About this course
تهدف
إلى تطوير المعرفة المحاسبية في موضوعات مثل الاعتراف بالإيرادات والمحاسبة عن
المخزون والأصول الثابتة. المواضيع الرئيسية: الاعتراف بالإيرادات: تطبيق المعايير
المحاسبية المختلفة للاعتراف بالإيرادات. المحاسبة عن المخزون: يشمل طرق تقييم
المخزون مثل FIFO وLIFO والتكلفة المتوسطة. الأصول
الثابتة: يشمل تسجيل وإهتلاك الأصول الثابتة. التسويات الجردية واعداد قيود
الاقفال وميزان المراجعة بعد التسويات الجردية.
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Chapter 2 Lectures
8 Parts
Introduction
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Introduction to Chapter 2
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Conceptual Framework for Financial Reporting
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1st Level :Basic Objective (Why)
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2nd Level -Fundamental Concept
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Elements of Financial Statements
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3rd Level -Recognition Measurement , and Disclosure Concept
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Basic Principle of Accounting
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Chapter3:The accounting information system
14 Parts
Introduction
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Basic terminology
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Financial Statements and Ownership structure
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identifying and recording transactions and other events
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Trial balance , Adjusting entries
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explain the accrual basis of accounting and the reasons for adjusting
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Adjusting entries for deferrals
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Depreciation
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Closing the Book
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the adjusted trial balances
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Prepare post-closing trial balance
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FINANCIAL STATEMENTS FOR A MERCHANDISING COMPANY
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Cash-basis accounting VS Accrual basis accounting
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Examples
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Chapter 4: Income statements and Related information
6 Parts
Introduction
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Income statement
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Components of the income statements
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Reporting within the income statements
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How to compute weighted average of ordinary shares outstanding
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Comprehensive income
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Chapter 5 : statement of financial position and statement of cash flow
9 Parts
Introduction
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Statement of Financial Position
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Non Current Assets
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Assets & Equity
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Liabilities
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Statement of Cash Flow
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Classification of Cash Flow
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Significant Non Cash Flow Activity
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Preparing the Statement of Cash Flows
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Chapter 7 :Cash and Receivables
9 Parts
Introduction
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Cash
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Bank Overdrafts & Account Receivables
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Cash Discounts
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Valuation of Account Receivable
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Estimating the Allowance
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Notes Receivables
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sale of receivable
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Secured Borrowing
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Chapter 8 :Valuation of Inventories ( A Cost-Basis Approach)
10 Parts
Introduction
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Inventory Issues
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Comparing Perpetual and Periodic System
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Determine COGS Under Periodic System
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Effect of Inventory Errors
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Cost Flow Assumption
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Assumed Cost Flow Method
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FifO , lifo , moving average
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moving average
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intermediate accounting 1 - LIFO Method
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Chapter 9 :Inventories : Additional Valuation Issues
3 Parts
Introduction
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Inventories- Additional Valuation Issues
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intermediate accounting 1
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5.00
1 Reviews
Reviews (1)
Ahmad Alshurafa
14 Oct 2025 | 22:11
