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العلوم والمعارف والتقنية.
العلوم والمعارف والتقنية

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العلوم والمعارف والتقنية
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اٌرحب بكم أنا أحمد دحان في مدونة العلوم والمعارف والتقنية التي اتمنى ان تجدوا فيها كل ما تبحثون عنه من مراجع او دروس ومحاضرات ومعلومات في شتى العلوم المالية والمصرفية والتجارية وعلوم التسيير وانتهز هذه الفرصة لأقدم لكم هـديـة متواضعة اتمنى ان تقبلوها ، هذه الهدية هي ثمرة سنوات من التحصيل العلمي وحصيلة سنوات من الخبرة العملية بلورت كل ذلك في تطبيق محاسبي تم فيه تلخيص اهم الاسئلة الخاصة باختبارات زمالة المحاسبين مع اجاباتها ،، تتمثل هديتكم في تطبيق محاسبي يعمل على انظمة اندرويد و انظمة ايفون ios ،، حيث يمكنكم تحميل التطبيق من خلال الضغط على روابط التحميل المشار اليها فيما يلي :-
لتحميل تطبيق اختبارات زمالة المحاسبين للتحميل على انظمة الاندرويد من هنا واجهزة ios من هنا
التطبيق يشتمل على اسئلة اختبارات المحاسبين القانونيين مع الاجابة ويشمل التطبيق ايضا على اسئلة العديد من الشهادات المحاسبية المهنية منها
socpa,cma,cia,ifrs,cfa,acca ,and more
للتحميل على ios من هنا ، للتحميل للاندرويد من هنا

hock cma 2017 Edition cma Preparatory Program cma part 1 Volume 1: Sections A – C Financial Reporting, Planning, Performance, and Control cma books منهج المحاسب الاداري المعتمد الجزء الاول اصدار 2017

Dear Future cma:
Welcome to HOCK international! You have made a wonderful commitment to yourself
and your profession by choosing to pursue this prestigious credential. The process of
certification is an important one that demonstrates your skills, knowledge, and
commitment to your work.
We are honored that you have chosen HOCK as your partner in this process. We know
that this is a great responsibility, and it is our goal to make this 
process as efficient as hock cma schedule.  cma books Your personalized plan can also be emailed to you at the beginning of
each week.


Table of Contents
Introduction to cma part 1 ............................................................................................... 1
Section A – External Financial Reporting Decisions ...................................................... 3
Users of Financial Information 3
The Financial Statements 4
Differences Between IFRS and US GAAP 4
1) The Balance Sheet (Statement of Financial Position) 5
2) The Income Statement 11
3) The Statement of Cash Flows (SCF) 16
Preparation of a Statement of Cash Flows Using the Indirect Method 21
4) Statement of Comprehensive Income 30
5) Statement of Changes in Stockholders’ Equity 31
Limitations of Financial Statements in General 32
Recognition, Measurement, Valuation, and Disclosure ............................................... 33
Basic Accounting Principles 33
Specific Elements of the Financial Statements 35
1a) Cash ............................................................................................................................ 36
Cash Equivalents 36
1b) Accounts Receivable ................................................................................................ 37
Valuing Accounts Receivable 37
Factoring: Using Receivables as an Immediate Source of Cash 45
1c) Inventory .................................................................................................................... 50
Valuing the Inventory When It Is Purchased 50
Which Goods Are Included in Inventory 51
Costs Included in Inventory 52
Determining Which Item Is Sold: Cost Flow Assumptions 52
Effect of the Different Methods 56
The Frequency of Determining Inventory Balances 56
The Physical Inventory Count 62
Errors in Inventory 63
Recognizing Permanent Declines through the Lower of Cost or Market (LCM) 64
1d) Investments ............................................................................................................... 67
1e) Fixed Assets .............................................................................................................. 72
Initial Recording of the Fixed Asset 72
Depreciation 73
Net Book Value of Fixed Assets 73
Calculation of Depreciation 73
Depreciation Methods 73
Depreciating Entire Groups of Assets 76
Which Method of Depreciation is Best? 76
Impairment of Long-Lived Assets to be Held and Used 77
Disposals of Long-Lived Assets 78
1f) Intangible Assets ....................................................................................................... 82
Initial Recording of Intangible Asset 82
Amortization of Intangibles 82
Impairment of Limited-Life Intangible Assets 83
Impairment of Indefinite-Lived Intangible Assets Other Than Goodwill 83
Goodwill and the Impairment of Goodwill 84
2) Valuation of Liabilities ................................................................................................ 86
2a) Reclassification of Short-term Debt ........................................................................ 86
2b) Warranties ................................................................................................................. 86
1) Expense Warranties 86
2) Sales Warranties 87
2c) Off-Balance Sheet Financing .................................................................................... 88
2d) Accounting for Income Taxes .................................................................................. 89
Book Income, Taxable Income, and Deferred Taxes 90
Temporary Timing Differences 92
Presentation on the Income Statement 94
Calculating the Deferred Tax Asset (DTA) or Deferred Tax Liability (DTL) 95
Presentation of Deferred Tax Assets and Liabilities on the Balance Sheet 98
Permanent Timing Differences 100
Treatment hock cma of Net Operating Losses 101
2e) Accounting for Leases ............................................................................................ 103
The Two Categories of Leases 103
Determining If the Lease Is Capital or Operating by the Lessee 104
3) Equity Transactions .................................................................................................. 105
Corporate Shareholders’ Equity 105
Preferred Stock 110
Share Issuance Costs 112
Retained Earnings 112
Treasury Stock 113
Classification of Shares 113
4) Revenue Recognition and Income Measurement ................................................... 115
4a) Revenue Recognized at the Completion of Production 115
4b) Installment Method of Profit Recognition 116
4c) Cost Recovery Method of Profit Recognition 119
4d) Revenue Recognition When the Right of Return
4g) Deposit Method 121
4h) Long-Term Contracts 121
Journal Entries for Long-Term Contracts 124
Section B – Planning, Budgeting and Forecasting ..................................................... 130
Strategic Planning ......................................................................................................... 131
Planning in Order to Achieve Superior Performance 131
Types of Plans and General Principles 133
The Strategic Planning Process 136
Other Planning Tools and Techniques 166
Characteristics of Successful Strategic Plans 170
Budgeting Concepts ...................................................................................................... 171
The Relationship Among Planning, Budgeting, and Performance Evaluation 171
Advantages of Budgets 172
Time Frames for Budgets 174
Methods of Developing the Budget 175
Who Should Participate in the Budgeting Process  cma part 1

? 176
The Budget Development Process 177
Best Practice Guidelines for the Budget Process 178
Budgetary Slack and Its Impact on Goal Congruence 179
Responsibility Centers and Controllable Costs 180
Standard Costs Used in Budgeting 181
Budget Methodologies .................................................................................................. 190
The Budgeting Cycle 190
Budget/Profit Planning Manual 190
The Annual/Master Budget or Profit Plan 192
The Master Budget 192
Development of the Master Budget 194
Flexible Budgets 209
Other Types of Budgets ................................................................................................ 212
Project Budgeting 212
Activity-Based Budgeting (ABB) 213
Zero-Based Budgeting versus Incremental Budgeting 217
Continuous (Rolling) Budgets 217
Ongoing Budget Reports .............................................................................................. 218
Answering Budgeting Exam Questions cma exam

 ....................................................................... 219
Flexible Budgeting Questions 220
Units to Produce / Purchase Questions 222
Cash Flow Questions 226
Forecasting Techniques ............................................................................................... 228
Using Regression Analysis in Forecasting 228
Using Probability Concepts in Forecasting 249
Using Learning Curves in Forecasting 255
Top-Level Planning and Analysis ................................................................................ 263
Pro Forma Financial Statements 263
Forecasting for Planning 264
Analysis of Pro Forma Financial Statements 274
Other Uses of Pro Forma Financial Statements 276
Section C – Performance Management ....................................................................... 277
Cost and Variance Measures ........................................................................................ 278
Determining the Level of Activity for Standard Costs 279
Sources of Standards 279
Variance Analysis Concepts ........................................................................................ 281
“Levels” in   cma riyadh Variance Analysis 281
Static Budget Variances vs. Flexible Budget Variances 281
Manufacturing Input Variances .................................................................................... 288
The Difference cma riyadh   Between Sales Variances and Production Variances 288
What Causes Manufacturing Input Variances? 289
Direct Materials Variances 290
Direct Labor Variances 297
More than One Material Input or One Labor Class 300
Factory Overhead Variances 308
Sales Variances    cma egypt

.......................................................................................................... 329
Sales Variances for a Single Product Firm 332
Sales Variances When More than One Product is Sold 335
Variances Example Using Contribution Margin 342
Market Variances ........................................................................................................... 346
Variance Analysis for a Service Company  cma egypt .................................................................. 349
Responsibility Centers and Reporting Segments ...................................................... 350
Evaluating the Manager vs. Evaluating the Business Unit 351
Allocation of Common Costs 352
The Contribution Income Statement Approach  cma ksa to Evaluation 355
Transfer Pricing 358
Performance Measures ................................................................................................. 370
Strategic Issues in Performance Measurement 370
Performance Measurement 371
Appendix A: Variance Report for a Company   cma ksa Selling Two Products ........................ 393
Answers to Questions ................................................................................................... 397


زوارنا الكرام : رجاء خاص الاشتراك في قنواتنا المحاسبية من خلال علامات الاشتراك المبينة في السطور التالية او من خلال مربع القناة الظاهر في القائمة الجانبية مع جزيل شكري وامتناني العظيم لكم ،،، اشتراككم حافز لنا لتقديم الافضل وحتى يصلكم كل جديد
  
  
شكرا لك .. الى اللقاء 
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لكم كل الود والتقدير من : احمد دحان

مع تحيات: احمد دحان

يمني الجنسية من مدينة صنعاء ومقيم في صنعاء ماستر محاسبة محاضر ومستشار مالي اهدف الى نشر العلوم المحاسبية والادارية والاقتصادية بكل الامكانيات والوسائل المتاحة لنبني جيلا محاسبيا وادارياً متمكن ومبدع يعمل بجد واخلاص ومهنية عالية على اسس علمية متينة بما يعود من ذلك بالنفع على امتنا العربية والاسلامية والنهوض بالاقتصاد والحد من البطالة .

جميع الحقوق محفوظة

العلوم والمعارف والتقنية.

2018