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| | #1 (لینک مستقیم) | ||||||||
| کاربر حرفه ای تاریخ عضویت: اسفند ۱۳۸۷ تاریخ عضویت : اسفند ۱۳۸۷
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تشکرها: 6,547
تشکر شده 11,167 بار در 2,673 پست
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| | #2 (لینک مستقیم) | ||||||||
| کاربر حرفه ای تاریخ عضویت: اسفند ۱۳۸۷ تاریخ عضویت : اسفند ۱۳۸۷
نوشته ها: 1,506
تشکرها: 6,547
تشکر شده 11,167 بار در 2,673 پست
| بدون امتیاز : 0 امتیاز 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://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). ویرایش توسط Guest2 : ۳۰ ارديبهشت ۱۳۸۹ در ساعت ۰۵:۴۷ بعد از ظهر | ||||||||
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| | #3 (لینک مستقیم) | ||||||||
| کاربر متوسط ![]() تاریخ عضویت: آبان ۱۳۸۸ تاریخ عضویت : آبان ۱۳۸۸ محل سکونت : قم
نوشته ها: 265
تشکرها: 3,605
تشکر شده 1,394 بار در 539 پست
کتاب مورد علاقه : قرآن | بدون امتیاز : 0 امتیاز مرسی عمه جان چقدر عالی ![]() واقعا دستتون درد نکنه قومی متفکرند اندر ره دین.. قومی به گمان فتاده در راه یقین.. میترسم از آن که بانگ آید روزی.. کای بیخبران راه نه آنست و نه این... خیام | ||||||||
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| | #4 (لینک مستقیم) | ||||||||
| کاربر حرفه ای تاریخ عضویت: اسفند ۱۳۸۷ تاریخ عضویت : اسفند ۱۳۸۷
نوشته ها: 1,506
تشکرها: 6,547
تشکر شده 11,167 بار در 2,673 پست
| بدون امتیاز : 0 امتیاز | ||||||||
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| | #5 (لینک مستقیم) |
| کاربر عادی ![]() | بدون امتیاز : 0 امتیاز pdf مربوط به reflection and self assessment |
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| تشکر شده توسط : |
| | #6 (لینک مستقیم) | ||||||||
| Banned تاریخ عضویت: آذر ۱۳۸۸ تاریخ عضویت : آذر ۱۳۸۸
نوشته ها: 1,109
تشکرها: 2,746
تشکر شده 3,751 بار در 1,127 پست
| بدون امتیاز : 0 امتیاز درود این خواسته شما http://crpit.com/confpapers/CRPITV66Kay.pdf اینهم هست ولی باید معرفی کنی تا Article را دریافت کنی البته پائین را . Learner reflection in student self-assessment Full Text: Pdf SIGN IN to get this Article Authors: Judy Kay The University of Sydney, NSW, Australia Lichao Li The University of Sydney, NSW, Australia Alan Fekete The University of Sydney, NSW, Australia 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 ISBN:1-920-68246-5 2007 Article Bibliometrics · Downloads (6 Weeks): 0· Downloads (12 Months): 39 · Citation Count: 2 | ||||||||
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| مقاله ای در مورد حامد بهداد | farzanph | سرگرمی | 6 | ۱۵ مرداد ۱۳۸۸ ۱۱:۵۳ بعد از ظهر |