الديون المعدومة (Bad Debts) من أخطر القضايا التي تواجه الشركات حول العالم حيث أنها قد تؤدي إلى الإفلاس، وتتورط الشركات في هذا النوع من الديون حين تلجأ إلى تقديم العديد من التسهيلات الائتمانية في السداد لعملائها، فتُظهر حجماً هائلاً من المبيعات (Sales)، ولكنها تصبح في النهاية غير قادرة على تحصيل مستحقاتها كاملة والتي تتحول نسبة كبيرة منها إلى ديون معدومة (Bad Debts).

محاسبة المقبوضات والديون المعدومة
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Gain insight into a topic and learn the fundamentals.
Beginner level
Recommended experience
2 hours to complete
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What you'll learn
المقصود باضمحلال حسابات العملاء، القيام بتحليل حسابات العملاء وأوراق القبض، أنواع الديون، حسابات العملاء.
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Assessments
6 assignments
Taught in Arabic
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