6.2 إجراءات الإقفال السنوي1.يتم إقف

6.2 إجراءات الإقفال السنوي1.يتم إقفال واستخراج نتائج الأعمال للشركة بإشراف المدير المالي وبالتعاون مع رئيس الحسابات.2. يتم حفظ سجلات الأستاذ وسجلات العمليات التي يستخدمها نظام الحاسب الألي قبل البدء في عمليات إقفال الحسابات السنوية.3. يتم في نهاية السنة المالية إعداد قيود التسويات المختلفة التي تشمل:أ- إستهلاك الأصول الثابتةب- تكوين المخصصات المختلفةج- قيود المصروفات المستحقة غير المدفوعةد- قيود الإيرادات المستحقة غير المقبوضةه- قيود المصروفات المقدمة4. يتم في شهر نوفمبر وديسمبر من كل عام تكوين لجان لجرد الأصول الثابتة ومستودعات الشركة وإثبات عملية الجرد في كشوف الجرد واثبات الفروق إن وجدت.5. يصدر في خلال شهر نوفمبر وديسمبر من السنة المالية قرار من المدير المالي والمدير العام يتناول تعيين لجان الجرد المختلفة وتحديد أعضائها.

النتائج (الإنجليزية) 1:

6.2 Annual closing procedures
1.eetm closure and extraction of business results of the company under the supervision of Chief Financial Officer and in cooperation with the head of accounts.
2. Records are saved professor and records of operations used by automated computer system before starting the operations of the closing of the annual accounts.
3. At the end of the fiscal year , the preparation of various settlements that include restrictions: (
a) Depreciation of fixed assets (
b ) the composition of various provisions (
c ) Expenses restrictions due to unpaid
D revenues due unreceived restrictions (
e ) expenditure restrictions provided
4. It is in the month of November and December of each year , the composition of the committees of the inventory of fixed assets and warehouses and the company demonstrate the inventory in the payroll and inventory differences prove if any.
5. issued during the month of November and December of the fiscal year, the decision of the Chief Financial Officer and Director General of dealing with the appointment of the committees of the various inventory and identify its members.

النتائج (الإنجليزية) 2:

6.2 Annual closing procedures
1. The results of the company's business results are closed and extracted under the supervision of the CFO and in cooperation with the head of accounts.
2. Professor's records and process records used by the computer system are saved before annual account closings begin.
3. At the end of the fiscal year, various settlement restrictions are prepared, including:
A. Depreciation of fixed assets
B- The composition of the various allocations
C. Unpaid expense restrictions
D. Unreceived accrued income restrictions
E. Expense restrictions provided
4. In November and December each year, committees are formed to inventory fixed assets and company warehouses, prove the inventory process in the inventory and prove the differences, if any.
5. During November and December of the fiscal year, a decision will be issued by the CFO and the General Manager dealing with the appointment of various inventory committees and the identification of their members.

النتائج (الإنجليزية) 3:

6.2 annual closing procedure
One is to close and extract business results under the supervision of the company's chief financial officer and cooperate with the auditor general.
Second. Ledger records and operation records are kept by the computer system at the beginning of the annual settlement.
Three. At the end of the financial year, restrictions on various adjustments include:
Depreciation of fixed assets
Configure different configurations
Restrictions on unpaid fees
Restrictions on uncollected income
Fee limit provided
Four. In November and December, the annual fixed assets inventory Committee and the company's warehouse are formed, and the inventory list in the inventory process is proved if there is any difference.
Five. Decisions of the CFO and general manager for the fiscal year, published in November and December, address the appointment of various inventory committees and the identification of members.