 ‫א‬‫א‬‫א‬
‫اﻟﻤﺆﺳﺴﺔ اﻟﻌﺎﻣﺔ ﻟﻠﺘﻌﻠﻴﻢ اﻟﻔﻨﻲ واﻟﺘﺪرﻳﺐ اﻟﻤﻬﻨﻲ‬
a
‫א‬‫א‬‫א‬‫א‬


٢٧٤


‫א‬
٢٧٤

 
 W،،‫א‬‫א‬،‫א‬


‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
  ‫א‬ ‫א‬  ،‫א‬   ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ 
‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K ‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
  ‫א‬        ،‫א‬ ‫א‬‫א‬  
‫א‬  ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬   ‫א‬    ،  
‫א‬،‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
     ‫א‬  ‫א‬   ،‫א‬   
 K‫א‬‫א‬،‫א‬‫א‬

‫א‬  ?  ?  ?   ? ‫א‬ ‫א‬  
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬،‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬

،‫א‬‫א‬‫א‬‫א‬
 K‫א‬

 ‫א‬‫א‬‫א‬‫א‬








٢٧٤
‫א‬

 

،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬?‫א‬‫?א‬
 K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 ‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
 K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬،‫א‬
 W‫א‬
،‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬
‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬،‫א‬
‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬
‫اﻟﻤﺆﺳﺴﺔ اﻟﻌﺎﻣﺔ ﻟﻠﺘﻌﻠﻴﻢ اﻟﻔﻨﻲ واﻟﺘﺪرﻳﺐ اﻟﻤﻬﻨﻲ‬
‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬
‫א‬‫א‬
١
‫א‬‫א‬

‫א‬‫א‬
 ٢٧٤
‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
 K‫א‬‫א‬‫א‬

 W‫א‬‫א‬
 W‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬–١
 K‫א‬‫א‬–٢
 K‫א‬‫א‬‫א‬‫א‬‫א‬–٣
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬–٤

 ٪١٠٠‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬

 ٨W‫א‬‫א‬

 W‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬–١
 K‫א‬‫א‬‫א‬‫א‬–٢
 K‫א‬‫א‬‫א‬‫א‬–٣

 W‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
-١-
‫א‬‫א‬

‫א‬‫א‬
 ٢٧٤
‫א‬

 ‫א‬‫א‬
 W

 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬ ‫א‬‫א‬
 K
 ‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬K‫א‬‫א‬ ‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬،‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬
  ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬
 K

 ‫א‬‫א‬‫א‬‫א‬W
 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬
 ‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬–١
‫א‬‫א‬ ‫א‬–٢
 K‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬
 ‫א‬‫א‬Occupancy ‫א‬‫א‬‫א‬
  ‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬ ‫א‬
-٢-
‫א‬‫א‬

‫א‬‫א‬
 ٢٧٤
‫א‬

‫א‬ ‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ 
 K‫א‬‫א‬‫א‬‫א‬

 W‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬
 W
 K‫א‬‫א‬‫א‬W‫א‬–١
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬–٢
 K‫א‬‫א‬‫א‬W‫א‬–٣
 K‫א‬‫א‬‫א‬W‫א‬‫א‬–٤
 K‫א‬ W‫א‬–٥
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬‫؛‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬
‫א‬WIncreasing Revenues ‫א‬‫א‬‫א‬ K١
 K‫א‬KK‫א‬‫א‬ Average Room Rate ‫א‬
‫א‬‫א‬ WReducing Costs ‫א‬ K٢
 KProposed Budget ‫א‬‫א‬‫א‬‫א‬
 K‫א‬ K٣
 K‫א‬ K٤
 KImage ‫א‬‫א‬ K٥
-٣-

‫א‬‫א‬

‫א‬‫א‬
 ٢٧٤
‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬
‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬ ،
 ‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ 
‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬
 ‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬

 W‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬–١
 K‫א‬‫א‬‫א‬–٢
‫א‬‫א‬‫א‬‫א‬ –٣
 K‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬–٤
 K‫א‬‫א‬‫א‬‫א‬‫א‬–٥
 K‫א‬–٦
 K‫א‬‫א‬‫א‬‫א‬‫א‬–٧
‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬–٨
‫א‬‫א‬‫א‬
‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬
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‫א‬‫א‬

‫א‬‫א‬
 ٢٧٤
‫א‬

،‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬–٩
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  
Guest Folio ‫א‬‫א‬‫א‬
‫א‬‫א‬ ‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬W‫א‬‫א‬ –١٠
‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬،  ‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬ 
‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬–١١
،‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
‫א‬‫א‬W‫א‬‫א‬–١٢
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  
‫א‬‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
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‫א‬‫א‬

‫א‬‫א‬
 ٢٧٤
‫א‬

 ‫א‬‫א‬‫א‬W
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬ ‫א‬‫א‬ ‫א‬
‫א‬Fidelio ‫א‬
 K‫א‬
E‫א‬–‫א‬‫א‬FZ‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬

 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
‫א‬‫א‬‫א‬

 ‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬
 K ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬ ‫א‬‫א‬‫א‬
‫א‬، ‫א‬‫א‬‫א‬
‫א‬،‫א‬F‫א‬E‫א‬‫א‬F
‫א‬‫א‬‫א‬KE‫א‬KK،‫א‬،‫א‬
‫א‬،Profit Centre ‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬

-٦-
‫א‬‫א‬

‫א‬‫א‬
 ٢٧٤
‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬٪٦٤{١‫א‬‫א‬‫א‬‫א‬
٪٧‫א‬‫א‬٪٥{١‫א‬٪١٩{٥‫א‬‫א‬‫א‬٪٢{٥
 W‫א‬‫א‬‫א‬ ٪١{٨‫א‬
 K٪٤٤{٩‫א‬‫א‬‫א‬‫א‬‫א‬J
 K٪٣٠‫א‬J
 K٪١١‫א‬J
 K٪٨{٦‫א‬‫א‬‫א‬‫א‬‫א‬J
 K٪٥{٥‫א‬J
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬،‫א‬‫א‬٪٢٠‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬Specifications‫א‬ Standards
‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬ ‫א‬‫א‬
،٪٤٠٪٣٥ ‫א‬‫א‬٪٧٥
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬J ١
 K‫א‬J ٢
 K‫א‬J ٣
 K‫א‬J ٤
 K‫א‬‫א‬‫א‬J ٥
 K‫א‬J ٦
 K‫א‬J ٧
 K‫א‬J ٨
‫א‬‫א‬‫א‬‫א‬‫א‬Acounting Department ‫א‬‫א‬
 K‫א‬‫א‬

-٧-
‫א‬‫א‬

‫א‬‫א‬
 ٢٧٤
‫א‬


 ‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ١
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٢
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٣
 K‫א‬‫א‬‫א‬‫א‬J ٤
 K‫א‬‫א‬‫א‬‫א‬J ٥
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٦
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٧

 W‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬
 J ١
‫א‬ ‫א‬‫א‬‫א‬ ‫א‬‫א‬ Input 
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬J ٢
 K‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬
 ‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬ J ٣
 K‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٤
 K‫א‬‫א‬‫א‬‫א‬‫א‬J ٥
‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬J ٦
 K‫א‬‫א‬‫א‬‫א‬

-٨-
‫א‬‫א‬

‫א‬‫א‬
 ٢٧٤
‫א‬

 ‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬
 ‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬ J ١
‫א‬‫א‬، ‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٢
 K،
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٣
 K‫א‬
 K‫א‬‫א‬‫א‬‫א‬J ٤
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٥
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٦
 K‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬J ٧
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٨
 K‫א‬

 ‫א‬‫א‬‫א‬‫א‬‫א‬W
 W‫א‬‫א‬Controller ‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬J

 .Accounts Payable ‫א‬‫א‬‫א‬‫א‬‫א‬J
KAccounts Receivable‫א‬‫א‬J

K Payroll‫א‬J
 K Profit and Loss Account ‫א‬‫א‬‫א‬J
 K Monthly Income Statement ‫א‬‫א‬J
 KBalance Sheet ‫א‬‫א‬‫א‬‫א‬J
 KProposed Budget ‫א‬‫א‬‫א‬J
-٩-
‫א‬‫א‬

‫א‬‫א‬
 ٢٧٤
‫א‬

 K‫א‬‫א‬‫א‬‫א‬J
 K‫א‬‫א‬J
 K‫א‬‫א‬‫א‬‫א‬J
 K‫א‬‫א‬‫א‬‫א‬J
 K‫א‬‫א‬‫א‬‫א‬J

 W‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬G
 K‫א‬‫א‬‫א‬G
 K‫א‬‫א‬G
 K‫א‬‫א‬G
 K‫א‬G

 W‫א‬‫א‬G
K‫א‬J
 K‫א‬J
 K‫א‬‫א‬J
 K‫א‬J
 K‫א‬‫א‬J
 K‫א‬J
 K‫א‬J
 K‫א‬‫א‬G
 K‫א‬G
 ‫א‬‫א‬‫א‬WCredit ‫א‬G
 K‫א‬
WF&B Cost Controller‫א‬‫א‬‫א‬G
 K‫א‬‫א‬‫א‬،‫א‬،‫א‬،‫א‬،‫א‬،‫א‬‫א‬‫א‬‫א‬
- ١٠ -
‫א‬‫א‬

‫א‬‫א‬
 ٢٧٤
‫א‬

‫א‬‫א‬‫א‬‫א‬WF&B Analyst ‫א‬‫א‬G
 K
 W‫א‬‫א‬‫א‬‫א‬‫ א‬W‫א‬
 W‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬Unifom System of Accounts for Hotels
 
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬،‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬١٩٢٦‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
Uniform System of Accounts for Restaurants 
 K‫א‬‫א‬‫א‬‫א‬ ‫א‬١٩٣٠

 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬ -
 K‫א‬‫א‬‫א‬‫א‬‫א‬ -
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ -
‫א‬‫א‬ ‫א‬‫א‬‫א‬  K
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬Expenses ‫א‬Revenues ‫א‬‫א‬‫א‬
 W‫א‬
 W‫א‬‫א‬‫א‬W‫א‬‫א‬
 K‫א‬‫א‬‫א‬  K‫א‬‫א‬‫א‬ -
- ١١ -
‫א‬‫א‬

‫א‬‫א‬
 ٢٧٤
‫א‬

 K‫א‬‫א‬‫א‬ -
 K‫א‬‫א‬‫א‬ -
 K‫א‬‫א‬‫א‬‫א‬‫א‬  K‫א‬‫א‬‫א‬ -
 K‫א‬‫א‬‫א‬‫א‬  W‫א‬W‫א‬‫א‬
 K‫א‬ -
 K‫א‬‫א‬ -
 K‫א‬ -
 K‫א‬‫א‬‫א‬  K‫א‬‫א‬ -
 K‫א‬‫א‬‫א‬‫ א‬-
  K‫א‬‫א‬ -
 K‫א‬ -
 K‫א‬‫א‬‫א‬  K‫א‬‫ א‬ K -
 W‫א‬‫א‬W‫א‬‫א‬
 K‫א‬‫א‬‫ א‬ K‫א‬‫ א‬-
 K‫א‬‫א‬ 
- ١٢ -
‫א‬‫א‬

‫א‬‫א‬
 ٢٧٤
‫א‬

 W‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬
 Hotel ‫א‬–١
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬ ‫א‬

 Operation W‫א‬–٢
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 Transaction W‫א‬‫א‬–٣
‫א‬‫א‬ ‫א‬‫א‬
 ‫א‬‫א‬‫א‬ ‫א‬
 K‫א‬‫א‬
 Assets W‫א‬–٤
 ،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W
 Current Assets ‫א‬J 
‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬ ‫א‬
،‫א‬‫א‬ ‫א‬،‫א‬‫א‬،‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬،‫א‬‫א‬،‫א‬
 Fixed Assets –
‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬،‫א‬،‫א‬،‫א‬‫א‬‫א‬‫א‬
 K‫א‬
 Intangible Assets –
 ‫א‬ ‫א‬‫א‬
 ‫א‬
 KGoodwill ‫א‬
- ١٣ -
‫א‬‫א‬

‫א‬‫א‬
 ٢٧٤
‫א‬

 Liabilities ‫א‬–٥

  ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W
 Short-term Liabilities ‫א‬J 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 Long-term Liabilities ‫א‬‫א‬–
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 Expenses ‫א‬–٦
‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬
‫א‬،‫א‬،‫א‬،‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
 KK‫א‬…‫א‬
  Revenues ‫א‬‫א‬‫א‬–٧
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬
 Owner’s Equity ‫א‬–٨
‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬
‫א‬ ‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬ ‫א‬،‫א‬
 K
 Financial Position Statement ‫א‬‫א‬–٩
،‫א‬‫א‬ ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬ ‫א‬
 . Balanee Sheet
 Income Statemen‫א‬–١٠
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬،
- ١٤ -
‫א‬‫א‬

‫א‬‫א‬
 ٢٧٤
‫א‬

 W‫א‬‫א‬‫א‬‫א‬‫א‬–١١
‫א‬ ‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬
 Profit ‫א‬–١٢
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 Loss ‫א‬–١٣
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 Cash Flows Statement ‫א‬‫א‬–١٤
 K‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬،‫א‬ ‫א‬
 K‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬–١٥
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J 
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬–

 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W
،‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬
 K‫א‬‫א‬W‫א‬‫א‬
 K‫א‬‫א‬‫א‬W‫א‬‫א‬

- ١٥ -
‫א‬‫א‬

‫א‬‫א‬
 ٢٧٤
‫א‬

 W‫א‬‫א‬W‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
 Rooms ‫א‬W
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬٪٦٥‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬
 W‫א‬J ١
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬
‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬ K‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫ א‬-
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  K
 K‫א‬‫א‬ -
 K‫א‬‫א‬‫א‬‫א‬‫א‬  W‫א‬–٢
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
 W‫א‬–٣
 K‫א‬‫א‬‫א‬
 W‫א‬‫א‬–٤
‫א‬ ،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

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‫א‬‫א‬

‫א‬‫א‬
 ٢٧٤
‫א‬

 Food And Beverages ‫א‬‫א‬W

 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬٪٢٠‫א‬
 W‫א‬‫א‬‫א‬
 W‫א‬–١
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 KMenu ‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
 W‫א‬–٢
،‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬–٣
‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬
 Telephone and Fax ‫א‬‫א‬–
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬،
 K‫א‬‫א‬‫א‬‫א‬

 Laundry ‫א‬W‫א‬
،‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬، 
٪٦٠‫א‬‫א‬
 K٪٤٠
- ١٧ -
‫א‬‫א‬

‫א‬‫א‬
 ٢٧٤
‫א‬

  Garage and Parking Lot ‫א‬‫א‬‫א‬‫א‬‫א‬W
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬

 ‫א‬‫א‬‫א‬W
،‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬ -
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ -

 W‫א‬‫א‬‫א‬W‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ –١
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬–٢
 K‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬–٣
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬–٤
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬
 ‫א‬‫א‬‫א‬‫א‬–٥
 K‫א‬
- ١٨ -
‫א‬‫א‬

‫א‬‫א‬
 ٢٧٤
‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬–٦
 K‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬

 K‫א‬‫א‬‫א‬‫א‬

- ١٩ -
‫א‬‫א‬

‫א‬‫א‬
 ٢٧٤
‫א‬

 ‫א‬
 W
 K‫א‬‫א‬‫א‬–١
 K‫א‬‫א‬–٢
 ‫؟‬‫א‬‫א‬‫א‬‫א‬‫א‬–٣
 ‫؟‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬–٤
 K‫א‬‫א‬‫א‬‫א‬‫א‬–٥
 K‫א‬‫א‬–٦

 E
F

 E
F

 E
 E
 E
F
F
F
 W‫א‬‫א‬‫א‬E8FE9FW



K‫א‬‫א‬‫א‬–١



K‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬–٢
‫א‬‫א‬‫א‬٪١٩{٥‫א‬‫א‬‫א‬–٣
K‫א‬‫א‬‫א‬‫א‬‫א‬–٤

K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬–٥

 W‫א‬‫א‬‫א‬W
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬–١
 KK………………………‫א‬‫א‬‫א‬
 KKK…………………K…………………‫א‬–٢
K……………………………………‫א‬‫א‬–٣
 KK…………………
K………………………………………‫א‬‫א‬‫א‬–٤
 KK……………………
 KK…………………KK……………‫א‬‫א‬–٥
  ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬–٦
 K‫א‬……………………………………
- ٢٠ -
‫א‬‫א‬

‫א‬‫א‬
 ٢٧٤
‫א‬

K……………… ‫א‬‫א‬–٧
 ………………
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬–٨
 K………………………
- ٢١ -
‫א‬‫א‬

‫א‬‫א‬
 ٢٧٤
‫א‬

 ‫א‬‫א‬
 W
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ١
 K‫א‬‫א‬‫א‬
 K‫א‬‫א‬،‫א‬‫א‬،‫א‬‫א‬‫א‬–٢
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬–٣
 K‫א‬E‫א‬‫א‬F‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬–٤
 K‫א‬‫א‬‫א‬٪٦٤‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬–٥
 K‫א‬
 W‫א‬J ٦
 K‫א‬‫א‬‫א‬‫א‬‫א‬J
 K‫א‬‫א‬‫א‬‫א‬J
 K‫א‬J
 K‫א‬J
 K‫א‬‫א‬‫א‬J
 K‫א‬‫א‬J
 K‫א‬‫א‬‫א‬‫א‬J
 K‫א‬‫א‬‫א‬J
 K‫א‬‫א‬‫א‬‫א‬J
 K‫א‬‫א‬J
 K‫א‬‫א‬‫א‬‫א‬J
 K‫א‬‫א‬‫א‬‫א‬J
 K‫א‬‫א‬‫א‬‫א‬J
- ٢٢ -
 
‫א‬‫א‬

‫א‬‫א‬
 ٢٧٤
 E9 F

 E 9 F
 E8F
 E9 F
 E8F


‫א‬

 W‫א‬‫א‬‫א‬E8FE 9FW




K‫א‬‫א‬‫א‬J ١

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٢






 K‫א‬‫א‬
K‫א‬‫א‬‫א‬٪١٩{٥‫א‬‫א‬‫א‬–٣
K‫א‬‫א‬‫א‬‫א‬‫א‬–٤

K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬–٥

 W‫א‬‫א‬‫א‬W
‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬
 ‫א‬‫א‬‫א‬–١
 K‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬‫א‬،‫א‬ –٢
‫א‬‫א‬  ،‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،
 K‫א‬‫א‬‫א‬‫א‬‫א‬–٣
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬–٤
 K‫א‬‫א‬‫א‬‫א‬‫א‬–٥

  ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬–٦
 K‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬–٧
 K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬–٨
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬
- ٢٣ -
 ‫א‬‫א‬‫א‬
‫اﻟﻤﺆﺳﺴﺔ اﻟﻌﺎﻣﺔ ﻟﻠﺘﻌﻠﻴﻢ اﻟﻔﻨﻲ واﻟﺘﺪرﻳﺐ اﻟﻤﻬﻨﻲ‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬

٢
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬
 ٢٧٤
‫א‬

 ‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
 K‫א‬

 W‫א‬‫א‬
 W‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬–١
 K‫א‬‫א‬‫א‬‫א‬–٢
 K‫א‬‫א‬‫א‬‫א‬‫א‬–٣
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬–٤

 ٪١٠٠‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬

 K٦W‫א‬‫א‬

 W‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬–١
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬–٢
 K‫א‬–٣

 W‫א‬‫א‬
 K‫א‬‫א‬‫א‬J 
- ٢٤ -
‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬
 ٢٧٤
‫א‬

 ‫א‬‫א‬‫א‬‫א‬
 W
‫א‬‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬
 ‫א‬‫א‬
 ‫א‬‫א‬Cashier ‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 W‫א‬‫א‬‫א‬‫א‬‫א‬W
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬ 
‫א‬‫א‬، ‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
  ‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬ K‫א‬‫א‬‫א‬،
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
‫א‬ ‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬Fidelio ‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬K
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬ ‫א‬K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
- ٢٥ -
‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬
 ٢٧٤
‫א‬

 W‫א‬‫א‬‫א‬W
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ،‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬K‫א‬‫א‬‫א‬
 W،
 W‫א‬‫א‬E١F
 K‫א‬‫א‬E
 K‫א‬‫א‬‫א‬E
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬E
 K‫א‬‫א‬‫א‬‫א‬‫א‬E
 K‫א‬‫א‬‫א‬‫א‬E
 K‫א‬‫א‬‫א‬E
 W‫א‬‫א‬E٢F
 K‫א‬E
 K‫א‬‫א‬E
 K‫א‬‫א‬‫א‬E
 K‫א‬‫א‬‫א‬E
 K‫א‬E
 W‫א‬‫א‬‫א‬W
 ‫א‬‫א‬‫א‬‫א‬‫א‬
 W

 W‫א‬E١F
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬Buckets ‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬
- ٢٦ -
‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬

 ٢٧٤
‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
  ‫א‬،‫א‬‫א‬
 K
 W‫א‬‫א‬W‫א‬‫א‬E١
 K‫א‬ -
 K‫א‬‫ א‬-
 K‫א‬ -
 K‫א‬  K‫א‬  K‫א‬‫ א‬-
 K‫א‬ -
‫א‬Charges ‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬E٢
 W‫א‬‫א‬
 K‫א‬‫א‬ -
 K‫א‬…‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬ -
‫א‬‫א‬‫א‬‫א‬‫א‬Balance W‫א‬‫א‬E٣
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬

- ٢٧ -
‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬
 ٢٧٤
‫א‬

 W‫א‬‫א‬‫א‬E٢F
 W‫א‬‫א‬‫א‬E
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬،‫א‬‫א‬
 K‫א‬‫א‬‫א‬
 W ‫א‬‫א‬‫א‬‫א‬‫א‬E
‫א‬‫א‬‫א‬ ‫א‬E١
 K‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬E٢
 K‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬E٣
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬E٤
 K
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬E٥
‫א‬،‫א‬،‫א‬‫א‬‫א‬‫א‬
 K
 W‫א‬‫א‬E٣F
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬،
 Petty Cash ‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬Paid Out ‫א‬‫א‬‫א‬‫א‬
‫א‬، ‫א‬ Paid Out ،‫א‬‫א‬

 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬E١J ٢F

 ‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬
 K

- ٢٨ -
‫א‬‫א‬

‫א‬
 ٢٧٤
‫א‬‫א‬‫א‬‫א‬


NO. 003731
Date :
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Room No………………

Do not write in above space
PAID OUT
Name ……………………………
Amount……………………
Explanation

Total Amount
…………………………..
Do not Write below
Signature ……………………………..
 Paid Out‫א‬E١J
- ٢٩ -
٢F
‫א‬‫א‬

 ٢٧٤
‫א‬‫א‬‫א‬‫א‬
‫א‬

 W‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬E١F
 K‫א‬‫א‬‫א‬E٢F
 K‫א‬‫א‬E٣F
 K‫א‬‫א‬‫א‬‫א‬‫א‬E٤F
 K‫א‬‫א‬E٥F
 K‫א‬‫א‬‫א‬E٦F
 K‫א‬‫א‬‫א‬‫א‬‫א‬E٧F
 K‫א‬‫א‬E٨F
 K‫א‬Paid Out‫א‬‫א‬E٩F
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬E١٠F

 W‫א‬W‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬J ١

 K‫א‬‫א‬‫א‬J ٢
K‫א‬‫א‬‫א‬‫א‬J ٣
 K ‫א‬‫א‬‫א‬J ٤
 K‫א‬‫א‬‫א‬J ٥
‫א‬‫א‬‫א‬‫א‬

 K‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬E١
‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬ ‫א‬‫א‬‫א‬
‫א‬‫א‬ ،‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
- ٣٠ -
‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬
‫א‬
 ٢٧٤

 W‫א‬‫א‬‫א‬E٢

 ‫א‬ ‫א‬
‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬

‫א‬‫א‬‫א‬W‫א‬‫א‬E
‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬J ١
 K‫א‬‫א‬‫א‬‫א‬J ٢
 K‫א‬‫א‬J ٣
 K‫א‬‫א‬‫א‬‫א‬J ٤
 K‫א‬‫א‬‫א‬‫א‬J ٥
‫א‬‫א‬ ‫א‬‫א‬W‫א‬‫א‬E

‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬، ‫א‬‫א‬‫א‬‫א‬K
 W
 K‫א‬‫א‬‫א‬‫א‬J ١
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٢
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٣
 K‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬J ٤
 K‫א‬‫א‬‫א‬‫א‬J ٥
- ٣١ -
‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬

 ٢٧٤
‫א‬

 W‫א‬‫א‬‫א‬‫א‬J ٣
، ‫א‬‫א‬‫א‬
 ‫א‬
‫א‬K‫א‬‫א‬‫א‬
Voucher ،‫א‬
 KE٢J ٢F‫א‬

 W‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬E١
 K‫א‬‫א‬‫א‬‫א‬E٢
Accounts Receivables ‫א‬‫א‬ ‫א‬‫א‬‫א‬E٣
‫א‬‫א‬‫א‬
 ،‫א‬
 K‫א‬

 W‫א‬‫א‬‫א‬J ٤
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬E١
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ E٢
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬E٣
 K‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬E٤
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
‫א‬‫א‬

‫א‬
 ٢٧٤
‫א‬‫א‬‫א‬‫א‬

 K………………………………………W‫א‬‫א‬
 ………………………………………………W‫א‬‫א‬
 Voucher٢٧٥٥
 K…………………………‫א‬
 K……………………………
 ‫א‬‫א‬W
 W‫א‬
 Bed & Break fast

 W‫א‬‫א‬‫א‬
KHalf Board
 KFull Board 
 KKK……………………W‫א‬
 K………………………W‫א‬
‫א‬
……………………K……………………………………………………KK………
 ………………

 ،‫א‬‫א‬W
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 KE٢J ٢F
- ٣٣ -
‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬

 ٢٧٤
‫א‬

 W‫א‬E٥
‫א‬ ‫א‬
‫א‬
 ‫א‬‫א‬‫א‬ ‫א‬K‫א‬ ‫א‬
‫א‬‫א‬‫א‬،‫א‬
 K‫א‬‫א‬‫א‬
،‫א‬‫א‬
 K‫א‬‫א‬‫א‬

 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬J ١
 K‫א‬‫א‬J ٢
،‫א‬‫א‬‫א‬‫א‬ 
 ‫א‬J ٣
،‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬J ٤

 WE‫א‬F‫א‬‫א‬
Carte Blanch – Visa – American Express – Dinners Club
‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬

 W‫א‬ Fidelio ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 ‫א‬‫א‬ ‫א‬‫א‬‫א‬
‫א‬  ‫א‬،‫א‬ ‫א‬
‫א‬  ‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬

- ٣٤ -
‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬

 ٢٧٤
 ‫א‬


‫א‬


 W‫א‬‫א‬‫א‬E FEFEF
F   K‫א‬‫א‬‫א‬‫א‬‫א‬J ١
EFK‫א‬‫א‬‫א‬‫א‬J ٢
 K‫א‬‫א‬ –٣
EF 
 E
F
 E
F
 E
 ‫א‬‫א‬‫א‬‫א‬‫א‬–٤
 K
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ –٥

 K‫א‬‫א‬‫א‬‫א‬‫א‬

 W‫א‬‫א‬‫א‬EF
 ……………………………‫א‬‫א‬J ١
……………………………‫א‬‫א‬‫א‬J ٢
 K‫א‬
……………………………‫א‬‫א‬‫א‬J ٣
 K‫א‬‫א‬
 K……………………………‫א‬J ٤
 K‫א‬‫א‬‫א‬‫א‬……………………………J ٥

 W‫א‬EF
 K‫א‬‫א‬‫א‬‫א‬‫א‬E١
 K‫א‬‫א‬‫א‬‫א‬E٢
- ٣٥ -
‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬
 ٢٧٤
 ‫א‬‫א‬
 EF
‫א‬


 W‫א‬‫א‬‫א‬E FEFEF
 K‫א‬‫א‬‫א‬‫א‬‫א‬J ١
 EFK‫א‬‫א‬‫א‬‫א‬J ٢
 EF

K‫א‬‫א‬–٣
 ‫א‬‫א‬‫א‬‫א‬‫א‬–٤
 EF K
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬–٥
 EF
 K‫א‬‫א‬‫א‬‫א‬‫א‬

 W‫א‬‫א‬‫א‬EF
 K‫א‬‫א‬‫א‬J ١
 K‫א‬‫א‬‫א‬‫א‬‫א‬J ٢
‫א‬‫א‬‫א‬‫א‬‫א‬J ٣
 K‫א‬
 K‫א‬‫א‬ J ٤
 K‫א‬‫א‬‫א‬‫א‬‫א‬J ٥

 W‫א‬EF
 K‫א‬‫א‬‫א‬‫א‬‫א‬E١
‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬
 K‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬E٢
 W
 K‫א‬‫א‬‫א‬J
 K‫א‬‫א‬J
K‫א‬‫א‬J
- ٣٦ -
 ‫א‬‫א‬‫א‬
‫اﻟﻤﺆﺳﺴﺔ اﻟﻌﺎﻣﺔ ﻟﻠﺘﻌﻠﻴﻢ اﻟﻔﻨﻲ واﻟﺘﺪرﻳﺐ اﻟﻤﻬﻨﻲ‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

٣
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬

‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
٢٧٤

 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬

 W‫א‬‫א‬‫א‬W‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬J ١
 K‫א‬‫א‬J ٢
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٣
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٤
 K‫א‬‫א‬‫א‬‫א‬J ٥

 K٪٩٥‫א‬‫א‬W‫א‬‫א‬‫א‬

 K١٦W‫א‬‫א‬

 W‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ١
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٢

 W‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
- ٣٧ -
‫א‬‫א‬

‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
٢٧٤

 ‫א‬‫א‬‫א‬‫א‬‫א‬
 W
‫א‬‫א‬
 ‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 
‫א‬‫א‬‫א‬‫א‬‫א‬، ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 
 ‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬J ١
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬J ٢
 K
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٣
 K
 K‫א‬‫א‬‫א‬‫א‬J ٤
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٥
 K‫א‬

 W‫א‬‫א‬‫א‬W

Revenues ‫א‬‫א‬‫א‬E١F
 W‫א‬‫א‬‫א‬‫א‬
  ‫א‬ ‫א‬ 
 ‫א‬‫א‬‫א‬‫א‬J ١
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٢
‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬‫א‬J ٣
 K‫א‬‫א‬‫א‬
- ٣٨ -
‫א‬‫א‬

‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
٢٧٤

 ‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬
‫א‬،‫א‬‫א‬
K‫א‬‫א‬ ‫א‬‫א‬‫א‬
‫א‬
 ‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬


Expenses‫א‬E٢F
 W‫א‬‫א‬
  Salaries and wages ‫א‬‫א‬J ١
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
Employees Benefits ‫א‬‫א‬‫א‬J ٢
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
Foods and Drinkings‫א‬J ٣
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

Commissions ‫א‬J ٤
‫א‬
 ‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬
 K
 Cleaning Supplies ‫א‬J ٥
‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 Guests Supplies ‫א‬‫א‬J ٦
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
- ٣٩ -
‫א‬‫א‬

‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
٢٧٤

 Printing and Stationery ‫א‬‫א‬‫א‬‫א‬J ٧
‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬
 K‫א‬‫א‬
 Uniforms ‫א‬‫א‬‫א‬J ٨
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬KK……‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬
 K
 Laundry ‫א‬‫א‬J ٩
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 K‫א‬
Linen ‫א‬J ١٠
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
 W‫א‬‫א‬

‫א‬‫א‬J ‫א‬H‫א‬‫א‬‫א‬
 K‫א‬
 W‫א‬‫א‬
،٥٠{٠٠٠‫א‬‫א‬،١١٠{٠٠٠‫א‬‫א‬
 K٤٥{٠٠٠٩٥{٠٠٠‫א‬‫א‬
 K‫א‬‫א‬‫א‬W‫א‬
- ٤٠ -
‫א‬‫א‬

‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
٢٧٤

 W‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬
 ١١٠{٠٠٠

 ١٦٠{٠٠٠

 ٥٠{٠٠٠


 E١٤٠{٠٠٠F
 ‫א‬‫א‬

 ‫א‬‫א‬EHF
 ‫א‬
 ٩٥{٠٠٠
‫א‬‫א‬‫א‬
 ٤٥{٠٠٠
 ‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬
 ٢٠{٠٠٠
 ‫א‬‫א‬‫א‬
‫א‬‫א‬ 

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬

Other expenses J ١١
‫א‬‫א‬
 ‫א‬‫א‬
‫א‬‫א‬ETime tables F‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬……‫א‬‫א‬

 W
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 KE‫א‬F‫א‬١٤٢٤L١٢L٣٠
 ‫א‬‫א‬‫א‬١{٣٠{٠٠٠
 KE‫א‬‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬‫א‬٨٠٠{٠٠٠
 K١٠٠{٠٠٠
 K‫א‬‫א‬٣٥٠{٠٠٠
 K‫א‬‫א‬‫א‬‫א‬‫א‬١٥٠{٠٠٠
 K‫א‬‫א‬‫א‬١٣٠{٠٠٠
- ٤١ -
‫א‬‫א‬

‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
٢٧٤

 K‫א‬١٠٠{٠٠٠
 K‫א‬٦٠{٠٠٠
 K‫א‬‫א‬٤٠{٠٠٠
 K٢٠{٠٠٠
 K٥٠{٠٠٠
 K‫א‬٥٠{٠٠٠
 W‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K١٤٢٤L١٢L٣٠
- ٤٢ -
‫א‬‫א‬

‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
٢٧٤

 ‫א‬‫א‬


W‫א‬
 ١٤٢٤L١٢L٣٠‫א‬‫א‬‫א‬‫א‬‫א‬


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 W‫א‬‫א‬‫א‬
 ‫א‬
 ٨٠٠{٠٠٠
 ‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬
 E١٠٠{٠٠٠F
 ‫א‬‫א‬W

 ‫א‬‫א‬‫א‬
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 W‫א‬W
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 ٣٥٠{٠٠٠
 W‫א‬‫א‬J ١
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 ‫א‬‫א‬‫א‬
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 ‫א‬‫א‬
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 ‫א‬‫א‬‫א‬
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 ‫א‬
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 ٤٠{٠٠٠
 ‫א‬
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 ٥٠{٠٠٠
 ‫א‬‫א‬
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 ٦٠{٠٠٠
 ‫א‬
 ٢٠{٠٠٠
 ‫א‬‫א‬
 
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 ‫א‬
 ‫א‬‫א‬
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 ‫א‬
 ١{٠٥٠{٠٠٠
 ‫א‬

- ٤٣ -
‫א‬‫א‬

‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
٢٧٤

 ‫א‬‫א‬‫א‬‫א‬W
‫א‬‫א‬‫א‬‫א‬ ‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 Revenues ‫א‬‫א‬‫א‬E١F
 W‫א‬‫א‬‫א‬‫א‬‫א‬
 WFood Sales ‫א‬J ١
‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬،‫א‬ ‫א‬،
 K‫א‬KK…‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬?‫א‬‫א‬‫א‬
 ‫א‬‫א‬
 K?‫א‬‫א‬
‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬  ‫א‬‫א‬  
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 WBeverage Sales ‫א‬J ٢
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬
 ‫א‬‫א‬
 K‫א‬……‫א‬‫א‬،‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
- ٤٤ -
‫א‬‫א‬

‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
٢٧٤

 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٣
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬E‫א‬‫א‬‫א‬F‫א‬‫א‬EF
 K‫א‬‫א‬‫א‬‫א‬
 W‫א‬EF
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ 
 K‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬EF
‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
 W Cost of Sales ‫א‬E٢F
‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬
 W‫א‬‫א‬J ١
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ Trade Discount
‫א‬‫א‬،‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬
 ‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬J ٢
‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬ ‫א‬ ‫א‬‫א‬
 K‫א‬K…‫א‬
 ‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
- ٤٥ -
‫א‬‫א‬

‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
٢٧٤

 WExpenses ‫א‬E٣F
 W‫א‬‫א‬
 W‫א‬‫א‬J ١
‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬J ٢
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬J ٣
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬J ٤
‫א‬
 ‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
 W‫א‬J ٥
‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬
 K‫א‬KK……‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬J ٦
‫א‬
 ‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬
 K‫א‬K……‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬J ٧
‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
- ٤٦ -
‫א‬‫א‬

‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
٢٧٤

 W‫א‬J ٨
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬J ٩
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬J ١٠
 K‫א‬KK…‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬J ١١
‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫……א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬J ١٢
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬J ١٣
 K‫א‬‫א‬‫א‬‫א‬
 W‫א‬J ١٤
‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬ 
 K‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬J ١٥
‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
 WJ ١٦
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬
- ٤٧ -
‫א‬‫א‬

‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
٢٧٤

 W
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K١٤٢٤L١٢L٣٠‫א‬‫א‬‫א‬‫א‬
E‫א‬F
 ٥٠٠{٠٠٠
 ٣٠٠{٠٠٠
 ٥٠{٠٠٠
 ١٥٠{٠٠٠
 ٦٠{٠٠٠
 ١٩٠{٠٠٠
 ١٠{٠٠٠
 ٥٠{٠٠٠
 ١٥{٠٠٠
 ٦٠{٠٠٠
 ٢٥{٠٠٠
 ٤٠{٠٠٠
 ٢٠{٠٠٠
 ١{٠٠٠
 ٢{٠٠٠
 ٣٠{٠٠٠
 ٣{٠٠٠
 ١٠{٠٠٠
 ١{٠٠٠
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 ٦{٠٠٠
 ٤{٠٠٠

 ‫א‬
 ‫א‬
 ‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬
 ‫א‬
 ‫א‬‫א‬
 ‫א‬‫א‬
 ‫א‬‫א‬
 ‫א‬‫א‬
 ‫א‬‫א‬‫א‬
 ‫א‬
 ‫א‬
 ‫א‬
 ‫א‬‫א‬‫א‬
 ‫א‬
 ‫א‬‫א‬‫א‬
 ‫א‬
 ‫א‬
 ‫א‬
 
 
- ٤٨ -
‫א‬‫א‬

‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
٢٧٤

 W‫א‬‫א‬‫א‬
 K٥٠{٠٠٠‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ١
١٥٠٠٠٤٥{٠٠٠‫א‬‫א‬‫א‬‫א‬‫א‬J ٢
 K‫א‬‫א‬
 K٪٥‫א‬،٪٥‫א‬‫א‬‫א‬‫א‬٪١٠‫א‬‫א‬‫א‬J ٣
 W‫א‬
 K١٤٢٤L١٢L٣٠‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 W‫א‬
 W‫א‬
 W‫א‬‫א‬J ١
 ٦٠{٠٠٠Z‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ١٩٠{٠٠٠Z‫א‬‫א‬‫א‬‫א‬‫א‬H
 ٢٥٠{٠٠W‫א‬
 ٥٠{٠٠٠Z‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J
 ٢٠٠{٠٠٠Z‫א‬
 ١٠{٠٠٠Z‫א‬‫א‬‫א‬‫א‬H
 ٢١٠{٠٠٠Z‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٢
 K‫א‬‫א‬
١٠
٤٠٠٠ZC
١٠٠ ٤٠{٠٠٠Z‫א‬‫א‬J
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٢٠{٠٠٠Z‫א‬‫א‬‫א‬
١٠٠
٥

 ٣٠٠٠Z١٠٠
C٣٠{٠٠٠Z‫א‬
- ٤٩ -
‫א‬‫א‬

‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
٢٧٤

 ١٤٢٤L١٢L٣٠‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
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 W‫א‬‫א‬‫א‬W
 ‫א‬
 ‫א‬
 ‫א‬
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 ‫א‬‫א‬W
 ‫א‬

 ‫א‬‫א‬‫א‬‫א‬H
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 ‫א‬‫א‬‫א‬
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 W‫א‬
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 ‫א‬‫א‬
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 ‫א‬‫א‬
 ‫א‬‫א‬
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 W‫א‬W
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 W‫א‬‫א‬J ١
 ‫א‬‫א‬
 ‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬
 ‫א‬
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 W‫א‬‫א‬J ٢

- ٥٠ -
‫א‬‫א‬

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‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
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 ‫א‬
 ١{٠٠٠
 ‫א‬‫א‬‫א‬
 ٣{٠٠٠
 ‫א‬
 ٤{٠٠٠
 
 ٢{٠٠٠



 ‫א‬‫א‬
 ‫א‬
 ٦{٠٠٠
 ٤٠{٠٠٠
 ‫א‬

 ‫א‬‫א‬
 ‫א‬
 ٥٦٠{٠٠٠
 ‫א‬‫א‬

 W‫א‬‫א‬‫א‬W
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 RevenuesE‫א‬F‫א‬‫א‬‫א‬E١F
 ‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬ ‫א‬‫א‬‫א‬
 K‫א‬
- ٥١ -
‫א‬‫א‬

‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
٢٧٤

 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 Cost of Calls‫א‬E٢F
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
 
،E‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬‫א‬
 KE‫א‬F‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 Expenses‫א‬E٣F
 W‫א‬‫א‬‫א‬
 W‫א‬‫א‬J ١
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫…א‬

 W‫א‬‫א‬J ٢
 K‫א‬‫א‬‫א‬
 K‫א‬J ٣
 W‫א‬‫א‬‫א‬‫א‬J ٤
‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
 W‫א‬‫א‬J ٥
 .‫א‬‫א‬
- ٥٢ -
‫א‬‫א‬

‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
٢٧٤

 W
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 KE‫א‬F١٤٢٤L١٢L٣٠‫א‬
 W‫א‬‫א‬‫א‬W
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- ٥٤ -
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 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٣
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٤
‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
- ٥٥ -
‫א‬‫א‬

‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
٢٧٤

 W
‫א‬‫א‬ ‫א‬‫א‬
 KE‫א‬F١٤٢٤L١٢L٣٠W‫א‬‫א‬
 K‫א‬‫א‬‫א‬٧٠{٠٠٠
 K‫א‬‫א‬٥{٠٠٠
 K‫א‬٦{٠٠٠
 K‫א‬٣{٠٠٠
 K‫א‬‫א‬‫א‬٤{٠٠٠
 K‫א‬١{٠٠٠
 K‫א‬‫א‬١٠{٠٠٠
 K‫א‬٢{٠٠٠
 K٤{٠٠٠
 W‫א‬
 K١٤٢٤L١٢L٣٠W‫א‬‫א‬‫א‬‫א‬‫א‬
- ٥٦ -
‫א‬‫א‬

‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
٢٧٤

 ‫א‬


:‫א‬
 ١٤٢٤L١٢L٣٠W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ٧٠{٠٠٠

 ٦٥{٠٠٠

 E٥{٠٠٠F

 ‫א‬‫א‬‫א‬W

 ‫א‬‫א‬W

 ‫א‬‫א‬W

 ٦{٠٠٠

 ٤{٠٠٠
 ‫א‬‫א‬‫א‬
 ‫א‬

 ٣{٠٠٠
 ‫א‬‫א‬

 ١٣{٠٠٠
 ‫א‬‫א‬

 ١{٠٠٠
 ‫א‬
 ‫א‬‫א‬‫א‬
 W‫א‬‫א‬W



 ١٠{٠٠٠

 ٤{٠٠٠

 ٢{٠٠٠

 ١٧{٠٠٠
 E٣٠{٠٠٠F
 ‫א‬‫א‬
 ‫א‬
 
 ‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬
 ‫א‬
 ٣٥{٠٠٠

 W‫א‬‫א‬‫א‬‫א‬‫א‬W
‫א‬ 
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬ ‫א‬‫א‬،‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
- ٥٧ -
‫א‬‫א‬

‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
٢٧٤

 W‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬J ١
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
 K‫א‬K……،‫א‬
 W‫א‬‫א‬‫א‬‫א‬J ٢
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬،‫א‬
 K‫א‬……‫א‬
- ٥٨ -
‫א‬‫א‬

‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
٢٧٤

 
 W‫א‬‫א‬
W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 KE‫א‬F‫א‬،١٤٢٤L١٢L٣٠
 K‫א‬‫א‬‫א‬٣٠٠{٠٠٠
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬١٢٠{٠٠٠
 K‫א‬‫א‬٢٠{٠٠٠
 K‫א‬‫א‬٨٠{٠٠٠
 K‫א‬٧{٠٠٠
 K‫א‬٨{٠٠٠
 K‫א‬١٥{٠٠٠
 K١٢{٠٠٠
 K‫א‬‫א‬‫א‬٨{٠٠٠
 K‫א‬‫א‬٨{٠٠٠
 K٦{٠٠٠
 K‫א‬‫א‬٧٥{٠٠٠
 W‫א‬‫א‬‫א‬‫א‬
 KE٧٠{٠٠٠F‫א‬‫א‬‫א‬‫א‬‫א‬J ١
E٧{٠٠٠F‫א‬‫א‬‫א‬‫א‬‫א‬J ٢
 K‫א‬
 K‫א‬E٤{٠٠٠F‫א‬J ٣
 W‫א‬
 K١٤٢٤L١٢L٣٠W‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬
 KE‫א‬F،١٤٢٤L١٢L٣٠W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 KE‫א‬‫א‬‫א‬‫א‬F‫א‬‫א‬‫א‬١{٢٠٠{٠٠٠
- ٥٩ -
‫א‬‫א‬

‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
٢٧٤

 K‫א‬‫א‬‫א‬‫א‬٥٠٠{٠٠٠
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬٨٠{٠٠٠
 K‫א‬‫א‬٤٠{٠٠٠
 K‫א‬‫א‬٤٠{٠٠٠
 K٨٠{٠٠٠
 K‫א‬٦٠{٠٠٠
 KE‫א‬F٧٠{٠٠٠
 K‫א‬٤٠{٠٠٠
 K٢٠{٠٠٠
E ١٤٠{٠٠٠F‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬E٣٠{٠٠٠F
 W‫א‬
W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K١٤٢٤L١٢L٣٠

 W‫א‬‫א‬
 KE‫א‬F‫א‬‫א‬،‫א‬
 ٤٠{٠٠٠



 ‫א‬‫א‬‫א‬‫א‬‫א‬
 ٦{٠٠٠




 ٢٠{٠٠٠



 ‫א‬‫א‬‫א‬‫א‬‫א‬
 ١٠٠{٠٠٠
 ٢{٠٠٠
 ٣{٠٠٠









 ‫א‬‫א‬‫א‬‫א‬‫א‬






‫א‬
 ‫א‬
‫א‬‫א‬
 ١٥٠٠٠‫א‬‫א‬‫א‬‫א‬‫א‬
- ٦٠ -
‫א‬‫א‬

‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
٢٧٤

 W‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 KE‫א‬F١٤٢٤L١٢L٣٠‫א‬‫א‬
 K‫א‬‫א‬
١٠٠{٠٠٠
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 ‫א‬‫א‬‫א‬
 
 ‫א‬
 ‫א‬‫א‬
 ‫א‬‫א‬
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 ‫א‬‫א‬
 ‫א‬‫א‬
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‫א‬‫א‬‫א‬‫א‬E١
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- ٦٥ -
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 ‫א‬‫א‬‫א‬
‫א‬
‫א‬‫א‬
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٢٧٤
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 ‫א‬‫א‬‫א‬
 ‫א‬
 ‫א‬‫א‬‫א‬
 ‫א‬
 ‫א‬‫א‬‫א‬
 W‫א‬W
 ‫א‬J ١
 ‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬
 ‫א‬
 ‫א‬
 W‫א‬‫א‬J ٢
 ‫א‬‫א‬
 ‫א‬‫א‬
 ‫א‬
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 ‫א‬
 ‫א‬
 ‫א‬‫א‬
 ‫א‬
 ‫א‬
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 ‫א‬‫א‬‫א‬
‫اﻟﻤﺆﺳﺴﺔ اﻟﻌﺎﻣﺔ ﻟﻠﺘﻌﻠﻴﻢ اﻟﻔﻨﻲ واﻟﺘﺪرﻳﺐ اﻟﻤﻬﻨﻲ‬
‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
٤
‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬
٢٧٤
‫א‬

‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
 K‫א‬‫א‬‫א‬

 W‫א‬‫א‬‫א‬W‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ١
 K‫א‬‫א‬‫א‬‫א‬‫א‬J ٢
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٣
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٤
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 K٪١٠٠‫א‬‫א‬W‫א‬‫א‬‫א‬

 K١٢W‫א‬‫א‬

 W‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬J ١
 K‫א‬‫א‬‫א‬‫א‬J ٢
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٣

 K‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬

- ٦٧ -
‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬
٢٧٤
‫א‬

 ‫א‬‫א‬‫א‬‫א‬
 W
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬،‫א‬ ‫א‬‫א‬‫א‬،‫א‬‫א‬،‫א‬
 W‫א‬‫א‬
 K‫א‬‫א‬‫א‬J ١
 K‫א‬‫א‬‫א‬‫א‬J ٢
 K‫א‬‫א‬‫א‬‫א‬J ٣
 K‫א‬‫א‬‫א‬J ٤
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬
 W Income Statement ‫א‬W
 ‫א‬‫א‬
 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ١
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬J ٢
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬،‫א‬
K ‫א‬  ‫א‬‫א‬‫א‬J ٣
 K‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
- ٦٨ -

‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬
٢٧٤
‫א‬

 K‫א‬‫א‬‫א‬‫א‬
 ………………
 ١٤J L١٢L٣٠W‫א‬‫א‬‫א‬
‫א‬
‫א‬
 ‫ א‬‫א‬

‫א‬
‫א‬

‫א‬



‫א‬
‫א‬
 C
 C
 C
 C
 C
 C
 C
 C
 C
 C
 C
 C
 C
 C
 CC
 CC
 CCC

 C
 CC
 C
 C
 CC
 C
 C
 CC
 C
 C
 CC


ECCCF
 CCC

 ‫א‬
 ‫א‬‫א‬EHF
 ‫א‬‫א‬‫א‬

‫א‬‫א‬

 W‫א‬‫א‬
 ‫א‬

 ‫א‬‫א‬
 ‫א‬‫א‬‫א‬
 CC
ECCF
 CC
‫א‬‫א‬‫א‬
 CC

 ‫א‬
 ‫א‬‫א‬
 CC

 C
 ‫א‬
 
 CC

 ‫א‬‫א‬
 ‫א‬
 CC

 C
 ‫א‬‫א‬‫א‬
W‫א‬‫א‬
 CC

 ‫א‬


 CC


 C
 ‫א‬
 ‫א‬‫א‬

 ‫א‬
 CC

- ٦٩ -
‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬
٢٧٤
‫א‬

 W
‫א‬‫א‬‫א‬‫א‬‫א‬
 KE‫א‬F،١٤٢٤L١٢L٣٠W‫א‬
 WE‫א‬F‫א‬‫א‬‫א‬W
 ٩٥٠{٠٠٠
 ‫א‬
 ٩٠٠{٠٠٠
 ‫א‬‫א‬‫א‬
 ١٠٠{٠٠٠
 ‫א‬‫א‬
 ٥٠{٠٠٠
 ‫א‬
 W‫א‬W
 ‫א‬‫א‬‫א‬
 ٣٠٠{٠٠٠
 ‫א‬
 ٢٠{٠٠٠
 W‫א‬‫א‬W
 ٢٥٠{٠٠٠
 ‫א‬
 ١٠٠{٠٠٠
 ‫א‬‫א‬‫א‬
 ٣٠{٠٠٠
 ‫א‬‫א‬
 ٥{٠٠٠
 ‫א‬
 WW‫א‬
 ١٥٠{٠٠٠
 ‫א‬
 ٥٠{٠٠٠
 ‫א‬‫א‬‫א‬
 ٥{٠٠٠
 ‫א‬‫א‬
 ٥{٠٠٠
 ‫א‬
 WW
 ٢٠٠{٠٠٠
 ‫א‬
 ٥٠{٠٠٠
 
 ٥٠{٠٠٠
 
 ٧٠{٠٠٠
‫א‬‫א‬‫א‬
 W‫א‬‫א‬W
 ٢٠{٠٠٠
 ‫א‬‫א‬
 ١٠{٠٠٠
 ‫א‬
 ١٠٠{٠٠٠
١٤٢٤‫א‬‫א‬
‫א‬،١٤٢٤L١٢L٣٠W‫א‬‫א‬‫א‬‫א‬W‫א‬
 K٤١٥{٠٠٠‫א‬‫א‬‫א‬
- ٧٠ -
‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬
٢٧٤
‫א‬

 ‫א‬‫א‬


١٤٢٤L١٢L٣٠W‫א‬‫א‬‫א‬
  ‫א‬

 
‫א‬
 ‫א‬
‫א‬
 

 ‫א‬
٥٥٠{٠٠٠
 ٤٠٠{٠٠٠
 ١٥٠{٠٠٠
 ٢٥٠{٠٠٠
 J J
 ٩٥٠{٠٠٠
٤٥٠{٠٠٠
 ٤٥٠{٠٠٠
 ٥٠{٠٠٠
 ١٠٠{٠٠٠
 ٣٠٠{٠٠٠
 ٩٠٠{٠٠٠
 ٦٥{٠٠٠
 ٣٥{٠٠٠
 ٥{٠٠٠
 ٣٠{٠٠٠
 J J
 ١٠٠{٠٠٠
 ٥{٠٠٠
 ٢١٠{٠٠٠
 ٥{٠٠٠
 ٣٨٥{٠٠٠
 ٢٠{٠٠٠
 ٣٢٠{٠٠٠
 ٥٠{٠٠٠
 ٢{٠٠٠{٠٠٠
 ‫א‬
 ٢٠{٠٠٠
 ٣٠{٠٠٠
١{٠٨٥{٠٠٠  ٩١٥{٠٠٠
٤١٥{٠٠٠
١{٥٠٠{٠٠٠






٣٧٠{٠٠٠

١{١٣٠{٠٠٠






١٣٠{٠٠٠
١{٠٠٠{٠٠٠





 ٢٠٠{٠٠٠
 ٥٠{٠٠٠
 ٥٠{٠٠٠
 ٧٠{٠٠٠






 ٢٠{٠٠٠
 ١٠{٠٠٠
 ١٠٠{٠٠٠



W‫א‬
 ‫א‬
 ‫א‬
‫א‬‫א‬‫א‬
‫א‬‫א‬
 ‫א‬
 ‫א‬
 ‫א‬EHF
 ‫א‬‫א‬‫א‬
W‫א‬‫א‬
 ‫א‬
 
‫א‬‫א‬
‫א‬‫א‬‫א‬
‫א‬‫א‬

 ‫א‬

 W‫א‬‫א‬
 ‫א‬‫א‬
 ‫א‬
 ‫א‬‫א‬
 ‫א‬‫א‬
 ‫א‬
- ٧١ -

‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬
٢٧٤
‫א‬

Balance Sheet
‫א‬‫א‬‫א‬W
‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 KAccounting Eaua tion ‫א‬
 Assets = Liabilities + Owner’s Eauity ‫א‬H‫א‬Z‫א‬

 : Assets‫א‬
‫א‬
 ‫א‬،‫א‬ ‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬

 KCurrent Assets‫א‬J ١
‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬
‫א‬ ‫א‬‫א‬
 ‫א‬،‫א‬‫א‬،‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬


Fixed AssetsJ
٢
‫א‬ ‫א‬‫א‬‫א‬ ‫א‬‫א‬
،‫א‬،‫א‬،‫א‬‫א‬،‫א‬،‫א‬‫א‬‫א‬
 K‫א‬K……‫א‬‫א‬

 Intangible Assets J ٣
‫א‬‫א‬‫א‬ ‫א‬
 K‫א‬‫א‬،‫א‬
- ٧٢ -
‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬
٢٧٤
‫א‬

 WLiabilities‫א‬

  ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W

 WShort-term Liabilities‫א‬J ١
 ‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬

 WLong-term Liabilities‫א‬J ٢
‫א‬‫א‬ ‫א‬‫א‬ ‫א‬
 K‫א‬

 WOwner’s Equity ‫א‬J ٣
‫א‬ ‫א‬ ‫א‬‫א‬‫א‬  
 K‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
- ٧٣ -
‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬
٢٧٤
‫א‬

 ………………
 ١٤J L١٢L٣٠W‫א‬‫א‬‫א‬
 ‫א‬‫א‬
 W‫א‬‫א‬

 ‫א‬
CC
 
CC
 ‫א‬
CC
‫א‬‫א‬ 
 W‫א‬‫ א‬
 ‫א‬ 
 W‫א‬ 


 ‫א‬
CC
E‫א‬F‫א‬
CC
 
CC
CCC
 ‫א‬ 



CCC

 ‫א‬‫א‬
CC
CC
CC
CC
‫א‬J
CC

 ‫א‬J

 ‫א‬‫א‬


CC
 ‫א‬

CC
 ‫א‬
 

CC
CC
CCC J

CC
 
‫א‬J
 ‫א‬‫א‬
 W‫א‬‫א‬
CC
CC
 ‫א‬‫א‬‫א‬ 
 W‫א‬‫ א‬



  
 ‫א‬ 
  
CCC



  
  


CC
 W‫א‬‫א‬‫א‬


 ‫א‬
 ‫א‬ 
 ‫א‬
CC












CC

CC

CC

CC

CC

CCC






CCC
CCC
 ‫א‬
 
- ٧٤ -
‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬
٢٧٤
‫א‬

 W
 E‫א‬FK١٤٢٤L١٢L٣٠W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬
 W‫א‬
 ‫א‬
 ‫א‬
 ‫א‬‫א‬
 ‫א‬
 ‫א‬‫א‬‫א‬‫א‬
 ‫א‬
 ‫א‬
 ‫א‬
 ‫א‬‫א‬
 ‫א‬
 
‫א‬
 ‫א‬
 ‫א‬
 ‫א‬‫א‬
 ‫א‬
 ‫א‬‫א‬
 ‫א‬
 
 
 ‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬
 ‫א‬
 ‫א‬
‫א‬
 ‫א‬

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 ١{٢٠٠{٠٠٠
 ٦٠٠{٠٠٠
 
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 ١٥٠{٠٠٠
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- ٧٥ -
‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬
٢٧٤
‫א‬

 W
 ‫א‬‫ א‬ ‫א‬
 ‫א‬‫א‬
 ‫א‬
 ‫א‬‫א‬
 ‫א‬
 
 ‫א‬
 
 
 
 
 ‫א‬
 
 
 
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 ٢٠٠{٠٠٠
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 ‫א‬

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 ‫א‬  ٧{٠٠٠{٠٠٠
 ‫א‬
 
 ١٨٠{٠٠٠
 ‫ א‬ ١٢{٨٣٠{٠٠٠
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- ٧٦ -
‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬
٢٧٤
‫א‬

 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬J ١
 W‫א‬‫א‬‫א‬
 ١٠٠{٠٠٠
 ‫א‬
 ٦٠{٠٠٠
 ‫א‬
 ٣٠{٠٠٠
 ‫א‬
 ٢٠{٠٠٠  ‫א‬‫א‬
 ١٠{٠٠٠
 ‫א‬
 K‫א‬‫א‬‫א‬‫א‬

 W‫א‬‫א‬‫א‬J ٢
 K٪١٠‫א‬،٪١٠‫א‬،٪٥‫א‬
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 W‫א‬
 K١٤٢٤L١٢L٣٠‫א‬‫א‬‫א‬‫א‬J ١
 K١٤٢٤L١٢L٣٠W‫א‬‫א‬‫א‬J ٢

 W‫א‬
 W‫א‬
 K٥٠٠{٠٠٠‫א‬‫א‬‫א‬‫א‬J ١
 W‫א‬‫א‬‫א‬‫א‬
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
 Z‫א‬‫א‬J ٢
‫א‬‫א‬‫ א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬
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 ‫א‬‫א‬
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- ٧٧ -
‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬
٢٧٤
‫א‬

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 W‫א‬‫א‬‫א‬J ٣
 ١٥٠{٠٠٠Z٪٥C٣{٠٠٠{٠٠٠Z‫א‬
 ٧٠{٠٠٠Z٪١٠C٧٠٠{٠٠٠Z‫א‬
 ١٥٠{٠٠٠Z٪١٠C١{٥٠٠{٠٠٠Z‫א‬
- ٧٨ -
‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬
٢٧٤
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
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
 ‫א‬
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 ‫א‬
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‫א‬‫א‬‫א‬‫א‬
٢٧٤
‫א‬

 ‫א‬‫א‬
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 W‫א‬
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 
 W‫א‬‫א‬
W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K١٤٢٤L١٢L٣٠
 W‫א‬‫א‬W
 E‫א‬‫א‬‫א‬ F ‫א‬‫א‬  ١{٠٠٠{٠٠٠
 ‫א‬‫א‬‫א‬  ٤٠٠{٠٠٠
  ٦٠{٠٠٠
‫א‬  ٤٠{٠٠٠
  ٧٠{٠٠٠
‫א‬  ٢٠{٠٠٠
  ١٠{٠٠٠
 W‫א‬‫א‬W
‫א‬‫א‬‫א‬  ١{٢٠٠{٠٠٠
‫א‬‫א‬ ‫א‬‫א‬  ١٥٠{٠٠٠
‫א‬‫א‬‫א‬  ١٠٠{٠٠٠
‫א‬‫א‬  ٣٠{٠٠٠
‫א‬  ٤٠{٠٠٠
‫א‬‫א‬‫ א‬ ٢٥٠{٠٠٠
 ‫א‬‫א‬‫א‬‫ א‬ ٢٠{٠٠٠
‫א‬‫א‬‫ א‬ ١٠{٠٠٠
‫א‬  ٥٠{٠٠٠
 ‫א‬‫א‬  ١٠{٠٠٠
‫א‬  ١٠{٠٠٠
‫א‬‫א‬‫א‬‫ א‬ ٢٠٠{٠٠٠
‫א‬‫א‬  ١٠٠{٠٠٠
  ٧٠{٠٠٠
‫א‬‫א‬  ٣٠{٠٠٠
- ٨١ -
‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬
٢٧٤
‫א‬

 W‫א‬‫א‬‫א‬‫א‬
٢٠{٠٠٠١٢٠{٠٠٠‫א‬‫א‬‫א‬‫א‬J ١
‫א‬٢W٣W٥‫א‬،‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 K٤٣٠{٠٠٠١٤٢٤‫א‬‫א‬‫א‬J ٢

 W‫א‬
 K١٤٢٤L١٢L٣٠W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ١
 K١٤٢٤L١٢L٣٠W‫א‬‫א‬‫א‬‫א‬J ٢
 W‫א‬‫א‬
 W‫א‬W
 ٤٠٠{٠٠٠‫א‬‫א‬‫א‬J ١
 ١٢٠{٠٠٠‫א‬‫א‬‫א‬
 ٢٨٠{٠٠٠‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬
 ‫א‬‫א‬
 WE‫א‬‫א‬‫א‬F‫א‬١٠٠{٠٠٠Z٢٠{٠٠٠J ١٢٠{٠٠٠Z
٥
١٠
 ٥٠{٠٠٠Z C١٠٠{٠٠٠Z‫א‬

٣
 ٣٠{٠٠٠Z C
١٠٠{٠٠٠Z‫א‬
١٠

٢
 ٢٠{٠٠٠Z 
C١٠٠{٠٠٠Z‫א‬
١٠
- ٨٢ -

‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬
٢٧٤
‫א‬

 W‫א‬‫א‬J ٢
 ‫א‬
 ‫א‬‫א‬‫א‬
 ‫א‬‫א‬
 ٣٠٠{٠٠٠
 ٥٠{٠٠٠
 ٢٥٠{٠٠
 ٥٠{٠٠٠
 ٣٠{٠٠٠
 ١٢٠{٠٠٠
 ٣٠{٠٠٠
 ‫א‬
 ‫א‬
 ٢٠{٠٠٠
 ١٠٠{٠٠٠
 ‫א‬‫א‬
 ٢٠{٠٠٠
 ١٠{٠٠٠
 ‫א‬
 ٢٠{٠٠٠
 ‫א‬‫א‬
 ‫א‬‫א‬‫א‬W
 ‫א‬‫א‬‫א‬‫א‬
 ١٤٢٤L١٢L٣٠W‫א‬‫א‬
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 ٥٠٠{٠٠٠
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 ‫א‬‫א‬
 ‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬EJ F
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 ‫א‬
 W‫א‬
 W‫א‬‫א‬J ١
 
 ‫א‬
 ‫א‬
 ‫א‬‫א‬
 W‫א‬‫א‬J ٢
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 
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 ‫א‬
 ‫א‬
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٢٧٤
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 ‫א‬‫א‬‫א‬W
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 ‫א‬
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

‫א‬
‫א‬
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 ‫א‬‫א‬
 ‫א‬‫א‬‫א‬
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‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬J ١
،‫א‬١٢{٠٠٠،‫א‬‫א‬١٦{٠٠٠،‫א‬٢٠{٠٠٠W
 K‫א‬١٢{٠٠٠
 W‫א‬‫א‬‫א‬J ٢
 K٪١٠،٪٥
- ٨٥ -
‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬
٢٧٤
‫א‬

 W‫א‬
 K١٤٢٤L١٢L٣٠W‫א‬‫א‬‫א‬‫א‬J ١
 K١٤٢٤L١٢L٣٠W‫א‬‫א‬‫א‬J ٢

 W‫א‬‫א‬
 W‫א‬
 K‫א‬‫א‬J ١
 ٢٠٠{٠٠٠Z‫א‬‫א‬‫א‬‫א‬‫א‬
 Z‫א‬‫א‬‫א‬‫א‬‫א‬
 ٦٠{٠٠٠Z١٢{٠٠٠H١٢{٠٠٠H١٦{٠٠٠H٢٠{٠٠٠
 K١٤٠{٠٠٠Z٦٠{٠٠٠–٢٠٠{٠٠٠Z‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬J ٢
 ١٥٠{٠٠٠Z٪٥C٣{٠٠٠{٠٠٠Z‫א‬
 ٨٠{٠٠٠Z٪١٠C٨٠٠{٠٠٠Z‫א‬

 W‫א‬‫א‬‫א‬J ٣
 ‫א‬–‫א‬‫א‬‫א‬W
 ٥٤٠{٠٠٠Z٦٠{٠٠٠–٦٠٠{٠٠٠Z‫א‬‫א‬‫א‬
 ٣٦٠{٠٠٠Z٤٠{٠٠٠–٤٠٠{٠٠٠Z‫א‬‫א‬‫א‬‫א‬
 ١٩٠{٠٠٠Z١٠{٠٠٠–٢٠٠{٠٠٠Z‫א‬‫א‬‫א‬
 W‫א‬‫א‬J ٤
 ‫א‬
 ‫א‬‫א‬‫א‬
 ‫א‬‫א‬
 ‫א‬
 ٧٠{٠٠٠
 ٢٠{٠٠٠
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- ٨٦ -
‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬
٢٧٤
‫א‬

 ‫א‬‫א‬‫א‬
 ١٤٢٤L١٢L٣٠W‫א‬‫א‬‫א‬
 ‫א‬

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
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 ‫א‬
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 ‫א‬
 ‫א‬‫א‬‫א‬EHF
 ‫א‬‫א‬‫א‬
 W‫א‬‫א‬
 ‫א‬
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 ‫א‬
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- ٨٧ -
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‫إﺟﻤﺎﻟﻲ اﻷﺻﻮل‬
 J
‫اﻟﻤﺘﺪاوﻟﺔ‬

 ‫א‬ ٤{٠٠٠{٠٠٠ 
 ‫א‬H ٣٥٠{٠٠٠ 



 ‫א‬
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






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١{٠٠٠{٠٠٠
٢٠٠{٠٠٠
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
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
 W‫א‬‫ א‬٣{٠٠٠{٠٠٠ 
  E١٥٠{٠٠٠F ٢{٨٥٠{٠٠٠
٤{٣٥٠{٠٠٠  ‫א‬J
٨٠٠{٠٠٠
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  E٨٠{٠٠٠F
  ‫א‬J


٤{٧٧٠{٠٠٠ ‫א‬
‫א‬
- ٨٨ -

٧٢٠{٠٠٠


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١{٢٠٠{٠٠٠
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٣{٥٧٠{٠٠٠
٤{٧٧٠{٠٠٠
 ‫א‬‫א‬‫א‬
‫اﻟﻤﺆﺳﺴﺔ اﻟﻌﺎﻣﺔ ﻟﻠﺘﻌﻠﻴﻢ اﻟﻔﻨﻲ واﻟﺘﺪرﻳﺐ اﻟﻤﻬﻨﻲ‬
‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
٥
‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬
٢٧٤
‫א‬

‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
 K‫א‬

 W‫א‬‫א‬‫א‬W‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ١
 K‫א‬‫א‬‫א‬‫א‬J ٢
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٣
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٤
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٥
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٦

 K٪١٠٠‫א‬‫א‬W‫א‬‫א‬‫א‬

 K١٢W‫א‬‫א‬

 W‫א‬‫א‬
 K‫א‬‫א‬J ١
 K‫א‬‫א‬J ٢
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٣

 K‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
- ٨٩ -
‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬
٢٧٤
‫א‬

 ‫א‬‫א‬‫א‬‫א‬‫א‬
 W
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K
‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬ ‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬،‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،

 W‫א‬‫א‬‫א‬‫א‬‫א‬W
 W‫א‬‫א‬

: Planning Device ‫א‬‫א‬‫א‬‫א‬J ١
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

:
Control Device ‫א‬‫א‬‫א‬‫א‬J ٢
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬

 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬

:
 K‫א‬
Performace Eva Luation ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٣
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
، ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
- ٩٠ -
‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬
٢٧٤
‫א‬

‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬

: Motivational Device ‫א‬‫א‬‫א‬‫א‬J ٤
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

:
 K‫א‬‫א‬
Coordination Device ‫א‬‫א‬‫א‬‫א‬J ٥
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

:
 K‫א‬‫א‬
Communication Device ‫א‬‫א‬‫א‬‫א‬J ٦
‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 ‫א‬‫א‬‫א‬‫א‬‫א‬W
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬
 W‫א‬
 W‫א‬J ١
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬ ،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬

 W‫א‬‫א‬‫א‬J ٢
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
- ٩١ -
‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬
٢٧٤
‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬E‫א‬F‫א‬‫א‬E‫א‬‫א‬‫א‬F‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬
 W‫א‬J ٣
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬ 
 ،‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬
 W‫א‬‫א‬J ٤
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬،‫א‬ ‫א‬‫א‬‫א‬
‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬J ٥
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
- ٩٢ -
‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬
٢٧٤
‫א‬

 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
، ‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬
‫א‬‫א‬ ،‫א‬‫א‬
 K
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬
‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬ ‫א‬‫א‬، ‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬J ١
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬،‫א‬
‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬

 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬J ٢
‫א‬، ‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬، ‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

- ٩٣ -
‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬
٢٧٤
‫א‬

 W‫א‬J ٣
‫א‬‫א‬‫א‬‫א‬ ،‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬
‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬،‫א‬
‫א‬ ‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬J ٤
‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬J ٥
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬W
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬J ١
 K‫א‬‫א‬‫א‬‫א‬‫א‬J
 K‫א‬‫א‬‫א‬‫א‬‫א‬J
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J
 W‫א‬‫א‬‫א‬J ٢
 K‫א‬‫א‬‫א‬‫א‬J
 K‫א‬‫א‬‫א‬‫א‬J
 K‫א‬‫א‬‫א‬‫א‬‫א‬J
 W‫א‬‫א‬‫א‬J ٣
 K‫א‬‫א‬‫א‬‫א‬‫א‬J
 K‫א‬‫א‬‫א‬‫א‬J
 K‫א‬‫א‬‫א‬J
- ٩٤ -
‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬
٢٧٤
‫א‬

 W‫א‬‫א‬‫א‬J ٤
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ،‫א‬‫א‬‫א‬‫א‬‫א‬

 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬

 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W
 W‫א‬‫א‬‫א‬‫א‬J ١
‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬
 K‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W،‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬J ١
 K‫א‬‫א‬‫א‬،‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٢
‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬J ٣
 K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٤
 K‫א‬W‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬J ٥
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٦
 K‫א‬‫א‬‫א‬
- ٩٥ -
‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬
٢٧٤
‫א‬

‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٧
 K‫א‬‫א‬‫א‬‫א‬

 W
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬
 ‫א‬
 
 ١٠٠٠
 ٣
 
 ٢٠٠
 ٢٥٠
 
 ٦٠٠
 ٢٥٠
 ٥
 ١٠٠
 
 

 W‫א‬‫א‬٣٠‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬
 K٪٣٠‫א‬‫א‬‫א‬J ١
 K٪٤٠‫א‬‫א‬‫א‬J ٢
 K٪٧٠‫א‬‫א‬‫א‬J ٣
 K٪٥٠‫א‬‫א‬‫א‬J ٤

 W‫א‬
 W‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬C‫א‬C‫א‬C‫א‬

 ٢٧٠٠٠Z٪٣٠C٣٠C١٠٠٠C٣Z‫א‬‫א‬‫א‬‫א‬‫א‬
 ٣٦٠٠٠Z٪٤٠C٣٠C٦٠٠C٥Z‫א‬‫א‬‫א‬‫א‬‫א‬
 ١{٠٥٠{٠٠٠Z٪٧٠C٣٠C٢٠٠C٢٥٠Z‫א‬‫א‬‫א‬‫א‬‫א‬
 ٣٧٥{٠٠٠Z٪٥٠C٣٠C٢٥٠C١٠٠Z‫א‬‫א‬‫א‬‫א‬‫א‬
 K١{٤٨٨{٠٠٠Z٣٧٥{٠٠٠H١{٠٥٠{٠٠٠H٣٦٠٠٠H٢٧٠٠٠Z‫א‬‫א‬‫א‬‫א‬‫א‬
- ٩٦ -
‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬
٢٧٤
‫א‬

 ‫א‬
 ١٤٢٤…………………‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬
 ‫א‬
‫א‬
 ‫א‬
‫א‬
 ‫א‬
 ٢٧٠٠٠
 ٪٣٠
 ١٠٠٠
٣٠
 ٣
 ١{٠٥٠{٠٠٠
 ٪٧٠
 ٢٠٠
٣٠
 ٢٥٠
 ٣٦٠٠٠
 ٣٧٥{٠٠٠
 ١{٤٨٨{٠٠٠
 ٪٤٠
 ٪٥٠
 ٦٠٠
 ٢٥٠

٣٠
٣٠
 ٥
 ١٠٠
 

 


 ‫א‬

 W‫א‬‫א‬‫א‬J ٢
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
‫א‬، ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
،
 ‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 W
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬٪٣٠
 K‫א‬‫א‬‫א‬‫א‬٪٢٥
 K‫א‬‫א‬‫א‬‫א‬٪٢٠
 K‫א‬‫א‬‫א‬‫א‬٪١٥

- ٩٧ -
‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬
٢٧٤
‫א‬

 W‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 W‫א‬
 W‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬C‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 ٨١٠٠Z٪٣٠C٢٧{٠٠٠Z‫א‬‫א‬‫א‬
 ٩{٠٠٠Z٪٢٥C٣٦{٠٠٠Z‫א‬‫א‬‫א‬
 ٢١٠{٠٠٠Z٪٢٠C١{٠٥٠{٠٠٠Z‫א‬‫א‬‫א‬
 ٥٦{٢٥٠Z٪١٥C٣٧٥{٠٠٠Z‫א‬‫א‬‫א‬
 ٢٨٣{٣٥٠Z٥٦{٢٥٠H٢١٠{٠٠٠H٩{٠٠٠H٨{١٠٠Z‫א‬‫א‬

 ‫א‬
 ١٤٢٤……………‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬
 ‫א‬‫א‬
 ‫א‬‫א‬
 ‫א‬‫א‬
 ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬


 ٨{١٠٠

 ٩{٠٠٠

 ٢١٠{٠٠٠

 ٥٦{٢٥٠


 ٢٨٣{٣٥٠
 W‫א‬‫א‬‫א‬‫א‬‫א‬W
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬
- ٩٨ -
‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬
٢٧٤
‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬
 K‫א‬‫א‬‫א‬
 K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 W‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ١
‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬J ٢
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
‫א‬‫א‬
 ‫א‬ J ٣
 K‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٤
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٥
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
- ٩٩ -

‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬
٢٧٤
‫א‬

 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬E١FW
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K١٤٢٤‫א‬‫א‬‫א‬
 ‫א‬‫א‬
 ‫א‬
 ‫א‬
 
 ٪٥٠
 ٤
 
 ٪٥٠
 ٣٠٠
 
 
 
 ١٠٠٠
 ٪٣٠
 ٢٠٠
 ٪٦٠
 ٧٠٠
 ٣٠٠
 ٪٨٠
 ٪٣٠
 ٪٧٠
 ٪٤٠
 ٣
 ١٠٠
 
 
 K١٠٠٠‫א‬٨٠٠١٤٢٤‫א‬‫א‬‫א‬‫א‬
 W‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ١
 K‫א‬‫א‬‫א‬‫א‬J ٢

 W‫א‬
 W‫א‬
 K‫א‬‫א‬C‫א‬C‫א‬C‫א‬Z‫א‬‫א‬‫א‬‫א‬J ١
 K٦٠{٠٠٠Z٪٥٠C٣٠C١٠٠٠C٤Z‫א‬‫א‬
 K٤٤{١٠٠Z٪٧٠C٣٠C٧٠٠C٣Z‫א‬‫א‬
 K٩٠٠{٠٠٠Z٪٥٠C٣٠C٢٠٠C٣٠٠Z‫א‬‫א‬
 K٣٦٠{٠٠٠Z٪٤٠C٣٠C٣٠٠C١٠٠Z‫א‬‫א‬
 K١{٣٦٤{١٠٠Z‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬J ٢
 K٣٦{٠٠٠Z٪٣٠C٣٠C١٠٠٠C٤Z‫א‬‫א‬
 K٥٠{٤٠٠Z٪٨٠C٣٠C٧٠٠C٣Z‫א‬‫א‬
 K١{٠٨٠{٠٠٠Z٪٦٠C٣٠C٢٠٠C٣٠٠Z‫א‬‫א‬
 K٢٧٠{٠٠٠Z٪٣٠C٣٠C٣٠٠C١٠٠Z‫א‬‫א‬
- ١٠٠ -
‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬
٢٧٤
‫א‬

 ١{٤٣٦{٤٠٠Z‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٣
 K‫א‬‫א‬‫א‬‫א‬–‫א‬‫א‬‫א‬‫א‬Z‫א‬‫א‬
 K‫א‬‫א‬E٢٤{٠٠٠FZ٦٠{٠٠٠–٣٦{٠٠٠Z‫א‬‫א‬
 K‫א‬‫א‬٦{٣٠٠Z٤٤{١٠٠–٥٠{٤٠٠Z‫א‬‫א‬
 K‫א‬‫א‬١٨٠{٠٠٠Z٩٠٠{٠٠٠–١{٠٨٠{٠٠٠Z‫א‬‫א‬
 K‫א‬‫א‬E٩٠{٠٠٠FZ٣٦٠{٠٠٠–٢٧٠{٠٠٠Z‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬E‫א‬F ‫א‬‫א‬‫א‬
 
 K‫א‬

‫א‬‫א‬
 ٪١٠٠CZ‫א‬‫א‬J ٤
‫א‬‫א‬‫א‬


( ٢٤{٠٠٠F
 E٪٤٠FZ٪١٠٠CZ‫א‬‫א‬
٦٠{٠٠٠


٦{٣٠٠
 ٪١٤{٣Z٪١٠٠CZ‫א‬‫א‬
٤٤{١٠٠

١٨٠{٠٠٠
 ٪٢٠Z٪١٠٠CZ‫א‬‫א‬
٩٠٠{٠٠٠

٩٠ ٠٠٠
 E٪٢٥FZ٪١٠٠CZ
‫א‬‫א‬
٣٦٠ ٠٠٠

 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٥

- ١٠١ -
‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬
٢٧٤
‫א‬

 ‫א‬
 ١٤٢٤‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫ א‬‫א‬‫א‬‫א‬‫ א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬
 
 
 
 E٪٤٠F
 ٪١٤{٣
 ٪٢٠
E٢٤{٠٠٠F
 ٦{٣٠٠
١٨٠{٠٠٠
 
 E٪٢٥F
E٩٠{٠٠٠F
 
 ٪٥{٣
٧٢{٣٠٠
 ٦٠{٠٠٠
 ٣٦{٠٠٠

 ٩٠٠{٠٠٠
 ١{٠٨٠{٠٠٠
 ٢٧٠{٠٠٠


 ١{٣٦٤{١٠٠
 ١{٤٣٦{٤٠٠
 ‫א‬
 ٤٤{١٠٠
 ٣٦٠{٠٠٠
 ٥٠{٤٠٠

 
 ‫א‬‫א‬‫א‬‫א‬WE٢FW
١٤٢٤‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬
 ‫א‬
 ‫א‬
 
 
 
 
 
 ٥٠٠
 ٤٥٠
 ١٥٠
 ٢٠٠
 
 ١٠٠
 ١٢٠
 ٦٠٠
 ٥٠٠
 
 ٤٠٠
 ١٢٠
 ٣٨٠
 ١٥٠
 ٢٣٠
 ٣٥٠
 ٢٥٠
 ٣٠٠
 
 
 K‫א‬‫א‬‫א‬‫א‬W‫א‬

 W‫א‬
 W‫א‬
 K‫א‬‫א‬‫א‬J ١
 K٩٠{٠٠٠Z٤٥٠C٢٠٠Z‫א‬‫א‬
 K٩٥{٠٠٠Z٣٨٠C٢٥٠Z‫א‬‫א‬
 K٦٠{٠٠٠Z١٢٠C٥٠٠Z‫א‬‫א‬
 K٤٥{٠٠٠Z١٥٠C٣٠٠Z‫א‬‫א‬
- ١٠٢ -
‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬
٢٧٤
‫א‬

 K٢٩٠{٠٠٠Z‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬J ٢
 K٧٥{٠٠٠Z٥٠٠C١٥٠Z‫א‬‫א‬
 K٩٢{٠٠٠Z٤٠٠C٢٣٠Z‫א‬‫א‬
 K٦٠{٠٠٠Z١٠٠C٦٠٠Z‫א‬‫א‬
 K٤٢{٠٠٠Z١٢٠C٣٥٠Z‫א‬‫א‬
 K٢٦٩{٠٠٠Z‫א‬‫א‬‫א‬
 K‫א‬‫א‬–‫א‬‫א‬Z‫א‬‫א‬J ٣
 K١٥{٠٠٠Z٧٥{٠٠٠–٩٠{٠٠٠Z‫א‬‫א‬
 K٣{٠٠٠Z٩٢{٠٠٠–٩٥{٠٠٠Z‫א‬‫א‬
 KZ٦٠{٠٠٠–٦٠{٠٠٠Z‫א‬‫א‬
 K٣{٠٠٠Z٤٢{٠٠٠–٤٥{٠٠٠Z‫א‬‫א‬
 K٢١{٠٠٠Z‫א‬‫א‬

 ‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
 K١٤٢٤
 ‫א‬‫א‬
 ‫א‬‫א‬
 ١٥{٠٠٠
 ٧٥{٠٠٠
 ٩٠{٠٠٠
 
 ٦٠{٠٠٠
 ٦٠{٠٠٠
 
 ٣{٠٠٠
 
 ٣{٠٠٠
 ٢١{٠٠٠
‫א‬‫א‬
 ٩٢{٠٠٠
 ٩٥{٠٠٠
 ٤٢{٠٠٠
 ٢٦٩{٠٠٠
 
 
 ٤٥{٠٠٠
 
 ٢٩٠{٠٠٠
 ‫א‬

،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬،‫א‬،‫א‬
 K‫א‬‫א‬
- ١٠٣ -
‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬
٢٧٤
‫א‬

 
 W‫א‬EF،‫א‬EF‫א‬W
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ١
 EF
K‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٢
 EF



 EF
‫א‬‫א‬‫א‬‫א‬
  EF
 K‫א‬‫א‬‫א‬
‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬J ٣
‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬J ٤
‫א‬‫א‬‫א‬‫א‬‫א‬J ٥
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 EF











‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬J ٦
‫א‬‫א‬
 ‫א‬‫א‬‫א‬
 E
F


K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬J ٧
 EF
 K‫א‬‫א‬

 W‫א‬W
 W‫א‬‫א‬J ١
 K١٤٢٤‫א‬‫א‬‫א‬
 K‫א‬‫א‬٦٠٠
 K‫א‬‫א‬‫א‬‫א‬‫א‬١٠٠
 K‫א‬‫א‬٧٠٠
 K‫א‬‫א‬‫א‬‫א‬‫א‬١٣٠
- ١٠٤ -
‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬
٢٧٤
‫א‬

 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬

 W‫א‬‫א‬J ٢
‫א‬F١٤٢٥‫א‬‫א‬‫א‬‫א‬
 KE
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬
 ‫א‬
 ‫א‬
 ١٠٠٠
 ٨
 
 ٢٥٠
 ٣٠٠
 
 ١٥٠
 ٥٠
 ٧٠٠
 ٢٠٠
 ٥
 ١٠٠

 
 
 
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬J ١
 K‫א‬٪٤٠
 K‫א‬٪٦٠
 K‫א‬٪٨٠
 K‫א‬٪٥٠
 K‫א‬٪٧٠

 W‫א‬‫א‬‫א‬J ٢
 W‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬٪٢٥
 K‫א‬‫א‬‫א‬‫א‬٪٢٠
 K‫א‬‫א‬‫א‬‫א‬٪٣٥
 K‫א‬‫א‬‫א‬‫א‬٪١٥
- ١٠٥ -
‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬
٢٧٤
‫א‬

 K‫א‬‫א‬‫א‬‫א‬٪١٠
 W‫א‬
 K١٤٢٥L١L٣٠W١٤٢٥L١L١W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
- ١٠٦ -
‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬
٢٧٤
‫א‬

 ‫א‬‫א‬
 W‫א‬EF،‫א‬EF‫א‬W
 KEFJ ١
 KEFJ ٢
 KEFJ ٣
 KEFJ ٤
 KEFJ ٥
 KEFJ ٦
 KEFJ ٧

 W‫א‬W
 W‫א‬‫א‬J ١
 K‫א‬‫א‬‫א‬C‫א‬‫א‬Z‫א‬‫א‬‫א‬‫א‬
 K٦٠{٠٠٠Z١٠٠C٦٠٠Z
 K‫א‬‫א‬‫א‬C‫א‬‫א‬Z‫א‬‫א‬‫א‬‫א‬
 K٩١{٠٠٠Z١٣٠C٧٠٠Z
 KE‫א‬‫א‬F٣١{٠٠٠Z٦٠{٠٠٠–٩١{٠٠٠Z‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 W‫א‬‫א‬J ٢
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W
 W‫א‬
 K٩٦{٠٠٠Z٪٤٠C٣٠C١٠٠٠C٨Z‫א‬‫א‬
 K٦٣{٠٠٠Z٪٦٠C٣٠C٧٠٠C٥Z‫א‬‫א‬
 K١{٨٠٠{٠٠٠Z٪٨٠C٣٠C٢٥٠C٣٠٠Z‫א‬‫א‬
 K٣٠٠{٠٠٠Z٪٥٠C٣٠C٢٠٠C١٠٠Z‫א‬‫א‬
 K١٥٧{٥٠٠Z٪٧٠C٣٠C١٥٠C٥٠Z‫א‬‫א‬
 K٢{٤١٦{٥٠٠Z‫א‬
- ١٠٧ -
‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬
٢٧٤
‫א‬

 ‫א‬‫א‬
 K١٤٢٥L١L٣٠–١٤٢٥L١L١W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫ א‬‫א‬ ‫א‬
 ٩٦{٠٠٠
 ٦٣{٠٠٠
 ١{٨٠٠{٠٠٠
 ٣٠٠{٠٠٠
 ١٥٧{٥٠٠
 ٢{٤١٦{٥٠٠





٪٤٠
٪٦٠
٪٨٠
٪٥٠
٪٧٠





١٠٠٠
٧٠٠
٢٥٠
٢٠٠
١٥٠






‫א‬

٣٠
٣٠
٣٠
٣٠
٣٠
 ٨
 ٥
٣٠٠
١٠٠
 ٥٠
 
‫א‬‫א‬
‫א‬‫א‬
‫א‬‫א‬
‫א‬‫א‬
‫א‬‫א‬
 ‫א‬

 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W
 W‫א‬
 K٢٤{٠٠٠Z٪٢٥C٩٦{٠٠٠Z‫א‬‫א‬
 K١٢{٦٠٠Z٪٢٠C٦٣{٠٠٠Z‫א‬‫א‬
 K٦٣٠{٠٠٠Z٪٣٥C١{٨٠٠{٠٠٠Z‫א‬‫א‬
 K٤٥{٠٠٠Z٪١٥C٣٠٠{٠٠٠Z‫א‬‫א‬
 K١٥{٧٥٠Z٪١٠C١٥٧{٥٠٠Z‫א‬‫א‬
 K٧٢٧{٣٥٠Z‫א‬

 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K١٤٢٥L١L٣٠١٤٢٥L١L١W‫א‬
 ‫א‬‫א‬
 ‫א‬‫א‬
 ‫א‬‫א‬
 ‫א‬‫א‬
 ‫א‬‫א‬
‫א‬‫א‬
- ١٠٨ -
٢٤{٠٠٠
١٢{٦٠٠
٦٣٠{٠٠٠
٤٥{٠٠٠
١٥{٧٥٠






٧٢٧{٣٥٠

 ‫א‬
 
 ‫א‬
 ٢٧٤
 
 ‫א‬
J Accounting 
 
 ‫א‬
- Average

 
- Available

 ‫א‬
- Assets

 ‫א‬
- Auditing

 ‫א‬‫א‬
- Buckets

 ‫א‬‫א‬
- Balance

 ‫א‬
- Bed and Breakfast

 
- Proposed Budget

 ‫א‬‫א‬‫א‬
- Balance sheet

 ‫א‬‫א‬‫א‬
- Book-Keeping

 ‫א‬
- Cash flow

 
- Cashier

 ‫א‬‫א‬‫א‬
- Charges

 ‫א‬
- Cheque

 
- Credit

 ‫א‬L‫א‬
- Capital

 ‫א‬
- Credit sales

 ‫א‬‫א‬
- Current Assets

 ‫א‬
- Double Entry

 ‫א‬‫א‬
- Debit

 
- Discount

 
- ١٠٩ -

 ‫א‬
- Depreciation
 
 ‫א‬
 ٢٧٤
 
 ‫א‬

- Expenses

 ‫א‬
- Folio

 ‫א‬
- Fidelio

‫א‬‫א‬
- Full Board

 
- Fixed Assets

 ‫א‬‫א‬
- Fixed costs

 ‫א‬‫א‬
- Gross Profit

 ‫א‬
- Half Board

 
- Income statement

 ‫א‬
- Investment

 ‫א‬
- Journal

 
- Liabilities

 ‫א‬
- Ledger

 ‫א‬
- Loan

 ‫א‬
- Net Profit

 ‫א‬
- Occupancy Percentage

 ‫א‬
- Owner’s Equity

 ‫א‬
- Petty cash

 ‫א‬‫א‬
- Paid out

 ‫א‬
- Posting

 ‫א‬
- Purchases

 ‫א‬
- Porfit & loss statement

 ‫א‬‫א‬
- ١١٠ -

 ‫א‬
 
 ‫א‬
 ٢٧٤
 
- Rate

 
- Receivables

‫א‬
- Revenues

 ‫א‬‫א‬‫א‬
- Safe deposit box

 ‫א‬‫א‬
- Sales

 ‫א‬
- Salvage value

 ‫א‬
- Transaction

 
- Trial balance

 ‫א‬‫א‬‫א‬
- Withdrawals

 ‫א‬
- ١١١ -

 ‫א‬‫א‬
 
 ‫א‬
  ٢٧٤
 
 ‫א‬‫א‬
 W‫א‬‫א‬‫א‬
‫א‬‫א‬،E٢٠٠٠F،،،J
 K‫א‬،‫א‬‫א‬‫א‬،?‫א‬?‫א‬‫א‬‫א‬
 K‫א‬‫א‬،،‫א‬‫א‬،E٢٠٠٠F، -
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،E١٩٩٩F‫א‬‫א‬،‫א‬  K‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬
 K،‫א‬،‫א‬‫א‬،E١٩٩٩F، -
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،E١٩٨٤F،  K‫א‬‫א‬‫א‬‫א‬،
 K‫א‬‫א‬،‫א‬،‫א‬‫א‬،E١٩٩٢F،  W‫א‬‫א‬‫א‬
- Andrew, P. William and Schmidgall,L (1993) Finacial Management for the
Hospitality Industry . Michigan : The EI of the AH&MA .
- Cote, R (1997), Understanding Hospitality Accounting I. Michgan : The EI of the
AH&MA .
- Fay, C.Schmidgall,R. and Tarr, S. (1998) Basic Financial Accounting for The
Hospitality Industry . Michigan : The EI of the AH&MA .
- Kasavana, M. and Brooks, R. (1998) Front Office Procedures.
Michigan ; The EI of the AH&MA .
- Kotas,R. (1981) Management Accounting for Hotels and Restaurants : A
Revenue Accounting Approach. Surrey : Univesity Press.
- Kwansa,f.et al. (1999) The Uniform System of Account for the Loding Industry, The
Cornell Hotel and Restaurant Administration Quarterly, December,40(6),pp.88-94
- O,neill, J. (2000) Refining Estimates of Hotel Financing Costs, The Cornell Hotel
and Restaurant Administration Quartrly , December,41(6),pp.12-17.
- Singh, A.(2000) Financing lodging Properties, The Cornell Hotel and Restaurant
Administration Quarterly, August , 41(4),pp.39-47 .
- Weatherford et at.(2001) forecasting for Hotel Revenue Management, The Cornell
Hotel and Restaurant Administration Quartely, August , 42(4),pp.53-64
- ١١٢ -

 ‫א‬
 
 ‫א‬
  ٢٧٤
 
 ‫א‬

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 ٨٩KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK ‫א‬‫א‬
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 ١٠٩KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬
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 ١١٢KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬
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 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬E‫א‬F‫א‬‫א‬
GOTEVOT appreciates the financial support provided by BAE SYSTEMS