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أصول محاسبة المصارف التجارية في إطار التصميم المحاسبي العام اللبناني : بين النظرية والتطبيق

أصول محاسبة المصارف التجارية في إطار التصميم المحاسبي العام اللبناني : بين النظرية والتطبيق

  • سنة النشر: 01 Jan 1970.
  • عدد مرات التحميل: 502882 مرّة / مرات.
  • تم نشره في: الإثنين , 14 ديسمبر 2015م.

وصف الكتاب:

يتناول هذا الكتاب عرض مفصل لمحاسبة المصارف التجارية في إطار التصميم المحاسبي العام اللبناني، وقد تم شرح الموضوع بأسلوب سهل وممتع، وبطرقة تسمع للقارئ والطالب والمهتم، قراءة وفهم مضمون المادة العلمية، من خلال جعلها قريبة من الواقع العملي والتطبيقي، وبعيدة عن التعقيدات النظرية قدر المستطاع، عله أن يكون الدليل المساعد للطالب كي يجتاز امتحانه بنجاح، والدليل العملي والعلمي له بعد التخريج والانخراط في سوق العمل الميداني، ومنيرا لكل باحث ومهتم. ومن خلال هذا الكتاب حاول المؤلف إعطاء صورة شاملة عن العمليات المصرفية المقدمة من المصارف التجارية عبر فروعها والإدارات المركزية، وربط هذه الخدمات والأعمال بالإثبات المحاسبي لها ن خلال التصميم المحاسبي العام، آملين أن نكون قد ساهمنا في إيصال جزء يسير من المعرفة إلى المهتمين والباحثين في لقطاع المصرفي. وقدم الكتاب عرض الموضوع بأسلوب سهل وممتع، وبطريقة تسمح للقارئ والطالب والمهتم، قراءة وفهم مضمون المادة العلمية، من خلال جعلها قريبة من الواقع العلمي التطبيقي، وبعيدة عن التعقيدات النظرية قدر المستطاع، عله أن يكون الدليل المساعد للطالب كي يجتاز امتحانه بنجاح، والدليل العلمي والعملي له بعد التخرج والانخراط في سوق العمل الميدانين ومنيراً لكل باحث ومهتم. وليحقق الكتاب أهدافه، تم تقسيمه إلى عدد من الفصول كما يلي: الفصل الأول: قدم الواقع المصرفي في لبنان. الفصل الثاني: عرف الأنشطة المصرفية وقواعد إدارتها. الفصل الثالث: تناول أصول المحاسبة في المصارف التجارية وحدد المبادئ والمعايير المحاسبية التي تحكمها في لبنان. الفصل الرابع: شرح طرق تسجيل العمليات المصرفية. الفصل الخامس: أوضح مفهوم التسليفات المصرفية. الفصل السادس: ركز على قواعد تكوين مراكز القطع وعمليات العملات الأجنبية. الفصل السابع: بين التوظيفات المصرفية وعمليات المقاصة بين المصارف. الفصل الثامن: عدد الاعتمادات المستندية وعرفها. الفصل التاسع: درس واقع الكفالات المصرفية. الفصل العاشر: عالج كافة العمليات المختلفة في المصارف. الفصل الحادي عشر: عدد البيانات المالية الختامية للمصارف وشرح قواعد إعدادها. وقدم الكتاب بعض التمارين والحلول المناسبة لكل فصل، شرحت وقائع العلميات المحاسبية التي يرتكز عليها، ثم وضع 66 حالة عملية في نهاية الكتاب وردت في امتحانات سابقة، تم تنسيقها بما يتلاءم مع احتياجات الطلاب.

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القائمة البريدية

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قائمة الكتب

جميع الحقوق محفوظة © 2020

MessagesTimelineExceptionsViews24RouteQueries49Models185MailsGateSessionRequest
7.4.33PHP Version268msRequest Duration6MBMemory UsageGET b-{book}Route
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    • Application (188ms)
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        • 23. /vendor/laravel/framework/src/Illuminate/View/Engines/CompilerEngine.php:59
        • 24. /vendor/facade/ignition/src/Views/Engines/CompilerEngine.php:36
        • 25. /vendor/laravel/framework/src/Illuminate/View/View.php:143
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        • 18. /app/Models/BaseModel.php:17
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        • 24. /vendor/laravel/framework/src/Illuminate/View/View.php:143
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        • 24. /vendor/laravel/framework/src/Illuminate/View/View.php:143
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        • 25. /vendor/laravel/framework/src/Illuminate/View/View.php:143
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        • 21. view::guest.home.book:18
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        • 24. /vendor/laravel/framework/src/Illuminate/View/View.php:143
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        • 25. /vendor/laravel/framework/src/Illuminate/View/View.php:143
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        • 24. /vendor/laravel/framework/src/Illuminate/View/View.php:143
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        • 24. /vendor/laravel/framework/src/Illuminate/View/View.php:143
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        • 25. /vendor/laravel/framework/src/Illuminate/View/View.php:143
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        • 18. /app/Models/BaseModel.php:17
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        • 24. /vendor/laravel/framework/src/Illuminate/View/View.php:143
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        • 24. /vendor/laravel/framework/src/Illuminate/View/View.php:143
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        • 24. /vendor/laravel/framework/src/Illuminate/View/View.php:143
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        • 24. /vendor/laravel/framework/src/Illuminate/View/View.php:143
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        • 24. /vendor/laravel/framework/src/Illuminate/View/View.php:143
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        • 25. /vendor/laravel/framework/src/Illuminate/View/View.php:143
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        • 18. /app/Models/BaseModel.php:17
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        • 24. /vendor/laravel/framework/src/Illuminate/View/View.php:143
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        • 18. /app/Models/BaseModel.php:17
        • 20. view::guest.home.book:28
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        • 24. /vendor/laravel/framework/src/Illuminate/View/View.php:143
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        • 25. /vendor/laravel/framework/src/Illuminate/View/View.php:143
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        • 19. /app/Models/BaseModel.php:17
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      • select `categories`.*, `book_category`.`book_id` as `pivot_book_id`, `book_category`.`category_id` as `pivot_category_id` from `categories` inner join `book_category` on `categories`.`id` = `book_category`.`category_id` where `book_category`.`book_id` = 2977
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        • 18. /app/Models/BaseModel.php:17
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        • 24. /vendor/laravel/framework/src/Illuminate/View/View.php:143
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        • 18. /app/Models/BaseModel.php:17
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        • 24. /vendor/laravel/framework/src/Illuminate/View/View.php:143
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        Metadata
        Backtrace
        • 14. /app/Http/View/Composers/LayoutComposer.php:18
        • 16. /vendor/laravel/framework/src/Illuminate/Container/Container.php:843
        • 17. /vendor/laravel/framework/src/Illuminate/Container/Container.php:681
        • 18. /vendor/laravel/framework/src/Illuminate/Foundation/Application.php:785
        • 19. /vendor/laravel/framework/src/Illuminate/Container/Container.php:629
      • select * from `cms_contents` where (`locale` = 'ar' and `page` = 'general') limit 1
        280μs/vendor/laravel/framework/src/Illuminate/Support/Traits/ForwardsCalls.php:23bookmart_bookmart
        Metadata
        Bindings
        • 0. ar
        • 1. general
        Backtrace
        • 16. /vendor/laravel/framework/src/Illuminate/Support/Traits/ForwardsCalls.php:23
        • 19. /app/Content/Models/PagesRepository.php:48
        • 20. /app/Content/ContentProvider.php:45
        • 21. view::guest.layout.footer:1
        • 23. /vendor/laravel/framework/src/Illuminate/View/Engines/CompilerEngine.php:59
      App\Content\Models\DataBaseModel
      1
      App\Models\Product
      11
      App\Models\Category
      140
      App\Models\Publisher
      11
      App\Models\Author
      11
      App\Models\Book
      11
          _token
          PJgdZCBwhYRydMoVdEqNZF4j5Cnmctp8gJIWC8HW
          _previous
          array:1 [ "url" => "https://www.bookmart.ae/b-10653" ]
          _flash
          array:2 [ "old" => [] "new" => [] ]
          PHPDEBUGBAR_STACK_DATA
          []
          path_info
          /b-65964
          status_code
          200
          status_text
          OK
          format
          html
          content_type
          text/html; charset=UTF-8
          request_query
          []
          request_request
          []
          request_headers
            0 of 0   
          array:23 [▶
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    0 => "www.bookmart.ae"
  ]
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  ]
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    0 => "216.73.216.172"
  ]
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    0 => "cloudflare; loops=1"
  ]
  "x-forwarded-proto" => array:1 [▶
    0 => "https"
  ]
  "x-forwarded-for" => array:1 [▶
    0 => "216.73.216.172"
  ]
  "sec-fetch-mode" => array:1 [▶
    0 => "navigate"
  ]
  "sec-fetch-site" => array:1 [▶
    0 => "none"
  ]
  "accept" => array:1 [▶
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  ]
  "user-agent" => array:1 [▶
    0 => "Mozilla/5.0 AppleWebKit/537.36 (KHTML, like Gecko; compatible; ClaudeBot/1.0; +claudebot@anthropic.com)"
  ]
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    0 => "no-cache"
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    0 => "no-cache"
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  ]
  "cf-visitor" => array:1 [▶
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  ]
]
          request_server
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          array:83 [▶
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  "HOME" => "/home/bookmart"
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  "QUERY_STRING" => ""
  "REQUEST_METHOD" => "GET"
  "SERVER_PROTOCOL" => "HTTP/2.0"
  "GATEWAY_INTERFACE" => "CGI/1.1"
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  "REMOTE_PORT" => "39348"
  "SCRIPT_FILENAME" => "/home/bookmart/domains/bookmart.ae/private_html/public/index.php"
  "SERVER_ADMIN" => "webmaster@bookmart.ae"
  "CONTEXT_DOCUMENT_ROOT" => "/home/bookmart/domains/bookmart.ae/private_html"
  "CONTEXT_PREFIX" => ""
  "REQUEST_SCHEME" => "https"
  "DOCUMENT_ROOT" => "/home/bookmart/domains/bookmart.ae/private_html"
  "REMOTE_ADDR" => "216.73.216.172"
  "SERVER_PORT" => "443"
  "SERVER_ADDR" => "108.181.242.5"
  "SERVER_NAME" => "www.bookmart.ae"
  "SERVER_SOFTWARE" => "Apache/2"
  "SERVER_SIGNATURE" => ""
  "PATH" => "/usr/local/sbin:/usr/local/bin:/usr/sbin:/usr/bin"
  "HTTP_HOST" => "www.bookmart.ae"
  "HTTP_CF_IPCOUNTRY" => "US"
  "HTTP_CF_CONNECTING_IP" => "216.73.216.172"
  "HTTP_CDN_LOOP" => "cloudflare; loops=1"
  "HTTP_X_FORWARDED_PROTO" => "https"
  "HTTP_X_FORWARDED_FOR" => "216.73.216.172"
  "HTTP_SEC_FETCH_MODE" => "navigate"
  "HTTP_SEC_FETCH_SITE" => "none"
  "HTTP_ACCEPT" => "text/html,application/xhtml+xml,application/xml;q=0.9,image/avif,image/webp,image/apng,*/*;q=0.8,application/signed-exchange;v=b3;q=0.7"
  "HTTP_USER_AGENT" => "Mozilla/5.0 AppleWebKit/537.36 (KHTML, like Gecko; compatible; ClaudeBot/1.0; +claudebot@anthropic.com)"
  "HTTP_UPGRADE_INSECURE_REQUESTS" => "1"
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  "HTTP_SEC_FETCH_DEST" => "document"
  "HTTP_SEC_FETCH_USER" => "?1"
  "HTTP_CF_VISITOR" => "{"scheme":"https"}"
  "proxy-nokeepalive" => "1"
  "H2_STREAM_TAG" => "8779-253-5"
  "H2_STREAM_ID" => "5"
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