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معلومات محاسبية

ما هو الفرق بين الدورة المستندية والدورة المحاسبية

01 يوليو 2019

ما هو الفرق بين الدورة المستندية والدورة المحاسبية . وآيهما تسبق في العمل المحاسبي

1 - الدوره المستندية.... هي دورة المستندات والوثايق المؤيدة للعمليات فلا يجوز تسجيل اي عمليةالابوجود مستندات مؤيده مثل عمليات الصرف والايداع للنقدية والمخزون والمشتريات والمبيعات والآصول والآلتزامات وحقوق الملكية كل هذه العمليات لابد من توافر مستندات توثقها وتؤكدها وتكون تلك المستندات مكتملة اجراءاتها.

2 - الدورة المحاسبية ....هي مجموعة الاجراءات المحاسبية المتبعة بداية من تحليل الحدث المالي وصولا الي التقارير المالية .
مراحل الدورة المحاسيية.
1- الحصول علي المستندات للاحداث الماليه وتحليلها
2- قيود اليومية العامة.
3- الترحيل الي دفتر الإستاذ والترصيد
4- اعداد ميزان المراجعة قبل و بعد التسويات الجردية.
5- اعداد القوائم المالية والمتمثلةب/ قائمةدخل - والمركز المالي - والتدفقات النقدية - والتغير في حقوق الملكية - وقائمةتوزيع الإرباح.

وتعتبرالدورة المستندية بعد اكتمالها هي نقطه البداية للدورة المحاسبية لآي عمليه سوف يتم تسجيلها في الدفاتر والسجلات المحاسبية.

معلومات محاسبية

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