2 :


.
) :(3


:

.1


.2


.3
.

.4
.
) :(4
.
.1

.2
.

.3

.

.4
.

.5
.

23

) (6






:
:
) :(1
.1


.
.2



.
.3
.
) :(2 :

.
) :(3

.1

.

.2
:






) :(4

24


.
) :(5


.
) :(6 :


:


) (.

:

) :(7
:

.1






:
:
.2

.3
:
.4
) :(8 :

) (


25


.
) :(9:

:
.1 :

.
:
.2

.
.3 :


.

26

) - (7
) :(1
:
.
.
.
.
.
.
):(2


.
) :(3 :
.1 :
2000 .
12.
.2 :
%20 .
.
1000.
.
.3

....
.4
.

) :(4

27


.1
.

.2
:


.3
.

.4

.

.5
) ( ,
.

.6

.

.7

.
) :(5

.1
.

.2
.

.3

.
.
.4

.5
.
) :(6
28


.1
.

.2
:

/
20000 1

20000


.3

.

.4

.

.5
.

.6
.

29

) :(7
:
.1

5%

15%

15%

30%

20%

15%

15%




.2
4.

.3

.

.4



.
) :(8
4
.
.

30

) (8
) :(1

.1

.
.
.2
) :(2

.1



.

.2

.

.3

.

.4
.
.
.5
) :(3

.1

.

.2
.

.3
.

.4
.
.
.5

.6

.

.7

.

31


.8

.

.9
.
.10 .
) :(4
.
.1

.2
.

.3

.

.4

.

.5
.
) :(5

.1

.
/
.2
/
.

.3
.
.
.4
.
.5

.6
.
) :(6

.1
.

.2

.
.
.3
) :(7
32


.1
.

.2
.

.3
OVER HEAD

.

33

) - (9
) :(1
:
. (International Accounting Standards (IAS
.1
Generally Accepted Accounting Principles
.2
.((GAAP

.3
.

.4
.

.5

.
.
.6
.
.7
) :(2
.
.1

.2

:

) :(3
.
.1

.2

.
Cash Receipts and Disbursement
.3

34


.

.4
.
) :(4
)
.1
1/7/2009 .(30/6/2010
.
.2

.3
:

Cash Custody

Reconciliation


.4

.5
.
.6

.7
.
.
.8
.
.9
) :(5
.
.1
.
.2
:

35


.
.
.3

.4
.
) :(6 ) (
.
.1

.2

.

.3
.

.4
.
/
.5
.

.6
.
.
.7
.
.8
) :(7

.1
4000
.
.
.2

.3

.
) :(8
Backup
.1
Backup
.

.2

:

36

37


31 ***2 ***1
) :(
***2

38

***1



31 ***2 ***1
) :(

39



31 ***2 ***1
) :(
****2



:

40

****1

) - (10
):(1
:


):(2


.
):(3


.
):(4


.
):(5



.
):(6

.
):(7
.
):(8


.
):(9
41

42

You might also like