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قيود محاسبية معلومات محاسبية

مفهوم نظرية القيد المزدوج

30 ديسمبر 2022

مفهوم نظرية القيد المزدوج

القيد المزدوج يتكون من طرفين ( طرف مدين – طرف دائن )

ولكن الكثير يخطا في العملية المحاسبية اي من الطرفين دائن ام مدين

نحن نعتبر ان القيد المحاسبي اخذ واعطي اي هناك طرف اخذ شيئ مقابل الطرف الثاني اعطي شيئ

ويسمي الطرف الاخذ ( مدين )

ويسمي الطرف الذي اعطي ( دائن )

وتم اختصار فى شكل قيد هكذا

من حـ / الطرف الآخذ

الي حـ / الطرف العاطي

مثال عملي للتوضيح

قامت المنشاة بشراء اثاث بقيمة 1900 جنية من شركة الفلاح بالاجل

شرح المثال

الاخذ هنا هو الاثاث ----- مدين

العاطي هنا هي شركة الفلاح ---- دائن

القيد المحاسبي

من حـ / الاثاث

الي حـ / شركة الفلاح

عند سداد شركة الفلاح

الاخذ هنا شركة الفلاح ---- مدين

العاطي هنا -- الخزينة اذا كان نقدي – او البنك اذا كان بشيك

القيد المحاسبي

من حـ / شركة الفلاح

الي حـ / الخزينة او البنك

ملاحظة

عند تحليل العمليات المالية داخل المنشاة لاينظر للمنشاة كطرف فى العملية المالية ولكن ينظر للاطرف ذات علاقة فى العملية المالية كما لاحظنا فى المثال السابق

يمكنك التعليق علي الشرح فى الاسفل فى التعليقات ويمكنك ايضا عمل مشاركة

قيود محاسبية معلومات محاسبية

أخر المواضيع من قسم : قيود محاسبية

تعليقات

تعليق واحد

إرسال تعليق

غير معرف19 مايو 2019 في 2:46 ص
شكراااااااااااااااااااااااااااااااااااا
ردحذف
الردود

إضافة تعليق

إرسال تعليق

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'displayModeFull')); _WidgetManager._RegisterWidget('_LinkListView', new _WidgetInfo('LinkList22', 'menu', document.getElementById('LinkList22'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML100', 'Topa3lan-sc', document.getElementById('HTML100'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML101', 'Topa3lan-sc2', document.getElementById('HTML101'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label200', 'shreeta5bar', document.getElementById('Label200'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label5', 'Postcs2', document.getElementById('Label5'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label4', 'Postcs3', document.getElementById('Label4'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_BlogView', new _WidgetInfo('Blog1', 'Tempnec', document.getElementById('Blog1'), {'cmtInteractionsEnabled': false, 'lightboxEnabled': true, 'lightboxModuleUrl': 'https://www.blogger.com/static/v1/jsbin/542921302-lbx__ar.js', 'lightboxCssUrl': 'https://www.blogger.com/static/v1/v-css/123180807-lightbox_bundle_rtl.css'}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML201', 'PostAds', document.getElementById('HTML201'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML202', 'PostAds', document.getElementById('HTML202'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML203', 'PostAds', document.getElementById('HTML203'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML205', 'PostAds', document.getElementById('HTML205'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML206', 'PostAds', document.getElementById('HTML206'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML207', 'PostAds', document.getElementById('HTML207'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LinkListView', new _WidgetInfo('LinkList500', 'AddOns', document.getElementById('LinkList500'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML1', 'AddOns', document.getElementById('HTML1'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML2', 'AddOns', document.getElementById('HTML2'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label7', 'Postcs6', document.getElementById('Label7'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label1', 'Postcs6', document.getElementById('Label1'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label8', 'Postcs7', document.getElementById('Label8'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label6', 'Postcs7', document.getElementById('Label6'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML3', 'sidepar', document.getElementById('HTML3'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_PopularPostsView', new _WidgetInfo('PopularPosts1', 'sidepar', document.getElementById('PopularPosts1'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_FeaturedPostView', new _WidgetInfo('FeaturedPost1', 'sidepar', document.getElementById('FeaturedPost1'), {}, 'displayModeFull'));