Prof. Mohamed Sherif Tawfik

www.infotechaccountants.
com
Prof. Mohamed Sherif Tawfik
..
Email : Sherif_tawfik@yahoo.com
http://mstawfik.tripod.com/sherif.htm
http://mstawfik.tripod.com/accountronic.htm
http://www.sherif_software.peachhost.com
(
012/ 2228987

76
2002/2001
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(
2002/2001
page 2 of 41
( 62 :
page 3 of 41
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
4 /5/1
6/ 1
7/ 1
1 /7/1
2 /7/1
8/ 1
1/2
2/2
(
3/2
4/2
1 /4/2
2 /4/2
3 /4/2
4 /4/2
5/2
6/2
(
1 /6/2
2 /6/2
3 /6/2
(
7/2
8/2
page 4 of 41
1/3
2/3
1 /2/3
2 /2/3
3/3
1 /3/3
(
)
2 /3/3
4/3
1 /4/3
2 /4/3
3 /4/3
5/3
6/3
1 /6/3
2 /6/3
7/3
1 /7/3
2 /7/3
(
3 /7/3
4 /7/3
5 /7/3
6 /7/3
7 /7/3
8 /7/3
9 /7/3
8/3
)
1/4
2/4
3/4
4/4
5/4
6/4
7/4
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2 /2/4
3 /2/4
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2 /5/4
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2 /7/4
3 /7/4
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page 5 of 41
1/4 /7/4
2/4 /7/4
3/4 /7/4
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1/5
2/5
3/5
4/5
5/5
6/5
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2 /6/5
7/5
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"
"
page 6 of 41
Accounting Standards
Conceptual Framework
-:
page 7 of 41
Windows
)Object Oriented Programming (OOP
".
"
2001
11
Positive
Theory
Computer Statistical
.Packages
.2001
11
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CD
page 8 of 41
WINDOWS
.(OOP
(Transparencies
Learning Objectives
) ACCOUNTRONIC Software
".
"
CD
"
"
)(1
Accounting Standards
)(2
.
Computer Processing
)(3
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"
Modern Approach
Intermediate Financial Accounting
Advanced Financial Accounting
17
page 9 of 41
.
2002
page 10 of 41
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(
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):
)
(
) -
+.
/
-
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-
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( -
Additional Paid-in Capital

(
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Unapportionated Retained Earnings
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page 11 of 41
/
Retained Earnings
Subscribed Capital Stock
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/
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page 12 of 41
1/ 2
2/ 2
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3/ 2
4/ 2
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page 14 of 41
- :
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- :
)(2
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)(2
)(1-1
150000 = 150000
(
130000 + 20000 = 150000
20000
( 150000
- :
= 130000
20000 - 150000
)130000
page 15 of 41
3 /2
)( 1-2
( ) 191/12 / 31
15000
10000
15000
40000
20000
10000
30000
_____
70000
=====
(
)
10000
:
)(
60000
______
70000
======
(:
=
+
+
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-
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+
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:
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page 16 of 41
Book Value
(.
10000
-:
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Residual Assets or
.(1/2
Net Worth
(Partnership
.Stockholders Equity
Corporations
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) (1-2
4 /2
1 /4 /2
Processing
)(2-2
page 17 of 41
)(2-2
2 /4 /2
-:
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3 /4 /2
(
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page 18 of 41
191
):(1
40000
191/ 1/1
.
40000
40000
( - 191/ 1/1
) :
40000
40000
Cash
) :
Capital
40000
40000
( - 191/1/1
40000
_______
40000
======
(
) :
40000
_______
40000
======
40000
40000
): (2
12000
12000
)
.
page 19 of 41
12000 +
28000
=
=
40000
( - 191/ 1/1
) :
28000
12000
40000
Cash
) :
Capital
40000
40000
( - 191/ 1/1
28000
12000
_______
40000
======
(
) :
40000
_______
40000
======
( -
(.
):(3
10000
(.
(.
- :
page 20 of 41
10000 +
12000 +
28000
=
=
40000 +
10000
) :
10000
Capital
40000
) :
40000
12000
10000
50000
Cash
50000
(3 -2
:(3-2
)(1
40000+
+
)(2
40000
12000 -
12000+
+
)(3
28000
12000
28000
12000
10000 +
10000
40000 +
40000
=
40000
=
10000 +
40000
= 10000
:(5)
)(4
.(Income
) Profit
2500
1000
.(4
.(5
page 21 of 41
)(4
12000 +
)(2500 + 28000
10000 +
(2500 + 40000) +
= 10000
) :
) (2500+28000
30500
12000
10000
52500
) :
10000
+
) 40000
42500
(
2500
52500
2500
)(4
(.
(.
( .
)(5
(2)
(1) :
1000
2500
1000
(5)
)(4
= 1500
1000 -
2500
12000 +
)(1000 - 2500 + 28000
10000 +
=
=
- 2500 + 40000) +
10000
(1000
page 22 of 41
) :
) - 2500+28000
29500
(1000
12000
10000
51500
) :
10000
41500
51500
) 40000
1000 -
2500
)(4
)(5
1000
(.
( .
Income or Net Profit
(.
)1500 = 1000 - 2500
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): (6
400
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10000 +
12000
=
=
1000 - 2500 + 40000) +
10000
(400 -
) :
) - 2500+28000
29100
(400 - 1000
12000
10000
51100
) :
10000
41100
51100
) 40000
(400 1000 -
2500
page 23 of 41
)
:
):(7
191/1/ 20
6000
Accounts Receivable
6000
-:
)(400 - 1000 - 2500 + 28000

+
12000 +
6000
10000
=
=
1000 - 2500 + 40000) +
10000
(6000 + 400 -
) :
) - 2500+28000
29100
(400 - 1000
(
6000
12000
10000
57100
) :
10000
47100
57100
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+ 400 1000 -
2500
(6000
):(8
4000
).(3
10000
400
6000 = 4000 - 10000
(Balance
)
):(8
page 24 of 41
)(4000 - 400 - 1000 - 2500 + 28000

+
12000 +
6000 +
10000
=
=
+ 40000) +
) (4000 - 10000
(6000 + 400 - 1000 - 2500
) :
) - 2500+28000
25100
(4000- 400 - 1000
(
6000
12000
10000
) :
)(4000 - 10000
6000
(
)
+
) 40000
47100
+ 400 1000 -
2500
(6000
53100
53100
(
)
:
): (9
5000
(.
6000
5000
-:
)+ 4000 - 400 - 1000 - 2500 + 28000

+
(5000 - 6000) +
(5000
10000 +
12000
=
=
+ 40000) +
) (4000 - 10000
(6000 + 400 - 1000 - 2500
) :
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30100
(5000+4000-400 - 1000
) (5000 - 6000
1000
12000
10000
53100
) :
)(4000 - 10000
6000
(
)
+
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47100
+ 400 1000 -
2500
(6000
53100
.7
1/ 20
)(8
.
page 25 of 41
): (10
2000
191/ 1/31
- (191/ 1/31
)+ 4000 - 400 - 1000 - 2500 + 28000

(5000 - 6000) +
(2000 - 5000
10000 +
12000 +
+ 40000) +
= ) (4000 - 10000
2000 - 6000 + 400 - 1000 - 2500
( - 191/1/31
) :
) - 2500+28000
28100
- 5000 +4000-400 - 1000
(2000
) (5000 - 6000
1000
12000
10000
51100
) :
)(4000 - 10000
6000
(
)
45100
51100
) 40000
+ 400 - 1000 -
2500
(
2000 - 6000
)
:
45100
)(1
8500
= 6000 +2500
)1400 = (400 +1000
)(-
7100
( =
(.
45100
2000
- 7100
40000
=.45100
200
)(6 -2) - (4 -2
page 26 of 41
)(2
)
(.
)(4- 2
191/1/30
28100
1000
12000
10000
51100
=====
6000
(
40000
7100
+
)(2000
45100
51100
=====
)(3
.
4 /4 /2
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)(+
(5
)2
191
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40000
1200028000
28000
2500
30500
40000
40000
12000 +
12000
40000
12000
10000
10000
10000
10000
12000
10000
10000
40000
2500
42500
page 27 of 41
100029500
40029100
)(5
)(6
)(7
12000
10000
12000
10000
29100
12000
10000
)(8
400025100
12000
)(9
5000+
600
0
600
0
10000
10000
10000
47100
40006000
47100
10000
30100
12000
10000
600
0
500
0
100
0
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200028100
12000
10000
100
0
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100041500
40041100
6000+
6000
47100
6000
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5 /2
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):(6-2
page 28 of 41
6 /2
(6 - 2)
)( 5 - 2
( Income Statement
1 /6 /2
)(7 - 2
19 1
(:
+
(:
1000
400
2500
6000
8500
)(1400
(
)
7100
=====
7100
6000
Accrual Base
"
5000
"
Statement of Changes in Owners Equity
2/6/ 2
)(8 - 2
191
page 29 of 41
0
40000
7100
47100
)(2000
(
) 45100
=====
((
) Statement of Cash Flows
3 /6 /2
(
(.
191
)
)(9 - 2
191
(:
)(1
)7500 (5000 + 2500
(:
1000
)(1400
400
(
6100
)(2
0
)(12000
)(4000
)(16000
)(3
40000
(:
page 30 of 41
)(38000 + 16000 - 6100
)(2000
38000
-----28100
0
-----28100
======
) (5 - 2
7 /2
-:
-1
.
-2
-3
-
(.
-4
.
(.
)(1
-:
-
.
)(2
.
)(3
-:
)(4
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-
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8/ 2
191/ 2/1
.
-:
page 31 of 41
2900
2600
8400
19600
191
1100
-1
.
4000
-2
.
800
-3
.
4500
-4
.
4800
-5
.
22500
-6
.
4700
-7
.
300
-8
.
800
-9
.
25000
(
)
-10
.191/ 2/1
-1
. (5 - 2
-2
.191
-3
:
-:
191 / 2/1
= 30600
2600 +
8400 +
= 19600
2900
)(-
= 2770
191/2/1
19600
8400
2600
----30600
=====
2900
:
27700
-----30600
======
page 32 of 41
191
)(1
)(2
)(3
)(4
)(5
)(6
)(7
)(8
)(9
)(10
19600
110018500
400014500
8400
2600
=
=
27700
2900
110027700
1800
400023700
1800
800 +
23700
2600
8400
2600
8400
2600
800 +
3400
3400
= 2600
14200
4700 +
18900
30018600
80017800
3900
22500 +
26400
3400
= 2600
3400
= 2600
26400
3400
= 2600
26400
3400
= 2600
26400
17800
26400
3400
9002500
= 2600
14500
4500 +
19000
480014200
8400
45003900
2/1
= 2600
23700
480018900
22500
41400
4700+
46100
30045800
80045000
90044100
191
(:
)(4700 + 22500
(:
4000
4800
300
900
27200
)(10000
(
) 17200
=====
page 33 of 41
191
27700
17200
44900
)(800
(
) 44100
=====
191
17800
26400
2500
46700
=====
2600
27700
17200
)(800
44100
46700
=====
(.
(1) :
(3 )
(2)
(4)
page 34 of 41
page 35 of 41
)(1
.
)(2
)(3
)(4
.
)(5
.
)(6
)(7
)(8
.
)(9
.
-
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-
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page 36 of 41
-:
)(1
310
420
-
.
90
150
280
20
80
) 190/ 12/31
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8200
9600
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1600
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2
3
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7
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10000 +
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6000 +
2000 +
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2000 -
2000 +
500 -
30008000 +
6000 +
page 37 of 41
-:
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74000
51000
36000
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190/ 11/30
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190
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190
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190/ 11/1
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.
page 38 of 41
1966
4723
.( 1995
1967
)
.(1992/11/ 19 :
1993
2036
2035
2033
2034
.(1998
1996
( 23 -
) 215
1996
2644
.167 - 2
.(1990
.(1986
.(1986
.( 1989
.1996
.
2000
.1999 /98
1995
(2) :
- SPSSWIN
.1996
.1999/98
7
5
- SPSS
- EXCEL
(97) 8
.1999/ 98
"
"
.162 107
2001
1422
41
"
- 26
"
.275 229
2001
" INTERNET
"
"
" -
.(1998
"
" -
.(1995
"
"
.235 - 167
(1987
55
page 39 of 41
"
"
.201-113
(1989
61
"
"
(1991 .157 - 85
70
"
"
.(1997
"
72
"
.162- 93
(1991
"
.47
(1992
"
"
"
1991 .178 - 148
)
(1992 .31
1234
"
"
"
"
.(1993
"
"
.43
(1993 16 - 14
1273
.(1992
22 -
25
1992
95
.( 1995
2 -
22
1995
95
1993
135
.( 1993
8 - 81
.(1999
.1996
.( 1986
page 40 of 41
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).
page 41 of 41

Prof. Mohamed Sherif Tawfik

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www.infotechaccountants.

com.yahoo @mstawfik :Email

)Object Oriented Programming (OOP

Intermediate Financial Accounting

Advanced Financial Accounting

Additional Paid-in Capital

Subscribed Capital Stock

" Balance Sheet

) Double Entry Accounting

" Double Entry

130000 + 20000 = 150000

)60000 = 10000 -70000

)(1000 - 2500 + 28000

Income or Net Profit

)1500 = 1000 - 2500

)(400 - 1000 - 2500 + 28000

1000 - 2500 + 40000) +

)(400 - 1000 - 2500 + 28000

1000 - 2500 + 40000) +

6000 = 4000 - 10000

)(4000 - 400 - 1000 - 2500 + 28000

(6000 + 400 - 1000 - 2500

)+ 4000 - 400 - 1000 - 2500 + 28000

(6000 + 400 - 1000 - 2500

)+ 4000 - 400 - 1000 - 2500 + 28000

)1400 = (400 +1000

Statement of Changes in Owners Equity

) Statement of Cash Flows

)(38000 + 16000 - 6100

1991 .178 - 148

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