{"id":19085,"date":"2018-10-25T10:54:21","date_gmt":"2018-10-25T07:54:21","guid":{"rendered":"http:\/\/coadec.uobaghdad.edu.iq\/?page_id=19085"},"modified":"2025-09-02T09:22:11","modified_gmt":"2025-09-02T06:22:11","slug":"%d9%85%d8%ad%d8%a7%d8%b6%d8%b1%d8%a7%d8%aa-%d8%a7%d9%84%d8%aa%d8%af%d8%b1%d9%8a%d8%b3%d9%8a%d9%8a%d9%86-%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d9%85%d8%ad%d8%a7%d8%b3%d8%a8%d8%a9","status":"publish","type":"page","link":"https:\/\/coadec.uobaghdad.edu.iq\/?page_id=19085","title":{"rendered":"\u0645\u062d\u0627\u0636\u0631\u0627\u062a \u062a\u062f\u0631\u064a\u0633\u064a\u064a \u0642\u0633\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629"},"content":{"rendered":"

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\u0627\u062f\u0627\u0631\u0629 \u0648\u0642\u064a\u0627\u0633 \u0643\u0644\u0641 \u0627\u0644\u062c\u0648\u062f\u0629 \u0641\u064a \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629 \u0644\u062a\u062e\u0641\u064a\u0636 \u0644\u062a\u062e\u0641\u064a\u0636 \u0643\u0644\u0641 \u0627\u0644\u0641\u0634\u0644 \u0648\u062a\u062d\u0633\u064a\u0646 \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0646\u062a\u062c\u0627\u062a<\/a><\/p>\n

\u062f\u0648\u0631 \u0627\u0644\u062a\u0642\u0646\u064a\u0627\u062a \u0627\u0644\u0643\u0644\u0641\u0648\u064a\u0629 \u0627\u0644\u0645\u0639\u0627\u0635\u0631\u0629 \u0641\u064a \u062a\u062e\u0641\u064a\u0636 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0648\u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629<\/a><\/p>\n

\u0643\u0644\u0641 \u0627\u0644\u062c\u0648\u062f\u0629 \u0628\u0627\u0644\u062a\u0639\u0644\u064a\u0645 \u0627\u0644\u0639\u0627\u0644\u064a<\/a><\/p>\n

\u0628\u062d\u062b \u0627\u0644\u062a\u0648\u0627\u0641\u0642 \u0628\u064a\u0646 \u0643\u0644\u0641 \u0627\u0644\u062c\u0648\u062f\u0629 \u0648\u0647\u0646\u062f\u0633\u0629 \u0627\u0644\u0642\u064a\u0645\u0629<\/a><\/p>\n

\u0627\u062b\u0631 \u0646\u0638\u0627\u0645 \u0627\u0644\u062c\u0648\u062f\u0629 \u0627\u0644\u0634\u0627\u0645\u0644\u0629 \u0639\u0644\u0649 \u062c\u0648\u062f\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642<\/a><\/p>\n

\u0627\u0644\u0628\u0639\u062f \u0627\u0644\u0627\u062e\u0644\u0627\u0642\u064a \u0644\u0645\u0647\u0646\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629<\/a><\/p>\n

\u062a\u0642\u0646\u064a\u0629 \u0627\u0644\u0647\u0646\u062f\u0633\u0629 \u0627\u0644\u0645\u062a\u0632\u0627\u0645\u0646\u0629 \u0648\u062f\u0648\u0631\u0647\u0627 \u0641\u064a \u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0645\u064a\u0632\u0629 \u0627\u0644\u062a\u0646\u0627\u0641\u0633\u064a\u0629<\/a><\/p>\n

\u062a\u0642\u0646\u064a\u0629 \u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0642\u064a\u0645\u0629 \u0648\u062f\u0648\u0631\u0647\u0627 \u0641\u064a \u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0645\u064a\u0632\u0629 \u0627\u0644\u062a\u0646\u0627\u0641\u0633\u064a\u0629<\/a><\/p>\n

\u0642\u064a\u0627\u0633 \u0648\u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u0633\u062a\u0647\u062f\u0641\u0629 \u0627\u0644\u062e\u0636\u0631\u0627\u0621 \u0648\u062f\u0648\u0631\u0647\u0627 \u0641\u064a \u062a\u062d\u0633\u064a\u0646 \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0646\u062a\u062c\u0627\u062a \u0648\u062a\u062e\u0641\u064a\u0636 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641<\/a><\/p>\n

\u0627\u0633\u062a\u0639\u0645\u0627\u0644 \u0628\u0637\u0627\u0642\u0629 \u0627\u0644\u0639\u0644\u0627\u0645\u0627\u062a \u0627\u0644\u0645\u062a\u0648\u0627\u0632\u0646\u0629 \u0641\u064a \u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0645\u064a\u0632\u0629 \u0627\u0644\u062a\u0646\u0627\u0641\u0633\u064a\u0629<\/a><\/p>\n

\u0627\u062b\u0631 \u0627\u0644\u0641\u0633\u0627\u062f \u0627\u0644\u0627\u062f\u0627\u0631\u064a \u0648\u0627\u0644\u0645\u0627\u0644\u064a \u0639\u0644\u0649 \u0627\u0631\u062a\u0641\u0627\u0639 \u062a\u0643\u0627\u0644\u064a\u0641 \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0646\u062a\u062c\u0627\u062a \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629<\/a><\/p>\n

\u0627\u0644\u062c\u0648\u062f\u0629 \u0641\u064a \u0627\u0644\u062a\u0639\u0644\u064a\u0645 \u0627\u0644\u0639\u0627\u0644\u064a<\/a><\/p>\n

\u0645\u062d\u0627\u0636\u0631\u0629 \u0639\u0646 \u0636\u0628\u0637 \u0627\u0644\u062c\u0648\u062f\u0629<\/a><\/p>\n

Porter<\/a>\u00a0\/\u00a0RCA<\/a>\u00a0\/\u00a0SMA<\/a>\u00a0\/\u00a0TQM<\/a>\u00a0\/\u00a0VE<\/a><\/p>\n

\u0627\u0644\u0627\u0628\u0639\u0627\u062f \u0627\u0644\u0646\u0638\u0631\u064a\u0629 \u0644\u0645\u0641\u0647\u0648\u0645 \u0627\u0644\u0642\u064a\u0645\u0629 \u060c \u0647\u0646\u062f\u0633\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u060c \u0627\u0644\u0647\u0646\u062f\u0633\u0629 \u0627\u0644\u0639\u0643\u0633\u064a\u0629 \u060c \u0633\u0644\u0633\u0644\u0629 \u0627\u0644\u0642\u064a\u0645\u0629<\/a><\/p>\n

\u0627\u0644\u062a\u0642\u0646\u064a\u0627\u062a \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0640\u0640\u0640\u0640\u0640\u0629 \u0627\u0644\u062d\u062f\u064a\u062b\u0629 \u0644\u0645\u0641\u0627\u0647\u064a\u0640\u0640\u0640\u0640\u0640\u0645 \u0627\u0644\u0642\u064a\u0645\u0629<\/a><\/p>\n

\u062d\u0644 \u0627\u0645\u062b\u0644\u0629 \u0648\u0627\u062c\u0628<\/a><\/p>\n

\u062f\u0631\u0627\u0633\u0629 \u0645\u0642\u0627\u0631\u0646\u0629 \u0644\u0646\u0638\u0631\u064a\u0629 \u0627\u0644\u0642\u064a\u0648\u062f \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0639\u0646 \u0627\u0644\u0627\u0646\u062c\u0627\u0632 \u0648\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u062a\u0642\u0644\u064a\u062f\u064a\u0629<\/a><\/p>\n

\u0642\u064a\u0627\u0633 \u0631\u0628\u062d\u064a\u0629 \u0627\u0644\u0632\u0628\u0648\u0646 \u0648\u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0645\u064a\u0632\u0629 \u0627\u0644\u062a\u0646\u0627\u0641\u0633\u064a\u0629<\/a><\/p>\n

\u0646\u0638\u0631\u064a\u0629 \u0627\u0644\u0642\u064a\u0648\u062f<\/a>[\/vc_column_text][\/vc_tta_section][vc_tta_section title=”\u0645\u062d\u0627\u0636\u0631\u0627\u062a \u062f. \u0635\u0644\u0627\u062d \u0647\u0640\u0627\u062f\u064a” tab_id=”1683530154138-523b72c8-6760″][vc_column_text]1 Fixed Acssets Aquiring<\/a><\/p>\n

2 Costs Subsquents<\/a><\/p>\n

3 Disposal of Fixed Assets<\/a><\/p>\n

4 Fixed Assets Exchange<\/a><\/p>\n

5 Fixed Assets grants<\/a><\/p>\n

1 Depreciation<\/a><\/p>\n

2 Depreciation Methods<\/a><\/p>\n

1 Recognition of Accounts Receivable<\/a><\/p>\n

2 Accounts Receivable Valuation<\/a><\/p>\n

3 Adjusting Allowance<\/a><\/p>\n

4 Write-Off of Uncollectible Accounts<\/a>[\/vc_column_text][\/vc_tta_section][vc_tta_section title=”\u0645\u062d\u0627\u0636\u0631\u0627\u062a \u062f. \u0645\u0634\u062a\u0627\u0642 \u0643\u0627\u0645\u0644 \u0641\u0631\u062c” tab_id=”1683530208529-6c38508c-507c”][vc_column_text]\u0645\u0627\u062f\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0627\u062f\u0627\u0631\u064a\u0629 \/ \u0627\u0644\u0645\u0631\u062d\u0644\u0629 \u0627\u0644\u0631\u0627\u0628\u0639\u0629<\/strong><\/span><\/p>\n

Chapter three breakeven point<\/a><\/p>\n

chapter four Selectig Style of production<\/a><\/p>\n

chapter four Scarce Resources Alocaton Decisios<\/a><\/p>\n

chapter four Make or buy decisions<\/a><\/p>\n

chapter four Keep or Drop Decisions<\/a><\/p>\n

chapter four Accept or reject special order<\/a><\/p>\n

Chapter five Master budget<\/a><\/p>\n

Chapter five Master budget solutions<\/a><\/p>\n

Chapter five master budget questions<\/a><\/p>\n

Chapter Six Capital Budget<\/a>[\/vc_column_text][\/vc_tta_section][\/vc_tta_accordion][\/vc_column][vc_column width=”1\/2″][vc_tta_accordion style=”outline” shape=”round” color=”sandy-brown” spacing=”2″ gap=”2″ c_align=”center” c_icon=”chevron” c_position=”right” active_section=”0″][vc_tta_section title=”\u0645\u062d\u0627\u0636\u0631\u0627\u062a \u062f. \u0628\u0634\u0631\u0649 \u0627\u0644\u0637\u0627\u0626\u064a” tab_id=”1683529003079-51753085-9466″][vc_column_text]\u0627\u0644\u0643\u0634\u0648\u0641\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 1<\/a><\/p>\n

\u0627\u0644\u0643\u0634\u0648\u0641\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 2<\/a><\/p>\n

\u0627\u0644\u0643\u0634\u0648\u0641\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 3<\/a><\/p>\n

\u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0627\u0644\u0633\u0644\u0639\u064a<\/a><\/p>\n

\u0627\u0644\u0645\u0648\u062c\u0648\u062f\u0627\u062a \u0627\u0644\u062b\u0627\u0628\u062a\u0629 1<\/a><\/p>\n

\u0627\u0644\u0645\u0648\u062c\u0648\u062f\u0627\u062a \u0627\u0644\u062b\u0627\u0628\u062a\u0629 2<\/a><\/p>\n

\u0627\u0644\u0645\u0648\u062c\u0648\u062f\u0627\u062a \u0627\u0644\u062b\u0627\u0628\u062a\u0629 3<\/a><\/p>\n

\u0642\u064a\u0648\u062f \u0627\u0644\u062a\u0633\u0648\u064a\u0629<\/a><\/p>\n

\u0643\u0634\u0641 \u0627\u0644\u0645\u0637\u0627\u0628\u0642\u0629 1<\/a><\/p>\n

\u0643\u0634\u0641 \u0627\u0644\u0645\u0637\u0627\u0628\u0642\u0629 2<\/a>[\/vc_column_text][\/vc_tta_section][vc_tta_section title=”\u0645\u062d\u0627\u0636\u0631\u0627\u062a \u0645. \u0646\u0627\u062f\u064a\u0629 \u0634\u0627\u0643\u0631” tab_id=”1683529178166-d9e5e57e-f3b8″][vc_column_text]\u0645\u0627\u062f\u0629 \u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0628\u0627\u0644\u0644\u063a\u0629 \u0627\u0644\u0625\u0646\u0643\u0644\u064a\u0632\u064a\u0629 \/ \u0627\u0644\u0645\u0631\u062d\u0644\u0629 \u0627\u0644\u062b\u0627\u0644\u062b\u0629<\/strong><\/span><\/p>\n

\u0627\u0644\u0641\u0635\u0644 \u0627\u0644\u0627\u0648\u0644 \u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0627\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/a><\/p>\n

Questions about the first chapter.doc<\/a><\/p>\n

CHAPTER 2FinancialStatements<\/a><\/p>\n

Questions about chapter 2.doc<\/a><\/p>\n

CHAPTER 3Financial Statements Analysis Preview<\/a><\/p>\n

Question ch.3.doc<\/a><\/p>\n

CHAPTER (4)Fund Flow Statement<\/a><\/p>\n

Questions about chapter 4<\/a><\/p>\n

CHAPTER 5 Cash flow analysis<\/a><\/p>\n

Questions about chapter 5<\/a><\/p>\n

Solutions for exam Ch4 & Ch5<\/a><\/p>\n

\u0645\u0627\u062f\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0644\u0644\u0645\u0631\u062d\u0644\u0629 \u0627\u0644\u062b\u0627\u0644\u062b\u0629<\/strong><\/span><\/p>\n

\u0627\u0644\u0641\u0635\u0644 \u0627\u0644\u0627\u0648\u0644<\/a>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0\u0627\u0644\u0641\u0635\u0644 \u0627\u0644\u062b\u0627\u0646\u064a<\/a><\/p>\n

\u0627\u0644\u0641\u0635\u0644 \u0627\u0644\u062b\u0627\u0644\u062b<\/a>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u0627\u0644\u0641\u0635\u0644 \u0627\u0644\u0631\u0627\u0628\u0639<\/a><\/p>\n

\u0627\u0644\u0641\u0635\u0644 \u0627\u0644\u062e\u0627\u0645\u0633<\/a>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0\u0627\u0644\u0641\u0635\u0644 \u0627\u0644\u0633\u0627\u062f\u0633<\/a><\/p>\n

\u0627\u0644\u0641\u0635\u0644 \u0627\u0644\u0633\u0627\u0628\u0639<\/a>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0\u0627\u0644\u0641\u0635\u0644 \u0627\u0644\u062b\u0627\u0645\u0646<\/a><\/p>\n

\u0627\u0645\u062b\u0644\u0629 \u0645\u062a\u0646\u0648\u0639\u0629 \u0641\u064a \u0645\u0648\u0627\u0636\u064a\u0639 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629<\/a>[\/vc_column_text][\/vc_tta_section][vc_tta_section title=”\u0645\u062d\u0627\u0636\u0631\u0627\u062a \u062f. \u0633\u0644\u0627\u0645\u0629 \u0627\u0628\u0631\u0627\u0647\u064a\u0645 \u0639\u0644\u064a” tab_id=”1683529571029-2dc98eee-9222″][vc_column_text]\u0627\u0644\u062a\u0641\u0631\u0642\u0629 \u0628\u064a\u0646 \u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u0627\u064a\u0631\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0631\u0623\u0633\u0645\u0627\u0644\u064a\u0629<\/a><\/p>\n

\u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u0648\u062c\u0648\u062f\u0627\u062a \u062f\u0641\u0639\u0629 \u0648\u0627\u062d\u062f\u0629<\/a><\/p>\n

\u0627\u0644\u0637\u0631\u0642 \u0627\u0644\u0627\u062e\u0631\u0649 \u0644\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u062c\u0648\u062f\u0627\u062a<\/a><\/p>\n

\u0627\u0644\u0645\u0639\u0627\u0644\u062c\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0644\u0644\u0645\u0648\u062c\u0648\u062f\u0627\u062a \u0627\u0644\u062b\u0627\u0628\u062a\u0629 \u0627\u0644\u0645\u0642\u062a\u0646\u0627\u0629<\/a><\/p>\n

\u0627\u0646\u062f\u062b\u0627\u0631 \u0627\u0644\u0645\u0648\u062c\u0648\u062f\u0627\u062a \u0627\u0644\u062b\u0627\u0628\u062a\u0629<\/a><\/p>\n

\u0628\u064a\u0639 \u0627\u0644\u0645\u0648\u062c\u0648\u062f \u0627\u0644\u062b\u0627\u0628\u062a<\/a><\/p>\n

\u0637\u0631\u064a\u0642\u0629 \u0645\u062c\u0645\u0648\u0639 \u0633\u0646\u0648\u0627\u062a \u0627\u0644\u0639\u0645\u0631 \u0627\u0644\u0627\u0646\u062a\u0627\u062c\u064a<\/a><\/p>\n

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