قاموس الانجليزية

A formal record in the general ledger represents, in words and money, transactions that result in changes to resources and claims of an entity.

Amounts owed to a creditor for goods received or services obtained.

Uncollected amounts from a debtor, usually for goods delivered or services provided.

A financial statement presents, at a specified date, the balances of an entity's assets, liabilities, and equity of its owners. Also known as the statement of financial position.

The amount invested in a proprietorship, partnership, or corporation by owners. It is made in cash or in kind.

Cash receipts and cash disbursements relating to a particular activity during a specified accounting period.

An accounting tool that provides a list of the account names an entity uses to label items in accounting books.

A complete and inseparable set of accounting and financial documents provides a presentation of the financial position, performance, and changes in the entity's position at a point in time and its results of operations for a period that then ended. They include the balance sheet, income statement, statement of cash flow, statement of changes in equity, and notes.

An asset that is intended to be used continuously for the needs of the entity's activities, such as tangible, intangible, or financial assets that are held for long-term investment purposes, or that the entity does not intend to realize within twelve months following the close of its financial year.