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(9/ '3*E'9C DDE-'61) HEF'B4) E-*HJ'*G'  JF(:J 'F *CHF EDE'K ('D#*J: *91JA E-'3() 'D*C'DJA #G/'A E-'3() 'D*C'DJA #H,G 'D4(G (JF 'DE-'3() 'DE'DJ) HE-'3() 'D*C'DJA 'DA1B (JF 'D*CDA) H'DE51HA H'D.3'1) 'D*(HJ('* 'DE.*DA) DD*C'DJA JWPP"  h$ 'DEB/E) 8G1* E-'3() 'D*C'DJA F*J,) 'DB5H1 D/J 'DE-'3() 'DE'DJ) AJ *HAJ1 'DE9DHE'* 'D61H1J) DE3'9/*G %/'1) 'DH-/'* 'D'B*5'/J) (.'5) 'DH-/'* 'D5F'9J)) 9DI '*.'0 'DB1'1'* 'D3DJE) 'DE*9DB) (9EDJ'*G' 'DE*9//) E+D 'D41'! #H 'D@*#,J1 #H 'D5F9 H'D%F*', H'D*H2J9... 'D..:  r*91JA E-'3() 'D*C'DJA The definition of Cost Accounting .:"(,# GJ F8'E E-'3(J JHA1 'DE9DHE'* 'DD'2E) D#:1'6 'D*.7J7 H'D1B'() H'*.'0 'DB1'1'* H*-/J/ *CDA) 'DEF*, #H 'DF4'7.0rl"$"$ ld'G/'A E-'3() 'D*C'DJA Cost Accounting Objectives 43-(, *G/A E-'3() 'D*C'DJA %DI *-BJB E,EH9) EF 'D#G/'A  #GEG' 'D'*J: BJ'3 *CDA) 'DEF*, 3H'! C'F 3D9) #H ./E). *BJJE 'DE.2HF 'D*'E H:J1 'D*'E #HD ".1 'DA*1). 'DE3'9/) AJ '*.'0 'D9/J/ EF 'DB1'1'* E+D B1'1'* 'D*39J1. 'DE3'9/) AJ 'D*.7J7 H'D1B'(). *:CZZ 0 'DA1HB (JF 'DE-'3() 'DE'DJ) HE-'3() 'D*C'DJA The Differences between Financial Accounting and Cost Accounting2n--@ ,A *H,/ (96 #H,G 'D'.*D'A (JF E.1,'* 'DE-'3() 'DE'DJ) HE.1,'* E-'3() 'D*C'DJA  H'DE*E+D) ('D*B'1J1 'D*J *9/G' CD H'-/) EFGE'  **D.5 ('D#*J: * 2Z 1<+ 0 \*B'1J1 'DE-'3() 'DE'DJ) 9'E) DDE3*./EJF .'1, 'DEF4#) *9/ 9F 'D41C) CCD *9/ E1) CD 3F) H#-J'F' CD 1(9 3F) %,E'DJ) E'DJ) D' *3*F/ 9DI A1H9 'D9DHE 'D#.1I *'1J.J) *3*F/ 9DI 'DE('/& 'DE-'3(J) 'DE*9'1A 9DJG' H'DE9'JJ1 'DE-'3(J) 'D3'&/) 3H'! 'DE-DJ) #H 'D/HDJ) ED2E) B'FHF' #C+1 EH6H9J) #C+1 /B) H'BD E1HF)BUG !^   *B'1J1 E-'3() 'D*C'DJA .'5) DDE3*./EJF /'.D 'DEF4#) *9/ 9F A1H9 H#B3'E HEF*,'* 'D41C) *9/ CDE' /9* 'D-',) *A5JDJ) E'DJ) #H :J1 E'DJ) *3*F/ 9DI A1H9 'D9DHE 'D#.1I *3*F/ %DI 'DE'6J DDE3*B(D D' *3*F/ 9DI 'DE('/& 'DE-'3(J) 'DE*9'1A 9DJG' HD' 9DJ 'DE9'JJ1 'DE-'3(J) 'D3'&/) 3H'! 'DE-DJ) #H 'D/HDJ) :J1 ED2E) 'BD EH6H9J) 'BD /B) H#C+1 E1HF) *Z" M" b  \  h   0bc #H,G 'D4(G (JF 'DE-'3() 'DE'DJ) HE-'3() 'D*C'DJA The Similarities between Financial Accounting and Cost Accounting(t-2B,0B CDGE' J9/ F8'E DDE9DHE'* 'DE-'3(J). CDGE' JHA1 *B'1J1 HBH'&E E'DJ) *3'9/ AJ '*.'0 'DB1'1'*. * D  \!9- 0 'DA1B (JF 'D*CDA) H'DE51HA H'D.3'1) The Differences between Cost, Expense, and Loss(T-$0 #0 'D*CDA): GJ CD E' J6-I (G EB'(D 'D-5HD 9DI ./E) #H EFA9) 61H1J) D*-BJB #G/'A 'DE41H9  H J7DB 9DJG' ('D#5D . 'DE51HA: GH 'D,2! 'DE3*FA/ EF 'D*CDA) HJB'(DG 9'&/ E9JF. 'D.3'1): GJ CD E' J6-I (G /HF EB'(D  H*CHF F*J,) D#-/'+ D' JECF *HB9G'. *8G1 'D*C'DJA :J1 'DE3*FA/) C#5HD AJ 'DEJ2'FJ) 'D9EHEJ) DDHBHA 9DI 'DE1C2 'DE'DJ AJ FG'J) A*1) E-//)  (JFE' *8G1 'DE5'1JA AJ B'&E) 'D/.D DEB'1F*G' ('D%J1'/'* H'D*H5D 'DI 5'AJ 1(- 'H 5'AJ .3'1) D*DC 'DA*1). *P P [2? \    "  0 L*(HJ('* 'D*C'DJA Cost Classifications @'-  0  04'D*(HJ( 'D7(J9J ('D#3'3J) DD*C'DJA: 'DEH'/ 'D',H1 'DE51HA'* ( 'D./E'*) 'D'.1I 'D*(HJ( -3( 'D9D'B) (H-/) 'DF4'7 *C'DJA E('41) *C'DJA :J1 E('41) * %Z+Z!ZhZ#) e $#AE 0  0L*(HJ('* 'D*C'DJA Cost Classifications @'-  0  044'D*(HJ( -3( 'D9D'B) (H8'&A 'DE41H9 ('D*(HJ( 'DH8JAJ) *C'DJA 5F'9J) (%F*',J)) *C'DJA *3HJBJ) H(J9JG *C'DJA %/'1J) H9EHEJ) *(HJ( 'D*C'DJA %DI %,E'DJ 'D*CDA) HE*H37 'D*CDA) DDH-/) *C'DJA %,E'DJ) *C'DJA 'DH-/) * 5D8j4D8e x7 I! 0  0L*(HJ('* 'D*C'DJA Cost Classifications @'-  0  04'D*(HJ( -3( %EC'FJ) 'D1B'() H'D3J71) H'D*-CE AJ 9F51 'D*CDA) *C'DJA JECF 'D*-CE AJG' *C'DJA D' JECF 'D*-CE AJG' 'D*(HJ( -3( 'D9D'B) ('DB1'1 *C'DJA E1*(7) ('DB1'1 (ED'&E)) *C'DJA :J1 E1*(7) ('DB1'1 (:J1 ED'&E)) 'D*(HJ( -3( 'D9D'B) (-,E 'DF4'7 *C'DJA +'(*) *C'DJA E*:J1) *C'DJA 4(G +'(*) *C'DJA 4(G E*:J1) * =P3PPFP PP<2E <0C$ 0su  0uw$GF'C E,EH9) EF 'D71B *3*./E DDA5D (JF 'D*C'DJA 'DE*:J1) H'D*C'DJA 'D+'(*) .....#C+1G' 4JH9' GJ  71JB) 'D-/ 'D#9DI H'D-/ 'D#/FI **D.5 .7H'*G' ('D#*J: *C'DJA 'D-/ 'D#9DI  *C'DJA 'D-/ 'D#/FI #HD': E9/D 'D*:J1 DDH-/) = @@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@ H-/'* 'D-/ 'D#9DI  H-/'* 'D-/ 'D#/FI +'FJ': 'D*C'DJA 'DE*:J1) = E9/D 'D*:J1 DDH-/) 9// 'DH-/'* +'D+': 'D*C'DJA 'D+'(*) = %,E'DJ 'D*C'DJA  'D*C'DJA 'DE*:J1) * _& &3&)&&&T&'&&z&( ( (  (J)T&== & 0 0 E+'D 1 Example 14-  0 jAJE' JDJ (J'F'* *C'DJA 'D9E'D) 'D5F'9J) :J1 'DE('41) H3'9'* /H1'F 'D"D'* 'D.'5) AJ 'D41C) 9F 'DA*1) EF 4G17-12 FG'J) 'D3F): * "P 0{8 0'D-D SOLUTION @-(   *C'DJA 'D-/ 'D#9DI = 54000 H-/'*G' = 9200 *C'DJA 'D-/ 'D#/FI = 17000 H-/'*G' = 1800 54000 17000 37000 1- E9/D 'D*:J1 DDH-/) = @@@@@@@@@@@@@@@@@@@@@@@@@@@@@@ = @@@@@@@@@@@@@@@@@@@@@@ = 5 H-/)/ /JF'1 9200 1800 7400 2- 'D*C'DJA 'DE*:J1) = E9/D 'D*:J1 DDH-/) 9// 'DH-/'* = 5 6000 = 3000 3- 'D*C'DJA 'D+'(*) = %,E'DJ 'D*C'DJA  'D*C'DJA 'DE*:J1) = 38000 - 3000 = 8000 *<IP6 }2  " 0GH E+'D 2 Example 24-  0 AJE' JDJ (96 (J'F'* 'D*C'DJA D#-/ 'DE$33'* 'D5F'9J) 9F 4G1J C'FHF 'D+'FJ H4('7 : *  TQ <P' 0QR'D-D SOLUTION @-(   F 'D*C'DJA 'DE*:J1) 'D*CDA) 'DE*:J1) DDH-/) =@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@ 9// 'DH-/'* 600 900 #HD': EH'/ E('41)= @@@@@@@@@@@@@@@@@@@ = @@@@@@@@@@@@@@ = 3 /JF'1 DDH-/) 200 300 *C'DJA 'D-/ 'D#9DI - *C'DJA 'D-/ 'D'/FI 'D*CDA) 'DE.*D7) =@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@ H-/'* 'D-/ 'D#9DI - H-/'* 'D-/ 'D'/FI 700  500 +'FJ': E5'1JA CG1('! = @@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@ = 0.2 /JF'1 DDH-/) 3000  2000 4000 6000 +'D+': #,H1 E('41) = @@@@@@@@@@@@@ = @@@@@@@@@@@@@@@@@@ = 2 /JF'1 DDH-/) 2000 3000 * X&& &+mF:$#"m<`) 0 1000 750 250 1'(9': E5'1JA 'D5J'F) = @@@@@@@@@@@@@@@@@@@@@@@@ = @@@@@@@@@@@@@@@@@ = 0.25 /JF'1 DDH-/) 3000- 2000 1000 1500 - 1200 .'E3': E5'1JA #.1I = @@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@ = 3  0 /JF'1 DDH-/) 3000  2000 15100 - 12050 3050 3'/3': 'D%,E'DJ = @@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@ = @@@@@@@@@@@@@@@@ = 3.05 /JF'1 DDH-/) 3000 - 2000 1000 'D*C'DJA 'DE*:J1) ( C'FHF 'D+'FJ ) = 2000 3 05 = 6100 'D*C'DJA 'D+'(*) = 12050  6100 =0 595 D*C'DJA 'DE*:J1) ( 4('7 ) = 3000 3.05 = 9150 'D*C'DJA 'D+'(*) = 15100 - 9150 = 5950 'D*C'DJA 'D+'(*)( '0'1 ) = 5950 *>li&& & \# }$B3* 0jk "'D.D'5) SUMMARY >-     ,  (/#* G0G 'DE-'61) (*F'HD EAGHE E-'3() 'D*C'DJA H#GEJ*G' H#G/'AG'  +E #H,G 'D4(G H'D'.*D'A (JF 'DE-'3() 'DE'DJ) HE-'3() 'D*C'DJA  HEF +E 'DA1B (JF EA'GJE 'D*CDA) H'DE51HA H'D.3'1)  H#.J1K' *E *F'HD 'D*(HJ('* 'DE.*DA) DD*C'DJA  E9 '97'! 'E+D) *7(JBJ). AI 6H! 'D916 'D3'(B  *H5DF' %DI #F E-'3() 'D*C'DJA GJ F8'E E-'3(J JHA1 E9DHE'* D' *HA1G' 'DE-'3() 'DE'DJ)  D'2E) D#:1'6 'D*.7J7 H'D1B'() H'*.'0 'DB1'1'* H*-/J/ *CDA) 'DEF*, #H 'DF4'7. H(G0' J*-*E 9DI 'DE-'3(JF #F J9*E/H' 9DJ E-'3() 'D*C'DJA (,'F( 'DE-'3() 'DE'DJ) ('DE-'3() 'D#E) AJ *HAJ1 'DE9DHE'* 'D61H1J) D*14J/ 9EDJ) '*.'0 'DB1'1'*. \QPq4 &36 M  !>B'&E) E1',9 'DE-'61) Reference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'FH'1 'DGF/'HJ6 G[!G[!H , 0޽h ? fp=WO___PPT10/..f9Y_+D' = @B D' = @BA?%,( < +O%,( < +D' =%(D' =%(D9' =4@BBBB%(D' =/u8CC*Q3> Br<*,+  0 4(  4X 4 C T   \ 4 S \T 0  \  H 4 0޽h ? 3380___PPT10.^grP h "!b(p%-,`27=3CL| 6Oqn&H($1Oh+'0T hp   $ 0<D4 The Nature of Cost Accounting anwar abbasBusiness PlanAhmad40Microsoft Office PowerPoint@@d@B(siGSg  )'    """)))UUUMMMBBB999|PP3f333f3333f3ffffff3f̙3ff333f333333333f33333333f33f3ff3f3f3f3333f33̙33333f333333f3333f3ffffff3f33ff3f3f3f3fff3ffffffffff3ffff̙fff3fffff3fff333f3f3ff3ff33f̙̙3̙ff̙̙̙3f̙3f333f3333f3ffffff3f̙3f3f3f333f3333f3ffffff3f̙3f3ffffffffff!___www4'A x(xKʦ """)))UUUMMMBBB999|PP3f3333f333ff3fffff3f3f̙f3333f3333333333f3333333f3f33ff3f3f3f3333f3333333f3̙33333f333ff3ffffff3f33f3ff3f3f3ffff3fffffffff3fffffff3f̙ffff3ff333f3ff33fff33f3ff̙3f3f3333f333ff3fffff̙̙3̙f̙̙̙3f̙3f3f3333f333ff3fffff3f3f̙3ffffffffff!___www8282888888282882282ɼ8888228м82882282ɼ888288ɼ28282ɒ822ɼ88ɼ2ɼ88828ɒ828882zɼ828282828ɼ382м-3-ɼ3-3ɼɒмɒɼɼɼɼмɒɼɼɼɼMPPмɼɼɼ&M,M,VWPVPVɼ%M%,+M+87VPVOPOOǼɼ%M&,^WPkɼG7/qɼ&;kм+,OONǼɼ,M,^Oqɼ7ģɒмM+,OOɼccjcjijFM,SS2S2888^OqNpqkɼbccjcj@j@j@GM+,21218888Oqqkqkģɼcj@jFjɼc@@ɼм7ɼ^ɼcckɼjɼ@j@j@8ɼ@jGм8ɼ8ɼɼɼ17ɼ2^мɼjɼcɼjɼcɒɼɒɼɼɼɒɼ@+25F,S2SVмcɼ2мcjcj@%87;7OkǼļɒcjcjG888;^Vɼ@8d8;7ļɒjɼi8288282828822828288882828282888288288882282828882888282228888288882822228228822882888288282882882м՜.+,D՜.+,P      6) ArialComic Sans MSSimplified ArabicTimes New RomanCrayons 1 2 : The definition of Cost Accounting 3 Cost Accounting Objectives n The Differences between Financial Accounting and Cost Accounting 8t The Similarities between Financial Accounting and Cost AccountingT The Differences between Cost, Expense, and Loss' Cost Classifications ' Cost Classifications ' Cost Classifications  ..... : : = : = : = *  1 Example 1 SOLUTION  2 Example 2 SOLUTION  = 600 900 : = = = 3 200 300 - = - 700 500 : = = 0.2 3000 2000 4000 6000 : = = = 2 2000 3000 * l 1000 750 250 : = = = 0.25 3000- 2000 1000 1500 - 1200 : = = 3 0 3000 2000 15100 - 12050 3050 : = = = 3.05 3000 - 2000 1000 ( ) = 2000 305 = 6100 = 12050 6100 =0 595 ( ) = 3000 3.05 = 9150 = 15100 - 9150 = 5950 ( ) = 5950 * SUMMARY Reference 23     8@ _PID_HLINKSAr280,21,'D.D'5) SUMMARY 280,21,'D.D'5) SUMMARY 280,21,'D.D'5) SUMMARY 280,21,'D.D'5) SUMMARY 280,21,'D.D'5) SUMMARY 280,21,'D.D'5) SUMMARY 280,21,'D.D'5) SUMMARY 280,21,'D.D'5) SUMMARY 280,21,'D.D'5) SUMMARY 280,21,'D.D'5) SUMMARY 280,21,'D.D'5) SUMMARY 280,21,'D.D'5) SUMMARY 280,21,'D.D'5) SUMMARY 280,21,'D.D'5) SUMMARY 280,21,'D.D'5) SUMMARY 280,21,'D.D'5) SUMMARY 280,21,'D.D'5) SUMMARY 280,21,'D.D'5) SUMMARY 280,21,'D.D'5) SUMMARY _)AhmadAhmad  !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~      !"#$%&'()*+,-./0123456789:;<=>?ABCDEFGHIJKMNOPQRSXRoot EntrydO)Current UserLSummaryInformation($UPowerPoint Document(6)DocumentSummaryInformation8@T