فهيم افندي الحلقة ٣

السلام عليكم

الانترفيو بدأ وكان سؤال وجيه جدا من د.ايمن مدرس اول كلية تجارة للأستاذ فهيم ..
د.ايمن
ممكن حضرتك تقولنا معادلة المركز المالي شاملة بنود لقائمة الدخل ؟!
أ.فهيم
الاصول =الالتزامات +حقوق الملكية
الاصول =الالتزامات +حقوق الملكية +الايرادات -المصروفات-مسحوبات الشركاء
ويتم ترحيل الاشارة السالبه للجانب الاخر ويتم تحويلها الي عكس الاشارة
الاصول+المصروفات+مسحوبات الشركاء=الالتزامات+حقوق الملكية+الايرادات.
د.سعيد أ.اول مادة محاسبة التكاليف بكلية التجارة..
وايه الفرق بين الجانب الايمن والايسر للمعادلة؟!
أ.فهيم
الجانب الايمن بيشير الي الحسابات المدينة،اما الجانب الايسر يشير الي الحسابات الدائنة.

#الاستاذ_محاسب

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