You are on page 1of 54

‫ﺍﻟﺸﺎﻣﻞ ﻓﻲ ﻣﺒﺎﺩﺉ ﺍﻟﻤﺤﺎﺳﺒﺔ‬

‫ ﻋﺒﺪ ﺍﻟﺴﺘﺎﺭ‬، ‫ﺍﻟﻜﺒﻴﺴﻲ‬


Al Manhal Collections (www.almanhal.com) - 19/11/2018 User: @ Saudi Digital Library
Copyright © ‫ﺩﺍﺭ ﻭﺍﺋﻞ ﻟﻠﻨﺸﺮ ﻭ ﺍﻟﺘﻮﺯﻳﻊ‬. All right reserved.
May not be reproduced in any form without permission from the publisher, except fair uses
permitted under applicable copyright law.
https://platform.almanhal.com/Details/Book/105
‫ﺍﻟﺸﺎﻣﻞ ﻓﻲ ﻣﺒﺎﺩﺉ ﺍﻟﻤﺤﺎﺳﺒﺔ‬

‫ ﻋﺒﺪ ﺍﻟﺴﺘﺎﺭ‬، ‫ﺍﻟﻜﺒﻴﺴﻲ‬


Al Manhal Collections (www.almanhal.com) - 19/11/2018 User: @ Saudi Digital Library
Copyright © ‫ﺩﺍﺭ ﻭﺍﺋﻞ ﻟﻠﻨﺸﺮ ﻭ ﺍﻟﺘﻮﺯﻳﻊ‬. All right reserved.
May not be reproduced in any form without permission from the publisher, except fair uses permitted under applicable
copyright law.
https://platform.almanhal.com/Details/Book/105
‫ﺍﻟﺸﺎﻣﻞ ﻓﻲ ﻣﺒﺎﺩﺉ ﺍﻟﻤﺤﺎﺳﺒﺔ‬

‫ ﻋﺒﺪ ﺍﻟﺴﺘﺎﺭ‬، ‫ﺍﻟﻜﺒﻴﺴﻲ‬


Al Manhal Collections (www.almanhal.com) - 19/11/2018 User: @ Saudi Digital Library
Copyright © ‫ﺩﺍﺭ ﻭﺍﺋﻞ ﻟﻠﻨﺸﺮ ﻭ ﺍﻟﺘﻮﺯﻳﻊ‬. All right reserved.
May not be reproduced in any form without permission from the publisher, except fair uses permitted under applicable
copyright law.
https://platform.almanhal.com/Details/Book/105
‫ﺍﻟﺸﺎﻣﻞ ﻓﻲ ﻣﺒﺎﺩﺉ ﺍﻟﻤﺤﺎﺳﺒﺔ‬

‫ ﻋﺒﺪ ﺍﻟﺴﺘﺎﺭ‬، ‫ﺍﻟﻜﺒﻴﺴﻲ‬


Al Manhal Collections (www.almanhal.com) - 19/11/2018 User: @ Saudi Digital Library
Copyright © ‫ﺩﺍﺭ ﻭﺍﺋﻞ ﻟﻠﻨﺸﺮ ﻭ ﺍﻟﺘﻮﺯﻳﻊ‬. All right reserved.
May not be reproduced in any form without permission from the publisher, except fair uses permitted under applicable
copyright law.
https://platform.almanhal.com/Details/Book/105
‫ﺍﻟﺸﺎﻣﻞ ﻓﻲ ﻣﺒﺎﺩﺉ ﺍﻟﻤﺤﺎﺳﺒﺔ‬

‫ ﻋﺒﺪ ﺍﻟﺴﺘﺎﺭ‬، ‫ﺍﻟﻜﺒﻴﺴﻲ‬


Al Manhal Collections (www.almanhal.com) - 19/11/2018 User: @ Saudi Digital Library
Copyright © ‫ﺩﺍﺭ ﻭﺍﺋﻞ ﻟﻠﻨﺸﺮ ﻭ ﺍﻟﺘﻮﺯﻳﻊ‬. All right reserved.
May not be reproduced in any form without permission from the publisher, except fair uses permitted under applicable
copyright law.
https://platform.almanhal.com/Details/Book/105
‫ﺍﻟﺸﺎﻣﻞ ﻓﻲ ﻣﺒﺎﺩﺉ ﺍﻟﻤﺤﺎﺳﺒﺔ‬

‫ ﻋﺒﺪ ﺍﻟﺴﺘﺎﺭ‬، ‫ﺍﻟﻜﺒﻴﺴﻲ‬


Al Manhal Collections (www.almanhal.com) - 19/11/2018 User: @ Saudi Digital Library
Copyright © ‫ﺩﺍﺭ ﻭﺍﺋﻞ ﻟﻠﻨﺸﺮ ﻭ ﺍﻟﺘﻮﺯﻳﻊ‬. All right reserved.
May not be reproduced in any form without permission from the publisher, except fair uses permitted under applicable
copyright law.
https://platform.almanhal.com/Details/Book/105
‫ﺍﻟﺸﺎﻣﻞ ﻓﻲ ﻣﺒﺎﺩﺉ ﺍﻟﻤﺤﺎﺳﺒﺔ‬

‫ ﻋﺒﺪ ﺍﻟﺴﺘﺎﺭ‬، ‫ﺍﻟﻜﺒﻴﺴﻲ‬


Al Manhal Collections (www.almanhal.com) - 19/11/2018 User: @ Saudi Digital Library
Copyright © ‫ﺩﺍﺭ ﻭﺍﺋﻞ ﻟﻠﻨﺸﺮ ﻭ ﺍﻟﺘﻮﺯﻳﻊ‬. All right reserved.
May not be reproduced in any form without permission from the publisher, except fair uses permitted under applicable
copyright law.
https://platform.almanhal.com/Details/Book/105
‫ﺍﻟﺸﺎﻣﻞ ﻓﻲ ﻣﺒﺎﺩﺉ ﺍﻟﻤﺤﺎﺳﺒﺔ‬

‫ ﻋﺒﺪ ﺍﻟﺴﺘﺎﺭ‬، ‫ﺍﻟﻜﺒﻴﺴﻲ‬


Al Manhal Collections (www.almanhal.com) - 19/11/2018 User: @ Saudi Digital Library
Copyright © ‫ﺩﺍﺭ ﻭﺍﺋﻞ ﻟﻠﻨﺸﺮ ﻭ ﺍﻟﺘﻮﺯﻳﻊ‬. All right reserved.
May not be reproduced in any form without permission from the publisher, except fair uses permitted under applicable
copyright law.
https://platform.almanhal.com/Details/Book/105
‫ﺍﻟﺸﺎﻣﻞ ﻓﻲ ﻣﺒﺎﺩﺉ ﺍﻟﻤﺤﺎﺳﺒﺔ‬

‫ ﻋﺒﺪ ﺍﻟﺴﺘﺎﺭ‬، ‫ﺍﻟﻜﺒﻴﺴﻲ‬


Al Manhal Collections (www.almanhal.com) - 19/11/2018 User: @ Saudi Digital Library
Copyright © ‫ﺩﺍﺭ ﻭﺍﺋﻞ ﻟﻠﻨﺸﺮ ﻭ ﺍﻟﺘﻮﺯﻳﻊ‬. All right reserved.
May not be reproduced in any form without permission from the publisher, except fair uses permitted under applicable
copyright law.
https://platform.almanhal.com/Details/Book/105
‫ﺍﻟﺸﺎﻣﻞ ﻓﻲ ﻣﺒﺎﺩﺉ ﺍﻟﻤﺤﺎﺳﺒﺔ‬

‫ ﻋﺒﺪ ﺍﻟﺴﺘﺎﺭ‬، ‫ﺍﻟﻜﺒﻴﺴﻲ‬


Al Manhal Collections (www.almanhal.com) - 19/11/2018 User: @ Saudi Digital Library
Copyright © ‫ﺩﺍﺭ ﻭﺍﺋﻞ ﻟﻠﻨﺸﺮ ﻭ ﺍﻟﺘﻮﺯﻳﻊ‬. All right reserved.
May not be reproduced in any form without permission from the publisher, except fair uses permitted under applicable
copyright law.
https://platform.almanhal.com/Details/Book/105
‫ﺍﻟﺸﺎﻣﻞ ﻓﻲ ﻣﺒﺎﺩﺉ ﺍﻟﻤﺤﺎﺳﺒﺔ‬

‫ ﻋﺒﺪ ﺍﻟﺴﺘﺎﺭ‬، ‫ﺍﻟﻜﺒﻴﺴﻲ‬


Al Manhal Collections (www.almanhal.com) - 19/11/2018 User: @ Saudi Digital Library
Copyright © ‫ﺩﺍﺭ ﻭﺍﺋﻞ ﻟﻠﻨﺸﺮ ﻭ ﺍﻟﺘﻮﺯﻳﻊ‬. All right reserved.
May not be reproduced in any form without permission from the publisher, except fair uses permitted under applicable
copyright law.
https://platform.almanhal.com/Details/Book/105
‫ﺍﻟﺸﺎﻣﻞ ﻓﻲ ﻣﺒﺎﺩﺉ ﺍﻟﻤﺤﺎﺳﺒﺔ‬

‫ ﻋﺒﺪ ﺍﻟﺴﺘﺎﺭ‬، ‫ﺍﻟﻜﺒﻴﺴﻲ‬


Al Manhal Collections (www.almanhal.com) - 19/11/2018 User: @ Saudi Digital Library
Copyright © ‫ﺩﺍﺭ ﻭﺍﺋﻞ ﻟﻠﻨﺸﺮ ﻭ ﺍﻟﺘﻮﺯﻳﻊ‬. All right reserved.
May not be reproduced in any form without permission from the publisher, except fair uses permitted under applicable
copyright law.
https://platform.almanhal.com/Details/Book/105
‫ﺍﻟﺸﺎﻣﻞ ﻓﻲ ﻣﺒﺎﺩﺉ ﺍﻟﻤﺤﺎﺳﺒﺔ‬

‫ ﻋﺒﺪ ﺍﻟﺴﺘﺎﺭ‬، ‫ﺍﻟﻜﺒﻴﺴﻲ‬


Al Manhal Collections (www.almanhal.com) - 19/11/2018 User: @ Saudi Digital Library
Copyright © ‫ﺩﺍﺭ ﻭﺍﺋﻞ ﻟﻠﻨﺸﺮ ﻭ ﺍﻟﺘﻮﺯﻳﻊ‬. All right reserved.
May not be reproduced in any form without permission from the publisher, except fair uses permitted under applicable
copyright law.
https://platform.almanhal.com/Details/Book/105
‫ﺍﻟﺸﺎﻣﻞ ﻓﻲ ﻣﺒﺎﺩﺉ ﺍﻟﻤﺤﺎﺳﺒﺔ‬

‫ ﻋﺒﺪ ﺍﻟﺴﺘﺎﺭ‬، ‫ﺍﻟﻜﺒﻴﺴﻲ‬


Al Manhal Collections (www.almanhal.com) - 19/11/2018 User: @ Saudi Digital Library
Copyright © ‫ﺩﺍﺭ ﻭﺍﺋﻞ ﻟﻠﻨﺸﺮ ﻭ ﺍﻟﺘﻮﺯﻳﻊ‬. All right reserved.
May not be reproduced in any form without permission from the publisher, except fair uses permitted under applicable
copyright law.
https://platform.almanhal.com/Details/Book/105
‫ﺍﻟﺸﺎﻣﻞ ﻓﻲ ﻣﺒﺎﺩﺉ ﺍﻟﻤﺤﺎﺳﺒﺔ‬

‫ ﻋﺒﺪ ﺍﻟﺴﺘﺎﺭ‬، ‫ﺍﻟﻜﺒﻴﺴﻲ‬


Al Manhal Collections (www.almanhal.com) - 19/11/2018 User: @ Saudi Digital Library
Copyright © ‫ﺩﺍﺭ ﻭﺍﺋﻞ ﻟﻠﻨﺸﺮ ﻭ ﺍﻟﺘﻮﺯﻳﻊ‬. All right reserved.
May not be reproduced in any form without permission from the publisher, except fair uses permitted under applicable
copyright law.
https://platform.almanhal.com/Details/Book/105
‫ﺍﻟﺸﺎﻣﻞ ﻓﻲ ﻣﺒﺎﺩﺉ ﺍﻟﻤﺤﺎﺳﺒﺔ‬

‫ ﻋﺒﺪ ﺍﻟﺴﺘﺎﺭ‬، ‫ﺍﻟﻜﺒﻴﺴﻲ‬


Al Manhal Collections (www.almanhal.com) - 19/11/2018 User: @ Saudi Digital Library
Copyright © ‫ﺩﺍﺭ ﻭﺍﺋﻞ ﻟﻠﻨﺸﺮ ﻭ ﺍﻟﺘﻮﺯﻳﻊ‬. All right reserved.
May not be reproduced in any form without permission from the publisher, except fair uses permitted under applicable
copyright law.
https://platform.almanhal.com/Details/Book/105
‫ﺍﻟﺸﺎﻣﻞ ﻓﻲ ﻣﺒﺎﺩﺉ ﺍﻟﻤﺤﺎﺳﺒﺔ‬

‫ ﻋﺒﺪ ﺍﻟﺴﺘﺎﺭ‬، ‫ﺍﻟﻜﺒﻴﺴﻲ‬


Al Manhal Collections (www.almanhal.com) - 19/11/2018 User: @ Saudi Digital Library
Copyright © ‫ﺩﺍﺭ ﻭﺍﺋﻞ ﻟﻠﻨﺸﺮ ﻭ ﺍﻟﺘﻮﺯﻳﻊ‬. All right reserved.
May not be reproduced in any form without permission from the publisher, except fair uses permitted under applicable
copyright law.
https://platform.almanhal.com/Details/Book/105
‫ﺍﻟﺸﺎﻣﻞ ﻓﻲ ﻣﺒﺎﺩﺉ ﺍﻟﻤﺤﺎﺳﺒﺔ‬

‫ ﻋﺒﺪ ﺍﻟﺴﺘﺎﺭ‬، ‫ﺍﻟﻜﺒﻴﺴﻲ‬


Al Manhal Collections (www.almanhal.com) - 19/11/2018 User: @ Saudi Digital Library
Copyright © ‫ﺩﺍﺭ ﻭﺍﺋﻞ ﻟﻠﻨﺸﺮ ﻭ ﺍﻟﺘﻮﺯﻳﻊ‬. All right reserved.
May not be reproduced in any form without permission from the publisher, except fair uses permitted under applicable
copyright law.
https://platform.almanhal.com/Details/Book/105
‫ﺍﻟﺸﺎﻣﻞ ﻓﻲ ﻣﺒﺎﺩﺉ ﺍﻟﻤﺤﺎﺳﺒﺔ‬

‫ ﻋﺒﺪ ﺍﻟﺴﺘﺎﺭ‬، ‫ﺍﻟﻜﺒﻴﺴﻲ‬


Al Manhal Collections (www.almanhal.com) - 19/11/2018 User: @ Saudi Digital Library
Copyright © ‫ﺩﺍﺭ ﻭﺍﺋﻞ ﻟﻠﻨﺸﺮ ﻭ ﺍﻟﺘﻮﺯﻳﻊ‬. All right reserved.
May not be reproduced in any form without permission from the publisher, except fair uses permitted under applicable
copyright law.
https://platform.almanhal.com/Details/Book/105
‫ﺍﻟﺸﺎﻣﻞ ﻓﻲ ﻣﺒﺎﺩﺉ ﺍﻟﻤﺤﺎﺳﺒﺔ‬

‫ ﻋﺒﺪ ﺍﻟﺴﺘﺎﺭ‬، ‫ﺍﻟﻜﺒﻴﺴﻲ‬


Al Manhal Collections (www.almanhal.com) - 19/11/2018 User: @ Saudi Digital Library
Copyright © ‫ﺩﺍﺭ ﻭﺍﺋﻞ ﻟﻠﻨﺸﺮ ﻭ ﺍﻟﺘﻮﺯﻳﻊ‬. All right reserved.
May not be reproduced in any form without permission from the publisher, except fair uses permitted under applicable
copyright law.
https://platform.almanhal.com/Details/Book/105
‫ﺍﻟﺸﺎﻣﻞ ﻓﻲ ﻣﺒﺎﺩﺉ ﺍﻟﻤﺤﺎﺳﺒﺔ‬

‫ ﻋﺒﺪ ﺍﻟﺴﺘﺎﺭ‬، ‫ﺍﻟﻜﺒﻴﺴﻲ‬


Al Manhal Collections (www.almanhal.com) - 19/11/2018 User: @ Saudi Digital Library
Copyright © ‫ﺩﺍﺭ ﻭﺍﺋﻞ ﻟﻠﻨﺸﺮ ﻭ ﺍﻟﺘﻮﺯﻳﻊ‬. All right reserved.
May not be reproduced in any form without permission from the publisher, except fair uses permitted under applicable
copyright law.
https://platform.almanhal.com/Details/Book/105
‫ﺍﻟﺸﺎﻣﻞ ﻓﻲ ﻣﺒﺎﺩﺉ ﺍﻟﻤﺤﺎﺳﺒﺔ‬

‫ ﻋﺒﺪ ﺍﻟﺴﺘﺎﺭ‬، ‫ﺍﻟﻜﺒﻴﺴﻲ‬


Al Manhal Collections (www.almanhal.com) - 19/11/2018 User: @ Saudi Digital Library
Copyright © ‫ﺩﺍﺭ ﻭﺍﺋﻞ ﻟﻠﻨﺸﺮ ﻭ ﺍﻟﺘﻮﺯﻳﻊ‬. All right reserved.
May not be reproduced in any form without permission from the publisher, except fair uses permitted under applicable
copyright law.
https://platform.almanhal.com/Details/Book/105
‫ﺍﻟﺸﺎﻣﻞ ﻓﻲ ﻣﺒﺎﺩﺉ ﺍﻟﻤﺤﺎﺳﺒﺔ‬

‫ ﻋﺒﺪ ﺍﻟﺴﺘﺎﺭ‬، ‫ﺍﻟﻜﺒﻴﺴﻲ‬


Al Manhal Collections (www.almanhal.com) - 19/11/2018 User: @ Saudi Digital Library
Copyright © ‫ﺩﺍﺭ ﻭﺍﺋﻞ ﻟﻠﻨﺸﺮ ﻭ ﺍﻟﺘﻮﺯﻳﻊ‬. All right reserved.
May not be reproduced in any form without permission from the publisher, except fair uses permitted under applicable
copyright law.
https://platform.almanhal.com/Details/Book/105
‫ﺍﻟﺸﺎﻣﻞ ﻓﻲ ﻣﺒﺎﺩﺉ ﺍﻟﻤﺤﺎﺳﺒﺔ‬

‫ ﻋﺒﺪ ﺍﻟﺴﺘﺎﺭ‬، ‫ﺍﻟﻜﺒﻴﺴﻲ‬


Al Manhal Collections (www.almanhal.com) - 19/11/2018 User: @ Saudi Digital Library
Copyright © ‫ﺩﺍﺭ ﻭﺍﺋﻞ ﻟﻠﻨﺸﺮ ﻭ ﺍﻟﺘﻮﺯﻳﻊ‬. All right reserved.
May not be reproduced in any form without permission from the publisher, except fair uses permitted under applicable
copyright law.
https://platform.almanhal.com/Details/Book/105
‫ﺍﻟﺸﺎﻣﻞ ﻓﻲ ﻣﺒﺎﺩﺉ ﺍﻟﻤﺤﺎﺳﺒﺔ‬

‫ ﻋﺒﺪ ﺍﻟﺴﺘﺎﺭ‬، ‫ﺍﻟﻜﺒﻴﺴﻲ‬


Al Manhal Collections (www.almanhal.com) - 19/11/2018 User: @ Saudi Digital Library
Copyright © ‫ﺩﺍﺭ ﻭﺍﺋﻞ ﻟﻠﻨﺸﺮ ﻭ ﺍﻟﺘﻮﺯﻳﻊ‬. All right reserved.
May not be reproduced in any form without permission from the publisher, except fair uses permitted under applicable
copyright law.
https://platform.almanhal.com/Details/Book/105
‫ﺍﻟﺸﺎﻣﻞ ﻓﻲ ﻣﺒﺎﺩﺉ ﺍﻟﻤﺤﺎﺳﺒﺔ‬

‫ ﻋﺒﺪ ﺍﻟﺴﺘﺎﺭ‬، ‫ﺍﻟﻜﺒﻴﺴﻲ‬


Al Manhal Collections (www.almanhal.com) - 19/11/2018 User: @ Saudi Digital Library
Copyright © ‫ﺩﺍﺭ ﻭﺍﺋﻞ ﻟﻠﻨﺸﺮ ﻭ ﺍﻟﺘﻮﺯﻳﻊ‬. All right reserved.
May not be reproduced in any form without permission from the publisher, except fair uses permitted under applicable
copyright law.
https://platform.almanhal.com/Details/Book/105
‫ﺍﻟﺸﺎﻣﻞ ﻓﻲ ﻣﺒﺎﺩﺉ ﺍﻟﻤﺤﺎﺳﺒﺔ‬

‫ ﻋﺒﺪ ﺍﻟﺴﺘﺎﺭ‬، ‫ﺍﻟﻜﺒﻴﺴﻲ‬


Al Manhal Collections (www.almanhal.com) - 19/11/2018 User: @ Saudi Digital Library
Copyright © ‫ﺩﺍﺭ ﻭﺍﺋﻞ ﻟﻠﻨﺸﺮ ﻭ ﺍﻟﺘﻮﺯﻳﻊ‬. All right reserved.
May not be reproduced in any form without permission from the publisher, except fair uses permitted under applicable
copyright law.
https://platform.almanhal.com/Details/Book/105
‫ﺍﻟﺸﺎﻣﻞ ﻓﻲ ﻣﺒﺎﺩﺉ ﺍﻟﻤﺤﺎﺳﺒﺔ‬

‫ ﻋﺒﺪ ﺍﻟﺴﺘﺎﺭ‬، ‫ﺍﻟﻜﺒﻴﺴﻲ‬


Al Manhal Collections (www.almanhal.com) - 19/11/2018 User: @ Saudi Digital Library
Copyright © ‫ﺩﺍﺭ ﻭﺍﺋﻞ ﻟﻠﻨﺸﺮ ﻭ ﺍﻟﺘﻮﺯﻳﻊ‬. All right reserved.
May not be reproduced in any form without permission from the publisher, except fair uses permitted under applicable
copyright law.
https://platform.almanhal.com/Details/Book/105
‫ﺍﻟﺸﺎﻣﻞ ﻓﻲ ﻣﺒﺎﺩﺉ ﺍﻟﻤﺤﺎﺳﺒﺔ‬

‫ ﻋﺒﺪ ﺍﻟﺴﺘﺎﺭ‬، ‫ﺍﻟﻜﺒﻴﺴﻲ‬


Al Manhal Collections (www.almanhal.com) - 19/11/2018 User: @ Saudi Digital Library
Copyright © ‫ﺩﺍﺭ ﻭﺍﺋﻞ ﻟﻠﻨﺸﺮ ﻭ ﺍﻟﺘﻮﺯﻳﻊ‬. All right reserved.
May not be reproduced in any form without permission from the publisher, except fair uses permitted under applicable
copyright law.
https://platform.almanhal.com/Details/Book/105
‫ﺍﻟﺸﺎﻣﻞ ﻓﻲ ﻣﺒﺎﺩﺉ ﺍﻟﻤﺤﺎﺳﺒﺔ‬

‫ ﻋﺒﺪ ﺍﻟﺴﺘﺎﺭ‬، ‫ﺍﻟﻜﺒﻴﺴﻲ‬


Al Manhal Collections (www.almanhal.com) - 19/11/2018 User: @ Saudi Digital Library
Copyright © ‫ﺩﺍﺭ ﻭﺍﺋﻞ ﻟﻠﻨﺸﺮ ﻭ ﺍﻟﺘﻮﺯﻳﻊ‬. All right reserved.
May not be reproduced in any form without permission from the publisher, except fair uses permitted under applicable
copyright law.
https://platform.almanhal.com/Details/Book/105
‫ﺍﻟﺸﺎﻣﻞ ﻓﻲ ﻣﺒﺎﺩﺉ ﺍﻟﻤﺤﺎﺳﺒﺔ‬

‫ ﻋﺒﺪ ﺍﻟﺴﺘﺎﺭ‬، ‫ﺍﻟﻜﺒﻴﺴﻲ‬


Al Manhal Collections (www.almanhal.com) - 19/11/2018 User: @ Saudi Digital Library
Copyright © ‫ﺩﺍﺭ ﻭﺍﺋﻞ ﻟﻠﻨﺸﺮ ﻭ ﺍﻟﺘﻮﺯﻳﻊ‬. All right reserved.
May not be reproduced in any form without permission from the publisher, except fair uses permitted under applicable
copyright law.
https://platform.almanhal.com/Details/Book/105
‫ﺍﻟﺸﺎﻣﻞ ﻓﻲ ﻣﺒﺎﺩﺉ ﺍﻟﻤﺤﺎﺳﺒﺔ‬

‫ ﻋﺒﺪ ﺍﻟﺴﺘﺎﺭ‬، ‫ﺍﻟﻜﺒﻴﺴﻲ‬


Al Manhal Collections (www.almanhal.com) - 19/11/2018 User: @ Saudi Digital Library
Copyright © ‫ﺩﺍﺭ ﻭﺍﺋﻞ ﻟﻠﻨﺸﺮ ﻭ ﺍﻟﺘﻮﺯﻳﻊ‬. All right reserved.
May not be reproduced in any form without permission from the publisher, except fair uses permitted under applicable
copyright law.
https://platform.almanhal.com/Details/Book/105
‫ﺍﻟﺸﺎﻣﻞ ﻓﻲ ﻣﺒﺎﺩﺉ ﺍﻟﻤﺤﺎﺳﺒﺔ‬

‫ ﻋﺒﺪ ﺍﻟﺴﺘﺎﺭ‬، ‫ﺍﻟﻜﺒﻴﺴﻲ‬


Al Manhal Collections (www.almanhal.com) - 19/11/2018 User: @ Saudi Digital Library
Copyright © ‫ﺩﺍﺭ ﻭﺍﺋﻞ ﻟﻠﻨﺸﺮ ﻭ ﺍﻟﺘﻮﺯﻳﻊ‬. All right reserved.
May not be reproduced in any form without permission from the publisher, except fair uses permitted under applicable
copyright law.
https://platform.almanhal.com/Details/Book/105
‫ﺍﻟﺸﺎﻣﻞ ﻓﻲ ﻣﺒﺎﺩﺉ ﺍﻟﻤﺤﺎﺳﺒﺔ‬

‫ ﻋﺒﺪ ﺍﻟﺴﺘﺎﺭ‬، ‫ﺍﻟﻜﺒﻴﺴﻲ‬


Al Manhal Collections (www.almanhal.com) - 19/11/2018 User: @ Saudi Digital Library
Copyright © ‫ﺩﺍﺭ ﻭﺍﺋﻞ ﻟﻠﻨﺸﺮ ﻭ ﺍﻟﺘﻮﺯﻳﻊ‬. All right reserved.
May not be reproduced in any form without permission from the publisher, except fair uses permitted under applicable
copyright law.
https://platform.almanhal.com/Details/Book/105
‫ﺍﻟﺸﺎﻣﻞ ﻓﻲ ﻣﺒﺎﺩﺉ ﺍﻟﻤﺤﺎﺳﺒﺔ‬

‫ ﻋﺒﺪ ﺍﻟﺴﺘﺎﺭ‬، ‫ﺍﻟﻜﺒﻴﺴﻲ‬


Al Manhal Collections (www.almanhal.com) - 19/11/2018 User: @ Saudi Digital Library
Copyright © ‫ﺩﺍﺭ ﻭﺍﺋﻞ ﻟﻠﻨﺸﺮ ﻭ ﺍﻟﺘﻮﺯﻳﻊ‬. All right reserved.
May not be reproduced in any form without permission from the publisher, except fair uses permitted under applicable
copyright law.
https://platform.almanhal.com/Details/Book/105
‫ﺍﻟﺸﺎﻣﻞ ﻓﻲ ﻣﺒﺎﺩﺉ ﺍﻟﻤﺤﺎﺳﺒﺔ‬

‫ ﻋﺒﺪ ﺍﻟﺴﺘﺎﺭ‬، ‫ﺍﻟﻜﺒﻴﺴﻲ‬


Al Manhal Collections (www.almanhal.com) - 19/11/2018 User: @ Saudi Digital Library
Copyright © ‫ﺩﺍﺭ ﻭﺍﺋﻞ ﻟﻠﻨﺸﺮ ﻭ ﺍﻟﺘﻮﺯﻳﻊ‬. All right reserved.
May not be reproduced in any form without permission from the publisher, except fair uses permitted under applicable
copyright law.
https://platform.almanhal.com/Details/Book/105
‫ﺍﻟﺸﺎﻣﻞ ﻓﻲ ﻣﺒﺎﺩﺉ ﺍﻟﻤﺤﺎﺳﺒﺔ‬

‫ ﻋﺒﺪ ﺍﻟﺴﺘﺎﺭ‬، ‫ﺍﻟﻜﺒﻴﺴﻲ‬


Al Manhal Collections (www.almanhal.com) - 19/11/2018 User: @ Saudi Digital Library
Copyright © ‫ﺩﺍﺭ ﻭﺍﺋﻞ ﻟﻠﻨﺸﺮ ﻭ ﺍﻟﺘﻮﺯﻳﻊ‬. All right reserved.
May not be reproduced in any form without permission from the publisher, except fair uses permitted under applicable
copyright law.
https://platform.almanhal.com/Details/Book/105
‫ﺍﻟﺸﺎﻣﻞ ﻓﻲ ﻣﺒﺎﺩﺉ ﺍﻟﻤﺤﺎﺳﺒﺔ‬

‫ ﻋﺒﺪ ﺍﻟﺴﺘﺎﺭ‬، ‫ﺍﻟﻜﺒﻴﺴﻲ‬


Al Manhal Collections (www.almanhal.com) - 19/11/2018 User: @ Saudi Digital Library
Copyright © ‫ﺩﺍﺭ ﻭﺍﺋﻞ ﻟﻠﻨﺸﺮ ﻭ ﺍﻟﺘﻮﺯﻳﻊ‬. All right reserved.
May not be reproduced in any form without permission from the publisher, except fair uses permitted under applicable
copyright law.
https://platform.almanhal.com/Details/Book/105
‫ﺍﻟﺸﺎﻣﻞ ﻓﻲ ﻣﺒﺎﺩﺉ ﺍﻟﻤﺤﺎﺳﺒﺔ‬

‫ ﻋﺒﺪ ﺍﻟﺴﺘﺎﺭ‬، ‫ﺍﻟﻜﺒﻴﺴﻲ‬


Al Manhal Collections (www.almanhal.com) - 19/11/2018 User: @ Saudi Digital Library
Copyright © ‫ﺩﺍﺭ ﻭﺍﺋﻞ ﻟﻠﻨﺸﺮ ﻭ ﺍﻟﺘﻮﺯﻳﻊ‬. All right reserved.
May not be reproduced in any form without permission from the publisher, except fair uses permitted under applicable
copyright law.
https://platform.almanhal.com/Details/Book/105
‫ﺍﻟﺸﺎﻣﻞ ﻓﻲ ﻣﺒﺎﺩﺉ ﺍﻟﻤﺤﺎﺳﺒﺔ‬

‫ ﻋﺒﺪ ﺍﻟﺴﺘﺎﺭ‬، ‫ﺍﻟﻜﺒﻴﺴﻲ‬


Al Manhal Collections (www.almanhal.com) - 19/11/2018 User: @ Saudi Digital Library
Copyright © ‫ﺩﺍﺭ ﻭﺍﺋﻞ ﻟﻠﻨﺸﺮ ﻭ ﺍﻟﺘﻮﺯﻳﻊ‬. All right reserved.
May not be reproduced in any form without permission from the publisher, except fair uses permitted under applicable
copyright law.
https://platform.almanhal.com/Details/Book/105
‫ﺍﻟﺸﺎﻣﻞ ﻓﻲ ﻣﺒﺎﺩﺉ ﺍﻟﻤﺤﺎﺳﺒﺔ‬

‫ ﻋﺒﺪ ﺍﻟﺴﺘﺎﺭ‬، ‫ﺍﻟﻜﺒﻴﺴﻲ‬


Al Manhal Collections (www.almanhal.com) - 19/11/2018 User: @ Saudi Digital Library
Copyright © ‫ﺩﺍﺭ ﻭﺍﺋﻞ ﻟﻠﻨﺸﺮ ﻭ ﺍﻟﺘﻮﺯﻳﻊ‬. All right reserved.
May not be reproduced in any form without permission from the publisher, except fair uses permitted under applicable
copyright law.
https://platform.almanhal.com/Details/Book/105
‫ﺍﻟﺸﺎﻣﻞ ﻓﻲ ﻣﺒﺎﺩﺉ ﺍﻟﻤﺤﺎﺳﺒﺔ‬

‫ ﻋﺒﺪ ﺍﻟﺴﺘﺎﺭ‬، ‫ﺍﻟﻜﺒﻴﺴﻲ‬


Al Manhal Collections (www.almanhal.com) - 19/11/2018 User: @ Saudi Digital Library
Copyright © ‫ﺩﺍﺭ ﻭﺍﺋﻞ ﻟﻠﻨﺸﺮ ﻭ ﺍﻟﺘﻮﺯﻳﻊ‬. All right reserved.
May not be reproduced in any form without permission from the publisher, except fair uses permitted under applicable
copyright law.
https://platform.almanhal.com/Details/Book/105
‫ﺍﻟﺸﺎﻣﻞ ﻓﻲ ﻣﺒﺎﺩﺉ ﺍﻟﻤﺤﺎﺳﺒﺔ‬

‫ ﻋﺒﺪ ﺍﻟﺴﺘﺎﺭ‬، ‫ﺍﻟﻜﺒﻴﺴﻲ‬


Al Manhal Collections (www.almanhal.com) - 19/11/2018 User: @ Saudi Digital Library
Copyright © ‫ﺩﺍﺭ ﻭﺍﺋﻞ ﻟﻠﻨﺸﺮ ﻭ ﺍﻟﺘﻮﺯﻳﻊ‬. All right reserved.
May not be reproduced in any form without permission from the publisher, except fair uses permitted under applicable
copyright law.
https://platform.almanhal.com/Details/Book/105
‫ﺍﻟﺸﺎﻣﻞ ﻓﻲ ﻣﺒﺎﺩﺉ ﺍﻟﻤﺤﺎﺳﺒﺔ‬

‫ ﻋﺒﺪ ﺍﻟﺴﺘﺎﺭ‬، ‫ﺍﻟﻜﺒﻴﺴﻲ‬


Al Manhal Collections (www.almanhal.com) - 19/11/2018 User: @ Saudi Digital Library
Copyright © ‫ﺩﺍﺭ ﻭﺍﺋﻞ ﻟﻠﻨﺸﺮ ﻭ ﺍﻟﺘﻮﺯﻳﻊ‬. All right reserved.
May not be reproduced in any form without permission from the publisher, except fair uses permitted under applicable
copyright law.
https://platform.almanhal.com/Details/Book/105
‫ﺍﻟﺸﺎﻣﻞ ﻓﻲ ﻣﺒﺎﺩﺉ ﺍﻟﻤﺤﺎﺳﺒﺔ‬

‫ ﻋﺒﺪ ﺍﻟﺴﺘﺎﺭ‬، ‫ﺍﻟﻜﺒﻴﺴﻲ‬


Al Manhal Collections (www.almanhal.com) - 19/11/2018 User: @ Saudi Digital Library
Copyright © ‫ﺩﺍﺭ ﻭﺍﺋﻞ ﻟﻠﻨﺸﺮ ﻭ ﺍﻟﺘﻮﺯﻳﻊ‬. All right reserved.
May not be reproduced in any form without permission from the publisher, except fair uses permitted under applicable
copyright law.
https://platform.almanhal.com/Details/Book/105
‫ﺍﻟﺸﺎﻣﻞ ﻓﻲ ﻣﺒﺎﺩﺉ ﺍﻟﻤﺤﺎﺳﺒﺔ‬

‫ ﻋﺒﺪ ﺍﻟﺴﺘﺎﺭ‬، ‫ﺍﻟﻜﺒﻴﺴﻲ‬


Al Manhal Collections (www.almanhal.com) - 19/11/2018 User: @ Saudi Digital Library
Copyright © ‫ﺩﺍﺭ ﻭﺍﺋﻞ ﻟﻠﻨﺸﺮ ﻭ ﺍﻟﺘﻮﺯﻳﻊ‬. All right reserved.
May not be reproduced in any form without permission from the publisher, except fair uses permitted under applicable
copyright law.
https://platform.almanhal.com/Details/Book/105
‫ﺍﻟﺸﺎﻣﻞ ﻓﻲ ﻣﺒﺎﺩﺉ ﺍﻟﻤﺤﺎﺳﺒﺔ‬

‫ ﻋﺒﺪ ﺍﻟﺴﺘﺎﺭ‬، ‫ﺍﻟﻜﺒﻴﺴﻲ‬


Al Manhal Collections (www.almanhal.com) - 19/11/2018 User: @ Saudi Digital Library
Copyright © ‫ﺩﺍﺭ ﻭﺍﺋﻞ ﻟﻠﻨﺸﺮ ﻭ ﺍﻟﺘﻮﺯﻳﻊ‬. All right reserved.
May not be reproduced in any form without permission from the publisher, except fair uses permitted under applicable
copyright law.
https://platform.almanhal.com/Details/Book/105
‫ﺍﻟﺸﺎﻣﻞ ﻓﻲ ﻣﺒﺎﺩﺉ ﺍﻟﻤﺤﺎﺳﺒﺔ‬

‫ ﻋﺒﺪ ﺍﻟﺴﺘﺎﺭ‬، ‫ﺍﻟﻜﺒﻴﺴﻲ‬


Al Manhal Collections (www.almanhal.com) - 19/11/2018 User: @ Saudi Digital Library
Copyright © ‫ﺩﺍﺭ ﻭﺍﺋﻞ ﻟﻠﻨﺸﺮ ﻭ ﺍﻟﺘﻮﺯﻳﻊ‬. All right reserved.
May not be reproduced in any form without permission from the publisher, except fair uses permitted under applicable
copyright law.
https://platform.almanhal.com/Details/Book/105
‫ﺍﻟﺸﺎﻣﻞ ﻓﻲ ﻣﺒﺎﺩﺉ ﺍﻟﻤﺤﺎﺳﺒﺔ‬

‫ ﻋﺒﺪ ﺍﻟﺴﺘﺎﺭ‬، ‫ﺍﻟﻜﺒﻴﺴﻲ‬


Al Manhal Collections (www.almanhal.com) - 19/11/2018 User: @ Saudi Digital Library
Copyright © ‫ﺩﺍﺭ ﻭﺍﺋﻞ ﻟﻠﻨﺸﺮ ﻭ ﺍﻟﺘﻮﺯﻳﻊ‬. All right reserved.
May not be reproduced in any form without permission from the publisher, except fair uses permitted under applicable
copyright law.
https://platform.almanhal.com/Details/Book/105
‫ﺍﻟﺸﺎﻣﻞ ﻓﻲ ﻣﺒﺎﺩﺉ ﺍﻟﻤﺤﺎﺳﺒﺔ‬

‫ ﻋﺒﺪ ﺍﻟﺴﺘﺎﺭ‬، ‫ﺍﻟﻜﺒﻴﺴﻲ‬


Al Manhal Collections (www.almanhal.com) - 19/11/2018 User: @ Saudi Digital Library
Copyright © ‫ﺩﺍﺭ ﻭﺍﺋﻞ ﻟﻠﻨﺸﺮ ﻭ ﺍﻟﺘﻮﺯﻳﻊ‬. All right reserved.
May not be reproduced in any form without permission from the publisher, except fair uses permitted under applicable
copyright law.
https://platform.almanhal.com/Details/Book/105
‫ﺍﻟﺸﺎﻣﻞ ﻓﻲ ﻣﺒﺎﺩﺉ ﺍﻟﻤﺤﺎﺳﺒﺔ‬

‫ ﻋﺒﺪ ﺍﻟﺴﺘﺎﺭ‬، ‫ﺍﻟﻜﺒﻴﺴﻲ‬


Al Manhal Collections (www.almanhal.com) - 19/11/2018 User: @ Saudi Digital Library
Copyright © ‫ﺩﺍﺭ ﻭﺍﺋﻞ ﻟﻠﻨﺸﺮ ﻭ ﺍﻟﺘﻮﺯﻳﻊ‬. All right reserved.
May not be reproduced in any form without permission from the publisher, except fair uses permitted under applicable
copyright law.
https://platform.almanhal.com/Details/Book/105
‫ﺍﻟﺸﺎﻣﻞ ﻓﻲ ﻣﺒﺎﺩﺉ ﺍﻟﻤﺤﺎﺳﺒﺔ‬

‫ ﻋﺒﺪ ﺍﻟﺴﺘﺎﺭ‬، ‫ﺍﻟﻜﺒﻴﺴﻲ‬


Al Manhal Collections (www.almanhal.com) - 19/11/2018 User: @ Saudi Digital Library
Copyright © ‫ﺩﺍﺭ ﻭﺍﺋﻞ ﻟﻠﻨﺸﺮ ﻭ ﺍﻟﺘﻮﺯﻳﻊ‬. All right reserved.
May not be reproduced in any form without permission from the publisher, except fair uses permitted under applicable
copyright law.
https://platform.almanhal.com/Details/Book/105
‫ﺍﻟﺸﺎﻣﻞ ﻓﻲ ﻣﺒﺎﺩﺉ ﺍﻟﻤﺤﺎﺳﺒﺔ‬

‫ ﻋﺒﺪ ﺍﻟﺴﺘﺎﺭ‬، ‫ﺍﻟﻜﺒﻴﺴﻲ‬


Al Manhal Collections (www.almanhal.com) - 19/11/2018 User: @ Saudi Digital Library
Copyright © ‫ﺩﺍﺭ ﻭﺍﺋﻞ ﻟﻠﻨﺸﺮ ﻭ ﺍﻟﺘﻮﺯﻳﻊ‬. All right reserved.
May not be reproduced in any form without permission from the publisher, except fair uses permitted under applicable
copyright law.
https://platform.almanhal.com/Details/Book/105
‫ﺍﻟﺸﺎﻣﻞ ﻓﻲ ﻣﺒﺎﺩﺉ ﺍﻟﻤﺤﺎﺳﺒﺔ‬

‫ ﻋﺒﺪ ﺍﻟﺴﺘﺎﺭ‬، ‫ﺍﻟﻜﺒﻴﺴﻲ‬


Al Manhal Collections (www.almanhal.com) - 19/11/2018 User: @ Saudi Digital Library
Copyright © ‫ﺩﺍﺭ ﻭﺍﺋﻞ ﻟﻠﻨﺸﺮ ﻭ ﺍﻟﺘﻮﺯﻳﻊ‬. All right reserved.
May not be reproduced in any form without permission from the publisher, except fair uses permitted under applicable
copyright law.
https://platform.almanhal.com/Details/Book/105

You might also like