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2023 21 1444
2023 22
2023
2
2023
3
2023
سا
3
10 – 4
11
12 01
12 1 1
12 2 1
12 02
12 1 2
13 2 2
13 03
14 – 13 1 3
15 – 14 2 3
15 3 3
16 – 15 4 3
16 04
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18
18 01
18 1 1
18 2 1
18 3 1
18 02
19 – 18 1 2
19 2 2
19 3 2
4
2023
19 03
19 1 3
20 – 19 2 3
20 04
20 1 4
20 2 4
21 3 4
21 05
21 1 5
21 2 5
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21 01
21 1 1
22 2 1
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23 03
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23 04
23 1 4
24 – 23 2 4
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25 7 4
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2023
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25 3 5
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27
27 01
27 1 1
27 2 1
27 3 1
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27 1 1 2
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28 2 2
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29 3 2 2
29 4 2 2
29 5 2 2
29 6 2 2
29 7 2 2
29 8 2 2
30 9 2 2
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30 01
30 1 1
30 2 1
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2023
30 02
30 1 2
30 1 1 2
31 2 1 2
31 2 2
31 1 2 2
31 2 2 2
32 3 2
32 1 3 2
32 2 3 2
32 3 3 2
33 – 32 4 3 2
33 03
33 1 3
33 2 3
34 – 33 3 3
34 4 3
34 5 3
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34 01
34 1 1
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36 01
36 1 1
36 2 1
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2023
36
36 01
36 1 1
36 2 1
37 3 1
38
39
39 01
39 1 1
39 2 1
39 02
39 1 2
40 2 2
40 3 2
40
40 01
40 1 1
40 2 1
40
40 01
41 – 40 1 1
41 2 1
41 02
41 1 2
41 2 2
41 3 2
42
42 01
42 1 1
42 2 1
8
2023
42
42 01
42 1 1
42 2 1
43 02
43 1 2
43 2 2
43 03
43 1 3
43 2 3
44
45
45 01
45 1 1
45 1 1 1
46 – 45 2 1 1
46 2 1
46 1 2 1
46 2 2 1
47 3 1
47 1 3 1
47 2 3 1
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47 01
48 02
48 03
48 1 3
48 2 3
49
50
50 1
50 2
9
2023
50
50 1
51 – 50 2
10
2023
11
2023
01
-1 / 1اﻟﻤﺮﺟﻌﻴﺔ اﻟﺘﺸﺮﻳﻌﻴﺔ اﻟﻤﺘﻌﻠﻘﺔ ﺑﻘﻮاﻋﺪ اﻟﻤﺤﺎﺳﺒﺔ اﻟﻌﻤﻮﻣﻴﺔ واﻟﺘﺴﻴﻴﺮ اﻟﻤﺎﻟﻲ:
1
02
15 – 18
2023 21 07 – 23 2018 2
12
2023
03
2023 21 07 – 23
03
1
07 – 23
2023 21
3
13
2023
2
3
08
1
2023 21 07 – 23 24
3
3
4
5
6
7
21 07 – 23
2023
14
2023
8
10
1
2
3
4
5
21 07 – 23
2023
6
2023 21 07 – 23
7
8
9
10
04
1
2
3
15
2023
04
2023 21 07 – 23
4
5
6
2023 21 07 – 23
7
31 9
10
2023 21 07 – 23
16
2023
17
2023
01
02
18
2023
03
– 1 / 3ﻣﺎ ﻫﻲ أﺻﻨﺎف اﻻﻣﺮﻳﻦ ﺑﺎﻟﺼﺮف:
1
2
3
– 2 / 3ﺗﺤﺪﻳﺪ ﺻﻔﺔ اﻻﻣﺮﻳﻦ ﺑﺎﻟﺼﺮف اﻟﺮﺋﻴﺴﻴﻴﻦ:
19
2023
04
07 – 23 11 09
2023 21
– 1 / 4اﻹﺳﺘﺨﻼف ﻓﻲ ﺣﺎﻟﺔ اﻟﻐﻴﺎب أو وﻗﻮع اﻟﻤﺎﻧﻊ:
1
20
2023
2
05
– 1 / 5ﻛﻴﻔﻴﺎت ﺗﻔﻮﻳﺾ اﻹﻣﻀﺎء:
3
01
8
21
2023
02
2023 21 07 – 23 18
1
2
3
22
2023
03
– 1 / 3ﺗﻌﺮﻳﻒ وﻛﺎﻻت اﻹﻳﺮادات و /أو اﻟﻨﻔﻘﺎت:
4
04
– 1 / 4ﻣﺎ ﻫﻮ اﻹﻟﺘﺰام اﻟﺬي ﻳﻘﻊ ﻋﻠﻰ ﻋﺎﺗﻖ اﻟﻤﺤﺎﺳﺐ اﻟﻌﻤﻮﻣﻲ:
23
2023
24
2023
27 26
2023 21 07 – 23
05
– 1 / 5ﻛﻴﻔﻴﺎت إﻧﻬﺎء ﻣﻬﺎم اﻟﻤﺤﺎﺳﺐ اﻟﻌﻤﻮﻣﻲ:
25
2023
26
2023
01
– 1 / 1ﻣﺎ اﻟﻤﻘﺼﻮد ﺑﺎﻹﻳﺮاد:
27
2023
41 38
2023 21 07 23
1
2
3
21 07 – 23 50
2023
5
1
21 07 – 23
2023
5
2023 21 07 – 23 42 -
28
2023
2
2023 21 07 – 23
07 – 23
2023 21
– 8 / 2 / 2ﻣﺎ ﻳﺠﺐ ﻋﻠﻰ اﻟﻤﺤﺎﺳﺐ اﻟﻌﻤﻮﻣﻲ ﻗﺒﻞ اﻟﻘﻴﺎم ﺑﺄي ﻋﻤﻠﻴﺔ دﻓﻊ:
07 – 23
2023 21
29
2023
07 – 23
2023 21
01
– 1 / 1ﻗﺎﻋﺪة ﺗﺤﺪﻳﺪ اﻟﻨﻔﻘﺎت اﻟﻌﻤﻮﻣﻴﺔ:
02
2023 21 07 – 23
55
2023 21 07 – 23
30
2023
1
2
3
6
31
2023
07 – 23
2023 21
– 2 / 3 / 2ﻣﺎ ﻫﻲ اﻟﺠﻬﺔ اﻟﺘﻲ ﺗﺘﺤﻤﻞ اﻟﻤﺴﺆوﻟﻴﺔ ﻓﻲ ﺣﺎل دﻓﻊ اﻟﻨﻔﻘﺔ اﻟﻌﻤﻮﻣﻴﺔ ﻋﻦ ﻃﺮﻳﻖ
اﻟﺘﺴﺨﻴﺮ:
62
32
2023
03
– 1 / 3ﻣﺘﻰ ﺗﺘﻘﺎدم وﺗﺴﻘﻂ ﻧﻬﺎﺋﻴﺎ اﻟﺪﻳﻮن اﻟﻤﺴﺘﺤﻘﺔ ﻟﻔﺎﺋﺪة اﻟﻐﻴﺮ:
4
4
4
33
2023
01
– 1 / 1ﻣﺎ ﻫﻲ اﻟﻌﻤﻠﻴﺎت اﻟﺘﻲ ﺗﺪون ﻓﻲ إﻃﺎر ﻋﻤﻠﻴﺎت اﻟﺨﺰﻳﻨﺔ:
34
2023
– 4 / 1ﻣُﺘﻌﺎﻣﻠﻮا اﻟﺨﺰﻳﻨﺔ:
7
69
35
2023
01
– 1 / 1ﺗﺸﻜﻴﻞ ﻣُﻤﺘﻠﻜﺎت اﻷﺷﺨﺎص اﻟﻤﻌﻨﻮﻳﺔ:
07 – 23
2023 21
1
2
01
– 1 / 1اﻟﻤﺮﺟﻌﻴﺔ اﻟﺘﺸﺮﻳﻌﻴﺔ ﻟﺘﺒﺮﻳﺮ ﻋﻤﻠﻴﺎت اﻹﻳﺮادات واﻟﻨﻔﻘﺎت واﻟﺨﺰﻳﻨﺔ:
36
2023
10
37
2023
38
2023
01
– 1 / 1ﻣﻮﺿﻮع اﻟﻤﺤﺎﺳﺒﺔ اﻟﻌﻤﻮﻣﻴﺔ:
02
– 1 / 2ﻣﺴﻚ اﻟﻤﺤﺎﺳﺒﺔ اﻟﻌﻤﻮﻣﻴﺔ ﺑﻮاﺳﻄﺔ ﻧﻈﺎم ﻣﻌﻠﻮﻣﺎت:
39
2023
01
– 1 / 1أﻗﺴﺎم اﻟﻤﺤﺎﺳﺒﺔ اﻟﻤﻴﺰاﻧﻴﺎﺗﻴﺔ:
01
– 1 / 1ﻣﻀﻤُﻮن اﻟﻤﺤﺎﺳﺒﺔ اﻟﻌﺎﻣﺔ:
40
2023
02
– 1 / 2ﻗﺎﻋﺪة اﻟﻤﺤﺎﺳﺒﺔ اﻟﻌﺎﻣﺔ:
07 – 23
2023 21
41
2023
01
– 1 / 1اﻟﻬﺪف ﻣﻦ ﻣﺤﺎﺳﺒﺔ ﺗﺤﻠﻴﻞ اﻟﺘﻜﺎﻟﻴﻒ:
01
– 1 / 1اﻟﺠﻬﺔ اﻟﻤﻜﻠﻔﺔ ﺑﺈﻋﺪاد اﻟﻘﻮاﺋﻢ اﻟﻤﺎﻟﻴﺔ وإﺳﺘﺨﺪﻣﺎﺗﻬﺎ:
42
2023
02
– 1 / 2اﻟﻬﺪفُ ﻣﻦ اﻟﺤﺴﺎب اﻟﻌﺎم ﻟﻠﺪوﻟﺔ:
03
– 1 / 3ﻗﻮاﻋﺪ ﺿﻤﺎن ﺣﺴﺎﺑﺎت اﻷﺷﺨﺎص اﻟﻤﻌﻨﻮﻳﺔ:
07 – 23
2023 21
07 – 23
2023 21
43
2023
44
2023
01
– 1 / 1اﻟﺮﻗﺎﺑﺔ اﻹدارﻳﺔ:
1
2
3
4
45
2023
9
– 2 / 1اﻟﺮﻗﺎﺑﺔ اﻟﻘﻀﺎﺋﻴﺔ:
10
2023 21 07 – 23 104
-10
46
2023
– 3 / 1اﻟﺮﻗﺎﺑﺔ اﻟﺒﺮﻟﻤﺎﻧﻴﺔ:
01
2023 21 07 – 23 112
47
2023
02
07 – 23 112 111 110
2023 21
03
– 1 / 3اﻟﺠﻬﺔ اﻟﺘﻲ ﻳﻤﻜﻨﻬﺎ ﻣﻨﺢ اﻹﺑﺮاء ﻣﻦ اﻟﻤﺴﺆوﻟﻴﺔ:
48
2023
49
2023
01
2023 21 07 – 23 114
02
2023 21 07 – 23 116
21 – 90
1990 15
15 21 – 90
1990
2023 21 07 – 23
01
2023 21 07 – 23
2023 25 42
1990 15 21 – 90
02
2023 21 07 – 23
50
2023
13 01
14 02
16 03
22 04
42 05
44 06
60 07
68 08
77 09
80 10
103 11
113 12
51