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توجه ! این یک نسخه آرشیو شده میباشد و در این حالت شما عکسی را مشاهده نمیکنید برای مشاهده کامل متن و عکسها بر روی لینک مقابل کلیک کنید : مقاله حسابداری دانلود!



Guest2
2010,04,03, ساعت : 01:42 PM
حسابداری و تصمیم گیری مدیریت (مقاله) (http://iiaa.ir/index.php/iiaa-download-center.html?func=download&fileid=10)

حسابداری مدیریت، گذشته، حال و آینده (مقاله) (http://iiaa.ir/index.php/iiaa-download-center.html?func=download&fileid=9)

الگوی علمی حسابداری (مقاله) (http://iiaa.ir/index.php/iiaa-download-center.html?func=download&fileid=11)

سودمندی حسابرسی مستقل صورتهای مالی (مقاله) (http://iiaa.ir/index.php/iiaa-download-center.html?func=download&fileid=14)

اشرف بهشتيان - آشنايي با هيئت استانداردهاي بين المللي آموزش حسابداري (مقاله) (http://iiaa.ir/index.php/iiaa-download-center.html?func=download&fileid=30)

عليرضا مهدي - نقش حسابداري و اهميت آن (http://iiaa.ir/index.php/iiaa-download-center.html?func=download&fileid=97)

Guest2
2010,05,20, ساعت : 04:28 PM
روانراد عزیزم این مقاله نمیدانستم کلی یاجزیی من این را گذاشتم چیز بخصوصی میخواهید نامش را بگویید.

http://www.bahs.org.uk/20n2a6.pdf این رساله است



این هم چند سایت حسابداری مهم دیگر به زبان انگلیسی گلم
(http://cenp86.mihanblog.com/post/181)




http://accounting.rutgers.edu/raw/aah



Accountants for the Public Interest



www.geocities.com/api_woods/api/apihome.html



Accounting & Tax Database



http://library.dialog.com/bluesheets/html/bl0485.html#top



Accounting Hall of Fame



http://fisher.osu.edu/departments/accounting-and-mis/



the-accounting-hall-of-fame



American Accounting Association



http://aaahq.org



American Institute of Certified Public Accountants



www.aicpa.org



American Society of Women Accountants



www.aswa.org



American Taxation Association



www.atasection.org/ata/index.htm



Association of Certified Fraud Examiners



www.acfe.com



Association of Government Accountants



www.agacgfm.org



Bank for International Settlements



www.bis.org



Beta Alpha Psi



www.bap.org



Websites 614



CPA Journal



www.cpajournal.com



Federation of Schools of Accountancy



www.thefsa.org



Financial Accounting Standards Board



www.fasb.org



Institute of Internal Auditors



www.theiia.org



Institute of Management Accountants



www.imanet.org



Internal Revenue Service



www.irs.gov



International Accounting Standards Board



www.iasb.org/Home.htm



International Federation of Accountants



www.ifac.org



International Organization of Securities Commission



www.iosco.org



Investment Company Institute



www.ici.org



National Association of State Boards of Accountancy



www.nasba.org
واین هم مقاله



Paper Accounting





In the last column, we talked about Cash, Receivables and Payables transactions. Early in your business, these transactions can just be recorded in a General Journal. Essential data is date, acct/amt acct/amt ..., and comments (e.g., who did you pay or who paid you).
In the old days (i.e., before computers), the General Journal was just a sheaf of columnar accounting paper where your most-used accounts had their own columns and the last column contained the rest (in acct/amt format).
At the end of each accounting period (e.g., at month-end), you'd take a calculator and total the amounts for each account and check that the account-totals totaled to zero -- which they never did -- whereupon you'd have to go back, find the transactions that didn't total to zero, correct them, and re-total the whole thing until they did come to zero. (You'd have to do this even if they totaled to only a penny -- because that penny could have resulted from two large errors whose difference was a penny.)
General Ledger
After verifying that the account-totals for the period in fact totaled to zero, you'd then "post" (i.e., copy) the account-totals to a General Ledger -- which was just another sheaf of columnar accounting paper, one sheet per account number, from which you could then compile your Balance Sheet and Earnings Statement. (Of course, after posting the General Ledger, you'd have to again total all the amounts you just posted, checking that they still totaled to zero, so you'd know you'd copied them correctly.)
As your business grows, just recording everything in the General Journal can get unwieldy.
Customer Ledger
You now have dozens of customers with dozens of transactions with each of them. The question is no longer "how much do they owe you", but "who owes you how much". So instead of recording customer transactions in the General Journal, you set up a Sales Journal (to record all invoices going to customers) and a Cash Receipts Journal (to record payments received from those customers).
At the end of each accounting period, you total the amounts for each account in these journals, and post them to the General Ledger (adding now a notation of what journal they came from) -- but you also post them to a Receivables Ledger (one sheet per customer) so you have a ready reference of how much each customer currently owes you.
Vendor Ledger
And you now have dozens of vendors with dozens of transactions with each of them. And the question is no longer "how much do I owe them", but "who do I owe how much to". So instead of recording vendor transactions in the General Journal, you set up a Purchase Journal (to record all invoices received from vendors) and a Purchase Disbursements Journal (to record all payments to those vendors).
And at the end of each accounting period, you total the amounts for each account in these journals, and post them to the General Ledger -- but you also post them to a Payables Ledger (one sheet per vendor) so you have a ready reference of how much you currently owe each vendor.
Employee Ledger
And you may now have dozens of employees with dozens of transactions with each of them. And the question is no longer "how much do I owe in payroll and payroll taxes", but "who do I owe how much to". So instead of recording employee transactions in the General Journal, you set up a Payroll Journal (to record all pay accrued by employees and all payroll taxes owed thereon) and a Payroll Disbursements Journal (to record all payments to those employees and the government).
And at the end of each accounting period, you total the amounts for each account in these journals, and post them to the General Ledger -- but you also post them to a Payroll Ledger (one sheet per employee) so you have a ready reference of how much you currently owe each employee and each government entity.
Other Ledgers
And you might add other Journals and other subsidiary Ledgers (e.g., Employee Advances, Employee Vacation, etc.) depending on the extent to which you need ready reference to their constituent balances. Candidates for subsidiary Ledgers are any asset, liability or equity accounts that you want to regularly break out by the entities (customers, vendors, employees, stockholders, etc.) that comprise their balance.
All the transactions in all these Journals needed to be totaled to zero (to be certain you had recorded them correctly) and when they are posted to the Ledgers, they needed to be totaled again (to be sure you transferred them correctly).

روانراد
2010,05,20, ساعت : 06:43 PM
مرسی عمه جان چقدر عالی:-118-:
واقعا دستتون درد نکنه:-118-:

Guest2
2010,05,20, ساعت : 09:33 PM
مرسی عمه جان چقدر عالی:-118-:
واقعا دستتون درد نکنه:-118-:
قابل گلم نداشت باز هم خواستی فقط بگو.

mehdilolo
2011,04,10, ساعت : 12:38 PM
pdf مربوط به reflection and self assessment

saddaf_d
2011,05,20, ساعت : 10:48 PM
pdf مربوط به reflection and self assessment

درود این خواسته شما

http://crpit.com/confpapers/CRPITV66Kay.pdf



اینهم هست ولی باید معرفی کنی تا Article (http://portal.acm.org/signin.cfm?id=1273683&CFID=22433397&CFTOKEN=93595906)
را دریافت کنی البته پائین را .



Learner reflection in student self-assessment


Full Text: http://portal.acm.org/imagetypes/pdf_logo.gifPdf SIGN IN to get this Article (http://portal.acm.org/signin.cfm?id=1273683&CFID=22433397&CFTOKEN=93595906) Authors: Judy Kay (http://portal.acm.org/author_page.cfm?id=81100544712&coll=DL&dl=ACM&trk=0&cfid=22433397&cftoken=93595906) The University of Sydney, NSW, Australia (http://portal.acm.org/inst_page.cfm?id=1026520&CFID=22433397&CFTOKEN=93595906)
Lichao Li (http://portal.acm.org/author_page.cfm?id=81333489677&coll=DL&dl=ACM&trk=0&cfid=22433397&cftoken=93595906) The University of Sydney, NSW, Australia (http://portal.acm.org/inst_page.cfm?id=1026520&CFID=22433397&CFTOKEN=93595906)
Alan Fekete (http://portal.acm.org/author_page.cfm?id=81100194855&coll=DL&dl=ACM&trk=0&cfid=22433397&cftoken=93595906) The University of Sydney, NSW, Australia (http://portal.acm.org/inst_page.cfm?id=1026520&CFID=22433397&CFTOKEN=93595906) Published in: · Proceeding ACE '07 Proceedings of the ninth Australasian conference on Computing education - Volume 66 Australian Computer Society, Inc. Darlinghurst, Australia, Australia ©2007
table of contents (http://portal.acm.org/citation.cfm?id=1273672&picked=prox&cfid=22433397&cftoken=93595906) ISBN:1-920-68246-5 http://portal.acm.org/images/apdf.jpg 2007 Article
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