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الكثير منا يقرأ مصطلح (Balance Sheet) بصورة دورية لأسباب مختلفة، فمن الجائز أن تكون أحد المستثمرين الراغبين في شراء أسهم (Stocks) لشركة ما، أو قد تكون أحد موظفي البنوك الذين بصدد اتخاذ قرار بمنح قرض أو رفضه، ولذلك يجب أن تكون على دراية بكل جوانب تلك القائمة ولاسيما الجانب الذي يعد غاية في الأهمية وهو حقوق المساهمين (Shareholders’ Equity)، إذ أنه على هذا القدر من الأهمية لأنه يوضح صورة عامة عن رأس مال (Capital) الشركة وقدرتها على حمايته بالإضافة إلى قدرتها على تحقيق الأرباح بصورة تراكمية لسنوات عديدة.

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الكثير منا يقرأ مصطلح (Balance Sheet) بصورة دورية لأسباب مختلفة، فمن الجائز أن تكون أحد المستثمرين الراغبين في شراء أسهم (Stocks) لشركة ما، أو قد تكون أحد موظفي البنوك الذين بصدد اتخاذ قرار بمنح قرض أو رفضه، ولذلك يجب أن تكون على دراية بكل جوانب تلك القائمة ولاسيما الجانب الذي يعد غاية في الأهمية وهو حقوق المساهمين (Shareholders’ Equity)، إذ أنه على هذا القدر من الأهمية لأنه يوضح صورة عامة عن رأس مال (Capital) الشركة وقدرتها على حمايته بالإضافة إلى قدرتها على تحقيق الأرباح بصورة تراكمية لسنوات عديدة.

هذه الدورة هي دورة تمهيدية؛ فهي تلقي الضوء على أساسيات الموضوع بشكل عام بهدف التعريف به وبمحاوره الأساسية التي يجب الإلمام بها.

حيث ستزودك هذه الدورة باطلاع واسع ودقيق على مجموعة من المحاور المتعلقة بهذا الموضوع، مثل: معرفة الفرق بين كل من (Stocks) و(Bonds)، وتوضيح كيفية إجراء المعالجة المحاسبية في الدفاتر للـ (Shareholders’ Equity)، والتعرف على عناصر حقوق المساهمين الأساسية، وتبيان المقصود بمفهوم حقوق المساهمين (Shareholders’ Equity).

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Syllabus

المحاسبة عن حقوق المساهمين
ستزودك هذه الدورة باطلاع واسع ودقيق على مجموعة من المحاور المتعلقة بهذا الموضوع، مثل: معرفة الفرق بين كل من (Stocks) و(Bonds)، وتوضيح كيفية إجراء المعالجة المحاسبية في الدفاتر للـ (Shareholders’ Equity)، والتعرف على عناصر حقوق المساهمين الأساسية، وتبيان المقصود بمفهوم حقوق المساهمين (Shareholders’ Equity).

Good to know

Know what's good
, what to watch for
, and possible dealbreakers
يساعدك في فهم أساسيات المحاسبة لحقوق المساهمين
يوفر نظرة عامة عن المحاور المتعلقة بحقوق المساهمين
يقدم شرحًا واضحًا عن مفهوم حقوق المساهمين
يوضح كيفية إجراء المعالجة المحاسبية لحقوق المساهمين
يغطي العناصر الأساسية لحقوق المساهمين
يقدم أمثلة واقعية لتوضيح المفاهيم

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Activities

Be better prepared before your course. Deepen your understanding during and after it. Supplement your coursework and achieve mastery of the topics covered in المحاسبة عن حقوق المساهمين with these activities:
Review high school accounting principles
Review the basics of accounting from secondary school to fill any gaps in knowledge and strengthen your foundation.
Browse courses on Accounting
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  • Review your notes or textbooks from high school accounting classes.
  • Take practice quizzes or online tests to assess your understanding.
  • Seek additional resources online or from a tutor to clarify any concepts that you're struggling with.
Prepare a Simple Balance Sheet
Preparing a simple balance sheet will provide you with real world experience to solidify the knowledge you will learn in this course.
Browse courses on Balance Sheet
Show steps
  • Define assets and liabilities
  • Calculate equity
  • Prepare a basic balance sheet
حل تمارين أسئلة الاختيار من متعدد حول حقوق المساهمين
يساعد في اختبار فهم مفاهيم حقوق المساهمين من خلال حل الأسئلة بطريقة سريعة وفعالة.
Show steps
  • اجمع مجموعة من أسئلة الاختيار من متعدد حول حقوق المساهمين.
  • حدد وقتاً محدداً لحل الأسئلة وحاول الإجابة على أكبر عدد ممكن منها.
  • راجع إجاباتك وتعلم من أخطائك.
One other activity
Expand to see all activities and additional details
Show all four activities
دروس تعليمية عن المعالجة المحاسبية لحقوق المساهمين
توفير فهم خطوة بخطوة حول كيفية تسجيل وتقديم حقوق المساهمين في الدفاتر المحاسبية.
Show steps
  • ابحث عن دروس تعليمية أو أدلة إرشادية حول المعالجة المحاسبية لحقوق المساهمين.
  • اتبع الخطوات الموضحة في الدروس التعليمية لتسجيل المعاملات المتعلقة بحقوق المساهمين.
  • حل أمثلة توضيحية على المعالجة المحاسبية لحقوق المساهمين.

Career center

Learners who complete المحاسبة عن حقوق المساهمين will develop knowledge and skills that may be useful to these careers:
Tax Accountant
Tax Accountants prepare tax returns and provide tax planning advice to individuals and businesses. They need to have a strong understanding of tax laws and regulations. This course can help build a foundation in tax accounting for those interested in becoming Tax Accountants.
Auditor
Auditors examine financial statements to ensure that they are accurate and reliable. They also provide consulting services to help companies improve their financial reporting processes. To be successful in this role, it is important to have a strong understanding of accounting principles and auditing procedures. This course can help build a foundation in accounting and auditing for those interested in becoming Auditors.
Certified Public Accountant (CPA)
Certified Public Accountants (CPAs) are licensed accountants who provide a variety of accounting and auditing services to businesses and individuals. They typically need to have a bachelor's degree in accounting and pass the CPA exam. This course can help build a foundation in accounting principles and financial reporting for those interested in becoming CPAs.
Data Analyst
Data Analysts collect, analyze, and interpret data to help businesses make informed decisions. They need to have a strong understanding of data analysis techniques and the ability to communicate their findings to stakeholders. This course can help build a foundation in data analysis for those interested in becoming Data Analysts.
Forensic Accountant
Forensic Accountants investigate financial crimes, such as fraud and embezzlement. They need to have a strong understanding of accounting principles and auditing procedures, as well as the ability to analyze financial data to uncover evidence of wrongdoing. This course can help build a foundation in accounting and auditing for those interested in becoming Forensic Accountants.
Operations Manager
Operations Managers oversee the day-to-day operations of a business. They are responsible for ensuring that the business runs smoothly and efficiently. To be successful in this role, it is important to have a strong understanding of business processes and the ability to manage a team of employees. This course can help build a foundation in business operations for those interested in becoming Operations Managers.
Business Analyst
Business Analysts analyze business processes and systems to identify areas for improvement. They work with stakeholders to gather requirements and develop solutions. To be successful in this role, it is important to have a strong understanding of business processes and the ability to communicate effectively with stakeholders. This course can help build a foundation in business analysis for those interested in becoming Business Analysts.
Management Consultant
Management Consultants help businesses improve their performance. They provide advice on a variety of topics, such as strategy, operations, and finance. To be successful in this role, it is important to have a strong understanding of business principles and the ability to analyze complex data. This course can help build a foundation in business analysis for those interested in becoming Management Consultants.
Investment Banker
Investment Bankers help companies raise capital by issuing new stocks or bonds. They also advise companies on mergers and acquisitions. To be successful in this role, it is important to have a strong understanding of financial markets and instruments, including stocks and bonds. This course can help build a foundation in these areas for those interested in becoming Investment Bankers.
Portfolio Manager
Portfolio Managers make investment decisions on behalf of clients. They need to have a deep understanding of financial markets and instruments, as well as the ability to analyze financial data to make informed decisions. This course can help build a foundation in financial analysis and decision-making for those interested in becoming Portfolio Managers.
Financial Advisor
Financial Advisors help individuals and families manage their finances. They provide advice on investments, retirement planning, and estate planning. To be successful in this role, it is important to have a strong understanding of financial products and services, as well as the ability to communicate complex financial information to clients in a clear and concise manner. This course can help build a foundation in financial planning and communication for those interested in becoming Financial Advisors.
Financial Analyst
Financial Analysts spend much of their time studying financial data, such as income statements, balance sheets, and shareholder equity statements, to determine a company's financial health. In this course, students learn how to understand and analyze key components of a company's financial statements, including shareholder equity. This course may be useful for those interested in becoming Financial Analysts, as it provides a foundation in understanding financial data and making informed decisions about investments.
Web Developer
Web Developers design and develop websites. They need to have a strong understanding of web development technologies and the ability to work in a team environment. This course may be useful for those interested in becoming Web Developers, as it provides a foundation in web development technologies.
Database Administrator
Database Administrators manage and maintain databases. They need to have a strong understanding of database systems and the ability to work in a team environment. This course may be useful for those interested in becoming Database Administrators, as it provides a foundation in database systems.
Software Engineer
Software Engineers design, develop, and maintain software systems. They need to have a strong understanding of computer science principles and the ability to work in a team environment. This course may be useful for those interested in becoming Software Engineers, as it provides a foundation in data structures and algorithms.

Reading list

We've selected ten books that we think will supplement your learning. Use these to develop background knowledge, enrich your coursework, and gain a deeper understanding of the topics covered in المحاسبة عن حقوق المساهمين.
The official source of International Accounting Standards, essential for understanding the global context of equity accounting.
هذا الكتاب مفيد لفهم كيفية زيادة قيمة حقوق المساهمين من خلال إدارة الموارد المؤسسية بشكل فعال.
يوفر هذا الكتاب أساسًا متينًا في التحليل المالي وتقييم حقوق المساهمين، وهو مناسب للقراء من ذوي الخلفيات المختلفة.
يعد هذا الكتاب مقدمة قوية لمبادئ التمويل المؤسسي، بما في ذلك حقوق المساهمين.
A specialized text on equity valuation, useful for understanding the valuation techniques used in equity accounting.
هذا الكتاب بمثابة مرجع شامل للتمويل المؤسسي التجريبي، وهو مناسب للقراء المتقدمين الذين لديهم خلفية قوية في التمويل.
يناقش هذا الكتاب الإبلاغ المالي وحوكمة الشركات في البلدان الإسلامية، وهو مفيد بشكل خاص للقراء المهتمين بمفاهيم حقوق المساهمين في السياق الإسلامي.
A specialized text on accounting for business combinations, provides in-depth coverage of equity accounting in this context.

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