ما هي عناصر قائمة الميزانية العمومية ؟

الأصول . الخصوم (المطلوبات) . حقوق الملكية.

ما هي قائمة الميزانية العمومية؟

هي بيان محاسبي لوحدة اقتصادية ما في تاريخ محدد، يتم الحصول على معلومات مهمة من خلال هذه القائمة المالية وخصوصاً مدى سيولة الوحدة الاقتصادية باستخدام نسب مالية معينة

Define the balance sheet

2019 Jul

Accounting principles

Define the balance sheet

The balance sheet is defined as the financial statement of the particular economic entity at a specific date. A lot of important information can be obtained in this statement or list, in particular the liquidity of an economic unit or entity, using certain financial ratios, Liabilities, and property rights.

Balance sheet elements

There are three important elements on which the balance sheet is based:

Assets

The property, rights and resources of the enterprise, which are introduced and measured in accordance with established principles and standards, and consist of several elements:

Fixed assets: These are properties that are permanent and are intended to be used rather than sold, such as buildings and land owned by the establishment, not rented, transport and vehicles, if they are used to carry out certain operations of the establishment such as transporting goods or delivering workers, furniture and fixtures, Which are purchased for the purpose of use.

Assets: Assets that are cash equivalents and other assets that are expected to be converted into cash through the normal course of operations of the entity or within a year and are included in the budget in accordance with the degree of their liquidity and the rapid transfer of assets to cash.

Intangible assets: Assets that the entity pays for goodwill, patents, copyrights and trademarks.

Liabilities

Which are the economic undertakings on the project and are estimated in accordance with recognized accounting principles and standards. The liabilities in the enterprise include the debts and obligations of the enterprise to others and consist of elements which are:

Current Liabilities: Which are due for payment in less than one year, are included in the list of current liabilities, payment notes Which are pledged by the entity in writing, by paying certain amounts on a specific date, such as borrowings from banks for short periods, and undertake to pay on a fixed date and are included under current liabilities if the repayment period is less than one year.

Fixed liabilities: Which is the debt and obligations assumed by the establishment, and takes a period of repayment of more than one year, such as loan pledge, which is the debt of the economic entity, which includes an asset, by borrowing from banks and the pledge of a fixed asset, The second type is bond lending, which is through borrowing by issuing a bond that the company undertakes to repay, after more than one year Up to ten years.

Property rights

Which is the residual value of the assets, after excluding the value of liabilities and debts. Property rights are based on the value of assets and liabilities, and the recording of their data varies according to the nature of the entity.

Important questions

What are the elements of the balance sheet?

Assets.
Liabilities.
Property rights.

What is the balance sheet?

An accounting statement of an economic unit at a specific date, which is obtained by obtaining important information Financial StatementEspecially the liquidity of the economic unit using Financial ratios Certain