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Let us agree at the outset that whatever the cost accounting system you follow and whatever type of product you produce, the cost of the product you own will not consist of more than 3 elements, which are direct materials, direct wages and other industrial costs.

Whether the manufacturing system is based on the production orders system, or the production stages system, we will find that the production activity in general, and whether your job is a manual or a manufacturing accounting program

Construction accounting is a branch of financial accounting that is indispensable for construction companies in Egypt and The Middle East .It is the most important at the present because of the domination of this sector on the economic system of the company . It is carried out through either direct or indirect contracts .

Today we will see a type of financial accounting, which is custody, It is in most or all companies and it is in the accounting guide as part of other debit balances, meaning within the current assets

The most important branches of financial accounting in most accounting programs, how to determine the price of the product, the efficiency of production lines, the strength of the commodity and its compatibility with the forces of supply and demand

Financial accounting is one of the human sciences that emerged as a result of individuals interacting with each other, so there was a need for a framework to govern these transactions in the past, such as exchange of goods and barter

The accounting cycle is one of the most important financial accounting sciences that has emerged at the present time as a result of the rapid development of financial information and financial performance technology

It is the return that the company must achieve to meet the required rate of return by the company's shareholders, taking into account that there are liabilities to the other parties ……

In practical reality after the end of the year or even after the balance sheet date, there may be some events after the reporting period: an event, which could be favorable or unfavorable

Provision for doubtful debts or depreciation of customers, which will be included in most financial statements