{"id":31332,"date":"2024-12-14T15:42:46","date_gmt":"2024-12-14T12:12:46","guid":{"rendered":"https:\/\/moeinsoft.com\/articles\/?p=31332"},"modified":"2026-06-27T19:28:34","modified_gmt":"2026-06-27T15:58:34","slug":"the-nature-of-accounts-in-accounting","status":"publish","type":"post","link":"https:\/\/moeinsoft.com\/articles\/the-nature-of-accounts-in-accounting\/","title":{"rendered":"\u0645\u0627\u0647\u06cc\u062a \u062d\u0633\u0627\u0628\u0647\u0627 \u062f\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc | \u06cc\u06a9 \u0631\u0627\u0647\u0646\u0645\u0627\u06cc \u0633\u0627\u062f\u0647"},"content":{"rendered":"\r\n<p class=\"wp-block-paragraph\">\u0645\u0627\u0647\u06cc\u062a \u062d\u0633\u0627\u0628\u0647\u0627 \u062f\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u06cc\u06a9\u06cc \u0627\u0632 \u0627\u0635\u0648\u0644 \u0645\u0647\u0645 \u0627\u06cc\u0646 \u0639\u0644\u0645 \u0627\u0633\u062a \u06a9\u0647 \u0641\u0647\u0645 \u0622\u0646 \u0628\u0647 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https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2024\/12\/Group-1-300x62.png 300w, https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2024\/12\/Group-1-768x160.png 768w, https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2024\/12\/Group-1.png 1230w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\r\n<figcaption class=\"wp-element-caption\">\u0645\u0627\u0647\u06cc\u062a \u062d\u0633\u0627\u0628\u0647\u0627 \u062f\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc | \u0645\u0639\u0627\u062f\u0644\u0647 \u0627\u0635\u0644\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc<\/figcaption>\r\n<\/figure>\r\n\r\n\r\n\r\n<div class=\"wp-block-spacer\" style=\"height: 30px;\" aria-hidden=\"true\">\u00a0<\/div>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u0627\u06cc\u0646 \u0645\u0639\u0627\u062f\u0644\u0647 \u0646\u0634\u0627\u0646 \u0645\u06cc\u200c\u062f\u0647\u062f \u06a9\u0647 \u0647\u0631 \u0686\u06cc\u0632\u06cc \u06a9\u0647 \u0634\u0631\u06a9\u062a 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\u0647\u0627<\/strong>: \u0645\u062b\u0644 \u0627\u062c\u0627\u0631\u0647\u060c \u062d\u0642\u0648\u0642 \u06a9\u0627\u0631\u06a9\u0646\u0627\u0646.<\/li>\r\n\r\n\r\n\r\n<li><strong>\u067e\u06cc\u0634\u200c \u067e\u0631\u062f\u0627\u062e\u062a\u200c \u0647\u0627<\/strong>: \u0645\u062b\u0644 \u067e\u06cc\u0634\u200c \u067e\u0631\u062f\u0627\u062e\u062a \u0627\u062c\u0627\u0631\u0647 \u06cc\u0627 \u0628\u06cc\u0645\u0647.<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\"><strong><mark class=\"has-inline-color has-vivid-red-color\" style=\"background-color: rgba(0, 0, 0, 0);\">\u0645\u062b\u0627\u0644:<\/mark><\/strong> \u0627\u06af\u0631 \u0634\u0631\u06a9\u062a\u06cc \u06cc\u06a9 \u062f\u0633\u062a\u06af\u0627\u0647 \u0628\u0647 \u0642\u06cc\u0645\u062a 10 \u0645\u06cc\u0644\u06cc\u0648\u0646 \u062a\u0648\u0645\u0627\u0646 \u0628\u062e\u0631\u062f\u060c \u062d\u0633\u0627\u0628 &#8220;\u062f\u0627\u0631\u0627\u06cc\u06cc \u062b\u0627\u0628\u062a&#8221; 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\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u200c \u0647\u0627\u06cc \u0628\u0633\u062a\u0627\u0646\u06a9\u0627\u0631:<\/p>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li><strong>\u0628\u062f\u0647\u06cc\u200c \u0647\u0627<\/strong>: \u0645\u062b\u0644 \u0648\u0627\u0645 \u0648 \u062d\u0633\u0627\u0628\u200c \u0647\u0627\u06cc \u067e\u0631\u062f\u0627\u062e\u062a\u0646\u06cc.<\/li>\r\n\r\n\r\n\r\n<li><strong>\u062d\u0642\u0648\u0642 \u0635\u0627\u062d\u0628\u0627\u0646 \u0633\u0631\u0645\u0627\u06cc\u0647<\/strong>: \u0645\u062b\u0644 \u0633\u0631\u0645\u0627\u06cc\u0647 \u0648 \u0633\u0648\u062f \u0627\u0646\u0628\u0627\u0634\u062a\u0647.<\/li>\r\n\r\n\r\n\r\n<li><strong>\u062f\u0631\u0622\u0645\u062f \u0647\u0627<\/strong>: \u0645\u062b\u0644 \u0641\u0631\u0648\u0634 \u06cc\u0627 \u0627\u0631\u0627\u0626\u0647 \u062e\u062f\u0645\u0627\u062a.<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\"><strong><mark class=\"has-inline-color has-vivid-red-color\" style=\"background-color: rgba(0, 0, 0, 0);\">\u0645\u062b\u0627\u0644:<\/mark><\/strong> \u0627\u06af\u0631 \u06cc\u06a9 \u0634\u0631\u06a9\u062a \u0628\u0627\u0628\u062a \u0641\u0631\u0648\u0634 \u06a9\u0627\u0644\u0627 \u0627\u0632 \u0645\u0634\u062a\u0631\u06cc 5 \u0645\u06cc\u0644\u06cc\u0648\u0646 \u062a\u0648\u0645\u0627\u0646 \u062f\u0631\u06cc\u0627\u0641\u062a \u06a9\u0646\u062f\u060c \u062d\u0633\u0627\u0628 &#8220;\u0641\u0631\u0648\u0634&#8221; (\u062f\u0631\u0622\u0645\u062f) 5 \u0645\u06cc\u0644\u06cc\u0648\u0646 \u062a\u0648\u0645\u0627\u0646 \u0627\u0641\u0632\u0627\u06cc\u0634 \u067e\u06cc\u062f\u0627 \u06a9\u0631\u062f\u0647 \u0648 \u062f\u0631 \u0633\u0645\u062a \u0628\u0633\u062a\u0627\u0646\u06a9\u0627\u0631 \u062b\u0628\u062a \u0645\u06cc\u200c\u0634\u0648\u062f. \u0627\u06cc\u0646 \u062b\u0628\u062a \u0628\u0647 \u0627\u06cc\u0646 \u062f\u0644\u06cc\u0644 \u0627\u0633\u062a \u06a9\u0647 <mark class=\"has-inline-color has-vivid-red-color\" style=\"background-color: rgba(0, 0, 0, 0);\">\u062f\u0631\u0622\u0645\u062f \u0647\u0627 \u0645\u0627\u0647\u06cc\u062a \u0628\u0633\u062a\u0627\u0646\u06a9\u0627\u0631 \u062f\u0627\u0631\u0646\u062f<\/mark> \u0648 \u0628\u0627 \u0627\u0641\u0632\u0627\u06cc\u0634 \u062f\u0631\u0622\u0645\u062f\u060c \u0627\u06cc\u0646 \u062d\u0633\u0627\u0628 \u062f\u0631 \u0633\u0645\u062a \u0628\u0633\u062a\u0627\u0646\u06a9\u0627\u0631 \u0628\u06cc\u0634\u062a\u0631 \u0645\u06cc\u200c\u0634\u0648\u062f.<\/p>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\"><strong>\u0686\u0631\u0627 \u0645\u0627\u0647\u06cc\u062a \u062d\u0633\u0627\u0628\u200c \u0647\u0627 \u0645\u0647\u0645 \u0627\u0633\u062a\u061f<\/strong><\/h2>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u0641\u0647\u0645\u06cc\u062f\u0646 \u0645\u0627\u0647\u06cc\u062a \u062d\u0633\u0627\u0628\u0647\u0627 \u062f\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u0647 \u062f\u0644\u0627\u06cc\u0644 \u0632\u06cc\u0631 \u0645\u0647\u0645 \u0627\u0633\u062a:<\/p>\r\n\r\n\r\n\r\n<ol class=\"wp-block-list\" start=\"1\">\r\n<li><strong>\u062b\u0628\u062a \u0635\u062d\u06cc\u062d \u0645\u0639\u0627\u0645\u0644\u0627\u062a:<\/strong> \u0628\u0631\u0627\u06cc \u062b\u0628\u062a \u062f\u0631\u0633\u062a \u0628\u0627\u06cc\u062f \u0628\u062f\u0627\u0646\u06cc\u062f \u06a9\u0647 \u06a9\u062f\u0627\u0645 \u062d\u0633\u0627\u0628 \u0628\u062f\u0647\u06a9\u0627\u0631 \u0648 \u06a9\u062f\u0627\u0645 \u0628\u0633\u062a\u0627\u0646\u06a9\u0627\u0631 \u0627\u0633\u062a.<\/li>\r\n\r\n\r\n\r\n<li><strong>\u062a\u0647\u06cc\u0647 \u0635\u0648\u0631\u062a\u200c \u0647\u0627\u06cc \u0645\u0627\u0644\u06cc:<\/strong> \u0645\u062b\u0644 <a href=\"https:\/\/moeinsoft.com\/articles\/what-is-balance-sheet\/\">\u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647<\/a> \u0648 \u0635\u0648\u0631\u062a \u0633\u0648\u062f \u0648 \u0632\u06cc\u0627\u0646.<\/li>\r\n\r\n\r\n\r\n<li><strong>\u062a\u062d\u0644\u06cc\u0644 \u0645\u0627\u0644\u06cc:<\/strong> \u062a\u062d\u0644\u06cc\u0644\u200c \u06af\u0631\u0627\u0646 \u0627\u0632 \u0627\u06cc\u0646 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0628\u0631\u0627\u06cc \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u0648\u0636\u0639\u06cc\u062a \u0645\u0627\u0644\u06cc \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0645\u06cc\u200c\u06a9\u0646\u0646\u062f.<\/li>\r\n<\/ol>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\"><strong>\u0686\u0646\u062f \u0645\u062b\u0627\u0644 \u06a9\u0627\u0631\u0628\u0631\u062f\u06cc<\/strong><\/h2>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\"><strong><mark class=\"has-inline-color\" style=\"background-color: rgba(0, 0, 0, 0); color: #e0327f;\">\u0645\u062b\u0627\u0644 1:<\/mark> \u062e\u0631\u06cc\u062f \u06a9\u0627\u0644\u0627 \u0628\u0647 \u0635\u0648\u0631\u062a \u0646\u0642\u062f\u06cc<\/strong><\/h3>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u0634\u0631\u06a9\u062a 2 \u0645\u06cc\u0644\u06cc\u0648\u0646 \u062a\u0648\u0645\u0627\u0646 \u06a9\u0627\u0644\u0627 \u0645\u06cc\u200c\u062e\u0631\u062f \u0648 \u0646\u0642\u062f \u067e\u0631\u062f\u0627\u062e\u062a \u0645\u06cc\u200c\u06a9\u0646\u062f.<\/p>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li>\u062d\u0633\u0627\u0628 &#8220;\u0645\u0648\u062c\u0648\u062f\u06cc \u06a9\u0627\u0644\u0627&#8221; (\u062f\u0627\u0631\u0627\u06cc\u06cc) \u0627\u0641\u0632\u0627\u06cc\u0634 \u0645\u06cc\u200c\u06cc\u0627\u0628\u062f \u0648 \u0628\u062f\u0647\u06a9\u0627\u0631 \u0645\u06cc\u200c\u0634\u0648\u062f.<\/li>\r\n\r\n\r\n\r\n<li>\u062d\u0633\u0627\u0628 &#8220;\u0635\u0646\u062f\u0648\u0642&#8221; (\u062f\u0627\u0631\u0627\u06cc\u06cc) \u06a9\u0627\u0647\u0634 \u0645\u06cc\u200c\u06cc\u0627\u0628\u062f \u0648 \u0627\u06cc\u0646 \u06a9\u0627\u0647\u0634 \u062f\u0631 \u0633\u0645\u062a \u0628\u0633\u062a\u0627\u0646\u06a9\u0627\u0631 \u062b\u0628\u062a \u0645\u06cc\u200c\u0634\u0648\u062f \u0686\u0648\u0646 \u067e\u0648\u0644 \u0646\u0642\u062f \u0627\u0632 \u0634\u0631\u06a9\u062a \u062e\u0627\u0631\u062c \u0634\u062f\u0647 \u0627\u0633\u062a.<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\"><strong><mark class=\"has-inline-color\" style=\"background-color: rgba(0, 0, 0, 0); color: #e0327f;\">\u0645\u062b\u0627\u0644 2:<\/mark> \u06af\u0631\u0641\u062a\u0646 \u0648\u0627\u0645<\/strong><\/h3>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u0634\u0631\u06a9\u062a 20 \u0645\u06cc\u0644\u06cc\u0648\u0646 \u062a\u0648\u0645\u0627\u0646 \u0648\u0627\u0645 \u0645\u06cc\u200c\u06af\u06cc\u0631\u062f.<\/p>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li>\u062d\u0633\u0627\u0628 &#8220;\u0628\u0627\u0646\u06a9&#8221; (\u062f\u0627\u0631\u0627\u06cc\u06cc) \u0627\u0641\u0632\u0627\u06cc\u0634 \u0645\u06cc\u200c\u06cc\u0627\u0628\u062f \u0648 \u0628\u062f\u0647\u06a9\u0627\u0631 \u0645\u06cc\u200c\u0634\u0648\u062f.<\/li>\r\n\r\n\r\n\r\n<li>\u062d\u0633\u0627\u0628 &#8220;\u0628\u062f\u0647\u06cc\u200c \u0647\u0627\u06cc \u0628\u0644\u0646\u062f \u0645\u062f\u062a&#8221; (\u0628\u062f\u0647\u06cc) \u0627\u0641\u0632\u0627\u06cc\u0634 \u0645\u06cc\u200c\u06cc\u0627\u0628\u062f \u0648 \u0628\u0633\u062a\u0627\u0646\u06a9\u0627\u0631 \u0645\u06cc\u200c\u0634\u0648\u062f.<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\"><strong><mark class=\"has-inline-color\" style=\"background-color: rgba(0, 0, 0, 0); color: #e0327f;\">\u0645\u062b\u0627\u0644 3:<\/mark> \u0641\u0631\u0648\u0634 \u06a9\u0627\u0644\u0627 \u0628\u0647 \u0635\u0648\u0631\u062a \u0646\u0633\u06cc\u0647<\/strong><\/h3>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u0634\u0631\u06a9\u062a 5 \u0645\u06cc\u0644\u06cc\u0648\u0646 \u062a\u0648\u0645\u0627\u0646 \u06a9\u0627\u0644\u0627 \u0628\u0647 \u0635\u0648\u0631\u062a \u0646\u0633\u06cc\u0647 \u0645\u06cc\u200c\u0641\u0631\u0648\u0634\u062f.<\/p>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li>\u062d\u0633\u0627\u0628 &#8220;\u062d\u0633\u0627\u0628\u200c \u0647\u0627\u06cc \u062f\u0631\u06cc\u0627\u0641\u062a\u0646\u06cc&#8221; (\u062f\u0627\u0631\u0627\u06cc\u06cc) \u0627\u0641\u0632\u0627\u06cc\u0634 \u0645\u06cc\u200c\u06cc\u0627\u0628\u062f \u0648 \u0628\u062f\u0647\u06a9\u0627\u0631 \u0645\u06cc\u200c\u0634\u0648\u062f.<\/li>\r\n\r\n\r\n\r\n<li>\u062d\u0633\u0627\u0628 &#8220;\u0641\u0631\u0648\u0634&#8221; (\u062f\u0631\u0622\u0645\u062f) \u0627\u0641\u0632\u0627\u06cc\u0634 \u0645\u06cc\u200c\u06cc\u0627\u0628\u062f \u0648 \u0628\u0633\u062a\u0627\u0646\u06a9\u0627\u0631 \u0645\u06cc\u200c\u0634\u0648\u062f.<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\"><strong>\u062d\u0633\u0627\u0628\u200c \u0647\u0627\u06cc \u062a\u0639\u062f\u06cc\u0644\u06cc \u0686\u06cc\u0633\u062a\u061f<\/strong><\/h2>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u0628\u0631\u062e\u06cc \u062d\u0633\u0627\u0628\u200c \u0647\u0627 \u0648\u062c\u0648\u062f \u062f\u0627\u0631\u0646\u062f \u06a9\u0647 \u0628\u0647 \u062d\u0633\u0627\u0628\u200c \u0647\u0627\u06cc \u0627\u0635\u0644\u06cc \u0645\u0631\u062a\u0628\u0637 \u0647\u0633\u062a\u0646\u062f \u0627\u0645\u0627 \u0627\u062b\u0631 \u0645\u0639\u06a9\u0648\u0633 \u062f\u0627\u0631\u0646\u062f. \u0628\u0647 \u0627\u06cc\u0646 \u062d\u0633\u0627\u0628 \u0647\u0627 \u060c &#8220;\u062d\u0633\u0627\u0628\u200c \u0647\u0627\u06cc \u062a\u0639\u062f\u06cc\u0644\u06cc&#8221; \u0645\u06cc\u200c\u06af\u0648\u06cc\u0646\u062f.\u0627\u06cc\u0646 \u062d\u0633\u0627\u0628\u200c \u0647\u0627 \u0628\u0631\u0627\u06cc \u06a9\u0645 \u06a9\u0631\u062f\u0646 \u06cc\u0627 \u062a\u0646\u0638\u06cc\u0645 \u062d\u0633\u0627\u0628\u200c \u0647\u0627\u06cc \u062f\u06cc\u06af\u0631 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0645\u06cc\u200c\u0634\u0648\u0646\u062f. <mark class=\"has-inline-color has-vivid-red-color\" style=\"background-color: rgba(0, 0, 0, 0);\"><strong>\u0645\u062b\u0627\u0644 :<\/strong><\/mark><\/p>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li><strong>\u0630\u062e\u06cc\u0631\u0647 \u0645\u0637\u0627\u0644\u0628\u0627\u062a \u0645\u0634\u06a9\u0648\u06a9\u200c \u0627\u0644\u0648\u0635\u0648\u0644<\/strong>: \u0627\u06cc\u0646 \u062d\u0633\u0627\u0628 \u067e\u06cc\u0634\u200c \u0628\u06cc\u0646\u06cc \u0645\u06cc\u200c\u06a9\u0646\u062f \u06a9\u0647 \u0628\u0631\u062e\u06cc \u0627\u0632 \u0645\u0634\u062a\u0631\u06cc\u200c \u0647\u0627 \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u0628\u062f\u0647\u06cc \u062e\u0648\u062f \u0631\u0627 \u067e\u0631\u062f\u0627\u062e\u062a \u0646\u06a9\u0646\u0646\u062f\u060c \u0628\u0647 \u0647\u0645\u06cc\u0646 \u062f\u0644\u06cc\u0644 \u0645\u0628\u0644\u063a\u06cc \u0627\u0632 \u062d\u0633\u0627\u0628\u200c \u0647\u0627\u06cc \u062f\u0631\u06cc\u0627\u0641\u062a\u0646\u06cc \u06a9\u0645 \u0645\u06cc\u200c\u0634\u0648\u062f.<\/li>\r\n\r\n\r\n\r\n<li><strong>\u0627\u0633\u062a\u0647\u0644\u0627\u06a9 \u0627\u0646\u0628\u0627\u0634\u062a\u0647<\/strong>: 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