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محاسبة مالية

مفهوم الاصول فى المحاسبة

30 ديسمبر 2022

الأصـــــــــول
هي الممتلكات التي تمتلكها المنشأة لمزاولة نشاطها .

وتنقسم الأصول إلى قسمين هما:

🔹أصول ثابتة

مثل : الأراضي، المباني، السيارات، الأثاث، الالات، المعدات، .… .. إلخ

🔹أصول متداولة

مثل: الصندوق، البنك، العملاء(المدينين)، مخزون البضاعة، أوراق القبض، أوراق مالية (استثمارات الأسهم)،…… إلخ

📝 ملاحظات:

⭕ تعتبر الأصول من الحسابات المدينة . ⭕ عند زيادة الأصول تسجل بالجانب المدين (من حـ/……… ) ⭕ عند نقصان الأصول تسجل بالجانب الدائن (إلى حـ/……… )

محاسبة مالية

أخر المواضيع من قسم : محاسبة مالية

تعليقات

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