اختصار شرح معنى واخمية لمحاسبة chapter 1

[AOU-OMAN]

السلام عليكم ورحمة الله وبركاته

نقدم لكم ملخص مختصر لشبتر 1 للمادة


طبعا أولا لازم تعرفون معنى المحاسبة واهميتها

Importance of Accounting

1- select transactions and events
2- input measure, and log
3- prepare , analyze and interpret
1- حدد المعاملات والأحداث
2 - قياس المدخلات ، وسجل
3- التحضير والتحليل والتفسير
تعريف المحاسبة

Accounting is an information and measurement system that identifies, records, and communicates relevant, reliable, and comparable information about an organization’s business activities.
المحاسبة هي نظام معلومات وقياس يحدد ويسجل ويبلغ المعلومات ذات الصلة والموثوقة والقابلة للمقارنة حول أنشطة أعمال المنظمة.


Accounting is called the language of business because all organizations set up an accounting information system to communicate data to help people make better decisions. Accounting serves many users who can be divided into two groups: external users and internal users.

External users of accounting information are not directly involved in running the organization. They include shareholders (investors), lenders, directors, ******ers, suppliers, regulators, lawyers, brokers, and the press. External users have limited access to an organization’s information. Yet their business decisions depend on information that is reliable, relevant, and comparable.

Internal users of accounting information are those directly involved in managing and operating an organization such as the chief executive officer (CEO), chief financial officer (CFO), chief audit executive (CAE), treasurer, and other executive and managerial-level employees. They use the information to help improve the efficiency and effectiveness of an organization.



Accounting information is in all aspects of our lives. When we earn money, pay taxes, invest savings, budget earnings, and plan for the future, we use accounting.



Identify the following users of accounting information as either an (a) external or (b) internal user.




Regulators are not directly involved; they're external users. The CEO is very involved; he/she is an internal user. Shareholders are not directly involved in actually running the corporation; shareholders are external users. The controller is very involved in managing and operating an organization; the controller is an internal user. An executive employee is directly involved; he/she is an internal user. The external auditor is not actually running the organization; external auditors are external users. The production manager is directly involved in managing the organization; production managers are internal users. A nonexecutive employee, although they certainly have a stake in the organization, is not directly involved in running the organization; nonexecutive employees are external users.