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نموذج ميزانية عمومية Excel

سنتعرف في هذا الدرس على كيفية عمل نموذج ميزانية ( قائمة المركز المالي ) في برنامج Excel

يمكنك تحميل نموذج الميزانية المستخدم في الشرح من خلال هذا الرابط :

http://www.mediafire.com/file/fgszqjeuat939jf/balance+sheet.xlsx

سنقوم بعمل ميزانية للسنة المالية المنتهية في 31/12/2018

نموذج ميزانية عمومية Excel

الميزانية تحتوي على جزئين ( الأصول - الخصوم ) ولابد أن يتساوى مجموع الأصول مع مجموع الخصوم .

الأصول تنقسم إلى ( الأصول المتداولة - الأصول الثابتة ) :

الأصول المتداولة :

- نقدية في الصندوق والبنك

- مدينون

- بضاعة

الأصول الثابتة :

- أراضي

- مباني

- سيارات

- اثاث

- كمبيوترات

نموذج ميزانية عمومية Excel

الخصوم تنقسم إلى ( الخصوم المتداولة - الخصوم غير المتداولة ) وحقوق الملكية :

الخصوم المتداولة :

- دائنون .

- قروض قصيرة الأجل .

الخصوم غير المتداولة :

- قروض طويلة الأجل .

حقوق الملكية :

- رأس المال .

- الأرباح المحتجزة .

نموذج ميزانية عمومية Excel

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