I

dtgl#ll r*.ols! .e
n rr.r$l roL ..

i-* '-'Tto
*r*
€u*ff
,*,i*#sffifl#
€,x-
nL_Frll ,-sJ+b

l,:,,,,LJ| c,L3J'.Ll
Cr Jl "l=.r. :"[Yl Jr^ill
14 ,_t-^il| -!l.r-ol
15 rtll3 c,LjJr.Il3 crLl*tl :"[Yl .,^il.l
...................;

19 d{:Jtr!r,ndltr,^}, {-ic.,1tJ;Jl :;lJl .,-,r,t

24 ;j:.,,,1J1 oL3J,lt
1tL":cJtll ,.,-.r.1
SjSll Jt"l9'llJ rn-t-Ilc,LjJ-llfllil L-.,:Jl o)l-l--ll1l3,,l :ylr.ll ",-..t.|
40 ..................... i* r
d
46 U ;J j. ..LJl oL3J,.ll 1U- 43)lca Lrl.r)l .:l;l,)i.ll :,r*ul ,",-,'.1
313"1
50 j,................... . ,l3Yl ,J^ill<I-l
a
eL3J'll $.X,.r.r>-ol.j c,!i3: :.jtiJl J---ill
52 ... ,_l_:sll ._il.ul

53 .. c,L3Jr-Ll CJ.r_ r,: >-:tJ c,t1i3i L"-ol :ebYl c,-Jl

55 ...........obt:il1 3-as t^t^r ^ :;$l
'.- jl.l
67 j-i"Jl J.5l; :.:Jtill',-,r.1
.lr:lr
76 .l:ll |
(JJIJJI UI.6SJl
q-usl I

c,tj"'Jl aJb- Jl Jidl :eJtj.ll

"t-il|
78 ,_L^ilI .-el.ul

79 . k >-: .3l.t ill 3)Li-r-" :r[)l c.^,t.1

86 ,:L,l:itl AJU-:;tll '.^:.1.1

101 .. !+-ul .:LjJ'11 1U-eL-;.-.::,Jul ",^..t.1

104 .........eJU1 J"--aJlaJ:*l

.:ljlrill s.r6 :y1=/l Ji^ill

106 ,.,f.^sJt -!l.ul
 a*..l*ll drt43ilrtl 1cl;l ntj *L*i

t0l .........et,ltiI I i,r G :J3YI,..^,. ||

"f=.r-"
115 eLl:ill
;jSj-ly :iLJl
;.rcG .,-,t.1
12l *t *)[rll LLI r,l &;t ir.,:Ll:itl ,r,r r-'i :cJbJl .,-..t.1

r26 . . ..- ................-tjt J[.-iJt A.lj'*t

r2B 'l'l"l*".,**1^l
"r^iJr-!r.r.al
I29 erl.rl;,,y| ;JJJ LL s:Ja :rl3)t ;._:t.l
132 .........:l.rl;,)l i;3J _+.3J1 ol,l;+yl :o.LJl e.^.ll
148 ......... Jirll ,J*^l1tb :cJlJl ,",^,.r.1
I57 . ;r*Sllcr*L-l ,,J. c,l.rl;,yl i::J t+,,,1-llful :yl;Jl .,_lll
-d
I70 .....,_*LJl Jt-lll 4r,_l

The Eopenditure Cycle crt:i..tl :,-p.ll ,..t1

B_,r.r Jt-iJl
r72
173
184
!-;;";,-;; ;;fiif;
.........4:J3rl ol.r:dll 15l+ll 1t-Uitt :;tJl ,.,^..r.1
188 ...... .:li:''.tl s_rJ
-d
<,1.!;Jl ol,l;,=l :eJ$l ,",^.t.1
r93 .'.............. t.Brl I e l.J aJ lJ g L;,,.ii-lJ Jy I f t!;l | :y lrJ |,., -.. r. I

r97 .........41,l lt rr..rl

aJL- :r*LiJl ,.,- .ll
f3"$ll ,.ttXlJ JJ+Yl
205
209
*-"'T-T;rl:;
The production Cycle
6b.,yl s,3; :6,tJl Jl-ill
212
213 "!^iJl-!l.ul
................!.....e Ejyl tu:j :.'IJyl ,.,^.t.1
217 q-'iJl
e bilol:1^r1.5 rii,..t.l ,esdl tlr^ :.'hJl ,.,-ir.l
222 -!L(:ll olr,,.-o i:.all L.rt, :iyl L{Jl 6.13,- :cJL:Jt ,.,^rl.l
230 bjYl t,3.rl L ',ti'rt1 :f Ut Jilt
.
e fut -.J
a.GJt
)14,
.......AiLJt JdJt 4l:*t
ctLJir.ll #.J<n

slUl (L)l,.y|) r}to tt,'!l iti-Yl i-L;l :cr,.till &-ill

The General Ledger and Financial Reporting
236
237
240
' ;;;'fi1:-1
..............t1'll iU*"Yl 1U- :
,jlll c,- it.l
245 ;Ul (1)Jl) *:*ll 1U- :cJ[Jl,:,-..t,1
251 .........dUI L[)ll ttJl it:*.)'l cfUn,] LLsjl :yljl ,'.-it.l
t-I u"'II
253 ::"i "* l::lll ::':H;;:'*'[J''e-,
256 ;t:Jl ,J-,ill AlL"l