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نَماذِجُ المُحاسَبَةِ
 
Accounting Models
 
Accounting models emphasize basic concepts of accounting which enable one to gain an understanding of accounting which will be useful in any one of the wide range of real-world business situations. For example, the accounting equation: Assets = Liabilities + Owner’s Equity is a basic model for recording business transactions which shows that everything a business owns has been supplied to it by the creditors or by the owners.
 
نماذِجُ المُحاسَبَةِ تَشْرَحُ بَعْضَ المَفاهيمِ المُحاسبِيَّةِ التَّي تُمَكِّنُ الشَّخْصَ مِنْ أَنْ يَفْهَمَ مَبادِئَ المُحاسَبَةِ الَّتي تَنْفَعُ في مُعالَجَةِ أَيِّ مُعامَلَةٍ منَ المُعامَلاتِ التِّجارِيَّةِ المُخْتَلِفَةِ. فمَثَلًا إنَّ المُعادَلَةَ الحِسابِيَّة: الأصُول (المَوْجودات) = المَطاليب + رَأْس المالِ، هي نَموذَجٌ أَساسِيٌّ لتَسْجيلِ المُعامَلاتِ التِّجارِيَّةِ يُبَيِّنُ أَنَّ كُلَّ شَيْءٍ تَمْلِكُهُ الشَّرِكَةُ يَتِمُّ تَمْويلُهُ مِنْ قِبَلِ الدّائِنينَ أو أَصْحابِ العَمَلِ.