{"id":2426,"date":"2019-08-02T18:46:16","date_gmt":"2019-08-02T15:46:16","guid":{"rendered":"http:\/\/spu.edu.iq\/ar\/?page_id=2426"},"modified":"2020-12-07T10:25:37","modified_gmt":"2020-12-07T07:25:37","slug":"accounting-5","status":"publish","type":"page","link":"https:\/\/spu.edu.iq\/ar\/accounting-5\/","title":{"rendered":"\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629"},"content":{"rendered":"

\u00a0\u0646\u0628\u0630\u0629 \u0645\u062e\u062a\u0635\u0631\u0629 \u0639\u0646 \u0627\u0644\u0642\u0633\u0645<\/span><\/strong><\/p>\n

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\u00a0\u200c\u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u0642\u0633\u0645<\/span><\/strong><\/p>\n

– \u062a\u0623\u0647\u064a\u0644 \u0643\u0648\u0627\u062f \u0627\u0644\u062a\u0643\u0646\u064a\u0643\u064a\u0629 \u0641\u064a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u062d\u0627\u0645\u0644\u0629 \u0644\u0634\u0647\u0627\u062f\u0629 \u062f\u0628\u0644\u0648\u0645 \u0641\u064a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629.<\/span><\/p>\n

– \u062a\u0646\u0638\u064a\u0645 \u062f\u0648\u0631\u0627\u062a \u0627\u0644\u062a\u062f\u0631\u064a\u0628\u064a\u0629 \u0644\u0645\u0648\u0638\u0641\u064a \u062f\u0648\u0627\u0626\u0631 \u0627\u0644\u062f\u0648\u0644\u0629 \u0648\u0642\u0637\u0627\u0639 \u0627\u0644\u062e\u0627\u0635.<\/span><\/p>\n

– \u0645\u0633\u0627\u0639\u062f\u0629 \u0627\u0644\u0645\u0646\u0638\u0645\u0627\u062a \u0648\u062a\u0637\u0648\u064a\u0631\u0647\u0627 \u0639\u0646 \u0637\u0631\u064a\u0642 \u0627\u0644\u0623\u0633\u062a\u0634\u0627\u0631\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629.<\/span><\/p>\n

– \u0627\u0644\u0645\u0634\u0627\u0631\u0643\u0629 \u0641\u064a \u0632\u064a\u0627\u062f\u0629 \u0641\u0631\u0635 \u0627\u0644\u0639\u0645\u0644 \u0644\u0644\u0634\u0628\u0627\u0628 \u0639\u0646 \u0637\u0631\u064a\u0642 \u0627\u0644\u062f\u0648\u0631\u0627\u062a \u0627\u0644\u062a\u062f\u0631\u064a\u0628\u064a\u0629 \u0644\u0647\u0645.<\/span><\/p>\n

\u00a0\u062f\u0648\u0631 \u0627\u0644\u0642\u0633\u0645 \u0641\u064a \u0627\u0644\u0633\u0648\u0642\u00a0<\/span><\/strong><\/p>\n

– \u0627\u062c\u0631\u0627\u0621 \u0627\u0644\u062a\u062d\u0644\u064a\u0644\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0627\u062a<\/span><\/p>\n

– \u062d\u0644 \u0627\u0644\u0645\u0634\u0627\u0643\u0644 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0641\u064a \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 \u0648\u0627\u0644\u062e\u0627\u0635.<\/span><\/p>\n

– \u0627\u0644\u0642\u062f\u0631\u0629 \u0639\u0644\u0649 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u062c\u0647\u0632\u0629 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 .<\/span><\/p>\n

\u062f\u0648\u0631 \u0627\u0644\u0642\u0633\u0645 \u0641\u064a \u0627\u0644\u0645\u062c\u062a\u0645\u0639<\/span><\/strong><\/p>\n

\u062a\u0648\u0635\u064a\u0644 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u063a\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0649 \u0645\u0633\u062a\u062e\u062f\u0645\u064a \u0647\u0630\u0647 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0644\u063a\u0631\u0636 \u0627\u0644\u0623\u0633\u062a\u0641\u0627\u062f\u0629 \u0645\u0646\u0647\u0627 \u0644\u0623\u062a\u062e\u0627\u0630 \u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u0646\u0627\u0633\u0628\u0629.<\/span><\/p>\n

\u0645\u062c\u0627\u0644\u0627\u062a \u0639\u0645\u0644 \u062e\u0631\u064a\u062c\u064a \u0647\u0630\u0627 \u0627\u0644\u0642\u0633\u0645 <\/strong><\/span><\/p>\n

\u0627\u0644\u0642\u062f\u0631\u0629 \u0639\u0644\u0649 \u062a\u0646\u0638\u064a\u0645 \u0648\u062a\u0635\u0646\u064a\u0641 \u0648\u062a\u0628\u0648\u064a\u0628 \u0648\u0645\u0639\u0627\u0644\u062c\u0629 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629\u00a0 \u0648\u0627\u0639\u062f\u0627\u062f \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u062a\u0648\u0635\u064a\u0644\u0647\u0627 \u0627\u0644\u0649 \u0645\u0633\u062a\u062e\u062f\u0645\u064a \u0647\u0630\u0647 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0644\u063a\u0631\u0636 \u0627\u0633\u062a\u062e\u062f\u0627\u0645\u0647\u0627 \u0644\u0644\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0627\u062f\u0627\u0631\u064a\u0629 \u0648\u0627\u0644\u0645\u0627\u0644\u064a\u0629.\u00a0<\/span><\/p>\n

\u00a0\u0639\u0646\u0648\u0627\u0646 \u0627\u0644\u0645\u062a\u062e\u0631\u062c \u0645\u0646 \u0627\u0644\u0642\u0633\u0645<\/span><\/strong><\/p>\n

\u0628\u0639\u062f \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0627\u0644\u0634\u0647\u0627\u062f\u0629\u00a0 \u064a\u0645\u0643\u0646 \u0627\u0646 \u062a\u0639\u0645\u0644 \u0627\u0644\u0637\u0627\u0644\u0628 \u0643\u0645\u062d\u0627\u0633\u0628 \u0641\u064a \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 \u0648\u0627\u0644\u062e\u0627\u0635.<\/span><\/p>\n

\u00a0\u0645\u0627\u0647\u064a \u062e\u0644\u0641\u064a\u0627\u062a \u0627\u0644\u0637\u0627\u0644\u0628 \u0627\u0644\u0630\u064a \u064a\u0642\u0628\u0644 \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0642\u0633\u0645 \u064a\u0645\u0643\u0646\u0647 \u0645\u0646 \u0627\u0644\u0646\u062c\u0627\u062d \u0643\u062b\u064a\u0631\u0627 \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0642\u0633\u0645<\/span><\/strong><\/p>\n

\u064a\u062c\u0628 \u0627\u0646 \u062a\u0643\u0648\u0646 \u0627\u0644\u0637\u0644\u0627\u0628 \u0645\u0646 \u062e\u0631\u064a\u062c\u064a \u0627\u0639\u062f\u0627\u062f\u064a\u0629 \/ \u0639\u0644\u0645\u064a\u0629 , \u0648\u0635\u0627\u062d\u0628 \u062e\u0644\u0641\u064a\u0629 \u0631\u064a\u0627\u0636\u064a\u0627\u062a\u064a\u0629 \u0648 \u0626\u064a\u0646\u0643\u0644\u064a\u0632\u064a\u0629, \u0648\u0627\u0644\u0642\u062f\u0631\u0629 \u0639\u0644\u0649 \u062a\u0634\u063a\u064a\u0644 \u0622\u0644\u0629 \u0627\u0644\u062d\u0627\u0633\u0628\u0629 \u0628\u0634\u0643\u0644 \u062c\u064a\u062f.<\/span><\/p>\n

\u0627\u0644\u0625\u0633\u0645 \u0627\u0644\u062b\u0644\u0627\u062b\u064a \u0644\u0644\u0643\u0627\u062f\u0631 \u0627\u0644\u0623\u0643\u0627\u062f\u064a\u0645\u064a \u0644\u0644\u0642\u0633\u0645\u00a0<\/strong><\/span><\/p>\n

\u00a0\u0639\u062b\u0645\u0627\u0646 \u0645\u062d\u0645\u062f \u0645\u062d\u0645\u0648\u062f<\/span><\/p>\n

\u00a0\u0631\u06d5\u0641\u06cc\u0642 \u0641\u0631\u06d5\u062c \u0645\u062d\u0645\u0648\u062f<\/span><\/p>\n

\u00a0\u0633\u06d5\u0641\u06cc\u0646 \u00a0\u0631\u06d5\u0641\u0639\u062a \u063a\u0641\u0627\u0631<\/span><\/p>\n

\u00a0\u062f\u06cc\u0627\u0631 \u06a9\u0631\u06cc\u0645 \u0645\u06d5\u062c\u06cc\u062f<\/span><\/p>\n

\u00a0\u0645\u06d5\u0631\u06cc\u0648\u0627\u0646 \u0645\u06d5\u0647\u062f\u06cc \u062c\u0645\u06cc\u0644<\/span><\/p>\n

\u00a0\u0633\u0644\u0645\u0627\u0646 \u0635\u0627\u062d\u06cc\u0628 \u0645\u062d\u0645\u062f<\/span><\/p>\n

\u0625\u0633\u0645 \u0645\u0633\u0624\u0648\u0644 \u0627\u0644\u0642\u0633\u0645 \u0648 \u0631\u0642\u0645 \u0627\u0644\u062c\u0648\u0627\u0644 \u0648 \u0627\u0644\u0628\u0631\u064a\u062f \u0627\u0644\u0623\u0644\u0643\u062a\u0631\u0648\u0646\u064a<\/span><\/strong><\/p>\n

\u00a0\u0639\u062b\u0645\u0627\u0646 \u0645\u062d\u0645\u062f \u0645\u062d\u0645\u0648\u062f<\/span><\/p>\n

\u00a00096407501027229<\/span><\/p>\n

\u00a0othman.mohammed@spu.edu.iq<\/span><\/a><\/p>\n

\u0625\u0633\u0645 \u0645\u0642\u0631\u0631 \u0627\u0644\u0642\u0633\u0645<\/span><\/strong><\/p>\n

\u00a0\u06a9\u06d5\u0698\u0627\u06b5 \u062c\u0645\u06cc\u0644 \u0645\u062d\u0645\u062f \/ 0096407510406775<\/span><\/p>\n

\u0627\u0644\u0625\u0633\u0645 \u0627\u0644\u062b\u0644\u0627\u062b\u064a \u0644\u0631\u0626\u064a\u0633 \u0648\u0623\u0639\u0636\u0627\u0621 \u0645\u062c\u0644\u0633 \u0627\u0644\u0642\u0633\u0645<\/strong><\/span><\/p>\n

\u0639\u062b\u0645\u0627\u0646 \u0645\u062d\u0645\u062f \u0645\u062d\u0645\u0648\u062f \/ \u0631\u0626\u064a\u0633 \u0627\u0644\u0645\u062c\u0644\u0633<\/span><\/p>\n

\u06a9\u06d5\u0698\u0627\u06b5 \u062c\u0645\u06cc\u0644 \u0645\u062d\u0645\u062f \/ \u0639\u0636\u0648<\/span><\/p>\n

\u0645\u062d\u0645\u062f \u0639\u0632\u062a \u0645\u062d\u0645\u062f \/ \u0639\u0636\u0648<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

\u00a0\u0646\u0628\u0630\u0629 \u0645\u062e\u062a\u0635\u0631\u0629 \u0639\u0646 \u0627\u0644\u0642\u0633\u0645 \u0642\u0633\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u062d\u062f \u0627\u0644\u0627\u0642\u0633\u0627\u0645 \u0641\u064a \u0627\u0644\u0645\u0639\u0647\u062f \u0627\u0644\u062a\u0642\u0646\u064a \u0641\u064a \u062d\u0644\u0628\u062c\u0629 \/ \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u062a\u0642\u0646\u064a\u0629 \u0627\u0644\u0633\u0644\u064a\u0645\u0627\u0646\u064a\u0629,\u0627\u0644\u0648\u0627\u0642\u0639\u0629 \u0641\u064a \u0645\u0631\u0643\u0632 \u0645\u062f\u064a\u0646\u0629 \u062d\u0644\u0628\u062c\u0629, \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0642\u0633\u0645 \u062a\u0643\u0648\u0646 \u0633\u0646\u062a\u064a\u0646 , \u0648\u064a\u062a\u0645 \u0627\u0644\u062a\u062f\u0631\u064a\u0633 \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u0645\u062f\u0631\u0633\u064a\u0646 \u0627\u0644\u0645\u062e\u062a\u0635\u064a\u0646 \u0628\u0635\u0648\u0631\u0629 \u0639\u0644\u0645\u064a\u0629 \u0648 \u062d\u062f\u064a\u062b\u0629, \u0648\u0627\u0644\u0647\u062f\u0641 \u0645\u0646\u0647\u0627 … <\/p>\n","protected":false},"author":5,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-2426","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/spu.edu.iq\/ar\/wp-json\/wp\/v2\/pages\/2426","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/spu.edu.iq\/ar\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/spu.edu.iq\/ar\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/spu.edu.iq\/ar\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/spu.edu.iq\/ar\/wp-json\/wp\/v2\/comments?post=2426"}],"version-history":[{"count":3,"href":"https:\/\/spu.edu.iq\/ar\/wp-json\/wp\/v2\/pages\/2426\/revisions"}],"predecessor-version":[{"id":2619,"href":"https:\/\/spu.edu.iq\/ar\/wp-json\/wp\/v2\/pages\/2426\/revisions\/2619"}],"wp:attachment":[{"href":"https:\/\/spu.edu.iq\/ar\/wp-json\/wp\/v2\/media?parent=2426"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}