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  1. #1
    moderator
    Mon, 09 Mar 2009 01 PM:23:00
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    Thumbs up





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  2. #2
    Founder of Acc4Arab
    Sat, 03 Dec 2005 04 PM:25:00
    1,474
    10

    / WAEL700



  3. #3
    moderator
    Mon, 09 Mar 2009 01 PM:23:00
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    -
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  4. #4

    Sat, 14 Mar 2009 11 PM:32:30
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    [QUOTE=WAEL700;33407]



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    1-
    RELVANCE

    A - TIMELINES
    B- PREDCTIVE VALUE
    C - FEEDBACK VALUE


    2- RELIABLETY

    A-
    B-
    C-


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  5. #5
    moderator
    Mon, 09 Mar 2009 01 PM:23:00
    32
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    omar al-natour
    :

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    [](( ))

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  6. #6

    Fri, 06 Mar 2009 10 AM:29:41
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  7. #7

    Sat, 14 Mar 2009 11 PM:32:30
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    hi al'aa
    how are you ?i hope be fine
    i have seen your request and i will be glad if i can help you
    you asked about THE FUNDAMENTAL ACCOUNTING EQUATION and there is what you want THE FUNDAMENTAL ACCOUNTING EQUATION

    THE ACCOUNTING EQUATION
    : The basic features of the accounting model we use today trace their roots back over 500 years. Luca Pacioli, a Renaissance era monk, developed a method for tracking the success or failure of trading ventures. The foundation of that system continues to serve the modern business world well, and is the entrenched cornerstone of even the most elaborate computerized systems. The nucleus of that system is the notion that a business entity can be described as a collection of assets and the corresponding claims against those assets. The claims can be divided into the claims of creditors and owners (i.e., liabilities and owners' equity). This gives rise to the fundamental accounting equation:

    Assets = Liabilities + Owners' Equity

    ASSETS: Assets are the economic resources of the entity, and include such items as cash, accounts receivable (amounts owed to a firm by its customers), inventories, land, buildings, equipment, and even intangible assets like patents and other legal rights and claims. Assets are presumed to entail probable future economic benefits to the owner.

    LIABILITIES: Liabilities are amounts owed to others relating to loans, extensions of credit, and other obligations arising in the course of business.

    OWNERS' EQUITY: Owners' equity is the owner's "interest" in the business. It is sometimes called net assets, because it is equivalent to assets minus liabilities for a particular business. Who are the "owners?" The answer to this question depends on the legal form of the entity; examples of entity types include sole proprietorships, partnerships, and corporations. A sole proprietorship is a business owned by one person, and its equity would typically consist of a single owner's capital account. Conversely, a partnership is a business owned by more than one person, with its equity consisting of a separate capital account for each partner. Finally, a corporation is a very common entity form, with its ownership interest being represented by divisible units of ownership called shares of stock. These shares are easily transferable, with the current holder(s) of the stock being the owners. The total owners' equity (i.e., "stockholders' equity) of a corporation usually consists of several amounts, generally corresponding to the owner investments in the capital stock (by shareholders) and additional amounts generated through earnings that have not been paid out to shareholders as dividends (dividends are distributions to shareholders as a return on their investment). Earnings give rise to increases in "retained earnings," while dividends (and losses) cause decreases.

    BALANCE SHEET: The fundamental accounting equation is the backbone of the accounting and reporting system. It is central to understanding a key financial statement known as the balance sheet (sometimes called the statement of financial position). The following illustration for Edelweiss Corporation shows a variety of assets that are reported at a total of $895,000. Creditors are owed $175,000, leaving $720,000 of stockholders' equity. The stockholders' equity section is divided into the $120,000 originally invested in Edelweiss Corporation by stockholders (i.e., capital stock), and the other $600,000 that was earned (and retained) by successful business performance over the life of the company.

    Does the stockholders' equity total mean the business is worth $720,000? No! Why not? Because many assets are not reported at current value. For example, although the land cost $125,000, the balance sheet does not report its current worth. Similarly, the business may have unrecorded resources to its credit, such as a trade secret or a brand name that allows it to earn extraordinary profits. If one is looking to buy stock in Edelweiss Corporation, they would surely give consideration to these important non-financial statement based valuation considerations. This observation tells us that accounting statements are important in investment and credit decisions, but they are not the sole source of information for making investment and credit decisions.

    HOW TRANSACTIONS IMPACT THE ACCOUNTING EQUATION

    THE IMPACT OF TRANSACTIONS: The preceding balance sheet for Edelweiss was static. This means that it represented the financial condition at the noted date. But, each passing transaction or event brings about a change in the overall financial condition. Business activity will impact various asset, liability, and/or equity accounts; but, they will not disturb the equality of the accounting equation. So, how does this happen? To reveal the answer to this question, let's look at four specific transactions for Edelweiss Corporation. You will see how each transaction impacts the individual asset, liability, and equity accounts, without upsetting the basic equality of the overall balance sheet.

    EDELWEISS COLLECTS AN ACCOUNT RECEIVABLE: If Edelweiss Corporation collected $10,000 from a customer on an existing account receivable (i.e., not a new sale, just the collection of an amount that is due from some previous transaction), then the balance sheet would be revised as follows:



    This illustration plainly shows that cash (an asset) increased from $25,000 to $35,000, and accounts receivable (an asset) decreased from $50,000 to $40,000. As a result total assets did not change, and liabilities and equity accounts were unaffected. Thus, assets still equal liabilities plus equity.

    EDELWEISS BUYS EQUIPMENT WITH LOAN PROCEEDS: Now, if Edelweiss Corporation purchased $30,000 of equipment, agreeing to pay for it later (i.e. taking out a loan), then the balance sheet would be further revised as follows:



    This illustration shows that equipment (an asset) increased from $250,000 to $280,000, and loans payable (a liability) increased from $125,000 to $155,000. As a result, both total assets and total liabilities increased by $30,000, but assets still equal liabilities plus equity.

    EDELWEISS PROVIDES SERVICES TO A CUSTOMER ON ACCOUNT: What would happen if Edelweiss Corporation did some work for a customer in exchange for the customer's promise to pay $5,000? This requires further explanation; try to follow this logic closely! You already know that retained earnings is the income of the business that has not been distributed to the owners of the business. When Edelweiss Corporation earned $5,000 (which they will collect later) by providing a service to a customer, it can be said that they generated revenue of $5,000. Revenue is the enhancement to assets resulting from providing goods or services to customers. Revenue will bring about an increase income, and income is added to retained earnings. Can you follow that?

    As you examine the following balance sheet, notice that accounts receivable and retained earnings went up by $5,000 each, indicating that the business has more assets and more retained earnings. And, guess what: assets still equal liabilities plus equity.



    EDELWEISS PAYS EXPENSES WITH CASH: It would be nice if you could run a business without incurring any expenses. However, such is not the case. Expenses are the outflows and obligations that arise from the producing goods and services. Imagine that Example Corporation paid $3,000 for expenses:



    GENERALIZING ABOUT THE IMPACT OF TRANSACTIONS: There are countless types of transactions that can occur, and each and every transaction can be described in terms of its impact on assets, liabilities, and equity. What is important to know is that no transaction will upset the fundamental accounting equation of assets = liabilities + owners' equity.

    DISTINGUISHING BETWEEN REVENUE AND INCOME: In day-to-day conversation, some terms can often be used casually and without a great deal of precision. Words may be treated as synonymous, when in fact they are not. Such is the case for the words "income" and "revenue." Each term has a very precise meaning, and you should accustom yourself to the correct usage. It has already been pointed out that revenues are enhancements resulting from providing goods and services to customers. Conversely, expenses can generally be regarded as costs of doing business. This gives rise to another "accounting equation":





  8. #8
    moderator
    Mon, 09 Mar 2009 01 PM:23:00
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    omar al-natour


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  9. #9
    moderator
    Mon, 09 Mar 2009 01 PM:23:00
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  10. #10

    Fri, 06 Mar 2009 10 AM:29:41
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