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ماهو دليل الحسابات (شجره الحسابات) ؟ دليل الحسابات هو نظام أو قائمة تحتوي على جميع الحسابات المالية المستخدمة في نظام محاسبة معين. هذه الحسابات تتضمن الأصول، الخصوم، حقوق الملكية، الإيرادات، والمصروفات. يُستخدم دليل الحسابات لتنظيم وتصنيف المعاملات المالية بشكل منهجي، مما يسهل عملية تسجيل المعاملات وتحليل البيانات المالية. كل حساب في الدليل يُعطى رمزًا أو رقمًا فريدًا لتسهيل الإشارة …
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