20061

www.infotechaccountants.
com
Prof.: Mohammed Sherif Tawfik
CD2
. .

Email: sherif_tawfik@yahoo.com
http://mstawfik.tripod.com
http://mstawfik.tripod.com/sherif.htm
http://www.mstawfik.7p.com
http://www.mstawfik.bizhosting.com
) (
: -
CD
76 012/2228987
2004/2003
www.infotechaccountants.com/phpBB2/index.php
Page 1 of 158
www.infotechaccountants.com

( 62 : )

Page 2 of 158

.

Accounting Standards
. Conceptual Framework

)( . -:
-

.
Page 3 of 158

.

.
- -

.

) (

.

.

.
Page 4 of 158
Windows
) Object Oriented Programming
) (OOP
"".
11 2001 - .
Positive Theory
)(
. Computer Statistical Packages

) (
) (
Page 5 of 158

.
)
)(( CD ) (Student CD2
-
-:
. ) - - (
" " .

Conceptual Framework .
. ) ( CD
- -

Page 6 of 158
WINDOWS
.(OOP

- -

. Student CD2

:
. ) ( Transparencies
.
Learning Objectives .
) ( .
.
.
Page 7 of 158
"".
- CD
"
"
" "

:
) ( 1 Conceptual Framework.
) ( 2 Accounting Standards
.
) ( 3 Computer Processing
) ( OOP .
"
Modern Approach " :

: CD
.
: Intermediate Financial Accounting
Page 8 of 158
: Advanced Financial Accounting

)( CD
: ) Student
.(CD1, Postgraduate CD3

.

)
17 (
) ( . :

.
. .
) (
.
.
Page 9 of 158
.

.
.
2003
Page 10 of 158
CD Programs Included with the Book

CD2
" "
Financial Accounting System on PC
. .
ACCOUNTRONIC Software
AccountSoft Inc.
" Software "
) / TRY 120 7 +
( -
) (
. : -
)
(
Page 11 of 158
setup.exe . Cabs
installation .C:\GL1
: GL.exe .
.
C:\GL1 Copy
) (GL.exe MSVBVM60.DLL .C:\GL1
.GL.exe
Windows Millennium
Lock .
2000 Windows Windows XP
SRC Menu.exe Autorun.inf

Root
: Auto Run .
Power Point Slide Show
" " -
. FAS2.pps
EXCEL
( - - .WSA.xlt
EXCEL
( - - .WSA1.xls
Page 12 of 158
helpgl.doc, helpgl.htm help
" " .
Text
- .txt . Disclaimer
: Lectures Power Point
: Int Acc Adv Acc
.
)
2002 (
" "
"":
http://mstawfik.tripod.com/accountronic
http://mstawfik.tripod.com/sherif
http://www.geocities.com/sherif_tawfik/accountronic.html
http://www.sherif_software.peachhost.com
Slide Show http://members.tripod.com/MSTawfik/fas1.htm
:
" "
Page 13 of 158
ACCOUNTRONIC Software . .
()
Page 14 of 158

.
.
Crystal Reports
.

:

.
.
HTML Help WIN Help :
.
.
.
.
)( .

.
)( .
E-Commerce/E-
/
:Accounting

Page 15 of 158

.Online Accounting Processing
: ""
http://members.tripod.com/MSTawfik/fas1.htm
. . :

Page 16 of 158

Email: sherif_tawfik@yahoo.com
()
:
012/2228987 - 76
2003/2002
Page 17 of 158

. .
:
sherif_tawfik@yahoo.com
sherif_tawfik@hotmail.com
mstawfik@accountancyworld.com
http://mstawfik.tripod.com/accountsoft
http://mstawfik.tripod.com/accountronic.htm
http://www.geocities.com/sherif_tawfik/sherif.html
http://www.geocities.com/sherif_tawfik/accountsoft.html
Page 18 of 158
CDs Available from Author

. .
ACCOUNTRONIC Software
AccountSoft Inc.
: Student CD1 " "
) / TRY 120
7 + ( -
) (
. : -
)

Page 19 of 158
-HTML . Arabic Menu AutoRun -
: Student CD2 " "
) / TRY 120
7 + ( -
) (
. : -
)

( "
" PPT "
" Help "

"
HTML
- . Arabic Menu AutoRun -
:Postgraduate CD3 PPT
" " "

" -
HTML Help
" "
Page 20 of 158
PDF,
DOC
. Arabic Menu AutoRun - Adobe Acrobat
)
( 2002
" "
:" "
http://mstawfik.tripod.com/accountsoft
Page 21 of 158
CD:
) (
:
76 -
012/2228987
Page 22 of 158
* :
*
CD "
"
*
* CD

:
1/1
2/1
3/1
4/1
1/ 4 /1
2/ 4 /1
3/ 4 / 1
4 / 4 /1
5 / 4 /1
6 / 4 / 1
7 / 4 /1
8 / 4 /1
9 / 4 / 1
Page 23 of 158
10 / 4 /1
11 / 4 /1 )(

) :(1 "
"
) :(2
EXCEL
1/2
2/2
3/2
4/2
5/2
6/2
1/6/2
2/6/2 ) (
3/6/2 ) (
7/2

8/2
172

: )(
Page 24 of 158
1/3
2/3
3/3
4/3
5/3
6/3
7/3
8/3
1/8/3 ) (
2/8/3 - %100

3/8/3 - %100 ) (
4/8/3 - %100

5/8/3 - %100 ) (
6/8/3 - %100 -

7/8/3 - %100 -

9/3
1/9/3 )(
2/9/3
10/3
1/10/3
Page 25 of 158
%100 2/10/3
) %100 ( 11/3
12/3 :

: ):(17

:

Student CD2
1/4
2/4 )(

1/2/4
2/2/4
3/2/4
3/4

4/4 ) / /(

: )(17

Page 26 of 158
)(
Page 27 of 158

)( )(
:
.
- .
)( :
* %100 .%100
* .
%100 .%100
- .
: -
)(.
: ) (17
. Student CD2
Page 28 of 158
)( )(
1/3
) (
) (
. ) (
) (

)
( )(
.
) (
%50
Subsidiary
. Parent Group )(
) (Affiliate
) (%100
. )
Page 29 of 158
. Consolidated Financial Statements

)
( .

95 1992
) 1997
) :(17
) :(18
1996 :20
(.

)( )(
) (
.
) (17
.
""
Consolidated ""
. - -

Page 30 of 158
Intercompany Elimination

.
"" .
2/3
) (
Control .
)( %100 )( )(
)( . )( %90 )(%40
)( )( )(
)( ) ( . )(
)(.

.
)

(:
Page 31 of 158
)(1 - 2

)(
- :
- ) (
- : -
-
- :
) (

) (
) (
DES
Marketable Equity
Securities
MDS
Marketable Debt
Securities
) (
:
) (1
)(
) (2 ) (
)(
) (3 )
:
) (1 ) :( Passive
) %20
/ () (2 Influence :
) %50 -%20 % +
Page 32 of 158
(12 )(

(
) (3 Control :
) %50

). (.
Equity (
)(3 - 2
DES
) (

)(
%20
%50
-20

%20
Page 33 of 158
" "
%20
. %50 ) (

)( Outstanding Shares
.100
3/3

)(
.

Page 34 of 158
)(3 - 2
)(

) (

) (

) (
) (
)(

)(
) / (

)(
Page 35 of 158

.

.
)(
.

) (

.

.
4/3

.
.
Debt Financing
.
5/3
Precautions in the Evaluation of Consolidated Statements
Page 36 of 158

)( )(
.

.
:

.
) (
.

.

.

.
Page 37 of 158

.

) (1997

)
1997 (.
6/3
Standards and Criteria for Inclusion in Consolidated Statements

)( %50 )(
)
( .
27 :
.
:* .
*
.

.
Page 38 of 158
.

.
) (:
: 1996 ) (20
Consolidated
Financial Statements and Accounting for Investments in Subsidiaries
) .(27
: 1997 ) (17
)
(27 ) (18
) .(28
) :12/3

(.
Page 39 of 158
7/3
5/3
- -
)( . -
- .

)() ( )(
)( .
)( ) (%100 )( - -
)( ) ( .
) (%100
)( :
)1/(3
)() (
) (:
)(
)(
) = (

300000
100000
200000
50000
______
500000
______
150000
Page 40 of 158
======
======
100000
40000
)( 400000
110000
______
150000
======
_______
500000
=======
: )(
)(
)( 110 )
( . :
110000
)(
)(:
100000
50000
_____ 150000
)(40000
110000
_______
)(
)( )
( :
* :
110000 / )(
Page 41 of 158
110000 /
100000 /
50000 /
40000 /
110000 / )(
) /
(
* ) ( :
100000 /
50000 /
40000 /
110000 /
/ .
)(
) -(:
:
)(
)(110000-100000+300000
290000
)(50000 + 200000
250000
_______
540000
=======
)(40000 + 100000
140000
Page 42 of 158
)(
400000
_______
540000
=======
:
) (1 .
) (2 .
: )(
)( ) (
. )(
)( .
)( )( :
110000 / ) ( )(
110000 /

) - / ( )
(:
:
)(
)(
(110000-300000) 190000
100000
)(
110000
200000
50000
Page 43 of 158
_______
500000
=======
_______
150000
=======
100000
40000
)(
400000
110000
_______
500000
=======
_______
150000
=======
) :
(
)( )(
)(
Consolidated Balance Sheet .
:
)( )( ) Worksheet
Elimination Entries

.
) (
.
Page 44 of 158
.
)(
)( -
) (
)
( .
) (
) 2
(.

.
)
... ( .

+ +
) ( .
Page 45 of 158

) %100 (

190000
100000
110000
200000
50000
500000
150000
540000
100000
40000
140000
400000
)(

500000
)(
290000
)110000(
250000
400000
110000
)110000(
150000
110000
110000
54000
)( :
Page 46 of 158
* )( : /
.

.

.

.
.

. )( :
110000 / )(
110000 / )(

.

)
)( (.

.
)( .

Page 47 of 158
)(
) - %100 - (

______________________________________________
290000
140000
250000
400000
________
540000
________
540000
) (:
) (1 .
) (2
%100
.
) (3
)(
)( = 510000 ) ( 110000 + 400000
400000 .

)( .

-
.
Page 48 of 158
) 2/( 3
19 3/ 12 / 31 )( )( )(:
)(
)(
121000
10000
190000
118000
_______
321000
133000
=======
=======
16000
8000
15000
10000
) 25
10 10(
250000
100000
55000
15000
______
_______
321000
133000
=======
=======
)( )( 10000 .
)( )( ) 100000 10 10000 10000 115000
5 11 ( )
(.
Page 49 of 158
: )( )(
) (.
:
)( :
115000 / )(
115000 /
193/ 12 / 31
) - (%0 10 CD2

)(
)(
6000
10000
) 10000(
115000
)115000(
190000
118000
321000
133000
329000
16000
8000
24000
21000
15000
308000
10000
) 10000(
250000
100000
)100000(
250000
55000
15000
) 15000(
55000
321000
133000
125000
125000
329000

) 10000( 193/ 12 / 31
5 115000 ) 11
Page 50 of 158
10000 (
10.
)() ( :
)( :

.

10000
Intercompany
) (
.
.
)(:
1000 / )(
1000 / )(
) (
) (
.

.
)( : /
.
.

.
Page 51 of 158
100000 / )(
15000 / )(
115000 / )(

.

) ( .

.
.

:
)
(
.

.
Page 52 of 158
% 100
( .

.
) ( .
. -
) (.
.

.

.
) ( Reclassify
) ( )
( 3 / 8 / 2 1 / 8 / 2 ) Fair
(Value ) .( 4 / 8 / 2
.
) Spreadsheets ( .
Page 53 of 158
) "EXCEL .( Arabic WINDOWS 95/98
8 /2
)( ( 1 ) : % 100
) ( ( 2 )
. % 100 ) (
:
)(
: =
) :( 1 )( % 100
) :( 2 % 100
:
) :( 3 )( % 100
) :( 4 % 100
:
Page 54 of 158
) :( 5 )( % 100
) :( 6 % 100
:
) 3 /( 3
% 100 -
) ( 1 ) ( 6
)( )(
) 19 3 / 1 / 1( . )(
)( .
):3/(3
)(
)(
900000
200000
700000
300000
4000000
1000000
) ( 1600000
) ( 300000
_________
________
) - (
Page 55 of 158
1200000
4000000
========
=======
600000
300000
300000
400000

5 10
1400000
200000
800000
100000
900000
200000
_______
________
4000000
=======
1200000
=======
1 / 8 /3 ) ( Minority Interests
. Majority Stockholders
) % 100 % 80 ( 3 / 8 / 3
.

.
)

(
) % 100
.( 6 4 2
2 / 8 /3 % 100 -
Page 56 of 158

) ( 1 ) 3/( 3
:
)( ) 3 /( 3 )(
) ( )( 500 )
( . )
(:
500000 / )(
500000 /
)
( )(:
)(
)(
400000
200000
700000
300000
)(
500000
4000000
) - (
1000000
) ( 1600000
) ( 300000
4000000
1200000
========
========
600000
300000
300000
400000

5 10
400000
200000
800000
100000
900000
200000
Page 57 of 158
4000000
1200000
========
=======
)
( .
)( )
/ - -
(:
)(:
200000 / )(
100000 / )(
200000 / )(
500000 / )(
19 3 / 1 / 1
) (
Page 58 of 158
) - % 100 ( - )(1

)(
)(
400000
200000
600000
700000
300000
1000000
500000
4000000
1000000
) - .(
)(1600000
)(300000
)(1900000
4000000
1200000
4700000
600000
300000
900000
300000
400000
700000
) 500000(
5000000
1400000
200000
) 200000(
1400000
800000
100000
) 100000(
800000
900000
200000
) 200000(
900000
4000000
1200000
500000
500000
4700000
:
) ( 1 ) 3 /( 3
25 10
20 ) (
( . ) 25
500000 = 20( .
) (:
500000 / ) 25000 20(
Page 59 of 158
250000 / ) 10 25000(
250000 / ) 20 25000(
) ( :
)(
)(
900000
200000
700000
300000
)(
500000
4000000
) - (
1000000
) ( 1600000
) ( 300000
500000 4
========
========
600000
300000
300000
400000
1200000

5 10
1650000
200000
1050000
900000
200000
100000
4500000
1200000
========
========
)(:
200000 / )(
100000 / )(
200000 / )(
500000 / )(
Page 60 of 158

:
19 3 / 1 / 1
) ( - % 100 ( - )(1

)(
)(
900000
200000
1100000
700000
300000
1000000
500000
4000000
1000000
) - .(
)(1600000
)(300000
)(1900000
4500000
1200000
5200000
600000
300000
900000
300000
400000
700000
) 500000(
5000000
1650000
200000
) 200000(
1650000
1050000
100000
) 100000(
1050000
900000
200000
) 200000(
900000
4500000
1200000
500000
500000
5200000

)( )(
.

Page 61 of 158
)(
.
3 / 8 /3 % 100
) ( -
) ( 2 )3/(3
) 3 /( 3 % 80
)( ) % 80 (
25 10 16
.
) (:
400000 / ) 25000 16(
250000 / ) 10 25000(
150000 / ) 6 25000(
% 80

% 80 .
) ( :
)(
)(
900000
200000
700000
300000
)(
400000
4000000
) - (
) ( 1600000
1000000
) ( 300000
Page 62 of 158
4400000
========
========
600000
300000
300000
400000
1200000

5 10
200000
1650000
950000
100000
900000
200000
4400000
=======
1200000
=======
% 20 ) (
) 100000 = 500000 % 20( )(
. )(
Reclassify
. "
" Minority Interest in Subsidiary )
( . )( :
)(:
200000 / )( - % 100
100000 / )( - % 100
200000 / )( - % 100
400000 / )(
100000 / )( ) (% 20 500000
Page 63 of 158
) (
:

19 3 / 1 / 1
) - - % 80 ( - )(2

)(
)(
900000
200000
1100000
700000
300000
1000000
400000
4000000
1000000
) - .(
)(1600000
)(300000
)(1900000
4400000
1200000
5200000
600000
300000
900000
300000
400000
700000
) 400000(
5000000
1650000
200000
) 200000(
1650000
950000
100000
) 100000(
950000
900000
200000
) 200000(
900000
100000
100000
%20
4400000
1200000
500000
500000
5200000
)( :
Page 64 of 158
(1 /
) % 80 ( )(.
(2 % 20
.

.
" "

.

.
" "
.
.
.
) 12/3 (
Page 65 of 158
4 / 8 /3 % 100 -

) ( 3 ) 3/( 3
) 3 /(3 ) (
. :
.
) ( Fair Values .
. /

)
( Differential

. Goodwill from Consolidation
) 3/(3 :
-1 40 10
15 )
(.
-2 100
.
-3 30 :
10000 .
20000 .
) ( :
40000 15 600000
100000
) (+
30000
) (+
730000

=======
* ) 230
500000(
Page 66 of 158
:
730000 /
130000 / ) ( 30000 + 100000
400000 / ) 10 40000(
200000 / ) 5 40000(
) ( :
)(
)(

) - (
770000
200000
300000
700000
730000
4000000
) ( 1600000
1000000
) ( 300000
4600000

5 10

)(
1200000
========
========
600000
300000
300000
400000
1000000
100000
200000
200000
1800000
900000
4600000
========
1200000
========
)(
) (:

) 20000(
320000
300000
) 100000(
1100000
1000000

) 50000(
350000
400000

________
170000

) 730 (
) 500 ( 230 170

Page 67 of 158
230) Differential 170 - = 60

. :

40000 15
) (+
) (+
600000
100000
30000
) (
: ) (-:
200000
100000
200000

) ( 500000
) 230000(

)(:
20000

100000

50000
) ) ( 170000(
) 60000= (
)(
========

730000
) ( - - % 100 - )(3
Page 68 of 158

) - .(

200000
300000
770000
700000
730000
4000000
)(1600000
1000000
)(300000
4600000
600000
300000
1800000
1000000
900000
4600000
1200000
300000
400000
200000
100000
200000
1200000
) 20000(
) 730000(
) 100000(
) 50000(
) 60000(
) 200000(
) 100000(
) 200000(
730000
730000
)(
)(
970000
1020000
5100000
)(1900000
50000
60000
5300000
900000
700000
1800000
1000000
900000
5300000
) (
.
)( - - - % 100

900000
970000
700000
1020000
( 50000 ) 650000
:
5100000
1800000
) ( 1900000
1000000
3200000
900000
60000
) (
5250000
5250000
Page 69 of 158

12/3 ) :
(

" "
" ".
) ( 3

) ( .
:

) (
40000 15
) (+
) (+
600000
100000
30000
) (
: ) (-:
200000
100000
200000

) ( 500000
) 230000(

=========
" "
730000
)( :
200000 / )(
100000 / )(
200000 / )(
230000 / ) (
730000 / )(
Page 70 of 158
193/1/1
) ( - - % 100 - )(3

) - .(
770000
700000
730000
4000000
)(1600000
200000
300000
) 730000(
1000000
)(300000
)230000(

)(
4600000
600000
300000
1800000
1000000
900000
4600000
1200000
300000
400000
200000
100000
200000
1200000
) 200000(
) 100000(
) 200000(
730000
730000
)(
)(
970000
1000000
5000000
)(1900000
230000
5300000
900000
700000
1800000
1000000
900000
5300000
5 / 8 /3 % 100 ) ( -

) ( 4 ) 3/( 3

.
:
.
Page 71 of 158

.

:
. . .

) 3/(3 :
(1 % 90 30
10 16 )
(.
(2 150 .
(3 30 10
.
(4 )( ) ( 320
110000 350
.
:
480000
30000 16
150000
) (+
20000
) (+ ) (
________
650000
) (
:
650000 /
170000 / ) ( 20000 + 150000
300000 / ) 10 30000(
180000 / ) 6 30000(
) 30 48 150
20 (
Page 72 of 158
10000 /
10000 /
) (
)
(:
)(
720000
)(

) - (
700000
)(
200000
300000
650000
4000000
) ( 1600000
1000000
) ( 300000
4470000

5 10

1200000
========
========
600000
300000
300000
400000
1700000
970000
900000
200000
100000
200000
4470000
========
1200000
========
) (
:

480000
150000
30000 16
) (+
) (+ )
( 20000
650000
) (
: %90
Page 73 of 158
) %90 (-:
180000 = %90200000
90000 =%90 100000
180000=%90 200000

)(450000
) (%90
) 200000 = (
)(
=======
*
.
* )(%90
)( -:
18000
= %90 20000
90000
= %90 100000
45000= %90 50000
_______ ) ) ( 153000(
) 47000= (
)(
=======

)( :
200000 / )( - % 100
100000 / )( - % 100
200000 / )( % 100
18000 / )( % 90
90000 / )( % 90
45000 / )( % 90 -
47000 /
650000 / )(
50000 / ) 500000 % 10 (
19 3 / 1 / 1
) ( - - % 90 - )(4

720000
200000
Page 74 of 158
)(
)(
920000

) - .(

%10
700000
650000
4000000
)(1600000
300000
) 18000(
1000000
)(300000
90000
4470000
600000
300000
1700000
970000
900000
1200000
300000
400000
200000
100000
200000
) 200000(
) 100000(
) 200000(
4470000
1200000
700000
) 650000(
) 45000(
) 47000(
) 50000(
700000
1018000
5090000
)(1900000
45000
47000
5220000
900000
700000
1700000
970000
900000
50000
5220000
) 17
(

" " .
:
200000 / )( -
100000 / )( -
200000 / )(
200000 / ) (
650000 / )(
50000 / ) 500000 %10 (
Page 75 of 158
19 3 / 1 / 1
) ( - - % 90

) - .(
720000
700000
650000
4000000
)(1600000
200000
300000
) 650000(
1000000
)(300000
)
(

%10
) 200000(
4470000
600000
300000
1700000
970000
900000
1200000
300000
400000
200000
100000
200000
) 200000(
) 100000(
) 200000(
4470000
1200000
700000
)(
)(
920000
1000000
5000000
)(1900000
) 200000(
) 50000(
5220000
900000
700000
1700000
970000
900000
50000
700000
5220000
6 / 8 /3 % 100 -

) ( 5 ) 3/( 3
)(
- :
( 1

Identifiable Assets ) ( ) (.
-
) (.
Page 76 of 158
( 2
" "
.
(3)/2
360
. :
360000 /
360000 /
:
)(
)(

) - (
540000
200000
300000
700000
360000
4000000
) ( 1600000
400000

5 10

)(
1000000
) ( 300000
1200000
========
========
600000
300000
300000
400000
200000
1400000
800000
100000
200000
900000
400000
1200000
=======
========
) (
140 ) .( 500000 - 3600000
.
) (
)(
. ) (
:
300000
340000
Page 77 of 158
40000
1000000
840000
) ( 160000
400000
330000
70000
) ( 50000
- -
) ( 50000
) 140000 ( . 90000
) ( 50000 - 140000 )(
)
( .
160000 90000 + = . 250000
:

) (-

360000
500000
) ( 140000
=======
*
) (.
*
) (:
40000

70000

110000
) ( 90000 + 160000
) ( 250000

) ( 140000
Page 78 of 158
:

) (-
360000
500000
) ( 140000

) (
*
) (.
*
) ( :
40000

70000

110000
160000
) (
50000
90000
) (
======
250000 = 90000 + 160000
)(
:
200000 / )(
100000 / )(
200000 / )(
40000 / )( -
70000 / )(
360000 / )(
250000 / )(
Page 79 of 158
19 3 / 1 / 1
) ( - - % 100 - )(5

)(
)(
740000
200000
540000
1040000
) 40000(
300000
700000
) 360000(
360000

) 250000( 4750000
1000000
4000000

)(1900000
)(300000
)(1600000
) - .(
70000
) 70000(

4700000
1200000
4000000
900000
300000
600000
700000
400000
300000

1400000
) 200000(
200000
1400000
800000
) 100000(
100000
800000
900000
) 200000(
200000
900000

4700000
610000
610000
1200000
4000000

)(
:
200000 / )(
100000 / )(
200000 / )(
360000 / )(
140000 / ) (
Page 80 of 158
19 3 / 1 / 1
) ( - - % 100 - )(5

)(
)(
740000
200000
540000
1000000
300000
700000
) 360000(
360000

5000000
1000000
4000000

)(1900000
)(300000) (1600000
) - .(
4840000
1200000
4000000
900000
300000
600000

700000
400000
300000

1400000
) 200000(
200000
1400000

800000
) 100000(
100000
800000

900000
) 200000(
200000
900000

)
140000
140000
4000000
1200000
500000
500000
4840000

" " .

)
(
)(.
7 / 8 /3 % 100 ) ( -

) ( 6 )3/(3
) 3/(3 :
Page 81 of 158
(1 % 80 5 2
10 12 )
(.
(2 10 .
(3 )( )
( :
300000
1000000
400000
340000
840000
330000
40000
) ( 160000
70000
) ( 50000
) 300 (
) 400 = .(% 80 500000
.
:
300000 / ) 25000 ( 12
250000 / ) 10 25000(
50000 / ) 2 25000(
) 10 12(
10000 /
10000 /
) (
:
)(
890000
)(

) - (
700000
)(
200000
300000
300000
4000000
) ( 1600000
1000000
) ( 300000
4290000
1200000
========
========
600000
300000
Page 82 of 158

5 10

300000
400000
1650000
840000
900000
200000
100000
200000
4290000
1200000
========
========
:

300000

) (- ) 400000 (%80500000
) ( 100000

*
) (.
*
) (:
) 32000 (%80 40000

56000
) (%80 70000
) (88000

128000
)(%80 160000
______ 40000
_______
60000

188000=60000+128000
) ( 188000
:
)( :
200000 / )( - ) (% 100
100000 / )( -
200000 / )(
Page 83 of 158
32000 / )( % 80
56000 / )( % 80
300000 / )(
100000 / ) (% 20 500000
188000 / )(
19 3 / 1 / 1
) ( - - % 80 - )(6

) - .(

200000
300000
890000
700000
300000
4000000
)(1600000
1000000
)(300000
4290000
600000
300000
1650000
840000
900000
1200000
300000
400000
200000
100000
200000
) 200000(
) 100000(
) 200000(
4290000
1200000
588000
) 32000(
) 300000(
) 188000(
) 56000(
) 100000(
588000
)(
)(
1090000
1032000
4812000
)(1900000
56000
5090000
900000
700000
1650000
840000
900000
100000
509000
)(
:
200000 / )(
100000 / )(
200000 / )(
Page 84 of 158
300000 / )(
100000 /
100000 / ) (% 20 500000
19 3 / 1 / 1
) ( - - % 80 - )(6

)(
)(
1090000
200000
890000
1000000
300000
700000
) 300000(
300000

5000000
1000000
4000000

)(1900000
)(300000) (1600000
) - .(
519000
1200000
4290000
900000
300000
600000

700000
400000
300000

1650000
) 200000(
200000
1650000

840000
) 100000(
100000
840000

900000
) 200000(
200000
900000

) 100000( 100000
) 100000( 100000

5190000
500000
500000
1200000
4290000
9 /3
1 / 9 /3 )( Treasury Stock of the Subsidiary

.

Page 85 of 158
.
) /
(
)
Treasury Stock
Outstanding Shares
(.

.
:
)( 800 )( 115000
)( )(:
) 1200 100 (

120000
40000
160000
) (- ) 200
(

) ( 20000
140000
:
) ( 1 % 80 ) 800
( 1000 .
) ( 2 )(
) (
.
:
20000 / ) 200 ( 100
20000 / )(

)( .
Page 86 of 158

.
24000
:
20000 / ) 200 ( 100
4000 /
24000 / )(
2 / 9 /3 Adjustments

. .

.
.

20000 )(
) 15 ( .

) -
(:
20000 / - )(
20000 / )( -
) (

:
20000 / - )(
20000 / - )(
Page 87 of 158
10 /3
% 90

.
. :
.
) ( .

.

) (
.
.
1 / 10 /3 - % 100
) .3/(3
25
10 % 100
) ) ( 1
Page 88 of 158
- 2 / 8 / 3( .
.
)
( :
) (
25000 %100 300000 > 10

300000 > 250000
:
500000 / )(
250000 / ) 10 25000(
50000 / ) ( 250000 - 300000
200000 /

500000 ) 500000
(%100 .

. /

) 300000 = ( 100000 + 200000 250000.
) ( 1
- 2 / 8 / 3 .
Page 89 of 158

:
)(
)(
900000
200000
700000
300000
)(
500000

) - (
4000000
1000000
) ( 1600000
) ( 300000
1200000
4500000
========
========
600000
300000
300000
400000

5 10
1650000
850000
1100000
200000
100000
200000
4500000
1200000
========
========
)(
)
) ( 1 (:
)(:
200000 / )(
Page 90 of 158
100000 / )(
200000 / )(
500000 / )(
)
(:
19 3 / 1 / 1
) ( - - % 100 ) (

)(
)(
900000
200000
1100000
700000
300000
1000000
500000
4000000
1000000
) - .(
)(1600000
)(300000
)(1900000
4500000
1200000
5200000
600000
300000
900000
300000
400000
700000
) 500000(
5000000
1650000
200000
) 200000(
1650000
850000
100000
) 100000(
850000
1100000
200000
) 200000(
1100000
4500000
1200000
500000
500000
2/ 10 /2
Page 91 of 158
5200000
- ) % 100 (
22 10 )
( % 90 .
:
) (
22000 %90 300000 > 10

270000 > 220000

:
450000 / ) (% 90 500000
220000 / ) 10 22000(
50000 / ) ( 220000 - % 90 300000
180000 / ) (% 90 200000
% 90
450000 )
500000 (%90
.
% 90
. /
% 90 ) = % 90 ( 100000 + 200000
270000 220000.
Page 92 of 158

:
)(
)(
900000
200000
700000
300000
)(

450000
4000000
) - (
) ( 1600000
1000000
) ( 300000
1200000
4450000
========
========
600000
300000
300000
400000

5 10
1620000
850000
1080000
200000
100000
200000
4450000
1200000
========
========

:
)(:
200000 / )( - % 100
100000 / )( - % 100
200000 / )( - % 100
450000 / )(
Page 93 of 158
50000 / )( ) (% 10 500000
19 3 / 1 / 1
) ( - - % 90 ) (

900000
200000
1100000
700000
300000
1000000
450000
4000000
1000000
) - .(
)(1600000
)(300000
)(1900000
445000
1200000
5200000
600000
300000
900000
300000
400000
700000
) 450000(
)(
)(
5000000
1620000
200000
) 200000(
1620000
850000
100000
) 100000(
850000
1080000
200000
) 200000(
1080000
) 50000(

%10
4450000
1200000
500000
500000
50000
5200000
:
.
Page 94 of 158
) + (
.
.
11 /3

. .
) 4/( 3
19 3 / 12 / 31 )( % 90
)( - 4500 5000 - 70
% 80 )( 3200 - 4000
- 50 . .
)(:
)(
)(
)(
-------
-------
--------
125000
5000
3000
5000
9000
15000
10000
25000
15000
10000
1000
15000
25000
21000
________
________
________
Page 95 of 158
170000
65000
49000
=======
=======
=======
3000
10000
4000
12000
1000
1000

) 10 (
100000
50000
40000
54000
5000
4000
________
________
________
170000
65000
49000
=======
=======
=======
. 1000 . 19 3 / 12 / 31
Fair Values :

:
18000
35000
12000
36000
19 3 / 1 / 1
.
:
Affiliation Diagram
:
Page 96 of 158
% 90
% 80
% 10
% 20
)( :
70000 /
50000 /
120000 /
) ( :
)(
)(
)(
-------
-------
--------
5000
5000
3000
5000
9000
15000
10000
25000
15000
10000
1000
70000
50000
15000
25000
21000
________
_______
_______
170000
65000
49000
=======
=======
=======
3000
10000
4000
12000
1000
Page 97 of 158
1000

) 10 (
100000
50000
40000
54000
5000
4000
_______
_______
_______
170000
65000
49000
=======
=======
=======

:
)(2
)(1
)(3

)(4

) 3) (1-2 (%
) : (% 90
15000
25000
18000
35000
3000
1000
(% 90 3000 ) 2700
(% 90 9000 ) 9000
) : (% 80
10000
21000
(% 80 2000 ) 1600
12000
2000
36000
(15000)12000 15000
)(
70000
50000
) (- )
(
49500
35200
Page 98 of 158
_______
_______
20500
14800
) ( 2700
) ( 1600
) ( 9000
) ( 12000
_______
________
) (
8800
1200

:
) :( 1
50000 / )( - % 100
2700
/ )( - % 100
9000
8800
/
8800 / ) (
70000 / )(
5500 )( ) (% 10 55000
) :( 2
40000 / )( - % 100
1600
/ )( - % 100
1600 / -
12000 /
1200 /
50000 / )(
Page 99 of 158
/ )(
8800
) (% 20 44000
) :( 3
10000 / )(
10000 / )(
) :( 4
1000 / )(
1000/ )(
:

19 3 / 12 / 31
) ( - % 90 % 80 ) - (
)(
)(
5000
5000
3000
13000
5000
9000
15000
29000
(3)10000
10000
25000
15000
10000
(1)2700
(2)1600
1000
54300
(4)1000
Page 100 of 158
70000
(1)70000
50000
(2)50000
15000
25000
21000
(1)9000
(2)12000
82000
(1)8800
(2)1200
10000
170000
65000
49000
188300
3000
10000
4000
17000
12000
. .
1000
1000
(3)10000
3000
(4)1000
100000
100000
(1)50000
50000
40000
(2)40000
54000
54000
(1)5000
5000
4000
(2)4000
(1)5500
5500
(2)8800
8800
145300
188300
170000
65000
49000
145300
)(
)( )() ( :
Page 101 of 158
19 3 / 12 / 31
_____________________________________________________
13000
17000
29000
3000
:
54300
5500
82000
8800
10000
14300
_________
_________
188300
188300
=======
========
:
100000
54000
154000
Page 102 of 158
12/3 :

) (
) (1993

) ( .
) (1992
" "
" ".
" " )
(.
1996
19 ) 1997
( ) 16
25 :
( .
:
):(19
):(16
Page 103 of 158
IAS ) ( 25

) 16 18
( )
( :
) (1 : Hold-to-maturity
.
) (2 : Trading )( Fair Value

)( .
Direct write-up (write-
down) Method . Valuation Allowance Method
) (3 : Available-for-Sale )( .
)(
.
1997/6/30
1998/1/1
.
) 22(
)
(.
Page 104 of 158
20 17
) 27 :
( .
18 .

):(20
):(17
IAS ) ( 27
):(18
IAS )(28
9 "" " "

Page 105 of 158
Goodwill from Consolidation (Excess of Cost over Book Value

Intangible Assets
.
) .(8
)
(.
) %50(

) 22 16 1
(.
) (
. .

)
.(14 13
26 ) (

(1) :
) (2
Page 106 of 158

.
.
18
)
( . 7
. 6 5
.

Minority Interest
) ( .

) (

.
.
Page 107 of 158

) - 1617(
) %20
%20 .(%49
Page 108 of 158
):(17
-1
.
-2
: )(.
-4
: .
-3
-5
: .
.
-6
Page 109 of 158
) (
-1
-2

.
-3

.
.
-4
.
-5

.
-

. .

17 13
) : (1999 .287 285
Page 110 of 158
)(1
)(2
2

%50
%50

3
.
Page 111 of 158
17
) (
) 1 %100 (
1998/1/1 )( %100 )(
280 ) ( .
)( )(:

150000

70000
280000
820000
220000
1250000
290000

30000

10000
100000

700000
200000
420000
80000
1250000
290000
1998/1/1
.17
:
1 )(:
200000 /
80000 /
280000 /
2 :
Page 112 of 158

) %100 (

)(
)(
150000
280000
820000
220000
1250000
290000
220000
70000
)280000(
1040000
1260000
30000
100000
40000
10000
100000
700000
80000
)80000(
290000
280000
420000
1250000
1040000
)200000(
420000
200000
220000
700000
1998/1/1
40000

100000

280000
Page 113 of 158
1260000
700000
420000
1260000
1260000
) 2 %100 - (
1998/1/1 )( %100 )( 300
. )( )(:

150000

70000
300000
820000
220000
1270000
290000

30000

10000
120000

700000
200000
420000
80000
1270000
290000
1998/1/1 .17
:
1 )(:
200000 /
80000 /
20000 /
300000 /
280 %100
300
20 .
2 :

Page 114 of 158
) %100 (

)(
)(
150000
300000
70000
)300000(
220000
)20000(
20000
820000
220000
1040000
1270000
290000
1280000
30000
120000
120000
700000
700000
40000
10000
)200000(
420000
80000
)80000(
290000
300000
200000
420000

1270000
300000
1280000
1998/1/1
220000
40000
20000
120000
1040000
Page 115 of 158
700000
420000
1280000
1280000
%100
) (

) (.
Page 116 of 158
) 3 %100 (
1998/1/1 )( %80 )(
224 ) %80 ( .
)( )(:

150000

70000
224000
820000
220000
1194000
290000

30000

10000
44000

700000
200000
420000
80000
1194000
290000
1998/1/1
.17
:
1 )(:
200000 / ) (%100
80000 / ) (%100
224000 / )(%80
56000 / )(%20 280000
2 :
Page 117 of 158

) %100 (

)(
)(
150000
224000
820000
220000
1194000
290000
220000
70000
)224000(
1040000
1260000
30000
44000
40000
10000
44000
700000
700000
200000
)200000(
)56000(
420000
56000
420000

1194000
80000
)80000(
290000
280000
280000
1260000
1998/1/1
220000
1040000
40000
44000
Page 118 of 158
56000
700000
420000
1260000
1260000
) 4 %100 (
1998/1/1 )( %80 )( 230
) %80 ( .
)( )(:

150000

70000
230000
820000
220000
1200000
290000

30000

10000
50000

700000
200000
420000
80000
1200000
290000
1998/1/1 .17
:
1 ) (
%80
= 6000 = 224000 230000 = %80 280000 230000
Page 119 of 158
2 )(:
200000 / ) (%100
80000 / ) (%100
6000 /
230000 /
56000
/ )(%20 280000
3 :

) %80 (

)(
)(
150000
230000
70000
)230000(
220000
)6000(
6000
820000
220000
1040000
1200000
290000
1266000
30000
50000
40000
10000
50000
700000
700000
200000
)200000(
Page 120 of 158
)56000(
420000
420000

1200000
80000
)80000(
290000
286000
286000
1998/1/1
40000

50000

220000
1040000
6000
56000
1266000
56000
700000
420000
1266000
1266000
) 5 %100 (
1998/1/1 )( %80 )(
210 ) %80 ( .
)( )(:

150000

70000
210000
820000
220000

30000

10000
30000

700000
200000
Page 121 of 158
290000
1180000
420000
80000
1180000
290000
1998/1/1
.17
:
1 ) (
%80
= 14000 - = 224000 210000 = %80 280000 210000

2 )(:
200000 / ) (%100
80000 / ) (%100
210000 /
56000 / )(%20 280000
14000 /
3 :
) %80 (

)(
)(
150000
70000
Page 122 of 158
220000
)210000(
210000
820000
220000
1180000
290000
1040000
1260000
30000
30000
40000
10000
30000
)14000(
700000
700000
200000
)200000(
)56000(
420000

1180000
14000
56000
420000
80000
)80000(
290000
286000
286000
1260000
1998/1/1
220000
1040000
40000
30000
14000
56000
700000
:
420000
1260000
1260000
Page 123 of 158

) ( :
Student CD2

) IBM
WINDOWS EXCEL
) ( Student CD2
.
*
) " " EXCEL (
.
* )(
) : ( int acc adv acc
) ( 1CONSA.XLT
) 1CONSE.XLT
(.
* :
) (1
) .
) (2 .
) (3 )( .
) (4 .
Page 124 of 158
:
. ON )(.
- ""
EXCEL
ICON ) .( Enter
Hard Disk C . File Open C:\1CONSA.XLT :
:
) ( Template "
" ) ( )

(
.
:*
. Control + a
* )(
Control + L
* . Control + d
* . Control + c
:
Page 125 of 158
-:
) ( +
) ( + ) -
( - ) + ( =

) ) ( 2/(3 ( .
- Cursor )
Key
(Board ) (
. Enter
)( "
"" "(.
(1) : ) ( )
( (2) .
.
(1) : ) (
) (2
) (.
) ( . Control + a
) (
) ( . Control + L
Page 126 of 158
) (
. Control + d
) Control + c " "(
) (
.
1CONSA1.XLS . ) ( "" .
: .File Save As-- - ) (.
Page 127 of 158
: 1CONSA.XLT
Page 128 of 158
) (
.
:
Page 129 of 158
)(3
)(

) IBM
WINDOWS ( EXCEL
* ) (Student CD2
.
*
) " " EXCEL (
.
* )(
:
)3(1/
)3(2/
) ( CONS1.XLT
Macro ADD1.XLM
)3 (1/ ) (
CONS2.XLT
)3 (2/ Macro ADD2.XLM
)3 (1/ ) (
CONS3.XLT
)3 (2/ Macro ADD3.XLM
)
(
Page 130 of 158
* :
) (1
)
(.
) (2 .
) (3 )( .
) (4 .
) (5 ) ( .
:
. ON )( \ Drive c::
\) Copy A:*.* C: File Manager
(.
WIN ) Hard ( Disk . Enter
"" EXCEL ICON ) .( Enter
Hard Disk C :
File Open C:\ADD1.XLM
File Open C:\CONS1.XLT
:
) ( Template "
)( " )
Page 131 of 158
)3()3 ()3 (.
) : (
Page 132 of 158
) 3(
:

:
) ( CONS1.XLT
Macro ADD1.XLM
) ( Template
) (.
) ( :
* . Control + A
* )( Control + L
* . Control + E
*
Control + S
* )
( Control + M
:
-:
Page 133 of 158
) ( +
) ( + ) -
( - ) + ( =

) ) (2/(3 .
Cursor ) Key (Board ) (
. Enter

" : " " "(.
(1) : ) ( )
( (2) .
.
(1) : ) (
) (2
) (.
) " "(
. Control + A )
( ) " "(
. Control + L
Page 134 of 158
) (
. Control + E
) ( ) Control + M
" " (.

.
) Control + M " " (
) (
.
) ( "" :
Options Setprint Area Print
. File Save As--- - ) ).(2/(3
Page 135 of 158
) 3(
:

:
) (
CONS2.XLT
Macro ADD2.XLM
) ( Template
) (.
:* . Control + A
* )( Control + L
* . Control + E
*
Control + S
* )
( Control + M
: )/(3 ) (.
Page 136 of 158
) 3(
:

:
) (
CONS3.XLT
Macro ADD3.XLM
) ( Template
.
:* Control + M
* . Control + A
* )( Control + L
* . Control + E
*
Control + S
* )
( Control + M
: )/(3 :
* .
Page 137 of 158
*
. Control + M
.
Page 138 of 158

-1 ) ( ) (
.
-2
)(
-3
.
-4
-5
-6 :
"
".
-7
)(.
-8
-9
-10 " "
)(.
-11 " "
-12 )
(.
-13
-14
.
Page 139 of 158
-15 / /
.
-16

-17
.
-18
.
-19 ) (
.
-20

-21 ).(17
Page 140 of 158
) ( 1 19 0 / 12 / 31 % 70
. )(:

98000
402000
160000
________
________
500000
160000
=======
=======
100000
20000
10 ( 250000
100000
150000
40000
________
________
500000
160000
=======
=======
: . 19 0 / 12 / 31
) ( 2 19 0 % 80
)( 48 ) 30(
.
Page 141 of 158
517500 . 135000
15000 15
.
:
- .
- . 19 0
-
.
) ( 3
6375
65 ) 50 (:

28125
37500
) (
105000
90000
157500
131250
414375
) (
300000
) (
318750
75000
41250
________
262500
_______
1436250
525000
=======
=======
78750
37500
37500

) 50 (
937500
375000
Page 142 of 158
420000
75000
________
________
1436250
=======
525000
=======

37500
7500
. .
: .
) ( 4
)(:

)(
%100
1450000
1000000
)(
%90
1125000
1000000
325000
)(
%75
1000000
1000000
200000

250000
300000
)(100000
120000
)/(
)*(
(.
) ( 5 19 3 / 12 / 31 % 80 .
)(:
)(
405000
)(
28000
Page 143 of 158
) (
50000
90000
50000
215000
155000
370000
460000
) ( 150000
) ( 93000
100000
50000
120000
60000
50000
40000
400000
200000
310000
250000
) (
. 9000 . .
) ( 6 )( )( 19 2 / 12 / 31
)( :
- 20 2000000

800000
1000000
900000
1200000

:
- 1 100000 40 .
- 2 100000 38 .
- 3 100000 36 .
Page 144 of 158
- 4 80000 40 .
- 5 80000 38 .
) ( 7 )( 12 / 31:
) 10 ( 1000000

275000
125000
100000
300000
200000
)(
12 / 31 )( :
100000 - 20 .
100000 - 18 .
80000 - 1540000.
80000 - 1400000.
40000 - 26 .
300000 - )( 20 .
) : - -
) ( 8 19 0 / 1 / 1 )( % 80 )( 200
15000 10
70 . )(:

Page 145 of 158
800000
200000
)(
3400000
800000
600000
200000
1800000
400000
100000
500000
100000
900000
300000
300000

)( 60
400 .
: .
) ( 9 :
: .
: )(
80 120
.
) ( 10 1 / 1 2
. )(:

2900000
1800000

800000
950000
) (

300000
700000
)(
2500000
200000
650000
Page 146 of 158
1600000
1100000
2000000
300000
)
10 (
600000
200000
1300000
400000
2400000
900000

:
1100000
260000
400000
)(
740000
250000
:
(1 . 1 / 1
(2 1 / 1
1500000 % 90 .
) ( 11
:
- 50 18000
.
- 75 18000
.
Page 147 of 158
) ( 12 % 80 84800
. )(:
----------------------------------------------------------
15000
12000
20000
30000
30000
50000
12000
)(
11000
4000
40000
15000
)(
20000
12000
: .
) ( 13
) 19 2 / 12 / 31 (:

10400
27300
29000
570
1200
3200
1500
55900
2240
Page 148 of 158
1100
10800
)(
3900
187000
14600
4320
100
200
313920
8010
31400
36900
1200
1800
) (
1500
100
1820
100000
: 100
100000
: 10
570
700
10000
2000
: 174
17400
47800
1800
27400
840
1500
313920
8010
31400
19 3
.
:
160 26 . 90 80 )( . 19 3 / 1 / 1
250.

) 19 3 / 1 / 1

:
Differentials (.
Page 149 of 158
) ( 14 19 1 / 4 / 1 )( )() (
)( .
)(:
)(
)(
)(
4000
1500
3500
11000
9000
12500
8000
4500
10000
:
320 )(
50000
540 )(
51000
)(

30000
54000
41000
26000
24000
10000
_______
_______
_______
180000
80000
90000
======
======
======
14000
5000
15000
6000
12000
8000
15000
3000
11000
)
10 (
60000
40000 100000
4000
2000
)(
41000
18000
) ( 4000
_______
_______
_______
180000
80000
90000
======
======
======
: ) 19 1 / 4 / 1
(.
Page 150 of 158
) ( 15 19 1 / 6 / 1 :

100000
52000
200000
125000
300000
100000
375000
700000
)(
825000
700000
225000
2500000
1202000
=======
=======
100000
150000
2000
500000
300000
)
10 (

500000
1500000
400000
250000
1202000
2500000
=======
=======
225000
265000
)(
700000
750000
------
-------
925000
1015000
19 1 / 6 / 1 % 80
700000 . :
Page 151 of 158
/ 25
/ 50 ) ( 2000 .
.
: . 19 1 / 6 / 1
Page 152 of 158
REFERENCES

:
) :
.(1998
) 215(
23 - 1996 2644
1996
.167 - 2
) : .(1990
.2002
- :
) : .(1986
- :
) : .(1986
- :
) : .(1989

: .2002/2001
CD2
) ( :
76
.2003
Page 153 of 158
- CD2
)
( :
76 .2003
: )(
CD2 )
( : .2003
CD (Student
) CD1, Postgraduate CD3 :
) 2003/2002
76 (.
(2) :
- SPSSWIN )
( .1996
:
- SPSS 5 7 Postgraduate CD3
: .1999/98
:
EXCEL
- (97) 8
: .1999/98
"
"
-2002 .314 239
Page 154 of 158
"
" :
-2002 .677 673
. "
" :
-2002 .80 25
"
: " )(
- 41
1422 2001 .162 107
" :
" -
- 26 2001 .275 229
" " " INTERNET

: " -
-
.(1998
"
: " -
-.(1995
"
: "
) : 55 (1987 - 167
.235
Page 155 of 158
"
"
) : 61 (1989
.201-113
"
: "
) : 70 (1991
.157 - 85
"
"
) : - .(1997
"
" ):
72 (1991 .162- 93
"
: " ) :
(1992 .47
"
: "
( 1991 .178 - 148
" " ) : 1234

(1992 .31
"
Page 156 of 158
) : .(1993
" :
" ) : 1273 (1993 16 - 14
.43
95 1992 ) : 25
22 - .(1992
95 1995 ) : 22
2 - .(1995
135 1993
) : 8 - 81 .(1993
)
: .(1999

.1996

) : .(1986
Page 157 of 158
:
Awadallah, A. Questions, Exercises, and Problems on Part Two of
Accounting (Cairo: Faculty of Commerce, Cairo University, 1999).
Financial Accounting Standards Board, Statement of Cash Flow, Statement
of Financial Accounting Standards No. 95 (Connecticut; Stamford:
FASB 1988).
Financial Accounting Standards Board, Accounting for Certain Investments
in Debt and Equity Securities, Statement of Financial Accounting
Standards No. 115 (Connecticut; Norwalk: FASB 1993).
Financial Accounting Standards Board, Objectives of Financial Reporting
by Business Enterprises, Statement of Financial Accounting Concepts
No. 1 (Connecticut; Stamford: FASB 1978).
Financial Accounting Standards Board, Qualitative Characteristics of
Accounting Information, Statement of Financial Accounting Standards
No. 2 (Connecticut; Stamford: FASB 1980).
Financial Accounting Standards Board, Recognition and Measurement in
Financial Statement of Business Enterprise, Statement of Financial
Accounting Standards No. 5 (Connecticut; Stamford: FASB 1984).
Financial Accounting Standards Board, Accounting Standards-Original
Pronouncements (New York: McGraw-Hill, Inc., 1989).
The Institute of Chartered Accountants in England and Wales, International
Accounting Standards (London : Dotesios Ltd., 1988).
Keiso, Donald E. and Jerry J. Weygandt, Intermediate Accounting (New
York: John Wiley & Sons, Ninth Edition, 1998).
Larson, Kermit D. and Paul B. W. Miller, Financial Accounting (Chicago:
Richard D. Irwin, Sixth Edition, 1995).
Meigs, Robert F. and Walter B. Meigs, Accounting: The Basis for Business
Decisions (New York: McGraw Hill Book Company, 1996).
McKelvy, Mike, Ronald R. Martinsen, Jeff Webb and Bob Reselman,Using
Visual BASIC 5 (IN: Que Corporation, 1999).
Socha, John, Don Rahmel and Devra Hall, Teach Yourself Visual Basic 5
(New York: Henry Holt & Co. Inc.,1997).
Page 158 of 158

20061

Uploaded by

Document Information

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

20061

Uploaded by

Copyright:

Available Formats

www.infotechaccountants.

Modern Approach " :

: Advanced Financial Accounting

.(CD1, Postgraduate CD3

CD Programs Included with the Book

" Software "

2000 Windows Windows XP

 SRC Menu.exe Autorun.inf

Power Point Slide Show

helpgl.doc, helpgl.htm help

: Lectures Power Point

: Int Acc Adv Acc

CDs Available from Author

: Student CD1 " "

-HTML . Arabic Menu AutoRun -

: Student CD2 " "

" Help "

:Postgraduate CD3 PPT

" " "

. Consolidated Financial Statements

) "EXCEL .( Arabic WINDOWS 95/98

230) Differential 170 - = 60

25000 %100 300000 > 10

22000 %90 300000 > 10

) (2 : Trading )( Fair Value

down) Method . Valuation Allowance Method

9 "" " "

Goodwill from Consolidation (Excess of Cost over Book Value

) : (1999 .287 285

1998/1/1 )( %100 )( 300

1998/1/1 )( %80 )( 230

= 14000 - = 224000 210000 = %80 280000 210000

) CD1, Postgraduate CD3 :

-2002 .314 239

1422 2001 .162 107

- 26 2001 .275 229

" " " INTERNET

( 1991 .178 - 148

" " ) : 1234

" ) : 1273 (1993 16 - 14

You might also like

SRC Menu.exe Autorun.inf