acounting.pptx..........................

...

1. In the name of Allah Welcome Dear students

2. Financial accounting QuickBooks Time 1 hour Duration 45 Days

3. Business Business refers to the organized efforts and activities of individuals or entities with the primary goal of producing, buying, selling, or exchanging goods and services to meet the needs of customers Key elements of business include: Goods and Services: Profit Motive : Customers: Organization: Risk and Uncertainty : Innovation and Adaptation : Entrepreneurship

4. Types of business انواع تشبث 1 . Service Business تشبثات خدماتی 2. Merchandising Business کمبنی های تجارتی 3. Manufacturing Business کمبنی های تولیدی

5. اشکال عمده حقوق تشبثات خصوصی Sole Proprietorship کمپنی انفرادی Partnership شرکت Corporation شرکت سهامی

6. Book keeping فعالیت های ثبت معاملات محاسبوی به شکل سیستماتیک در دفتر ها (کتاب ها) مانند ژورنال لیجر دفتر نقده و غیره را دفتر داری می گویند.

7. Parts of book keeping 1 Double Entry Book Keeping Single Entry Book Keeping

8. Accounting Accounting is the process of recording, summarizing, analyzing, and reporting financial transactions of a business or an organization. The primary purpose of accounting is to provide accurate and timely financial information that can be used for decision-making, financial planning, and control. Recording Transactions: Accountants use a system of double-entry bookkeeping to record financial transactions. This means that for every transaction, there are at least two accounts affected, with one account debited and another credited. Classifying and Summarizing Data: Once transactions are recorded, accountants classify them into various accounts (e.g., assets, liabilities, equity, revenue, and expenses). This classification helps in summarizing and organizing financial information.

9. Accounting Financial Accounting عبارت از توضیح و تشریع منابع مالی مکلفیتهای یک نهاد افتصادی میباشد این محاسبه برای سرمایه گذاری و قرضه دهندگان یک منبع مهم کسب معلومات میباشد که با استفاده از آن سرمایه گذار تصمیم سرمایه گذاری خویش را اخذ نموده میتواند. Managerial Accounting عبارت از توسعه و تفسیر معلومات محاسبوی میباشد ذریعه آن منجمنت فعالیتهای افتصادی خویش را بصورت موثر به پیش میبرد. مدیران با استفاده از معلومات این نوع محاسبه اهداف عمومی کمپنی یا شرکت خویش را اجراات دیپارتمنت کمپنی را مورد مطالعه قرار میدهد. Cost Accounting عبارت یک پروسه داخلی کمپنی یا شرکت بوده که هدف آن عبارت از ثبت و تحلیل مصارف تولیدی در یک کمپنی یا یک شرکت میباشد. Tax Accounting یک بخش مهم از محاسبه است که موضوعات مربوط به مالیات را مورد بررسی قرار میدهد. محاسبه مالی محاسبه منجمنت (مدیریتی) محاسبه مصارف

10. Assets دارایی ها دارای ها منابع اقتصادی اند که مربوط به کمپنی یا شرکت بوده و از آن در پروسه تولید استفاده صورت می گیرد.

11. Types of assets انواع دارایی ها 1. Current Assets عبارت از دارایی های اند که در صورت فعالیت نورمال شرکت یا کمپنی در ظرف یکسال به نقد تبدیل گردد یا به مصرف برسد یا با اجناس دیگر تبادله گردد. مانند پول نقد؛ حساب بانکی کمپنی؛ طلبات و قرطاسیه باب و غیره 2. Fixed Assets عبارت از دارایی های اند که دارای یک ظرفیت بوده و یا دارای ارزش تجارتی است که در صورت فعالیت نورمال شرکت یا کمپنی بیشتر از یکسال مورد استفاده قرار گیرد مانند زمین تعمیر موتر و غیره داراییی های جاری داراییی های جاری

12. Types of assets انواع دارایی ها 3. Intangible Assets عبارت از دارایی های است که موجودیت فزیکی نداشته ولی دارای یک ارزش میباشد که در شرکت یا کمپنی باعث خلق عواید می گردد. مانند: کاپی رایت؛ سرقفلی و مارک کمپنی دارایی های غیر مادی

13. Liabilities دیون عبارت از مکلفیت های کمپنی بوده که در یک وقت معین قابل تادیه می باشد.

14. Types of liabilities انواه دیون دیون جاری Current Liabilities دیون طویل المدت Long-Term Debt

15. Liabilities Current دیون جاری عبارت از قروض است که در ظرف یکسال یا یک دوره عملیاتی باید پرداخت گردد. مانند: مزد و معاش باقیمانده؛ مالیات قابل تادیه و قرضه های کوتاه مدت. حسابات قابل تایده Account Payable حسابات قابل تادیه دارای سند Notes Payable

16. Long-Term Debt دیون طویل المدت قروض است که برای مدت طولانی به قرضه گرفته میشود.

17. Equity سرمایه سرمایه عبارت از مبالغ است که در اقلام مختلف دارایی های یک شرکت یا کمپنی سرمایه گذاری گردیده است.

18. Income statement حساب مفاد و ضرر این صورت حساب ؛ سود مندی یک کمپنی یا شرکت را در یک زمان معین نشان میدهد. این حساب راجع به نتیجه فعالیت کمپنی معلومات ارزشمند را بدسترس منجمنت کمپنی قرار میدهد و معمولا در اخیر دوره مالی ترتیب میگردد. مصرف : عبارت از ارزش امتعه اجناس و خدمات است که برای خلق عواید لازم می باشد. عواید: عبارت از مبالغ است که از طریق فروش تولیدات و عرضه خدمات بدست میاید. و عواید از یک طرف باید مصارف دوره را پوشش نموده و از طرف دیگر یک اندازه مفاد را نیز به بار بی آورد.

19. اشکال ترتیب حساب مفاد ضرر حساب مفاد و ضرر معمولا به دو شکل نظر به هدف شرکت یا کمپنی ترتیب میگردد که عبارتند از: شکل حسابی حساب مفاد و ضرر : این شکل حساب مفاد و ضرر مانند T بوده که به طرف راست آن عواید و به طرف چپ آن مصارف ثپت می گردد. تفاوت بیلانس حساب نشان دهنده مفاد و ضرر دوره میابشد. شکل راپور دهی حساب مفاد و ضرر : در این شکل حساب مفاد و ضرر ابتدا عواید فروش ثپت گردیده و بعدا مصارف آن از ان تفریق میگردد .

20. Statement of owners equity صورت حساب سرمایه شخصی این صورت حساب تغییرات مشخص را در سرمایه گذاری شده مالک یک کمپنی یا مالکین یک شرکت در طول یک زمان مشخص نشان میدهد. نام کمپنی صورت حساب سرمایه شخصی تارخی سرمایه در آغاز دوره 28000 جمع: سرمایه افزود شده 5000 مفاد دوره 1000 34000 م نفی: ضرر دوره برداشت شخصی 1600 1600 سرمایه در ختم دوره 32400

21. Cash flow statement صورت حساب جریان نقده این صورت حساب نشان دهنده خروج پول نقد به خارج کمپنی و دخول پول نقد به داخل کمپنی در یک زمان مشخص میباشد. این حساب چگونگی جریان پول نقد را در کمپنی در یک دوره توضیح می نماید.

22. Account حساب حساب عبارت از خلاصه ثپت معاملات است که به یک شخص و یا یک جنس ارتباط دارد.و یا عبارت از محل است که در آن تعغیر که در حسابات دارایی؛ دیون؛ سرمایه؛ مصارف و عواید بوجود می آید ثپت میگردد. تعغیر این اقلام عبارت از افزایش و یا کاهش آنها میباشد. پول نقد : حساب تاریخ توضیحات افزایش کاهش بیلانس جاری ۱-۱۴۰۲ موجود اول 50000 ۲-۱۴۰۲ جمع اوری طلبات 10000 ۳-۱۴۰۲ فوشات به نقد 5000 65000 ۴-۱۴۰۲ پرداخت کرایه 7000 ۵-۱۴۰۲ پرداخت معاشات 3000 ۶-۱۴۰۲ فروشات به نقد 4000 ۷-۱۴۰۲ پرداخت بل برق 500 58500

23. حسابات تی دارای سه مشخصه می باشد عنوان حساب Account Name طرف دبت Debit طرف کریدت Credit

24. 600 800 1400 400 بیلانس حساب 500 500 1 00 پول نقد

25. قاعده دبت و کریدت اصطلاحات دبت و کریدت در سیستم محاسبه وسایل است که تغییرات یک حساب مشخص را که در اثر یک معامله بوجود می آید نشان میدهد. هر معامله دارای دبت و کریدت بوده که افزایش و کاهش را در حسابات مربوط یک معامله نشان میدهد. در ثپت معامله باید دو نقطه اساسی ذیل در نظر گرفته شود: هر معامله باید توسط دبت و کریدت توضیح گردد. در یک معامله مبلغ دبت باید مساوی به مبلغ کریدت باشد.

26. دارایی ها، مصارف، برداشت، مفاد توزیع شده دارایی ها مصارف، برداشت، و مفاد توزیع شده افزایش به طرف دبت کاهش به طرف کریدت باقیمانده( بیلانس نورمال) حساب به طرف دبت

27. دیون سرمایه مفاد توزیع ناشده و عاید باقیمانده( بیلانس نورمال) حساب به طرف کریدت افزایش به طرف کریدت کاهش به طرف دبت

28. Types of account Asset Expense Revenue Liability Capital دارای مصارف عواید قروض سرمایه

29. Types of Expense Food Expense Salary Expense Advertising Expense Electricity Types of Revenue Rent income Commission Salary Income And ETC Types of Liability Account Payable Salary Payable Rent Payable Tax Payable Bank loan Types of Asset Cash Supplies لوازم Building Account receivable

30. Journal ژورنال ژورنال اولین کتاب محاسبه است که نخست تمام معاملات را در آن ثبت میگردد. How to find two accounts Classifying Increase or Decrease Dr Or Cr Jan 1: Ahmad started business with cash Af 200000. Jan 5: Purchased land on cash Afs 50000. Jan 10: Purchased goods on Afs 20000 from Kamran. Jan 15: paid carriage exp afs 1000. Jan 20: sold goods on cash afs 6000 and on credit over on hamid 6000. Jan 25: Ahmad Withdraw Afs 20000. Jan 30: purchased goods on credits Afs 30000 from kareem . Jan 31: Paid to kareem Afs 20000

31. Date Description Ref # Dr Cr Jan 1 Cash Ahmad Capital 200000 200000 Jan 5 Land Cash 50000 50000 Jan 10 Goods Kamran A/ p 20000 20000 Jan 15 Carriage Exp Cash 1000 1000 Jan 20 Cash A/ R Sale 6000 6000 12000 Jan 25 Ahmad Capital cash 20000 20000 Jan 30 Goods A/P Karim 30000 30000 jan31 A/P Karim Cash 20000 20000 Total 253000 253000

32. Jan 1: Ahmad Started Business with cash Af 20000 Jan 2: Purchased goods on Af 2000 . Jan 3: Purchased goods on Af 5000 from Kamran Jan 10: Paid Carriage exp Af 100 Jan 15: Sold goods on cash Af 6000 and on credit over on hamid 6000 Jan 30: Purchased goods on credits af 3000 from ajmal Jan 31: Paid to ajmal Af 1000 Feb 1: Ahamd Withdraw Af 1000

33. Jan 1: Wasa Started Business with cash Af 30000 Jan 2: Purchased goods on Af 1000 . Jan 3: Purchased Furniture on Af 3000 from Samim Jan 10: Paid Carriage exp Af 100 Jan 15: Sold goods on cash Af 3000 and on credit over on hamid 4000 Jan 30: Purchased TV on credits af 6000 from ajmal Jan 31: Paid to Samim 3000 Af Feb 1: Wasa Withdraw Af 2000

34. حسابات ذیل را در لیجر درج نماید Jul 1. Farhad started a business with capital of Rs 12500. 2. Purchased merchandise for cash Rs 7500 3. Sold merchandise on account to Nasim Rs .500. 4. Purchased Furniture for cash Rs 1000. 5. Purchased merchandise on credit from Jamil Rs.1500 6. Sold merchandise for cash Rs 500 7. Received cash from Nasim Rs 500. 8. Paid cash to Jamil Rs . 900. 10. Paid rent of the shop Rs .250.

35. Ledger دفترچه کل عبارت از کتاب دوم محاسبه است که ما میتوانیم تمام معاملات تجارتی را جداگانه ثبت میکنیم. هدف لیجر طبقه بندی حسابات تجارتی. افزایش و کاهش معاملات را نشان میدهد. به اساس آن بیلانس آزمایشی ساخته میشود. از تمام معاملات حسابات آن را مشخص میکنیم که به هر معامله ما جداگانه یک حساب ساخته میشود.

36. Ledger Date Description Page Amount Date Description Page Amount B/D CD Dr Cr Brought Down پایین آورده carried down انجام میشود

37. Trial Balance بیلانس آزمایشی مرحله سوم در محاسبه است که بخاطر معاملات که ما در ژورنال و لجیر انجام داده ایم که کدام اشتباه نداشته باشد در صورتیکه اگر اشتباه باشد برای ما نشان میدهد. Date Description Dr Cr

38. Profit and loss statement صورت سود و زیان (P&L Statement) که به عنوان صورت درآمد نیز شناخته می شود، یک گزارش مالی است که خلاصه ای از درآمدها،هزینه ها، سود و زیان یک شرکت را در یک دوره زمانی خاص، معمولاً به صورت سه ماهه یا سالانه ارائه می دهد.هدف اولیه صورت سود و زیان نشان دادن سودآوری و عملکرد مالی یک کسب و کار در طول دوره معین است .

39. Abc & co Income statement / Profit & loss Statement Dec 31 2015 Description Debit record Credit Record Operative income Commission Rent income Salary Income Sales income Operative Expense: Food Exp Tax Exp Rent Exp Electricity Net Profit

40. Jan 1. Romal started a business with capital of Rs 150,000. 2. Deposit to Azizi bank 50,000. 3. Purchase Car on Cash 10000. 4. Paid Salary From Azizi Account 30,000. 5. Sold Good 6,000. 6. Electricity paid from account 5,000. 7. Furniture from ahmad 12,000. 8. Paid cash to ahmad 12000. 10. Purchase Laptop from azizi account 9,000. حسابات ذیل را در لیجر درج نماید

41. Vendor فروشنده فروشنده :  یک اصطلاح عمومی برای هر فردی است که کالا یا خدماتی را خرید و فروش می کند. فروشنده :  محصولات و خدمات را خریداری می کند و سپس آنها را به شرکت یا فرد دیگری می فروشد.

42. Check چک چک به برگه ای میگویند که افراد به جای پول نقد از آن استفاده میکنند. در واقع چک زمانی صادر می شود که فردی مقداری پول داخل حساب خود دارد و میخواهد آن را به صورت چک به فرد دیگری برپدازد .

43. Fundamental of accounting Transaction : Transaction is exchange of an asset and discharge of liabilities with consideration of monetary value. For Example: Sale of Computer for 500$ to customer Purchase of Car for 3500 $ from Mr. Khan Events : an events is anything in general purpose which occur at specific time and particular place. For Example: Visit of Customer Meeting with employees We can also say that all transactions are events and but all events are not transactions.

44. Fundamental of accounting Definition and meaning of Accounting Example: Purchase of books 100$ Advertising of books 50$ Sale of book 1200 $ Payment of salaries to employee 350$ Payment of rent 80$

45. Fundamental of accounting Functions of Accounting 1. Performance measurement: Comparison of past performance with current performance to know whether performance improved or not. 2. Forecasting: Accounting helps to forecast performance on the basis of past and current performance. 3 . Information about Target Achievement : Accounting helps to show whether targets (sales to be made, profit to be made etc.…) have been achieved or not. 4. Control: Accounting helps to identify weak areas of business so as to improve them. E.g. control of higher costs.

46. Fundamental of accounting Functions of Accounting 5. Tax Payment : Accounting helps to ensure accurate tax is paid to authorities. 6. Record Keeping : to Keep accurate record of all transactions. 7. Information about Financial Performance: to know about financial performance of the business i.e. whether the business is making profit or loss

47. Fundamental of accounting What is Account: in accounting, an account is a descriptive storage unit used to collect and store information of similar nature. Example: Cash Account: is an account to store all transaction that involve cash receipts and cash payments. Building Account: suppose a company purchase a building and pays in cash. That transaction would be recorded in the “ building” account for the purchase of the building and reduction in the cash account for the payment made.

48. Fundamental of accounting Elements of Accounting There are five important elements of accounting or five types of accounts: Assets Expenses Income Capital Liabilities

49. Fundamental of accounting Assets : are those resources that are owned and controlled by the organization and from which future economic benefits are expected to flow to the entity. Organization spend to get an asset and then get benefit from it in the future time. Assets are two type: Current Assets Non Current Assets or Fixed Assets

50. Fundamental of accounting Current Assets: assets that are being held for the purpose of trading and expected to be converted into cash. ( i.e Sold) or consumed within twelve months. Example: Cash and cash equivalents: bill, coins, funds for current purposes, checks, cash in bank, etc.… Receivables: amount receivable from customer, rent receivable, interest receivable. Inventories: assets held for sale in the ordinary course of business. Prepaid Expenses: Expenses paid in advance.

51. Fundamental of accounting Non –Current Assets: are those : Long Term in nature – useful for a period longer that 12 months They are not for further sale but to be used in the business. Example: Long term investments land – land area owned for business operations (not for sale) Building – such as office building, Factory warehouse or store Equipment – Machinery, furniture and fixtures (Shelves, tables, chairs etc.)

52. Fundamental of accounting Liabilities : are economic obligation or payables of the business. ( Amount payable by business) Liabilities may be classified: Current Liabilities Non – current liabilities

53. Fundamental of accounting Current Liabilities: A liabilities is considered current if is to be paid within the next 12 month. Example: rent payable Non – Current liabilities: A liabilities is considered non – current if its payment is not due within next 12 months.

54. Fundamental of accounting Capital: Also called as equity. Capital is the amount invested by owners of a business in the business. Additional money invested by owner increases the capital amount Profit also increases capital amount Drawing decreases capital account.

55. Fundamental of accounting Drawing: Drawing is the opposite of capital and is the amount withdrawn by the owner of the business. Example: if the owner of a business invests 50000$ in the business the capital of the business will be 50000$ It the owner takes out 10000$ from the business the capital will be 40000 and this 10000 is called as the drawings.

56. Fundamental of accounting Income: Income refers to an increase in economic benefits of the business during the accounting period in the form of an increase in asset or a decrease in liability. Income includes revenues and gains Revenues: refers to the amount earned from the company’s ordinary course of business such as professional fees or service revenue for service companies and sales for manufacturing concerns; Gain:: come from other activities, such as gain on sale of equipment, gain on sale of vehicle etc.

57. Fundamental of accounting Expense: Expenses are decrease in economic benefits during the accounting period in the form of a decrease in asset or an increase in liability that is not due to distribution to owner Expenses include ordinary expenses such as: Cost of sales Advertising expense, electricity expense Rent expense, salaries expense, income tax, repairs expense etc. Net income refers to all income minus all expenses.

58. Fundamental of accounting Deferent between assets and expense: Assets: money spent first and benefits taken in the future periods. Expense: benefits already taken before money spent or the benefits are in current period only and not in the future

59. Fundamental of accounting Note: Income and Expense account are period accounts . These accounts are closed at the end of accounting period. Assets, liabilities and capital are not period account but continues account. The accounts are not closed at the end of the accounting period. Suppose if accounting period of a business start from 1 st January and ends on 31 st December every year. So all income and expenses made from 1 st January to 31 December will be closed. Assets, liabilities and capital account will not be close on end of year but it will be carried forwarded to next accounting year and then to next and so on.

60. Account: A summarized record of transaction that relate to a person or thing is called account. All Transaction with Mr. khan (customer) will be recorded in the account of Mr. Khan So when a transaction occurs: First identify which accounts are relevant Second apply the rules to record the transaction.

61. Typically any account is expressed in the form of English alphabet “T” Account has two sides: Left Side called as debit side denoted as “Dr” Right Side called as credit side denoted as :Cr” Dr. Cr. Debit Side Credit Side Cash Account

62. If cash account is debited the entry will be made on the left side (debit side) of cash account It the cash account is credited the entry will be made on the right side (credit side) of the cash account

63. Rules for debit and credit: Please remember the following rules: Account Type Increase in Account Decrease in Account Asset Debit Credit Expense Debit Credit Income Credit Debit Capital Credit Debit Liability Credit Debit

64. Rules for debit and credit: Account Account Type Increase in Account Decrease in Account Cash = Asset Debit Cash received = increase in cash = increase in asset Cash paid = reduction in cash= decrease in assets Building = Asset Debit New building purchased = increase in building = increase in asset Building sold = decrease in building = decrease in assets Sales = income Credit New sale made = increase in income Sales returned = reduction in sale Capital Credit More money invested by owner = increase in capital Money withdrawn by owner = reduction in capital Bank loan = liability Credit New loan taken from bank = increase in liability Some loan paid back to bank = reduction in liability

65. Exaple : Mr. Khan started business by putting in capital of (50000 $) Transaction Accont Effected Account Type Effect on account Double entry 1 cash a / c capital a /c Asset capital Increase in cash increase in capital Dr. Cash $ 1500 Cr. Capital $ 1500

66. Mr. Khan bought furniture for cash (1500 $) Transaction Accont Effected Account Type Effect on account Double entry 2 Furniture a / c Cash a /c Asset asset Increase in furniture Decrease in cash Dr. furniture $ 1500 Cr. cash $ 1500

67. Mr. Khan purchased inventory for cash (1000 $) Transaction Accont Effected Account Type Effect on account Double entry 3 inventory a / c Cash a /c Asset asset Increase in inventory Decrease in cash Dr. Inventory/purchase $ 1000 Cr. cash $ 1000

68. Mr. Khan sold inventory for cash (800 $) Transaction Accont Effected Account Type Effect on account Double entry 4 cash a / c sale a /c Asset income Increase in cash increase in income Dr. cash $ 800 Cr. Sale $ 800

69. Mr. Khan paid salary of 900 $ to Mr. Omar who is employee Transaction Accont Effected Account Type Effect on account Double entry 5 salary a / c cash a /c expense asset Increase in expense Decrease in cash Dr. salary $ 900 Cr. cash $ 900

70. Mr. Khan bought inventory on credit from Mr. Jamal (supplier) 1800 $ Transaction Accont Effected Account Type Effect on account Double entry 5 inventory a / c payables a /c asset liability Increase in asset Decrease in liability Dr. inventory/ purchase $ 1800 Cr. payables/ / Mr. Jamal $ 1800

71. Mr. Khan sold inventory on credit to Mr. Fahim (customer) 1300 $ Transaction Account Effected Account Type Effect on account Double entry 6 Receivable a / c sales a /c asset income Increase in receivable increase in income Dr. Receivable $ 1300 Cr. Sales $ 1300

72. System of Accounting: Two important systems of accounting include: Double entry system of accounting Single entry system of accounting Double Entry system of accounting – used when accrual based accounting is used Single entry system of accounting – used when there is cash based accounting.

73. Double Entry System of Accounting: According to double Entry system of Accounting when a transaction occurs, it effects at least two different account for example; Sales on cash effects (1) sales and (2) cash account Sales on credit effect (1) sales and (2) receivable Purchase of building on cash effects (1) building account (2) cash account Purchase of building on credit effects (1) building account (2) payables account With double entry accounting for every transaction to recorded one account should be debited and one should be credited.

74. Single Entry System of Accounting: Transaction are not recorded using the double entry system or a transaction that occurs do not effects two account; Single entry system of accounting is used when CASH BASED ACCOUNT is used. Thus any income is only recorded when CASH is RECEIVED and any expense is only recorded when CASH is PAID . Cash book is thus mainly used in single entry system of accounting for recording of transaction

75. Single Entry system of Accounting: Example Date Descreption Revenues Expenses Jan 2 Purchased shop supplies 150 $ Jan 3 Performed repair service 250 $ Jan 5 Performed repair service 150 $ Jan 10 Paid Electricity bill 70 $ January Total 400 220