قائمة التدفقات النقدية | Cash Flow Statement from Coursera

قائمة التدفقات النقدية (Cash Flow Statement) من أهم القوائم المالية (Financial Statements) وذلك لأنها توضح الصورة الحقيقية والحالية لأموال الشركة وتحدد مصادر التمويل (Sources of Cash)، وفيما تم إنفاقها، وتأتي أهميتها من كونها تعتمد على مبدأ الأساس النقدي (Cash Basis) والذي يقوم بتسجيل النقد (Cash) الذي تم تحصيله أو صرفه بالفعل من الشركة، وذلك على عكس مبدأ أساس الاستحقاق (Accrual Basis) المستخدم في قوائم الدخل (Income statement)، والذي يسجل الإيرادات (Revenues) كلها سواء تم تحصيلها أم لا، والمصروفات (Expenses) كافة سواء تم سدادها أم لا.

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

إذا كنت من المهتمين بفهم قائمة التدفقات النقدية أو كان مجال عملك يتطلب توظيفها في سياق عملك، فهذه الدورة ستكون مثالية لإغناء خبرتك وتطوير مهاراتك بشكل فعال ومؤثر.

حيث ستزودك هذه الدورة باطلاع واسع ودقيق على مجموعة من المحاور المتعلقة بهذا الموضوع، مثل: استعراض الطريقة المباشرة والطريقة غير المباشرة في تسجيل النقد، توضيح سبب نشأة قائمة التدفقات النقدية وأهميتها، التعرف على مكونات قائمة التدفقات النقدية.

What's inside

Syllabus

قائمة التدفقات النقدية

Good to know

Know what's good

, what to watch for

, and possible dealbreakers

Explores foundational and core components of cash flow statements, which is foundational for those working in finance

Serves learners from an accounting background, including those who prepare financial statements

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 قائمة التدفقات النقدية | Cash Flow Statement with these activities:

Revisit the accounting equation

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Refamiliarize yourself with the accounting equation to strengthen your foundation for understanding cash flow statements.

Browse courses on Accounting Equation

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Review the formula: Assets = Liabilities + Equity
Consider examples of each component

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Career center

Learners who complete قائمة التدفقات النقدية | Cash Flow Statement will develop knowledge and skills that may be useful to these careers:

Securities Analyst

A Securities Analyst researches and analyzes securities to make investment recommendations. This course may be useful for a Securities Analyst because it provides a foundation in the principles of financial accounting, including the preparation of financial statements. This knowledge can be useful for Securities Analysts in understanding the financial performance of companies and making informed investment decisions.

See salaries and explore the career path for Securities Analyst

Investment Banker

An Investment Banker provides financial advice and services to corporations and governments. This course may be useful for an Investment Banker because it provides a foundation in the principles of financial accounting, including the preparation of financial statements. This knowledge can be useful for Investment Bankers in understanding the financial performance of companies and making informed investment decisions.

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Portfolio Manager

A Portfolio Manager manages investment portfolios for clients. This course may be useful for a Portfolio Manager because it provides a foundation in the principles of financial accounting, including the preparation of financial statements. This knowledge can be useful for Portfolio Managers in understanding the financial performance of companies and making informed investment decisions.

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Risk Manager

A Risk Manager identifies, assesses, and manages risks for an organization. This course may be useful for a Risk Manager because it provides a foundation in the principles of financial accounting, including the preparation of financial statements. This knowledge can be useful for Risk Managers in understanding the financial performance of organizations and identifying and managing financial risks.

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Financial Planner

A Financial Planner provides financial advice and services to individuals and families. This course may be useful for a Financial Planner because it provides a foundation in the principles of financial accounting, including the preparation of financial statements. This knowledge can be useful for Financial Planners in understanding the financial performance of clients and providing sound financial advice.

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Controller

A Controller is responsible for the accounting and financial reporting of an organization. This course may be useful for a Controller because it provides a foundation in the principles of financial accounting, including the preparation of financial statements. This knowledge can be useful for Controllers in understanding the financial performance of organizations and ensuring the accuracy and reliability of financial reporting.

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Treasurer

A Treasurer manages the financial resources of an organization. This course may be useful for a Treasurer because it provides a foundation in the principles of financial accounting, including the preparation of financial statements. This knowledge can be useful for Treasurers in understanding the financial performance of organizations and making sound financial decisions.

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Tax Accountant

A Tax Accountant prepares and files tax returns and provides advice on tax matters. This course may be useful for a Tax Accountant because it provides a foundation in the principles of financial accounting, including the preparation of financial statements. This knowledge can be useful for Tax Accountants in understanding the financial performance of taxpayers and providing sound tax advice.

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Chief Financial Officer (CFO)

A Chief Financial Officer (CFO) is responsible for the financial management of an organization. This course may be useful for a CFO because it provides a foundation in the principles of financial accounting, including the preparation of financial statements. This knowledge can be useful for CFOs in understanding the financial performance of organizations and making sound financial decisions.

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Accountant

An Accountant prepares and analyzes financial statements and provides advice on financial matters. This course may be useful for an Accountant because it provides a foundation in the principles of financial accounting, including the preparation of financial statements. This knowledge can be useful for Accountants in understanding the financial performance of companies and providing sound financial advice.

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Budget Analyst

A Budget Analyst prepares and analyzes budgets and advises on financial matters. This course may be useful for a Budget Analyst because it provides a foundation in the principles of financial accounting, including the preparation of financial statements. This knowledge can be useful for Budget Analysts in understanding the financial performance of organizations and making informed decisions about budget allocations.

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Financial Advisor

A Financial Advisor provides financial advice and services to individuals and families. This course may be useful for a Financial Advisor because it provides a foundation in the principles of financial accounting, including the preparation of financial statements. This knowledge can be useful for Financial Advisors in understanding the financial performance of clients and providing sound financial advice.

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Financial Manager

A Financial Manager oversees the financial operations of an organization. This course may be useful for a Financial Manager because it provides a foundation in the principles of financial accounting, including the preparation of financial statements. This knowledge can be useful for Financial Managers in understanding the financial performance of organizations and making sound financial decisions.

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Auditor

An Auditor examines and evaluates financial records to ensure accuracy and compliance with regulations. This course may be useful for an Auditor because it provides a foundation in the principles of financial accounting, including the preparation of financial statements. This knowledge can be useful for Auditors in understanding the financial performance of companies and identifying any areas of concern.

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Financial Analyst

A Financial Analyst prepares and analyzes financial reports and advises clients on investment decisions. This course may be useful for a Financial Analyst because it provides a foundation in the principles of financial accounting, including the preparation of financial statements. This knowledge can be useful for Financial Analysts in understanding the financial performance of companies and making informed investment decisions.

See salaries and explore the career path for Financial Analyst