www.infotechaccountants.

com
Prof. Mohamed Sherif Tawfik

..

Email : [email protected]
http://mstawfik.tripod.com/sherif.htm
http://mstawfik.tripod.com/accountronic.htm
http://www.sherif_software.peachhost.com
(

012/ 2228987

76

2002/2001

www.infotechaccountants.com/phpBB2/index.php
page 1 of 41

www.infotechaccountants.com
Prof. Mohamed Sherif Tawfik

com.yahoo @mstawfik :Email

2002/2001

www.infotechaccountants.com/phpBB2/index.php
page 2 of 41

www.infotechaccountants.com
Prof. Mohamed Sherif Tawfik

( 62 :

www.infotechaccountants.com/phpBB2/index.php
page 3 of 41

www.infotechaccountants.com
Prof. Mohamed Sherif Tawfik

1/ 1

1 /1/1

2 /1/1

2/ 1

3/ 1

4/ 1

5/ 1

1 /5/1

2 /5/1

3 /5/1

4 /5/1

6/ 1

7/ 1

1 /7/1

2 /7/1

8/ 1

1/2

2/2
(

3/2

4/2

1 /4/2

2 /4/2

3 /4/2

4 /4/2

5/2

6/2
(

1 /6/2

2 /6/2

3 /6/2
(

7/2

8/2

www.infotechaccountants.com/phpBB2/index.php
page 4 of 41

www.infotechaccountants.com
Prof. Mohamed Sherif Tawfik

1/3

2/3

1 /2/3

2 /2/3

3/3

1 /3/3

(
)

2 /3/3

4/3

1 /4/3

2 /4/3

3 /4/3

5/3

6/3

1 /6/3

2 /6/3

7/3

1 /7/3

2 /7/3
(

3 /7/3

4 /7/3

5 /7/3

6 /7/3

7 /7/3

8 /7/3

9 /7/3

8/3

)
1/4
2/4

3/4
4/4
5/4

6/4
7/4

1 /2/4
(

2 /2/4

3 /2/4
(

1 /5/4
(

2 /5/4

3 /5/4

1 /7/4

2 /7/4

3 /7/4

4 /7/4
www.infotechaccountants.com/phpBB2/index.php
page 5 of 41

www.infotechaccountants.com
Prof. Mohamed Sherif Tawfik

1/4 /7/4

2/4 /7/4

3/4 /7/4

8/4

1/5

2/5

3/5

4/5

5/5

6/5

1 /6/5
(

2 /6/5

7/5

8/5

"

"

www.infotechaccountants.com/phpBB2/index.php
page 6 of 41

www.infotechaccountants.com
Prof. Mohamed Sherif Tawfik

Accounting Standards

Conceptual Framework

-:

www.infotechaccountants.com/phpBB2/index.php
page 7 of 41

www.infotechaccountants.com
Prof. Mohamed Sherif Tawfik

Windows

)Object Oriented Programming (OOP

".

"

2001

11

Positive

Theory
Computer Statistical

.Packages

.2001

11

-:

Conceptual Framework

CD

www.infotechaccountants.com/phpBB2/index.php
page 8 of 41

www.infotechaccountants.com
Prof. Mohamed Sherif Tawfik

WINDOWS

.(OOP

(Transparencies

Learning Objectives

) ACCOUNTRONIC Software

".

"

CD

"

"

Conceptual Framework

)(1

Accounting Standards

)(2
.

Computer Processing

)(3
.

)(OOP

"

"

Modern Approach

Intermediate Financial Accounting

Advanced Financial Accounting

17

www.infotechaccountants.com/phpBB2/index.php
page 9 of 41

www.infotechaccountants.com
Prof. Mohamed Sherif Tawfik

.
2002

www.infotechaccountants.com/phpBB2/index.php
page 10 of 41

www.infotechaccountants.com
Prof. Mohamed Sherif Tawfik

)
(

(
(

)
(

):

)
(

) -

+.

/
-

/
-

/
-

) -

( -

Additional Paid-in Capital

/
Unapportionated Retained Earnings

/
-

/
Apportioned Retained Earnings

www.infotechaccountants.com/phpBB2/index.php
page 11 of 41

www.infotechaccountants.com
Prof. Mohamed Sherif Tawfik

/
Retained Earnings

Subscribed Capital Stock

) -

/
Subscriptions Receivable

www.infotechaccountants.com/phpBB2/index.php
page 12 of 41

www.infotechaccountants.com
Prof. Mohamed Sherif Tawfik

1/ 2

2/ 2
(

3/ 2

4/ 2

1/4/ 2

2/4/ 2

3/4/ 2

4/4/ 2

5/ 2

6/ 2
(

1/6/ 2

2/6/ 2

3/6/ 2
(

7/ 2

8/ 2

www.infotechaccountants.com/phpBB2/index.php
page 13 of 41

www.infotechaccountants.com
Prof. Mohamed Sherif Tawfik

(.

(.

*
(.

*
.

*
.

*
.

1/ 2

Accounting Equation

2 /2

" Balance Sheet

"

www.infotechaccountants.com/phpBB2/index.php
page 14 of 41

www.infotechaccountants.com
Prof. Mohamed Sherif Tawfik

- :

)(1

)(2

(.

) Double Entry Accounting

- :

)(2

" Double Entry

"

)(2

)(1-1

150000 = 150000
(

130000 + 20000 = 150000

20000

( 150000

- :

= 130000
20000 - 150000

)130000

www.infotechaccountants.com/phpBB2/index.php
page 15 of 41

www.infotechaccountants.com
Prof. Mohamed Sherif Tawfik

3 /2

)( 1-2

( ) 191/12 / 31

15000

10000

15000

40000

20000

10000

30000
_____
70000
=====

(
)

10000
:

)(

60000

______
70000
======

(:

=
+

+
+

-
+

+
+

= 60000
10000 - 20000 + 15000 + 10000 + 15000

) :
:

(.

(.

= 15000

-1
(.

-2

-3
.

-4

-5
.

)(1-2

)
.

www.infotechaccountants.com/phpBB2/index.php
page 16 of 41

www.infotechaccountants.com
Prof. Mohamed Sherif Tawfik

Book Value

(.

10000

-:

(.

(.

-
(
)

)60000 = 10000 -70000

Residual Assets or

.(1/2

Net Worth

(Partnership

.Stockholders Equity

Corporations

.Retained Earnings

) (1-2

4 /2

1 /4 /2

Processing

)(2-2

www.infotechaccountants.com/phpBB2/index.php
page 17 of 41

www.infotechaccountants.com
Prof. Mohamed Sherif Tawfik

)(2-2

2 /4 /2

-:

(.

3 /4 /2
(

) : 1/(2

www.infotechaccountants.com/phpBB2/index.php
page 18 of 41

www.infotechaccountants.com
Prof. Mohamed Sherif Tawfik

191

):(1

40000

191/ 1/1
.

40000

40000

( - 191/ 1/1

) :

40000

40000

Cash

) :

Capital

40000

40000

( - 191/1/1

40000
_______
40000
======
(

) :

40000
_______
40000
======

40000

40000

): (2

12000

12000

)
.

www.infotechaccountants.com/phpBB2/index.php
page 19 of 41

www.infotechaccountants.com
Prof. Mohamed Sherif Tawfik

12000 +

28000

=
=

40000

( - 191/ 1/1

) :

28000

12000

40000

Cash

) :

Capital

40000

40000

( - 191/ 1/1

28000

12000
_______
40000
======
(

) :

40000
_______
40000
======

( -

(.

):(3

10000

(.

(.

- :

www.infotechaccountants.com/phpBB2/index.php
page 20 of 41

www.infotechaccountants.com
Prof. Mohamed Sherif Tawfik

10000 +

12000 +

28000

=
=

40000 +

10000

) :

10000

Capital

40000

) :

40000

12000

10000

50000

Cash

50000

(3 -2

:(3-2

)(1

40000+

+
)(2

40000
12000 -

12000+

+
)(3

28000

12000

28000

12000

10000 +
10000

40000 +

40000
=

40000
=

10000 +

40000
= 10000

:(5)
)(4

.(Income

) Profit

2500

1000

.(4

.(5

www.infotechaccountants.com/phpBB2/index.php
page 21 of 41

www.infotechaccountants.com
Prof. Mohamed Sherif Tawfik

)(4

12000 +

)(2500 + 28000

10000 +

(2500 + 40000) +

= 10000

) :

) (2500+28000

30500

12000

10000

52500

) :

10000
+

) 40000

42500
(

2500

52500

2500

)(4

(.

(.

( .

)(5

(2)

(1) :

1000

2500

1000

(5)
)(4

= 1500
1000 -

2500

12000 +

)(1000 - 2500 + 28000

10000 +

=
=

- 2500 + 40000) +

10000

(1000

www.infotechaccountants.com/phpBB2/index.php
page 22 of 41

www.infotechaccountants.com
Prof. Mohamed Sherif Tawfik

) :

) - 2500+28000

29500
(1000

12000

10000

51500

) :

10000
41500
51500

) 40000

1000 -

2500

)(4

)(5

1000

(.

( .

Income or Net Profit

(.

)1500 = 1000 - 2500

.2/ 5/2

): (6

400

)(400 - 1000 - 2500 + 28000

10000 +

12000

=
=

1000 - 2500 + 40000) +

10000

(400 -

) :

) - 2500+28000

29100
(400 - 1000

12000

10000

51100

) :

10000
41100
51100

) 40000

(400 1000 -

2500

www.infotechaccountants.com/phpBB2/index.php
page 23 of 41

www.infotechaccountants.com
Prof. Mohamed Sherif Tawfik

)
:

):(7

191/1/ 20

6000

Accounts Receivable

6000

-:

)(400 - 1000 - 2500 + 28000

12000 +

6000

10000

=
=

1000 - 2500 + 40000) +

10000

(6000 + 400 -

) :

) - 2500+28000

29100
(400 - 1000
(

6000

12000

10000

57100

) :

10000
47100

57100

) 40000

+ 400 1000 -

2500
(6000

):(8

4000

).(3

10000

400

6000 = 4000 - 10000

(Balance

)
):(8

www.infotechaccountants.com/phpBB2/index.php
page 24 of 41

www.infotechaccountants.com
Prof. Mohamed Sherif Tawfik

)(4000 - 400 - 1000 - 2500 + 28000

12000 +

6000 +

10000

=
=

+ 40000) +

) (4000 - 10000

(6000 + 400 - 1000 - 2500

) :

) - 2500+28000

25100
(4000- 400 - 1000
(

6000

12000

10000

) :

)(4000 - 10000

6000
(

)
+

) 40000

47100
+ 400 1000 -

2500
(6000

53100

53100
(

)
:

): (9

5000

(.

6000

5000

-:

)+ 4000 - 400 - 1000 - 2500 + 28000

(5000 - 6000) +

(5000

10000 +

12000

=
=

+ 40000) +

) (4000 - 10000

(6000 + 400 - 1000 - 2500

) :

) - 2500+28000

30100
(5000+4000-400 - 1000
) (5000 - 6000

1000

12000

10000

53100

) :

)(4000 - 10000

6000
(

)
+

) 40000

47100
+ 400 1000 -

2500
(6000

53100

.7

1/ 20

)(8
.

www.infotechaccountants.com/phpBB2/index.php
page 25 of 41

www.infotechaccountants.com
Prof. Mohamed Sherif Tawfik

): (10

2000

191/ 1/31

- (191/ 1/31

)+ 4000 - 400 - 1000 - 2500 + 28000

(2000 - 5000
10000 +

12000 +

+ 40000) +

= ) (4000 - 10000
2000 - 6000 + 400 - 1000 - 2500

( - 191/1/31

) :

) - 2500+28000

28100
- 5000 +4000-400 - 1000
(2000
) (5000 - 6000

1000

12000

10000

51100

) :

)(4000 - 10000

6000
(

)
45100

51100

) 40000

+ 400 - 1000 -

2500
(

2000 - 6000

)
:

45100

)(1

8500
= 6000 +2500

)1400 = (400 +1000

)(-
7100
( =

(.

45100

2000

- 7100

40000

=.45100

200

)(6 -2) - (4 -2

www.infotechaccountants.com/phpBB2/index.php
page 26 of 41

www.infotechaccountants.com
Prof. Mohamed Sherif Tawfik

)(2
)

(.

)(4- 2

191/1/30

28100
1000
12000
10000
51100
=====

6000
(

40000

7100

+
)(2000

45100

51100
=====

)(3
.

4 /4 /2

)(-

)(+

(5
)2

191

)(1

)(2

)(3

)(4

40000+
40000
1200028000
28000
2500
30500

40000
40000

12000 +
12000

40000

12000

10000
10000

10000
10000

12000

10000

10000

40000
2500
42500

www.infotechaccountants.com/phpBB2/index.php
page 27 of 41

www.infotechaccountants.com
Prof. Mohamed Sherif Tawfik

100029500
40029100

)(5

)(6

)(7

12000

10000

12000

10000

29100

12000

10000

)(8

400025100

12000

)(9

5000+

600
0
600
0

10000

10000

10000

47100

40006000

47100

10000

30100

12000

10000

600
0
500
0
100
0

)(10

200028100

12000

10000

100
0
(

100041500
40041100
6000+

6000

47100

6000

200045100

5 /2

)2 (6

):(6-2

www.infotechaccountants.com/phpBB2/index.php
page 28 of 41

www.infotechaccountants.com
Prof. Mohamed Sherif Tawfik

6 /2

(6 - 2)
)( 5 - 2

( Income Statement

1 /6 /2

)(7 - 2

19 1

(:

+
(:

1000

400

2500
6000
8500

)(1400
(

)
7100
=====

7100

6000

Accrual Base

"

5000

"

Statement of Changes in Owners Equity

2/6/ 2

)(8 - 2

191

www.infotechaccountants.com/phpBB2/index.php
page 29 of 41

www.infotechaccountants.com
Prof. Mohamed Sherif Tawfik

0
40000
7100
47100
)(2000
(

) 45100
=====

((

) Statement of Cash Flows

3 /6 /2
(

(.

191

)
)(9 - 2

191

(:

)(1
)7500 (5000 + 2500

(:

1000

)(1400
400
(

6100

)(2
0

)(12000

)(4000

)(16000

)(3
40000

(:

www.infotechaccountants.com/phpBB2/index.php
page 30 of 41

www.infotechaccountants.com
Prof. Mohamed Sherif Tawfik

)(38000 + 16000 - 6100

)(2000
38000
-----28100

0
-----28100
======

) (5 - 2

7 /2

-:

-1
.

-2

-3
-

(.

-4
.

(.

)(1
-:

-
.

)(2
.

)(3
-:

)(4
.

-
.

8/ 2

191/ 2/1
.

-:

www.infotechaccountants.com/phpBB2/index.php
page 31 of 41

www.infotechaccountants.com
Prof. Mohamed Sherif Tawfik

2900

2600

8400

19600

191

1100

-1
.

4000

-2
.

800

-3
.

4500

-4
.

4800

-5
.

22500

-6
.

4700

-7
.

300

-8
.

800

-9
.

25000

(
)

-10

.191/ 2/1

-1
. (5 - 2

-2
.191

-3
:

-:

191 / 2/1

= 30600

2600 +

8400 +

= 19600

2900

)(-

= 2770

191/2/1

19600

8400

2600
----30600
=====

2900
:

27700
-----30600
======

www.infotechaccountants.com/phpBB2/index.php
page 32 of 41

www.infotechaccountants.com
Prof. Mohamed Sherif Tawfik

191

)(1

)(2

)(3

)(4

)(5

)(6

)(7

)(8

)(9

)(10

19600
110018500
400014500

8400

2600

=
=

27700
2900
110027700
1800
400023700
1800
800 +
23700
2600

8400

2600

8400

2600
800 +
3400

3400

= 2600

14200
4700 +
18900
30018600
80017800

3900
22500 +
26400

3400

= 2600

3400

= 2600

26400

3400

= 2600

26400

3400

= 2600

26400

17800

26400

3400
9002500

= 2600

14500
4500 +
19000
480014200

8400
45003900

2/1

= 2600

23700

480018900

22500
41400

4700+
46100

30045800

80045000

90044100

191

(:

)(4700 + 22500

(:

4000

4800

300

900

27200

)(10000
(

) 17200
=====

www.infotechaccountants.com/phpBB2/index.php
page 33 of 41

www.infotechaccountants.com
Prof. Mohamed Sherif Tawfik

191

27700
17200
44900
)(800
(

) 44100
=====

191

17800
26400
2500
46700
=====

2600
27700
17200
)(800
44100

46700
=====

(.

(1) :

(3 )

(2)

(4)

www.infotechaccountants.com/phpBB2/index.php
page 34 of 41

www.infotechaccountants.com
Prof. Mohamed Sherif Tawfik

www.infotechaccountants.com/phpBB2/index.php
page 35 of 41

www.infotechaccountants.com
Prof. Mohamed Sherif Tawfik

)(1
.

)(2

)(3

)(4
.

)(5
.

)(6

)(7

)(8
.

)(9
.

-
.

-
.

-
.

www.infotechaccountants.com/phpBB2/index.php
page 36 of 41

www.infotechaccountants.com
Prof. Mohamed Sherif Tawfik

-:

)(1

310

420

-
.

90

150

280

20

80

) 190/ 12/31

)(2
-:

58700

8200

9600

2900

2400

2950

1600

33500
.

)(3
.

-1
.

-2
.

-3
.

-4
.

-5
.

-6
).(2

-7
.

-8
.

-9
:

(-)

)(+

""

)(4
- :

1
2
3
4
5
6
7
8

10000 +
20001000 -

10000 +
2000 +
10006000 +

6000 +
2000 +
5003000 +
2000 -

2000 +
500 -

30008000 +

6000 +

www.infotechaccountants.com/phpBB2/index.php
page 37 of 41

www.infotechaccountants.com
Prof. Mohamed Sherif Tawfik

-:

)(5

41000
74000
51000

36000
15000

)
(

54000

43000
36000

39000
62000

24000

44000
33000

15000
8000

) (14000

)(6
190/ 11/30

-1
190

11

-2
190

11

-3
190/ 11/1

)(7
(:

2800

7500

8000

12600

26200

1200

15700
:

11
.

1300

-1
.

1300

-2
.

8500

-3
.

1820

-4

1200

3100

-5
.

www.infotechaccountants.com/phpBB2/index.php
page 38 of 41

www.infotechaccountants.com
Prof. Mohamed Sherif Tawfik

1966

4723

.( 1995

1967

)
.(1992/11/ 19 :

1993

2036
2035
2033
2034

.(1998

1996

( 23 -

) 215

1996

2644

.167 - 2

.(1990

.(1986

.(1986

.( 1989

.1996

.
2000

.1999 /98
1995

(2) :

- SPSSWIN

.1996

.1999/98

7
5

- SPSS

- EXCEL

(97) 8

.1999/ 98

"

"

.162 107
2001

1422

41

"

- 26

"

.275 229
2001

" INTERNET

"

"

" -

.(1998

"

" -

.(1995

"

"

.235 - 167
(1987

55

www.infotechaccountants.com/phpBB2/index.php
page 39 of 41

www.infotechaccountants.com
Prof. Mohamed Sherif Tawfik

"

"

.201-113
(1989

61

"

"

(1991 .157 - 85

70

"

"

.(1997

"

72

"

.162- 93
(1991

"

.47
(1992

"

"

"

1991 .178 - 148

)
(1992 .31

1234

"

"

"

"

.(1993

"

"

.43
(1993 16 - 14

1273

.(1992

22 -

25

1992

95

.( 1995

2 -

22

1995

95

1993

135

.( 1993

8 - 81

.(1999

.1996

.( 1986

www.infotechaccountants.com/phpBB2/index.php
page 40 of 41

www.infotechaccountants.com
Prof. Mohamed Sherif Tawfik

REFERENCES
Awadallah, A. Questions, Exercises, and Problems on Part Two of Accounting (Cairo:
Faculty of Commerce, Cairo University, 1999).
Financial Accounting Standards Board, Statement of Cash Flow, Statement of
Financial Accounting Standards No. 95 (Connecticut; Stamford: FASB 1988).
Financial Accounting Standards Board, Accounting for Certain Investments in Debt
and Equity Securities, Statement of Financial Accounting Standards No. 115
(Connecticut; Norwalk: FASB 1993).
Financial Accounting Standards Board, Objectives of Financial Reporting by Business
Enterprises, Statement of Financial Accounting Concepts No. 1 (Connecticut;
Stamford: FASB 1978).
Financial Accounting Standards Board, Qualitative Characteristics of Accounting
Information, Statement of Financial Accounting Standards No. 2 (Connecticut;
Stamford: FASB 1980).
Financial Accounting Standards Board, Recognition and Measurement in Financial
Statement of Business Enterprise, Statement of Financial Accounting Standards
No. 5 (Connecticut; Stamford: FASB 1984).
Financial Accounting Standards Board,
Accounting Standards-Original
Pronouncements (New York: McGraw-Hill, Inc., 1989).
The Institute of Chartered Accountants in England and Wales, International
Accounting Standards (London : Dotesios Ltd., 1988).
Keiso, Donald E. and Jerry J. Weygandt, Intermediate Accounting (New York: John
Wiley & Sons, Ninth Edition, 1998).
Larson, Kermit D. and Paul B. W. Miller, Financial Accounting (Chicago: Richard D.
Irwin, Sixth Edition, 1995).
Meigs, Robert F. and Walter B. Meigs, Accounting: The Basis for Business Decisions
(New York: McGraw Hill Book Company, 1996).

www.infotechaccountants.com/phpBB2/index.php
page 41 of 41