Ali Al-obaidi

Al-Nahrain University · Accounting Control Dep.

المبادئ والفروض المحاسبية البنية الاساسية للاطار النظري للمحاسبة

This study seeking to identify the relationship between the quality level of auditing evidence and the effectiveness of accounting information system. Study based on main hypothesis that state diagnosing and analyzing the most important factors that can effect on quality level of audit evidence that are collected before starting the tasks of audit...

النظرية المحاسبية مقابل النظريات العلمية

1. ‫انُ‬ ‫بًصطهح‬ ‫َعُي‬ ‫يارا‬ ‫خاصت؟‬ ‫بصىسة‬ ‫انًحاسبيت‬ ‫وانُظشيت‬ ‫عايت‬ ‫بصىسة‬ ‫ظشيت‬ 2. ‫طبيعت‬ ‫ياهي‬ ‫انًحاسبيت‬ ‫وانًًاسساث‬ ‫انًحاسبيت‬ ‫انُظشيت‬ ‫بيٍ‬ ‫انعالقت‬ ‫؟‬ 3. ‫ياهي‬ ‫انًحاسبت‬ ‫نُظشيت‬ ‫األساسيت‬ ‫انعُاصش‬ ‫؟‬ 4. ‫انًحاسبيت‬ ‫انُظشيت‬ ‫واهذاف‬ ‫دوس‬ ‫ياهى‬ ‫؟‬ 5. ‫انًختهفت؟‬ ‫انضيُيت‬ ‫انفتشاث‬ ‫عبش‬ ‫انًحاسبيت‬ ‫انُظشيت‬ ‫تط...

This textbook is written as information guide to provide graduate and Master level students background information related to Accounting and Finance. The text is written on the assumption that, students in the Republic of Iraq have limited knowledge on the principles of modern business and the basic elements which would enable personal and professi...

This textbook is written as straightforward reference resource for students in an accounting science program using first - hand knowledge of today's students in order to provide students with appropriate background information regarding accounting skills for undergraduate, graduate and master level programs. The textbook is written on the assumptio...

The study aims to diagnose and clarify the role of audit evidence in assessing the efficiency and effectiveness of the accounting information system for the entities subject to audit. The study was based on a main hypothesis that states the adoption of the external auditor to obtain an integrated and comprehensive set of evidence in accordance with...

The study aimed to clarify the nature of the relationship between the practice of studying and analyzing the challenges associated with collecting auditing evidence and the quality level of the external auditor's performance. This study was based on a hypothesis that states that the careful analysis of these challenges will facilitate the task of t...

مجموعة متنوعة من الاسئلة لمادة النظرية المحاسبية - الفصل الاول العام الدراسي 2021 -2022

This textbook is written as information guide to provide graduate and Master level students background information related to Accounting and Finance. The text is written on the assumption that, students in the Republic of Iraq have limited knowledge on the principles of modern business and the basic elements which would enable personal and professi...

Accounting Skills Towards Improving the Accounting Performance

Manager Skills the Basis For The Survival of Business

an overview of bookkeeping

accounting as information system

a more detailed definition of the bank can be provided that involves several aspects:  It's a financial institution where individuals, companies, charities, government departments, and other entities can deposit and borrow money.  It's a financial intermediary that safeguarding, transferring, exchanging, lending of money, accepts deposits and cha...

The word "Market" has been derived from the Latin word "Mercatus" which means to trade, merchandise or a place where business is transacted. In ordinary language, we mean by market a particular place where there is a crowd of shops and where a large number of buyers and sellers assemble to buy and sell goods. For example, if the buyers and sellers...

what is a business

النظرية المحاسبية مجموعة الاسئلة الثانية - العام 2020 -2021

مجموعة الاسئلة الاولى للعام 2020 -2021

مجموعة الاسئلة الاولى للعام 2020 -2021

النظرية المحاسبية مجموعة المحاضرات من 1 الى 4

الفصل الاول - النظرية المحاسبية - المفهوم والمعنى (ن)

Accounting information is considered as a resource for business organizations like other business resources and plays a key role in modern economics. For any business organization that needs to perform a variety of tasks and is essential to the survival of contemporary business organizations, it has become important because it can help business han...

The study aimed to study and diagnose the nature of the relationship between accounting education practices and the process of developing the level of accounting culture for universities output. The study was based on a main hypothesis that states the existence of advanced accounting educational practices at the theoretical & practical level and pr...

This study examined and tested the relationship between the cost reduction process and the practice of evaluation performance. The Iraqi company for the manufacture and marketing of dates was selected as a study sample and respondents represented a range of accountants and specialists through the adoption of the survey and the formulation of questi...

This article deals with the major problems faced by the local accounting personnel in the Republic of Iraq, which hinder the process of developing the accounting profession. It mainly contributes to the provision of an integrated theoretical and practical framework that fulfils the main objective of the article. It is represented by diagnosing and...

This chapter explains the main skills required by an effective accounting who serving with business organizations

CERTIFICATE OF EDITORIAL MEMBERSHIP

Editorial team membership

This paper summarizing the most questions related to chapter one ( accounting readings in English)

appointment as advisory member

مجوعة من الاسئلة التي تمثل خلاصة الفصل الاول للنظرية المحاسبية

A group of questions that summarizing the output of chapter one for the textbook entitled (fundamentals of financial accounting )

A group of questions that summarizing the output of chapter one for the textbook entitled (fundamentals of financial accounting )

تهدف هذه المجموعة الى تلخيص سلسلة من الاسئلة تتعلق بالفصول التي تم تدريسها للطلبة لمادة النظرية المحاسبية

generally accepted Accounting principles are more than just a set of rules, and as we indicated previously in the previous paragraph that they refer to a common and wide set of comprehensive guidelines followed when preparing financial reports for all companies in a particular country to ensure consistency between those companies as well as ensurin...

Although the primary role of an certified public accountant as an auditor is to ensure that the company's financial statements are presented fairly and accurately, he must also ensure that company adheres to generally accepted accounting principles.It clear that the generally accepted accounting principles guidelines is considered very technical ex...

Without regulatory standards, companies will be free to provide financial information in any form that suits their needs. By strictly delegating these companies to financial recognition and reporting practices, investors can easily be misled. On the other hand, the presence of a set of concepts, objectives and standards can be considered as a measu...

ABSTRACT The development that occurred in the activities of business organizations recently and continuous complexity facing these organizations, led to appeared a set of challenges for these organizations, the most important of which is the testing of ability for these companies to formulating and building an effective and useful accounting inform...

This chapter aims to explain the concept of accounting theory and it roles to fulfill the requirements of users, in addition to analyzing the development steps of accounting theory up to the present day.

ABSTRACT This study tested the relationship between the total cost and expected benefits to the project that proposed by top management of company selected. It was based on a key hypothesis that states, the outcome of proper and accurate analysis of the cost-benefit relationship can be considered as an indicator that can be used to assess the fina...

ABSTRACT This study tested the relationship between the total cost and expected benefits to the project that proposed by top management of company selected. It was based on a key hypothesis that states, the outcome of proper and accurate analysis of the cost-benefit relationship can be considered as an indicator that can be used to assess the fina...

ABSTRACT This study tested the relationship between the total cost and expected benefits to the project that proposed by top management of company selected. It was based on a key hypothesis that states, the outcome of proper and accurate analysis of the cost-benefit relationship can be considered as an indicator that can be used to assess the fina...

marketing activities is considered very important to the Business Organizations and essential part of total activities because almost organizations can not earn had target depend on production only but it can make that depend on marketing has goods in the correct way .Therefore this study pursued the importance from the importance of marketing and...

ABSTRACT In recent years, there have been occurred a fundamental changes in the development of world markets related to economic and technological developments. These developments caused a significant expansion in the volume of activities of economic entities in Iraq, helped to form a large companies, separate management from owners and increase co...

Abstract This study dealt with "the strategic analysis of operating income". The public company of textile industries, "the textile factory of Hilla" was selected as a sample for the research. The study concerned with two main variables, they are: strategic analysis and operating income. The study used one of the total strategic analysis tools, i...

About this book This textbook has been written according to first - hand knowledge of today's students in order to provide them with sufficient background information about the accounting science in basic and intermediate level. The textbook is written on the assumption that, the students have limited knowledge on principles of accounting. To achie...

Abstract This study dealt with "the strategic analysis of operating income". The public company of textile industries, "the textile factory of Hilla" was selected as a sample for the research. The study concerned with two main variables, they are: strategic analysis and operating income. The study used one of the total strategic analysis tools, i...

Fundamentals Of FINANCIAL ACCOUNTING - (FOR BASIC AND INTERMEDIATE LEVEL) - Concepts and Applications - With Questions & their Solutions Authors DR. ALI QASIM HASAN AL- OBAIDI Publication date : 2019 first edition Pages : 228 Publisher ISBN 978-9922-619-71-2 - طباعة ونشر وتوزيع - مؤسسة ثائر العصامي - بغداد شارع المتنبي

Abstract Total quality costs considered an essential part of the total costs of final product and their importance no less than that of the industrial, marketing, and administration costs of the final product. Because most of industrial corporation do not achieve their goals just by production but through presenting a product of high quality and su...

For accounting information to be useful, there must be mutual correlation between mangers skills and the information they depend on it in order to promoting thier duties. This connection represents the fundamental qualities of accounting information that used to help various users to distinguish between useful information from less useful informati...

Accounting information is used for both internal and external purposes. To be useful the accounting information must possess some advantages that give utility and value to the information presented in the fi nancial statements and help the business organizations to achieve its goals properly. Али Касим Хасан Аль-Обайди, аспирант кафедры бухгалтерск...

. Accounting plays a significant role in the world of business, through its contributing to obtaining information, required by several groups of people called users of accounting information. This article is focused on the classification of users of accounting information on the outlining 1