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Accounting Cycle
 
Accounting cycle refers to the steps involved in handling business transactions completed in an accounting period, starting with analyzing and recording the transactions in a journal and ending with preparing a post-closing trial balance.
 
الدَّوْرَةُ المُحاسَبِيَّةُ
 
يُطْلَقُ هذا التَّعْبيرُ على الخَطَواتِ الَّتي تُتَّبَعُ لتَسْجِيلِ المُعامَلاتِ التِّجارِيَّةِ الَّتي تَتِمُّ خِلال فَتْرَةٍ مُحاسَبيَّةٍ مُعيَّنَةٍ وتَبْدَأُ بتَحْليلِ وتَسْجيلِ هذِهِ المُعامَلاتِ في دَفْتَرِ اليَوْمِيَّةِ وتَنْتَهي بإعْدادِ ميزانِ المُراجَعَةِ الخِتاميِّ.