1. definition of accounting: 
*"Accounting is a set of principles and procedures relating to the registration and compilation, analysis and interpretation of financial data for the purpose of determining the outcome of business and its financial position".
* "A method of recording and tabulating and summarizing operations and financial events and then interpret the results".
2.Assumptions used in accounting: 
What assumptions used in accounting is generally predict solutions through experimentation of phenomena to upgrade them to the level of reality through the use of a combination of induction and deduction, and when the results to an acceptable degree of accuracy, it can be considered the evidentiary obligation accepted and valid, and perhaps the most important accounting hypotheses are:
I. The imposition of a legal person:
This assumption is based on the understanding that any accounting module is independent and separate from the owners of the project. This assumption leads to the financial statements prepared for the accounting unit for the unit and is not related to operations relating to owners ' accountability for the assumption of independence of economic unity of the personality of the owners making financial statements that the Unit prepared for the operations unit and special operations are not shareholders or staff, in this sense, different accounting statements prepared by the accountants are considered from the point of view of the accounting unit and accounting unit.
II. a hold:
Under this assumption the composition of any accounting module is to continue its activity indefinitely until the final liquidation. This is essential to justify imposing rules of accounting measurement and evaluation of the structure, so as to avoid the accounting unit as far as possible the potential losses by following the following general considerations:
Evaluation of long term assets at cost less all premiums as a result of economic factors and depreciation.
Evaluate current assets at cost or market whichever is lower, to bear the consequence of potential losses accounts.
Profit achieved during the accounting period, and calculate the potential profit.
III. a measurement unit:
Consisting of economic resources owned by the accounting unit of the heterogeneous set of elements (land, buildings, goods, machines.Etc), given the heterogeneity of the resources necessary to create a common unit of measure by which registration of financial operations that occur in the accounting unit and display the results that the accounting unit operations during a specific period, so the money was used as unit of measure values as a canonical measure, the problem of monetary unit of measurement is the volatility and the current value of the continuing decline and therefore As the data are inaccurate financial statements reflect the financial reality of the accounting unit, undermining reliance on...