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Prof. Mohamed Sherif Tawfik

..

Email : sheriff_tawfik@yahoo.com
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http://mstawfik.tripod.com/accountronic.htm
http://www.sherif_software.peachhost.com
(

012/ 2228987

76

2002/2001

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Prof. Mohamed Sherif Tawfik

Email : mstawfik@yahoo.com
http://mstawfik.tripod.com/sherif.htm
http://www.sherif_software.peachhost.com
(

2002/2001

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( 62 :

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1/3

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1 /2/3

2 /2/3

3/3

1 /3/3

(
)

2 /3/3

4/3

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2/4 /7/4

3/4 /7/4

8/4

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2/5

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5/5

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"

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Accounting Standards

Conceptual Framework

-:

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Prof. Mohamed Sherif Tawfik

Windows

)Object Oriented Programming (OOP

".

"

2001

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Positive

Theory
Computer Statistical

.Packages

.2001

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Conceptual Framework

CD

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WINDOWS

.(OOP

(Transparencies

Learning Objectives

) ACCOUNTRONIC Software

".

"

CD

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"

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)(1

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)(2
.

Computer Processing

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Modern Approach

Intermediate Financial Accounting

Advanced Financial Accounting

17

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.
2002

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Prof. Mohamed Sherif Tawfik

)
(

(
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+.

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Unapportionated Retained Earnings

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Apportioned Retained Earnings

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/
Retained Earnings

Subscribed Capital Stock

) -

/
Subscriptions Receivable

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1/1

1/1/ 1

2/1/ 1

2/1

3/1

4/1

5/1

1/5/ 1

2/5/ 1

3/5/ 1

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1/7/ 1

2/7/ 1

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1 /1

(1) :

(2)

1 /1 /1

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( :Present Investors

( Profit/Income

:Potential Investors

( :Creditors

2 /1 /1

Accounting

"

"

(2)

(1) :

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(3)
(

Recording

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.

Manipulation or

Processing

Reporting

2 /1

.Financial Statements

General Purpose Reports

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Accounting

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Prof. Mohamed Sherif Tawfik

) 191

):(1- 1

10000

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Balance Sheet

of Financial Position
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Prof. Mohamed Sherif Tawfik

Balance Sheet (Position Statement/Statement of

):Condition
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Prof. Mohamed Sherif Tawfik

19 1

):(3-1

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2800
2000
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Prof. Mohamed Sherif Tawfik

)(4-1

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Prof. Mohamed Sherif Tawfik

(.

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Classification

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Summarizing

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Prof. Mohamed Sherif Tawfik

3 /1

Users of Accounting Information

)(6-1

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Prof. Mohamed Sherif Tawfik

):(6-1

"

".

)(7-1

):(7-1

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Prof. Mohamed Sherif Tawfik

(.

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Users of Accounting Information

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) :(8 -1

)(8- 1

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)(2
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Prof. Mohamed Sherif Tawfik

(1
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Cost

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Prof. Mohamed Sherif Tawfik

5/ 1

1/5/ 1

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Economic Entity

Organization

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Prof. Mohamed Sherif Tawfik

3/5/ 1

4/ 5/ 1

: Sole Proprietorship


Partnership

Corporation

Shares or Stocks

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Prof. Mohamed Sherif Tawfik

Accounting Profession

6/ 1

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-1

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:(Auditing

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-

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.

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Governmental Accounting and Not-for-Profit Accounting
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7/ 1
) Accounting Regulation

1 /7 /1
(Standards of Financial Accounting

( -

Accounting

.Standards

Accounting Standard

Interational Accounting Standards Committee

-
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37

(1992

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2/ 7/ 1

Accounting and Computers

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Prof. Mohamed Sherif Tawfik

"

"

.( Object Oriented Programming OOP

8/ 1
-:

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"

1494

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Prof. Mohamed Sherif Tawfik

Stewardship Function

-:

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- 3
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Experimental

( Positive

Empirical
.

Inductive

Artificial Intelligence/Expert Systems

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Prof. Mohamed Sherif Tawfik

: Financial Accounting

:Events

:Transactions

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:Account

Magnetic Disk or Tape or Optical Device


.

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Prof. Mohamed Sherif Tawfik

):Debit (Dr.

):Credit (Cr.

(CD

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Worth
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:Revenues

:Expenses

:Gains and Losses

( ):Net Income (Loss

(.

:Owners' Investment

(.

:Owners' Distribution

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(:

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Prof. Mohamed Sherif Tawfik

IBM

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Prof. Mohamed Sherif Tawfik

Excel

File Open C:\WSA.XLT

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Prof. Mohamed Sherif Tawfik

.Control + d

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Prof. Mohamed Sherif Tawfik

/
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Prof. Mohamed Sherif Tawfik

1966

4723

.( 1995

1967

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Prof. Mohamed Sherif Tawfik

"

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REFERENCES
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).

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