Chapter 11

Accounting for universities and colleges

‫ﻣﺤﺎﺳبﺔ اﻟﺠﺎﻣﻌﺎت واﻟ�ﻠ�ﺎت‬
‫ض‬
Lecture 6 ‫اﻟﻤﺤﺎ�ة اﻟﺴﺎدﺳﺔ‬
Introduction of Accounting for Universities Activities
‫ف‬
‫ﻣﻘﺪﻣﺔ ي� اﻟﻤﺤﺎﺳبﺔ ﻷ�ﺸﻄﺔ اﻟﺠﺎﻣﻌﺎت‬
Universities are divided into two types:
 Public University.
 Private University.
 Public University ‫اﻟﺠﺎﻣﻌﺎت اﻟﺤﻜﻮﻣ�ﺔ‬
Capital is provided by the government and the main part of the budget or source
of income.
‫ﺗﻮﻓ� رأس اﻟﻤﺎل ﻣﻦ ﻗبﻞ اﻟﺤﻜﻮﻣﺔ واﻟﺠﺰء اﻟﺮﺋ�� ﻣﻦ ي ن‬
.‫اﻟﻤ�اﻧ�ﺔ أو ﻣﺼﺪر اﻟﺪﺧﻞ‬ ‫ﻳﺘﻢ ي‬
‫ي‬
- There is a difference between a (Cost of establishing the university) and (Cost
for the running of the university) the difference lies in the following:
:�� ‫ ﻳﻮﺟﺪ ﻓﺮق ي ن‬-
‫�ﺴﻴ� اﻟﺠﺎﻣﻌﺔ( و�كﻤﻦ اﻻﺧﺘﻼف ﻓ�ﻤﺎ ي‬ ‫ي‬ ‫ﺑن )ﺗكﻠﻔﺔ إ�ﺸﺎء اﻟﺠﺎﻣﻌﺔ( و )ﺗكﻠﻔﺔ‬
The cost of establishing the university made once by the government, such as:
providing land, labs, computers, books, building, cars, buses, and these are capital
expenses.
‫ ي‬:‫ ﻣﺜﻞ‬،‫ﺗكﻠﻔﺔ إ�ﺸﺎء اﻟﺠﺎﻣﻌﺔ ﺗﻜﻮن ﻣﺮة واﺣﺪة ﻣﻦ ﻗبﻞ اﻟﺤﻜﻮﻣﺔ‬
،‫ واﻟ�ﺘﺐ‬،‫ وأﺟﻬﺰة اﻟ�ﻤﺒﻴﻮﺗﺮ‬،‫ واﻟﻤﻌﺎﻣﻞ‬،‫ﺗﻮﻓ� اﻷرض‬
.‫و� ﻣﺼﺎر�ﻒ رأﺳﻤﺎﻟ�ﺔ‬ ‫ن‬
‫ ي‬،‫ واﻟﺤﺎﻓﻼت‬،‫ واﻟﺴ�ﺎرات‬،‫واﻟﻤبﺎي‬ ‫ي‬
 Student fees constitute a small part of the revenues, so they are not
sufficient to run the activities of the university, and therefore after the
establishment of the university they get contributions from the public
budget set by the country, the purpose of which is to pay salaries, buy
books and many other things.
‫و�ﺎﻟﺘﺎ� بﻌﺪ ا�ﺸﺎء‬
‫ي‬ ،‫ ﻓﻼ ﺗﻜﻮن كﺎﻓ�ﺔ ﻟتﺸﻐ�ﻞ ا�ﺸﻄﺔ اﻟﺠﺎﻣﻌﺔ‬،‫ﺻﻐ�ا ﻣﻦ اﻻﻳﺮادات‬ ‫ي‬ ‫ رﺳﻮم اﻟﻄﻼب �ﺸكﻞ ﺟﺰءا‬
‫ش‬ ‫ت‬ ‫ن‬
‫ واﻟﻬﺪف ﻣﻨﻬﺎ �ﻜﻮن ﻟﺪﻓﻊ اﻟﻤﺮﺗبﺎت و�اء اﻟ�ﺘﺐ‬،‫اﻟي ﺗﻀﻌﻬﺎ اﻟﺪوﻟﺔ‬‫اﻟﻤ�اﻧ�ﺔ ي‬
‫اﻟﺠﺎﻣﻌﺔ ﺗﺤﺼﻞ ﻋ� ﻣﺴﺎﻫﻤﺎت ﻣﻦ ي‬
.‫واﻟ�ﺜ� ﻣﻦ اﻻﺷ�ﺎء اﻻﺧﺮى‬‫ي‬
 The revenue comes from different sources and expenses made during the
running of activities.
.‫ﺗﺄي اﻹﻳﺮادات ﻣﻦ ﻣﺼﺎدر وﻣ�وﻓﺎت ﻣﺨﺘﻠﻔﺔ أﺛﻨﺎء �ﺸﻐ�ﻞ اﻷ�ﺸﻄﺔ‬ ‫ت‬
‫ ي‬
 Private University ‫اﻟﺠﺎﻣﻌﺎت اﻟﺨﺎﺻﺔ‬
Capital is provided by the owners and revenue or source of finance of activities
is from student fees and other self-raised sources.
‫ت‬ ‫ين‬
‫وﺗﺄي اﻹﻳﺮادات أو ﻣﺼﺪر ﺗﻤ��ﻞ اﻷ�ﺸﻄﺔ ﻣﻦ رﺳﻮم اﻟﻄﻼب واﻟﻤﺼﺎدر اﻷﺧﺮى‬ ‫ ي‬،‫اﻟﻤﺎﻟ�ن‬ ‫ﺗﻮﻓ� رأس اﻟﻤﺎل ﻣﻦ ﻗبﻞ‬ ‫ﻳﺘﻢ ي‬
�
.‫اﻟي ﻳﺘﻢ ﺟﻤﻌﻬﺎ ذاﺗ�ﺎ‬ ‫ت‬
‫ي‬
  Private universities do not receive any financial support from the
government.
.‫ اﻟﺠﺎﻣﻌﺎت اﻟﺨﺎﺻﺔ ﻻ ﺗﺤﺼﻞ ﻋ� اي دﻋﻢ ﻣﺎدي ﻣﻦ اﻟﺤﻜﻮﻣﺔ‬
 Cost of establishing come from the owners of the university and after
establishing the revenue come from the student fees must be greater than
the expenses of running the activities and achieve profit.
‫أ�� ﻣﻦ‬ ‫ت‬
‫ﺗﺄي ﺗكﻠﻔﺔ اﻟﺘﺄﺳ�ﺲ ﻣﻦ أﺻﺤﺎب اﻟﺠﺎﻣﻌﺔ و�ﻌﺪ اﻟﺘﺄﺳ�ﺲ �ﺠﺐ أن ﺗﻜﻮن اﻹﻳﺮادات ﻣﻦ ﻣﺼﺎر�ﻒ اﻟﻄﺎﻟﺐ ب‬ ‫ ي‬
.‫�ﺴﻴ� اﻷ�ﺸﻄﺔ وﺗﺤﻘﻴﻖ اﻟ��ــﺢ‬‫ي‬ ‫ﻣﺼﺎر�ﻒ‬
 The owners are responsible for providing the capital for the establishment
of the university, and after the establishment, the revenues must be
provided more than the expenses, to cover all these expenses and also keep
a profit.
�
‫ﺗﻮﻓ� اﻳﺮادات ا�� ﻣﻦ‬ ‫ين‬
‫ �ﺠﺐ‬،‫ و�ﻌﺪ اﻻ�ﺸﺎء‬،‫اﻟﻤﺴﺆوﻟن ﻋﻦ ﺗﻮ يﻓ� راس اﻟﻤﺎل ﻹ�ﺸﺎء اﻟﺠﺎﻣﻌﺔ‬ ‫ين‬
‫اﻟﻤﺎﻟ�ن ﻫﻢ‬
‫ي‬ 
.‫ ﻟﺘﻐﻄ�ﺔ ﺟﻤﻴﻊ ﻫﺬە اﻟﻤﺼﺎر�ﻒ وا�ﻀﺎ ابﻘﺎء ﻣﻜﺴﺐ‬،‫اﻟﻤﺼﺎر�ﻒ‬
The most important sources of revenue in universities:
:‫اﻫﻢ ﻣﺼﺎدر اﻻﻳﺮادات ف ي� اﻟﺠﺎﻣﻌﺎت‬
1. Student fees.
2. Donations.
3. Grants.
4. A center for providing courses (such as the Center for Business Studies at
Beni Suef University).
5. Research project.
6. Bus subscription.
The primary sources of revenue vary depending on whether an institution is public
or private. Most private institutions depend heavily on student tuition as the
major source of revenue. while public institutions receive a mixture of state
appropriations and student tuition.
�
‫ ﺗﻌﺘﻤﺪ ﻣﻌﻈﻢ اﻟﻤﺆﺳﺴﺎت اﻟﺨﺎﺻﺔ‬.‫ﺗﺨﺘﻠﻒ اﻟﻤﺼﺎدر اﻷوﻟ�ﺔ ﻟﻠﺪﺧﻞ اﻋﺘﻤﺎدا ﻋ� ﻣﺎ إذا كﺎﻧﺖ اﻟﻤﺆﺳﺴﺔ ﻋﺎﻣﺔ أو ﺧﺎﺻﺔ‬
‫ﻣ��ﺠﺎ ﻣﻦ ﻣﺨﺼﺼﺎت‬ � ‫ ﺑيﻨﻤﺎ ت‬.‫�ﺸكﻞ ﻛﺒ� ﻋ� اﻟﺮﺳﻮم اﻟﺪراﺳ�ﺔ ﻟﻠﻄﻼب كﻤﺼﺪر رﺋ�� ﻟﻠﺪﺧﻞ‬
‫ﺗﺘﻠ� اﻟﻤﺆﺳﺴﺎت اﻟﻌﺎﻣﺔ‬ ‫ي‬ ‫ي‬
.‫اﻟﺪوﻟﺔ وأﻗﺴﺎط اﻟﻄﻼب‬
The portion of the budget that comes from state appropriations may vary from
state to state depending on the policy position of each state as to the percentage
of the budget that tuition is expected to support.
� ‫ت‬ ‫ﻗﺪ �ﺨﺘﻠﻒ ﺟﺰء ي ن‬
‫�ﺄي ﻣﻦ اﻋﺘﻤﺎدات اﻟﺪوﻟﺔ ﻣﻦ وﻻ�ﺔ إ� أﺧﺮى اﻋﺘﻤﺎدا ﻋ� ﻣﻮﻗﻒ اﻟﺴ�ﺎﺳﺔ ﻟ�ﻞ وﻻ�ﺔ ﻓ�ﻤﺎ‬ ‫اﻟﺬي ي‬ ‫اﻟﻤ�اﻧ�ﺔ‬
.‫اﻟي ُﻳﺘﻮﻗﻊ أن ﺗﺪﻋﻤﻬﺎ اﻟﺮﺳﻮم اﻟﺪراﺳ�ﺔ‬‫ت‬ ‫ﻳﺘﻌﻠﻖ ﺑنﺴبﺔ ي ن‬
‫اﻟﻤ�اﻧ�ﺔ ي‬
fund revenues for public institutions came from four primary sources: tuition and
fees, federal funds, state funds, and sales and services. Private institutions also
received the majority of total revenues from these four sources but had
different percentages in each category.
‫ اﻟﺮﺳﻮم اﻟﺪراﺳ�ﺔ واﻟﺮﺳﻮم واﻟﺼﻨﺎدﻳﻖ اﻟﻔ�ﺪراﻟ�ﺔ‬:‫ﺟﺎءت إﻳﺮادات اﻷﻣﻮال ﻟﻠﻤﺆﺳﺴﺎت اﻟﻌﺎﻣﺔ ﻣﻦ أر�ﻌﺔ ﻣﺼﺎدر أوﻟ�ﺔ‬
‫ كﻤﺎ ﺗﻠﻘﺖ اﻟﻤﺆﺳﺴﺎت اﻟﺨﺎﺻﺔ ﻏﺎﻟﺒ�ﺔ اﻹﻳﺮادات اﻹﺟﻤﺎﻟ�ﺔ ﻣﻦ ﻫﺬە اﻟﻤﺼﺎدر‬.‫وﺻﻨﺎدﻳﻖ اﻟﺪوﻟﺔ واﻟﻤﺒ�ﻌﺎت واﻟﺨﺪﻣﺎت‬
.‫اﻷر�ﻌﺔ وﻟ�ﻦ كﺎن ﻟﻬﺎ �ﺴﺐ ﻣﺨﺘﻠﻔﺔ ف ي� كﻞ ﻓﺌﺔ‬
 Both governmental and private universities classify revenues by Source.
.‫ ﺗﺼﻨﻒ اﻟﺠﺎﻣﻌﺎت اﻟﺤﻜﻮﻣ�ﺔ واﻟﺨﺎﺻﺔ اﻹﻳﺮادات ﺣﺴﺐ اﻟﻤﺼﺪر‬
Common categories of revenue include:
:�� ‫�ﺸﻤﻞ ﻓﺌﺎت اﻹﻳﺮادات اﻟﺸﺎﺋﻌﺔ ﻣﺎ ي‬
 Tuition and fees.
 Federal, state, and local appropriations.
 Private gifts.
 Grants and contracts.
 Endowment income.
 Sales and services of educational activities.
 Sales and services of auxiliary activities.
 Gain/loss on sales of investments.
The most important sources of expenses in universities:
:‫اﻫﻢ ﻣﺼﺎدر اﻟﻤﺼﺎر�ﻒ ف ي� اﻟﺠﺎﻣﻌﺎت‬
- Recognized on an accrual basis.
.‫ﻣﻌ�ف بﻪ ﻋ� أﺳﺎس اﻻﺳﺘﺤﻘﺎق‬ ‫ ت‬-
1. Salaries
2. Bus license and maintenance
3. Utilities
4. Insurance Fee
5. Book printing costs
6. Any material used to serve students in colleges.
Higher education institutions are very labor-intensive, with the major portion of
expenditures being devoted to salaries and benefits.
.‫اﻷ�� ﻣﻦ اﻟﻨﻔﻘﺎت ﻟﻠﺮواﺗﺐ واﻟﻤﺰا�ﺎ‬
‫ب‬ ‫ ﺣ�ﺚ �ﺨﺼﺺ اﻟﺠﺰء‬،‫اﻟﻌﺎ� ﻛﺜ�ﻔﺔ اﻟﻌﻤﺎﻟﺔ‬ ‫ي‬ ‫ﻣﺆﺳﺴﺎت اﻟﺘﻌﻠ�ﻢ‬
Other expenditure requirements include such items as utilities, travel,
scholarships and fellowships, communication costs, debt service on capital assets,
supplies, and contractual services.
�
‫ﺗﺘﻀﻤﻦ ﻣﺘﻄﻠبﺎت اﻹﻧﻔﺎق اﻷﺧﺮى ﺑﻨﻮدا ﻣﺜﻞ اﻟﻤﺮاﻓﻖ واﻟﺴﻔﺮ واﻟﻤﻨﺢ اﻟﺪراﺳ�ﺔ واﻟﺰﻣﺎﻻت وﺗكﺎﻟ�ﻒ اﻻﺗﺼﺎل وﺧﺪﻣﺔ اﻟﺪﻳﻮن‬
.‫ﻋ� اﻷﺻﻮل اﻟﺮأﺳﻤﺎﻟ�ﺔ واﻹﻣﺪادات واﻟﺨﺪﻣﺎت اﻟﺘﻌﺎﻗﺪ�ﺔ‬
As a foundation of the accounting system, most higher education institutions
maintain expenditures by functional classification. These classifications include
instruction, research, public service, academic support, student services,
institutional support, operation and maintenance of plants, scholarships, and
auxiliary enterprises.
‫ �ﺸﻤﻞ ﻫﺬە‬.��‫ﻟﻮﻇ‬‫ف‬ ‫اﻟﻌﺎ� ﻋ� اﻟﻨﻔﻘﺎت ﺣﺴﺐ اﻟﺘﺼن�ﻒ ا‬ ‫ ﺗﺤﺎﻓﻆ ﻣﻌﻈﻢ ﻣﺆﺳﺴﺎت اﻟﺘﻌﻠ�ﻢ‬،‫كﺄﺳﺎس ﻟﻨﻈﺎم اﻟﻤﺤﺎﺳبﺔ‬
‫ي‬ ‫ي‬
‫ و�ﺸﻐ�ﻞ‬،�‫اﻟﻤﺆﺳ‬
‫ي‬ ‫ واﻟﺪﻋﻢ‬،‫ واﻟﺨﺪﻣﺎت اﻟﻄﻼﺑ�ﺔ‬،��‫اﻷ�ﺎد‬
‫ي‬ ‫ واﻟﺪﻋﻢ‬،‫ واﻟﺨﺪﻣﺔ اﻟﻌﺎﻣﺔ‬،‫ واﻟبﺤﺚ‬،‫اﻟﺘﺼن�ﻔﺎت اﻟﺘﻌﻠ�ﻤﺎت‬
.‫ واﻟﻤﺆﺳﺴﺎت اﻟﻤﺴﺎﻋﺪة‬،‫ واﻟﻤﻨﺢ اﻟﺪراﺳ�ﺔ‬،‫وﺻ�ﺎﻧﺔ اﻟﻤﺼﺎﻧﻊ‬
Both governmental and private universities classify expenses by function.
.‫ﺗﺼﻨﻒ اﻟﺠﺎﻣﻌﺎت اﻟﺤﻜﻮﻣ�ﺔ واﻟﺨﺎﺻﺔ اﻟﻤ�وﻓﺎت ﺣﺴﺐ اﻟﻮﻇ�ﻔﺔ‬
 Salary to instruction and teaching staff.
 Public Services.
 Research.
 Student Services.
 Institutional Support
 Academic support
 Operation and maintenance of plant
 Scholarships and fellowships
The most important assets in universities:
:‫اﻫﻢ ﻋﻨﺎ� اﻻﺻﻮل ف ي� اﻟﺠﺎﻣﻌﺎت‬
1. Land
2. Building
3. Computers
4. Furniture
5. Equipment
6. Servers and Network
7. Laboratories
8. Books
9. Buses
When purchasing any of these assets, it is recorded at cost (the purchase price)
in the case that this asset was manufactured or built inside the university. It is
also recorded at the cost of construction or manufacturing, in the case if we
received this asset from abroad under the item of donations, this asset is
recorded at the market price at the time of receipt of this asset.
‫اﻟ�اء( ف ي� ﺣﺎﻟﺔ ﺗﻢ ﺗﺼنﻴﻊ او ا�ﺸﺎء ﻫﺬا اﻻﺻﻞ داﺧﻞ اﻟﺠﺎﻣﻌﺔ ا�ﻀﺎ‬
‫ﻋﻨﺪ ش�اء اي ﻣﻦ ﻫﺬە اﻻﺻﻮل �ﺴﺠﻞ بﺎﻟﺘكﻠﻔﺔ )ﺳﻌﺮ ش‬
‫اﻟﺘ�ﻋﺎت �ﺴﺠﻞ ﻫﺬا اﻻﺻﻞ �ﺴﻌﺮ‬ ‫ف‬
‫ ي� ﺣﺎﻟﺔ ﻟﻮ اﺳﺘﻠﻤﻨﺎ ﻫﺬا اﻻﺻﻞ ﻣﻦ اﻟﺨﺎرج ﺗﺤﺖ ﺑﻨﺪ ب‬،‫�ﺴﺠﻞ ﺑﺘكﻠﻔﺔ اﻻ�ﺸﺎء او اﻟﺘﺼنﻴﻊ‬
.‫اﻟﺴﻮق وﻗﺖ اﺳﺘﻼم ﻫﺬا اﻻﺻﻞ‬
 Assets are recorded at historical cost, and we also depreciate these assets.
.‫ وا�ﻀﺎ ﻧﻘﻮم بﺎﻹﻫﻼك ﻟﻬﺬە اﻻﺻﻮل‬،‫ ﻳﺘﻢ �ﺴﺠ�ﻞ اﻻﺻﻮل بﺎﻟﺘكﻠﻔﺔ اﻟﺘﺎر�ﺨ�ﺔ‬
 Collection of books and artwork obtained.
Sometimes University, they have fine art, they have sculptures, they have
museums and antique or rare books.
.‫ ﻟﺪﻳﻬﻢ ﻣﺘﺎﺣﻒ وﻛﺘﺐ ﻗﺪ�ﻤﺔ أو ﻧﺎدرة‬،‫ ﻟﺪﻳﻬﻢ ﻣﻨﺤﻮﺗﺎت‬،‫ ﻟﺪﻳﻬﻢ ﻓﻨﻮن ﺟﻤ�ﻠﺔ‬،‫ف ي� بﻌﺾ اﻷﺣ�ﺎن اﻟﺠﺎﻣﻌﺔ‬
 Are these considered assets? ‫ﺗﻌﺘ� اﺻﻮل؟‬‫ﻫﻞ ﻫﺬە ب‬
Accounting principles tell us that museums, art fees, and antiques, all things that
have artistic or historical value and are precious and at the same time owned by
the university, will not be placed in the assets side of the balance sheet, but will
be recorded as a note in the financial statements report.
 ‫ت‬
‫اﻟي ﻟﻬﺎ ﻗ�ﻤﺔ ﻓﻨ�ﺔ او ﺗﺎر�ﺨ�ﺔ وﺛﻤﻴﻨﺔ‬
‫ وﻟ�ﻦ �ﺴﺠﻞ كﻤﻼﺣﻈﺔ �ف‬،‫اﻟﻌﻤﻮﻣ�ﺔ‬ ‫ﺟﻤﻴﻊ اﻻﺷ�ﺎء ي‬ ‫ف‬
،‫ ان اﻟﻤﺘﺎﺣﻒ واﻟﺮﺳﻮم اﻟﻔﻨ�ﺔ واﻻﻧت�كﺎت‬،‫ﺗﺨ�ﻧﺎ اﻟﻤبﺎدئ اﻟﻤﺤﺎﺳب�ﺔ‬
‫ف‬
‫ب‬
‫ف‬
‫ن‬
‫اﻟﻤ�اﻧ�ﺔ‬
‫ ﻟﻦ ﻳﺘﻢ وﺿﻌﻬﺎ ي� ﺟﺎﻧﺐ اﻻﺻﻮل ي� ي‬،‫و� ﻧﻔﺲ اﻟﻮﻗﺖ ﻣﻤﻠﻮﻛﻪ ﻟﻠﺠﺎﻣﻌﺔ‬
‫ي‬ ‫ي‬
.‫ﺗﻘ��ﺮ اﻟﻘﻮاﺋﻢ اﻟﻤﺎﻟ�ﺔ‬
The reason is that these precious artifacts or pieces of art are intended for
investment, while the university’s main goal is education, and also recording these
artifacts or pieces of art will affect the balance sheet so that it will raise the
value of assets, and in an unutilized way, and this will mislead the reader of
financial statements in general.
‫اﻻﺳﺎ� ﻣﻨﻬﺎ ﻫﻮ‬ ‫ﺣن ان اﻟﺠﺎﻣﻌﺔ اﻟﻬﺪف‬ ‫ ف� ي ن‬،‫اﻟﺴبﺐ ان ﻫﺬە اﻟﺘﺤﻒ او اﻟﻘﻄﻊ اﻟﻔﻨ�ﺔ اﻟﺜﻤﻴﻨﺔ اﻟﻬﺪف ﻣﻨﻬﺎ اﻻﺳتﺜﻤﺎر‬
‫ي‬ ‫ي‬
‫ و�ﺸكﻞ‬،‫ﺳ�ﻓﻊ ﻗ�ﻤﺔ اﻻﺻﻮل‬ ‫ي‬ ‫بﺤ�ﺚ‬ ‫اﻟﻌﻤﻮﻣ�ﺔ‬ ‫ وا�ﻀﺎ �ﺴﺠ�ﻞ ﻫﺬە اﻟﺘﺤﻒ او اﻟﻘﻄﻊ اﻟﻔﻨ�ﺔ ﺳﻴﻮﺛﺮ ﻋ� ي ن‬،‫اﻟﺘﻌﻠ�ﻢ‬
‫اﻟﻤ�اﻧ�ﺔ‬
.‫ﻏ� ﻣﺴﺘﻔﺎد ﻣﻨﻪ وﻫﺬا ﺳيﻨﺘﺞ ﻋﻨﻪ ﺗﻀﻠ�ﻞ ﻟﻘﺎرئ اﻟﻘﻮاﺋﻢ اﻟﻤﺎﻟ�ﺔ ﻋﻤﻮﻣﺎ‬ ‫ي‬
Lecture 7 ‫اﻟﻤﺤﺎ�ة اﻟﺴﺎبﻌﺔ‬ ‫ض‬
Introduction of Accounting for Universities Activities
‫ف‬
‫ﻣﻘﺪﻣﺔ ي� اﻟﻤﺤﺎﺳبﺔ ﻷ�ﺸﻄﺔ اﻟﺠﺎﻣﻌﺎت‬
- Revenue and expenses should be recognized on an accrual basis, which
means we record revenues and expenses when happening regardless if we
will pay them or collect cash.
‫ ﻣﻤﺎ �ﻌ ن يي أﻧﻨﺎ �ﺴﺠﻞ اﻹﻳﺮادات واﻟﻤ�وﻓﺎت‬،‫اﻻﻋ�اف بﺎﻹﻳﺮادات واﻟﻤ�وﻓﺎت ﻋ� أﺳﺎس اﻻﺳﺘﺤﻘﺎق‬ ‫ت‬ ‫ �ﺠﺐ‬-
�
.‫ﻋﻨﺪ ﺣﺪوﺛﻬﺎ بﻐﺾ اﻟﻨﻈﺮ ﻋﻤﺎ إذا ﻛﻨﺎ ﺳﻨﻘﻮم بﺪﻓﻌﻬﺎ أو ﺗﺤﺼ�ﻠﻬﺎ ﻧﻘﺪا‬
- If we have historical books, and valuable artifacts, in the example,
whatever amounts are shown, whether at the time of purchase or at the
present time, they are completely ignored and not presented in the balance
sheet, but are shown as a note only in the report of the financial statements
in general.
‫اﻟ�اء‬‫ ﺳﻮاء ف� وﻗﺖ ش‬،‫ ﻣﻬﻤﺎ كﺎﻧﺖ اﻟﻤبﺎﻟﻎ اﻟﻤﻌﺮوﺿﺔ‬،‫ ف� اﻟﻤﺜﺎل‬،‫ﻗ�ﻤﺔ‬
ّ ‫ وأﻋﻤﺎل ﻓﻨ�ﺔ‬،‫ إذا كﺎﻧﺖ ﻟﺪﻳﻨﺎ ﻛﺘﺐ ﺗﺎر�ﺨ�ﺔ‬-
‫ي‬ ‫ي‬
‫ﺗﻤﺎﻣﺎ وﻻ ﻳﺘﻢ ﻋﺮﺿﻬﺎ ف� ي ن‬
�‫ وﻟ�ﻦ ﻳﺘﻢ ﻋﺮﺿﻬﺎ كﻤﻼﺣﻈﺔ ﻓﻘﻂ ف ي‬،‫اﻟﻤ�اﻧ�ﺔ اﻟﻌﻤﻮﻣ�ﺔ‬ � ‫ ﻳﺘﻢ ﺗﺠﺎﻫﻠﻬﺎ‬،�‫أو ف� اﻟﻮﻗﺖ اﻟﺤﺎ‬
‫ي‬ ‫ي‬ ‫ي‬
.‫ﺗﻘ��ﺮ اﻟﻘﻮاﺋﻢ اﻟﻤﺎﻟ�ﺔ �ﺸكﻞ ﻋﺎم‬
Statement of Net Assets or Financial Position
‫ف‬
�‫اﻟﻤﺎ‬
‫ي‬ ‫ﺻﺎ� اﻷﺻﻮل أو اﻟﻤﺮﻛﺰ‬ ‫ي‬ ‫ﺑ�ﺎن‬
- Example below presents a statement of net assets for a university.
‫ف‬ �
.‫بﺼﺎ� اﻷﺻﻮل ﻟﻠﺠﺎﻣﻌﺔ‬‫ي‬ ‫ �ﻘﺪم اﻟﻤﺜﺎل أدﻧﺎە ﺑ�ﺎﻧﺎ‬-
  Cash and cash equivalents ‫اﻟﻨﻘﺪ واﻟﻨﻘﺪ اﻟﻤﻌﺎدل‬
Cash and cash equivalents, also known as cash equivalents, is the most liquid
current asset on a company's balance sheet.
‫اﻷ�� ﺳﻴﻮﻟﺔ اﻟﻤﻮﺟﻮدة ف� ي ن‬
� ُ ‫أ�ﻀﺎ بﺎﺳﻢ اﻟﻨﻘﺪ‬� ‫فئ‬
‫اﻟﻤ�اﻧ�ﺔ‬ ‫ي‬ ‫اﻟﻤﻌﺎدل ﻫﻮ اﻷﺻﻮل اﻟﻤﺘﺪاوﻟﺔ‬ ‫اﻟﻤكﺎ� اﻟﻤﻌﺮوف‬ ‫اﻟﻨﻘﺪ واﻟﻨﻘﺪ‬
‫اﻟﻌﻤﻮﻣ�ﺔ ش‬
.‫ﻟ�ﻛﺔ ﻣﺎ‬
 Restricted Cash and Cash Equivalents
ّ
‫اﻟﻤﻘ�ﺪ واﻟﻨﻘﺪ اﻟﻤﻌﺎدل‬ ‫اﻟﻨﻘﺪ‬
Restricted cash, in contrast to unrestricted cash, is not freely available for a
company to spend or invest. Restricted cash refers to money that is held for a
specific purpose and thus not available for immediate or general business use.
ّ
‫اﻟﻤﻘ�ﺪ إ� اﻷﻣﻮال‬ ‫ ي‬.‫ﻟﻠ�ﻛﺔ ﻟﻺﻧﻔﺎق أو اﻻﺳتﺜﻤﺎر‬
‫�ﺸ� اﻟﻨﻘﺪ‬ ‫ ﻟ�ﺲ ﻣﺘﺎ �ﺣﺎ بﺤ��ﺔ ش‬،‫ﻏ� اﻟﻤﻘ�ﺪ‬ ‫ﱠ‬
‫ ﻋ� ﻋﻜﺲ اﻟﻨﻘﺪ ي‬،‫اﻟﻤﻘ�ﺪ‬ ‫اﻟﻨﻘﺪ‬
.‫ﻏ� ﻣﺘﺎﺣﺔ ﻟﻼﺳﺘﺨﺪام اﻟﻔﻮري أو اﻟﺘﺠﺎري اﻟﻌﺎم‬ ‫ﻓ� ي‬ ‫ن‬
‫و�ﺎﻟﺘﺎ� ي‬
‫ي‬ ‫ﻣﻌن‬
‫اﻟﻤﺤﺘﻔﻆ ﺑﻬﺎ ﻟﻐﺮض ي‬
  Short Term Investment ‫ﻗﺼ� اﻷﺟﻞ‬ ‫اﺳتﺜﻤﺎر ي‬
Recorded in a separate account, and listed in the current assets section of the
balance sheet, short-term investments in this context are investments made that
are expected to be converted into cash within one year.
‫ واﻟﻤﺪرﺟﺔ ف� ﻗﺴﻢ اﻷﺻﻮل اﻟﺤﺎﻟ�ﺔ ف� ي ن‬،‫ﻗﺼ�ة اﻷﺟﻞ ف� ﻫﺬا اﻟﺴ�ﺎق ف� ﺣﺴﺎب ﻣﻨﻔﺼﻞ‬
‫اﻟﻤ�اﻧ�ﺔ‬ ‫ﻳﺘﻢ �ﺴﺠ�ﻞ اﻻﺳتﺜﻤﺎرات ي‬
‫ي‬ ‫ي‬ ‫ف ي‬ ‫ي‬
.‫و� اﺳتﺜﻤﺎرات ُﻳﺘﻮﻗﻊ ﺗﺤ��ﻠﻬﺎ إ� ﻧﻘﺪ ي� ﻏﻀﻮن ﻋﺎم واﺣﺪ‬ ‫ ي‬،‫اﻟﻌﻤﻮﻣ�ﺔ‬
 Appropriation Available ‫اﻻﻋﺘﻤﺎدات اﻟﻤﺘﺎﺣﺔ‬
They are considered contributions from the state and are codified in the state
budget.
‫ﺗﻌﺘ� ﻣﺴﺎﻫﻤﺎت ﻣﻦ اﻟﺪوﻟﺔ و�ﺘﻢ ﺗﻘﻨيﻨﻬﺎ ف� ي ن‬
.‫ﻣ�اﻧ�ﺔ اﻟﺪوﻟﺔ‬ ‫ب‬
‫ي‬
 Endowment Investments ‫اﺳتﺜﻤﺎرات اﻟﻮﻗﻒ‬
Cash money paid in advance by students.
.‫اﻷﻣﻮال اﻟﻨﻘﺪ�ﺔ اﻟﻤﺪﻓﻮﻋﺔ ﻣﻘﺪﻣﺎ ﻣﻦ ﻗبﻞ اﻟﻄﻼب‬
 Pledges Receivable ‫اﻟﺘﻌﻬﺪات اﻟﻤﺴﺘﺤﻘﺔ اﻟﻘبﺾ‬
Cash money owned by the university, but it is with the students. Students
enrolled in various training programs and have not yet paid.
.‫اﻟﻤﺴﺠﻠن ف ي� ﺑﺮاﻣﺞ ﺗﺪر�ب�ﺔ ﻣﺨﺘﻠﻔﺔ وﻟﻢ �ﺪﻓﻌﻮا بﻌﺪ‬
‫ين‬ ‫ اﻟﻄﻼب‬.‫اﻷﻣﻮال اﻟﻨﻘﺪ�ﺔ اﻟﻤﻤﻠﻮﻛﺔ ﻟﻠﺠﺎﻣﻌﺔ وﻟ�ﻨﻬﺎ ﻣﻊ اﻟﻄﻼب‬
Some key accounts relate to universities
‫بﻌﺾ اﻟﺤﺴﺎبﺎت اﻟﺮﺋ�ﺴ�ﺔ ﺗﺘﻌﻠﻖ بﺎﻟﺠﺎﻣﻌﺎت‬
 Capital Assets ‫اﻷﺻﻮل اﻟﺮأﺳﻤﺎﻟ�ﺔ‬
Capital assets like plant, property, and equipment. Long-lived assets are carried
at cost, or at fair value at the date of acquisition in the case of assets acquired
by gift. In the absence of historical cost records, the assets may be stated at
historically based appraised values. The basis of valuation should be disclosed in
the notes to the financial statements.
�‫ ﻳﺘﻢ �ﺴﺠ�ﻞ اﻷﺻﻮل ﻃ��ﻠﺔ اﻟﻌﻤﺮ بﺎﻟﺘكﻠﻔﺔ أو بﺎﻟﻘ�ﻤﺔ اﻟﻌﺎدﻟﺔ ف ي‬.‫اﻷﺻﻮل اﻟﺮأﺳﻤﺎﻟ�ﺔ ﻣﺜﻞ اﻟﻤﺼﺎﻧﻊ واﻟﻤﻤﺘﻠ�ﺎت واﻟﻤﻌﺪات‬
‫ �ﻤﻜﻦ ﺗﺤﺪ�ﺪ‬،‫ ف ي� ﺣﺎﻟﺔ ﻋﺪم وﺟﻮد ﺳﺠﻼت اﻟﺘكﻠﻔﺔ اﻟﺘﺎر�ﺨ�ﺔ‬.‫ﺗﺎر� ــﺦ اﻻﻗﺘﻨﺎء ف ي� ﺣﺎﻟﺔ اﻷﺻﻮل اﻟﻤﻜتﺴبﺔ ﻋﻦ ﻃ��ﻖ اﻟﻬبﺔ‬
.‫ �ﺠﺐ اﻹﻓﺼﺎح ﻋﻦ أﺳﺎس اﻟﺘﻘﻴ�ﻢ ف ي� اﻟﻤﻼﺣﻈﺎت ﻋ� اﻟﺒ�ﺎﻧﺎت اﻟﻤﺎﻟ�ﺔ‬.‫اﻷﺻﻮل بﻘ�ﻢ ﻣﻘ�ﻤﺔ ﺗﺎر�ﺨ�ﺔ‬
Disclosures about capital assets should be provided in the notes to the financial
statements. Disclosures under FASB include the amount of depreciation expense
for the year, accumulated depreciation, depreciation method, and liquidity of
property, plant, and equipment (such as pledged, collateralized, or restricted).
The FASB does not recognize an infra-structure category.
‫ ﺗﺘﻀﻤﻦ اﻹﻓﺼﺎﺣﺎت بﻤﻮﺟﺐ‬.‫�ﺠﺐ ﺗﻘﺪ�ﻢ اﻹﻓﺼﺎﺣﺎت ﺣﻮل اﻷﺻﻮل اﻟﺮأﺳﻤﺎﻟ�ﺔ ف ي� اﻟﻤﻼﺣﻈﺎت ﻋ� اﻟﺒ�ﺎﻧﺎت اﻟﻤﺎﻟ�ﺔ‬
،‫ وﻃ��ﻘﺔ اﻻﺳﺘﻬﻼك‬،‫اﻟﻤ�ا�ﻢ‬ ‫ واﻻﺳﺘﻬﻼك ت‬،‫( ﻣبﻠﻎ ﻣ�وف اﻻﺳﺘﻬﻼك ﻟﻠﺴﻨﺔ‬FASB) ‫ﻗﺎﻧﻮن ﻣﻌﺎﻳ� اﻟﻤﺤﺎﺳبﺔ اﻟﻤﺎﻟ�ﺔ‬
‫ي‬
‫ﻣﻌﺎﻳ� اﻟﻤﺤﺎﺳبﺔ اﻟﻤﺎﻟ�ﺔ‬‫ي‬ ‫ ﻻ ﻳﺘﻌﺮف ﻣﺠﻠﺲ‬.(‫وﺳﻴﻮﻟﺔ اﻟﻤﻤﺘﻠ�ﺎت واﻵﻻت واﻟﻤﻌﺪات )ﻣﺜﻞ اﻟﻤﺮﻫﻮن أو اﻟﻤﻀﻤﻮﻧﺔ أو اﻟﻤﻘ�ﺪة‬
.‫ﻋ� ﻓﺌﺔ اﻟﺒن�ﺔ اﻟﺘﺤﺘ�ﺔ‬
  Collections of books and art work obtained
‫ ﺗﻢ اﻟﺤﺼﻮل ﻋ� ﻣﺠﻤﻮﻋﺎت ﻣﻦ اﻟ�ﺘﺐ واﻷﻋﻤﺎل اﻟﻔﻨ�ﺔ‬
Many colleges and universities have historical archives, libraries, and museums
containing valuable works of art, historical treasures, and similar assets. Both
FASB and GASB provide for note disclosure of such assets rather than reporting
them on the balance sheet. The clear intent of the authoritative guidance is to
allow non-recognition of contributions of valuable collections only if the collection
is to be maintained to serve the public interest, not to achieve financial gain from
trading in them.
‫ﻗ�ﻤﺔ وﻛﻨﻮز ﺗﺎر�ﺨ�ﺔ‬ ّ ‫ﺗﻤﺘﻠﻚ اﻟﻌﺪ�ﺪ ﻣﻦ اﻟ�ﻠ�ﺎت واﻟﺠﺎﻣﻌﺎت أرﺷ�ﻔﺎت ﺗﺎر�ﺨ�ﺔ وﻣﻜﺘبﺎت وﻣﺘﺎﺣﻒ ﺗﺤﺘﻮي ﻋ� أﻋﻤﺎل ﻓﻨ�ﺔ‬
‫بﺪ� ﻣﻦ اﻹبﻼغ ﻋﻨﻬﺎ ف� ي ن‬ ً
‫اﻟﻤ�اﻧ�ﺔ‬ ‫ي‬ ‫ اﻹﻓﺼﺎح ﻋﻦ ﻣﻼﺣﻈﺔ ﻟﻬﺬە اﻷﺻﻮل‬GASB‫ و‬FASB ‫ ﻳﻮﻓﺮ كﻞ ﻣﻦ‬.‫وأﺻﻮل ﻣﻤﺎﺛﻠﺔ‬
‫اﻻﻋ�اف بﻤﺴﺎﻫﻤﺎت اﻟﻤﺠﻤﻮﻋﺎت اﻟﻘ�ﻤﺔ ﻓﻘﻂ‬ ‫ت‬ ‫ إن اﻟﻘﺼﺪ اﻟﻮاﺿﺢ ﻣﻦ اﻹرﺷﺎدات اﻟﺮﺳﻤ�ﺔ ﻫﻮ اﻟﺴﻤﺎح بﻌﺪم‬.‫اﻟﻌﻤﻮﻣ�ﺔ‬
.‫ وﻟ�ﺲ ﻟﺘﺤﻘﻴﻖ ﻣكﺎﺳﺐ ﻣﺎﻟ�ﺔ ﻣﻦ اﻟﻤﺘﺎﺟﺮة ﺑﻬﺎ‬،‫إذا كﺎن �ﺠﺐ اﻟﺤﻔﺎظ ﻋ� اﻟﻤﺠﻤﻮﻋﺔ ﻟﺨﺪﻣﺔ اﻟﻤﺼﻠﺤﺔ اﻟﻌﺎﻣﺔ‬
 Revenues ‫اﻹﻳﺮادات‬
Colleges and universities should recognize revenues on the accrual basis. Revenue
accounts provided in the NACUBO ((National Association of College and
University Business Officers)) chart of accounts include these:
‫ �ﺸﻤﻞ ﺣﺴﺎبﺎت اﻹﻳﺮادات اﻟﻮاردة ف ي� دﻟ�ﻞ‬.‫اﻻﻋ�اف بﺎﻹﻳﺮادات ﻋ� أﺳﺎس اﻻﺳﺘﺤﻘﺎق‬ ‫ت‬ ‫�ﺠﺐ ﻋ� اﻟ�ﻠ�ﺎت واﻟﺠﺎﻣﻌﺎت‬
:�� ‫ف‬
‫ﻟﻤﻮﻇ� اﻟ�ﻠ�ﺔ واﻟﺠﺎﻣﻌﺎت( ﻣﺎ ي‬
‫ي‬ ‫ﺣﺴﺎبﺎت )اﻟﺮابﻄﺔ اﻟﻮﻃﻨ�ﺔ‬
No. Revenue
1 Tuition and Fees ‫أﺟﻮر اﻟﺘﻌﻠ�ﻢ ورﺳﻮﻣﻪ‬
2 Federal Appropriations ‫اﻻﻋﺘﻤﺎدات اﻟﻔ�ﺪراﻟ�ﺔ‬
3 State Appropriations ‫اﻋﺘﻤﺎدات اﻟﺪوﻟﺔ‬
4 Local Appropriations ‫اﻻﻋﺘﻤﺎدات اﻟﻤﺤﻠ�ﺔ‬
5 Federal Grants and Contracts ‫اﻟﻤﻨﺢ واﻟﻌﻘﻮد اﻟﻔ�ﺪراﻟ�ﺔ‬
6 State Grants and Contracts ‫اﻟﻤﻨﺢ واﻟﻌﻘﻮد اﻟﺤﻜﻮﻣ�ﺔ‬
7 Local Grants and Contracts ‫اﻟﻤﻨﺢ واﻟﻌﻘﻮد اﻟﻤﺤﻠ�ﺔ‬
8 Private Gifts ‫ﻫﺪا�ﺎ ﺧﺎﺻﺔ‬
9 Investment Income ‫دﺧﻞ اﻻﺳتﺜﻤﺎر‬
10 Sales and Services of Educational Activities ‫ﻣﺒ�ﻌﺎت وﺧﺪﻣﺎت اﻷ�ﺸﻄﺔ اﻟﺘﻌﻠ�ﻤ�ﺔ‬
11 Sales and Services of Auxiliary Activities ‫ﻣﺒ�ﻌﺎت وﺧﺪﻣﺎت اﻷ�ﺸﻄﺔ اﻟﻤﺴﺎﻋﺪة‬
 Expenses ‫اﻟﻤﺼﺎر�ﻒ‬
Expenses should be recognized on the accrual basis and can be classified on a
natural basis or on a functional basis. The FASB requires that not-for-profit
organizations, such as private colleges and universities, identify expenses by
function. Functional classifications provided in the NACUBO ((National
Association of College and University Business Officers)) chart of accounts for
educational and general expenses include the following:
‫وﻇ��‪ .‬ﻳﺘﻄﻠﺐ‬‫ف‬ ‫ﻃﺒ�� أو ﻋ� أﺳﺎس‬ ‫اﻻﻋ�اف بﺎﻟﻤ�وﻓﺎت ﻋ� أﺳﺎس اﻻﺳﺘﺤﻘﺎق و�ﻤﻜﻦ ﺗﺼن�ﻔﻬﺎ ﻋ� أﺳﺎس‬ ‫ت‬ ‫�ﺠﺐ‬
‫ي‬ ‫ي‬
‫ﻏ� اﻟﻬﺎدﻓﺔ ﻟﻠ��ــﺢ‪ ،‬ﻣﺜﻞ اﻟ�ﻠ�ﺎت واﻟﺠﺎﻣﻌﺎت اﻟﺨﺎﺻﺔ‪ ،‬ﺗﺤﺪ�ﺪ اﻟﻨﻔﻘﺎت‬
‫ﻣﻌﺎﻳ� اﻟﻤﺤﺎﺳبﺔ اﻟﻤﺎﻟ�ﺔ ﻣﻦ اﻟﻤﻨﻈﻤﺎت ي‬‫ي‬ ‫ﻣﺠﻠﺲ‬
‫ف‬
‫ﻟﻤﺴﺆو� اﻷﻋﻤﺎل ي� اﻟ�ﻠ�ﺎت واﻟﺠﺎﻣﻌﺎت(( ﺗﺘﻀﻤﻦ‬ ‫ف‬
‫ﺣﺴﺐ اﻟﻮﻇ�ﻔﺔ‪ .‬اﻟﺘﺼن�ﻔﺎت اﻟﻮﻇ�ﻔ�ﺔ اﻟﻮاردة ي� ))اﻟﺮابﻄﺔ اﻟﻮﻃﻨ�ﺔ‬
‫ي‬
‫��‪:‬‬
‫ﻣﺎ ي‬
‫‪No.‬‬ ‫‪Expense‬‬
‫‪1‬‬ ‫)‪Instruction/ teaching (Salary‬‬ ‫اﻟﺘﻌﻠ�ﻤﺎت ‪ /‬اﻟﺘﺪر�ﺲ )اﻟﻤﺮﺗبﺎت(‬
‫‪2‬‬ ‫‪Research‬‬ ‫بﺤﺚ‬
‫‪3‬‬ ‫‪Public Service‬‬ ‫ﺧﺪﻣﺔ ﻋﺎﻣﺔ‬
‫‪4‬‬ ‫‪Academic Support‬‬ ‫اﻷ�ﺎد��‬
‫ي‬ ‫اﻟﺪﻋﻢ‬
‫‪5‬‬ ‫‪Student Services‬‬ ‫ﺧﺪﻣﺎت اﻟﻄﺎﻟﺐ‬
‫‪6‬‬ ‫‪Institutional Support‬‬ ‫اﻟﻤﺆﺳ�‬
‫ي‬ ‫اﻟﺪﻋﻢ‬
‫‪7‬‬ ‫‪Operation and Maintenance of Plant‬‬ ‫�ﺸﻐ�ﻞ وﺻ�ﺎﻧﺔ اﻟﻤﺤﻄﺔ‬
‫‪8‬‬ ‫‪Scholarships and Fellowships‬‬ ‫اﻟﻤﻨﺢ واﻟﺰﻣﺎﻻت‬
‫‪Functional expense accounts are also‬‬ ‫ﺗﻮﻓ� ﺣﺴﺎبﺎت اﻟﻤﺼﺎر�ﻒ‬
‫كﻤﺎ ﻳﺘﻢ ي‬
‫‪9‬‬ ‫اﻟﻮﻇ�ﻔ�ﺔ ﻟﻸ�ﺸﻄﺔ اﻟﻤﺴﺎﻋﺪة‪.‬‬
‫‪provided for auxiliary activities.‬‬
‫‪- As in the example below:‬‬
‫‪ -‬كﻤﺎ ف ي� اﻟﻤﺜﺎل أدﻧﺎە‪:‬‬
  What is the major source of income in this university?
- Tuition and Fees $3,915,000
 What is the major source of expense in this university?
- Instruction $1,400,000
 What is the difference between "investment income" and "gains on
investment"?
- Capital gains are the returns earned when an investment is sold for more
than its purchase price. Investment Income is profit from interest
payments, dividends, capital gains, and any other profits made through an
investment vehicle.
� ‫ ﻣكﺎﺳﺐ رأس اﻟﻤﺎل � اﻟﻌﻮاﺋﺪ اﻟﻤﺤﻘﻘﺔ ﻋﻨﺪ ﺑﻴﻊ اﺳتﺜﻤﺎر‬-
‫ دﺧﻞ اﻻﺳتﺜﻤﺎر ﻫﻮ اﻟ��ــﺢ ﻣﻦ‬.‫بﺄ�� ﻣﻦ ﺳﻌﺮ ش�اﺋﻪ‬ ‫ي‬
.‫ﻣﺪﻓﻮﻋﺎت اﻟﻔﻮاﺋﺪ وأر�ﺎح اﻷﺳﻬﻢ وأر�ﺎح رأس اﻟﻤﺎل وأي أر�ﺎح أﺧﺮى ﻳﺘﻢ ﺗﺤﻘ�ﻘﻬﺎ ﻣﻦ ﺧﻼل أداة اﺳتﺜﻤﺎر�ﺔ‬
 What is the result in this statement, is it a profit or a loss?
Total undistracted Revenue and other support $7,395,000
(-) Total Expense $6,350,000
= Increase in unrestricted net assets $1,045,000

• Revenue example / 11-1

Success University had the following collections: cash from tuition and fees
receivables 5,650,000, grants receivable of EGP 1,075,000, and EGP 4,945,000
in pledge (= deposits or advances from students) receivable. For those pledges
collected there is EGP 14,000 Discount this discount was covered by a donation
as unrestricted contribution. How this will be recorded?
‫ اﻟﻨﻘﺪ ﻣﻦ اﻟﺮﺳﻮم اﻟﺪراﺳ�ﺔ واﻟﺮﺳﻮم اﻟﻤﺴﺘﺤﻘﺔ اﻟﻘبﺾ‬:‫ اﻟﻤﺠﻤﻮﻋﺎت اﻟﺘﺎﻟ�ﺔ‬Success University ‫كﺎن ﻟﺪى‬
‫ ﺟﻨ�ﻪ ﻣ�ي ف ي� ﺗﻌﻬﺪ‬4,945,000‫ و‬،‫ ﺟﻨ�ﻪ ﻣ�ي‬1,075,000 ‫ واﻟﻤﻨﺢ اﻟﻤﺴﺘﺤﻘﺔ اﻟﻘبﺾ بﻘ�ﻤﺔ‬،5,650,000
‫ت‬
‫ بﺎﻟنﺴبﺔ ﻟﺘﻠﻚ اﻟﺘﻌﻬﺪات ي‬.‫)= وداﺋﻊ أو ﺳﻠﻒ ﻣﻦ اﻟﻄﻼب( ﻣﺴﺘﺤﻖ اﻟﻘبﺾ‬
14,000 ‫ ﻫﻨﺎك ﺧﺼﻢ بﻘ�ﻤﺔ‬،‫اﻟي ﺗﻢ ﺗﺤﺼ�ﻠﻬﺎ‬
‫ ﻛ�ﻒ ﺳيﺘﻢ �ﺴﺠ�ﻞ ﻫﺬا؟‬.‫ﻏ� ﻣﻘ�ﺪة‬
‫ ﺗﻢ ﺗﻐﻄ�ﺔ ﻫﺬا اﻟﺨﺼﻢ ﻣﻦ ﺧﻼل بﺗ�ع كﻤﺴﺎﻫﻤﺔ ي‬،‫ﺟﻨ�ﻪ ﻣ�ي‬
Dr. cash 11,760,000
Dr. Discount on pledges
14,000
receivable (Like Loss)
Cr. Tuition and fees
5,650,000
receivables
Cr. Grants receivable 1,075,000
Cr. Pledges receivable 4,945,000
 • Expense example / 11-2
Assume Smart Technology College had the following operating and auxiliary
expenses:
‫ت‬
:‫اﻓ�ض أن كﻠ�ﺔ اﻟﺘﻜﻨﻮﻟﻮﺟ�ﺎ اﻟﺬﻛ�ﺔ ﻗﺪ ﺗﺤﻤﻠﺖ اﻟﻨﻔﻘﺎت اﻟتﺸﻐ�ﻠ�ﺔ واﻹﺿﺎﻓ�ﺔ اﻟﺘﺎﻟ�ﺔ‬
Instruction (teaching) expenses EGP 6,320,000, academic support expense EGP
1,125,000, cost of student services EGP 4,200,000, marketing expenses EGP
1,800,000 and administrative and general expenses EGP 3,400,000. Of these
expenses EGP 12,000,000 were in cash and EGP 4,845,000 on credit.
‫ ﺗكﻠﻔﺔ‬،‫ ﺟﻨ�ﻪ ﻣ�ي‬1,125,000 ��‫اﻷ�ﺎد‬
‫ي‬ ‫ ﻣﺼﺎر�ﻒ اﻟﺪﻋﻢ‬،‫ ﺟﻨ�ﻪ ﻣ�ي‬6,320,000 (‫ﻣﺼﺎر�ﻒ اﻟﺘﺪر�ﺲ )اﻟﺘﺪر�ﺲ‬
‫ ﺟﻨ�ﻪ ﻣ�ي واﻟﻤ�وﻓﺎت اﻹدار�ﺔ‬1,800,000 ‫ ﻣﺼﺎر�ﻒ اﻟتﺴ��ﻖ‬،‫ ﺟﻨ�ﻪ ﻣ�ي‬4,200,000 ‫اﻟﺨﺪﻣﺎت اﻟﻄﻼﺑ�ﺔ‬
�
‫ ﺟﻨ�ﻪ‬4,845,000‫ ﺟﻨ�ﻪ ﻣ�ي ﻧﻘﺪا و‬12,000,000 ‫ ﻣﻦ ﻫﺬە اﻟﻤ�وﻓﺎت‬.‫ ﺟﻨ�ﻪ ﻣ�ي‬3,400,000 ‫واﻟﻌﻤﻮﻣ�ﺔ‬
.‫ﻣ�ي داﺋﻦ‬
 Record these transactions. ‫ﺳﺠﻞ ﻫﺬە اﻟﻤﻌﺎﻣﻼت‬
Dr. Instruction (teaching)
6,320,000
expenses
Dr. Academic support
1,125,000
expense
Dr. Cost of student services 4,200,000
Dr. Marketing Expenses 1,800,000
Dr. Administrative and
3,400,000
general expenses
Cr. Cash 12,000,000
Cr. Account Payable 4,845,000
• Example / 11-3
If a university had to refund deposits paid to students amounted to EGP 100,000
and EGP 340,000 of advances collected before for services.
‫ ﺟﻨ�ﻪ‬340,000‫ ﺟﻨ�ﻪ ﻣ�ي و‬100,000 ‫إذا اﺿﻄﺮت إﺣﺪى اﻟﺠﺎﻣﻌﺎت إ� رد اﻟﻮداﺋﻊ اﻟﻤﺪﻓﻮﻋﺔ ﻟﻠﻄﻼب اﻟبﺎﻟﻐﺔ‬
.‫ﻣ�ي ﻣﻦ اﻟﺴﻠﻒ اﻟﻤﺤﺼﻠﺔ ﻣﻦ ﻗبﻞ ﻣﻘﺎبﻞ اﻟﺨﺪﻣﺎت‬
Dr. Students' deposits –
100,000
refund
Dr. Advances for services 340,000
Cr. Cash 440,000
• Example / 11-4
If the previous university received another contribution of EGP 1.15m from a
local businessman, with no specification for use.
‫ﻣﺤ� دون ﺗﺤﺪ�ﺪ‬
‫ي‬ ‫ ﻣﻠﻴﻮن ﺟﻨ�ﻪ ﻣ�ي ﻣﻦ رﺟﻞ أﻋﻤﺎل‬1.15 ‫إذا كﺎﻧﺖ اﻟﺠﺎﻣﻌﺔ اﻟﺴﺎبﻘﺔ ﻗﺪ ﺗﻠﻘﺖ ﻣﺴﺎﻫﻤﺔ أﺧﺮى بﻘ�ﻤﺔ‬
.‫ﻣﻮاﺻﻔﺎت اﻻﺳﺘﺨﺪام‬
Dr. Cash 1.015m
Cr. Other revenues - contribution 1.015m
Expenses for the restricted research purposes described in Entry were incurred
during the period in the amount of EGP 1,025,000.
‫ﺗﻢ ﺗﻜبﺪ ﻣﺼﺎر�ﻒ أﻏﺮاض اﻟبﺤﺚ اﻟﻤﻘ�ﺪة اﻟﻤﻮﺿﺤﺔ ف� اﻟﺪﺧﻮل ﺧﻼل ت‬
.‫ ﺟﻨ�ﻪ ﻣ�ي‬1,025,000 ‫اﻟﻔ�ة بﻤبﻠﻎ ﻗﺪرە‬ ‫ي‬
Dr. Research expense 1,025,000
Cr. Accrued liability 1,015,000
Cr. Cash 10,000
‫ض‬
Lecture 8 ‫اﻟﻤﺤﺎ�ة اﻟﺜﺎﻣﻨﺔ‬
Contributions and donations received ‫اﻟﺘ�ﻋﺎت واﻟﻬبﺎت اﻟﻤﺴﺘﻠﻤﺔ‬
‫ب‬
A university and a college can receive contributions or donations from
institutions, individuals, local or international.
‫ين‬
.‫دوﻟﻴن‬ ‫ين‬
‫ﻣﺤﻠﻴن أو‬ ‫ﺗﻠ� ﻣﺴﺎﻫﻤﺎت أو بﺗ�ﻋﺎت ﻣﻦ ﻣﺆﺳﺴﺎت أو أﻓﺮاد‬ ‫ت‬
‫�ﻤﻜﻦ ﻟﻠﺠﺎﻣﻌﺔ واﻟ�ﻠ�ﺔ ي‬
The contributor may decide a specific use for his/her donation. This is called
"restricted contribution". Donations may not be given for a specific use, so it will
relate to the description of the university or the college to use it. Following are
examples of contributions.
� �
‫ ﻗﺪ ﻻ ﻳﺘﻢ ﺗﻘﺪ�ﻢ ب‬."‫ وﻫﺬا ﻣﺎ �ﺴ� "اﻟﻤﺴﺎﻫﻤﺔ اﻟﻤﻘ�ﺪة‬.‫ﻟﺘ�ﻋﻪ‬
‫اﻟﺘ�ﻋﺎت ﻻﺳﺘﺨﺪام‬ ‫�ﺠﻮز ﻟﻠﻤﺴﺎﻫﻢ أن �ﻘﺮر اﺳﺘﺨﺪاﻣﺎ ﻣﻌﻴﻨﺎ ب‬
.‫�� أﻣﺜﻠﺔ ﻋ� اﻟﻤﺴﺎﻫﻤﺎت‬ ‫ين‬
‫ ﻓ�ﻤﺎ ي‬.‫ﻓ� ﺗﺘﻌﻠﻖ ﺑﺘﻔﺎﺻ�ﻞ اﻟﺠﺎﻣﻌﺔ أو اﻟ�ﻠ�ﺔ ﻻﺳﺘﺨﺪاﻣﻬﺎ‬‫ ﻟﺬﻟﻚ ي‬،‫ﻣﻌن‬
• Example / 11-5
Diamond University received 1,200,000 a contribution from The European
Education Fund. The Fund restricted it for research related to the industry.
Journal entry will be:
‫ ﻗﺎم اﻟﺼﻨﺪوق ﺑﺘﻘﻴ�ﺪە ﻟﻠبﺤﺚ اﻟﻤﺘﻌﻠﻖ‬.‫اﻷوروي‬
‫بي‬ ‫ ﻣﺴﺎﻫﻤﺔ ﻣﻦ ﺻﻨﺪوق اﻟﺘﻌﻠ�ﻢ‬1,200,000 ‫ﺗﻠﻘﺖ ﺟﺎﻣﻌﺔ دا�ﻤﻮﻧﺪ‬
‫ ﺳ�ﻜﻮن إدﺧﺎل ت‬.‫بﺎﻟﺼﻨﺎﻋﺔ‬
:‫دﻓ� اﻟﻴﻮﻣ�ﺔ‬
Dr. Cash 1,200,000
Cr. Contribution- restricted for
1,200,000
research
(It should be mentioned that contribution is one source of revenues for a
university or college, so this account is a revenue account)
(‫ ﻟﺬا ﻓﺈن ﻫﺬا اﻟﺤﺴﺎب ﻫﻮ ﺣﺴﺎب إﻳﺮادات‬،‫� أﺣﺪ ﻣﺼﺎدر اﻟﺪﺧﻞ ﻟﺠﺎﻣﻌﺔ أو كﻠ�ﺔ‬ ‫)ﺗﺠﺪر اﻹﺷﺎرة إ� أن اﻟﻤﺴﺎﻫﻤﺔ ي‬

Dr. Contribution
1,015,000
restricted
Cr. Accrued liability 1,015,000
(Using the restricted contribution to finance the research)
(‫)بﺎﺳﺘﺨﺪام اﻟﻤﺴﺎﻫﻤﺔ اﻟﻤﻘ�ﺪة ﻟﺘﻤ��ﻞ اﻟبﺤﺚ‬
*This entry closes the restricted contribution account and also closes the
accrued liability which related to doing the research.
�
.‫أ�ﻀﺎ اﻟﻤﺴﺆوﻟ�ﺔ اﻟﻤﺴﺘﺤﻘﺔ اﻟﻤﺘﻌﻠﻘﺔ ﺑ�ﺟﺮاء اﻟبﺤﺚ‬ ‫*�ﻐﻠﻖ ﻫﺬا اﻹدﺧﺎل ﺣﺴﺎب اﻟﻤﺴﺎﻫﻤﺔ اﻟﻤﻘ�ﺪة و�ﻐﻠﻖ‬
- If this amount (1,015,000) is fully spent, Journal entry will be:
Dr. Accrued liability 1,015,000
Cr. Cash 1,015,000

 What is the remaining balance not used yet from this donation restricted
to finance the research?
= 1,200,000 (Basic Donation Amount) - 1,015,000 (Amount spent)
= 185,000 (Remaining amount)
• In the case that we have a restricted donation, and a part of it has been
used or spend, it will not be recorded like any other expense (Dr. Expense
and Cr. Cash), but we will do the processing mentioned above, and this will
help us to know the remaining amount of the restricted donation at any
moment.
Dr. ) ‫ ﻓﻠﻦ ﻳﺘﻢ �ﺴﺠ�ﻠﻪ ﻣﺜﻞ أي ﻣ�وف آﺧﺮ‬،‫ وﺗﻢ اﺳﺘﺨﺪام ﺟﺰء ﻣﻨﻪ او اﻧﻔﻖ‬،‫• ف ي� ﺣﺎل كﺎن ﻟﺪﻳﻨﺎ بﺗ�ع ﻣﻘ�ﺪ‬
‫ وﻫﺬا ﺳ�ﺴﺎﻋﺪﻧﺎ ف ي� ﻣﻌﺮﻓﺔ اﻟﻤبﻠﻎ‬،‫ وﻟ�ﻨﻨﺎ ﺳﻨﻘﻮم بﺎﻟﻤﻌﺎﻟﺠﺔ اﻟﻤﺬﻛﻮرة أﻋﻼە‬،(Expense and Cr. Cash
.‫اﻟﺘ�ع اﻟﻤﻘ�ﺪ ف ي� أي ﻟﺤﻈﺔ‬ ‫ت‬
‫اﻟﻤﺘب� ﻣﻦ ب‬
‫ي‬
- Entry records the receipt of state grants that are temporarily restricted for
student loans.
�
.‫ﻣﺆﻗﺘﺎ ﻟﻘﺮوض اﻟﻄﻼب‬ ‫ �ﺴﺠﻞ اﻹدﺧﺎل اﺳﺘﻼم اﻟﻤﻨﺢ اﻟﺤﻜﻮﻣ�ﺔ اﻟﻤﻘ�ﺪة‬-
Dr. Cash 208,000
Cr. State grant-
208,000
temporary restricted
• In the event that the donor stipulates that this amount be restricted in
case the students need advances of money, but in the event that they do
not need advances or loans, the amount is used freely, this concept is called
temporary restricted donation.
‫ وﻟ�ﻦ ف ي� ﺣﺎﻟﺔ ﻋﺪم ﺣﺎﺟﺘﻬﻢ‬،‫اﻟﻤﺘ�ع ﺗﻘﻴ�ﺪ ﻫﺬا اﻟﻤبﻠﻎ ف ي� ﺣﺎﻟﺔ اﺣﺘ�ﺎج اﻟﻄﻼب ﻟﺴﻠﻔ�ﺎت ﻣﺎﻟ�ﺔ‬
‫ب‬ ‫اﺷ�ط‬‫• ف� ﺣﺎل ت‬
‫ي‬
.‫بﺎﻟﺘ�ع اﻟﻤﻘ�ﺪ اﻟﻤﺆﻗﺖ‬
‫ و�ﺴ� ﻫﺬا اﻟﻤﻔﻬﻮم ب‬،‫ ﻳﺘﻢ اﺳﺘﺨﺪام اﻟﻤبﻠﻎ بﺤ��ﺔ‬،‫إ� ﺳﻠﻒ أو ﻗﺮوض‬
- If diamond university received 2,015,000 a contribution from The European
Education Fund. The Fund unrestricted. Journal entry will be:
Dr. Cash 2,015,000
Cr. Contribution- unrestricted 2,015,000
(It should be mentioned that contribution is one source of revenues for a
university or college, so this account is a revenue account)
(‫ ﻟﺬا ﻓﺈن ﻫﺬا اﻟﺤﺴﺎب ﻫﻮ ﺣﺴﺎب إﻳﺮادات‬،‫� أﺣﺪ ﻣﺼﺎدر اﻟﺪﺧﻞ ﻟﺠﺎﻣﻌﺔ أو كﻠ�ﺔ‬ ‫)ﺗﺠﺪر اﻹﺷﺎرة إ� أن اﻟﻤﺴﺎﻫﻤﺔ ي‬
• In the event that the donation is not restricted, and part of it has been
spent, it is treated naturally, unlike what is found in the restricted
donation, because in the case of an unrestricted donation, we do not need
to know how much is left of the donated amount.
،‫اﻟﺘ�ع اﻟﻤﻘ�ﺪ‬ ‫ف‬ ‫ف‬
‫ وﻋ� ﻋﻜﺲ ﻣﺎ ﻫﻮ ﻣﻮﺟﻮد ي� ب‬،��‫ﻃﺒ‬‫ي‬ ‫ �ﻌﺎﻟﺞ �ﺸكﻞ‬،‫ وﺗﻢ �ف ﺟﺰء ﻣﻨﻪ‬،‫ﻏ� ﻣﻘ�ﺪ‬ ‫اﻟﺘ�ع ي‬
‫• ي� ﺣﺎﻟﺔ ﻟﻮ ب‬
.‫اﻟﻤﺘ�ع بﻪ‬ ‫ت‬
‫اﻟﻤﺘب� ﻣﻦ اﻟﻤبﻠﻎ‬ ‫ﻏ� ﻣﻘ�ﺪ ﻻ ﻧﺤﺘﺎج ا� ﻣﻌﺮﻓﺔ كﻢ‬ ‫ف‬
‫ب‬ ‫ي‬ ‫اﻟﺘ�ع ي‬‫ﻷﻧﻪ ي� ﺣﺎﻟﺔ ب‬
 What is an effect after receive 2 donations?
The revenue will be increase in the income statement by (1,200,000 + 2,015,000)
3,215,000 and the cash will be increase in the balance sheet by 3,215,000
Education institutions often give loans to their students. Accounting treatments
here is rather similar to loans given to customer by banks, except for they carry
small interest if any.
� �
‫ اﻟﻤﻌﺎﻟﺠﺎت اﻟﻤﺤﺎﺳب�ﺔ ﻫﻨﺎ �ﺸبﻪ إ� ﺣﺪ ﻣﺎ اﻟﻘﺮوض اﻟﻤﻤﻨﻮﺣﺔ ﻟﻠﻌﻤﻼء‬.‫ﻏﺎﻟبﺎ ﻣﺎ ﺗﻘﺪم اﻟﻤﺆﺳﺴﺎت اﻟﺘﻌﻠ�ﻤ�ﺔ ﻗﺮوﺿﺎ ﻟﻄﻼﺑﻬﺎ‬
.‫ﺻﻐ�ة إن وﺟﺪت‬
‫ي‬ ‫ بﺎﺳتﺜﻨﺎء أﻧﻬﺎ ﺗﺤﻤﻞ ﻓﺎﺋﺪة‬،‫ﻣﻦ ﻗبﻞ اﻟﺒﻨﻮك‬
• Example / 11-6
For example, Loans made to students during the year in the amount of EGP
260,000, and previous student loans of EGP 95,000 were repaid with an additional
amount of EGP 7,000 received as interest revenue on these loans. Entries record
the loan transactions.
ُ
‫ وﻗﺮوض ﻃﻼﺑ�ﺔ ﺳﺎبﻘﺔ بﻘ�ﻤﺔ‬،‫ ﺟﻨ�ﻪ ﻣ�ي‬260,000 ‫ ﻗﺮوض ﻗﺪﻣﺖ ﻟﻠﻄﻼب ﺧﻼل اﻟﻌﺎم بﻤبﻠﻎ‬،‫ﻋ� ﺳب�ﻞ اﻟﻤﺜﺎل‬
‫ ﺟﻨ�ﻪ ﻣ�ي ﺗﻢ اﺳﺘﻼﻣﻪ كﺈﻳﺮادات ﻓﻮاﺋﺪ ﻋ� ﻫﺬە‬7,000 ‫إﺿﺎ� ﻗﺪرە‬ ‫ض‬ ‫ ﺟﻨ�ﻪ ﻣ�ي ﺗﻢ ﺳﺪادﻫﺎ ﻣﻊ ﻣبﻠﻎ‬95,000
‫ي‬
.‫ إدﺧﺎﻻت �ﺴﺠ�ﻞ ﻣﻌﺎﻣﻼت اﻟﻘﺮض‬.‫اﻟﻘﺮوض‬
Dr. Loans receivables
(or) Student Loans 260,000
(Asset)
Cr. Cash 260,000
- And the collection of previous loans and the interest:
:‫ وﺗﺤﺼ�ﻞ اﻟﻘﺮوض اﻟﺴﺎبﻘﺔ واﻟﻔﻮاﺋﺪ‬-
Dr. Cash 102,000
Cr. Loans receivables (or)
95,000
Student Loans
Cr. Interest on loans 7,000
• Example / 11-7
During the year, cash of EGP 500,000 for the construction of a new laboratory
building was received from a private foundation and 8% term bonds maturing in
five years were issued in the amount of EGP 2,000,000 will be recorded:
‫ﻣﺒى ﻣﻌﻤﻞ ﺟﺪ�ﺪ ﻣﻦ ﻣﺆﺳﺴﺔ ﺧﺎﺻﺔ وﺗﻢ‬ ‫ ﺟﻨ�ﻪ ﻣ�ي ﻹ�ﺸﺎء ن‬500,000 ‫ ﺗﻢ اﺳﺘﻼم ﻣبﻠﻎ ﻧﻘﺪي ﻗﺪرە‬،‫ﺧﻼل اﻟﻌﺎم‬
:‫ ﺟﻨ�ﻪ ﻣ�ي‬2,000,000 ‫ �ﺴﺘﺤﻖ ﺧﻼل ﺧﻤﺲ ﺳﻨﻮات بﻘ�ﻤﺔ‬٪8 ‫إﺻﺪار ﺳﻨﺪات ﻷﺟﻞ‬
Dr. Cash 2,500,000
Cr. Bonds payable 2,000,000
Cr. Contribution -
500,000
restricted