introduction

From olden days a human being cannot live in isolation with his neighbours

 buying and selling to satisfy his needs his relations between him and other in that Society created some sort of reports which should be regulated the authority which rules the society but is it necessary ruins rules to regulate those rapports therefore the law appears to organise the relations in the society in other meaning the regulates the behavior and conduct of the people in this study we briefly explain the principles what was the law to the student who doesn't know the branch of sciences sussed trust says thus divide this this is the city u d y study into two parts we study the theory of f law is the first part 

and the theory of rights in the second part

Classification of law

the basic of law division is in public and private law. This classification is based upon a distinction between the public or private character of the persons concerned.

public law is that wich regulates relations of public persons among themselves or relations arising between public person either the state or one of its authoritieswhether legislative, excutive or 

judicial.

private law concerning with the relation of private person among themselves

Subdivision of public law

Public law includes several branches constitutional law, administrative law, the criminal law, the public international law, and the financial law

1- The constitutional law

It means that branch of public law of a state which streets organisation end frame of government the organs and power of sovereignty authorities and functions

The fundamental which are to regulate nations of government and subject and prescribers generally the plan and Method according to which the public affairs of the state are to be administrated

The works on constitutional law usually deals  with the state in relation to maintenance off order and the defence of the state rather than with it's expanding activities in social economic sphere

It is new gardening tool the letter that the average citizen comes face to face with the official in the course of day-to-day administration but his fundamental freedoms more likely the infringed in relation to the maintenance of order it is in this sphere that the courts are likely to be in conflict with the executive and it is to the courts rather than the parliament is it the citizen resorts for the redress of his individual grievances

thus a b text book unconstitutional law can cover only a part of the vast field uS government n status of ministers but not the details of services such as education or housing this is left to administrative law

Accounting principles and concepts:       المبادئ والمفاهيم المحاسبيه

A common definition(التعريف الشائع)  of the word  principles: Abroad general law(قانون) or rule adopted(يتم استخدامها) as a guide(دليل) to Action settled ground or basis of conduct or practice.

 consequently, generally accepted accounting principles (GAAP)(المبادئ المحاسبيه المتعارف عليها) describe it as broad rules adopted by the accounting profession(المهن المنظمه للمحاسبه) as a guide in measuring(قياس), recording(تسجيل) and reporting the financial affairs(الشئون الماليه) and activities of business to its owners, creditors and other interested parties.

If a company distributes(نشرت) its financial statements(القوائم الماليه) to the public it is required to follow(هذا يتطلب اتباع المبادئ لمحاسبيه المتعارف عليها) general accepted accounting principle prepration of those statements. (في اعداد هذه القوائم)
GAAP is exceedingly useful because it attempted to standardise and regulate accounting definitions, assumptions, and methods.
Since GAAP is founded on the basic accounting principles and guidelines we can better understand GAAP if he understands acounting principles as follows:

1- business entity concept:

Under this concept for accounting services this is conceived to be and is treated as separate entity separate and distinct from its owner or owners and from every other business.(كل مشروع يعامل كوحده منفصله ومستقله عن ممتلكات صاحب المشروع)
Business are so conceived and be treated because in so far as a specific business is concerned the purpose of accounting is to record its transaction and periodically records its financial position and profitability. Consequently, the records and reports of a business should not include either transaction or assets of another business personal assets and transaction of its owner or owners.(يجب الا يتم اظهار ولا تسجيل الممتلكات الشخصيه للمالك في الدفاتر الخاصه بالمشروع)
For example: Personal automobile of business owner should not be included among the assets of his business and its gas,oil ,and repairs should not be treated as an expenses of the Business for to do so distorts the reported financial position and profitability of the business.

2- cost principles(مبدأ التكلفه) 

In addition to the business entity concept in accounting principle called the cost principle should be Borne in mind when reading a balance sheet.

 Under this principle all goods and services purchased or recorded at cost and appear on the statement at cost not at market value

For example: if a business pays $15,000 for a land to be used in carrying on its operations the wishes should be recorded at $15,000 it makes no difference is the owner and several competent outside appraisers sort the land Wars at least $25,000 it cost $15,000 and should appear on the balance sheet at that amount. 
In applying the cost  principal costs are measured on a cash or cash equivalent(المعادل للنقديه) basis. If the considration given for an asset or service cost is measured as entire cash outlay made to secure the assets or service(تظهر البضائع او المشتريات بالسعر الذي تم شرائها به و ليس بسعر السوق في الوقت الحاضر)