1–

‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬

6
 ‫א‬‫א‬ E182F 
‫א‬‫א‬‫א‬ 1 J 

 ‫א‬‫א‬‫א‬W‫א‬‫א‬
W‫א‬‫א‬
 W‫א‬
 
 ‫א‬‫א‬‫א‬‫א‬ •
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •
‫א‬‫א‬‫א‬ •
‫א‬‫א‬ •
‫א‬‫א‬‫א‬ •

W‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 
 W‫א‬‫א‬‫א‬
 ٪90‫א‬‫א‬‫א‬
 
 6W‫א‬‫א‬
 
 W‫א‬‫א‬‫א‬‫א‬
 •
 •
‫א‬‫א‬‫א‬ •
‫א‬ •

 W‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬
 
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 ‫א‬‫א‬ E182F 
‫א‬‫א‬‫א‬ 1 J 

 W
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬K
 
 W‫א‬‫א‬‫א‬
K‫א‬‫א‬،‫א‬‫א‬
    K  ‫א‬     ‫א‬‫א‬  ‫א‬ 
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 WE6F‫א‬
 
‫א‬ ‫א‬?
‫א‬ ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬
 K10?‫א‬‫א‬
 
،‫א‬‫א‬‫א‬‫א‬‫א‬ 
 W1 1 ‫א‬‫א‬
 

 K‫א‬‫א‬‫א‬‫ א‬K1
 K‫א‬ K2
 K‫א‬ K3
 K‫א‬ K4
K‫א‬‫א‬ K5
 

 K11،1398‫א‬،‫א‬‫א‬،‫א‬‫א‬-10
  K6‫א‬،6‫א‬،‫א‬‫א‬-11
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 ‫א‬‫א‬ E182F 
‫א‬‫א‬‫א‬ 1 J 

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬٪9‫א‬‫א‬،‫א‬‫א‬ 
‫א‬ K1 2 ‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬1 3 ‫א‬
 
 

 W‫א‬‫א‬
 

‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬،‫א‬،‫א‬‫א‬‫א‬، ‫א‬
 W1 4 ‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬
 
‫א‬‫א‬‫א‬1423‫א‬‫א‬‫א‬
 3000، 5000 ‫א‬، 120.000
‫א‬  ‫א‬  K‫א‬    ‫א‬‫א‬   K‫א‬  ‫א‬
 W‫א‬
 ‫א‬‫א‬‫א‬L120.000
 
‫א‬  ‫א‬ ‫א‬ L        10800
 E٪9x120.000F
 ‫א‬L5000
 ‫א‬L3000
 ‫א‬L101.200
 
 E‫א‬1423‫א‬‫א‬‫א‬F

K٪7.5‫א‬‫א‬1423،٪6‫א‬‫א‬‫א‬1422٪5‫א‬1421 J12
 K1424‫א‬‫א‬٪9
 K119‫א‬‫א‬‫א‬‫א‬‫א‬ J13
K‫א‬‫א‬،?W‫א‬?،‫א‬‫א‬‫א‬‫א‬ -14
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 ‫א‬‫א‬ E182F 
‫א‬‫א‬‫א‬ 1 J 

 W2
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬ ‫א‬‫א‬K‫א‬‫א‬‫א‬
 K
 
 
 W‫א‬ •
 
 E ‫א‬F 3000‫א‬ ‫א‬
W‫א‬‫א‬
 ‫א‬L3000
 ‫א‬L3000
 
 E‫א‬F
 
 
W‫א‬‫א‬‫א‬‫א‬
 
 ‫א‬L3000
 ‫א‬L3000
 
 E‫א‬F
 
 
 
 
 

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 ‫א‬‫א‬ E182F 
‫א‬‫א‬‫א‬ 1 J 

 W‫א‬‫א‬‫א‬ •
 
 
 ‫א‬‫א‬‫א‬L120.000
 
 ‫א‬‫א‬‫א‬L10800
 ‫א‬L5000
 ‫א‬L3000
 ‫א‬L98.200
 ‫א‬L3000
 1423‫א‬‫א‬‫א‬F
 E‫א‬‫א‬‫א‬‫א‬

W‫א‬‫א‬‫א‬‫א‬
 
 ‫א‬L3000
 ‫א‬L3000
 
 W‫א‬‫א‬‫א‬
 
‫א‬‫א‬٪9‫א‬‫א‬‫א‬
 ‫א‬، ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬٪2‫א‬
 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ 
 W،‫א‬‫א‬‫א‬‫א‬
 

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 ‫א‬‫א‬ E182F 
‫א‬‫א‬‫א‬ 1 J 

‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬٪9 •
 K‫א‬
 K‫א‬‫א‬‫א‬٪2 •

 W
 K350.000‫א‬،،‫א‬‫א‬‫א‬‫א‬
 
 W‫א‬
 K‫א‬‫א‬
 

 W‫א‬
 31500Z٪9x 350.000Z‫א‬‫א‬‫א‬
 7000Z٪2x350.000Z‫א‬‫א‬‫א‬
 
 W‫א‬
 

 E‫א‬‫א‬‫א‬F‫א‬‫א‬‫א‬L31500
 E‫א‬F‫א‬‫א‬‫א‬L7000
 ‫א‬‫א‬‫א‬L38500
 
 E‫א‬‫א‬‫א‬F
 
 W‫א‬
 
 ‫א‬‫א‬‫א‬L38500
 ‫א‬L38500
 
 E‫א‬‫א‬‫א‬F
 
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 ‫א‬‫א‬ E182F 
‫א‬‫א‬‫א‬ 1 J 

 W‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬K ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬
 
2500‫א‬‫א‬W
 ‫؟‬‫א‬‫א‬K
 
 4375ZE2D2500Fx 3.5Z‫א‬
 
 W
K 3000‫א‬‫א‬8
 ‫؟‬‫א‬‫א‬
 
 9000Z3000x 3Z‫א‬‫א‬‫א‬
 
 16500Z9000H7500Z‫א‬
 
 W‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
 
 W
‫א‬‫א‬‫א‬‫א‬1421L1L1‫א‬
1423،20.000‫א‬‫א‬1422،15000‫א‬
 K25000‫א‬‫א‬

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‫א‬‫א‬ E182F 
‫א‬‫א‬‫א‬ 1 J 

 W‫א‬
 K‫א‬‫א‬‫א‬‫א‬
 
 W1421
 7500Z2D15000Z‫א‬
 
 W‫א‬‫א‬
 
 ‫א‬L7500
 ‫א‬L7500
 
 E1421‫א‬F
 
 W1 5 ‫א‬‫א‬‫א‬‫א‬
 
‫א‬
‫א‬ 7500

 
 
‫א‬‫א‬
 
 W‫א‬‫א‬‫א‬  
‫א‬ 7500

 

‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ -15
K‫א‬‫א‬‫א‬
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 ‫א‬‫א‬ E182F 
‫א‬‫א‬‫א‬ 1 J 

 W1422
 20000ZE2D20000Fx2Z‫א‬
 
 W‫א‬‫א‬
 ‫א‬L12500
 ‫א‬L12500
 
 E1422‫א‬‫א‬‫א‬F
 
 W2
،E 20.000F‫א‬1422

 K1422‫א‬‫א‬‫א‬
1422،E 20.000F‫א‬E7500F‫א‬
 KE12500F‫א‬
 
 W1422‫א‬‫א‬‫א‬‫א‬
 
‫א‬
‫א‬ 12500

 
‫א‬‫א‬
 
 W‫א‬‫א‬‫א‬  
‫א‬ 20000

 

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‫א‬‫א‬ E182F 
‫א‬‫א‬‫א‬ 1 J 

W1423
 37500ZE2D25000Fx3Z‫א‬
 
 W‫א‬‫א‬
 ‫א‬L17500
 ‫א‬L17500
 
 E1423‫א‬‫א‬‫א‬F
 
 W1423‫א‬‫א‬‫א‬‫א‬
 
 ‫א‬
‫א‬ 17500

 
 
 
 ‫א‬‫א‬
 
 W‫א‬‫א‬‫א‬  
‫א‬ 37500

 
 
 
 
 

- 114 -
 ‫א‬‫א‬ E182F 
‫א‬‫א‬‫א‬ 1 J 

 W‫א‬
 ‫א‬‫א‬
 
K ‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬E‫א‬L‫א‬F
 W‫א‬‫א‬‫א‬
 
 ‫א‬Lxxx
 E‫א‬F‫א‬Lxxx
 
 EKKKKKK‫א‬KKKKKK‫א‬F
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 

- 115 -
 ‫א‬‫א‬ E182F 
‫א‬‫א‬‫א‬ 1 J 

 E6F
 
 
 W‫א‬‫א‬

 W‫א‬‫א‬ExF‫א‬‫א‬E√F
 
 K‫א‬‫א‬‫א‬‫א‬EF .1
‫א‬‫א‬،‫א‬EF .2
 K‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF .3
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF .4
 K‫א‬E‫א‬F
 ‫א‬‫א‬‫א‬‫א‬‫א‬EF .5
 K‫א‬‫א‬
‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF .6
 K‫א‬‫א‬‫א‬
 
 
 
 
 
 
 
 
 

- 116 -
 ‫א‬‫א‬ E182F 
‫א‬‫א‬‫א‬ 1 J 

 W‫א‬‫א‬

 W‫א‬‫א‬‫א‬
 
‫א‬‫א‬‫א‬1423‫א‬‫א‬‫א‬  J1
8000،5000‫א‬،180.000
‫؟‬‫א‬‫א‬K‫א‬‫א‬
 
 K167000 JK150800 JK13500 JK16200 J
 
‫א‬‫א‬‫א‬1421L1L1‫א‬  J2
200.000‫א‬‫א‬1422،120.000‫א‬‫א‬
K250.000‫א‬‫א‬1423،
 ‫؟‬1422‫א‬‫א‬‫א‬

 K250.000 JK375.000 JK140.000 JK60.000 J

 
‫א‬‫א‬1423‫א‬‫א‬‫א‬  J3
20000،16000‫א‬،190.000
K‫א‬‫א‬K‫א‬‫א‬
 
K3800 JK17100 JK15200 JK19000  J
 
‫א‬‫א‬6  J4
‫؟‬‫א‬‫א‬K4500
 
 K15750 JK29250 JK14625 JK18000 J
 

- 117 -
 ‫א‬‫א‬ E182F 
‫א‬‫א‬‫א‬ 1 J 

‫א‬‫א‬‫א‬1421L1L1 ‫א‬  J5
200.000‫א‬‫א‬1422،120.000‫א‬‫א‬
K 250.000‫א‬‫א‬1423،
 ‫؟‬1422‫א‬
 
 K120.000 JK100.000 J
 K250.000 JK200.000 J

- 118 -
 E182F 
‫א‬
1 J 

 ‫א‬

 ‫א‬‫א‬

 W‫א‬‫א‬
 
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬E3F
K‫א‬‫א‬ E5F
K‫א‬‫א‬‫א‬‫א‬‫א‬E4F
K‫א‬‫א‬E1F
K‫א‬‫א‬‫א‬‫א‬E2F

 W‫א‬‫א‬

 W‫א‬‫א‬
 K  J1
  K  J 2
  K  J 3
  K  J 4
K  J 5
  K  J 6
 
 
 
 
 
 
 
- 119 -
 E182F 
‫א‬
1 J 

 
 ‫א‬‫א‬
W‫א‬‫א‬
 
  K√  J1
KX  J2
KX  J3
K√  J4
K√  J5
 
 W‫א‬‫א‬
 
 W‫א‬‫א‬
 
 K  J1
K  J2
K  J3
K  J4
K  J5
 
 
 
 

- 120 -
 E182F 
‫א‬
1 J 

 ‫א‬‫א‬
 
W‫א‬‫א‬

X  J1
 
X  J2
 
X  J3
 
√  J4
√  J5
 
√  J6
 
 
 W‫א‬‫א‬
 
W‫א‬‫א‬  J1
 ‫א‬     ‫א‬ 
‫א‬ ‫א‬
        80.000
1  ‫א‬L 20.000
1423L3L1  
 ‫א‬‫א‬L 12.000
    450.000
 ‫א‬L
     ‫א‬L    
       
 
 
  ‫ رأس اﻟﻤﺎل‬/‫ﺣـ‬ 562.000
   

   E‫א‬‫א‬F   50.000
   
  ‫א‬‫א‬L  
1423L3L5 2   35.000  
   E‫א‬‫א‬F‫א‬‫א‬L 15.000
 ‫א‬L    
   
‫א‬‫א‬‫א‬‫א‬F    
     
 E‫א‬‫א‬
 
 
   250
- 121 -
 E182F 
‫א‬
1 J 

 
         
1423L3L6 3 ‫א‬L  250  
 
 ‫א‬L  

  35.000
 E‫א‬‫א‬‫א‬F
     
 
  ‫א‬L 35.000  
4  ‫א‬L  
1423L3L8
 EF 18.000
 
   
  18.000
5 ‫א‬L  
1423L4L15  ‫א‬‫א‬‫א‬L  
 

     E‫א‬L‫א‬F 90.000
    50.000
 
6
     
1423L5L16  E‫א‬F‫א‬L 140.000  
 

‫א‬L  
   2500
   ‫א‬‫א‬‫א‬L
  E‫א‬F  
 
   2500
 

 
 

7  
 

1423L5L17
 

L  6500
   ‫א‬L
   EF
 8  
 6500
 
  ‫א‬L
 
1423L5L29
 ‫א‬L
   E‫א‬‫א‬F
 
 ‫א‬ 814.250 814.250
 
 
 
 
 
 

- 122 -
 E182F 
‫א‬
1 J 

 
W‫א‬‫א‬‫א‬‫א‬‫א‬  J2
 
 ‫א‬‫א‬L
‫اﻟﺘﺎرﻳﺦ‬ ‫رﻗﻢ ﻗﻴﺪ‬ ‫ﺑﻴــــــــــــﺎن‬ ‫اﻟﻤﺒﻠﻎ‬ ‫اﻟﺘﺎرﻳﺦ‬ ‫رﻗﻢ ﻗﻴﺪ‬ ‫ﺑﻴـــــــــــــــﺎن‬ ‫اﻟﻤﺒﻠﻎ‬
‫اﻟﻴﻮﻣﻴﺔ‬ ‫اﻟﻴﻮﻣﻴﺔ‬
1423L3L1  1   562.000        
   
     
       
       
  1423L12L30  EF 562.000
 ‫ א‬562.000  ‫ א‬562.000
 1424L1L1 562.000    
 
 
 ‫א‬‫א‬L
‫א‬   ‫א‬ ‫א‬   ‫א‬
‫א‬ ‫א‬
1423L3L5  2 ‫א‬‫א‬L 15000 1423L3L1 1 ‫א‬L 80.000
 3 ‫א‬L  250  5 ‫א‬‫א‬‫א‬L
18000
 1423L3L6 35000 L4L15 50.000
 4  6
 1423L3L8   ‫א‬L  6500  1423 ‫א‬‫א‬‫א‬L
8  

1423L5L29  ‫א‬L   L5L16

  91.250  1423
 
1423L12L30  EF
 ‫א‬ 148K000  ‫א‬ 148.000

  1424L1L1  91.250
 
 
 
 
 
- 123 -
 E182F 
‫א‬
1 J 

 ‫א‬‫א‬L
‫א‬   ‫א‬ ‫א‬   ‫א‬
‫א‬ ‫א‬

        1423L3L1 1 ‫א‬L 20.000

     
   
 
    
1423L12L30 EF 20.000
 
 ‫א‬ 20.000  ‫א‬ 20.000

     1424L1L1 20.000

 
 ‫א‬‫א‬L
‫א‬   ‫א‬ ‫א‬   ‫א‬
‫א‬ ‫א‬
        1423L3L1 1 ‫א‬L 12000

        
       
L12L30 EF 1200
 1423 0
 ‫א‬ 1200  ‫א‬ 12000
0
    1424L1L1 12000

 
 ‫א‬‫א‬L
‫א‬    ‫א‬ ‫א‬   ‫א‬
‫א‬ ‫א‬

        1423L3L1 6  L  450.000

     ‫א‬  
   
 
     
1423L12L30  450.000
 EF
 ‫א‬ 450.000  ‫א‬  450.000

    1424L1L1  450.000

- 124 -
 E182F 
‫א‬
1 J 

 
 
 ‫א‬‫א‬‫א‬L
‫א‬    ‫א‬ ‫א‬   ‫א‬
‫א‬ ‫א‬

        1423L3L5 2   50.000

   
     
     
1423L12L30  EF 50.000
 ‫א‬ 50.000  ‫א‬ 50.000

     1424L1L1 50.000

 
 ‫א‬E‫א‬F‫א‬‫א‬L
‫א‬    ‫א‬ ‫א‬   ‫א‬
‫א‬ ‫א‬
1423L3L5  2  ‫א‬‫א‬L 35000        
           
     
         
 
      1423L12L30  EF 35000

 ‫א‬ 35000  ‫א‬ 35000

 1424L1L1 35000    

 
‫א‬‫א‬L
‫א‬   ‫א‬ ‫א‬   ‫א‬
‫א‬ ‫א‬

      1423L3L6 3 ‫א‬L  250

     
     
1423L12L30 EF 250
‫א‬ 250 ‫א‬ 250

1424L1L1 250

- 125 -
 E182F 
‫א‬
1 J 

‫א‬‫א‬L
‫א‬   ‫א‬ ‫א‬   ‫א‬
‫א‬ ‫א‬
1423L5L17 7   L  2500 1423L3L8 4 ‫א‬L 35000
 ‫א‬  
 
   
     
 
EF 32500
1423L12L30
‫א‬ 35000 ‫א‬ 35000

1424L1L1 32500

 
‫א‬‫א‬‫א‬‫א‬L
‫א‬   ‫א‬ ‫א‬   ‫א‬
‫א‬ ‫א‬
1423L4L15  5  ‫א‬L18000      
6   140.000  
 1423L5L16    
   
       
 
     
         
1423L12L30 EF 158.000
‫א‬ 158.000 ‫א‬ 158.000

1424L1L1 158.000

 
‫א‬EF‫א‬L
‫א‬   ‫א‬ ‫א‬   ‫א‬
‫א‬ ‫א‬
1423L5L16 6 ‫א‬‫א‬‫א‬L 90.000
     
     
1423L12L30 EF 90.000
‫א‬ 90.000 ‫א‬ 90.000

1424L1L1 90.000

 
 
 
- 126 -
 E182F 
‫א‬
1 J 

‫א‬‫א‬ L
‫א‬   ‫א‬ ‫א‬   ‫א‬
‫א‬ ‫א‬
1423L5L17 7 ‫א‬L 2500
     
     
     
1423L12L30 EF 2500
‫א‬ 2500 ‫א‬ 2500

1424L1L1 2500

 
‫א‬‫א‬L
‫א‬   ‫א‬ ‫א‬   ‫א‬
‫א‬ ‫א‬
1423L5L29 8 ‫א‬L 6500
     
     
     
1423L12L30 EF 6500
‫א‬ 6500 ‫א‬ 6500

1424L1L1 6500

 
 
 
 
 
 
 
 
 

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 E182F 
‫א‬
1 J 

 
W‫א‬‫א‬‫א‬‫א‬  J3
 
 
 ‫א‬‫א‬‫א‬
 ‫א‬‫א‬ ‫א‬ 
 ‫א‬   32500
 ‫א‬ 562.000  
 ‫א‬    450.000
 91.250
 ‫א‬  
 12000
 ‫א‬    20.000
 ‫א‬    50.000
   
 ‫א‬‫א‬
 158.000  250
 ‫א‬‫א‬‫א‬  90.000
 
 ‫א‬  6500
   
 EF‫א‬
   2500
 ‫א‬
 35000
 E‫א‬F‫א‬‫א‬
 
 ‫ א‬755.000 755.000
 

 
 

- 128 -
 E182F 
‫א‬
1 J 

 ‫א‬‫א‬‫א‬

 W‫א‬‫א‬

 KX K1
K√ K2
K√ K3
KX K4
KX K5
K√ K6

 
 W‫א‬‫א‬
 
 ‫א‬‫א‬‫א‬
 1423L12L30‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬  450.000  ‫א‬ 15000
25000  250.000
 ‫א‬‫א‬ ‫א‬
   15000
   120.000
   
  75.000
 475.000  ‫א‬  475.000

- 129 -
 E182F 
‫א‬
1 J 

 ‫א‬‫א‬‫א‬
 1423L12L30‫א‬‫א‬
 W‫א‬      W‫א‬  
 ‫א‬  18500      
        100.000  
 ‫א‬‫א‬‫א‬ 18500    60.000  
     16.500
 
   
 W‫א‬    
     
 ‫א‬‫ א‬ 60.000
       
 ‫א‬‫א‬‫א‬ 60.000  ‫א‬‫א‬‫א‬ 176.500
     

 
 
 

 W
     20.000  
 W‫א‬ 
113.000    70.000  
 ‫א‬  75.000  ‫א‬
     
‫א‬    

  90.000
188.000  ‫א‬‫א‬
 ‫א‬      
 
   
 
 
   
 
 266.500    266.500
 ‫א‬‫א‬  ‫א‬

 

 

- 130 -
 E182F 
‫א‬
1 J 

 ‫א‬‫א‬

 W‫א‬‫א‬
 
 X K1
 
  √ K2
 
 X K3
 
  √ K4
 
√ K5
 
 X K6
 

- 131 -
 E182F 
‫א‬
1 J 

 W‫א‬‫א‬
‫א‬‫א‬ ‫ﻗﺎﺋﻤﺔ اﻟﺪﺧﻞ‬ ‫א‬‫א‬‫א‬ ‫א‬ ‫א‬‫א‬‫א‬
‫א‬ ‫א‬
‫اﺳﻢ اﻟﺤﺴﺎب‬
  ‫א‬‫א‬ ‫ﻤﺼﺭﻭﻓﺎﺕ‬      

‫א‬
   50000   50000  50000  
 75000  75000    75000
   
     60000  55000
 

   
60000
     5000      ‫א‬
 20000  1600 20000 3000 ‫א‬
 20000 1600 1400
4000   4000    5000  ‫א‬
  1000  
   

 3000 3000 65000  68000

100000 100000
 
 ‫א‬‫א‬
100000
‫א‬
  188000 188000 ‫إﺟﻤﺎﻟﻲ‬
 
 5000  5000 ‫א‬
 5000
 
   
   1400
   1400  1400 ‫א‬
     
       
 1000   1000  1000
   
 
     
  65000 65000
65000  ‫א‬‫א‬
 
 
 
 
  193000 193000 72400 72400

   
 2600
 2600
 ‫א‬
130600 130600 65000 65000
‫א‬

 

- 132 -
 E182F 
‫א‬
1 J 

 ‫א‬‫א‬

 W‫א‬‫א‬

 √ .1
X .2
 √ .3
X .4
 √ .5
X .6

 W‫א‬‫א‬

‫أ‬ .1

‫ ب‬.2

‫ د‬.3

‫ أ‬.4

‫ ج‬.5

 
 
 
 
 
 
 
 

- 133 -
 E182F 
‫א‬
1 J 

‫א‬

‫א‬‫א‬
Relevance ‫א‬
Clarity ‫א‬
Objectivity ‫א‬
Accuracy ‫א‬
Timeliness  ‫א‬
Assumptions  ‫א‬‫א‬
Economic Entity ‫א‬‫א‬
Going Concern ‫א‬‫א‬
Periodicity ‫א‬‫א‬
Monetary Unit ‫א‬‫א‬
Accounting Principles ‫א‬‫א‬
Historical Cost ‫א‬‫א‬
Matching ‫א‬
Consistency ‫א‬
Accrual ‫א‬
RevenueRecognition ‫א‬‫א‬‫א‬
Conservatism  ‫א‬‫א‬
Disclosure ‫א‬
Assets  ‫א‬
Fixed Assets  ‫א‬‫א‬
Current Assets  ‫א‬‫א‬‫א‬
Intangible Assets  ‫א‬‫א‬
Liabilities  ‫א‬
Long-term Liabilities  ‫א‬‫א‬
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 E182F 
‫א‬
1 J 

Short-term Liabilities  ‫א‬‫א‬

Owner's Equity  ‫א‬
Balance Sheet  ‫א‬‫א‬
Income Statement  ‫א‬
Statement of Cash Flows  ‫א‬‫א‬
Revenues  ‫א‬‫א‬‫א‬
Expenses  ‫א‬
Trial Balance  ‫א‬‫א‬‫א‬
Chart of Accounts  ‫א‬
Theory of Double Entry  ‫א‬‫א‬
Accounting Cycle  ‫א‬‫א‬
General Journal  ‫א‬
Ledger  ‫א‬
Balancing  ‫א‬
Trail Balance  ‫א‬‫א‬‫א‬‫א‬
Financial Statements  ‫א‬‫א‬‫א‬
Income Statement  ‫א‬
Balance Sheet  ‫א‬‫א‬
Adjusting Entries  ‫א‬‫א‬
Work Sheet  ‫א‬
Payroll  ‫א‬‫א‬‫א‬

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