ﺍﻟﻤﻌﺎﻟﺠﺔ ﺍﻟﻤﺤﺎﺳﺒﻴﺔ ﻟﻠﺪﻳﻮﻥ ﺍﻟﻤﻌﺪﻭﻣﺔ

ﺍﻟﻤﻌﺎﻟﺠﺔ ﺍﻟﻤﺤﺎﺳﺒﻴﺔ ﻟﻠﺪﻳﻮﻥ ﺍﻟﻤﻌﺪﻭﻣﺔ
ﻓﻰ ﻫﺬﺍ ﺍﻟﻄﺮﺡ ﺳﻮﻑ ﻧﻠﻘﻰ ﺍﻟﻀﻮﺀ ﻋﻠﻰ ﺍﻟﺘﺎﻟﻰ .
ﻣﺮﺣﻠﺔ Issuance of Debt Write-Off ..... ﺇﺻﺪﺍﺭ ﺍﻟﺪﻳﻦ .
ﻣﺮﺣﻠﺔ Bad Debt ..... ﺍﻟﻤﻌﺎﻟﺠﺔ ﺍﻟﻤﺤﺎﺳﺒﻴﺔ ﻻﺛﺒﺎﺕ ﺍﻋﺪﺍﻡ ﺍﻟﺪﻳﻦ .
ﻣﺮﺣﻠﺔ Collecting Bad Debt . ... ﺍﻟﺘﺤﺼﻴﻼﺕ ﺍﻟﻼﺣﻘﺔ ﺑﻌﺪ ﺍﺛﺒﺎﺕ ﺇﻋﺪﺍﻡ ﺍﻟﺪﻳﻦ .
ﺗﻮﺟﺪ ﻃﺮﻳﻘﺘﺎﻥ ﻟﻠﻤﻌﺎﻟﺠﺔ ﺍﻟﻤﺤﺎﺳﺒﻴﺔ ﻟﻠﺪﻳﻮﻥ ﺍﻟﻤﻌﺪﻭﻣﺔ
ﺍﻟﻄﺮﻳﻘﺔ ﺍﻷﻭﻟﻰ ﻭﻫﻰ ﺍﻟﻄﺮﻳﻘﺔ ﺍﻟﻤﺒﺎﺷﺮﺓ Direct method ﻭﻫﺬﻩ ﺍﻟﻄﺮﻳﻘﺔ
ﻻﺗﺨﻀﻊ ﻟﻠﻤﻌﺎﻳﻴﺮ ﺍﻟﻤﺤﺎﺳﺒﺔ ﺍﻟﺪﻭﻟﻴﺔ IFRS
ﻳﺘﻢ ﺗﻌﻴﻴﻦ ﺭﻗﻢ ﺩﻳﻮﻥ ﺍﻟﻤﻌﺪﻭﻣﺔ ﻓﻰ ﻭﻗﺖ ﺃﻋﺪﺍﺩ ﺍﻟﻘﻮﺍﺋﻢ .
ﻳﻜﻮﻥ ﺭﻗﻢ ﺍﻟﺪﻳﻮﻥ ﺍﻟﻤﻌﺪﻭﻣﺔ ﺍﻟﻤﻄﺮﻭﺡ ﻣﻦ ﺭﺻﻴﺪ ﺍﻟﻌﻤﻼﺀ ﻓﻌﻠﻰ .
ﺗﺴﺘﺨﺪﻡ ﻓﻰ ﺍﻟﺸﺮﻛﺎﺕ ﺍﻟﺘﻰ ﻻ ﺗﻘﻮﻡ ﺑﻨﺸﺮ ﺍﻟﻘﻮﺍﺋﻢ ﺍﻟﻤﺎﻟﻴﺔ .
ﺗﺴﺘﺨﺪﻡ ﻓﻰ ﺍﻟﺸﺮﻛﺎﺕ ﺍﻟﺘﻰ ﻻ ﺗﻄﺒﻖ ﻣﻌﺎﻳﻴﺮ ﺍﻟﻤﺤﺎﺳﺒﺔ ﺍﻟﺪﻭﻟﻴﺔ IFRS .
ﺗﺴﺘﺨﺪﻡ ﻓﻰ ﺍﻟﺸﺮﻛﺎﺕ ﺍﻟﺼﻐﻴﺮﺓ ﻭﺍﻟﻤﺘﻮﺳﻄﺔ ﺍﻟﺘﻰ ﻳﻐﻴﺐ ﻋﻨﻬﺎ ﻣﻔﻬﻮﻡ ﺍﻹﺩﺍﺭﺓ ﺍﻟﻤﺎﻟﻴﺔ .
ﺗﺴﺘﺨﺪﻡ ﻓﻰ ﺍﻟﺸﺮﻛﺎﺕ ﺍﻟﺘﻰ ﻳﺨﻠﻂ ﻟﺪﻳﻬﺎ ﺍﻟﺤﺎﺑﻞ ﺑﺎﻟﻨﺎﻳﻞ .
ﺗﻤﺘﺎﺯ ﺍﻟﻤﻌﺎﻟﺠﺔ ﺍﻟﻤﺤﺎﺳﺒﺔ ﻟﻬﺬﻩ ﺍﻟﻄﺮﻳﻘﺔ ﺑﺎﻟﺴﻬﻮﻟﺔ ﻓﻰ ﺇﻋﺪﺍﺩ ﺍﻟﻘﻴﻮﺩ Transactions .
ﺍﻟﻄﺮﻳﻘﺔ ﺍﻟﺜﺎﻧﻴﺔ ﻭﻫﻰ ﺍﻟﻄﺮﻳﻘﺔ ﺍﻟﻐﻴﺮ ﺍﻟﻤﺒﺎﺷﺮﺓ Indirect or Allowance method ‏( ﻃﺮﻳﻘﺔ ﺍﻟﻤﺨﺼﺺ ‏) ﻭﻫﺬﻩ ﺍﻟﻄﺮﻳﻘﺔ .
ﺗﺨﻀﻊ ﻟﻠﻤﻌﺎﻳﻴﺮ ﺍﻟﻤﺤﺎﺳﺒﺔ ﺍﻟﺪﻭﻟﻴﺔ .
ﻳﺘﻢ ﺗﻌﻴﻴﻦ ﺍﻟﻤﺨﺼﺺ ﻋﻨﺪ ﻛﻞ ﻋﻤﻠﻴﺔ ﻣﺒﻴﻌﺎﺕ Sales on account
ﺗﺴﺘﺨﺪﻡ ﻓﻰ ﺍﻟﺸﺮﻛﺎﺕ ﺍﻟﺘﻰ ﺗﻘﻮﻡ ﺑﻨﺸﺮ ﻗﻮﺍﺋﻤﻬﺎ ﺍﻟﻤﺎﻟﻴﺔ .
ﺗﺴﺘﺨﺪﻡ ﻓﻰ ﺍﻟﺸﺮﻛﺎﺕ ﺍﻟﺘﻰ ﺗﻄﺒﻖ ﻣﻌﺎﻳﺮ ﺍﻟﻤﺤﺎﺳﺒﺔ ﺍﻟﺪﻭﻟﻴﺔ .
ﺗﺴﺘﺨﺪﻡ ﻓﻰ ﺍﻟﺸﺮﻛﺎﺕ ﺍﻟﻤﺤﺘﺮﻣﺔ ﻭﺍﻟﻤﺴﺎﻫﻤﺔ , ﻭ ﺍﻟﻤﺎﻟﺘﻴﻨﺎﺷﻴﻮﻧﺎﻝ ﻭﺍﻟﺘﻰ ﺗﺘﻌﺎﻣﻞ ﻣﻊ ﺍﻹﺩﺍﺭﺓ ﺍﻟﻤﺎﻟﻴﺔ ﺑﻤﻔﻬﻮﻣﻬﺎ ﺍﻟﻮﺍﺳﻊ
ﺗﺴﺘﺨﺪﻡ ﻓﻰ ﺍﻟﺸﺮﻛﺎﺕ ﺍﻟﺘﻰ ﻻ ﻳﺨﻠﺘﻂ ﻟﺪﻳﻬﺎ ﺍﻟﺤﺎﺑﻞ ﺑﺎﻟﻨﺎﻳﻞ .
ﺗﻤﺘﺎﺯ ﺍﻟﻤﻌﺎﻟﺠﺔ ﺍﻟﻤﺤﺎﺳﺒﺔ ﻟﻬﺬﻩ ﺍﻟﻄﺮﻳﻘﺔ ﺑﻤﺮﺍﺣﻞ ﻣﻌﻴﻨﺔ ﺳﻮﻑ ﻧﻜﺮﻫﺎ ﻻﺣﻘﺎ ﻋﻨﺪ ﺍﻟﺘﺤﺪﺙ ﻋﻦ ﺍﻟﻤﻌﺎﻟﺠﺎﺕ ﺍﻟﻤﺤﺎﺳﺒﻴﺔ ﻟﻠﺪﻳﻮﻥ ﺍﻟﻤﻌﺪﻭﻣﺔ Debt
write- off .
ﻛﻴﻒ ﻳﺘﻢ ﺇﺳﺘﺨﺮﺍﺝ ﻣﺨﺼﺺ ﺍﻟﺪﻳﻮﻥ ﺍﻟﻤﺸﻜﻮﻙ ﻓﻰ ﺗﺤﺼﻴﻠﻬﺎ
ﻃﺮﻳﻘﺔ ﻗﺎﺋﻤﺔ ﺍﻟﺪﺧﻞ Income of statement method
center=*] ‏] ﻭﻓﻰ ﻫﺬﻩ ﺍﻟﻄﺮﻳﻘﻪ ﻳﺘﻢ ﺃﺧﺬ ﻧﺴﺒﺔ ﻣﻦ ﺍﻟﻤﺒﻴﻌﺎﺕ ﺍﻷﺟﻠﺔ ﻟﻠﻌﺎﻡ ﺍﻟﺤﺎﻟﻰ ﻭﺗﻜﻮﻥ ﻫﺬﻩ ﺍﻟﻨﺴﺒﺔ ﻫﻰ ﺍﻟﻤﺨﺼﺺ .
ﻃﺮﻳﻘﺔ ﺍﻟﻤﻴﺰﺍﻧﻴﺔ Financial Of Statement Method ﻭﻳﻮﺟﺪ ﻟﻬﺎ ﺇﺳﻠﻮﺑﻴﻴﻦ .
center=*] ‏] ﺍ ﻹﺳﻠﻮﺏ ﺍﻷﻭﻝ .... ﻏﻴﺮ ﺩﻗﻴﻖ ... ﺣﻴﺚ ﻳﺘﻢ ﺃﺧﺬ ﻧﺴﺒﺔ ﺇﺟﻤﺎﻟﻴﺔ ﻣﻦ ﺭﺻﻴﺪ ﺍﻟﻌﻤﻼﺀ ﻭﻫﺬﻩ ﺍﻟﻨﺴﺒﺔ ﺗﻜﻮﻥ ﻗﻴﻤﺔ ﺍﻟﻤﺨﺼﺺ .
center=*] ‏] ﺍﻹﺳﻠﻮﺏ ﺍﻟﺜﺎﻧﻲ ... ﺩﻗﻴﻖ .... ﺣﻴﺖ ﻳﺘﻢ ﺃﺧﺬ ﺍﻟﻨﺴﺒﺔ ﺑﻨﺎﺀ ﻋﻠﻰ ﺗﻘﺮﻳﺮ ﻣﺘﻮﺳﻂ ﺃﻋﻤﺎﺭ ﺍﻟﺪﻳﻮﻥ Age Engine ﺑﺤﻴﺚ ﺗﻜﻮﻥ ﻟﻜﻞ ﻓﺌﺔ ﻧﺴﺒﺔ ﺛﻢ
ﺗﻀﺮﺏ ﻓﻰ ﺭﺻﻴﺪ ﺍﻟﻌﻤﻼﺀ ﻭﺗﺠﻤﻊ ﺍﻟﺸﺮﺍﺋﺢ ﻭﻧﺘﻴﺠﺔ ﺍﻟﺠﻤﻊ ﻫﻰ ﺍﻟﻤﺨﺼﺺ .
ﻛﻴﻒ ﺗﻜﻮﻥ ﺍﻟﻤﻌﺎﻟﺠﺔ ﺍﻟﻤﺤﺎﺳﺒﻴﺔ ﻓﻰ ﺍﺛﺒﺎﺕ ﺍﻟﺪﻳﻮﻥ ﺍﻟﻤﻌﺪﻭﻣﺔ .
ﺍﻟﻄﺮﻳﻘﺔ ﺍﻷﻭﻟﻰ ﻭﻫﻰ ﺍﻟﻄﺮﻳﻘﺔ ﺍﻟﻤﺒﺎﺷﺮﺓ Direct method ﻭﺗﻜﻮﻥ ﺍﻟﻤﻌﺎﻟﺠﺔ ﻛﺎﻟﺘﺎﻟﻰ :
ﻣﺮﺣﻠﺔ Issuance of Debt Write-Off ..... ﺇﺻﺪﺍﺭ ﺍﻟﺪﻳﻦ .
ﻻ ﺗﻮﺟﺪ ﻗﻴﻮﺩ ﺇﺻﺪﺍﺭ ﺣﻴﺚ ﺗﻢ ﺍﻹﺛﺒﺎﺕ ﻋﻨﺪ ﺍﻟﺘﺄﻛﺪ .
ﻣﺮﺣﻠﺔ Bad Debt ..... ﺍﻟﻤﻌﺎﻟﺠﺔ ﺍﻟﻤﺤﺎﺳﺒﻴﺔ ﻻﺛﺒﺎﺕ ﺍﻋﺪﺍﻡ ﺍﻟﺪﻳﻦ .
ﻣﻦ ﺡ ﺍﻟﺪﻳﻮﻥ ﺍﻟﻤﻌﺪﻭﻣﺔ Dr/ Bad Debt Expenses
ﺇﻟﻰ ﺡ ﺍﻟﻌﻤﻼﺀ Cr / Accounts Receivable
ﻣﺮﺣﻠﺔ Collecting Bad Debt . ... ﺍﻟﺘﺤﺼﻴﻼﺕ ﺍﻟﻼﺣﻘﺔ ﺑﻌﺪ ﺍﺛﺒﺎﺕ ﺇﻋﺪﺍﻡ ﺍﻟﺪﻳﻦ .
ﻣﻦ ﺡ ﺍﻟﺼﻨﺪﻭﻕ Dr/Cash
ﺍﻟﻰ ﺡ ﺍﻻﻳﺮﺍﺩﺍﺕ ﺍﻟﻤﺘﻨﻮﻋﺔ Cr/ Revenues
ﺍﻟﻄﺮﻳﻘﺔ ﺍﻟﺜﺎﻧﻴﺔ ﻭﻫﻰ ﺍﻟﻄﺮﻳﻘﺔ ﺍﻟﻐﻴﺮ ﺍﻟﻤﺒﺎﺷﺮﺓ Indirect or Allowance method ‏( ﻃﺮﻳﻘﺔ ﺍﻟﻤﺨﺼﺺ ‏) ﻭﺗﻜﻮﻥ ﺍﻟﻤﻌﺎﻟﺠﺔ ﻛﺎﻟﺘﺎﻟﻰ .
ﻣﺮﺣﻠﺔ Issuance of Debt Write-Off ..... ﺇﺻﺪﺍﺭ ﺍﻟﺪﻳﻦ .
ﻣﻦ ﺡ ﺍﻟﺪﻳﻮﻥ ﺍﻟﻤﻌﺪﻭﻣﺔ Dr/ Bad Debt Expenses
ﺍﻟﻰ ﺡ ﻡ . ﺩ . ﻡ ﻓﻰ ﺗﺤﺼﻴﻠﻬﺎ Dr/Allowance for Doubt Debts
ﻣﺮﺣﻠﺔ Bad Debt ..... ﺍﻟﻤﻌﺎﻟﺠﺔ ﺍﻟﻤﺤﺎﺳﺒﻴﺔ ﻻﺛﺒﺎﺕ ﺍﻋﺪﺍﻡ ﺍﻟﺪﻳﻦ .
ﻣﻦ ﺡ ﻡ . ﺩ . ﻡ ﻓﻰ ﺗﺤﺼﻴﻠﻬﺎ Dr/ Allowance for Doubt Debts
ﺇﻟﻰ ﺡ ﺍﻟﻌﻤﻼﺀ Cr / Accounts Receivable
ﻣﺮﺣﻠﺔ Collecting Bad Debt . ... ﺍﻟﺘﺤﺼﻴﻼﺕ ﺍﻟﻼﺣﻘﺔ ﺑﻌﺪ ﺍﺛﺒﺎﺕ ﺇﻋﺪﺍﻡ ﺍﻟﺪﻳﻦ .
ﺃﻭﻻ -: ﻳﺘﻢ ﻋﻜﺲ ﺍﻟﻘﻴﺪ ...
ﻣﻦ ﺡ ﺍﻟﻌﻤﻼﺀ Dr / Accounts Receivable
ﺍﻟﻰ ﺡ ﻡ . ﺩ . ﻡ ﻓﻰ ﺗﺤﺼﻴﻠﻬﺎ Cr/ Allowance for Doubt Debts
ﺛﺎﻧﻴﺎ : ﻳﺘﻢ ﺇﺛﺒﺎﺕ ﺍﻟﺘﺤﺼﻴﻞ ...
ﻣﻦ ﺡ ﺍﻟﺼﻨﺪﻭﻕ Dr/Cash
ﺍﻟﻰ ﺡ ﺍﻻﻳﺮﺍﺩﺍﺕ ﺍﻟﻤﺘﻨﻮﻋﺔ Cr/ Revenues
ﻭﺃﺧﻴﺮﺍ ... ﺭﺑﻤﺎ ﻳﻄﺮﺡ ﺃﺣﺪﻛﻢ ﺳﺆﺍﻝ ﺍﻟﺘﺎﻟﻰ :
ﺱ . ﺗﺮﻱ ﺍﻟﻤﺨﺼﺺ ﺍﻟﺬﻯ ﺗﻢ ﺗﻜﻮﻳﻨﺔ ﻭﻟﻢ ﻳﺴﺘﻔﺪ ﺑﻪ ﻣﺎ ﻫﻰ ﺍﻟﻤﻌﺎﻟﺠﺔ ﺍﻟﻤﺤﺎﺳﺒﻴﺔ ﻟﻪ ؟
ﺝ ... ﻳﺘﻢ ﺇﻗﻔﺎﻟﺔ ﻓﻰ ﻗﺎﺋﻤﺔ ﺍﻟﺪﺧﻞ .
ﻭﻓﻰ ﺍﻟﻨﻬﺎﻳﺔ ﺃﺗﻤﻨﻰ ﺃﻥ ﺍﻛﻮﻥ ﻗﺪ ﻭﻓﻘﺖ ﻓﻰ ﺍﻟﺸﺮﺡ ﻭﻳﺴﻌﺪﻧﻰ ﺗﻠﻘﻰ ﺇﺳﺘﻔﺴﺎﺭﺍﺗﻜﻢ