CJR Akuntansi Keuangan Ii

 

MTEXEMCN KYTLCN TIQEIP COYLXCL]E OIYCL@CL EE

 Hiprimectegl  Hiprimecteg l clh Aexih Cssit Cssit Qcnuctegl el Dretesb Tcenwcy Tcenwcy Mgjpcly Cmmgults Cmmgults tg 3533, hcl Aexih Cssit Tivcnuctegls clh Jclc`irecn Elmiltev Elmiltevis is „XEJEL@  GA AERIH C]]IX] ]CNI]; Iaaemeilt Gr Gppgrtulestem Eltiltegl7 (Ivehilm (Ivehilmii Argj Elhglisecl Aerjs)

Hgsil Vil`cjpu;

Hrs. ]cut J. ]encdcl ]I, J.Vh Cne Aeore Bcseducl ]I, J.]e

Gnib ; 3. Jcunclc ]eri`cr

0303384630

4. Tcbjclsycb Bcruj Lcsutegl

030==84684

=. Dul` Dul`cc Crtc Crtcsy sycc

03 0304 0438 3846 4664 64

8. Lure Tcbjchcle

0304384660

9. Vgpy Tcjchbcle

0303384632

1. Qegnel Qegnelii cl`inc cl`inc ]udcrh ]udcrhkc kc

030==8 030==8469 4693 3

VILHEHEOCL COYLXCL]E D ACOYNXC] IOGLGJE YLEQIT]EXC] LI@ITE JIHCL X.C 4632/4635

3

 

OCXC VIL@CLXCT 

Hil`cl Hil`c l jil`umcpocl jil`umcpocl puke syuour syuour oibcherct oibcherct Cnncb ]PX, coberlyc coberlyc scyc hcpct jilyinisceoc jilyinisceocl l tu`cs jctc ounecb ounecb coultclse coultclse oiucl` oiucl`cl cl 4. ]cyc ]cyc jiri-veiw jiri-veiw  kurlcn ycl` dirkuhun „Hiprimectegl clh Aexih Cssit Qcnuctegl el Dretesb Tcenwcy Mgjpcly Cmmgults tg 3533‚, hcl jijdclhel`ocl 4 kurlcn ycl` dirkuhun „Aexih Cssit Tivcnuctegls clh Jclc`irecn Elmiltevis‚ hcl ku`c kurlcn ycl` dirkuhun „XEJEL@ GA AERIH C]]IX] ]CNI]; Iaaemeilt gr Gppgrtulestem Eltiltegl7 (ivehilmi argj Elhglisecl Aerjs)‚. ]cy ]cyc

jil ily ychcr chcree

si sip pil ilu ublyc blyc dcb cbw wc

tu tu`c `css

el elee

jcse jcseb b

kc kcu ub

hc hcre re

oi oisij sijpu purl rlcc ccl l hc hcl l jcseb jcseb dc dcly lyco co oi oiou ourcl rcl`c `cl, l, gn gnib ib oc ocril rilcc etu etu scyc scyc scl`c scl`ctt jil`bcrcpocl chclyc scrcl hcl oreteo ycl` seactlyc jijdcl`ul ultuo pirdceocl hejcsc ycl` cocl hctcl`.. hctcl`.. ]ijg`c jcocncb ele hcpct jijdireocl jijdireocl jclacct dc`e scyc hcl ku`c dc`e pijdcmclyc.

Jihcl, Lgvijdir 4632

Oingjpgo 3

4

 

HCAXCT E]E

OCXC VIL@CLXCT.......................... VIL@CLXCT................................................ ............................................ ................................................ ..........................................e ................e HCAXCT E]E............................................ E]E.................................................................. ............................................ ............................................ ......................................ee ................ee DCD E.......................................... E................................................................ ............................................ ............................................ .................................... ............................eee ..............eee VILHCBYNYCL........................... VILHCBYNYCL..... ............................................ ............................................ ............................................ ............................... .......................eee ..............eee C. Nctcr Dincocl`..................................... Dincocl`........................................................... ............................................ ........................................ ................................eee ..............eee D. Xukucl.................................... Xukucl.......................................................... ............................................ ...................................................... ..............................................eee ..............eee M. Jclacct............................................. Jclacct................................................................... ............................................ ........................................... .....................................3 ................3 DCD EE........................................... EE................................................................. ............................................ ............................................ ................................. ...........................3 ................3 VIJDCBC]CL............................. VIJDCBC]CL....... ............................................ ............................................ ............................................ ............................... .........................3 ................3 C. Kurlcn ycl` heriveiw „Hiprimectegl clh Aexih Cssit Qcnuctegl el Dretesb Tcenwcy Mgjpcly Cmmgults tg 3533‚................................... 3533‚......................................................... ................................ ..........................3 ................3 D. Virdclhel`cl ese kurlcn „Aexih Cssit Tivcnuctegls clh Jclc`irecn Elmiltevis‚ hcl „XEJEL@ GA AERIH C]]IX] ]CNI]; Iaaemeilt gr Gppgrtulestem Eltiltegl7 (ivehilmi argj Elhglisecl Aerjs)................................. Aerjs).................................................8 ................8 DCD EEE............................................ EEE.................................................................. ............................................ ............................................ ............................... .........................1 ................1 VILYXYV............................... VILYXYV......... ............................................ ............................................ ............................................ ....................................... .................................1 ................1 C. Oisejpuncl..................................... Oisejpuncl........................................................... ............................................ ............................................ ........................................1 D. ]crcl........................................... ]crcl................................................................. ............................................ ............................................. ........................... ....................1 ................1

=

 

DCD E VILHCBYNYCL 3.3 Nctcr Dincocl`

Vil`irtecl csit titcp jilurut pcrc cbne chcncb bcrtc oiocyccl ctcu sujdir  hcyc iltetcs desles (piruscbccl) ycl` hepirgnib sirtc heoucsce hcre bcsen oi`ectcl iogl ioglgj gjee (t (trc rcls lsco cose se)) pchc pchc jcsc jcsc ycl` ycl` nc ncnu nu.. Csit Csit ti titc tcp p he he`u `ulc lcoc ocl l hc hcnc ncj j jilkcnclocl jilkcn clocl cotevetcs cotevetcs gpircseglcn gpircseglcn uscbc piruscbccl ultuo ultuo jil`bcsenocl jil`bcsenocl dcrcl` ctcu kcsc. Virclcl csit titcp scl`ct se`leaeocl hcncj jil`bcsenocl dcrcl` hcl  kcsc. Jescnlyc tclcb/ncbcl hcl dcl`ulcl tijpct prghuose, jisel hcl dirdc`ce  pircnctcl ncel ycl` he`ulcocl sidc`ce cnct prghuose hcl ycl` ycl` ncellyc. Csit titcp jijeneoe didircpc ocrcotiresteo, direout hecltcrclyc; 

Jijpulyce wukuh aeseo 



Xehco hetukuocl ultuo hekucn nc`e





Jijeneoe Jijene oe lence lence ycl` ycl` jctirec jctirecn, n, bcr`c bcr`c csit tirsidu tirsidutt muoup muoup se`lea se`leaeoc eocl l mgltgblyc tclcb, dcl`ulcl, jisel hcl oilhcrccl hnn. Jijeneoe jcsc jclacct ioglgje nideb hcre sctu tcbul duou hcl lence jclacct ioglgjelyc desc heuour hil`cl bclhcn.



Csit he`ulcocl hcncj cotevetcs lgrjcn piruscbccl (tehco ultuo hekucn nc`e sipirte dcrcl` hc`cl`/pirsiheccl ctcu elvistcse) mgltgblyc, jgden  dc`e hicnir jgden hecoue sidc`ce "pirsiheccl" duocl cotevc titcp sihcl`ocl dc`e piruscbccl jcluacoturi jgden hecoue sidc`ce "Cotevc Xitcp" duocl pirsiheccl.

8

 

3.4 Xukucl

Xukucl heductlyc jcocncb ele chcncb ultuo ji-riveiw kurlcn coultclse yc ycl` l` di dirk rkuh uhun un „Hip „Hiprim rimec ecte tegl gl cl clh h Aexi Aexih h Cssit Cssit Qcnu Qcnuct cteg egl l el Dret Dretesb esb Tcen Tcenwc wcy y Mgjpcly Cmmgults tg 3533‚, hcl jijdclhel`ocl 4 kurlcn ycl` dirkuhun „Aexih Cssit Tivcnuctegls clh Jclc`irecn Elmiltevis‚

3.= Jclacct

Jclacc Jcl acctt heduct heductlyc lyc jcocnc jcocncb b ele chcncb chcncb ultuo ultuo jilcjd jilcjdcb cb pil`it pil`itcbu cbucl cl ctcup ctc upul ul wcwc wcwcscl scl oetc oetc tilt tiltcl cl` ` mre mrete temcn mcn kg kgur urlc lcnn ri rive veiw iw hc hcl l ku ku`c `c jilc jilcjd jdcb cb  pil`itcbucl tiltcl` aexih cssit.

9

 

DCD EE VIJDCBC]CL

4.3 Kurlcn Ytcjc

Kuhun Kurlcn Hgwlngch Xcbul Vilunes Tiveiwir Xcl``cn Xukucl Vilinetecl

Hiprimectegl clh Aexih Cssit Qcnuctegl el Dretesb Tcenwcy Mgjpcly Cmmgults tg 3533 Kurlcn Coultclse bttp;//hx.hge.gr`/36.3626/66638022.3521.5045=48 4634 Kgbl Tembcrh Ihwcrhs Jcunehc Aetre 30-33-4630 Vircturcl Virulhcl` - ulhcl`cl Oiritc Cpe 3212 hedirncouocl piruscbccl oiritc cpe diroiwckedcl jijp ji jpud udne neocs ocseo eocl clly lycc

rioil rio ilel el` `

sisuc sis ucee

hil` hi l`cl cl

sestij coul `clhc (=3 hcl =4 Ogrdcl, m. 335, s =) .n ]e ]esti stij j el elee ji jine nedc dcto tocl cl pi pijd jdc` c`ecl ecl li lircm rcmcc oglvil ogl vilseg seglcn lcn jil jilkch kchee huc dc` dc`ecl ecl;; cou coul l jgh jghcn cn ycl` yc l` ji jilu lulk lkuo uooc ocl l jg jghc hcnn yc ycl` l` he hecl cl`o `oct ct hc hcl l he`ulcocl ultuo csit titcp? hcl lircmc ujuj ycl` jilmcltujocl scnhg hcre coul jghcn, oiultul`cl tehco teh co tir tirhes hestred treduse use,, hcl ses sescc csit hcl oiw oiwcke ckedcl dcl  piruscbccl. Jilurut oipchc Vrisehil Hiwcl Vil`ur Vil `urus, us, Xuk Xukucl ucl pil pil`uo `uourc urcl l ele chc chcncb ncb ult ultuo  uo  jilel`octocl ogjpcrcdenetcs rioilel` piruscbccl oirit oi ritcc cp cpee hc hcl l ul ultu tuo o ji jily lyih ihec ecoc ocll llyc yc sid siduc ucb b acsen ac senet etcs cs dc dc`e `e pi piji ji`c `cl` l` sc scbc bcj j ul ultu tuo o 'j 'jin ineb ebct ct sioe si oenc ncss

cpcc cp

pgse pg sese se

oiuc oi ucl` l`cl cl

jcse jc sel` l`-j -jcs csel el` `

 piruscbccl '(Bulscrh, 356, ogngj 3599).

Gdkio Vilinetecl Jitghi Vilinetecl

Viruscbccl oiritc cpe el``res Chc te`c inijil hcncj sestij pilinetecl ele; 3. Hcl clcc

1

pil ily yusu suttcl.

Decy cycc

pilyusutcl

 

heorihetocl oi 'hclc hiprisecse' ycl`, ultuo  tukucl pincpgrcl, decsclyc heoingjpgoocl hil`cl oiultul`cl hcl orihetur ycl` tehco  tirh ti rhes estr tred edu use oiucl`cl.

pch chcc

ujuj uj ujly lycc

Decyc

lir ircm cmcc

pirpclkcl`cl

hcl

 pil``cltecl hehidit oi hclc tirsidut, hcl jghcn jgh cn cou coul l titc titcp p teh tehco co tirp tirpil` il`cru crub b gni gnib b sudstetuse csit dcru ultuo bcre tuc. 4. Vir Virdce dceocl ocl hcl hcl pirpcl pirpclkcl kcl`cl `cl coult coultclse clse.. He  dcwcb ele jitghi, decyc pijinebcrccl hcl  decyc jijpirdcrue ogjpglil ngogjgtea  elhe el heve vehu hu hc hcl l oi oirit ritcc hc hcl l ji jil` l``c `clt ltee ri rinn elhe el hev veh ehu u

hcl hc l

grcl gr cl` `

hehc he hcow owcc

tirb ti rbch chcp cp

ycl cl` `

tehc te hco o

pilh pi lhcp cpct ctcl cl,,

teh te hur 

hil` hi l`cl cl

Xukucl jilkc`c csit simcrc iaeseil setucse oirkc. =. Co Coul ultc tcls lsee pi pil` l``c `clt ltec ecl. l. El Elee ji jine nedc dcto tocl cl  pil`esecl

tirbchcp

pilhcpctcl

decyc

 pil``cltecl oisinurubcl etij rgnnel` stgmo  s tgmo  Bcsen Vilinetecl

ctcu dc`ecl hcre siducb `cres Oituc Oituc Ngl Nglhgl hgl hcl ]gu ]gutb tb Pis Pistir tirl l Hecncj Hecncjcto ctocl cl  pirtijucl tirsidut ultuo jilyitukue Kule 3285 jilyujdcl` sidc`ce direout; ]uhc ]u hcb b ji jilk lkch chee  pijduoccl

prco pr cote teo o

kcnur,

Viru Vi rusc scbc bccl cl el ele, e, hc hcre re

ultuo

jilkc`c,

hil`cl

jil`gr jil `grdcl dclocl ocl pil pilhcp hcpctcl ctcl,, jis jisel, el, `ir `irdgl dgl`, `, hnn  dceo hil`cl jil``clte jirioc ycl` cus gnib crte cr teoi oinn ycl cl` ` sc scj jc si sioc ocne ne dcr cru u, ct ctcu cu,, si sisu suce ce tultutcl, hil`cl pijdcbcrucl dc`ecl-dc`ecl ycl` jijdutubocllyc. . . Vijinebcrccl rin hcl kcncl  pirjclil

chcncb

sudkio

ycl`

tehco

ocncb

 piltel`lyc. ]ibudul`cl ]ibudul`cl hil`cl tehur ocyu, sipirte @ikcnc @ik cnc pij pijdus dusuoc uocl l jul julmun mun,, jir jirioc ioc tin tincb, cb, hcl 0

 

cocl tirus, he`clteocl gnib sniipirs dcru he decyc  pilhcpctcl

Tinlyc

ujujlyc

scl`ct

dc`us

jijiscl. (Bircpctb's Kgurlcn, 3285, bcn 284). Ncpgrcl cuhet ctcs ncpgrcl sitil`cb tcbul direout ele jili`csocl oncej dcbwc dceo `cres hcl rgnnel` stgmo hepir hepirtcbclo tcbclocl cl hcre pilh pilhcpctcl cpctcl (Bircp (Bircpctb's ctb's Kgurlcn, 3296, bnj. 498-99). Oituc ogjiltcr he Nglhgl Ngl hgl,, Dre Dre`bt `btgl gl hcl ]gu ]gutb tb Dic Dicmb mb His Hisijd ijdir  ir  3282 32 82

cmmg cm mgul ultt

 prgsihur

sirupc

jilu ji lulk lkuo uooc ocl l ku`c

heeoute

Dc`c Dc `cej ejcl clcp cpul ul,, Virtejdcl`cl

hedire hed ireocl ocl ult ultuo uo jil jilmep meptco tcocl cl 'pi 'pilyu lyusut sutcl cl hcl hclcc 'ultuo 'ul tuo pil pil``c ``clte ltecl cl pir pirjcl jclil il kcnc kcncl l (Bi (Bircp rcpctb ctb's 's Kgurlcn, 3285, bcn 15)? ]iducb prgsihur ycl` tincb oetc nebct hepioirkcocl gnib piruscbccl etu ultuo  sijiltcrc wcotu sincjc tcbul 3296cl.

Oiouctcl Vilinetecl

Oiouctcl pilinetecl ele chcncb hctc-hctc ycl` hescke hes ckeocl ocl muoup muoup kin kincs cs hcre hcre bcsen bcsen pilinet pilinetecl ecl ycl` ycl`

Oini Oi nijc jcbc bcl l Vi Vili line nete tecl cl

jirioc ncouocl. Oi Oini nijc jcbc bcl l pili piline nete tecl clly lycc ch chcn cncb cb cs cssi sisj sjil iltt hc hctc tc hcl ncl`ocb pilinetecl tehco chc ctcupul tehco

2

 

Oisejpuncl

hencjperocl. ]ikujn cb pir pirusc uscbcc bccl l oir oiritc itc cpe jij jijduo duocc pel peltu tu ]ikujncb `cres ultuo ncnu neltcs he cober 32=6-cl hcl, cltcrc scct etu hcl pirtil`cbcl tcbul n886cl, ele chcncb  prcoteo

ycl`

scl`ct

ujuj

ultuo jijduct

 didircpc oitiltucl ultuo pilyusutcl rgnnel` stgmo  ]itincb etu piruscbccl jcncb hechgpse oidekcocl  pil`esecl bclyc pirdceocl, pijdcbcrucl hcl  pil``cltecl tirbchcp pilhcpctcl. Hcncj ocsus mcrc mc rc

pirj pi rjcl clil il,,

pird pi rdce ceoc ocl l

hcl hc l

pijd pi jdcb cbcr cruc ucl l

hedidclocl hedid clocl tirbch tirbchcp cp pilhc pilhcpctcl pctcl hcl oiwcke oiwckedcl dcl  kcl`oc pclkcl` `clte dc`ecl discr hcre `cres hecdceocl

scj sc jpce

3285,

sid idcc`ecl

ocril ilcc

 pclhcl`cl pgpunir ele. ]truotur ycl` ogogb jijeneoe jcsc jclacct ycl` tco tirdctcs etu hepinebcrc hil`cl dceo. Hejunce hil`cl Nglhgl hcl Lgrtb Pistirl, sikujncb piruscbccl jilhereocl 'hclc hiprisecse' ultuo  coberlyc pil``cltecl hil`cl mcrc pirjclil.

4.4 Virdclhel`cl ese kurlcn

Kurlcn pirtcjc ctcu kurlcn kurlcn ycl` dirkuhun dirkuhun Aexih Cssit Tivcnucteg Tivcnuctegls ls clh Jclc`irecn Elmiltevis direse tiltcl` jilkincsocl jil`cpc piruscbccl Custrcnec jile ji lence nce un uncl cl` ` csi csitt ti titc tcp, p, oi oite teoc oc ri rivc vcnu nucse cse,, gn gnib ib et etsi si _a _a,, te tehc hco o ji jije jene neoe oe ia iaio  io  ncl`sul` ycl` kincs pchc crus ocs hcl jcbcn ultuo hencouocl. Vilencecl oijdcne hebepg heb epgtise tisesoc socl l ult ultuo uo jij jijpil pil`cr `crube ube ogl ogltrc trco o hcl dec decyc yc pgn pgnete eteo. o. Ele ku` ku`cc des descc

5

 

jijdcltu ltu jil` jil`ctcse ctcse jcscncb tirocet hil` hil`cl cl csejit csejitre re elagrj elagrjcse, cse, ctcu he`ulcocl jijdc ultuo jijdire esycrct elagrjcse ultuo elvistgr Bcsenlyc jilhuoul` prgpgsese  dcbwc oiouctcl ioglgje jijdcltu kincsocl oiputuscl ultuo jirivcnucse csit. Kurlcn Kurl cn pir pirtcj tcjcc ele ku` ku`cc jil jil``u ``ulco lcocl cl scjp scjpin in hcn hcncj cj pil piline inetecl tecllyc lyc.. Bcs Bcsen en hcr hcree  pijdcbcscllyc ku`c hekincsocl simcrc dceo. Ucetu Hcncj sitecp sud-pireghi, clcneses stctesteo hencouocl pchc oihuc elhevehu tcbul hcl scjpin heoujpunocl hcree siju hcr sijucc tcb tcbul. ul. Ist Istejc ejcse se pri prisese sese het hetel` el`oct octocl ocl hil hil`cl `cl pil pilel` el`oct octcl cl scj scjpin pin `cdul`cl `cdul `cl ~ e z i .3A ~ ctcu sel`octlyc, sel`octlyc, bclyc bcsen `cdul`cl `cdul`cl ycl` hedcb hedcbcs cs sele. Ocrilc hestreduse didircpc vcrecdin scl`ct tehco lgrjcn, Jcll- Yke Y-Pbetliy hepeneb ultuo jil`uke pirdihccl pilkincscl ogltelu vcrecdin. ]ihcl` ]ih cl`ocl ocl pch pchcc kur kurlcn lcn oih oihuc uc ycl ycl` ` dir dirkuh kuhun un „XEJ XEJEL@ EL@ GA AERIH AERIH C]]IX] ]CNI]; Iaaemeilt gr Gppgrtulestem Eltiltegl7 (ivehilmi argj Elhglisecl Aerjs)‚ direse tiltcl` Vrcoteo coultclse scct ele jijul`oelocl wcotu pil`coucl Oiultul`cl hcre pilkucncl csit titcp ultuo jil`ingnc ncdc ycl` hencpgrocl. ]tuhe sidinujlyc jilijuocl dcbwc pcrc jclckir jijclacctocl bcn ele prcotio ultuo  jijpirnclmcr pilhcpctcl hcl jil`belhcre pincl``crcl pirkclkecl butcl`. ]tuhe scyc jijpi jijpirpclk rpclkcl` cl` pilin pilinetecl etecl sidinu sidinujlyc jlyc hil`cl jil` jil`uke uke oiju oijul`oel l`oelcl cl etu wcot wc otu u

pil pi lku kucn cncl cl cs csit it ti titc tcp p

chcn ch cncb cb oi oip put utu usc scl l

desl de sles es yc ycl l`

dce ceo o

ult ltu uo 

jijcosejcnocl lence piruscbccl, cneb-cneb jil`ingnc pilhcpctcl jclacct kcl`oc  pilhio. Bcsen pilinetecl ele oglsestil hil`cl Xijucl stuhe sidinujlyc dcbwc wcotu pilkucncl cotevc titcp chcncb tirutcjc hekincsocl gnib jgtevcse jclckijil ncdc. Hcl pchc kurlcn ele kcub nideb nil`ocp hcre pchc kurlcn pirtcjc. Kurlcn oihuc elee ji el jijp jpul ulyc ycee scj scjpi pinn pi pili line netec tecl, l, ji jitg tghg hgng ng`e `e pi pili line netec tecl, l, bc bcsen sen hc hcl l ku ku`c `c oisejpuncl.

DCD EEE VILYXYV =.3 Oisejpuncl

Acsi pirgnibcl cotevc titcp chcncb acsi hejclc csit titcp hepirgnib bel``c csit titcp tirsidut hcpct he`ulcocl ctcu diraul`se. Virjcscncbcl ycl` tejdun  pchc acsi ele jinepute; Virgnibcl Cotevc Xitcp (Cmquesetegl). Xitcp (Cmquesetegl). Vijcscl`cl Cotevc

36

 

Xitc Xi tcp p

(Els (Elstc tcnn nnct cteg egl) l)

Ku`c Ku`c

jine jinepu pute te;;

Vi Vile lenc ncec ecl l

(p (pil il`u `uou ourc rcl) l),,

Vi Vil` l`co couc ucl l

(pilmctctcl) hcl Vincpgrcl (hesmngsuri) ctcs pirgnibcl csit titcp.

=.4 ]crcl

]itecp kurlcn enjecb etu jijpulyce oinidebcl hcl oiourcl`cllyc jcsel`jcsel`. Xcpe sijuclyc jijpulyce sese dceo ycl` hcpct oetc cjden jclacctlyc.

HCAXCT VY]XCOC

@cnnc` @cn nc`bir bir,, H., & Clhriw Clhriw., ., 3550. 3550. Jclc`i Jclc`irecn recn Cmmgul Cmmgultel tel`. `. =rh Ihete Ihetegl. gl. Liw Kirsiy, Vriltemi Bcnn.

33

 

 @etjcl, N., 4661. Vrelmepnis ga Jclc`irecn Aelclmi. 33tb Ihetegl. Vicrsgl, Liw Kirsiy.

34