تلجأ العديد من الشركات إلى استثمار جزء من أموالها في سوق الأوراق المالية متمثلة في السندات (Bonds) والأسهم (Stocks)، وهذا بغرض تحقيق أرباح رأس مالية سريعة تساعدها على توفير السيولة اللازمة كي تسير أعمالها بصورة مستمرة أو لغرض آخر وهو السيطرة على إحدى الشركات الأخرى عن طريق شراء حصة حاكمة فيها تزيد عن 50% من (Stocks) الخاصة بها حتى تكون لها الكلمة العليا في مجلس إداراتها واتخاذ قرارتها.
محاسبة الأوراق المالية القابلة للتداول
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Taught in Arabic
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There is 1 module in this course
ستزودك هذه الدورة باطلاع واسع ودقيق على مجموعة من المحاور المتعلقة بهذا الموضوع، مثل: تبيان المقصود بمصطلح "الاضمحلال"، شرح الفرق بين "الشراء بخصم" و"الشراء بعلاوة إصدار"، التعرف على كيفية تصنيف (Marketable Securities)، معرفة الطرق المحاسبية المستخدمة لتسجيل (Financial Investments)، استعراض أهم المصطلحات المالية المرتبطة بمفهوم الأوراق المالية (Marketable Securities)، توضيح دراسة الأوراق المالية والتعرف على أهميتها كأدوات مالية وكيفية التعامل معها محاسبياً.
What's included
12 videos1 reading6 assignments1 discussion prompt
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The University of Sydney
Coursera Project Network
Coursera Project Network
Alfaisal University | KLD
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