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مفهوم القيد المزدوج فى المحاسبة

26 أغسطس 2020

مفهوم القيد المزدوج فى المحاسبة ؟

القيد المزدوج هو الاساس الاول للمحاسبة المالية و يقوم ان لعملية اقتصادية لها جانبين

متساويين مدين و دائن و قد ادى القيد المزدوج الى انفصال الذمة المالية للمنشأة عن ذمة
مالكيها بمعنى ان المنشأة لها أصولها فتكون في الجانب المدين بالمقابل فإن ليست شخص
حقيقي فإنه لها مالكيها يمثلون لها الجانب الدائن بالاضافة الى الدائنون من الغير كطرف
ثالث و من ثم فإن كل زيادة في الاصول ينتج عنها زيادة في الالتزامات لانها تكون قد

نتجت اما عن زيادة مساهمة الملاك او الحصول على ائتمان من الغير او تحقق زيادة في
صافي حقوق الملكية ناتج عن زيادة صافية في الارباح ترتب عليها ايضا زيادة مقابلة في
الاصول التي تملكها المنشأة

معلومات محاسبية

أخر المواضيع من قسم : معلومات محاسبية

تعليقات

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{'title': '\u0627\u0633\u0626\u0644\u0629 \u0641\u0649 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629', 'type': 'Label', 'sectionId': 'Postcs7', 'id': 'Label8'}, {'title': '\u0627\u0644\u0645\u0639\u0627\u0644\u062c\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629', 'type': 'Label', 'sectionId': 'Postcs7', 'id': 'Label6'}, {'title': '', 'type': 'HTML', 'sectionId': 'sidepar', 'id': 'HTML3'}, {'title': '\u0627\u0644\u0623\u0643\u062b\u0631 \u0645\u0634\u0627\u0647\u062f\u0629', 'type': 'PopularPosts', 'sectionId': 'sidepar', 'id': 'PopularPosts1', 'posts': [{'title': '\u062a\u062d\u0645\u064a\u0644 \u0643\u0634\u0641 \u0645\u0635\u0631\u0648\u0641\u0627\u062a \u064a\u0648\u0645\u064a\u0629 \u0627\u0643\u0633\u0644 excle', 'id': 6739313253622213779}, {'title': '\u062a\u062d\u0645\u064a\u0644 \u062f\u0644\u064a\u0644 \u062d\u0633\u0627\u0628\u0627\u062a \u0645\u0642\u0627\u0648\u0644\u0627\u062a \u0634\u0627\u0645\u0644 ', 'id': 7844210428079911261}, {'title': 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