6.4 إجراءات الإقفال الشهري1.يتم حفظ

6.4 إجراءات الإقفال الشهري1.يتم حفظ سجلات الأستاذ وسجالت العمليات التي يستخدمها نظام الحاسب الألي قبل عمليات إقفال الحسابات الشهرية.2. يتم طباعة كشوف حسابات العملاء والموردين قبل الإقفال الشهري للحسابات.3. يتم طباعة ميزان مراجعة يحتوي على جميع أرصدة حسابات الأستاذ العام وإجماليات الحركة المدينة والدائنة لكل حساب.4. يتم طباعة التقارير التحليلية الخاصة بالمبيعات والمشتريات والمخزون والنقد وغيرها من التقارير التي تقدم للإدارة.5. لإصدار تقارير مالية غير مدققة ، يجب إجراء قيود تسويات للمصروفات المقدمة والمستحقة وغيرها من التسويات المرتبطة بالإقفالات الشهرية.6. على رئيس الحسابات تقديم التقارير المالية غير المدققة عن الفترات للمدير المالي ومدير عام الشركة لمناقشة مؤشراتها المختلفة معه.7. يقوم المدير المالي بمناقشة التقارير المالية غير المدققة عن الفترات مع مدير عام الشركة واستعراض مؤشراتها المختلفة تمهيدا لإستصدار قرارات تصحيحة إذا ما دعت الحاجة.

النتائج (الإنجليزية) 1:

6.4 Closing Procedures Monthly
1.eetm keeping records professor and records of operations used by the computer system before the closure of the operations of the monthly accounts.
2. Print statements are customers and suppliers accounts before the monthly closing of accounts.
3. Review the balance is printed contains all the accounts of the general ledger balances and totals city movement and payable for each account.
4. The print analytical reports on sales, procurement, inventory, cash and other reports submitted to management.
5. for the issuance of non - audited financial reports, you must make adjustments to the restrictions provided and expenses accrued and other adjustments associated with the monthly Balaqda.
6. Chairman of the accounts of financial reporting periods unaudited financial director and general manager of the company to discuss the various indicators with him.
7. The Chief Financial Officer to discuss the financial reports unaudited periods with the general manager of the company and review of various indicators in preparation for the issuance of corrective decisions if the need arises.

النتائج (الإنجليزية) 2:

6.4 Monthly closing procedures
1. The records of the professor and the records of the processes used by the computer system are saved before the monthly account closings.
2. Customer and supplier statements are printed before the monthly closing of accounts.
3. A audit balance containing all the balances of the General Professor's accounts and the transaction totals received and credited to each account is printed.
4. Analytical reports on sales, purchases, inventory, cash and other reports submitted to management are printed.
5. To issue unaudited financial reports, adjustment restrictions must be made for upfront and outstanding expenses and other adjustments associated with monthly closings.
6. The Head of Accounts should submit unaudited financial reports on periods to the CFO and the General Manager of the company to discuss its various indicators with him.
7. The CFO will discuss the unaudited financial reports for periods with the General Manager of the company and review its various indicators in preparation for the issue of corrective decisions if needed.

النتائج (الإنجليزية) 3:

6.4 monthly closing procedure
1、 Ledger records are kept and recorded by the computer system using operations that are settled on a monthly basis.
Second. Customer and supplier reports are printed on a monthly basis.
Three. The balance sheet audit print contains all balances of the general ledger and city and creditor traffic aesthetics for each account.
Four. Analysis reports print sales, purchasing, inventory, cash and other management reports.
Five. For the issuance of unaudited financial statements, the adjustment limits must be submitted for expenses, receivables and other adjustments related to monthly settlement.
Six. The auditor general shall submit the unaudited financial report to the CFO and the general manager of the company to discuss their indicators.
Seven. The CFO discusses the unaudited financial reporting period with the company's general manager and reviews its indicators to make corrective decisions when necessary.