تسجيل القيود المحاسبية كراسة الحلول

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 ‫א‬‫א‬‫א‬

 ‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬

 W‫א‬‫א‬
 ‫א‬‫א‬ W‫א‬‫א‬

 ‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬ J‫א‬‫א‬ 
 

 
 
 W،،‫א‬‫א‬،‫א‬ 
 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ 
  ‫א‬ ‫א‬  ،‫א‬   ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K ‫א‬‫א‬‫א‬
 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ 
  ‫א‬        ،‫א‬ ‫א‬‫א‬  
‫א‬  ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬   ‫א‬    ،  
‫א‬،‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
     ‫א‬  ‫א‬    ،‫א‬   
 K‫א‬‫א‬،‫א‬‫א‬
 
‫א‬‫א‬‫א‬ ‫א‬? ?‫א‬‫א‬ 
 K‫א‬‫א‬‫א‬
 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ 
،‫א‬،‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 
   W    ‫א‬ ‫א‬  ‫א‬     ‫א‬ 
 K‫א‬
 
‫א‬‫א‬‫א‬‫א‬    
 ‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬ J‫א‬‫א‬
‫א‬‫א‬
 ‫א‬‫א‬

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 ‫א‬‫א‬  ‫א‬‫א‬ J‫א‬‫א‬  
 ‫א‬‫א‬ 

 ‫א‬‫א‬W‫א‬‫א‬
 Recording Financial Transactions
 
 W‫א‬‫א‬
 KE8F J1
 KE9F J2
 KE8F J3
 KE9F J4
 KE9F J5
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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 ‫א‬‫א‬  ‫א‬‫א‬ J‫א‬‫א‬  
 ‫א‬‫א‬ 

 W‫א‬‫א‬
 W J1

 ‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬
110L12W‫א‬10W‫א‬E1FW‫א‬
 1425L
 K‫א‬‫א‬W‫א‬
   ‫א‬    ‫א‬  
  ‫ א‬‫א‬      
 K‫א‬   0000  1231    50.00 
 1    0
     
   
     
 53  41 50.000
 ‫א‬
 
 
 
 
 KW‫ א‬50.000  50.00 
 0
 ‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ ‫א‬  ‫א‬
 ‫א‬
xx xx xx xx xx
 
 
 
 
 
 
-2-
 ‫א‬‫א‬  ‫א‬‫א‬ J‫א‬‫א‬  
 ‫א‬‫א‬ 

 W J2
 
 ‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬
 1425L11L13W‫א‬12W‫א‬E2FW‫א‬
 K‫א‬‫א‬W‫א‬
   ‫א‬    ‫א‬  
  ‫ א‬‫א‬      
 ‫א‬      124    45.00 
   0
       
         
 1231 45.000
 K‫א‬   0000
 1  
 
   
 
 
 
 
 KW‫ א‬45.000  45.00 
 0
 ‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ ‫א‬  ‫א‬
 ‫א‬
 x x  x x  x x  x x  x x
 
 
 
 
 
 

-3-
 ‫א‬‫א‬  ‫א‬‫א‬ J‫א‬‫א‬  
 ‫א‬‫א‬ 

 W‫א‬ J3
 
 ‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬
1425L11L15W‫א‬12W‫א‬‫א‬‫א‬‫א‬‫א‬E3FW‫א‬
 K‫א‬‫א‬W‫א‬
   ‫א‬    ‫א‬  
  ‫ א‬‫א‬      
 ‫א‬‫א‬  52    31    500.00 
   0
     
       
       
 211
 0000 500.00
 1    0
 ‫א‬
 
 
 
 KW‫ א‬500.00  500.00 
 0  0
 ‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ ‫א‬  ‫א‬
 ‫א‬
 x x  x x  x x  x x  x x

 
 
 
 
 
 
 
-4-
 ‫א‬‫א‬  ‫א‬‫א‬ J‫א‬‫א‬  
 ‫א‬‫א‬ 

 W‫א‬ J4
 
 ‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬
1425L11L16W‫א‬18W‫א‬‫א‬E4FW‫א‬
 K‫א‬‫א‬‫א‬W‫א‬
   ‫א‬    ‫א‬  
  ‫ א‬‫א‬      
   0000  211    500.00 
 1    0
 ‫א‬  
     
     
 124
 ‫א‬ 500.00
 0
 
 
 KW‫ א‬500.00  500.00 
 0  0
 ‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ ‫א‬  ‫א‬
   ‫א‬
 x x  x x  x x  x x  x x
 

  
 
 
 
 
 
 

-5-
 ‫א‬‫א‬  ‫א‬‫א‬ J‫א‬‫א‬  
 ‫א‬‫א‬ 

 
 W‫א‬ J5
 ‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬
 1425L12L30W‫א‬30W‫א‬‫א‬E5FW‫א‬
 K‫א‬‫א‬W‫א‬
   ‫א‬    ‫א‬  
  ‫ א‬‫א‬      
  53    35    45.00 
   0
 ‫א‬  
     
     
     
 37 45.000
‫א‬
 
 
 
 
 KW‫ א‬45.000  45.00 
 0
 ‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ ‫א‬  ‫א‬
   ‫א‬
 x x x x x x x x  x x

 

-6-
 ‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬ J‫א‬‫א‬
‫א‬
‫א‬

2
 ‫א‬‫א‬  ‫א‬‫א‬ J‫א‬‫א‬  
 ‫א‬ 

 E‫א‬F‫א‬W‫א‬‫א‬
 Editing of Receivables
 W‫א‬‫א‬
 KE9F J1
 KE8F J2
 KE9F J3
 KE8F J4
 KE9F J5
 KE 9F J6
 KE9F J7
 KE9F J8
 KE9F J9
 KE9F J10
 
 
 
 
 
 
 
 
 
 
 
 
 
 

-7-
 ‫א‬‫א‬  ‫א‬‫א‬ J‫א‬‫א‬  
 ‫א‬ 

 W‫א‬‫א‬
THE NATIONAL AGRICULTURAL DEV.CO.‫א‬‫א‬‫א‬‫א‬
 
 ‫א‬‫א‬‫א‬W‫א‬
 KKKK
 K1426‫א‬‫א‬
 
 1426LK1L30
 Statement of Account up to 30/1/1426H
Center/ Riyadh 4736548L‫א‬
  /Tel:4726548
Acc 122200006L‫א‬‫א‬
 No/122200006
 Details of your Account as followsW
Remarks   Details ‫א‬ Date   Vouc.No‫א‬  Credit ‫א‬ Debit 
 
   ‫א‬  1426L1L1    00K  3.986.19
      24148  00K  208.07
 
    1426L1L1  24856  00K  128.18
 
    1426L1L1  24862  00K  184.18
 
    1426L1L1  765  2250.00  
 
    1426L1L1  226280  00K  466.90
 
    1426L1L1  226291  00K  1520.50
 
 ‫א‬  ‫א‬  Total‫א‬  2250.00  6494.02
 Balance ‫א‬  00K  4.244.02
 K‫א‬‫א‬

 K‫א‬ELF‫א‬
 K ‫א‬‫א‬‫א‬W
 
-8-
 ‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬ J‫א‬‫א‬
‫א‬‫א‬
‫א‬‫א‬

3
 ‫א‬‫א‬  ‫א‬‫א‬ J‫א‬‫א‬  
 ‫א‬‫א‬ 

 ‫א‬‫א‬W‫א‬‫א‬
 Editing of Liabilities
 
 
 K
 

-9-
 ‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬ J‫א‬‫א‬
 ‫א‬
‫א‬

4
 ‫א‬‫א‬‫א‬  ‫א‬‫א‬ J‫א‬‫א‬  
 ‫א‬ 

 ‫א‬W‫א‬‫א‬‫א‬
 Reconciliation of Bank Balances
 W‫א‬‫א‬
 
 ‫א‬
 
 E‫א‬F‫א‬‫א‬‫א‬‫א‬
 1425
 L11L30
 10000.34    K1425L11L30‫א‬‫א‬
       W
 621.80   K‫א‬1425L11L30‫א‬ J
     W
 
     W
 
   220.50  11250‫א‬
   800.00    11272‫א‬
 1435.50  415.00    11295‫א‬
 9186.64      K1425L12L29‫א‬‫א‬
 ZZZZZZZZZ  
 8365.14    K1425L11L30‫א‬‫א‬‫א‬
 
     W
 
 1000.00    K‫א‬
 
     W
   24.00  
 K‫א‬‫א‬‫א‬‫א‬ J
   54.00  
 K J
   100.50  
 KJ
 178.50  _______
 
 9186.64    K1425L12L29‫א‬‫א‬
 ZZZZZZZZZ  
  
 
 
 

- 10 -
 ‫א‬‫א‬‫א‬  ‫א‬‫א‬ J‫א‬‫א‬  
 ‫א‬ 

 W‫א‬‫א‬W‫א‬
 ‫א‬
 ‫א‬‫א‬‫א‬
 1425L12L30W‫א‬30W‫א‬‫א‬E5FW‫א‬
 K‫א‬‫א‬W‫א‬
   ‫א‬    ‫א‬  
  ‫ א‬‫א‬      
 ‫א‬      124    1.000 
     
 125 1.000
 ‫א‬‫א‬

 KW‫ א‬1.000  1.000 


 ‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ ‫א‬  ‫א‬
   ‫א‬
 x x  x x  x x  x x  x x

 
 
 
  
 
 
 
 
 
 
- 11 -
 ‫א‬‫א‬‫א‬  ‫א‬‫א‬ J‫א‬‫א‬  
 ‫א‬ 

 
 W‫א‬‫א‬
 ‫א‬
 ‫א‬‫א‬‫א‬
 1425L12L30W‫א‬30W‫א‬‫א‬E5FW‫א‬
 K‫א‬‫א‬W‫א‬
   ‫א‬    ‫א‬  
  ‫ א‬‫א‬      
  51    31     24 
     
 124  24
 ‫א‬
 
 

 K W‫ א‬ 24   24 


 ‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ ‫א‬  ‫א‬
   ‫א‬
 x x  x x  x x  x x  x x
 

 
 
 
 
 
 
 

- 12 -
 ‫א‬‫א‬‫א‬  ‫א‬‫א‬ J‫א‬‫א‬  
 ‫א‬ 

 
 
 W‫א‬‫א‬‫א‬‫א‬
 ‫א‬
 ‫א‬‫א‬‫א‬
 1425L12L30W‫א‬30W‫א‬‫א‬E5FW‫א‬
 K‫א‬‫א‬‫א‬W‫א‬
   ‫א‬    ‫א‬  
  ‫ א‬‫א‬      
 ‫א‬  51    31     54 
     
 124  54
 ‫א‬
 
 

 K‫א‬W‫ א‬ 54   54 


 ‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ ‫א‬  ‫א‬
   ‫א‬
 x x  x x  x x  x x  x x
 

 
 
 
 
 
 

- 13 -
 ‫א‬‫א‬‫א‬  ‫א‬‫א‬ J‫א‬‫א‬  
 ‫א‬ 

 W‫א‬‫א‬
 ‫א‬
 ‫א‬‫א‬‫א‬
 1425L12L30W‫א‬30W‫א‬‫א‬E5FW‫א‬
 K‫א‬‫א‬W‫א‬
   ‫א‬    ‫א‬  
  ‫ א‬‫א‬      
 ‫א‬‫א‬   0000  1221    100 5
 5   0
   
 124  24
 ‫א‬
 
 

 KW‫ א‬ 100 5 100 5


0 0
‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ ‫א‬  ‫א‬
   ‫א‬
 x x  x x  x x  x x  x x
 

 
 W‫א‬‫א‬
 KEF J1
 149.800Z200H30.000H22.000H158.000KEF J2
 KEF J3
 KEF J4
 KEF J5

- 14 -
 ‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬ J‫א‬‫א‬
 ‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬

- 36 -

5
 ‫א‬‫א‬  ‫א‬‫א‬ J‫א‬‫א‬  
 ‫א‬‫א‬‫א‬ 

 ‫א‬‫א‬‫א‬W‫א‬‫א‬
 Error in Financial Records
 W‫א‬‫א‬
 KE9F J1
 KE9 F J2
 KE 8F J3
 KE8F J4
 KE 8F J5
 
 W‫א‬‫א‬
 K‫א‬EF J1
 KEF‫א‬‫א‬‫א‬E‫א‬F J2
 K‫א‬‫א‬‫א‬‫א‬‫א‬EF J3
 ‫א‬‫א‬‫א‬EF J4
 K‫א‬‫א‬
 K‫א‬‫א‬EF J5
 
 W‫א‬‫א‬
 W‫א‬ J1
 W‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬W‫א‬‫א‬

- 15 -
 ‫א‬‫א‬  ‫א‬‫א‬ J‫א‬‫א‬  
 ‫א‬‫א‬‫א‬ 

 ‫א‬‫א‬
 ‫א‬‫א‬‫א‬
 1425L3L29W‫א‬50W‫א‬‫א‬E5FW‫א‬
 K‫א‬‫א‬‫א‬‫א‬W‫א‬
   ‫א‬    ‫א‬  
  ‫ א‬‫א‬      
 ‫א‬      41    950 
       
 1231  950
EF‫א‬ 0002
 0
 
 K W‫ א‬ 950  950 
 ‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ ‫א‬  ‫א‬
 ‫א‬
 x x  x x  x x  x x xx

 
 
 
 
 
 
 
 
 
 
 

- 16 -
 ‫א‬‫א‬  ‫א‬‫א‬ J‫א‬‫א‬  
 ‫א‬‫א‬‫א‬ 

 
 
 
 
 K‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬
 ‫א‬‫א‬‫א‬
 1425L3L29W‫א‬35W‫א‬‫א‬E1FW‫א‬
 KE‫א‬F‫א‬W‫א‬
   ‫א‬    ‫א‬  
  ‫ א‬‫א‬      
 ‫א‬   0002  1231    590 
 0  
   
   
   
   41
EF‫א‬  590
 
 

 K W‫ א‬ 590  590 


 ‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ ‫א‬  ‫א‬
 ‫א‬
 x x  x x  x x  x x xx

 
 
 
 
 

- 17 -
 ‫א‬‫א‬  ‫א‬‫א‬ J‫א‬‫א‬  
 ‫א‬‫א‬‫א‬ 

 
 
 
 
‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬
 ‫א‬‫א‬‫א‬
 1425L3L29W‫א‬50W‫א‬‫א‬E5FW‫א‬
 KW‫א‬
   ‫א‬    ‫א‬  
  ‫ א‬‫א‬      
 ‫א‬      41    360 
       
 1231  360
EF‫א‬ 0002
 0

 K W‫ א‬ 360  360 


 ‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ ‫א‬  ‫א‬
 ‫א‬
 x x  x x  x x  x x xx

 
 
 W J2
KW J3
 

- 18 -
   ‫א‬‫א‬ J‫א‬‫א‬  
 ‫א‬ 

 ‫א‬

............................................................................................................
- 1 - ..................................................................... ‫א‬‫א‬W‫א‬‫א‬
- 7 - ......................................................... E‫א‬F‫א‬W‫א‬‫א‬
- 9 - .................................................................. ‫א‬‫א‬W‫א‬‫א‬
- 10 - ............................................................. ‫א‬W‫א‬‫א‬‫א‬
- 15 - ......................................................... ‫א‬‫א‬‫א‬W‫א‬‫א‬

- 19 -
 

 
 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬E‫א‬F‫א‬‫א‬
GOTEVOT appreciates the financial support provided by BAE SYSTEMS

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