اعلان -->

المدونة المحاسبية الاولى (احمد دحان)

بما تحتويه من مئات المراجع المحاسبية والادارية وكذلك المحاضرات المكتملة والدورات والدروس التي جميعها مجاني ومكتمل ، اسعى انا احمد دحان الى ان تكون هذه المدونة ( وكذلك قناتي المحاسبية التعليمية - قناة على اليوتيوب)رافد لكل المحاسبين والاداريين ورجال الاعمال، وطلاب المحاسبة ، كما اود الاشارة الى ان جميع المراجع في المدونة يتم اختيارها بعناية ويتم رفعها الى المدونة عبر جوجل درايف ليسهل على الجميع تحميلها.

اعلان

الصفحة الرئيسية المحاسبة المالية المدونة المحاسبية الاولى المقالات المحاسبية دورة اعداد القوائم المالية

عناصر قائمة الدخل القوائم المالية وانواعها وكذلك كيف يتم اعداد قائمة الدخل من واقع ميزان المراجعة

22 يونيو 2017

خط المقالة

القوائم المالية وانواعها وكذلك كيف يتم اعداد قائمة الدخل من واقع ميزان المراجعة
شروحات احمد دحان

عناصر قائمة الدخل

بيان تفصيلي يوضح بنود قائمة الدخل وفقا للمعايير المحاسبية الحديثة

أولا الايراد - صافي المبيعات

صافي المبيعات

عبارة عن اجمالي المبيعات الظاهر في ميزان المراجعة

مخصوما منها

مردودات المبيعات من و واقع ميزان المراجعـة

مسموحات المبيعات من و واقع ميزان المراجعة

الخصم المسموح به من و واقع ميزان المراجعــة

اما تكلفة البضاعة المباعة

يتم الحصول على تكلفة المبيعات في طريقة الجرد الدوري بسهولة بموجب المعادلة :-

تكلفة المبيعات = مخزون اول المدة + صافي المشتريات – مخزون اخر المدة

توضيح تحليلي

صافي المشتريات = المشتريات +مصاريف المشتريات-مردودات المشتريات -مسموحات المشتريات-الخصم المكتسب

اما تكلفة المبيعات في المنشآت التجارية والتي تعتمد طريقة الجرد المستمر فإن تكلفة المبيعات ترصد اول بأول اذ ان اذونات الصرف المخزني هي البضاعة

ومن الإيرادات مخصوما منها تكلفة البضاعة المباعة سوف نحصل على مجمل الربح

*** مجمل الربح

يخصم منه ما يلي

**المصروفات البيعية والتسويقية

** المصروفات العمومية والادارية

=========

****الدخل التشغيلى (صافي ربح النشاط )

** مصروفات وايرادات اخرى غير مرتبطه بالنشاط

==========

***** الدخل قبل الفوائد والضرائب

**مصروفات تمويلية (مصاريف الفوائد)

===============

*****الدخل قبل الضرائب

**مصروف الضريبة

==============

******الدخل التشغيلى المستمر

** الدخل من العمليات المتوقفة (ارباح وخسائر النشاط المتوقف)

==============

*******صافى الدخل

المدونة المحاسبية الأولى شروحات احمد دحان

رابط المدونة المحاسبية الاولى

http://accountantdahan.blogspot.com/

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