Debit & Credit - مدين و دائن ✍
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This document contains accounting equations for calculating assets. It shows that assets equal liabilities plus owner's equity. It also provides expanded equations that include owner's capital, drawings, revenues, and expenses. Debits and credits are identified for each term in the equations. The document concludes by identifying how debits and credits change when values increase or decrease.
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Debit & Credit - مدين و دائن ✍
- 1. @Anas Abdussalam اﻷﺻـــﻮل=اﻣﺎتﺰاﻻﻟﺘ+اﻟـﻤـــــﻠـــﻜـــﻴـﺔ ﺣـــــﻘـــــﻮق اﻷﺻـــﻮل=اﻣﺎتﺰاﻻﻟﺘ+اﳌﺎل رأس–اﳌﺴﺤﻮﺑﺎت+اداتﺮاﻹﻳ–اﳌﴫوﻓﺎت ﻣﺪﻳﻦ + داﺋﻦ – ﻣﺪﻳﻦ – داﺋﻦ + ﻣﺪﻳﻦ – داﺋﻦ + ﻣﺪﻳﻦ + داﺋﻦ – ﻣﺪﻳﻦ – داﺋﻦ + ﻣﺪﻳﻦ + داﺋﻦ – اﻷﺻـــﻮل+اﳌﺴﺤﻮﺑﺎت+اﳌﴫوﻓﺎت=اﻣﺎتﺰاﻻﻟﺘ+اﳌﺎل رأس+اداتﺮاﻹﻳ ﻣﺪﻳﻦ + داﺋﻦ – ﻣﺪﻳﻦ + داﺋﻦ – ﻣﺪﻳﻦ + داﺋﻦ – ﻣﺪﻳﻦ – داﺋﻦ + ﻣﺪﻳﻦ – داﺋﻦ + ﻣﺪﻳﻦ – داﺋﻦ + ﻣﺪﻳﻦ ﺑﺎﻟﺰﻳﺎدة داﺋﻦ ﺑﺎﻟﻨﻘﺺ ﻣﺪﻳﻦ ﺑﺎﻟﻨﻘﺺ داﺋﻦ ﺑﺎﻟﺰﻳﺎدة Assets = Liabilities + Owner’s Equity Assets = Liabilities + Owner’s Capital – Owner’s Drawings + Revenues – Expenses Dr. + Cr. – Dr. – Cr. + Dr. – Cr. + Dr. + Cr. – Dr. – Cr. + Dr. + Cr. – Assets + Owner’s Drawings + Expenses = Liabilities + Owner’s Capital + Revenues Dr. + Cr. – Dr. + Cr. – Dr. + Cr. – Dr. – Cr. + Dr. – Cr. + Dr. – Cr. + Debit for increase Credit for decrease Debit for decrease Credit for increase