السلام عليكم ورحمة الله وبركاته
امتلك هذه الارصده قبل بداية التشغيل
ولقد استخرجت حساب راس المال هكذا كما موضح بالشكل
هل حساب راس المال صحيح ام لا
وبعد ذلك هل يتم اثبات قيد راس المال
من ح/ اطراف ذات صله
الى ح/ راس المال[TABLE=“width: 639”]
[TR]
[TD=“width: 233, bgcolor: transparent”][/TD]
[TD=“width: 121, bgcolor: transparent”][/TD]
[TD=“width: 64, bgcolor: transparent”][/TD]
[TD=“class: xl116, width: 172, bgcolor: transparent, colspan: 2”] General Ledger [/TD]
[TD=“width: 86, bgcolor: transparent”][/TD]
[TD=“class: xl122, width: 172, bgcolor: transparent, colspan: 2”]Opening[/TD]
[/TR]
[TR]
[TD=“class: xl104, bgcolor: transparent”] [/TD]
[TD=“class: xl104, bgcolor: transparent”] [/TD]
[TD=“class: xl104, bgcolor: transparent”] [/TD]
[TD=“class: xl117, bgcolor: transparent, colspan: 2”] Account Balance [/TD]
[TD=“bgcolor: transparent”][/TD]
[TD=“class: xl123, bgcolor: transparent, colspan: 2”]Balance Sheet[/TD]
[/TR]
[TR]
[TD=“class: xl118, bgcolor: #95B3D7, colspan: 3”] Account Name [/TD]
[TD=“class: xl97, bgcolor: #95B3D7”] Debit [/TD]
[TD=“class: xl96, bgcolor: #95B3D7”] Credit [/TD]
[TD=“class: xl108, bgcolor: transparent”] [/TD]
[TD=“class: xl97, bgcolor: #95B3D7”] Debit [/TD]
[TD=“class: xl96, bgcolor: #95B3D7”] Credit [/TD]
[/TR]
[TR]
[TD=“class: xl105, bgcolor: transparent, align: left”] Capital [/TD]
[TD=“class: xl112, bgcolor: #95B3D7, colspan: 2”] راس المال [/TD]
[TD=“class: xl98, bgcolor: transparent, align: right”] 0 [/TD]
[TD=“class: xl124, bgcolor: transparent, align: left”] 91,221.768 [/TD]
[TD=“class: xl108, bgcolor: transparent”] [/TD]
[TD=“class: xl98, bgcolor: transparent”] [/TD]
[TD=“class: xl124, bgcolor: transparent, align: left”] 91,221.768 [/TD]
[/TR]
[TR]
[TD=“class: xl106, bgcolor: transparent, align: left”] Cash [/TD]
[TD=“class: xl110, bgcolor: #95B3D7, colspan: 2”] الصندوق [/TD]
[TD=“class: xl99, bgcolor: transparent, align: left”] 10,723.000 [/TD]
[TD=“class: xl101, bgcolor: transparent, align: left”] 8,316.671 [/TD]
[TD=“class: xl108, bgcolor: transparent”] [/TD]
[TD=“class: xl99, bgcolor: transparent, align: left”] 2,406.329 [/TD]
[TD=“class: xl101, bgcolor: transparent”] [/TD]
[/TR]
[TR]
[TD=“class: xl106, bgcolor: transparent, align: left”] Bank [/TD]
[TD=“class: xl110, bgcolor: #95B3D7, colspan: 2”] البنك [/TD]
[TD=“class: xl99, bgcolor: transparent, align: left”] 199,217.530 [/TD]
[TD=“class: xl101, bgcolor: transparent, align: left”] 201,340.401 [/TD]
[TD=“class: xl108, bgcolor: transparent”] [/TD]
[TD=“class: xl99, bgcolor: transparent, align: left”] (2,122.871)[/TD]
[TD=“class: xl101, bgcolor: transparent”] [/TD]
[/TR]
[TR]
[TD=“class: xl106, bgcolor: transparent, align: left”] related parts [/TD]
[TD=“class: xl110, bgcolor: #95B3D7, colspan: 2”] اطراف ذات صلة [/TD]
[TD=“class: xl99, bgcolor: transparent, align: left”] 241,111.268 [/TD]
[TD=“class: xl125, bgcolor: yellow, align: left”] 91,221.768 [/TD]
[TD=“class: xl108, bgcolor: transparent”] [/TD]
[TD=“class: xl99, bgcolor: transparent, align: left”] 149,889.500 [/TD]
[TD=“class: xl101, bgcolor: transparent”] [/TD]
[/TR]
[TR]
[TD=“class: xl106, bgcolor: transparent, align: left”] Long-term loans [/TD]
[TD=“class: xl110, bgcolor: #95B3D7, colspan: 2”] قروض طويلة الاجل [/TD]
[TD=“class: xl99, bgcolor: transparent, align: left”] - [/TD]
[TD=“class: xl101, bgcolor: transparent, align: left”] 150,000.000 [/TD]
[TD=“class: xl108, bgcolor: transparent”] [/TD]
[TD=“class: xl99, bgcolor: transparent”] [/TD]
[TD=“class: xl101, bgcolor: transparent, align: left”] 150,000.000 [/TD]
[/TR]
[TR]
[TD=“class: xl106, bgcolor: transparent, align: left”] Supliers [/TD]
[TD=“class: xl110, bgcolor: #95B3D7, colspan: 2”] موردون [/TD]
[TD=“class: xl99, bgcolor: transparent, align: left”] 422.850 [/TD]
[TD=“class: xl101, bgcolor: transparent, align: left”] 3,336.900 [/TD]
[TD=“class: xl108, bgcolor: transparent”] [/TD]
[TD=“class: xl99, bgcolor: transparent”] [/TD]
[TD=“class: xl101, bgcolor: transparent, align: left”] 2,914.050 [/TD]
[/TR]
[TR]
[TD=“class: xl106, bgcolor: transparent, align: left”] Creditors [/TD]
[TD=“class: xl110, bgcolor: #95B3D7, colspan: 2”] دائنون [/TD]
[TD=“class: xl99, bgcolor: transparent, align: left”] - [/TD]
[TD=“class: xl101, bgcolor: transparent, align: left”] 6,008.500 [/TD]
[TD=“class: xl108, bgcolor: transparent”] [/TD]
[TD=“class: xl99, bgcolor: transparent”] [/TD]
[TD=“class: xl101, bgcolor: transparent, align: left”] 6,008.500 [/TD]
[/TR]
[TR]
[TD=“class: xl106, bgcolor: transparent, align: left”] Advance Payment [/TD]
[TD=“class: xl110, bgcolor: #95B3D7, colspan: 2”] مقدم دفعات [/TD]
[TD=“class: xl99, bgcolor: transparent, align: left”] 72,453.900 [/TD]
[TD=“class: xl101, bgcolor: transparent, align: left”] 52,496.500 [/TD]
[TD=“class: xl108, bgcolor: transparent”] [/TD]
[TD=“class: xl99, bgcolor: transparent, align: left”] 19,957.400 [/TD]
[TD=“class: xl101, bgcolor: transparent”] [/TD]
[/TR]
[TR]
[TD=“class: xl106, bgcolor: transparent, align: left”] Prepaid Expenses [/TD]
[TD=“class: xl110, bgcolor: #95B3D7, colspan: 2”] مصروفات مقدمه [/TD]
[TD=“class: xl99, bgcolor: transparent, align: left”] 482.000 [/TD]
[TD=“class: xl101, bgcolor: transparent, align: left”] - [/TD]
[TD=“class: xl108, bgcolor: transparent”] [/TD]
[TD=“class: xl99, bgcolor: transparent, align: left”] 482.000 [/TD]
[TD=“class: xl101, bgcolor: transparent”] [/TD]
[/TR]
[TR]
[TD=“class: xl106, bgcolor: transparent, align: left”] Accrued Expenses [/TD]
[TD=“class: xl110, bgcolor: #95B3D7, colspan: 2”] مصروفات مستحقة [/TD]
[TD=“class: xl99, bgcolor: transparent, align: left”] 9,831.070 [/TD]
[TD=“class: xl101, bgcolor: transparent, align: left”] 15,746.620 [/TD]
[TD=“class: xl108, bgcolor: transparent”] [/TD]
[TD=“class: xl99, bgcolor: transparent”] [/TD]
[TD=“class: xl101, bgcolor: transparent, align: left”] 5,915.550 [/TD]
[/TR]
[TR]
[TD=“class: xl106, bgcolor: transparent, align: left”] Account Receivable [/TD]
[TD=“class: xl110, bgcolor: #95B3D7, colspan: 2”] ارصدة مدينة اخرى [/TD]
[TD=“class: xl99, bgcolor: transparent, align: left”] - [/TD]
[TD=“class: xl101, bgcolor: transparent, align: left”] - [/TD]
[TD=“class: xl108, bgcolor: transparent”] [/TD]
[TD=“class: xl99, bgcolor: transparent, align: left”] - [/TD]
[TD=“class: xl101, bgcolor: transparent”] [/TD]
[/TR]
[TR]
[TD=“class: xl106, bgcolor: transparent, align: left”] Staff Account [/TD]
[TD=“class: xl110, bgcolor: #95B3D7, colspan: 2”] سلف [/TD]
[TD=“class: xl99, bgcolor: transparent, align: left”] 417.000 [/TD]
[TD=“class: xl101, bgcolor: transparent, align: left”] 417.000 [/TD]
[TD=“class: xl108, bgcolor: transparent”] [/TD]
[TD=“class: xl99, bgcolor: transparent”] [/TD]
[TD=“class: xl101, bgcolor: transparent”] [/TD]
[/TR]
[TR]
[TD=“class: xl106, bgcolor: transparent, align: left”] Notes payable [/TD]
[TD=“class: xl110, bgcolor: #95B3D7, colspan: 2”] اوراق دفع [/TD]
[TD=“class: xl99, bgcolor: transparent, align: left”] - [/TD]
[TD=“class: xl101, bgcolor: transparent, align: left”] 2,000.000 [/TD]
[TD=“class: xl108, bgcolor: transparent”] [/TD]
[TD=“class: xl99, bgcolor: transparent”] [/TD]
[TD=“class: xl101, bgcolor: transparent, align: left”] 2,000.000 [/TD]
[/TR]
[TR]
[TD=“class: xl106, bgcolor: transparent, align: left”] guarantees checks [/TD]
[TD=“class: xl110, bgcolor: #95B3D7, colspan: 2”] شيكات ضمان [/TD]
[TD=“class: xl99, bgcolor: transparent, align: left”] 2,000.000 [/TD]
[TD=“class: xl101, bgcolor: transparent, align: left”] - [/TD]
[TD=“class: xl108, bgcolor: transparent”] [/TD]
[TD=“class: xl99, bgcolor: transparent, align: left”] 2,000.000 [/TD]
[TD=“class: xl101, bgcolor: transparent”] [/TD]
[/TR]
[TR]
[TD=“class: xl106, bgcolor: transparent, align: left”] Inventory [/TD]
[TD=“class: xl110, bgcolor: #95B3D7, colspan: 2”] مخزون [/TD]
[TD=“class: xl99, bgcolor: transparent, align: left”] 10,521.900 [/TD]
[TD=“class: xl101, bgcolor: transparent, align: left”] 741.070 [/TD]
[TD=“class: xl108, bgcolor: transparent”] [/TD]
[TD=“class: xl99, bgcolor: transparent, align: left”] 9,780.830 [/TD]
[TD=“class: xl101, bgcolor: transparent”] [/TD]
[/TR]
[TR]
[TD=“class: xl106, bgcolor: transparent, align: left”] Purchases [/TD]
[TD=“class: xl110, bgcolor: #95B3D7, colspan: 2”] مشتريات [/TD]
[TD=“class: xl99, bgcolor: transparent, align: left”] 10,521.900 [/TD]
[TD=“class: xl101, bgcolor: transparent, align: left”] 10,521.900 [/TD]
[TD=“class: xl108, bgcolor: transparent”] [/TD]
[TD=“class: xl99, bgcolor: transparent”] [/TD]
[TD=“class: xl101, bgcolor: transparent”] [/TD]
[/TR]
[TR]
[TD=“class: xl106, bgcolor: transparent, align: left”] Fixed Assets [/TD]
[TD=“class: xl110, bgcolor: #95B3D7, colspan: 2”] اصول ثابته [/TD]
[TD=“class: xl99, bgcolor: transparent, align: left”] 57,172.063 [/TD]
[TD=“class: xl101, bgcolor: transparent, align: left”] - [/TD]
[TD=“class: xl108, bgcolor: transparent”] [/TD]
[TD=“class: xl99, bgcolor: transparent, align: left”] 57,172.063 [/TD]
[TD=“class: xl101, bgcolor: transparent”] [/TD]
[/TR]
[TR]
[TD=“class: xl106, bgcolor: transparent, align: left”] Sales [/TD]
[TD=“class: xl110, bgcolor: #95B3D7, colspan: 2”] مبيعات [/TD]
[TD=“class: xl99, bgcolor: transparent, align: left”] - [/TD]
[TD=“class: xl101, bgcolor: transparent, align: left”] - [/TD]
[TD=“class: xl108, bgcolor: transparent”] [/TD]
[TD=“class: xl99, bgcolor: transparent”] [/TD]
[TD=“class: xl101, bgcolor: transparent”] [/TD]
[/TR]
[TR]
[TD=“class: xl106, bgcolor: transparent, align: left”] Cost Of Sales [/TD]
[TD=“class: xl110, bgcolor: #95B3D7, colspan: 2”] تكلفة المبيعات [/TD]
[TD=“class: xl99, bgcolor: transparent”] [/TD]
[TD=“class: xl101, bgcolor: transparent”] [/TD]
[TD=“class: xl108, bgcolor: transparent”] [/TD]
[TD=“class: xl99, bgcolor: transparent”] [/TD]
[TD=“class: xl101, bgcolor: transparent”] [/TD]
[/TR]
[TR]
[TD=“class: xl106, bgcolor: transparent, align: left”] Other Income [/TD]
[TD=“class: xl110, bgcolor: #95B3D7, colspan: 2”] ايرادات اخرى [/TD]
[TD=“class: xl99, bgcolor: transparent”] [/TD]
[TD=“class: xl101, bgcolor: transparent”] [/TD]
[TD=“class: xl108, bgcolor: transparent”] [/TD]
[TD=“class: xl99, bgcolor: transparent”] [/TD]
[TD=“class: xl101, bgcolor: transparent”] [/TD]
[/TR]
[TR]
[TD=“class: xl106, bgcolor: transparent, align: left”] Financing Expenses [/TD]
[TD=“class: xl110, bgcolor: #95B3D7, colspan: 2”] مصروفات تمويلية [/TD]
[TD=“class: xl99, bgcolor: transparent, align: left”] 542.466 [/TD]
[TD=“class: xl101, bgcolor: transparent, align: left”] - [/TD]
[TD=“class: xl108, bgcolor: transparent”] [/TD]
[TD=“class: xl99, bgcolor: transparent, align: left”] 542.466 [/TD]
[TD=“class: xl101, bgcolor: transparent”] [/TD]
[/TR]
[TR]
[TD=“class: xl106, bgcolor: transparent, align: left”] general & Administrative Expenses [/TD]
[TD=“class: xl110, bgcolor: #95B3D7, colspan: 2”] مصروفات ادارية وعمومية [/TD]
[TD=“class: xl99, bgcolor: transparent, align: left”] 11,412.695 [/TD]
[TD=“class: xl101, bgcolor: transparent, align: left”] - [/TD]
[TD=“class: xl108, bgcolor: transparent”] [/TD]
[TD=“class: xl99, bgcolor: transparent, align: left”] 11,412.695 [/TD]
[TD=“class: xl101, bgcolor: transparent”] [/TD]
[/TR]
[TR]
[TD=“class: xl107, bgcolor: transparent, align: left”] Operating Expenses [/TD]
[TD=“class: xl114, bgcolor: #95B3D7, colspan: 2”] مصروفات تشغيل [/TD]
[TD=“class: xl100, bgcolor: transparent, align: left”] 6,539.456 [/TD]
[TD=“class: xl102, bgcolor: transparent, align: left”] - [/TD]
[TD=“class: xl108, bgcolor: transparent”] [/TD]
[TD=“class: xl100, bgcolor: transparent, align: left”] 6,539.456 [/TD]
[TD=“class: xl102, bgcolor: transparent”] [/TD]
[/TR]
[TR]
[TD=“class: xl109, bgcolor: #95B3D7, colspan: 3”] Total [/TD]
[TD=“class: xl97, bgcolor: #95B3D7”] 633369.098 [/TD]
[TD=“class: xl103, bgcolor: #95B3D7”] 633369.098 [/TD]
[TD=“class: xl108, bgcolor: transparent”] [/TD]
[TD=“class: xl97, bgcolor: #95B3D7”] 258059.868 [/TD]
[TD=“class: xl96, bgcolor: #95B3D7”] 258059.868 [/TD]
[/TR]
[/TABLE]