‫المحاسب االداري المحترف‬

Certified Management Accountant. It is a professional certification in management

accounting and financial management that is offered by the Institute of Management
Accountants (IMA) in the United States.

The CMA certification is designed to recognize the unique expertise and skillset of
management accountants who are responsible for planning, budgeting, forecasting, and
decision-making within an organization. The certification requires passing a two-part
exam covering topics such as financial planning and analysis, strategic management,
internal controls, and risk management.

The CMA certification is recognized globally and is particularly useful for management
accountants working in multinational corporations or organizations. The certification
demonstrates to employers that an individual has a deep understanding of financial
planning and analysis, as well as the ability to apply this knowledge in real-world
situations.

‫مجلس المحاسبين القانونيين األمريكي‬

The National Association of State Boards of Accountancy (NASBA) is a professional
organization for the 55 state boards of accountancy in the United States, as well as the
District of Columbia, Puerto Rico, Guam, and the U.S. Virgin Islands. NASBA's mission is
to enhance the effectiveness and advance the common interests of the state boards of
accountancy.

NASBA provides a variety of services and programs to its member boards, including
developing and maintaining the Uniform CPA Exam, which is used by all U.S.
jurisdictions to license CPAs. NASBA also maintains a national database of CPA licensees
and provides tools and resources to help state boards with regulatory compliance and
enforcement.
‫الموازنات التخطيطية‬
‫محاسبة المسؤولية‬
Accounting responsibility refers to the ethical and legal obligations that accountants
have to accurately and transparently report financial information. The responsibilities of
an accountant may vary depending on their role and level of seniority, but generally
include:

1. Maintaining accurate financial records: Accountants are responsible for

maintaining accurate financial records, which may include recording transactions,
preparing financial statements, and managing accounts payable and receivable.
2. Ensuring compliance with laws and regulations: Accountants have a responsibility
to ensure that financial information is reported in accordance with applicable
laws and regulations, such as generally accepted accounting principles (GAAP)
and tax laws.
3. Upholding ethical standards: Accountants have a responsibility to uphold ethical
standards, such as honesty, integrity, and objectivity, and to avoid conflicts of
interest.
4. Communicating financial information: Accountants have a responsibility to
communicate financial information clearly and accurately to stakeholders, such as
management, investors, and regulatory bodies.
5. Providing financial advice: Accountants may be responsible for providing financial
advice to clients or employers, which may include making recommendations
regarding investments, tax strategies, and business decisions.

‫محاسبة التقارير‬
Accounting reports are financial statements that provide information about an
organization's financial performance and position. Accounting reports are used to
communicate financial information to stakeholders, such as investors, creditors, and
regulatory bodies, and to make informed decisions about the organization's future.

The main types of accounting reports are:

1. Balance Sheet: A balance sheet provides a snapshot of an organization's financial

position at a specific point in time, and shows the organization's assets, liabilities,
and equity.
 2. Income Statement: An income statement (also known as a profit and loss
statement) shows an organization's revenues, expenses, and net income over a
specific period of time.
3. Cash Flow Statement: A cash flow statement shows the inflows and outflows of
cash for an organization over a specific period of time.
4. Statement of Changes in Equity: This statement shows the changes in an
organization's equity over a specific period of time, including contributions from
shareholders, net income, and dividends.
5. Footnotes: Footnotes provide additional information about an organization's
financial statements, such as accounting policies, contingencies, and significant
events.
6. Management Discussion and Analysis (MD&A): MD&A is a narrative report that
provides an analysis of an organization's financial performance, including an
overview of operations, significant events, and future prospects.

‫معاير المحاسبة المصرية‬

Egyptian accounting standards are the set of guidelines and regulations that govern the
preparation and presentation of financial statements in Egypt. These standards are issued by the
Egyptian Accounting Standards Board (EASB), which is responsible for developing and updating
the standards in accordance with international accounting principles.