تحميل الملف المرفق

 ‫א‬‫א‬‫א‬
ã¹]<gè…‚jÖ]æ<ËÖ]<Üé×Ãj×Ö<íÚ^ÃÖ]<í‰‰ö¹]
‫א‬‫א‬‫א‬‫א‬

٢ J
 ١٤٢
 

 ١٤٢
 ‫א‬
 ٢J 
 

 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
W‫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? ?  ? ٢ J   ? ‫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

   W    ‫א‬ ‫א‬ ‫א‬    ‫א‬
 K‫א‬

 ‫א‬‫א‬‫א‬‫א‬






 

 ١٤٢
 ‫א‬
 ٢J 
 

‫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٢‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬
 W‫א‬
 W‫א‬‫א‬‫א‬W‫א‬‫א‬
 ‫א‬W‫א‬‫• א‬
 ‫א‬W‫א‬‫• א‬
 ‫א‬‫א‬‫א‬‫א‬W‫א‬‫• א‬
 W‫א‬‫א‬W‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬W‫א‬‫• א‬
 ‫א‬W‫א‬‫• א‬
 ‫א‬‫א‬‫א‬‫א‬W‫א‬‫• א‬
 W‫א‬‫א‬
 ‫א‬‫א‬‫• א‬
 W‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫• א‬
 

 ١٤٢
 ‫א‬
 ٢J 
 

 W‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫• א‬
 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫• א‬
K‫א‬‫א‬‫א‬
 W‫א‬‫א‬
 ‫א‬W‫א‬‫• א‬
 ‫א‬‫א‬W‫א‬‫• א‬

 ‫א‬‫א‬‫א‬
ã¹]<gè…‚jÖ]æ<ËÖ]<Üé×Ãj×Ö<íÚ^ÃÖ]<í‰‰ö¹]
‫א‬‫א‬‫א‬‫א‬
٢ J
 ‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬
١
-٥-
 ‫א‬‫א‬
‫א‬‫א‬‫א‬
 ١٤٢
 ‫א‬
 ٢J 
 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
 K‫א‬

 W‫א‬‫א‬
 W‫א‬‫א‬‫א‬
‫א‬‫א‬ •
‫א‬‫א‬‫• א‬
‫א‬‫א‬‫• א‬

 ٪٩٠‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬

 ٥W‫א‬‫א‬

 W‫א‬‫א‬
‫א‬ •
 •
‫א‬ •
 •

 W‫א‬‫א‬
 ١‫א‬


-١-
 ‫א‬‫א‬
‫א‬‫א‬‫א‬
 ١٤٢
 ‫א‬
 ٢J 
 
Purchases ‫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‫א‬
 E١J ٢F
J ‫א‬J ‫א‬‫א‬‫א‬‫א‬

‫א‬،‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬
 K‫א‬‫א‬

 W‫א‬‫א‬
‫א‬L‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬L‫א‬‫א‬‫א‬
W‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬L

 W١
‫א‬‫א‬٣٤٠٠٠‫א‬‫א‬١١L١٣
 W‫א‬‫א‬،‫א‬
 
‫ א‬  
١١L١٣
‫א‬
‫א‬


 ‫ א‬ ‫א‬
 ‫א‬L

 ‫א‬L ٣٤٠٠٠
-٢-

٣٤٠٠٠

 ‫א‬‫א‬
‫א‬‫א‬‫א‬
 ١٤٢
 ‫א‬
 ٢J 
 
 W٢
 K‫א‬،‫א‬‫א‬
 W‫א‬‫א‬
‫ א‬ 
 ‫ א‬ ‫א‬

‫ א‬‫א‬
١١L١٣


 ‫א‬L

 ?‫?א‬‫א‬‫א‬L ٣٤٠٠٠
٣٤٠٠٠

‫א‬‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬، ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬L‫א‬‫א‬
 K‫א‬

Purchase Returns and AllowancesW‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬
L‫א‬‫א‬L‫א‬‫א‬
‫א‬‫א‬L‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬
‫א‬‫א‬Contra Account
 K‫א‬

 W‫א‬‫א‬
‫א‬ ‫א‬١١L١٥،E٢FW٣
 K٣٠٠٠‫א‬‫א‬‫א‬

-٣-
 ‫א‬‫א‬
‫א‬‫א‬‫א‬
 ١٤٢
 ‫א‬
 ٢J 
 
 W‫א‬
‫ א‬

 ‫ א‬ ‫א‬

‫ א‬‫א‬
١١L١٥


 ‫א‬J ‫א‬‫א‬L
 ‫א‬‫א‬L

٣٠٠٠
 ٣٠٠٠


‫א‬‫א‬١١L١٦،E٢FW٤
١١L١٣‫א‬‫א‬‫א‬١٠٠٠‫א‬
 ‫א‬‫א‬‫א‬‫א‬

 W١١L١٦‫א‬
 ‫ א‬

 ‫א‬
‫א‬ 
‫ א‬‫א‬
١١L١٦


 ‫א‬J ‫א‬‫א‬L

 ‫א‬‫א‬L ١٠٠٠
١٠٠٠

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 ‫؟‬‫א‬
‫א‬‫א‬‫א‬E٢F‫א‬‫א‬‫א‬‫א‬‫א‬
٣٠٠٠٠‫א‬E٤FE٣F‫א‬‫א‬
 W‫א‬‫א‬‫א‬
-٤-
 ‫א‬‫א‬
‫א‬‫א‬‫א‬
 ١٤٢
 ‫א‬
 ٢J 
 

 ‫א‬

 ‫א‬J ‫א‬‫א‬L
 ‫ א‬ ‫א‬
‫א‬
 
 ‫ א‬ ‫א‬
‫א‬
 ٥L١٣

 ‫א‬L


٣٤٠٠٠
٥L١٥  ‫א‬‫א‬L  ٣٠٠٠

٥L١٦  ‫א‬‫א‬L  ١٠٠٠
 E‫א‬F‫א‬

٣٤٠٠٠
٣٠٠٠٠
٣٤٠٠٠
 Purchase Discount W‫א‬
 W‫א‬
‫א‬‫א‬‫א‬‫א‬ •
 ‫א‬‫א‬‫א‬ •

Trade DiscountW‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
٢٠‫א‬‫א‬‫א‬‫א‬،٨٠‫א‬١٠٠
 K‫א‬

 W‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬١٠٠٠‫א‬‫א‬،‫א‬
٤٠٠‫א‬‫א‬‫א‬‫א‬‫א‬،٥٠٠٠٥٤٠٠
 K‫א‬

-٥-
 ‫א‬‫א‬
‫א‬‫א‬‫א‬
 ١٤٢
 ‫א‬
 ٢J 
 
Cash DiscountW‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬L‫א‬‫א‬
 K‫א‬

 W١
‫א‬‫א‬١١٥٠٠١٠‫א‬‫א‬١٠L٢
٤٥‫א‬‫א‬٢٠‫א‬‫א‬‫א‬٪٢‫א‬٪١٠
 K 

 W‫א‬‫א‬‫א‬
 W‫א‬٤٥L٢٠L٢W‫א‬
 ‫א‬‫א‬‫א‬ ٪٢ •
 ‫א‬‫א‬‫א‬ ٢٠ •
  ٤٥‫א‬‫א‬ ٤٥ •

W‫א‬‫א‬
 W١٠L٢‫א‬‫א‬‫א‬‫א‬‫א‬

 ١١٥٠Z٪١٠×١١٥٠٠Z‫א‬‫א‬
 E‫א‬‫א‬١١٥٠–١١٢٠٠F١٠٣٥٠‫א‬‫א‬‫א‬‫א‬

-٦-
 ‫א‬‫א‬
‫א‬‫א‬‫א‬
 ١٤٢
 ‫א‬
 ٢J 
 
 W١٠L٢‫א‬‫א‬
‫ א‬

 ‫ א‬ ‫א‬

‫ א‬‫א‬
١٠L٢


 ‫א‬L

 ?‫א‬?‫א‬‫א‬L ١٠٣٥٠
١٠٣٥٠


 W‫א‬‫א‬‫א‬
‫א‬١٠L١٩‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
 W‫א‬‫א‬‫א‬

 ٢٠٧=٪٢×١٠٣٥٠Z‫א‬‫א‬
 E‫א‬‫א‬٢٠٧J ١٠٣٥٠F١٠١٤٣‫א‬
 W١٠L١٩‫א‬‫א‬
‫ א‬ 
 ‫ א‬ ‫א‬
‫ א‬‫א‬
١٠L٢٠



 ?‫א‬?‫א‬‫א‬L

 


١٠٣٥٠
 ‫א‬‫א‬L  ٢٠٧
 ‫א‬L ١٠١٤٣


‫א‬‫א‬‫א‬‫א‬‫א‬L
 K‫א‬

-٧-
 ‫א‬‫א‬
‫א‬‫א‬‫א‬
 ١٤٢
 ‫א‬
 ٢J 
 
 W‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K١٠٣٥٠‫א‬‫א‬٤٥
 W‫א‬‫א‬١١L١٠‫א‬‫א‬‫א‬‫א‬

‫ א‬ 
 ‫ א‬ ‫א‬
‫ א‬‫א‬
١L١٠



 ?‫א‬?‫א‬‫א‬L


١٠٣٥٠
 ‫א‬L ١٠١٤٣
 
Freight in Expenses W‫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

 W
‫א‬‫א‬‫א‬١٣٥٠٠٠‫א‬‫א‬‫א‬‫א‬٧L٦
 K‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬٧L١٢
 K١٠٦٠٠
-٨-
 ‫א‬‫א‬
‫א‬‫א‬‫א‬
 ١٤٢
 ‫א‬
 ٢J 
 
 W٧L٦‫א‬‫א‬
‫ א‬

 ‫ א‬ ‫א‬  
‫ א‬‫א‬
 ٧L٦


 ‫א‬L

 ‫א‬L ١٣٥٠٠٠
١٣٥٠٠٠

 
 W‫א‬٧L١٢
‫ א‬

٧L١٢

 ‫ א‬ ‫א‬
‫ א‬‫א‬


 ‫א‬L


١٠٦٠٠
 ‫א‬L ١٠٦٠٠


‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
 K‫א‬
Net PurchasesW‫א‬
 W‫א‬‫א‬

 CCC
 ‫א‬
 CCC
 CCC
 ‫א‬W



 CCC
 ‫א‬‫א‬
ECCCF
 CCC
 ‫א‬‫א‬
 CCC

 W
 ‫א‬
-٩-
 ‫א‬‫א‬
‫א‬‫א‬‫א‬
 ١٤٢
 ‫א‬
 ٢J 
 
 W
 W‫א‬‫א‬‫א‬‫א‬‫א‬
١٤٢٣‫א‬‫א‬‫א‬‫א‬
 W
 ‫א‬١٥٠٠٠‫א‬‫א‬٦L٢ K١
K١٠‫א‬‫א‬‫א‬٪٥‫א‬٪١٠
‫א‬‫א‬٤٠٠‫א‬٦L٤ K٢
K‫א‬‫א‬
١٥٠٠‫א‬٦L٧ K٣
‫א‬‫א‬٦L١١ K٤
 W‫א‬
 ‫א‬‫א‬‫א‬‫א‬ J ١
،‫א‬‫א‬L،‫א‬LW‫א‬‫א‬ J ٢
‫א‬‫א‬L،‫א‬L
‫א‬ J ٣
 W‫א‬
 W‫א‬‫א‬
‫ א‬

 ‫ א‬ ‫א‬  
‫ א‬‫א‬
 ٦L٢



 ‫א‬L
 ‫א‬J ‫א‬‫א‬L
 ?٪١٠‫א‬‫א‬?
 ٦L٤


K١
 ‫א‬L

١٣٥٠٠

 ٤٠٠

 ١٥٠٠
١٣٥٠٠
 ‫א‬L  ٤٠٠

 ?‫א‬‫א‬‫א‬?
 ٦L٧


 ‫א‬J ‫א‬‫א‬L
 ‫א‬‫א‬L  ١٥٠٠
- ١٠ -
 ‫א‬‫א‬
‫א‬‫א‬‫א‬
 ١٤٢
 ‫א‬
 ٢J 
 
 ?‫א‬?
٦L١١


 ‫א‬J ‫א‬‫א‬L
 

١٢٠٠٠

 ‫א‬‫א‬L  ٦٠٠
 ‫א‬L
 ?‫א‬‫א‬‫א‬‫א‬‫א‬ ?
١١٤٠٠

 ‫א‬
 W‫א‬E٢
 ‫א‬L
‫ א‬ 
 ‫ א‬ ‫א‬
 
‫ א‬ 
‫א‬
 ‫ א‬ ‫א‬
‫א‬



 ‫א‬

١٣٥٠٠
 ٦L٢

‫א‬‫א‬‫א‬L

١٣٥٠٠


 ‫א‬
‫א‬
 ‫א‬L

 ‫א‬
‫א‬
‫ א‬ 
‫א‬





 ‫א‬

‫א‬
‫א‬


 ٦L٤
 ‫ א‬ ٤٠٠

 ‫א‬L  ٤٠٠


- ١١ -
 ‫א‬‫א‬
‫א‬‫א‬‫א‬
 ‫א‬
‫א‬
 ١٤٢
 ‫א‬
 ٢J 
 
 ‫א‬‫א‬L

 ‫א‬
‫א‬
‫א‬
‫א‬
 ٦L٧

 ‫א‬J ‫א‬‫א‬L
١٥٠٠


 ‫א‬

 ‫א‬



 ‫א‬
 ‫א‬‫א‬L

 ‫ א‬ ‫א‬
‫א‬
‫א‬
 ٦L١١

‫א‬
‫א‬

‫א‬


١٥٠٠
 

 ‫א‬

 ‫א‬
‫א‬

‫א‬J ‫א‬‫א‬L  ٦٠٠






 ‫א‬

 ٦٠٠

 W‫א‬ (٣

١٣٥٠٠
 ‫א‬
١٣٩٠٠
 ٤٠٠
 ‫א‬W


 W

 ١٥٠٠
 ‫א‬‫א‬
E٢١٠٠F
 ٦٠٠
 ‫א‬‫א‬
١١٨٠٠


‫א‬




- ١٢ -
 ‫א‬‫א‬
‫א‬‫א‬‫א‬
 ١٤٢
 ‫א‬
 ٢J 
 
 E١١F
 W‫א‬‫א‬
W‫א‬‫א‬ECF‫א‬‫א‬E√F
.‫א‬‫א‬‫א‬ EF .١
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF K٢
 K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF K٣
 K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF K٤
 K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF K٥
 K‫א‬

W‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬٨٠٠٠‫א‬‫א‬١L١J
 K‫א‬‫א‬‫א‬‫א‬٪٢‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬٣٠٠‫א‬١L٢J
K‫א‬٥٠٠‫א‬‫א‬١L٦J
K‫א‬‫א‬‫א‬‫א‬‫א‬١L٨J

 W‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬ J ١
،‫א‬‫א‬L،‫א‬LW‫א‬‫א‬ J ٢
‫א‬L
K‫א‬ J ٣
- ١٣ -
 ‫א‬‫א‬
‫א‬‫א‬‫א‬
 ١٤٢
 ‫א‬
 ٢J 
 
 ‫א‬W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
 K‫א‬

 W‫א‬‫א‬
 W‫א‬‫א‬‫א‬
‫א‬‫א‬ •
‫א‬‫א‬‫• א‬
‫א‬‫א‬‫• א‬


 ٪٩٠‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬

 ٥W‫א‬‫א‬

 W‫א‬‫א‬
‫א‬ •
 •
‫א‬ •
 •

 W‫א‬‫א‬
 ١‫א‬


- ١٤ -
 ‫א‬‫א‬
‫א‬‫א‬‫א‬
 ١٤٢
 ‫א‬
 ٢J 
 
Sales ‫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

 W‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬L
‫א‬‫א‬L‫א‬،‫א‬‫א‬
W‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬L

 W١
١٦٠٠٠‫א‬‫א‬١٠L٤
 K‫א‬‫א‬

 W‫א‬‫א‬‫א‬
‫ א‬  
١٠L٤
‫א‬
‫א‬


 ‫א‬
 ‫א‬L
 ‫א‬L
 ‫א‬


١٦٠٠٠
١٦٠٠٠



 W٢
 ‫א‬‫א‬‫א‬،‫א‬‫א‬




- ١٥ -
 ‫א‬‫א‬
‫א‬‫א‬‫א‬
 ١٤٢
 ‫א‬
 ٢J 
 
 W‫א‬‫א‬‫א‬
‫ א‬

 ‫א‬
‫א‬


١٦٠٠٠
‫ א‬‫א‬
١٠L٤


 ‫א‬‫א‬L
 ‫א‬L ١٦٠٠٠
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬KE‫א‬LF
 K‫א‬


Sales Returns and AllowancesW‫א‬‫א‬
‫א‬‫א‬، 
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬
 ‫א‬‫א‬L‫א‬‫א‬L
‫א‬‫א‬K‫א‬‫א‬L
 K‫א‬‫א‬‫א‬Contra Account
 W٣
٢٠٠٠‫א‬١٠L١٢،E٢F‫א‬
 K‫א‬
 WE‫א‬F‫א‬‫א‬‫א‬
‫ א‬  
١٠L١٢
‫א‬
‫א‬


 ‫ א‬ ‫א‬  
 ‫א‬‫א‬L

 ٢٠٠٠
 ‫א‬J ‫א‬L  ٢٠٠٠

- ١٦ -
 ‫א‬‫א‬
‫א‬‫א‬‫א‬
 ١٤٢
 ‫א‬
 ٢J 
 
 W٤
‫א‬‫א‬‫א‬١٠L٢٥،E٢F‫א‬
‫א‬١٥٠٠‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬

 W‫א‬E‫א‬F‫א‬
‫ א‬  
١٠L٢٥
‫א‬
‫א‬


 ‫ א‬ ‫א‬  
 ‫א‬‫א‬L
 ‫א‬J ‫א‬L

١٥٠٠
١٥٠٠

 ‫؟‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬E٢F‫א‬‫א‬‫א‬‫א‬
١٢٥٠٠‫א‬E٤FE٣F‫א‬
 W‫א‬‫א‬‫א‬

 ‫א‬
 ‫א‬‫א‬L
‫ א‬ 
 ‫ א‬ ‫א‬
‫ א‬ 
‫א‬
١٠L١٢

١٠L٢٥
 
 ‫א‬
 ‫א‬
 ‫א‬L
١٦٠٠٠
‫א‬
 ‫א‬L  ٢٠٠٠
 ‫א‬

 ‫א‬

 ‫א‬L  ١٥٠٠
 E‫א‬F‫א‬

١٠L٤





١٢٥٠٠
١٦٠٠٠
١٦٠٠٠



- ١٧ -
 ‫א‬‫א‬
‫א‬‫א‬‫א‬
 ١٤٢
 ‫א‬
 ٢J 
 
Sales DiscountW‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬
٧٠٠‫א‬  ‫א‬١٠٠٠٠‫א‬K‫א‬
‫א‬KE‫א‬‫א‬٧٠٠J ١٠٠٠٠F٩٣٠٠
‫א‬،‫א‬‫א‬‫א‬  ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫ א‬L
 K

 W٥
٤٥٠٠٠‫א‬‫א‬١٤٢٣L٥L١
‫א‬‫א‬،‫א‬‫א‬‫א‬
 K ١٥‫א‬‫א‬‫א‬٪٢‫א‬

 W‫א‬‫א‬‫א‬
 E‫א‬F
‫ א‬  
 ٥L١
‫א‬
‫א‬


 ‫א‬
 ‫א‬‫א‬J ‫א‬L
 ‫א‬
 

 ٤٥٠٠٠
 ‫א‬L  ٤٥٠٠٠


- ١٨ -
 ‫א‬‫א‬
‫א‬‫א‬‫א‬
 ١٤٢
 ‫א‬
 ٢J 
 
 W‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬E‫א‬‫א‬F‫א‬‫א‬K‫א‬‫א‬٥L٨
 W‫א‬‫א‬‫א‬
 W‫א‬‫א‬
 ٩٠٠ =E‫א‬‫א‬F‫א‬‫א‬٪٢× ‫א‬‫א‬‫א‬٤٥٠٠٠
 ‫א‬‫א‬E‫א‬‫א‬٩٠٠J ٤٥٠٠٠F٤٤{١٠٠

 W٥L٨‫א‬
 E‫א‬F
‫ א‬  
 ٥L٨
‫א‬
‫א‬


 ‫א‬
 ‫א‬
 

 ‫א‬L

 ‫א‬‫א‬L
 

 ٤٤١٠٠

 ٩٠٠
 ‫א‬‫א‬J ‫א‬L  ٤٥٠٠٠


 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬٦L٢‫א‬‫א‬
 W‫א‬٤٥٠٠٠‫א‬‫א‬
 E‫א‬F
‫ א‬ 
 ‫ א‬ ‫א‬  
‫ א‬‫א‬
 ٦L٢


 ‫א‬L
 ‫א‬‫א‬J ‫א‬L

٤٥٠٠٠
٤٥٠٠٠

- ١٩ -
 ‫א‬‫א‬
‫א‬‫א‬‫א‬
 ١٤٢
 ‫א‬
 ٢J 
 
 W‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 W
‫א‬٨٠٠٠‫א‬‫א‬٥L٤،E٥F
 K‫א‬‫א‬
 W‫א‬
‫ א‬

 ‫ א‬ ‫א‬  
‫ א‬‫א‬
 ٥L٤


 ‫א‬‫א‬L

 ٨٠٠٠
 ‫א‬‫א‬‫א‬L  ٨٠٠٠

 ‫א‬‫א‬٣٧٠٠٠‫א‬‫א‬‫א‬
 ‫א‬
 ‫א‬‫א‬J ‫א‬L
‫ א‬
 ‫ א‬ ‫ א‬‫ א‬
‫א‬
‫א‬
 ٥L٤


 ‫א‬‫א‬L
٨٠٠٠  ٥L١
 ‫ א‬٣٧٠٠٠
 

 ‫א‬
 ‫א‬
‫א‬L  ٤٥٠٠٠


 W‫א‬‫א‬
  ٧٤٠ =‫א‬‫א‬٪٢×‫א‬‫א‬‫א‬‫א‬٣٧٠٠٠
- ٢٠ -
 ‫א‬‫א‬
‫א‬‫א‬‫א‬
 ١٤٢
 ‫א‬
 ٢J 
 
 W٥L٨‫א‬
‫ א‬

 ‫ א‬ ‫א‬  
‫ א‬‫א‬
 ٥L٨


 


٣٦٢٦٠
 ‫א‬‫א‬L

 ٧٤٠
 ‫א‬L
 ‫א‬‫א‬J ‫א‬L ٣٧٠٠٠

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬٣٧٠٠٠‫א‬‫א‬‫א‬
 K‫א‬‫א‬
Net SalesW‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬

 CCC

 ‫א‬

 CCC
 ‫א‬‫א‬W
ECCCF
 CCC
 ‫א‬‫א‬
 CCC

 ‫א‬
 W
 W‫א‬‫א‬‫א‬‫א‬
 W١٤٢٣‫א‬‫א‬‫א‬
‫א‬‫א‬١٠٥٠٠‫א‬٩L١ K١
 K‫א‬ ٥٠٠
‫א‬‫א‬٣٠٠‫א‬٩L٣ K٢
K‫א‬‫א‬
- ٢١ -
 ‫א‬‫א‬
‫א‬‫א‬‫א‬
 ١٤٢
 ‫א‬
 ٢J 
 
٪١٠‫א‬٢٥٠٠٠‫א‬٩L٦ K٣
K٤٥L١٥L٤
K١٠٠٠‫א‬٩L٨ K٤
‫א‬١٥٠٠‫א‬ ‫א‬‫א‬٩L١٠ K٥
K‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬٩L٢٠ K٦

 W‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬ J ١
L،‫א‬‫א‬L،‫א‬LW‫א‬‫א‬ J ٢
‫א‬‫א‬L،‫א‬
‫א‬ J ٣
 W‫א‬
 W‫א‬‫א‬‫א‬ K١
‫ א‬

 ‫ א‬ ‫א‬  
‫ א‬‫א‬
 ٩L١

 ١
 ‫א‬L
 ‫א‬L

١٠٠٠٠

 ٣٠٠

٢٢٥٠٠
١٠٠٠٠

 ?‫א‬‫א‬?
 ٩L٣

 ٢
 ‫א‬L
 ‫א‬L  ٣٠٠
?‫א‬‫א‬?
 ٩L٦

 ٣
 ‫א‬J ‫א‬L
 ‫א‬L
 ??
 ٩L٨

 ٤
 ‫א‬‫א‬L
٢٢٥٠٠

 ‫א‬J ‫א‬L  ١٠٠٠
- ٢٢ -
 ١٠٠٠
 ‫א‬‫א‬
‫א‬‫א‬‫א‬
 ١٤٢
 ‫א‬
 ٢J 
 
 ?‫א‬?
٩L١٠
٩L٢٠

 ٥
 ‫א‬‫א‬L

 ?‫א‬‫?א‬

 


١٩٢٠٠
 ‫א‬‫א‬L

 ٨٠٠
 ‫א‬J ‫א‬L  ١٥٠٠
 ٦
 ‫א‬L
 ‫א‬J ‫א‬L
 ?‫א‬‫א‬?
 ١٥٠٠

٢٠٠٠٠

 ‫א‬
‫א‬
 W‫א‬
 ‫א‬L

 
 ‫ א‬ ‫ א‬‫א‬
‫א‬
 ٩L١
 ٩L٦



 ‫א‬
 ‫א‬
‫א‬
 ‫א‬L ١٠٠٠٠
 ?‫?א‬‫א‬L ٢٢٥٠٠







 ‫ א‬ ٣٢٥٠٠

- ٢٣ -
 ‫א‬‫א‬
‫א‬‫א‬‫א‬
 ١٤٢
 ‫א‬
 ٢J 
 

 ‫א‬
 ‫א‬‫א‬L
‫ א‬ 
 ‫ א‬ ‫א‬
‫ א‬ 
‫א‬
 ٩L٢٠

 ‫א‬
‫א‬
 ?‫?א‬‫א‬L
١٠٠٠
 ?‫?א‬‫א‬L
١٥٠٠
‫א‬
   ٨٠٠٠  ٩L٨




٩L١٠
٣٧٠٠٠
 ‫א‬




 ‫א‬
‫א‬

 ‫א‬L

 ‫ א‬ ‫ א‬‫א‬
‫א‬



‫א‬
 ٩L٣
 ‫ א‬‫א‬
 ‫א‬L


 ‫ א‬ ‫ א‬‫א‬


٣٠٠


 ‫א‬‫א‬L
‫א‬


 ‫ א‬ ٣٠٠
 ‫א‬
‫א‬



 ‫ א‬‫א‬
‫א‬


 ‫ א‬ ٨٠٠
٩L٢٠

?‫?א‬‫א‬L
٨٠٠


 W‫א‬
٣٢٥٠٠

 ‫א‬

 ٢٥٠٠
 ‫א‬‫א‬W
E٣٣٠٠F
 ٨٠٠
 ‫א‬‫א‬
٢٨٧٠٠

 ‫א‬


- ٢٤ -
 ‫א‬‫א‬
‫א‬‫א‬‫א‬
 ١٤٢
 ‫א‬
 ٢J 
 
 E٢١F
 W‫א‬‫א‬
W‫א‬‫א‬ECF‫א‬‫א‬E√F
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF J ١
 K‫א‬‫א‬‫א‬‫א‬‫א‬EF J ٢
 K‫א‬‫א‬‫א‬‫א‬‫א‬EF J ٣
‫א‬‫א‬‫א‬EF J ٤
 K‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
  ‫א‬‫א‬EF J ٥

 W‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬١٠٠٠٠٠‫א‬‫א‬٩L١ J ١
K‫א‬‫א‬‫א‬٪٢٪١٠
 K٢٥٠٠‫א‬‫א‬‫א‬‫א‬‫א‬٩L٣ J ٢
‫א‬‫א‬٨٠٠٠٠‫א‬‫א‬‫א‬٩L٥ J ٣
K ١٥‫א‬‫א‬‫א‬٪٥‫א‬
٥٠٠٠‫א‬‫א‬‫א‬‫א‬‫א‬٩L٨ J ٤
K‫א‬
K‫א‬‫א‬٢٠٠٠٠‫א‬‫א‬٩L٩ J ٥
K‫א‬‫א‬‫א‬٩L١٠ J ٦
K٤٠٠٠‫א‬‫א‬٩L١٣ J ٧
K‫א‬‫א‬‫א‬٩L١٩ J ٨

 K‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
- ٢٥ -
 ‫א‬‫א‬
‫א‬‫א‬‫א‬
 ١٤٢
 ‫א‬
 ٢J 
 
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬‫א‬‫א‬W‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬


 W‫א‬‫א‬
 W‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫• א‬
‫א‬‫א‬‫א‬‫א‬ •
‫א‬‫א‬‫א‬‫א‬ •
‫א‬‫א‬‫א‬ •


 ٪٩٠‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬

 ٦W‫א‬‫א‬

 W‫א‬‫א‬
‫א‬ •
 •
‫א‬ •
 •
- ٢٦ -
 ‫א‬‫א‬
‫א‬‫א‬‫א‬
 ١٤٢
 ‫א‬
 ٢J 
 
 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬١‫א‬
‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬

Cost of Good SoldW‫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
 K‫א‬‫א‬

١٧٠٠٠‫א‬‫א‬‫א‬‫א‬،
K‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬L?‫א‬‫א‬?‫א‬L٦٠٠٠‫א‬
‫א‬L٦٠٠٠ ‫א‬?‫א‬?‫א‬
‫א‬L‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬
 K‫א‬L‫א‬‫א‬L

- ٢٧ -
 ‫א‬‫א‬
‫א‬‫א‬‫א‬
 ١٤٢
 ‫א‬
 ٢J 
 
 W?‫א‬?‫א‬L
 W‫א‬W 
‫א‬
 
 ‫ א‬ ‫א‬
‫ א‬‫א‬
١٢L٣٠



 ‫א‬‫א‬L



١٧٠٠٠
 ?‫א‬?‫א‬L ١٧٠٠٠

 W‫א‬‫א‬W 
‫ א‬

 ‫ א‬ ‫א‬
‫ א‬‫א‬
١٢L٣٠





 ?‫א‬?L
 ‫א‬‫א‬L

٦٠٠٠
٦٠٠٠
‫א‬‫א‬‫א‬?‫א‬?
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
W‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬G

 W‫א‬‫א‬
١٧٠٠٠
 ‫א‬
٤٨٠٠٠
 ‫א‬W
٦٥٠٠٠
 ‫א‬‫א‬
E٦٠٠٠F
 ‫א‬W
٥٩٠٠٠ 
‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
- ٢٨ -
 ‫א‬‫א‬
‫א‬‫א‬‫א‬
 ١٤٢
 ‫א‬
 ٢J 
 
١٢٥٠٠٠
 ‫א‬
E٥٩٠٠٠F
 ‫א‬‫א‬W
٦٦٠٠٠
 ‫א‬
E٤٥٠٠٠F
 ‫א‬W
٢١٠٠٠
 ‫א‬‫א‬‫א‬
 ٨٥٠٠ 
‫א‬‫א‬‫א‬‫א‬W


٢٨٥٠٠
 ‫א‬

 W‫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
 ١٤٢٢L١٢L٣٠‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬
 ‫א‬
 
 ‫א‬L

 ١٨٣٠٠٠
 ‫א‬L

 ٤٣٠٠٠
 ?‫א‬?‫א‬L

 ٦٩٠٠٠
 ‫א‬‫א‬L

 ٤١٠٠٠
 ‫א‬L
 ٥٣٠٠٠

 ‫א‬L
 ١٢٠٠٠

 ‫א‬L

 ٣٥٥٠٠٠
 ‫א‬‫א‬L
 ٢٤٠٠٠

 ‫א‬‫א‬L
 ١٠٠٠٠

 ‫א‬L

 ‫א‬L
 ٧٠٣٠٠٠
 ‫א‬‫א‬L

- ٢٩ -
 ٤٠٠٠٠

 ٢٥٠٠٠
 ‫א‬‫א‬
‫א‬‫א‬‫א‬
 ١٤٢
 ‫א‬
 ٢J 
 
 ‫א‬‫א‬L

 ١٥٠٠٠
 ‫א‬L

 ٥٠٠٠
 ‫א‬‫א‬L
 ٨٠٠٠

 ‫א‬‫א‬L

 ٤٤٠٠٠
 ‫א‬L

 ١٦٠٠٠
 ‫א‬L

 ٢٨٠٠٠
 ‫א‬‫א‬‫א‬L

 ٥٢٠٠٠
 ‫א‬‫א‬L

 ٧٠٠٠
 ‫א‬L
 ١٠٠٠٠٠

 ‫א‬L
 ١٣٠٠٠

 ‫א‬
 ٩٢٣٠٠٠
 ٩٢٣٠٠٠

 ٢٧٠٠٠‫א‬‫א‬‫א‬
 W‫א‬
 ١٤٢٢L١٢L٣٠‫א‬‫א‬‫א‬‫א‬‫א‬ J ١
١٤٢٢L١٢L٣٠‫א‬‫א‬‫א‬‫א‬ J ٢
١٤٢٢L١٢L٣٠‫א‬‫א‬‫א‬ J ٣
‫א‬‫א‬‫א‬‫א‬‫א‬ J ٤

 ١٤٢٢L١٢L٣٠‫א‬‫א‬‫א‬‫א‬W
‫א‬‫א‬
‫א‬

‫א‬
‫א‬

 ‫א‬‫א‬‫א‬
‫א‬
‫א‬
‫א‬

٢٢٤٠٠٠

 ٢٢٤٠٠٠
٤٣٠٠٠

 ٤٣٠٠٠
٢٧٠٠٠

 ٢٧٠٠٠
‫א‬
٦٩٠٠٠

٢٧٠٠٠
‫א‬‫א‬‫א‬‫א‬
‫א‬

‫א‬‫א‬

٢٢٤٠٠٠
 ‫א‬

 ٤٣٠٠٠
 ‫א‬

 ٦٩٠٠٠
 ?‫א‬?‫א‬
٥٣٠٠٠
 ٥٣٠٠٠

 ٥٣٠٠٠

 ‫א‬‫א‬
١٢٠٠٠
 ١٢٠٠٠

 ١٢٠٠٠

 ‫א‬
٣٥٥٠٠٠

 ٣٥٥٠٠٠

٣٥٥٠٠٠
 ‫א‬
٢٤٠٠٠
 ٢٤٠٠٠

 ٢٤٠٠٠

 ‫א‬‫א‬
١٠٠٠٠
 ١٠٠٠٠

 ١٠٠٠٠

 ‫א‬‫א‬
٤٠٠٠٠
٧٠٣٠٠٠

 ٧٠٣٠٠٠
 ٤٠٠٠٠


٧٠٣٠٠٠
 ٤٠٠٠٠

 ‫א‬
 ‫א‬
٢٥٠٠٠

 ٢٥٠٠٠

 ٢٥٠٠٠
 ‫א‬‫א‬
١٥٠٠٠

 ١٥٠٠٠

 ١٥٠٠٠
 ‫א‬‫א‬
- ٣٠ -
 ‫א‬‫א‬
‫א‬‫א‬‫א‬
٥٠٠٠
٨٠٠٠
 ١٤٢
 ‫א‬
 ٢J 
 

 ٥٠٠٠
 ٨٠٠٠


 ٨٠٠٠
 ٥٠٠٠
 ‫א‬

 ‫א‬‫א‬
٤٤٠٠٠

 ٤٤٠٠٠

 ٤٤٠٠٠
 ‫א‬‫א‬
١٦٠٠٠

 ١٦٠٠٠

 ١٦٠٠٠
 ‫א‬
٢٨٠٠٠

 ٢٨٠٠٠

 ٢٨٠٠٠
 ‫א‬
٥٢٠٠٠

 ٥٢٠٠٠

 ٥٢٠٠٠
 ‫א‬‫א‬‫א‬
٧٠٠٠

 ٧٠٠٠

 ٧٠٠٠
 ‫א‬‫א‬
١٠٠٠٠٠
 ١٠٠٠٠٠

١٠٠٠٠٠

 ‫א‬
١٣٠٠٠
 ١٣٠٠٠

 ١٣٠٠٠

 ‫א‬
٩٢٣٠٠٠
٢٧٠٠٠
١١٦٠٠٠
٢٩٤٠٠٠
٦٩٠٠٠
٩٢٣٠٠٠
‫א‬
٢٧٠٠٠
٦٩٠٠٠
٢٧٠٠٠
٦٩٠٠٠
 ‫א‬‫א‬L
٩٥٠٠٠٠
٩٥٠٠٠٠
٩٦٠٠٠
٩٦٠٠٠
‫א‬
١١٦٠٠٠
٢٩٤٠٠٠
٧٧٢٠٠٠
E‫א‬F‫א‬
٧٧٢٠٠٠ ‫א‬
 W‫א‬
‫ א‬ 
 ‫ א‬ ‫א‬
‫ א‬‫א‬
١٢L٣٠






 ‫א‬‫א‬L

٦٩٠٠٠
 ?‫א‬?‫א‬L ٦٩٠٠٠

 W‫א‬
‫ א‬

١٢L٣٠




 ‫ א‬ ‫א‬
‫ א‬‫א‬

 ?‫א‬?‫א‬L


٢٧٠٠٠
 ‫א‬‫א‬L ٢٧٠٠٠


- ٣١ -
 ‫א‬‫א‬
‫א‬‫א‬‫א‬
 ١٤٢
 ‫א‬
 ٢J 
 
 ١٤٢٢L١٢L٣٠‫א‬‫א‬‫א‬W 
٧٠٣٠٠٠



 ‫א‬
٢٥٠٠٠


 ‫א‬‫א‬W
E٤٠٠٠٠F
١٥٠٠٠


 ‫א‬‫א‬
٦٦٣٠٠٠



 ‫א‬




 W‫א‬‫א‬

٦٩٠٠٠


 ‫א‬



 ‫א‬




٣٥٥٠٠٠

 ٢٤٠٠٠
 ‫א‬‫א‬W

E٣٤٠٠٠F  ١٠٠٠٠
 ‫א‬‫א‬


٣٢١٠٠٠

 ‫א‬


٤٠٠٠٠

 ‫א‬W

٣٦١٠٠٠


 ‫א‬

٤٣٠٠٠٠


 ‫א‬‫א‬

E٢٧٠٠٠F


 ‫א‬W
E٤٠٣٠٠٠F



 ‫א‬‫א‬
٢٦٠٠٠٠



 ‫א‬




 ‫א‬W




 W‫א‬‫א‬


 ٥٠٠٠

 ‫א‬


٤٤٠٠٠

 ‫א‬‫א‬


١٦٠٠٠

 ‫א‬

٦٥٠٠٠


 ‫א‬‫א‬




 W‫א‬‫א‬‫א‬‫א‬


٢٨٠٠٠

 ‫א‬


٥٢٠٠٠

 ‫א‬‫א‬‫א‬
- ٣٢ -
 ‫א‬‫א‬
‫א‬‫א‬‫א‬



٨٧٠٠٠
E١٥٢٠٠٠F
 ‫א‬
 ٢J 
 

 ‫א‬‫א‬


 ‫א‬‫א‬‫א‬‫א‬



 ‫א‬
١٠٨٠٠٠



 ‫א‬‫א‬‫א‬
 ٨٠٠٠










١١٦٠٠٠
 ٧٠٠٠
 ١٤٢

‫א‬‫א‬‫א‬‫א‬W

 ‫א‬

 ١٤٢٢L١٢L٣٠‫א‬‫א‬W




 W‫א‬
 W‫א‬‫א‬‫א‬

 ١٨٣٠٠٠
 ‫א‬

 ٤٣٠٠٠
 ‫א‬

 ٢٧٠٠٠
 ‫א‬
 ٢٥٣٠٠٠

 ‫א‬‫א‬‫א‬

 W‫א‬‫א‬
 ٤١٠٠٠

 ‫א‬‫א‬
 ٢٩٤٠٠٠

 ‫א‬








 W‫א‬
 W‫א‬‫א‬‫א‬

 ٥٣٠٠٠
 ‫א‬‫א‬

 ١٢٠٠٠
 ‫א‬‫א‬
 ٦٥٠٠٠

 ‫א‬‫א‬‫א‬
- ٣٣ -
 ‫א‬‫א‬
‫א‬‫א‬‫א‬

 ١٤٢
 ‫א‬
 ٢J 
 


 ١٠٠٠٠٠

 ١٢٩٠٠٠
 W‫א‬
 ‫א‬
 ‫א‬
 ٢٢٩٠٠٠

 ‫א‬
 ٢٩٤٠٠٠

 ‫א‬‫א‬

 W
٢٧٠٠٠‫א‬‫א‬‫א‬ •
١١٦٠٠٠‫א‬‫א‬ ‫א‬‫א‬L •
 E‫א‬١١٦٠٠٠H‫א‬١٣٠٠٠F١٢٩٠٠٠‫א‬
- ٣٤ -

 ‫א‬‫א‬
‫א‬‫א‬‫א‬
 ١٤٢
 ‫א‬
 ٢J 
 
 W‫א‬‫א‬‫א‬W ‫א‬
 W‫א‬١L٤
‫ א‬

 ‫ א‬ ‫א‬  
‫ א‬‫א‬
١٢L٣٠



 ‫א‬‫א‬L




 
 ‫א‬L

٣٥٥٠٠٠


 ‫א‬L
٤٠٠٠٠


 ‫א‬‫א‬L
١٥٠٠٠

٢٥٠٠٠

‫א‬‫א‬L


 ‫א‬L
 ٥٠٠٠


 ‫א‬L
١٦٠٠٠


 ‫א‬‫א‬‫א‬L
٥٢٠٠٠


 ‫א‬‫א‬L
 ٧٠٠٠





 ‫א‬‫א‬L
 ‫א‬L

٥٨٧٠٠٠
٤٤٠٠٠
٢٨٠٠٠
 W‫א‬‫א‬‫א‬٢L٤
‫ א‬

 ‫ א‬ ‫א‬  
‫ א‬‫א‬
١٢L٣٠


 


 ‫א‬L
 ‫א‬‫א‬L

٧٠٣٠٠٠

 ‫א‬‫א‬L

١٠٠٠٠




 ‫א‬‫א‬‫א‬‫א‬L


 ‫א‬‫א‬L ٧٤٥٠٠٠

- ٣٥ -
٢٤٠٠٠
 ٨٠٠٠

 ‫א‬‫א‬
‫א‬‫א‬‫א‬
 ١٤٢
 ‫א‬
 ٢J 
 
 W‫א‬‫א‬L
 ‫א‬
 ‫א‬‫א‬L
‫א‬

 ‫ א‬ ‫א‬
‫א‬
‫א‬
١٢L٣٠




 

 ‫א‬
 ‫א‬
‫א‬
٢٧٠٠٠
‫א‬?‫א‬L
١٢L٣٠
  ٧٤٥٠٠٠

‫א‬?‫א‬L  ٦٩٠٠٠

   ٥٨٧٠٠٠
 E‫א‬F  ١١٦٠٠٠


٧٧٢٠٠٠
 ٧٧٢٠٠٠
 W‫א‬‫א‬L‫א‬‫א‬
‫ א‬

 ‫א‬
‫ א‬‫א‬
١٢L٣٠
 ‫א‬  



 ‫א‬‫א‬L


 ‫א‬L

١١٦٠٠٠
١١٦٠٠٠

 ‫א‬
 W‫א‬
 ‫א‬L
‫ א‬ 
 ‫א‬
 ‫א‬
 
‫ א‬ 
‫א‬
 ١L١



 ‫א‬
 ‫א‬
‫א‬
 ‫א‬  ١٣٠٠٠
 ‫א‬‫א‬L
١١٦٠٠٠








 ‫א‬ ١٢٩٠٠٠

- ٣٦ -
 ‫א‬‫א‬
‫א‬‫א‬‫א‬
 ١٤٢
 ‫א‬
 ٢J 
 
 E٣١F
 W‫א‬‫א‬
 W‫א‬‫א‬‫א‬
W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬١
 ‫א‬J 




 ‫א‬J 
 ‫א‬‫א‬J 




‫א‬‫א‬J 

 K‫א‬٪٢٠‫א‬،‫א‬‫א‬٣٠٠٠٠،‫א‬٢
 J 
 ٧٥٠٠J 
 ‫؟‬‫א‬
 ٣٥٠٠J 
٥٧٠٠J 

‫א‬‫א‬‫א‬٣
 


‫א‬J 
 ‫א‬‫א‬‫א‬J 





‫א‬‫א‬J ‫א‬
 ‫א‬‫א‬

W‫א‬‫א‬‫א‬‫א‬٤
‫א‬‫א‬‫א‬
 J 
‫א‬‫א‬J  ‫א‬
 W‫א‬‫א‬
 ١٤٢٢L١٢L٣٠‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬
 ‫א‬
 

 ‫א‬L

 ١٠٠٠٠٠
 ‫א‬L

 ٦٧٠٠٠
 ?‫א‬?‫א‬L

 ١٢٠٠٠
 ‫א‬‫א‬L

 ٦٠٠٠٠
- ٣٧ -
 ‫א‬‫א‬
‫א‬‫א‬‫א‬
 ١٤٢
 ‫א‬
 ٢J 
 
 ‫א‬L
 ٥٥٠٠٠

 ‫א‬L
 ٧٠٠٠

 ‫א‬L

 ١٥٠٠٠٠
 ‫א‬‫א‬L
 ٣٠٠٠

 ‫א‬‫א‬L
 ١٠٠٠

 ‫א‬L

 ‫א‬L
 ٣١٠٠٠٠
 ١٠٠٠٠

 ‫א‬‫א‬L

 ٥٠٠٠
 ‫א‬‫א‬L

 ٣٠٠٠
 ‫א‬‫א‬L

 ٣٢٠٠٠
 ‫א‬‫א‬‫א‬L

 ٤٤٠٠٠
 ‫א‬‫א‬L

 ٧٠٠٠
 ‫א‬‫א‬‫א‬L
 ٢٠٠٠

 ‫א‬L
 ١٠٠٠٠٠

 ‫א‬L
 ١٢٠٠٠

 ‫א‬
 ٤٩٠٠٠٠
 ٤٩٠٠٠٠

 ٢٠٠٠٠‫א‬‫א‬‫א‬
 W‫א‬
١٤٢٢L١٢L٣٠‫א‬‫א‬‫א‬‫א‬ J ١
١٤٢٢L١٢L٣٠‫א‬‫א‬‫א‬ J ٢
‫א‬‫א‬‫א‬‫א‬‫א‬ J ٣
- ٣٨ -
 ‫א‬‫א‬‫א‬
ã¹]<gè…‚jÖ]æ<ËÖ]<Üé×Ãj×Ö<íÚ^ÃÖ]<í‰‰ö¹]
‫א‬‫א‬‫א‬‫א‬
٢ J
 ‫א‬‫א‬
‫א‬‫א‬
٢
-١-
‫א‬‫א‬
 ١٤٢
 ‫א‬
‫א‬‫א‬
 ٢J 
 

 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
 K‫א‬

 W‫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 •


 ٪٩٠‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬

 ٢W‫א‬‫א‬

 W‫א‬‫א‬
‫א‬ •
 •
‫א‬ •
  •

 W‫א‬‫א‬
 ١‫א‬

- ٣٩ -
‫א‬‫א‬
 ١٤٢
 ‫א‬
‫א‬‫א‬
 ٢J 
 

 ‫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

 W‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬

 W‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬ •
K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ •
K
K‫א‬‫א‬‫א‬‫א‬ •
‫א‬‫א‬‫א‬‫א‬‫א‬ •
K‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬ •
K‫א‬‫א‬‫א‬‫א‬‫• א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •
K‫א‬‫א‬


- ٤٠ -
‫א‬‫א‬
 ١٤٢
 ‫א‬
‫א‬‫א‬
 ٢J 
 

 W‫א‬‫א‬
 W‫א‬‫א‬‫א‬
‫א‬‫• א‬
‫א‬‫א‬‫• א‬
‫א‬‫א‬‫• א‬
‫א‬‫א‬‫א‬‫א‬‫• א‬

 W‫א‬‫א‬
 W‫א‬‫א‬‫א‬
‫א‬‫• א‬
‫א‬‫א‬‫• א‬
‫א‬‫א‬‫• א‬
‫א‬‫א‬‫• א‬

Petty CashW‫א‬‫א‬
‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬K‫א‬KK‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬

 W‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬
E١
‫א‬‫א‬L‫א‬‫א‬
 K‫א‬


- ٤١ -
‫א‬‫א‬
 ١٤٢
 ‫א‬
‫א‬‫א‬
 ٢J 
 

‫א‬‫א‬١٤٢٢‫א‬‫א‬W١
 K‫א‬٥٠٠٠

 W‫א‬
‫ א‬

 ‫א‬
‫ א‬‫א‬
 ١٠L١


 ‫א‬‫א‬L
 ‫א‬L
 ‫א‬
 

 ٥٠٠٠
 ٥٠٠٠
 W‫א‬‫א‬
E٢
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬K‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬

W‫א‬‫א‬‫א‬‫א‬W٢
 ٢٣٠٠١٠L٣ •
 ١٨٠٠١٠L١٢ •
 ‫א‬١٢٠١٠L٢٦ •
 K‫א‬‫א‬‫א‬ •
- ٤٢ -

‫א‬‫א‬
 ١٤٢
 ‫א‬
‫א‬‫א‬
 ٢J 
 

 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W

 ‫א‬‫א‬
 ‫א‬


 ‫א‬


‫א‬
 ‫א‬
‫א‬
‫א‬
 ‫א‬‫א‬

١٠L١
‫א‬







٢٣٠٠  ٢٣٠٠

 

١٠L٣


١٨٠٠

 ١٨٠٠

 

١٠L١٢


 ١٢٠

 ‫א‬

١٠L٢٦




١٨٠٠
٢٣٠٠  ٤٢٢٠
٥٠٠٠
 ‫א‬




١٢٠


١٢٠

‫א‬
٥٠٠٠







 ٧٨٠

 ‫א‬






 ٥٠٠٠
٥٠٠٠
 ‫א‬



 W‫א‬W 
‫ א‬

 ‫א‬
‫ א‬‫א‬
١٠L٣٠
 ‫א‬
 



 





 ‫א‬L
 ‫א‬L


 ١٢٠
 ١٨٠٠


 ‫א‬L

 ٢٣٠٠



 ‫א‬L
 ٤٢٢٠

K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬١٠٠٠‫א‬‫א‬
- ٤٣ -
‫א‬‫א‬
 ١٤٢
 ‫א‬
‫א‬‫א‬
 ٢J 
 

‫ א‬


 ‫א‬
‫ א‬‫א‬




 ‫א‬‫א‬L
 ‫א‬L
 ‫א‬
 

 ١٠٠٠
 ١٠٠٠
 ٦٠٠٠٥٠٠٠‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬

 W‫א‬٢٥٠٠‫א‬‫א‬‫א‬

‫ א‬

 ‫א‬
 ‫א‬
 

 ٢٥٠٠
‫ א‬‫א‬



 ‫א‬L


 ‫א‬‫א‬L
 ٢٥٠٠

 W‫א‬‫א‬‫א‬
 W‫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
- ٤٤ -
‫א‬‫א‬
 ١٤٢
 ‫א‬
‫א‬‫א‬
 ٢J 
 

‫ א‬

 ‫א‬
‫ א‬‫א‬




 ‫א‬‫א‬‫א‬ L


 ‫א‬‫א‬L
 ‫א‬  

 CCC
 CCC


 ‫א‬‫א‬‫א‬‫א‬‫א‬

 W‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬

‫ א‬

 ‫א‬
‫ א‬‫א‬





 ‫א‬‫א‬L
 ‫א‬‫א‬‫א‬L







- ٤٥ -
 ‫א‬  

 CCC

 CCC
‫א‬‫א‬
 ١٤٢
 ‫א‬
‫א‬‫א‬
 ٢J 
 

 E١٢F
 W‫א‬‫א‬
W‫א‬‫א‬ECF‫א‬‫א‬E√F
‫א‬‫א‬‫א‬‫א‬EF K١
 K‫א‬
 K‫א‬‫א‬‫א‬‫א‬EF K٢
‫א‬‫א‬‫א‬‫א‬ ‫א‬EF K٣
 K‫א‬‫א‬
 K‫א‬L‫א‬‫א‬L‫א‬‫א‬EF K٤

 W‫א‬‫א‬
٦٠٠٠‫א‬‫א‬١٤٢٢‫א‬
K
 W‫א‬‫א‬‫א‬‫א‬‫א‬١٤٢٢
١٢٠٠ •
٨٠٠ •
‫א‬٣٣٠٠ •
 K‫א‬‫א‬

 W‫א‬‫א‬
 K‫א‬ J ١
 ‫א‬ J ٢



- ٤٦ -
‫א‬‫א‬
 ١٤٢
 ‫א‬
‫א‬‫א‬
 ٢J 
 

 ‫א‬W‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 W‫א‬‫א‬
 W‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬ •
K‫א‬‫א‬‫א‬‫א‬ •
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •
‫א‬‫א‬‫א‬‫א‬ •


 ٪٩٠‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬

 ٥W‫א‬‫א‬

 W‫א‬‫א‬
‫א‬ •
 •
‫א‬ •
  •

 W‫א‬‫א‬
 ١‫א‬

- ٤٧ -
‫א‬‫א‬
 ١٤٢
 ‫א‬
‫א‬‫א‬
 ٢J 
 

‫א‬
Reconciliation of Bank Statement
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬K‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬
 W‫א‬
‫א‬J ‫א‬‫א‬‫א‬J ‫א‬ •
K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬L‫א‬ •
K‫א‬‫א‬‫א‬J ‫א‬‫א‬‫א‬‫א‬
 J ‫א‬‫א‬J ‫א‬ •

K‫א‬‫א‬
‫א‬L‫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E‫א‬‫א‬F‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬L




- ٤٨ -
‫א‬‫א‬
 ١٤٢
 ‫א‬
‫א‬‫א‬
 ٢J 
 

 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬L
‫א‬‫א‬‫א‬ W‫א‬‫ א‬J ١
‫א‬K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬E‫א‬F‫א‬
‫א‬‫א‬‫א‬E‫א‬‫א‬F
K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬‫ א‬J ٢
‫א‬K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬L‫א‬‫א‬
‫א‬K‫א‬
‫א‬K‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬W‫א‬ J ٣
K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬W‫א‬‫א‬‫א‬ J ٤
‫א‬K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
- ٤٩ -

‫א‬‫א‬
 ١٤٢
 ‫א‬
‫א‬‫א‬
 ٢J 
 

‫א‬‫א‬K‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬W‫ א‬J ٥
‫א‬‫א‬K‫א‬‫א‬‫א‬
‫א‬
K٤٢٦‫א‬‫א‬٤٦٢‫א‬
K‫א‬‫א‬

 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫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‫א‬‫א‬K‫א‬
K‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬ J ٢
‫א‬‫א‬‫א‬‫א‬K‫א‬
‫א‬‫א‬،
‫א‬‫א‬‫א‬‫א‬K‫א‬
K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٣
K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬ J ٤
K‫א‬‫א‬‫א‬
- ٥٠ -

‫א‬‫א‬
 ١٤٢
 ‫א‬
‫א‬‫א‬
 ٢J 
 

‫א‬‫א‬‫א‬‫א‬‫א‬ J ٥
K‫א‬‫א‬‫א‬
 W‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬،١٤٢٢
 ٥١٩٠٠
 ٤٥٨٠٠

٨L٣٠‫א‬‫א‬‫א‬
 ٨L٣٠‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬
٧٥٠٠‫א‬‫א‬ J ١
٣٥٠٠‫א‬‫א‬‫א‬  ‫א‬‫א‬ J ٢
K‫א‬
K١٥٠٠‫א‬ J ٣
W‫א‬‫א‬‫א‬
 K٤٣٠٠‫א‬٨L٢٩‫א‬ J ١
W‫א‬J ٢
 ٢٨٧٠
 ٨٧٨
 ٤١٣٠
 ١٠٠١
 ٢١٣٣٨L٢٠‫א‬J ٣
 K١٢٣٣‫א‬‫א‬
 K١٤٢٢L٨L٣٠‫א‬
K‫א‬‫א‬‫א‬
 W‫א‬
J ١
J ٢
 W‫א‬
 W‫א‬W
 ‫א‬‫א‬
 ١٤٢٢٣٠
- ٥١ -
‫א‬‫א‬
 ١٤٢
 ‫א‬
‫א‬‫א‬
 ٢J 
 

 ٥١٩٠٠

 ‫א‬‫א‬‫א‬

 W
 ٤٣٠٠

 ٨L٢٩‫א‬‫א‬
 ٥٦٢٠٠





 WW

 ٢٨٧٠
 ٨٧٨

 ٤١٣٠
 ١٠٠١
 E٧٠٠٠F

 ٤٩٢٠٠


 ٤٥٨٠٠


 E‫א‬F‫א‬‫א‬



 ‫א‬‫א‬‫א‬

 W

 ٧٥٠٠
 ‫א‬

 ٩٠٠
 ‫א‬‫א‬
 ٨٤٠٠


 ٥٤٢٠٠



 ٣٥٠٠
 ‫א‬‫א‬‫א‬‫א‬W

 ١٥٠٠
 
 E٥٠٠٠F

 ٤٩٢٠٠


 E‫א‬F‫א‬‫א‬

- ٥٢ -
‫א‬‫א‬
 ١٤٢
 ‫א‬
‫א‬‫א‬
 ٢J 
 

 W‫א‬‫א‬‫א‬W 
‫ א‬  
٨L٣٠
 ‫א‬
 ‫א‬  
‫א‬
‫א‬


 ‫א‬L



 




 E‫א‬F‫א‬L


 


 ٣٥٠٠


 L

 ١٥٠٠




 ‫א‬‫א‬L  ٧٥٠٠
 ‫א‬L

 ٩٠٠
 ‫א‬L  ٥٠٠٠

 ٨٤٠٠
















- ٥٣ -
‫א‬‫א‬
 ١٤٢
 ‫א‬
‫א‬‫א‬
 ٢J 
 

 E٢٢F
 W‫א‬‫א‬
 W‫א‬‫א‬‫א‬E8F‫א‬‫א‬‫א‬E9F
 K‫א‬‫א‬ EF K١
‫א‬‫א‬‫א‬‫א‬‫א‬EF K٢
 K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬EF K٣
 K‫א‬
‫א‬‫א‬‫א‬‫א‬EF K٤
 K‫א‬
 W‫א‬‫א‬
 W١٤٢٢L١٢L٣٠‫א‬‫א‬
 K١٢٠٠٠٠
١٤٢٢L١٢L٣٠‫א‬‫א‬‫א‬
 ١٣٤٠٠٠
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬
١٠٠٠٠‫א‬‫א‬‫א‬ •
 K‫א‬‫א‬
‫א‬‫א‬‫א‬ •
 K١٠٠٠
١٥٠٠١٤٢٢L١٢L٣٠‫א‬‫א‬ •
 K‫א‬‫א‬
‫א‬‫א‬‫א‬٢٠٠٠٠‫א‬‫א‬‫א‬‫א‬ •
 K١٤٢٢L١٢L٣٠
 W‫א‬
 K‫א‬‫א‬ J ١
K‫א‬‫א‬‫א‬ J ٢
- ٥٤ -
‫א‬‫א‬
 ١٤٢
 ‫א‬
‫א‬‫א‬
 ٢J 
 

 ‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
 K‫א‬‫א‬

 W‫א‬‫א‬
 W‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫• א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •

 ٪٩٠‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬

 ٢W‫א‬‫א‬

 W‫א‬‫א‬
‫א‬ •
 •
‫א‬ •
  •

 W‫א‬‫א‬
 ١‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

- ٥٥ -
‫א‬‫א‬
 ١٤٢
 ‫א‬
‫א‬‫א‬
 ٢J 
 

 
‫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‫א‬‫א‬FASB‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬١٩٩٣‫א‬E١١٥F
Trading Securities
Held-to-Maturity
Available-for-Sale

 ‫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



- ٥٦ -
‫א‬‫א‬
 ١٤٢
 ‫א‬
‫א‬‫א‬
 ٢J 
 

 W‫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٥٠٠‫א‬١٤٢٣L٨L٢٠‫א‬
‫א‬‫א‬٩٥٠‫א‬١٨٠
 W‫א‬‫א‬‫א‬

 ٩٠٠٠٠Z
‫א‬‫א‬١٨٠C٥٠٠



 ‫א‬‫א‬
 ٩٥٠


 W
 ٩٠٩٥٠

 ‫א‬‫א‬‫א‬‫א‬‫א‬

 W‫א‬‫א‬‫א‬
‫ א‬ 
 ‫א‬
 ‫א‬  
‫ א‬‫א‬
٨L٢٠




 ‫א‬‫א‬‫א‬L
 ‫א‬L

٩٠٩٥٠
٩٠٩٥٠


‫א‬K‫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
٢٠٠‫א‬‫א‬‫א‬‫א‬١٤٢٣L٩L٢٥
 W‫א‬‫א‬
- ٥٧ -
‫א‬‫א‬
 ١٤٢
 ‫א‬
‫א‬‫א‬
 ٢J 
 


 ١٠٠٠٠٠Z
 ٢٠٠C٥٠٠
 ‫א‬
 E١٠٠٠F
 ٢C٥٠٠
 ‫א‬W
 ٩٩٠٠٠

 ‫א‬
 E٩٠٩٥٠F

‫א‬‫א‬‫א‬W
 ٨٠٥٠

 ‫א‬‫א‬

 W‫א‬‫א‬‫א‬‫א‬‫א‬
‫ א‬ 
 ‫א‬
‫ א‬‫א‬
٩L٢٥








 ‫א‬L
 
 ‫א‬‫א‬‫א‬L
 ‫א‬  


٩٩٠٠٠
٩٠٩٥٠
 ‫א‬‫א‬L  ٨٠٥٠


‫א‬‫א‬L‫א‬‫א‬‫א‬L
 K‫א‬‫א‬‫א‬‫א‬‫א‬







- ٥٨ -
‫א‬‫א‬
 ١٤٢
 ‫א‬
‫א‬‫א‬
 ٢J 
 

 E٣٢F
 W‫א‬‫א‬
٤٠٠‫א‬‫א‬٣٥٠٦٠٠‫א‬
 K

 W‫א‬
 K١٤٢٣L١١L٢٣‫א‬‫א‬‫א‬
- ٥٩ -
 ‫א‬‫א‬‫א‬
ã¹]<gè…‚jÖ]æ<ËÖ]<Üé×Ãj×Ö<íÚ^ÃÖ]<í‰‰ö¹]
‫א‬‫א‬‫א‬‫א‬
٢ J
 ‫א‬
‫א‬
٣
- ٣٩ -
‫א‬‫א‬
 ‫א‬
 ١٤٢
 ‫א‬
 ٢J 
 

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
 K‫א‬‫א‬‫א‬

 W‫א‬‫א‬
 W‫א‬‫א‬
‫א‬‫א‬ •
‫א‬‫א‬‫א‬ •
‫א‬‫א‬‫א‬‫א‬‫א‬ •
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •

 ٪٨٥‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬

 ٦W‫א‬‫א‬

W‫א‬‫א‬
‫א‬ •
 •
‫א‬ •
 •

 W‫א‬‫א‬
 ١‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬

 
- ٦٠ -

‫א‬‫א‬
 ‫א‬
 ١٤٢
 ‫א‬
 ٢J 
 

 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬E‫א‬F‫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

 Account Receivable W‫א‬‫א‬

 W‫א‬‫א‬‫א‬‫א‬‫א‬
‫ א‬ 
 ‫ א‬ ‫א‬

‫ א‬‫א‬




 ‫א‬L


 ??

 ‫א‬L

CCCC
 CCCC


‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬ ‫א‬‫א‬L‫א‬‫א‬‫א‬


- ٦١ -
‫א‬‫א‬
 ‫א‬
 ١٤٢
 ‫א‬
 ٢J 
 

 W‫א‬‫א‬
 W‫א‬‫א‬
‫א‬‫א‬‫א‬W‫א‬‫א‬
E١
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬W‫א‬‫א‬

E٢
‫א‬‫א‬‫א‬،‫א‬‫א‬
 KE‫א‬F‫א‬
‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
E٣
‫א‬F‫א‬‫א‬‫א‬‫א‬
 KE
Double Debts AllowanceW‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،
 W‫א‬‫א‬
 W‫א‬ K١
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬F‫א‬‫א‬‫א‬‫א‬‫א‬
 KE
 W‫א‬ K٢
‫א‬‫א‬‫א‬‫א‬‫א‬ 
 ‫א‬‫א‬‫א‬
١٥‫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
- ٦٢ -
‫א‬‫א‬
 ‫א‬
 ١٤٢
 ‫א‬
 ٢J 
 

 W‫א‬‫א‬‫א‬
‫א‬‫א‬
‫א‬‫א‬
 ‫א‬
 ‫א‬
 
 ‫א‬
 ٩٠٠
 ٪٢
 ٤٥٠٠٠
 ٦٠
 ١٥٩٠
 ٪٦
 ٢٦٥٠٠
 ١٢٠J ٦٠
 ٢٢٥٠
 ٪١٥
 ١٥٠٠٠
 ٢٤٠J ١٢١
 ٥٤٠٠
 ٪٣٠
 ١٨٠٠٠
 ٣٦٠J ٢٤١
 ٦٢٥٠
 ٪٥٠
 ١٢٩٠٠
 
 ١٦٣٩٠

 ١١٧٤٠٠

 K‫א‬‫א‬‫א‬G
 W‫א‬‫א‬
 W،‫א‬‫א‬‫א‬‫א‬
E‫א‬F‫א‬‫א‬ K١
E‫א‬‫א‬F‫א‬ K٢
 W‫א‬‫א‬W 
‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬EF‫א‬،

 W‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬٪٢١٤٢٣‫א‬،‫א‬‫א‬W١
 K

- ٦٣ -
‫א‬‫א‬
 ‫א‬
 ١٤٢
 ‫א‬
 ٢J 
 

 W‫א‬‫א‬W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 W‫א‬‫א‬١٤٢٣‫א‬‫א‬‫א‬‫א‬W٢
 ٧٩٥٠٠،‫א‬‫א‬٢٦٠٠٠،‫א‬‫א‬٤٥٦٠٠٠
 W‫א‬
 W‫א‬‫א‬W
 ٤٥٦٠٠٠
 ٢٦٠٠٠




‫א‬‫א‬
 ٤٤٠٠٠٠



 ‫א‬‫א‬
‫א‬‫א‬W

 ‫א‬‫א‬W 
 ٨٨٠٠Z‫א‬‫א‬٪٢C‫א‬‫א‬٤٤٠٠٠٠
 W‫א‬‫א‬W‫א‬‫א‬
L‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬L
 K‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬
 W١٤٢٣‫א‬‫א‬
‫ א‬

 ‫ א‬ ‫א‬

‫ א‬‫א‬
١٢L٣٠


 ‫א‬‫א‬L
 ‫א‬‫א‬L
- ٦٤ -

٨٨٠٠
٨٨٠٠

‫א‬‫א‬
 ‫א‬
 ١٤٢
 ‫א‬
 ٢J 
 

 W‫א‬‫א‬L
‫ א‬

 ‫ א‬ ‫א‬

‫ א‬‫א‬
١٢L٢



 ‫א‬‫א‬L

 ‫א‬‫א‬L ١٠٣٥٠
١٠٣٥٠



 W‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬
 CCCC

 ‫א‬
 CCCC

 ‫א‬W
 CCCC

 ‫א‬

 W‫א‬

 ‫א‬‫א‬

 ١٠٣٥٠
 W١٤٢٣L١٢L٣٠‫א‬‫א‬
 W‫א‬‫א‬‫א‬


  ٤٤٠٠٠٠
‫א‬‫א‬W  ٨٨٠٠
 ‫א‬ ٤٣١٢٠٠


‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬

- ٦٥ -
‫א‬‫א‬
 ‫א‬
 ١٤٢
 ‫א‬
 ٢J 
 

 W‫א‬‫א‬‫א‬W 
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬K‫א‬‫א‬‫א‬

 W‫א‬‫א‬W‫א‬‫א‬
‫א‬‫א‬‫א‬،‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬W١
 K‫א‬٪٥

 W‫א‬‫א‬W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬

 ‫א‬‫א‬‫א‬‫א‬‫א‬١٤٢٣L١٢L٣٠W٢
 K١٨٠٠٠٠
 W‫א‬
 W‫א‬‫א‬
 ٩٠٠٠Z‫א‬‫א‬٪٥C‫א‬‫א‬١٨٠٠٠٠

 W‫א‬‫א‬W‫א‬‫א‬
‫א‬‫א‬L‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬L
‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬
- ٦٦ -
‫א‬‫א‬
 ‫א‬
 ١٤٢
 ‫א‬
 ٢J 
 

 W‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
E
‫א‬‫א‬‫א‬‫א‬
٩٠٠٠‫א‬‫א‬٩٠٠٠‫א‬‫א‬‫א‬‫א‬
 K‫א‬
W‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
E

‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬٦٥٠٠‫א‬‫א‬
 W‫א‬‫א‬W 
 W‫א‬‫א‬‫א‬‫א‬
 ٢٥٠٠Z‫א‬‫א‬٦٥٠٠–‫א‬‫א‬٩٠٠٠
‫א‬٢٥٠٠‫א‬‫א‬‫א‬
 K‫א‬‫א‬
 W‫א‬‫א‬W 
 ١٤٢٣L١٢L٣٠‫א‬E١
‫ א‬

 ‫ א‬ ‫א‬

‫ א‬‫א‬
١٢L٣٠


 ‫א‬‫א‬L
 ‫א‬‫א‬L

٢٥٠٠
٢٥٠٠

 W‫א‬‫א‬L‫א‬‫א‬LE٢
‫ א‬

 ‫ א‬ ‫א‬

‫ א‬‫א‬
١٢L٣٠



 ‫א‬‫א‬L
 ‫א‬‫א‬L

٢٥٠٠
٢٥٠٠


 W‫א‬‫א‬‫א‬L
- ٦٧ -
‫א‬‫א‬
 ‫א‬
 ١٤٢
 ‫א‬
 ٢J 
 

 ‫א‬
‫א‬
 ‫א‬‫א‬L

 ‫ א‬ ‫א‬
‫א‬
‫א‬




 ‫א‬
‫א‬
‫א‬

 ‫א‬  ٦٥٠٠
‫א‬‫א‬L  ٢٥٠٠
 ١٢L٣٠






‫א‬
٩٠٠٠
 ١٢L٣٠
‫א‬‫א‬‫א‬F
 E‫א‬‫א‬

 W‫א‬‫א‬‫א‬‫א‬W 
 W‫א‬
 CCCC

 ‫א‬
 CCCC

 ‫א‬W
 CCCC

 ‫א‬

 W‫א‬

 ‫א‬‫א‬

 ٢٥٠٠
 ١٤٢٣L١٢L٣٠‫א‬‫א‬
 W‫א‬‫א‬‫א‬


  ١٨٠٠٠٠
‫א‬‫א‬W E٩٠٠٠F
 ‫א‬ ١٧١٠٠٠


- ٦٨ -
‫א‬‫א‬
 ‫א‬
 ١٤٢
 ‫א‬
 ٢J 
 

 Bad DebtsW‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬K‫א‬‫א‬
،‫א‬‫א‬ ‫א‬‫א‬L‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬ J ١
‫א‬‫א‬ J ٢
 W‫א‬‫א‬‫א‬‫א‬W 
‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬ 

 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬١٤٢٣L١٢L٣٠W
 ‫א‬

 ٨٤٠٠
 
 ‫א‬‫א‬
 ٢٣٠٠٠٠
 ‫א‬L

 ‫א‬‫א‬L
 W‫א‬
 ٧٩٠٠‫א‬‫א‬١٠L٢٣ •
 ‫א‬٪٥‫א‬‫א‬‫א‬ •

 W‫א‬
١٠L٢٣‫א‬‫א‬ K١
١٤٢٣L١٢L٣٠‫א‬‫א‬ K٢
‫א‬‫א‬‫א‬‫א‬ K٣
- ٦٩ -
‫א‬‫א‬
 ‫א‬
 ١٤٢
 ‫א‬
 ٢J 
 

 W‫א‬
 W١٠L٢٣‫א‬‫א‬
‫ א‬

١٠L٢٣

 ‫ א‬ ‫א‬
‫ א‬‫א‬

 ‫א‬‫א‬L

 ‫א‬L
E١


٧٩٠٠
٧٩٠٠


‫א‬L‫א‬L‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬١٠L٢٣‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬

W‫א‬‫א‬
E٢
 ‫א‬‫א‬٪٥C‫א‬٢٣٠٠٠٠Z‫א‬‫א‬‫א‬
 ‫א‬‫א‬١١٥٠٠Z

 W‫א‬‫א‬‫א‬
 ‫א‬‫א‬٣٥٠٠Z‫א‬‫א‬٨٠٠٠J ‫א‬‫א‬١١٥٠٠

 W١٤٢٣L١٢L٣٠‫א‬
‫ א‬

 ‫ א‬ ‫א‬

‫ א‬‫א‬
١٢L٣٠


 ‫א‬‫א‬L
 ‫א‬‫א‬L

٣٥٠٠
٣٥٠٠


- ٧٠ -
‫א‬‫א‬
 ‫א‬
 ١٤٢
 ‫א‬
 ٢J 
 

 W‫א‬‫א‬L
‫ א‬

 ‫ א‬ ‫א‬

‫ א‬‫א‬
١٢L٣٠



 ‫א‬‫א‬L
 ‫א‬‫א‬L

٣٥٠٠
٣٥٠٠



W‫א‬‫א‬‫א‬‫א‬
E٣
 W‫א‬
 CCCC

 ‫א‬
 CCCC

 ‫א‬W
 CCCC

 ‫א‬

 W‫א‬

 ‫א‬‫א‬

 ٣٥٠٠

 W‫א‬‫א‬


 W‫א‬‫א‬‫א‬
  ٢٣٠٠٠٠
‫א‬‫א‬W E١١٥٠٠F
 ‫א‬ ٢١٨٥٠٠


 W‫א‬‫א‬W 
‫א‬L‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬،‫א‬

- ٧١ -
‫א‬‫א‬
 ‫א‬
 ١٤٢
 ‫א‬
 ٢J 
 

 W‫א‬‫א‬‫א‬‫א‬W
 ١٨٠٠٠٠
 ١٦٩٠٠


‫א‬
 
‫א‬‫א‬،‫א‬‫א‬‫א‬
 W



‫ א‬

 ‫ א‬ ‫א‬

‫ א‬‫א‬




 ‫א‬‫א‬L


 ‫א‬L ١٦٩٠٠
١٦٩٠٠

 E١٦٩٠٠–١٨٠٠٠٠F١٦٣١٠٠١٦٩٠٠‫א‬‫א‬

 ‫א‬‫א‬L
‫ א‬

 ‫ א‬ ‫א‬

‫ א‬‫א‬



 ‫א‬‫א‬L



 ‫א‬‫א‬L ١٦٩٠٠
١٦٩٠٠


 W‫א‬‫א‬

 ١٦٩٠٠

 W‫א‬

 ‫א‬‫א‬


- ٧٢ -
‫א‬‫א‬
 ‫א‬
 ١٤٢
 ‫א‬
 ٢J 
 

 W‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬L‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬

‫א‬٥٥٠٠‫א‬‫א‬‫א‬‫א‬W
 W‫א‬،
‫ א‬

 ‫ א‬ ‫א‬
‫ א‬‫א‬




 ‫א‬L


٥٥٠٠
 ‫א‬‫א‬L ١٦٩٠٠


 W‫א‬
‫ א‬

 ‫ א‬ ‫א‬

‫ א‬‫א‬





 ‫א‬L

 ‫א‬L ١٦٩٠٠
١٦٩٠٠


 






- ٧٣ -
‫א‬‫א‬
 ‫א‬
 ١٤٢
 ‫א‬
 ٢J 
 

 ٣
 W‫א‬‫א‬
 W‫א‬‫א‬ECF‫א‬‫א‬E√F
‫א‬‫א‬‫א‬‫א‬‫א‬EF K١
 K‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬EF K٢
 K‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬EF K٣
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF K٤
K‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬EF K٥
K‫א‬

 W‫א‬‫א‬
 W١٤٢٢L١٢L٣٠‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ،١L١‫א‬‫א‬٤٥٠٠،١٥٦٠٠٠
 K٤٠٠٠٠٠،١٤٢٢L١٠L١‫א‬٥١٠٠

 W‫א‬
 K٦٠٠٠‫א‬‫א‬‫א‬‫א‬ •
 K‫א‬٪٥‫א‬‫א‬‫א‬ •

 W‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬ J ١
K١٤٢٢L١٢L٣٠‫א‬‫א‬‫א‬ J ٢
K١٤٢٢L١٢L٣٠‫א‬‫א‬‫א‬‫א‬ J ٣
- ٧٤ -
 ‫א‬‫א‬‫א‬
ã¹]<gè…‚jÖ]æ<ËÖ]<Üé×Ãj×Ö<íÚ^ÃÖ]<í‰‰ö¹]
‫א‬‫א‬‫א‬‫א‬
٢
 ‫א‬‫א‬
‫א‬‫א‬
٤
- ٦٠ -
 ‫א‬‫א‬‫א‬
 ١٤٢
 ‫א‬‫א‬
 ٢J 

 ‫א‬
 

 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬

 W‫א‬‫א‬
 W‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬ •
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •

 ٪٨٥‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬

 ٣W‫א‬‫א‬

 W‫א‬‫א‬
‫א‬ •
 •
‫א‬ •
  •


 W‫א‬‫א‬
 ١‫א‬





- ٧٥ -
 ‫א‬‫א‬‫א‬
 ١٤٢
 ‫א‬
 ‫א‬‫א‬
 ٢J 

 

‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
‫א‬‫א‬‫א‬K‫א‬‫א‬
‫א‬‫א‬‫א‬K ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬

 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬ J ١
 J ٢
 ‫א‬ J ٣

Promissory NoteW‫א‬‫א‬
E‫א‬F‫א‬
‫א‬‫א‬KE‫א‬‫א‬F
 KE‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬‫א‬E‫א‬F‫א‬
 W‫א‬‫א‬‫א‬‫א‬
 ١٤LLW‫א‬
 KKKKKKKKKKKKKKKKKKKKKKK‫א‬
 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK
 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKL
 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKL
 E‫א‬F


- ٧٦ -
 ‫א‬‫א‬‫א‬
 ١٤٢
 ‫א‬
 ‫א‬‫א‬
 ٢J 

 

Bill of ExchangeW‫א‬
E‫א‬F‫א‬E‫א‬F‫א‬
 K‫א‬‫א‬E‫א‬F
 W‫א‬‫א‬‫א‬
 ١٤LLW‫א‬
 KKKKKKKKKKKKKKKKKKKKKKK‫א‬
 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKL‫א‬
 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKL‫א‬‫א‬
 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKL
 E‫א‬F
 E‫א‬F

 W‫א‬‫א‬‫א‬‫א‬
 E‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬L
 K‫א‬‫א‬‫א‬LE‫א‬F

،٢٨٠٠٠‫א‬‫א‬١٤٢٣L٥L١W
 K١٤٢٣L٩L١‫א‬‫א‬‫א‬

 W‫א‬‫א‬‫א‬‫א‬
 ?‫א‬?‫א‬
‫א‬
 ٥L١
 ?‫א‬?‫א‬
 ‫ א‬ ‫א‬   ‫א‬
 ‫א‬L
 ‫א‬‫א‬L

٢٨٠٠٠  ٥L١
٢٨٠٠٠
 ‫ א‬ ‫א‬  
 ‫א‬‫א‬L

٢٨٠٠٠
 ‫א‬L ٢٨٠٠٠
??
?‫א‬?
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
- ٧٧ -
 ‫א‬‫א‬‫א‬
 ١٤٢
 ‫א‬
 ‫א‬‫א‬
 ٢J 

 

 W‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬E‫א‬F‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬
‫א‬‫ א‬K١
‫א‬‫א‬‫א‬ K٢
‫א‬‫א‬ K٣
‫א‬EF K٤

 W‫א‬‫א‬W 
،‫א‬E‫א‬‫א‬F‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬E‫א‬F‫א‬
‫ א‬

 ‫ א‬ ‫א‬

‫ א‬‫א‬



 ‫א‬L


 ‫א‬‫א‬L ٢٨٠٠٠



٢٨٠٠٠
?‫א‬‫א‬‫א‬?

 W‫א‬‫א‬‫א‬W 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬K‫א‬‫א‬
 W‫א‬‫א‬‫א‬
W‫א‬‫א‬ E
‫ א‬

 ‫ א‬ ‫א‬
‫ א‬‫א‬



 ‫א‬‫א‬L


 ?‫א‬‫א‬?



 ‫א‬‫א‬L ٢٨٠٠٠
- ٧٨ -

٢٨٠٠٠

 ‫א‬‫א‬‫א‬
 ١٤٢
 ‫א‬
 ‫א‬‫א‬
 ٢J 

 

،‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬ E


 ‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬٢٥٠
 W‫א‬J ١
‫ א‬

 ‫ א‬ ‫א‬

‫ א‬‫א‬






 ‫א‬L

 ‫א‬L  ٢٥٠
 ٢٥٠


 W‫א‬ J ٢
‫ א‬

 ‫ א‬ ‫א‬

‫ א‬‫א‬







 ‫א‬L

 ‫א‬‫א‬L ٢٨٠٠٠
٢٨٠٠٠



 W‫א‬‫א‬W 
‫א‬‫א‬‫א‬‫א‬E‫א‬F‫א‬‫א‬
‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
- ٧٩ -
 ‫א‬‫א‬‫א‬
 ١٤٢
 ‫א‬
 ‫א‬‫א‬
 ٢J 

 

‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬

٪١٢‫א‬‫א‬‫א‬١٤٢٣L٦L١W
 K 

 W‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬C‫א‬C‫א‬‫א‬Z‫א‬
 ٢٨٠٠٠Z‫א‬‫א‬
 ٪١٢Z‫א‬
 E٩L١٦L١F٣Z‫א‬‫א‬
 ٨٤٠Z١٢L٣C٪١٢C٢٨٠٠٠Z‫א‬‫א‬

 ‫א‬J ‫א‬‫א‬Z‫א‬‫א‬‫א‬
 ٨٤٠J ٢٨٠٠٠Z



 ٢٧١٦٠Z
 
 W‫א‬‫א‬‫א‬
‫ א‬

 ‫ א‬ ‫א‬
‫ א‬‫א‬
 ٦L١



 




 ‫א‬L

٢٧١٦٠






 ‫א‬‫א‬‫א‬‫א‬‫א‬L

 ‫א‬L ٢٨٠٠٠
 
- ٨٠ -
 ٨٤٠
 ‫א‬‫א‬‫א‬
 ١٤٢
 ‫א‬‫א‬
 ٢J 

 ‫א‬
 

،‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬

W‫א‬‫א‬ J ١
‫ א‬

 ‫ א‬ ‫א‬

‫ א‬‫א‬
 ٦L١






 ‫א‬‫א‬L

 ‫א‬‫א‬L ٢٨٠٠٠
٢٨٠٠٠


W‫א‬‫א‬ J ٢
‫ א‬

 ‫ א‬ ‫א‬
‫ א‬‫א‬




 




 ‫א‬L

٢٧١٦٠





 ‫א‬‫א‬‫א‬‫א‬‫א‬L

 ‫א‬‫א‬L ٢٨٠٠٠
 ٨٤٠


‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬L
 K‫א‬‫א‬

 W‫א‬W ‫א‬
‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬E‫א‬F


- ٨١ -
 ‫א‬‫א‬‫א‬
 ١٤٢
 ‫א‬
 ‫א‬‫א‬
 ٢J 

 

 EF‫א‬‫א‬‫א‬‫א‬٦L١٥W
 K٢٨٠٠٠‫א‬

 WE‫א‬F‫א‬
‫ א‬

 ‫ א‬ ‫א‬

‫ א‬‫א‬
٦L١٥





 J ‫א‬‫א‬L


 ‫א‬‫א‬L ٢٨٠٠٠
٢٨٠٠٠


‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬E


 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬E‫א‬F‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬
 K‫א‬‫א‬‫א‬‫א‬






- ٨٢ -
 ‫א‬‫א‬‫א‬
 ١٤٢
 ‫א‬‫א‬
 ٢J 

 ‫א‬
 

 E٤F

 W‫א‬‫א‬
W‫א‬‫א‬ECF‫א‬‫א‬E√F
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF K١
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF K٢
 K‫א‬‫א‬‫א‬‫א‬EF K٣
E‫א‬F‫א‬E‫א‬F‫א‬‫א‬‫א‬EF K٤
 K
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF K٥
 ‫א‬

 W‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
٥٥٠٠٠‫א‬‫א‬‫א‬١٤٢١L٥L١ •
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬٥L١٥ •
 K٢٠٠‫א‬‫א‬٨L١‫א‬‫א‬ •
 W‫א‬
 ‫א‬‫א‬
- ٨٣ -
 ‫א‬‫א‬‫א‬
ã¹]<gè…‚jÖ]æ<ËÖ]<Üé×Ãj×Ö<íÚ^ÃÖ]<í‰‰ö¹]
‫א‬‫א‬‫א‬‫א‬
٢ J
 ‫א‬‫א‬
‫א‬‫א‬
٥
- ٧٥ -
 ‫א‬‫א‬
 ١٤٢
 ‫א‬
 ‫א‬‫א‬
 ٢J 
 


‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
 K‫א‬‫א‬ 

 W‫א‬‫א‬
 W‫א‬‫א‬‫א‬
‫א‬‫• א‬
‫א‬‫א‬‫א‬ •
‫א‬‫א‬‫א‬‫א‬‫א‬ •
‫א‬‫א‬‫א‬ •

 ٪٩٥‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬

 ٦W‫א‬‫א‬

 W‫א‬‫א‬
‫א‬ •
 •
‫א‬ •
 •


 W‫א‬‫א‬
 ١‫א‬


- ٨٤ -
 ‫א‬‫א‬
 ١٤٢
 ‫א‬
 ‫א‬‫א‬
 ٢J 
 


،‫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
 K‫א‬‫א‬‫א‬‫א‬
 
 W‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫• א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬ •
K‫א‬‫א‬‫א‬‫א‬‫• א‬
K‫א‬‫א‬‫• א‬

 W‫א‬
 W‫א‬
Perpetual Inventory ‫א‬‫א‬ •
Periodical Inventory‫א‬‫א‬ •

Perpetual InventoryW‫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




- ٨٥ -
 ‫א‬‫א‬
 ١٤٢
 ‫א‬
 ‫א‬‫א‬
 ٢J 
 


 Periodical InventoryW‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
 W?‫א‬?‫א‬?‫א‬?‫א‬L،‫א‬‫א‬

 W‫א‬W 
‫א‬
١٢L٣٠
 
 ‫ א‬ ‫א‬
‫ א‬‫א‬




 ‫א‬‫א‬L
 ?‫א‬?‫א‬L

CCCC

 CCCC


 W‫א‬‫א‬W 
‫ א‬

 ‫ א‬ ‫א‬
‫ א‬‫א‬
١٢L٣٠





 ?‫א‬?L
 ‫א‬‫א‬L

 CCCC
CCCC


‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬




- ٨٦ -
 ‫א‬‫א‬
 ١٤٢
 ‫א‬
 ‫א‬‫א‬
 ٢J 
 


 W‫א‬
 W‫א‬
Specific Identification



First –in- First Out (FIFO)

Average Cost
Last –in- First Out (LIFO)

E‫א‬F‫א‬‫ א‬E١
 ‫א‬‫א‬ E٢


 ‫א‬‫ א‬E٣
‫א‬‫א‬‫ א‬E٤

 Specific Identification WE‫א‬F‫א‬‫א‬ E١
 ‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬E‫א‬KK،‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬

 W‫א‬‫א‬
 W‫א‬٢٢٠‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬
 ‫א‬‫א‬
 ٢٠
 ١٢
 ٥٠
 ٢٤
 ٦٥
 ‫א‬٢
 ٨٥
 ‫א‬١٤
 ٢٢٠  ‫א‬

‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬



- ٨٧ -
 ‫א‬‫א‬
 ١٤٢
 ‫א‬
 ‫א‬‫א‬
 ٢J 
 



C
‫א‬
 W‫א‬‫א‬
‫א‬
 ‫א‬
 ‫א‬
‫א‬‫א‬
 ‫א‬‫א‬
 ‫א‬
 ٢٤٠٠
 ١٢٠ C
 ٢٠
 ١٢
 ٧٠٠٠
 ١٤٠ C
 ٥٠
 ٢٤
 ٦٥٠٠
 ١٠٠ C
 ٦٥
 ‫א‬٢
 ١٧٠٠٠
 ٢٠٠ C
 ٨٥
 ‫א‬١٤
 ٣٢٩٠٠

 ٢٢٠  ‫א‬
٣٢٩٠٠‫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

 W‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬ ‫א‬‫א‬
 ‫א‬
 ١٠  ١٠٠٠  ‫א‬١L١
 ١٣
 ١٢٠٠٠
  ٤L٥
 ١٢
 ١٨٠٠٠

٧L٢٣
١٥
 ١٥٠٠

١١L٩

- ٨٨ -
 ‫א‬‫א‬
 ١٤٢
 ‫א‬
 ‫א‬‫א‬
 ٢J 
 


 W‫א‬
٣٠٠٠‫א‬‫א‬‫א‬‫א‬ •
٢٩٥٠٠‫א‬‫א‬‫א‬ •
 W‫א‬
‫א‬‫א‬‫א‬‫ א‬E١
E‫א‬F‫א‬‫א‬‫א‬‫א‬ E٢

Average Cost
W‫א‬‫א‬ E٢
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
 W‫א‬،‫א‬‫א‬

 
‫א‬‫א‬E١
 
 Z
 
 
 ‫א‬‫א‬‫א‬‫א‬C‫א‬‫א‬Z‫א‬‫א‬

 W‫א‬‫א‬‫א‬‫א‬‫א‬
 
W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K١
‫א‬‫ א‬‫א‬
 ١٠٠٠٠
‫א‬‫א‬
 ‫א‬
 ١٠ C  ١٠٠٠
 ‫א‬١L١
 ١٥٦٠٠٠
 ١٣ C
 ١٢٠٠٠
 ٢١٦٠٠٠
 ١٢ C
 ١٨٠٠٠  
٧L٢٣
 ٢٢٥٠٠
١٥ C
 ١٥٠٠  
١١L٩
 ٤٠٤٥٠٠

٣٢٥٠٠
- ٨٩ -
  ٤L٥
 ‫א‬‫א‬
 ‫א‬‫א‬
 ١٤٢
 ‫א‬
 ‫א‬‫א‬
 ٢J 
 



‫א‬‫ א‬K٢
 ‫א‬

 ‫א‬
‫א‬
 W‫א‬
 Z‫א‬‫א‬




 



Z
 ١٢{٤٥Z
 





 W‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬K٣
،٣٠٠٠‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 ‫א‬‫א‬‫א‬J ‫א‬‫א‬‫א‬Z‫א‬‫א‬‫א‬‫א‬
 ٢٩٥٠٠J ٣٢٥٠٠ Z



   ٣٠٠٠ Z





 W‫א‬‫א‬‫א‬‫א‬ K٤
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 ‫א‬‫א‬C‫א‬‫א‬‫א‬‫א‬Z‫א‬‫א‬
 ١٢{٤٥C٣٠٠٠Z


  ٣٧٣٥٠ Z



W‫א‬‫א‬E
- ٩٠ -
 ‫א‬‫א‬
 ١٤٢
 ‫א‬
 ‫א‬‫א‬
 ٢J 
 


‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬J ‫א‬‫א‬Z‫א‬‫א‬
 ٣٧٣٥٠J ٤٠٤٥٠٠Z



   ٣٦٧١٥٠ Z



‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

First –in- First Out (FIFO)W‫א‬‫א‬E٣
‫א‬‫א‬‫א‬
‫א‬‫א‬K‫א‬‫א‬‫א‬
١١L٩‫א‬٣٠٠٠‫א‬‫א‬
 W‫א‬‫א‬‫א‬١١L٩٧L٢٣
 
 W٣٠٠٠Z‫א‬‫א‬‫א‬‫א‬
 ١١L٩١٥٠٠






  ٩L٢٣١٥٠٠







 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
- ٩١ -
 ‫א‬‫א‬
 ١٤٢
 ‫א‬
 ‫א‬‫א‬
 ٢J 
 



 W‫א‬‫א‬E١
‫א‬‫ א‬‫א‬ C
 ٢٢٥٠٠
 ١٨٠٠٠
 ٤٠٥٠٠
‫א‬‫א‬
 ‫א‬
١٥ C  ١٥٠٠
 ١٢ C

 ١٥٠٠
 
١١L٩
 
٧L٢٣
 ٣٠٠٠ ‫א‬‫א‬

 W‫א‬‫א‬ E٣
‫א‬‫א‬J ‫א‬‫א‬Z‫א‬‫א‬
 ٤٠٥٠٠J ٤٠٤٥٠٠Z



 ٣٦٤٠٠٠Z





Last –in- First Out (LIFO)W‫א‬‫א‬‫א‬E٤
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬٣٠٠٠‫א‬‫א‬‫א‬،‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W٤L٥‫א‬
 
 W٣٠٠٠Z‫א‬‫א‬‫א‬‫א‬
 ‫א‬١٠٠٠
 
٤L٥٢٠٠٠
- ٩٢ -













 ‫א‬‫א‬
 ١٤٢
 ‫א‬
 ‫א‬‫א‬
 ٢J 
 


 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬E١
‫א‬‫ א‬‫א‬ C
 ١٠٠٠٠
 ٢٦٠٠٠
 ٣٦٠٠٠
‫א‬‫א‬
 ‫א‬
١٠ C  ١٠٠٠
 ‫א‬
 ١٣ C

 ٢٠٠٠
 
٧L٢٣
 ٣٠٠٠ ‫א‬‫א‬

 W‫א‬‫א‬ E٤
‫א‬‫א‬J ‫א‬‫א‬Z‫א‬‫א‬
 ٣٦٠٠٠J ٤٠٤٥٠٠Z



 ٣٦٨٥٠٠Z




 W‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬
 ‫א‬
‫א‬‫א‬‫ א‬ ‫א‬‫ א‬ ‫א‬
 ‫א‬
 
 
 ‫א‬
 ٣٦٠٠٠
 ٤٠٥٠٠
 ٣٧٣٥٠
 ‫א‬‫א‬
 ٣٦٨٥٠٠
 ٣٦٤٠٠٠
 ٣٦٧١٥٠
 ‫א‬‫א‬





‫א‬‫א‬‫א‬
 ‫א‬
‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬٤٠٠٠٠٠
- ٩٣ -
 ‫א‬‫א‬
 ١٤٢
 ‫א‬
 ‫א‬‫א‬
 ٢J 
 



 ‫א‬
 ‫א‬
‫א‬‫א‬‫ א‬ ‫א‬‫ א‬ ‫א‬
 
 
 ‫א‬
 ٤٠٠٠٠٠
 ٤٠٠٠٠٠
 ٤٠٠٠٠٠
 ‫א‬
 E٣٦٨٥٠٠F
 E٣٦٤٠٠٠F
 E٣٦٧١٥٠F
 ‫א‬‫א‬
 ٣١٥٠٠
 ٣٦٠٠٠
 ٣٢٨٥٠
 ‫א‬

،‫א‬‫א‬‫א‬‫א‬‫א‬
F‫א‬‫א‬K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬E‫א‬
 K‫א‬‫א‬‫א‬


Cost or Market Price Whichever is LowerW‫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
 K‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬
‫א‬‫א‬
 ‫א‬
‫א‬
 ‫א‬
 ١٥
 ١٥
 ١٩
 EF
 ٣٠
 ٣٢{٥
 ٣٠
 EF
 ٣٥
 ٣٦
 ٣٥
 EF
 ٤٢
 ٤٥
 ٤٢
 EF

- ٩٤ -
 ‫א‬‫א‬
 ١٤٢
 ‫א‬
 ‫א‬‫א‬
 ٢J 
 


 W‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
٨٠٠٠‫א‬٩٥٠٠‫א‬
 W‫א‬‫א‬‫א‬‫א‬
‫ א‬

١٢L٣٠

 ‫ א‬ ‫א‬
‫ א‬‫א‬




 ?‫א‬?L
 ‫א‬‫א‬L

٨٠٠٠
٨٠٠٠

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬٨٠٠٠‫א‬
 K٨٠٠٠
‫א‬‫א‬‫א‬W‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬
‫ א‬

 ‫ א‬ ‫א‬
‫ א‬‫א‬
١٢L٣٠





 ?‫א‬?L
 ‫א‬‫א‬L

٩٥٠٠
٩٥٠٠


 W‫א‬‫א‬‫א‬‫א‬
‫ א‬

١٢L٣٠

 ‫ א‬ ‫א‬
‫ א‬‫א‬



 ‫א‬‫א‬L
 ‫א‬‫א‬L
- ٩٥ -

١٥٠٠


١٥٠٠
 ‫א‬‫א‬
 ١٤٢
 ‫א‬
 ‫א‬‫א‬
 ٢J 
 


 W‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬


E‫א‬‫א‬F‫א‬

 ‫א‬

 ‫א‬٩٥٠٠
 ‫א‬‫א‬١٥٠٠


 ‫א‬‫א‬

 W‫א‬‫א‬‫א‬
 ‫א‬
 ‫א‬‫א‬W

 ٩٥٠٠
 ١٥٠٠
 ٨٠٠٠
 W‫א‬‫א‬
W‫א‬‫א‬ECF‫א‬‫א‬E√F
‫א‬‫א‬EF K١
 K‫א‬
‫א‬‫א‬‫א‬EF K٢
 K‫א‬‫א‬
،‫א‬EF K٣
 K‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬EF K٤
‫א‬‫א‬،‫א‬‫א‬EF K٥
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
- ٩٦ -
 ‫א‬‫א‬
 ١٤٢
 ‫א‬
 ‫א‬‫א‬
 ٢J 
 


 W‫א‬‫א‬
 W١٤٢٢‫א‬‫א‬‫א‬‫א‬
‫א‬
‫א‬
‫א‬
‫א‬
‫א‬‫א‬
‫א‬
‫א‬
 ٢٥٠
 ٢L٤
 ١٥
 ١٥٠
‫א‬
 ٣٥٠  ٤L٢٠
 ٢٠
 ٤٠٠
 ١L٢٠
 ٣٠٠  ٨L٢٥
 ٢٥
 ٥٠٠
 ٨L٢٠
 ٣٠
 ٢٠٠
 ١١L٧



 W‫א‬
 W‫א‬‫א‬‫א‬‫א‬
   ‫א‬‫א‬J ٢
- ٩٧ -


 ‫א‬‫א‬J ١
 ‫א‬‫א‬‫א‬
ã¹]<gè…‚jÖ]æ<ËÖ]<Üé×Ãj×Ö<íÚ^ÃÖ]<í‰‰ö¹]
‫א‬‫א‬‫א‬‫א‬
٢ J
 ‫א‬‫א‬
‫א‬‫א‬
٦
- ٨٤ -
 ‫א‬‫א‬
 ١٤٢
 ‫א‬
 ‫א‬‫א‬
 ٢J 
 

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬

 W‫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 •

 ٪٩٠‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬

 ٤W‫א‬‫א‬

 W‫א‬‫א‬
‫א‬ •
 •
‫א‬ •
 •


 W‫א‬‫א‬
 ١‫א‬


- ٩٨ -
 ‫א‬‫א‬
 ١٤٢
 ‫א‬
 ‫א‬‫א‬
 ٢J 
 

‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬

 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬K‫א‬KKK‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

K‫א‬KK‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •
K‫א‬‫א‬‫א‬‫א‬ •
K‫א‬‫א‬‫א‬ •

 W‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫ א‬E١
‫א‬‫ א‬E٢
‫ א‬E٣

 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬E١
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‫א‬‫א‬‫א‬



- ٩٩ -
 ‫א‬‫א‬
 ١٤٢
 ‫א‬
 ‫א‬‫א‬
 ٢J 
 

 ٥١٠٠٠٠
 ‫א‬‫א‬
 ٢٥٠٠٠
 ‫א‬‫א‬
 ١٤٠٠٠
‫א‬‫א‬‫א‬‫א‬‫א‬
 ٦٠٠٠
 ‫א‬
 ٥٥٥٠٠٠


 W‫א‬‫א‬٥٥٥٠٠٠
‫ א‬




 ‫ א‬ ‫א‬  
‫ א‬‫א‬





 ‫א‬L

 ‫א‬L ٥٥٥٠٠٠
٥٥٥٠٠٠

‫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K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬EF‫א‬

 W‫א‬‫א‬‫א‬E٢
‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫؟‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
- ١٠٠ -
 ‫א‬‫א‬
 ١٤٢
 ‫א‬
 ‫א‬‫א‬
 ٢J 
 

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬

‫א‬٧٠٠{٠٠٠‫א‬
 W‫א‬‫א‬E‫א‬F‫א‬‫א‬

 ٤٠٠٠٠٠
 ‫א‬
 ٢٤٠٠٠٠
 
 ١٦٠٠٠٠
 ‫א‬
 ٨٠٠٠٠٠
 ‫א‬

 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
 ‫א‬‫א‬
 ‫א‬‫א‬

Z‫א‬‫א‬


‫א‬‫א‬‫א‬
 
‫א‬ D
 ‫א‬
‫א‬‫א‬
 ‫א‬
 
 ٪٥٠
٨٠٠٠٠٠ D
 ٤٠٠٠٠٠
 ‫א‬
 ٪٣٠
٨٠٠٠٠٠ D
 ٢٤٠٠٠٠
 
 ٪٢٠
٨٠٠٠٠٠ D
 ١٦٠٠٠٠
 ‫א‬
- ١٠١ -
 ‫א‬‫א‬
 ١٤٢
 ‫א‬
 ‫א‬‫א‬
 ٢J 
 




 W‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬
 
‫א‬‫א‬‫ א‬C
‫א‬‫א‬
 
 ‫א‬
 
 ٣٥٠٠٠٠
 ٪٥٠ C
 ٧٠٠٠٠٠
 ‫א‬
 ٢١٠٠٠٠
 ٪٣٠ C
 ٧٠٠٠٠٠
 
 ١٤٠٠٠٠
 ٪٢٠ C
 ٧٠٠٠٠٠
 ‫א‬

 W‫א‬
 ‫ א‬ ‫א‬  

 

 ‫א‬L

 ‫א‬‫א‬L
 ‫א‬‫א‬L


٣٥٠٠٠٠

١٤٠٠٠٠
٢١٠٠٠٠
 ‫א‬L ٧٠٠٠٠٠
 

 W‫א‬‫א‬‫א‬E٣
‫א‬‫א‬
‫א‬K‫א‬‫א‬ ‫א‬
E‫א‬F‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
- ١٠٢ -
 ‫א‬‫א‬
 ١٤٢
 ‫א‬
 ‫א‬‫א‬
 ٢J 
 

‫א‬‫א‬K‫א‬L‫א‬‫א‬
 W‫א‬‫א‬٦٥٠٠٠٠


‫ א‬




 ‫ א‬ ‫א‬  
‫ א‬‫א‬





 ‫א‬L

 ‫א‬L ٦٥٠٠٠٠
٦٥٠٠٠٠


 W‫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‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 W‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬ E١
‫א‬‫א‬‫ א‬E٢
‫א‬‫ א‬E٣

 W‫א‬‫א‬E١
 K‫א‬‫א‬‫א‬

- ١٠٣ -
 ‫א‬‫א‬
 ١٤٢
 ‫א‬
 ‫א‬‫א‬
 ٢J 
 





Useful Life W‫א‬‫א‬E٢
‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬J ٢

 W‫א‬‫א‬
 ‫א‬‫א‬J ١
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫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‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬

Salvage ValueW‫א‬‫א‬E٢
K‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
٥٠٠٠‫א‬‫א‬
‫א‬‫א‬‫א‬K‫א‬‫א‬
‫א‬‫א‬K‫א‬‫א‬‫א‬
 ٤٠٠٠٠‫א‬‫א‬٢٥٠٠٠٠
 ‫א‬‫א‬٤٠٠٠٠J ‫א‬٢٥٠٠٠٠Z‫א‬‫א‬
 ٢١٠٠٠٠Z
- ١٠٤ -


 ‫א‬‫א‬
 ١٤٢
 ‫א‬
 ‫א‬‫א‬
 ٢J 
 

‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬



Depreciation Methods W‫א‬‫א‬
‫א‬‫א‬‫א‬ 
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
Units-of- Output Method



 ‫א‬‫א‬‫א‬ K١
Straight Line Method‫א‬‫א‬ K٢
 Declining Balance MethodE‫א‬F‫א‬‫א‬ K٣
 
Double Declining Balance‫א‬‫א‬١L٣
 Sum-Of- the years Digits Method‫א‬‫א‬‫א‬٢L٣

 W‫א‬‫א‬‫א‬E١
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬KKK‫א‬‫א‬‫א‬‫א‬
٥٠٠٠‫א‬٤٥٠٠٠‫א‬‫א‬
‫א‬‫א‬٤٠٠{٠٠٠‫א‬
 W
 ‫א‬‫א‬
 ‫א‬‫א‬

 Z‫א‬‫א‬
 

- ١٠٥ -
 ‫א‬‫א‬
 ١٤٢
 ‫א‬
 ‫א‬‫א‬
 ٢J 
 

‫א‬J ‫א‬
 E‫א‬F‫א‬‫א‬
 Z




 ٥٠٠٠J ٤٥٠٠٠
 ٤٠٠٠٠٠

 Z


 ٠{١٠Z

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬
 W٨٠٠٠٠
 ‫א‬C‫א‬‫א‬‫א‬‫א‬Z‫א‬‫א‬
 ٠{١٠C٨٠٠٠٠Z
 ‫א‬٨٠٠٠Z




 W‫א‬‫א‬‫א‬
L‫א‬‫א‬،‫א‬
‫א‬‫א‬‫א‬‫א‬٨٠٠٠‫א‬‫א‬
KContra Asset Account
  ‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬

 W‫א‬‫א‬‫א‬
- ١٠٦ -
 ‫א‬‫א‬
 ١٤٢
 ‫א‬
 ‫א‬‫א‬
 ٢J 
 

‫ א‬


 ‫ א‬ ‫א‬  
‫ א‬‫א‬







 ‫א‬‫א‬L

 ٨٠٠٠
‫א‬‫א‬L ٨٠٠٠


 W‫א‬‫א‬E٢
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬
 W‫א‬‫א‬

 ‫א‬‫א‬

 ‫א‬‫א‬
 ‫א‬

 


 ‫א‬‫א‬J ‫א‬
 

Z
 ‫א‬‫א‬

 
Z



 W‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬١٤٢٣L١L١
 ٦٠٠٠٠٠
 ‫א‬‫א‬
 ٥٠٠٠٠
 ‫א‬‫א‬
 ‫א‬٤
 ‫א‬‫א‬‫א‬‫א‬

- ١٠٧ -
 ‫א‬‫א‬
 ١٤٢
 ‫א‬
 ‫א‬‫א‬
 ٢J 
 

 W‫א‬‫א‬
 W‫א‬‫א‬‫א‬


 

 ٥٠{٠٠٠J ٦٠٠{٠٠٠
‫א‬
 ‫א‬٤
Z
 ١٣٧{٥٠٠
Z
 







‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬

 ‫א‬‫א‬
C

‫א‬
Z‫א‬

‫א‬C
Z‫א‬
 
 



‫א‬C


‫א‬

Z


‫א‬


 ١٣٧{٥٠٠Z

 E٥٠٠٠٠–٦٠٠٠٠٠F
 

C٪٢٥Z

 W‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬
٤٦٢٥٠٠Z١٣٧{٥٠٠J ٦٠٠٠٠٠
 
 


 ‫א‬
 ‫א‬
 ‫א‬
 ‫א‬
 ١٣٧{٥٠٠  ٥٥٠{٠٠٠C٪٢٥
 ١
 ١٣٧{٥٠٠
- ١٠٨ -
 ‫א‬‫א‬
 ١٤٢
 ‫א‬
 ‫א‬‫א‬
 ٢J 
 

٣٢٥٠٠٠Z٢٧٥{٠٠٠J ٦٠٠٠٠٠
 ٢٧٥{٠٠٠
١٣٧{٥٠٠  ٥٥٠{٠٠٠C٪٢٥
 ٢
١٨٧٥٠٠Z٤١٢{٥٠٠J ٦٠٠٠٠٠
 ٤١٢{٥٠٠
١٣٧{٥٠٠  ٥٥٠{٠٠٠C٪٢٥
 ٣
٥٠٠٠٠Z٥٥٠{٠٠٠J ٦٠٠٠٠٠
 ٥٥٠{٠٠٠
١٣٧{٥٠٠  ٥٥٠{٠٠٠C٪٢٥
 ٤
 
‫א‬‫א‬
 ‫א‬‫א‬
Declining Balance Method‫א‬‫א‬E٣
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
Double Declining Balance‫א‬‫א‬١L٣
Sum-of-the years digits method ‫א‬‫א‬٢L٣
- ١٠٩ -
 ‫א‬‫א‬
 ١٤٢
 ‫א‬
 ‫א‬‫א‬
 ٢J 
 


 W‫א‬‫א‬١L٣
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
 W‫א‬‫א‬

 
 ‫א‬‫א‬C‫א‬‫א‬
Z
 ‫א‬

 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

-‫א‬FCE٢CFZ‫א‬
 E‫א‬
 E-٦٠٠٠٠٠F
 ٦٠٠٠٠٠
 ‫א‬‫א‬
C E٢C٪٢٥F
C
 ٪٥٠
 ‫א‬‫א‬٣٠٠٠٠٠
- ١١٠ -
 Z

Z

Z

 ‫א‬‫א‬
 ١٤٢
 ‫א‬
 ‫א‬‫א‬
 ٢J 
 

‫א‬‫א‬E‫א‬F‫א‬‫א‬‫א‬‫א‬
 W‫א‬
=
(-)

‫א‬
‫א‬‫א‬


C ‫א‬‫א‬
‫א‬  
‫א‬
‫א‬‫א‬
 ‫א‬
‫א‬‫א‬
 ‫א‬‫א‬  ‫א‬
 ٣٠٠٠٠٠
 ٣٠٠٠٠٠
 ٪٥٠
C  ٦٠٠٠٠٠
 
٦٠٠٠٠٠
 ١
 ١٥٠٠٠٠
 ١٥٠٠٠٠
٪٥٠
C  ٣٠٠٠٠٠
 ٣٠٠٠٠٠
٦٠٠٠٠٠
 ٢
 ٧٥٠٠٠
 ٧٥٠٠٠
٪٥٠
C  ١٥٠٠٠٠
 ٤٥٠٠٠٠
٦٠٠٠٠٠
 ٣
 ٥٠٠٠٠
 ٢٥٠٠٠
٪٥٠
C  ٧٥٠٠٠
 ٥٢٥٠٠٠
٦٠٠٠٠٠
 ٤
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
٢٥٠٠٠‫א‬‫א‬‫א‬‫א‬K‫א‬
 KE٥٠٠٠٠J ٧٥٠٠٠F
Sum-of-the years Digits Method 
‫א‬‫א‬‫א‬٢L٣
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬F‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬K‫א‬E‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬C‫א‬
 


‫א‬‫א‬CZ
 ‫א‬W 
Z ‫א‬

 

 

 W‫א‬W 
‫א‬٤Z‫א‬‫א‬‫א‬ •
W١٠Z‫א‬‫א‬‫א‬ •
- ١١١ -
 ‫א‬‫א‬
 ١٤٢
 ‫א‬
 ‫א‬‫א‬
 ٢J 
 

١٠Z٤H٣H٢H١ o
W‫א‬‫א‬‫א‬ o

 Z

 ‫א‬‫א‬‫א‬Z
 ‫א‬‫א‬‫א‬Z

 W‫א‬‫א‬‫א‬‫א‬

FCZ‫א‬‫א‬
 E٥٠{٠٠٠J ٦٠٠{٠٠٠
 


 ٥٥٠{٠٠٠CZ

 ٢٢٠{٠٠٠Z



‫א‬‫א‬E‫א‬F‫א‬‫א‬‫א‬‫א‬
 W‫א‬
(-)
‫א‬‫א‬
‫א‬
‫א‬
 ‫א‬



C
‫א‬‫ א‬ ‫א‬
 ٣٨٠٠٠٠
 ٢٢٠٠٠٠
 ٢٢٠٠٠٠
 ١٠D٤
 ٢١٥٠٠٠
 ٣٨٥٠٠٠
 ١٦٥٠٠٠
 ١٠٥٠٠٠
 ٤٩٥٠٠٠
 ٥٠٠٠٠
 ٥٥٠٠٠٠
‫א‬‫ א‬ 
‫א‬
   ‫א‬
C  ٥٥٠{٠٠٠
٦٠٠٠٠٠
 ١
١٠D٣
C
٥٥٠{٠٠٠
٦٠٠٠٠٠
 ٢
 ١١٠٠٠٠
١٠D٢
C
٥٥٠{٠٠٠
٦٠٠٠٠٠
 ٣
 ٥٥٠٠٠
١٠D١
C
٥٥٠{٠٠٠
٦٠٠٠٠٠
 ٤
 W‫א‬‫א‬
- ١١٢ -
 ‫א‬‫א‬
 ١٤٢
 ‫א‬
 ‫א‬‫א‬
 ٢J 
 

‫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

 W‫א‬‫א‬
 W‫א‬‫א‬١٤٢٣L٣L١
٤٠٠٠٠
 ‫א‬‫א‬ •
٤٠٠٠
‫א‬‫• א‬
‫א‬٣


‫א‬ •
 ‫א‬‫א‬‫א‬‫• א‬
 W‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬W 

‫א‬‫א‬–
‫א‬
 ‫א‬
 Z


 Z



 E‫א‬F١٢٠٠٠Z



 W‫א‬‫א‬‫א‬‫א‬W 
 ١٠Z‫א‬E‫א‬F‫א‬‫א‬‫א‬‫א‬

- ١١٣ -
 ‫א‬‫א‬
 ١٤٢
 ‫א‬
 ‫א‬‫א‬
 ٢J 
 

‫א‬W 
 W‫א‬
 C
١٢٠٠٠ Z‫א‬‫א‬
 ١٠٠٠٠Z



‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬١٠٠٠٠
K١٢١٠‫א‬‫א‬‫א‬‫א‬‫א‬١٢٠٠٠
‫א‬‫א‬‫א‬‫א‬
 K٢٠٠٠‫א‬

 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬K‫א‬
‫א‬E‫א‬-‫א‬F
‫א‬‫א‬K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬L‫א‬
 K‫א‬

 W‫א‬‫א‬
‫א‬٥٠٠٠‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬
٣٤٠٠٠
٣٠٠٠٠
٤٠٠٠
‫א‬٥

‫א‬ •

‫א‬ •

‫א‬‫• א‬
‫א‬‫• א‬

٤٠٠٠E‫א‬F‫א‬‫א‬‫א‬٥٠٠٠‫א‬‫א‬
 ،‫א‬١٠٠٠‫א‬E٣٠٠٠٠J ٣٤٠٠٠F
- ١١٤ -
 ‫א‬‫א‬
 ١٤٢
 ‫א‬
 ‫א‬‫א‬
 ٢J 
 

 W‫א‬
‫ א‬


 ‫ א‬ ‫א‬  
‫ א‬‫א‬




 


 ٥٠٠٠



 ‫א‬‫א‬L

٣٠٠٠٠



 





 ‫א‬L

 ‫א‬L


٣٤٠٠٠
 ‫א‬L ١٠٠٠
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 ‫א‬‫א‬
 W‫א‬‫א‬

 ٤٥٠٠٠٠EF‫א‬‫א‬
 E٢٣٠٠٠٠F‫א‬W
 ٢٢٠٠٠٠‫א‬‫א‬
 W‫א‬
‫א‬‫א‬L‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬


- ١١٥ -
 ‫א‬‫א‬
 ١٤٢
 ‫א‬
 ‫א‬‫א‬
 ٢J 
 


 E٦F
 W‫א‬‫א‬
W‫א‬‫א‬ECF‫א‬‫א‬E√F
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF K١
 K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF K٢
 K‫א‬
 K‫א‬‫א‬   ‫א‬‫א‬EF K٣
‫א‬‫א‬EF K٤
 K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF K٥
K‫א‬

 W‫א‬‫א‬
٣‫א‬،٣٣٠٠٠٠‫א‬١٤٢٢L١L١‫א‬
 K٣٠٠٠٠‫א‬‫א‬

 W‫א‬
W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬J ٢
- ١١٦ -


 ‫א‬‫א‬J ١
 ‫א‬‫א‬‫א‬
ã¹]<gè…‚jÖ]æ<ËÖ]<Üé×Ãj×Ö<íÚ^ÃÖ]<í‰‰ö¹]
‫א‬‫א‬‫א‬‫א‬
٢ J
 ‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬
٧
 ‫א‬‫א‬
‫א‬‫א‬‫א‬
 ١٤٢
 ‫א‬
 ٢J 
 

 ‫א‬W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
 K‫א‬‫א‬‫א‬

 W‫א‬‫א‬
 W‫א‬‫א‬‫א‬
‫א‬‫א‬ •
‫א‬‫א‬‫א‬ •
‫א‬‫א‬ •

 ٪٩٠‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬

 ٢W‫א‬‫א‬

 W‫א‬‫א‬
‫א‬ •
 •
‫א‬ •
  •

 W‫א‬‫א‬
 ١‫א‬



- ١١٦ -
 ‫א‬‫א‬
‫א‬‫א‬‫א‬
 ١٤٢
 ‫א‬
 ٢J 
 

‫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K‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬

Short -Term Liabilities W‫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 •
 •
‫א‬‫א‬‫א‬‫• א‬
‫א‬‫א‬‫• א‬

Accounts Payable W‫א‬‫א‬
‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
- ١١٧ -
 ‫א‬‫א‬
‫א‬‫א‬‫א‬
 ١٤٢
 ‫א‬
 ٢J 
 

Notes PayableW‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬K‫א‬
 K‫א‬‫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‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

٣٥٠٠٠٠‫א‬‫א‬،‫א‬
 W‫א‬
‫ א‬


 ‫ א‬ ‫א‬  
‫ א‬‫א‬




?‫א‬‫?א‬‫א‬‫א‬L




 ‫א‬‫א‬L ٣٥٠٠٠٠
٣٥٠٠٠٠

 
 W‫א‬‫א‬
‫ א‬




 ‫ א‬ ‫א‬  
‫ א‬‫א‬





 ‫א‬‫א‬L

 ‫א‬L ٣٥٠٠٠٠
٣٥٠٠٠٠



- ١١٨ -

 ‫א‬‫א‬
‫א‬‫א‬‫א‬
 ١٤٢
 ‫א‬
 ٢J 
 

 W‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ١‫א‬‫א‬K‫א‬‫א‬

Returnable DepositsW‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬KKKKK‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬

‫ א‬


 ‫ א‬ ‫א‬
‫ א‬‫א‬





 ‫א‬L



 ‫א‬‫א‬L

CCCC
 CCCC


‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬،

 Long -Term LiabilitiesW‫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



- ١١٩ -
 ‫א‬‫א‬
‫א‬‫א‬‫א‬
 ١٤٢
 ‫א‬
 ٢J 
 

 ‫א‬‫א‬W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
 K 

 W‫א‬‫א‬
 W‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬ •
‫א‬‫א‬‫א‬‫א‬‫א‬ •
‫א‬‫א‬‫א‬‫א‬‫א‬ •

 ٪٩٠‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬

 ٢W‫א‬‫א‬

 W‫א‬‫א‬
‫א‬ •
 •
‫א‬ •
 •


 W‫א‬‫א‬
 ١‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬،
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
- ١٢٠ -
 ‫א‬‫א‬
‫א‬‫א‬‫א‬
 ١٤٢
 ‫א‬
 ٢J 
 

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬

 W‫א‬‫א‬
 ‫א‬‫א‬W‫א‬‫א‬
 ‫א‬‫א‬‫א‬ W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K
 K‫א‬‫א‬‫א‬
 W‫א‬‫א‬
‫א‬‫א‬ •
‫א‬‫א‬‫א‬ •
‫א‬‫א‬ •
‫א‬‫א‬‫א‬ •
‫א‬ •
‫א‬ •
 W‫א‬‫א‬
‫א‬ •
‫א‬‫א‬ •
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫ א‬9
K‫א‬‫א‬‫א‬‫א‬‫ א‬9
K‫א‬‫א‬‫א‬‫א‬‫א‬ 9
K‫א‬‫א‬‫א‬‫א‬ 9
K‫א‬‫א‬‫א‬‫א‬ 9
- ١٢١ -
 ‫א‬‫א‬
‫א‬‫א‬‫א‬
 ١٤٢
 ‫א‬
 ٢J 
 

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ 9
K‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬K‫א‬
K‫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





 ‫א‬L
 ‫א‬L

CCCC

 CCCC

 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬١٤٢٣‫א‬‫א‬‫א‬‫א‬
٨٥٠٠‫א‬‫א‬٣L٢ K١
١٠٠١
١٠٩٠١٣٢٠٠‫א‬٣L٥ K٢
‫א‬‫א‬١٠٠٠٠ 
 ٣L١١ K٣
١١١٢‫א‬٥٦٠٠‫א‬‫א‬٣L٢٤ K٤
 W‫א‬
- ١٢٢ -
 ‫א‬‫א‬
‫א‬‫א‬‫א‬
 ١٤٢
 ‫א‬
 ٢J 
 

‫א‬‫א‬‫א‬ K١
‫א‬‫א‬ K٢
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K٣

 W‫א‬
W‫א‬‫א‬ E١
 ‫א‬
  ‫א‬
 ‫א‬

 ‫א‬‫ א‬‫א‬
 ‫א‬
 ٨٥٠٠

 ١٠٠١
 ١
 ‫א‬  ٣L٢
 ١٣٢٠٠

 ١٠٩٠
 ٢
 ‫א‬  ٣L٥
 ٥٦٠٠

 ١١١٢
 ٣
 ‫א‬‫א‬
٣L٢٤
 ‫א‬
٣L٣٠
 ٢٧٣٠٠

- ١٢٣ -
 ‫א‬‫א‬
‫א‬‫א‬‫א‬
 ١٤٢
 ‫א‬
 ٢J 
 


 ‫א‬
 ‫א‬‫א‬L
‫ א‬ 





 ‫א‬L

 ‫א‬L
‫ א‬
‫א‬

 ‫ א‬ ‫א‬
‫א‬
 ‫א‬


 ‫ א‬‫ א‬‫ א‬ 
‫א‬

W‫א‬ E٢
 ‫א‬

‫ א‬‫א‬



٨٥٠٠


 ‫ א‬ ‫א‬
‫א‬

 ‫א‬L ١٣٢٠٠


 ‫א‬
‫א‬
 ‫א‬‫א‬L

 ‫א‬
 ‫ א‬‫א‬
‫א‬



 ‫ א‬ ‫א‬
‫א‬





 ‫א‬L

٥٦٠٠

 W‫א‬‫א‬ E٣
 ‫ א‬  
 ‫ א‬ ‫א‬
‫ א‬‫א‬
 ٣L٣٠



 ‫א‬L

 ‫א‬L ٢٧٣٠٠
- ١٢٤ -

٢٧٣٠٠

 ‫א‬‫א‬
‫א‬‫א‬‫א‬
 ١٤٢
 ‫א‬
 ٢J 
 

W‫א‬‫א‬ E٤
 ‫א‬
 ‫א‬L
‫א‬

 ‫א‬
 ‫ א‬‫א‬
‫א‬




 ‫ א‬ ‫א‬
‫א‬




 ‫א‬L ٢٧٣٠٠


 ‫א‬
‫א‬



 ‫א‬L

‫א‬


 ‫ א‬ ‫ א‬‫א‬
 ‫א‬L ١٣٢٠٠

- ١٢٥ -


‫א‬

 ‫ א‬ ‫א‬
 ‫א‬L

٥٦٠٠
 ‫א‬‫א‬
‫א‬‫א‬‫א‬
 ١٤٢
 ‫א‬
 ٢J 
 

 E٧F

 W‫א‬‫א‬
W‫א‬‫א‬ECF‫א‬‫א‬E√F
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF K١
 K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF K٢
 K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬EF K٣
 K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF K٤
 K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF K٥
 K‫א‬‫א‬‫א‬‫א‬
- ١٢٦ -
 ‫א‬

 ١٤٢
 ‫א‬
 ٢J 
 



 ‫א‬‫א‬
 W‫א‬‫א‬
 W‫א‬‫א‬
 ECFJ ١
 ECFJ ٢
 ECFJ ٣
 E√FJ ٤
 ECFJ ٥
 W‫א‬‫א‬
 W‫א‬
 W‫א‬‫א‬ E١
‫ א‬

 ١L١

 ‫ א‬ ‫א‬  
‫ א‬‫א‬


 ‫א‬L

 ٨٠٠٠

 ٣٠٠

 ٥٠٠
 ?‫א‬?‫א‬‫א‬L

 ٧٥٠٠
 ‫א‬L

 ?‫א‬?‫א‬‫א‬L  ٨٠٠٠
 ‫א‬‫א‬?
 ١L٢


 ‫א‬L
 ‫א‬L  ٣٠٠

 ?‫א‬‫א‬‫א‬?
 ١L٦


 ?‫א‬?‫א‬‫א‬L
 ‫א‬‫א‬L  ٥٠٠
 ?‫א‬?
٦L١١


 ?‫א‬‫א‬‫א‬?  ٧٥٠٠

- ١٢٧ -
 ‫א‬

 ١٤٢
 ‫א‬
 ٢J 
 

 ‫א‬

 W‫א‬ E٢
 ‫א‬L
‫ א‬ 
 ‫ א‬ ‫א‬
 
‫ א‬ 
‫א‬
 ‫ א‬ ‫א‬
‫א‬




 ١L١
 ‫א‬‫א‬‫א‬L  ٨٠٠٠

 ‫ א‬ ٨٠٠٠
 ‫א‬
‫א‬
 ‫א‬L

 ‫א‬
‫א‬





‫א‬
 ١L٦
‫א‬
‫א‬

 ١L٢

 ‫א‬
 ‫א‬
‫א‬
‫א‬
 ‫א‬‫א‬‫א‬L
٥٠٠

‫א‬




‫א‬
 ‫א‬L  ٣٠٠

 ‫א‬‫א‬L



‫ א‬ 
 ‫ א‬ ٣٠٠
 ‫א‬




‫א‬
 ‫א‬




‫א‬

 ‫ א‬ ٥٠٠

 W‫א‬ E٣

 ٨٠٠٠
 ‫א‬
٨٣٠٠
 ٣٠٠
 ‫א‬W



 ٥٠٠
E٥٠٠F

٧٨٠٠

 W
 ‫א‬‫א‬


‫א‬
- ١٢٨ -

 ‫א‬

 ١٤٢
 ‫א‬
 ٢J 
 


 W‫א‬‫א‬
 W‫א‬‫א‬
 ECFJ ١
 E√FJ ٢
 ECFJ ٣
 ECFJ ٤
 E√FJ ٥
 W‫א‬‫א‬
‫ א‬

 ٩L١

 ‫ א‬ ‫א‬  
‫ א‬‫א‬

 ‫א‬L
 ?‫א‬?‫א‬‫א‬L
 ‫א‬‫א‬?
 ٩L٣


 ‫א‬L

٩٠٠٠٠
٩٠٠٠٠


 ٢٥٠٠
 ‫א‬L  ٢٥٠٠
 ?‫א‬‫א‬‫א‬?
 ٩L٥


 ‫א‬L
 ‫א‬L

٨٠٠٠٠

 ٥٠٠٠

٢٠٠٠٠
٨٠٠٠٠

 ?‫א‬?
 ٩L٨


 ‫א‬L
 ‫א‬‫א‬L  ٥٠٠٠
 ?‫א‬‫א‬‫א‬?
 ٩L٩


 ‫א‬L
 ‫א‬L
 ??

٩L١٠



 ‫א‬L
- ١٢٩ -
٢٠٠٠٠



٨٥٠٠٠
 ‫א‬

 ١٤٢
 ‫א‬
 ٢J 
 


   ١٧٠٠
 ‫א‬‫א‬L
٨٣٣٠٠
 ‫א‬L
٩L١٣


 ‫א‬‫א‬L

 ‫א‬L  ٤٠٠٠
 ٤٠٠٠
 ?‫א‬?
٩L١٩


 

 ‫א‬‫א‬L

 ‫א‬L
٨٦٠٠٠
 ‫א‬L
 ‫א‬‫א‬?

 ٤٣٠٠

٨١٧٠٠

 J ٤،
J ٣،
 W‫א‬‫א‬
 W‫א‬‫א‬
J ٢،
J ١
 W‫א‬‫א‬
 ١٤٢٢L١٢L٣٠‫א‬‫א‬‫א‬W
٣١٠٠٠٠


 ‫א‬
 ٥٠٠٠


 ‫א‬‫א‬W
 E٨٠٠٠F  ٣٠٠٠


 ‫א‬‫א‬



 ‫א‬




 W‫א‬‫א‬

١٢٠٠٠


 ‫א‬



 ‫א‬



 ٣٠٠٠
 ‫א‬‫א‬W


E٤٠٠٠F
 ١٠٠٠
 ‫א‬‫א‬


١٤٦٠٠٠

٣٠٢٠٠٠

١٥٠٠٠٠

 ‫א‬
- ١٣٠ -
 ‫א‬

 ١٤٢
 ‫א‬
 ٢J 
 




١٠٠٠٠

 ‫א‬W

١٥٦٠٠٠


 ‫א‬

١٦٨٠٠٠


 ‫א‬‫א‬

E٢٠٠٠٠F


 ‫א‬W
E١٤٨٠٠٠F



 ‫א‬‫א‬
١٥٤٠٠٠



 ‫א‬




 ‫א‬W




 W‫א‬‫א‬


٣٢٠٠٠

 ‫א‬‫א‬

٣٢٠٠٠


 ‫א‬‫א‬




 W‫א‬‫א‬‫א‬‫א‬


٤٤٠٠٠

 ‫א‬‫א‬‫א‬


 ٧٠٠٠

 ‫א‬‫א‬

٥١٠٠٠


 ‫א‬‫א‬‫א‬‫א‬



 ‫א‬






E٨٣٠٠٠F

 ٧١٠٠٠

 ‫א‬

- ١٣١ -
 ‫א‬

 ١٤٢
 ‫א‬
 ٢J 
 


 ١٤٢٢L١٢L٣٠‫א‬‫א‬W




 W‫א‬
 W‫א‬‫א‬‫א‬

 ١٠٠٠٠٠
 ‫א‬

 ٦٧٠٠٠
 ‫א‬

 ٢٠٠٠٠
 ‫א‬
 ١٨٧٠٠٠

 ‫א‬‫א‬‫א‬

 W‫א‬‫א‬
 ٦٠٠٠٠

 ‫א‬‫א‬
 ٢٤٧٠٠٠

 ‫א‬








 W‫א‬
 W‫א‬‫א‬‫א‬

 ٥٥٠٠٠
 ‫א‬‫א‬

 ٧٠٠٠
 ‫א‬‫א‬

 ٢٠٠٠
 ‫א‬‫א‬‫א‬
 ٦٤٠٠٠






 ١٠٠٠٠٠

 ٨٣٠٠٠
 ‫א‬‫א‬‫א‬

 W‫א‬
 ‫א‬
 ‫א‬
 ١٨٣٠٠٠

 ‫א‬
 ٢٤٧٠٠٠

 ‫א‬‫א‬

- ١٣٢ -
 ‫א‬

 ١٤٢
 ‫א‬
 ٢J 
 


 W‫א‬‫א‬‫א‬W
 W‫א‬
‫ א‬ 
 ‫ א‬ ‫א‬
‫ א‬‫א‬
١٢L٣٠







 ‫א‬‫א‬L
١٢٠٠٠
 ?‫א‬?‫א‬L ١٢٠٠٠


 W‫א‬
‫ א‬

 ‫ א‬ ‫א‬
‫ א‬‫א‬
١٢L٣٠






 ?‫א‬?‫א‬L

٢٠٠٠٠
 ‫א‬‫א‬L ٢٠٠٠٠

 W‫א‬١L٤
‫ א‬

 ‫ א‬ ‫א‬  
‫ א‬‫א‬
١٢L٣٠



 ‫א‬‫א‬L




 
 ‫א‬L

١٥٠٠٠٠



 ‫א‬L
‫א‬‫א‬L
١٠٠٠٠
 ٥٠٠٠


 ‫א‬‫א‬L
 ٣٠٠٠


 ‫א‬‫א‬‫א‬L
٤٤٠٠٠


 ‫א‬‫א‬L
 ٧٠٠٠




 ‫א‬‫א‬L
٢٥١٠٠٠
٣٢٠٠٠
 W‫א‬‫א‬‫א‬٢L٤
- ١٣٣ -
 ‫א‬

 ١٤٢
 ‫א‬
 ٢J 
 

‫ א‬


 ‫ א‬ ‫א‬  
‫ א‬‫א‬
١٢L٣٠


 


 ‫א‬L
 ‫א‬‫א‬L


 ٣٠٠٠

 ‫א‬‫א‬L

 ١٠٠٠



 ‫א‬‫א‬L ٣١٤٠٠٠


٣١٠٠٠٠


 W‫א‬‫א‬L‫א‬
‫ א‬

١٢L٣٠

 ‫ א‬ ‫א‬  
‫ א‬‫א‬




 ‫א‬‫א‬L
 ‫א‬L

٧١٠٠٠
٧١٠٠٠


- ١٣٤ -
 ‫א‬

 ١٤٢
 ‫א‬
 ٢J 
 


 ‫א‬‫א‬
 W‫א‬‫א‬
 W‫א‬‫א‬
 CJ ٤
CJ ٣
CJ ٢
√J ١


 W‫א‬‫א‬
 W‫א‬
‫ א‬

 ٩L١

 ‫א‬
‫ א‬‫א‬

 ‫א‬‫א‬L
 ‫א‬L
 ‫א‬
 

 ٦٠٠٠
 ٦٠٠٠

 W‫א‬W 
‫ א‬

 ‫א‬
‫ א‬‫א‬
١٠L٣٠
 ‫א‬
 


 
 ‫א‬L


 ١٢٠٠



 ‫א‬L
 ‫א‬L

 ٨٠٠


 ‫א‬L






 ٣٣٠٠
 ٥٣٠٠

 W‫א‬‫א‬
 W‫א‬‫א‬
 CJ ٤
√J ٣
√J ٢
CJ ١

- ١٣٥ -
 ‫א‬

 ١٤٢
 ‫א‬
 ٢J 
 


 W‫א‬‫א‬

 W‫א‬W
 ‫א‬‫א‬
 ١٤٢٢٣٠
 ١٣٤٠٠٠

‫א‬‫א‬

 W
 ١٥٠٠٠

‫א‬‫א‬
 ١٤٩٠٠٠




 ‫א‬
 ١٢L٣٠


 W
 ٢٠٠٠٠

 
 E٢٠٠٠٠F

 ١٢٩٠٠٠

 E‫א‬F‫א‬‫א‬
 ١٢٠٠٠٠

 ‫א‬‫א‬‫א‬

 W



 ١٠٠٠٠

 ‫א‬
 ١٠٠٠٠


 ١٣٠٠٠٠


- ١٣٦ -
 ‫א‬

 ١٤٢
 ‫א‬
 ٢J 
 





 W
 ١٠٠٠
 E١٠٠٠F

 ١٢٩٠٠٠

 

 E‫א‬F‫א‬‫א‬
 W‫א‬‫א‬‫א‬W 
‫ א‬  
١٢L٣٠
‫א‬
‫א‬














 ‫א‬
 ‫א‬  
 ‫א‬L
١٠٠٠٠
 ‫א‬L

 L
١٠٠٠٠




 ‫א‬L  ١٠٠٠




- ١٣٧ -

١٠٠٠
 ‫א‬

 ١٤٢
 ‫א‬
 ٢J 
 


 W‫א‬‫א‬
 W‫א‬‫א‬
 W‫א‬‫א‬
 ‫א‬
 
 ‫א‬
‫ א‬‫א‬
١١L٢٣
 ‫א‬  


 



 ‫א‬‫א‬L





 ‫א‬L


٢١٠٠٠٠
٣٠٠٠٠
 ‫א‬‫א‬‫א‬L ٢٤٠٠٠٠

 ‫א‬‫א‬
 CJ ٥
CJ ٤
√J ٣
 W‫א‬‫א‬
√J ٢
CJ ١

 W‫א‬‫א‬
 W١٢L٣٠‫א‬‫א‬
‫ א‬

١٢L٣٠

 ‫ א‬ ‫א‬
‫ א‬‫א‬

 ‫א‬‫א‬L

 ‫א‬L
E١


٦٠٠٠
٦٠٠٠


- ١٣٨ -
 ‫א‬

 ١٤٢
 ‫א‬
 ٢J 
 


 W١٤٢٢L١٢L٣٠‫א‬
‫ א‬

 ‫ א‬ ‫א‬

‫ א‬‫א‬
١٢L٣٠


 ‫א‬‫א‬L

١٤١٠٠
 ‫א‬‫א‬L ١٤١٠٠


 W‫א‬‫א‬L
‫ א‬

 ‫ א‬ ‫א‬

‫ א‬‫א‬
١٢L٣٠



 ‫א‬‫א‬L

١٤١٠٠
 ‫א‬‫א‬L ١٤١٠٠



W‫א‬‫א‬‫א‬‫א‬
E٢
 W‫א‬
 CCCC

 ‫א‬
 CCCC

 ‫א‬W
 CCCC

 ‫א‬

 W‫א‬

 ‫א‬‫א‬

 ١٤١٠٠

 W‫א‬‫א‬
 W‫א‬‫א‬‫א‬


  ١٥٠٠٠٠
‫א‬‫א‬W E١٤١٠٠F
 ‫א‬ ١٣٥٩٠٠

- ١٣٩ -
 ‫א‬

 ١٤٢
 ‫א‬
 ٢J 
 



 ‫א‬‫א‬‫א‬
 CJ ٥
CJ ٤
√J ٣
 W‫א‬‫א‬
√J ٢
√J ١

‫ א‬

 ‫ א‬ ‫א‬
 ٥L١





?‫א‬‫א‬‫א‬?


 ‫א‬‫א‬L


 ?‫א‬‫א‬?
 ٨L١





‫ א‬‫א‬

٥L١٥


 ‫א‬‫א‬L

 ‫א‬L ٥٥٠٠٠
 W‫א‬‫א‬

٥٥٠٠٠


٥٥٠٠٠
 


 ‫א‬L

 ٢٠٠
 ‫א‬‫א‬L ٥٥٠٠٠
 ‫א‬L

 ‫א‬‫א‬L ٥٥٠٠٠
 ?‫א‬‫א‬?

٥٤٨٠٠



- ١٤٠ -
 ‫א‬

 ١٤٢
 ‫א‬
 ٢J 
 


 ‫א‬‫א‬
 CJ ٥
√J ٤
√J ٣
 W‫א‬‫א‬
CJ ٢
CJ ١

 W‫א‬‫א‬
W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K١
‫א‬‫ א‬‫א‬
‫א‬‫א‬
 ‫א‬
 ١٥٠
 ‫א‬١L١
 ٢٢٥٠
 ١٥ C
 ٨٠٠٠
 ٢٠ C
 ٤٠٠  
١L٢٠
 ١٢٥٠٠
 ٢٥ C
 ٥٠٠  
٨L٢٠
 ٦٠٠٠
٣٠ C
 ٢٠٠  
١١L٧
 ٢٨٧٥٠

 ١٢٥٠
 ‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫ א‬K٢
 
 ٢٨٧٥٠
 ١٢٥٠

 Z‫א‬‫א‬

 ٢٣Z




 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬J ‫א‬‫א‬‫א‬Z‫א‬‫א‬‫א‬‫א‬
 ٩٠٠J ١٢٥٠Z



 ٣٥٠Z



 ‫א‬‫א‬C‫א‬‫א‬‫א‬‫א‬Z‫א‬‫א‬
- ١٤١ -
 ‫א‬

 ١٤٢
 ‫א‬
 ٢J 
 


 ٢٣C٣٥٠Z


   ٨٠٥٠ Z



‫א‬‫א‬J ‫א‬‫א‬Z‫א‬‫א‬
 ٨٠٥٠J ٢٨٧٥٠Z
 
 ٢٠٧٠٠ Z








 W‫א‬‫א‬
 W‫א‬‫א‬E١
‫א‬‫ א‬‫א‬ C
‫א‬‫א‬
 ‫א‬
 ٦٠٠٠
٣٠ C
 ٢٠٠
 
١١L٧
 ٣٧٥٠
 ٢٥ C
 ١٥٠
 
٨L٢٠
 ٩٧٥٠

 ٣٠٠٠ ‫א‬‫א‬

 W‫א‬‫א‬
E٢
‫א‬‫א‬J ‫א‬‫א‬Z‫א‬‫א‬
 ٩٧٥٠J ٢٨٧٥٠Z
 ١٩٠٠٠Z








- ١٤٢ -
 ‫א‬

 ١٤٢
 ‫א‬
 ٢J 
 


 ‫א‬‫א‬
 CJ ٥
√J ٤
 W‫א‬‫א‬
CJ ٢
√J ١
CJ ٣

 W‫א‬‫א‬
‫א‬E١
 ‫א‬
 W‫א‬
 ‫א‬‫א‬

 Z
 ‫א‬


 ٣٠٠٠٠J ٣٣٠٠٠٠

 ‫א‬٣
 Z‫א‬
 ١٠٠٠٠٠


Z‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬
 
 

 ‫א‬
 ‫א‬
 ‫א‬
٢٣٠٠٠٠Z١٠٠٠٠٠J ٣٣٠٠٠٠
 ١٠٠٠٠٠
 ١٠٠٠٠٠
 ١
١٣٠٠٠٠Z٢٠٠٠٠٠J ٣٣٠٠٠٠
 ٢٠٠٠٠٠
 ١٠٠٠٠٠
 ٢
 ٣٠٠٠٠Z٣٠٠٠٠٠J ٣٣٠٠٠٠
 ٣٠٠٠٠٠
 ١٠٠٠٠٠
 ٣
 W‫א‬‫א‬
‫ א‬


 ‫ א‬ ‫א‬  
‫ א‬‫א‬







 ‫א‬‫א‬L

‫א‬‫א‬L ١٠٠٠٠٠
- ١٤٣ -
١٠٠٠٠٠

 ‫א‬

 ١٤٢
 ‫א‬
 ٢J 
 


 W‫א‬‫א‬‫א‬E٢
‫א‬E‫א‬F‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬
(-)
‫א‬‫א‬
‫א‬
‫א‬
 ‫א‬


‫א‬‫ א‬ ‫א‬

C
‫א‬‫ א‬ 
‫א‬
   ‫א‬
 ١٨٠٠٠٠
 ١٥٠٠٠٠٠
 ١٥٠٠٠٠
 ٦D٣
C  ٣٠٠٠٠٠
٣٣٠٠٠٠
 ١
 ٨٠٠٠٠
 ٢٥٠٠٠٠
 ١٠٠٠٠٠
٦D٢
C  ٣٠٠٠٠٠
٣٣٠٠٠٠
 ٢
 ٣٠٠٠٠
 ٣٠٠٠٠٠
 ٥٠٠٠٠
٦D١
C  ٣٠٠٠٠٠
٣٣٠٠٠٠
 ٣
 W‫א‬‫א‬‫א‬‫א‬‫א‬
‫ א‬




 ‫ א‬ ‫א‬  
‫ א‬‫א‬





 ‫א‬‫א‬L

‫א‬‫א‬L ١٥٠٠٠٠

- ١٤٤ -
١٥٠٠٠٠

 ‫א‬

 ١٤٢
 ‫א‬
 ٢J 
 


 ‫א‬‫א‬
 W‫א‬‫א‬
 CJ
√ J
√J
√J
√J
- ١٤٥ -
١
٢
٣
٤
٥
 ‫א‬‫א‬

 ١٤٢
 ‫א‬
 ٢J 
 

،‫א‬‫א‬،‫א‬‫א‬،W‫א‬،‫א‬،‫• א‬

 K١٤٠٧
،‫א‬‫א‬،‫א‬‫א‬،W‫א‬،‫א‬،‫• א‬
 K١٤١٣
١٤٠٨،‫א‬‫א‬،‫א‬‫א‬W‫א‬‫א‬،،، •
 K
١٤٢٠،‫א‬‫א‬،‫א‬‫א‬،‫א‬،‫א‬‫• א‬
،‫א‬‫א‬W
 ‫א‬F،‫א‬‫א‬W ‫א‬‫א‬،‫א‬ •




KE١٤١٥
W
 ‫א‬F، ‫א‬‫א‬W ‫א‬‫א‬،،
 ‫א‬‫א‬، •

KE١٤١٧،‫א‬‫א‬

W‫א‬‫א‬‫א‬
• Slater, Jeffrey, "College Accounting: a Practical Approach" ٧th ed,
(Prentice Hall, ١٩٩٨).
• Nikolai & Bazley, " Intermediate Accounting", ٨th ed, (South – Western
College Publishing, ٢٠٠٠)
- ١٤٦ -
‫א‬

 ١٤٢
 ‫א‬
 ٢J 
 

Purchases
 ‫א‬
Purchase Returns and Allowances
 ‫א‬‫א‬
Purchase Discount
 ‫א‬
Trade Discount
 ‫א‬‫א‬
Cash Discount
 ‫א‬‫א‬
Freight in Expenses
 ‫א‬
Net Purchases
‫א‬
Sales
‫א‬
Sales Returns and Allowances
 ‫א‬‫א‬
Sales Discount
‫א‬
Net Sales
‫א‬
Cost of Good Sold
‫א‬‫א‬
Petty Cash
‫א‬‫א‬
Reconciliation of Bank Statement
‫א‬
Trading Securities
 ‫א‬‫א‬‫א‬
Heldto-Maturity
‫א‬‫א‬‫א‬
Available-for-Sale
 ‫א‬‫א‬‫א‬
Account Receivable
Double Debts Allowance
Bad Debts
‫א‬‫א‬
 ‫א‬‫א‬
 ‫א‬‫א‬
Promissory Note
 ‫א‬‫א‬
Bill of Exchange
 ‫א‬
Perpetual Inventory
 ‫א‬‫א‬
Periodical Inventory
 ‫א‬‫א‬
- ١٤٧ -
‫א‬

 ١٤٢
 ‫א‬
 ٢J 
 

Specific Identification
 E‫א‬F‫א‬‫א‬
Average Cost
 ‫א‬‫א‬
First –in- First Out (FIFO)
 ‫א‬‫א‬
Last –in- First Out (LIFO)
Cost or Market Price Whichever is
Lower
Fixed Assets
 ‫א‬‫א‬‫א‬
 ‫א‬‫א‬
 ‫א‬‫א‬
Useful Life
 ‫א‬‫א‬
Salvage Value
 ‫א‬‫א‬
Depreciation Methods
 ‫א‬
Units-of- Output Method
Straight Line Method
Double Declining Balance
Sum-Of- the years Digits Method
 
‫א‬‫א‬‫א‬
‫א‬‫א‬
‫א‬‫א‬
 ‫א‬‫א‬‫א‬
Short -Term Liabilities
 ‫א‬‫א‬
Long -Term Liabilities
 ‫א‬‫א‬
Accounts Payable
 ‫א‬‫א‬
Notes Payable
 ‫א‬‫א‬
Returnable Deposits
 ‫א‬‫א‬‫א‬
Subsidiaries
 ‫א‬‫א‬

- ١٤٨ -
 ‫א‬

 ١٤٢
 ‫א‬
 ٢J 
 


‫א‬‫א‬
١ K K K K K K K K K K K K K K K K K K K K K K

W‫א‬‫א‬‫א‬
K‫א‬‫א‬> K K K K K K K K K K K K K K ‫א‬W‫א‬‫א‬
١٤ K K K K K K K K K K K K K K K K K K K K K K K K

٢٦ K K K K K K K K K K K K K K K K K K K K

‫א‬W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
‫א‬‫א‬
٣٩ K K K K K K K K K K K K K K K K K K K K K K K K K K
٤٠ K K K K K K K K K K


W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
٤٧ K K K K K K K K K K K K K K K K K K K K
٥٥ K K K K K K K K K K K K K K K K K K
‫א‬W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
 ‫א‬‫א‬
٦٠ K K K K K K K K K K K K K K K K K K K K K K K K K K K K K ‫א‬
‫א‬‫א‬‫א‬
٧٥ K K K K K K K K K K K K K K K K K K K K K K K K K K K
‫א‬‫א‬
٨٤ K K K K K K K K K K K K K K K K K K K K K K K K K K
‫א‬‫א‬
‫א‬‫א‬
‫א‬‫א‬
٩٨ K K K K K K K K K K K K K K K K K K K K K K K K K K K ‫א‬‫א‬
‫א‬‫א‬
١١٦ K K K K K K K K K K K K K K K K K K K K K K K

١٢٠ K K K K K K K K K K K K K K K K K K K
‫א‬W‫א‬‫א‬
‫א‬‫א‬W‫א‬‫א‬
 ١٢٧KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬
 ١٤٦KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬
١٤٧KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬












 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬E‫א‬F‫א‬‫א‬
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