register    |    forgot your password
 General
 Business
 Philosophy
 Technology & Computers
 Medicine
 Primary
 Military
 Arts
 Translation
 Entertainment
 Geography
 Law
 Arabic & Islamic Encyclopedias
 Education
change password
old password
new password
confirm password
Follow Us On Facebook
Follow Us On Twitter
TYPE OF DICTIONARY
0
To
General
Business
Philosophy
Technology & Computers
Medicine
Primary
Military
Arts
Translation
Entertainment
Geography
Law
Arabic & Islamic Encyclopedias
Education
Accounting Concepts
 
Accounting concepts refer to the nature of the economic environment in which accounting operates. The most significant of these concepts are: (1) the entity concept, (2) the going-concern concept, (3) the stable monetary unit concept, and (4) the periodicity concept. These concepts are essential to the understanding of accounting principles.
 
مَفاهيمُ المُحاسَبَةِ (مَفاهيم محاسبيَّة)
 
هِيَ تَعابيرُ تُشيرُ إلى الإطارِ الاقْتِصادِيِّ الَّذي تَعْمَلُ فيهِ مِهْنَةُ المُحاسَبَةِ، وأَهَمُّ هذِهِ المَفاهيمِ ما يأْتي: (1) مَفْهومُ الشَّخْصِيَّةِ المَعْنَوِيَّةِ، (2) مَفْهومُ المُنْشَأَةِ المُسْتَمِرَّةِ، (3) مَفْهومُ الوَحْدَةِ المالِيَّةِ الثَّابِتَةِ، (4) مَفْهومُ الدَّوْرِيَّةِ. وهذِهِ المَفاهيمُ مُهِمَّةٌ جِدًّا لتَفَهُّمِ مَبادئِ المُحاسَبَةِ.