:

.
2
 :
- 1 :
- -
- .
- 2 ) : (
- - -
- 3 :
- ) ( -
) (

3
 :
- 1
- 2

- 3

- 4
- 5

4





.

:

: 6


) (

OUTPUT ACCOUNTING CYCLE INPUT

- 1 - 1 - 1
) ( - 2 - 2
- 2 ) - 3
(
) ( - 3
- 4 ) (
- 5
7
 : :

- 1
. :

Accounting Entity :
Accounting Period :

Accrual :

Matching :

Disclosure :

)( ) (
()Consistency ()Revenue Recognition

) (
()Materiality ()Conservatism

.

.

10


()Monetary Unit ()Historical Cost

)
(

. .

11
 Assets :

Intangible Assets Current Assets Fixed Assets

12
 Liabilities

Short term Liabilities Long term Liabilities

13

Owners Equity

Reserves Retained Earnings Capital

) (

14
 - 2

- 1 )(Journal



.
- 2 ):(Ledger

.

15
 - 3
Transactions

)(

16
 : Processing :
) (Accounting Cycle

(
(
))

)
(

17

)(1



Analyzing

18


)(

)(

19


= +

20
 )(1

50000

:


] )(
)( [

21
 )(1
:



] )(
)( [

22
 ) (2

100000

:


] )(
)( [

23
 )(2
:



] )(
)( [

24
 ) (3

30000

:


] )(
)( [

25
 )(3
:



] )(
)( [

26
 )(4

10000

:


] )(
) ( [

27
 )(4
:


] )(
) ( [

28
 )( 2

Recording
)
(


.

/
/

29
Double Entry:

The concept that every financial entry has two sides - a debit
and a credit. For example, let's say that you write a check to pay
off a liability. You would debit Accounts Payable, and credit
cash.

Credit:

A "negative" amount . Increases income and liabilities,

decreases assets and expenses.

Debit:

A "positive" amount. Increases assets and expenses, decreases

income and liabilities.
30


Journal

31
 Journal Entries

/
../
/ /
/
/
/ ./

../ ./ ./
32
.../
 )(1

1/ 1
70000
. 731

: )(

) ( .
33


731 1/1 1 / 70000

/ 70000

34
Recording (1)

1/1
s 731 Land 70000
Cash 70000
Purchased land for cash

35
 )(2
1/ 5 90000

137

: )(

)(
)( .
36


137 1/5 2 / 90000

/ 45000

45000
/

37
Recording (2)

S 5/1 137 Cars 90000

Bank 45000
Accounts Payable 45000
Purchased cars Paid part
chick ,balance credit from
. Al_amal Co

38
 )(3
1/ 9 8000
7000

.317

: )(

) (
)(
39
.


317 1/9 3
/ 8000

/ 7000

/ 15000

40
Recording (3)

S 9/1 317 Furniture 8000

Office equipment 7000
Cash 15000
Purchased Furniture and
Office equipments for
cash

41
 )(4
1/ 15
90000 80000
50000

:



: )(

)(
)(
)(
42
.


317 1/15 4
/ 80000

/ 90000

/ 50000

/ 120000

43
Recording (4)

S 15/1 317 Building 80000

Land 90000
Cash 50000
Accounts Payable 120000

Purchased Building and

Land paid part cash ,
balance on credit from
Mohammed Co 44
 )(5
1/ 20 8000
7000
.

: )
(
)( ) (

45


1/20 5
/ 8000

/ 7000

/ 7500
/ 7500

46
Recording (5)

20/1
S Rent Expense 8000

Salaries Expense 7000

Bank 7500
Cash 7500
Paid salaries and rent
expenses
47
 )(1

: 1998
11/ 1 3000 .
11/ 6
5000 .
15000 11/ 16
30 .
30000 20/11
20000 15000

:

48
49
50
 )(3

Posting

)
(




.
. 51


52


53
 :

- 1 ) (

- 2


.

/ /

54
 )(1

1 /1 100000
731

: )(
) ( .

1/ 1 1 100000 /
/ 100000

55

Posting

731 1/1 1 / 100000

/ / 100000

731 1/1 100000 /

56
 )(1
Posting

731 1/1 1 / 100000

/ 100000

7311/1 / 100000
731 100000 / 1/1

57
 )(2

1 /5 70000
137

: )(
)( .

1/5 / 2 70000
/ 70000

58
 )(2

Posting

137 1/5 2 / 70000

/ 70000

137 1/5 / 70000

59
 )(2

Posting

137 1/5 2 / 70000

/ 70000

7311/1 / 100000 1371/5 /

137 70000 / 1/5

60


.

61
 70000 100000
- 1

- 2

- 3
137 1/5 / 70000 731 1/1 / 100000

1 /30 30000
- 4

100000 100000

- 5

1/1 30000

)
(

- 6




62


. 63


} ) ( )
- ({
) (

:

) + )
( (

64


Assets
Expenses
Liabilities
Revenues

65

1419/12/30 :
20000
1000
3000
20000
100
1000
3000 6000
100
90000
6000
90000 10900
10900 50000
50000
30000 30000
20000 20000
2000
2000
5000
90000 5000
100000 90000
70000 100000
2000
70000
. 270000
2000
385000 385000 270000 .
66 : 1419/12/30
 There are the balances from AL_amal
Companys ledger in 30/12/1419
Purchases 20000
Advertising Expense 1000
Rent 3000
Purchases 20000
Purchases Transport Expense 100
Advertising Expense 1000
Rent 3000 Salaries 6000
Purchases Transport Expense 100 Sales 90000
Salaries 6000
Sales 90000 Cash 10900
Cash 10900
Bank 50000
Bank 50000
Accounts receivable 30000 Accounts Receivable 30000
Accounts payable 20000 Accounts payable 20000
Notes receivable 2000
Notes receivable 2000
Notes payable 5000
Buildings 90000 Notes payable 5000
Lands 100000 Buildings 90000
Cars 70000 Lands 100000
Insurance Expense 2000
Cars 70000
Capital 270000
Insurance Expense 2000
385000
S 385000
s Capital 270000
67
 Output :

)
( )
(



.
68


) (

/ /

) (

/ / /

69
/


) ( .
/. /

/ /
) ( ) ( +
+ +


+

70
 /
/
/ /
/ / .
/ /

/.

/
/
/ .
/

/.

/ .
/
/

71


/ /

/ /
/ /
/ /
/ . / .
/ /
/ /
/ /
/. /.

/ /
/ /
/ /
/ /
/ . / .
/ /
/. /.
/ . / .
) ( ) (

/. /.

72





1419/ 12 /30









+
) (



.





73
 1419/ 12 /30 1419/ 12 /30

)(













:


:




74




.

= 75
 1419 /12 /30




















76



+ +

77






1423/ 12 /30

78





.

= 79

30/12/1423
20000
1000
3000
20000 100
1000
3000 6000
100
90000
6000
90000 10900
10900 50000
50000
30000 30000
20000 20000
2000
2000
5000
90000 5000
100000 90000
70000 100000
2000
70000
. 270000
2000
385000 385000 270000 .
80 : 30/12/1423
 /
30/12/1423
20000 20000
1000
90000 1000
3000
100 3000
6000
2000 100

57900 6000
90000
90000 90000
10900
57900 ) (
50000
30000
90000 20000
2000

20000 5000
1000
90000
3000
100 100000
6000
2000 70000
2000
57900
270000 .

81 : / .
30/12/1423
 30/12/1423
30/12/1423

20000
20000 10900 1000
5000 50000 3000
30000 100
2000
6000

90000
270000
57900
10900
100000
90000 50000
70000 30000
20000
2000
352900 352900 5000
90000
100000
70000
2000
270000 .
82 : 30/12/1423
 30/12/1423
30/12/1423

20000
10900
50000
1000

30000 3000
2000 100
100000 6000
90000
90000
70000
10900

50000
20000
30000
5000
20000

2000
270000 5000
57900 90000
100000
70000
352900 352900 2000
270000 .
83 :
30/12/1423


:
:





..





.
.

.
.

,
,

.
.

.
.

::

.
.

84





.


.

.
85


: : :

/ / /

/ / /

:


/
/

86


.




.

.

.

87


: : :
/
/ /
/
/ /

:

/

/

88


:







89 .


: : :
/
/ /
/
/ /

:

/

/

90





.


.

.
91


: : :

/ / /

/ / /

:


/
/

92


.




.


.

93 .


: : :
/
/ /
/
/ /

:

/

/

94


:






.
95


: : :
/
/ /
/
/ /

:

/

/

96


) (

: :

.
)(
.
)( .
.
97


10000 %10

)( : )(:
9000 / 9000 /
9000 / 9000 /
%10 %10

98

)(

10000 %10

)( : )(:
9000 / 9000 /
9000 / 9000 /
%10 %10

99


10000 %10

)(: )(:
9000 / 9000 /
9000 / 9000 /
%10 %10

100


10000 %10
20

)(: )(:
9000 / 9000 /
9000 / 9000 /
20 20
%10 %10

101


9000



10/15/30

)(: )(:
1 : 1 :
9000 / 9000 /
9000 / 9000 /
%10 %10
15 15

2 : 2 :
9000 /
8100 /
8100 / 900 /
900 / 9000 /
%10 102 %10



9000
10/15/30

)(: )(:
1 : 1 :
9000 / 9000 /
9000 / 9000 /
%10 %10
15 15

2 ) (: 2 ) (:
9000 / 9000 /
9000 / 9000 /

103


10000 %10
10/15/30

)(: )(:
1 : 1 :
9000 / 9000 /
9000 / 9000 /
%10 %10
%10 15 %10 15

2 : 2 :
9000 /
8100 /
8100 / 900 /
900 / 9000 /
%10 104 %10



10000 %10

10/15/30

)(: )(:
1 : 1 :
9000 / 9000 /
9000 / 9000 /
%10 %10
15 15

2 ) (: 2 ) (:
9000 / 9000 /
9000 / 9000 /

105


.
) (
. .

.

106


) (
. )
( .
) (
.

.

107


)(
.
) ( .
) ( )
( .

) ( .
108


:
1
2 .
3 ) (.
4 )
( .
) (
.

109
 :

/ /
/ /

/ /
/ /
/ /
) ( )
(
) ( .
110



/ /

/ /

/
/ ) (

/

/

/
111 .
 :


/ /
/ /

/.



/

/
/ /
/ / .
) ( /.

112
) ( .



/ /
/ .
/

/
/ ) (

/

/

/
.
113
 : )(


/ /
/ /

/

/ . )(
/ /
/

/

) (

114
) ( .




/ .

/
/

/
/

/
/
/ .

115
 :


/ /
/ /

/
/ ) (

/
/
/
.

) (

116
) ( .


/

/
/
) (

/ )(
/

/
/
/ .

) (
.
117
 ) (

:
1 .
2 +
.
3
.
118


/ )(

/ . /

/ /

119


/
)(
/ /

/
/

/ )(
/

/ /
/
/
120
 )(

/

/

/

/
) (

121


.
:
- +
.
- +

122


:
-
)
(.
-
)
(

123


30/12/1422:
10000 30000 2000 -
18000 .
:
- 2000.
- 1/1/1422 .
- 1000.
- 1/1/1422.
:

30/12/1422.

124

/

12000

2000 10000

8000 1000
/

3000 20000
12000

125


)(

126
 )(

. :
- : .
- :
.
- :
.
-
- : .

127
 )(

1 :

1
.
2
) ( .
3 )
( . .
4
:
: .
:
.
:
.
128
 : )(
2 :
- /. -
:
/ .
/
/
/

-3 -2 - 1
. .
.
.
/ . .
/ . / .
/ .

.

129
 ) (1 :

30/12/1422:
70000 7000 4000 - ...
:
1 3000
.
2 . %10
:

30/12/1422 .

130

/

10000

2300 ..

6300 .. 63000

= 630000 = 3000 70000

= 6300 = %10 63000
4000 )( ) 6300( .
.

131


- /. -
:
10000 / .
3000 /
10000 /
3000 /

-
:
2300 / .
2300 / .

132
 ) (2 :

%5 .
/

10000
850 ..

3150 .. 63000

= 630000 = 3000 70000

= 3150 = %5 63000
4000 )( ) 3150( .
.
133
 :

- /. -
:
10000 / .
3000 /
10000 /
3000 /

-
:
850 / .
850 / .

134
 ) (3
30/12
4000
/

10000

4000 .. 63000

= 630000 = 3000 70000

=
.

135
 )(3

- /. -
:
10000 / .
3000 /
10000 /
3000 /

136


.
:
-.
- .
- .

.


)(


.
137


:
1 .
2 .
3 .

.

138

: +
.
) +
+ (

.
:

.
:
%50
.
:
.

139

:
1/1 65000
20000 .
5/1 2000
17/1 37500

12500 .
20/1 5000
.
25/1 6000
.
30/1 3000
1000 .
.
140


:

.

.

.

.

.

141


=

/ /

/ /

/
/
/

/

/
/

142

30/12/1423:
100000 60000 10000
30000 10000.
:
- %2 %25 .%10
- 20000 1/7 .
- .
:
.

143


:

.


.
.
=

.

144

50000 %20

10000 10000 10000 10000 50000 50000

18000 20000 8000 10000 50000 50000

24400 30000 6400 10000 50000 50000

1 :
2 )
145
( .

) (

:

.
) (

) + (
) +
(
.
.

146


.
- 1 :

.
.
2 :
:
-

:
/
/
-


.
147
 1

30/12/1423:
200000 680000 700000

:
-
200000 250000.
:

.
148

/ /

700000 20000

680000
200000

200000

149
 2

30/12/1423:
20000 680000 700000
30000 -
:

200000 250000.
:

.
150

/ /

700000 20000
30000
680000

200000

200000

151
 3

30/12/1423:
20000 680000 700000

:

300000 250000.
:

.
152

/ /

700000 20000
5000
680000

300000

5000 300000

153
 4

30/12/1423:
20000 680000 700000
8000
:

300000 250000.
:

.
154

/ /

700000 20000
3000
680000

300000

5000 300000

155

/ /

700000 20000
2000
680000

300000

5000 300000

156


157