Let’s move on to learn about how to record closing those temporary accounts. Notice how only the balance in retained earnings has changed and it now matches what was reported as ending retained earnings in the statement of retained earnings and the balance sheet. In closing entries at the end of the year, revenues are debited and closed to the Income Summary account and afterwards… In order to produce more timely information some businesses issue financial statements for periods shorter than a full fiscal or calendar year. Such periods are referred to as interim periods and the accounts produced as interim financial statements. Any account listed on the balance sheet, barring paid dividends, is a permanent account.
- Revenues or income are debited and expenses are credited, which determines the amount to be closed to retained earnings at the end of an accounting period.
- It is the end of the year, December 31, 2018, and you are reviewing your financials for the entire year.
- The Printing Plus adjusted trial balance for January 31, 2019, is presented in Figure 5.4.
- The amount of each debit entered into an account will be the amount of each account’s credit balance.
- In the cash conversion cycle, companies match the payment dates with accounts receivables, ensuring that receipts are made before making the payments to the suppliers.
- If you put the revenues and expenses directly into retained earnings, you will not see that check figure.
For our purposes, assume that we are closing the books at the end of each month unless otherwise noted. If the seller approves the return, the buyer has to reduce the accounts payable liability by that amount in his account books. The third entry requires Income Summary to close to the Retained Earnings account. To get a zero balance in the Income Summary account, there are guidelines to consider. In the cash conversion cycle, companies match the payment dates with accounts receivables, ensuring that receipts are made before making the payments to the suppliers.
AccountingTools
Otherwise, the balances in these accounts would be incorrectly included in the totals for the following reporting period. It is permanent because it is not closed at the end of each accounting period. At the start of the new accounting period, the closing balance from the previous accounting period is brought forward and becomes the new opening balance on the account. Other than the retained earnings account, closing journal entries do not affect permanent accounts.
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A closing entry is a journal entry made at the end of accounting periods that involves shifting data from temporary accounts on the income statement to permanent accounts on the balance sheet. Temporary accounts include revenue, expenses, and dividends, and these accounts must be closed at the end of the accounting year. To update the balance in the owner’s capital account, accountants close revenue, expense, and drawing accounts at the end of each fiscal year or, occasionally, at the end of each accounting period. For this reason, these types of accounts are called temporary or nominal accounts. When an accountant closes an account, the account balance returns to zero.
Movement on the Retained Earnings Account
Below are examples of closing entries that zero the temporary accounts in the income statement and transfer the balances to the permanent retained earnings account. The retained earnings account balance has now increased to 8,000, and forms part of the trial balance after the closing journal entries have been made. This trial balance gives the opening balances for the next accounting period, and contains only balance sheet accounts including the new balance on the retained earnings account as shown below. The expense accounts have debit balances so to get rid of their balances we will do the opposite or credit the accounts. Just like in step 1, we will use Income Summary as the offset account but this time we will debit income summary.
Income summary is a holding account used to aggregate all income accounts except for dividend expenses. Income summary is not reported on any financial statements because it is only used during the closing process, and at the end of the closing process the account balance is zero. Temporary account balances can either be shifted directly to the retained earnings account or to an intermediate account known as the income summary account beforehand. As part of the closing entry process, the net income (NI) is moved into retained earnings on the balance sheet. The assumption is that all income from the company in one year is held onto for future use.
- One such expense that is determined at the end of the year is dividends.
- A sole proprietor or partnership often uses a separate drawings account to record withdrawals of cash by the owners.
- The account has a zero balance throughout the entire accounting period until the closing entries are prepared.
- The closing entry will debit both interest revenue and service revenue, and credit Income Summary.
- You have also not incurred any expenses yet for rent, electricity, cable, internet, gas or food.
It is important to understand retained earnings is not closed out, it is only updated. Retained Earnings is the only account that appears in the closing entries that does not close. You should recall from your previous material that retained earnings are the earnings retained by the company over time—not cash flow but earnings.
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Temporary accounts are used to record accounting activity during a specific period. All revenue and expense accounts must end with a zero balance because they are reported in defined periods and are https://online-accounting.net/ not carried over into the future. For example, $100 in revenue this year does not count as $100 of revenue for next year, even if the company retained the funds for use in the next 12 months.
After the closing journal entry, the balance on the dividend account is zero, and the retained earnings account has been reduced by 200. Only income statement accounts help us summarize income, so only income statement accounts should go into income summary. All of these entries have emptied the revenue, expense, and income summary accounts, and shifted the net profit for the period to the retained earnings account.
Income Summary
Revenue and expense accounts are closed to Income Summary, and Income Summary and Dividends are closed to the permanent account, Retained Earnings. The closing entries are the journal entry form of the Statement of Retained Earnings. The goal is to make the posted balance of the retained earnings account match what we reported on the statement of retained earnings and start the next period with a zero balance for all temporary accounts. Closing entries are journal entries used to empty temporary accounts at the end of a reporting period and transfer their balances into permanent accounts. Temporary accounts are used to accumulate income statement activity during a reporting period. The use of closing entries resets the temporary accounts to begin accumulating new transactions in the next period.
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It is the end of the year, December 31, 2018, and you are reviewing your financials for the entire year. You see that you earned $120,000 this year in revenue and had expenses for rent, electricity, cable, internet, gas, and food that totaled $70,000. However, if the company also wanted to keep year-to-date information from month to month, a separate set of records could be kept as the company progresses through the remaining months in the year.
The account has a zero balance throughout the entire accounting period until the closing entries are prepared. Therefore, it will not appear on any trial balances, including the adjusted trial balance, and will not appear on any of the financial statements. Closing entries prepare a company for the next accounting period by clearing any outstanding balances in certain accounts that should not transfer over to the next period. Closing, or clearing the balances, means returning the account to a zero balance.
Trial Balance
Permanent accounts are accounts that show the long-standing financial position of a company. These accounts carry forward their balances throughout multiple accounting periods. The purpose of the income summary is to show the net income (revenue less expenses) of the business in more detail before it becomes part of the retained earnings account balance. In a partnership, separate entries are made to close each partner’s drawing account to his or her own capital account. If a corporation has more than one class of stock and uses dividend accounts to record dividend payments to investors, it usually uses a separate dividend account for each class. If this is the case, the corporation’s accounting department makes a compound entry to close each dividend account to the retained earnings account.
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مشاوره تحصیلی کارشناسی ارشد، فرآیندی تخصصی است که به داوطلبان کمک میکند تا با برنامهریزی دقیق، انتخاب منابع مناسب و آشنایی با تکنیکهای مطالعه، آمادگی لازم برای شرکت در آزمون ورودی این مقطع را کسب کنند.
جذب نیروی امریه در دانشگاه ایلام،
فرصتی را برای فارغالتحصیلان
واجد شرایط فراهم میکند تا دوره خدمت سربازی خود را در محیطی علمی و تخصصی سپری
کنند.
لیست کامل دروس نهایی خرداد پایه یازدهم و دوازدهم، در نظام آموزشی کشور ایران، امتحانات
نهایی یکی از مهمترین بخشهای ارزیابی عملکرد دانشآموزان در مقاطع مختلف تحصیلی به شمار میرود.
مدارس فرزانگان، به عنوان زیر مجموعهای از مراکز آموزشی استعدادهای درخشان، با هدف شناسایی و پرورش دانشآموزان مستعد، در مقاطع متوسطه اول و دوم فعالیت میکنند.
امریه اداره کل تعاون، کار و رفاه اجتماعی استان کرمانشاه، فرصتی برای فارغالتحصیلان دانشگاهی است تا دوره خدمت وظیفه خود را در محیطی تخصصی و مرتبط با رشته تحصیلیشان سپری کنند.
راه های قبولی در تیزهوشان، مدارس تیزهوشان یا سمپاد، مراکزی برای پرورش استعدادهای برتر دانشآموزان هستند و هر ساله آزمون ورودی برای جذب این دانشآموزان برگزار میکنند.
امکانات مدارس تیزهوشان، به منظور ارتقاء سطح علمی و آموزشی دانشآموزان مستعد در سراسر کشور تاسیس شدهاند.
ثبت نام آزمون مدارس نمونه دولتی، مدارس نمونه دولتی با برگزاری آزمون ورودی، اقدام به جذب دانشآموزان مستعد و برتر مینمایند.
کارشناسی ارشد دانشگاه علمی کاربردی، به دلیل تمرکز دانشگاه علمی کاربردی بر آموزشهای عملی و کاربردی، افراد زیادی خواهان تحصیل در مقطع کارشناسی ارشد این دانشگاه هستند.
ثبت نام رشته خلبانی شکاری نیروی هوایی ارتش، فرآیندی دقیق و چند مرحلهای است که نیازمند توجه ویژه به اطلاعیههای رسمی و رعایت تمامی شرایط اعلام شده میباشد.
دبیرستان ماندگار البرز، که پیشتر با نام کالج آمریکاییها شناخته میشد، یکی از معتبرترین و قدیمیترین دبیرستانهای شهر تهران به شمار میرود.
سامانه رتبه بندی معلمان، با هدف ارتقای کیفیت نظام آموزشی و بهبود وضعیت معیشت فرهنگیان، در سالهای اخیر راهاندازی شده است.
ثبت نام رشته خلبانی شکاری نیروی هوایی ارتش، فرآیندی دقیق و چند مرحلهای است که نیازمند توجه ویژه به اطلاعیههای رسمی و رعایت تمامی شرایط اعلام شده میباشد.
کارت ورود به جلسه کنکور کارشناسی ارشد، سازمان سنجش آموزش کشور به منظور ایجاد نظم و کنترل مطلوب در جلسه آزمون کارشناسی ارشد ۱۴۰۴، برای هر یک از داوطلبان کارت ورود به جلسه کنکور کارشناسی ارشد صادر میکند.
زمان آغاز سال تحصیلی مدارس، با فرارسیدن زمان آغاز سال تحصیلی مدارس، دغدغه اصلی دانشآموزان و اولیاء آنها، آگاهی از زمان دقیق بازگشایی مدارس است.
روش صحیح درس خواندن در ابتدایی، نقش بسیار مهمی در شکلگیری پایههای علمی و علاقهمندی دانشآموزان به یادگیری دارد.
ویژگی های دانش آموز تیزهوش، به والدین و معلمان کمک میکند تا بتوانند به بهترین شکل از استعدادهای آنها حمایت کنند.
سایت سازمان سنجش، به عنوان درگاه اصلی و مرجع اطلاعرسانی آزمونهای سراسری در ایران، نقش بسیار مهمی در ارائه خدمات به داوطلبان ایفا میکند.
اعتراض به نتایج آزمون ورودی مدارس تیزهوشان، پس از اعلام نتایج آزمون ورودی مدارس تیزهوشان، دانشآموزانی که می خواهند نسبت به اعتراض به نتایج آزمون ورودی مدارس تیزهوشان اقدام نمایند، میتوانند از طریق سامانه مای مدیو به نشانی my.medu.ir اقدام به ثبت اعتراض نمایند.
امریه اداره کل استعدادهای درخشان آموزش و پرورش کردستان، به معنای بهرهگیری از توانمندیهای تخصصی فارغالتحصیلان دانشگاهی در قالب خدمت سربازی در این اداره است.
ثبت نام آزمون استخدامی آموزش و پرورش، به صورت اینترنتی و از طریق سایت سازمان سنجش آموزش کشور انجام میشود.
اردوی نوروزی کنکور آموزشگاه خواجه نصیر، دوران نوروز برای دانشآموزان، به ویژه دانشآموزان متوسطه دوم، به دلایل متعددی از اهمیت ویژهای برخوردار است.
زمان برگزاری آزمون ورودی دبیرستان ماندگار البرز، با توجه به آمار قابل توجه موفقیت دانشآموزان این دبیرستان در آزمونهای سراسری و المپیادهای علمی، آگاهی از زمان برگزاری آزمون ورودی دبیرستان ماندگار البرز، دغدغهای مهم برای بسیاری از دانشآموزان و اولیاء محسوب میشود.
امریه اداره کل استاندارد استان کردستان، به معنای گذراندن دوره سربازی در این سازمان است.
سایت آموزشیار دانشگاه آزاد ، بستری را برای ارائه خدمات آموزشی متنوع به دانشجویان فراهم کرده است.
فرم ثبت نام تیزهوشان، درواقع مربوط به مدارسی هستند که دانشآموزان با استعداد و توانایی بالا را جذب میکنند و با ارائه برنامههای آموزشی خاص، به توسعه استعدادهای آنها میپردازند.
منابع آزمون تیزهوشان ششم به هفتم، یکی از مراحل مهم برای دانشآموزان مستعد است که میخواهند در مدارس تیزهوشان تحصیل کنند.
تاریخ برگزاری کنکور سراسری، بر اساس اعلام سازمان سنجش آموزش کشور، تاریخ دقیق برگزاری کنکور سراسری سال ۱۴۰۴ در تمامی گروههای آزمایشی ریاضی، تجربی، انسانی، هنر و زبان، در دو نوبت مجزا در سال برگزار خواهد شد.
زمان ثبت نام آزمون نیروی هوایی ارتش، به صورت دورهای و با توجه به نیاز این نیرو، از طریق اطلاعیههای رسمی ارتش جمهوری اسلامی ایران اعلام میشود.
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زمان ثبت نام در مدارس نمونه دولتی، با توجه به تغییرات اخیر در فرآیند ثبت نام مدارس نمونه دولتی، دانش آموزان و اولیا نیاز به اطلاعات دقیق و به روز در خصوص زمان ثبتنام در مدارس نمونه دولتی و نحوه ثبت نام دارند.
امریه استانداری کردستان، به فرصتی اشاره دارد که به مشمولان خدمت وظیفه عمومی این امکان را میدهد تا به جای گذراندن دوره سربازی در یگانهای نظامی، خدمت خود را در استانداری کردستان و زیرمجموعههای آن انجام دهند.
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آزمون تیزهوشان ششم به هفتم، رقابت فشرده برای ورود به مدارس تیزهوشان، ضرورت برگزاری آزمونی مجزا برای سنجش .هوش و استعداد دانشآموزان ششم به هفتم را ایجاب میکند
توصیه هایی به والدین برای قبولی در آزمون تیزهوشان و نمونه دولتی، یکی از مهمترین اقدامات، توصیه هایی به والدین برای قبولی در آزمون تیزهوشان و نمونه دولتی است تا دانش آموز بتواند با آمادگی کامل در آزمون شرکت کند.
اعتراض به نتایج آزمون کنکور سراسری فرهنگیان، داوطلبان آزمون کنکور سراسری فرهنگیان، در صورت نارضایتی از نتایج اعلامشده، امکان ثبت اعتراض به نتایج آزمون کنکور سراسری فرهنگیان را دارند.
امریه دانشگاه صنعتی همدان، همانند سایر دانشگاهها و مراکز علمی کشور، به معنای گذراندن دوره خدمت وظیفه سربازی در قالب فعالیتهای تخصصی و علمی در محیط دانشگاهی است.
منابع آزمون استخدامی آموزش و پرورش، شامل دو بخش عمومی و تخصصی است. در بخش عمومی، داوطلبان باید به سوالات مرتبط با مباحثی مانند اطلاعات عمومی، تاریخ، ادبیات، معارف اسلامی، و فنآوری اطلاعات پاسخ دهند.
سایت اعلام نتایج کنکور سراسری، سایت اعلام نتایج کنکور سراسری به نشانی sanjesh.org، مرجع اصلی در ایران است. داوطلبان پس از شرکت در آزمون، برای مشاهده نتایج اولیه و نهایی خود باید به این سایت مراجعه کنند.
ثبتنام در آزمون ورودی دوره اول متوسطه مدارس علامه طباطبایی، به منظور تسهیل فرآیند ثبتنام در آزمون ورودی دوره اول متوسطه مدارس علامه طباطبایی، دانشآموزان مستعد و علاقهمند میتوانند در بازه زمانی تعیینشده به وبسایتهای رسمی این مجموعه به نشانیهای alameh.ir و mat.ir مراجعه نمایند.
امریه اداره کل تعاون، کار و رفاه اجتماعی استان زنجان، به معنای گذراندن دوره خدمت سربازی در این سازمان دولتی است.
دفترچه ثبت نام آزمون استخدامی وزارت بهداشت، یکی از مهمترین آزمونهای استخدامی در کشور است که هر ساله برای جذب نیروهای متخصص در بخشهای مختلف بهداشتی و درمانی برگزار میشود.
رشتههای قابل انتخاب در کنکور کاردانی به کارشناسی، کنکور کاردانی به کارشناسی، فرصتی مهم برای فارغالتحصیلان و دانشجویان ترم آخر مقطع کاردانی است تا با شرکت در آن، سطح تحصیلات خود را به کارشناسی ناپیوسته ارتقا دهند.
امریه دانشگاه زنجان، دانشگاه زنجان مانند بسیاری از سازمانها و نهادهای دولتی، فرصت گذراندن خدمت سربازی را به صورت امریه فراهم میکند.
لیست رشته های بدون کنکور سراسری، دانشگاههای سراسری هر ساله لیست رشته های بدون کنکور سراسری خود را در مقاطع کاردانی و کارشناسی اعلام میکنند.
رشته های آزمون استخدامی آموزش و پرورش، هر سال، آزمون استخدامی آموزش و پرورش با هدف تأمین نیروی انسانی مورد نیاز برگزار میشود.
ورود به سایت دانشگاه آزاد واحد علوم تحقیقات، به عنوان درگاهی رسمی برای ارائه خدمات آموزشی، پژوهشی و اداری به دانشجویان، اساتید و کارکنان این دانشگاه طراحی شده است.
مدارک لازم برای ثبت نام کنکور، معمولاً شامل اطلاعات هویتی مانند شماره ملی، شماره شناسنامه، و تاریخ تولد، به همراه یک عکس پرسنلی جدید با پسزمینه سفید و بدون خدشه یا ویرایش است.
اعلام نتایج پذیرش دانشآموزان مدارس شاهد، پس از اتمام فرآیند بررسی اطلاعات بارگذاریشده توسط متقاضیان در سامانه مای مدیو وابسته به وزارت آموزش و پرورش، در بازه زمانی مشخصی صورت میپذیرد.
امریه استانداری زنجان، فرصتی برای فارغالتحصیلان دانشگاهی است تا دوره خدمت سربازی خود را در محیط اداری و مرتبط با تخصص خود بگذرانند.
ثبت نام بدون کنکور دانشگاه علمی کاربردی، هر ساله به منظور تسهیل دسترسی علاقهمندان به آموزش عالی، اقدام به پذیرش دانشجو بدون کنکور در مقاطع کاردانی و کارشناسی ناپیوسته میکند.
مای مدیو کارنامه نوبت دوم، سایت مای مدیو کارنامه my.medu.ir برای دریافت کارنامه نوبت اول، نوبت دوم و شهریور با کد ملی توسط وزارت آموزش و پرورش راه اندازی شده است.
ثبت نام آزمون عملی تربیت بدنی، به عنوان یکی از مراحل کلیدی پذیرش در رشتههای علوم ورزشی و آموزش تربیت بدنی، در بازههای زمانی مشخص و طی دو مرحلهی مقدماتی و نهایی برگزار میشود.
سایت همیار معلم hamyarmoalem-roshd.ir، به عنوان یک ابزار کارآمد، حاوی نکات و راهکارهای آموزشی است که معلمان میتوانند از آنها در راستای برنامهریزی درسی، طراحی فعالیتهای آموزشی و ارزیابی عملکرد دانشآموزان بهرهمند گردند.
سوالات و پاسخنامه آزمون نمونه دولتی، دانشآموزان متقاضی ورود به مدارس نمونه دولتی، پس از شرکت در آزمون ورودی، این امکان را خواهند داشت که سوالات و پاسخنامه آزمون نمونه دولتی را دریافت نمایند.
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مدارس آموزش عالی علوم اسلامی اهل سنت، نهادهای آموزشی مذهبی، در راستای تربیت طلاب و اندیشمندان دینی در اقصی نقاط کشور فعالیت میکنند.
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ثبت نام در مدارس هیئت امنایی، به عنوان یکی از زیر مجموعههای نظام مدارس دولتی در کشور، با هدف ارتقای سطح کیفی آموزش و بهینهسازی مدیریت منابع آموزشی تاسیس گردیدهاند.
بخشنامه آزمون مدارس نمونه دولتی، با هدف تعیین ضوابط و شرایط پذیرش دانشآموزان در این مدارس برای سال تحصیلی 1404-1405، از سوی وزارت آموزش و پرورش منتشر شده است.
سهمیه ویژه داوطلبان حافظ قرآن کریم، به عنوان یک امتیاز ویژه، فرصتی ارزشمند برای داوطلبان علاقهمند به تحصیل در دانشگاه فرهنگیان فراهم میآورد.
فهرست رشتههای آموزش غیرحضوری در دانشگاهها، با توجه به افزایش تقاضا برای آموزشهای انعطافپذیر، اقدام به ارائه فهرست رشتههای آموزش غیرحضوری در دانشگاهها در مقاطع مختلف تحصیلی نمودهاند.
نمره چشم برای معافیت دائم سربازی، بسته به نوع مشکل بینایی (نزدیکبینی، دوربینی، آستیگماتیسم) و همچنین مدرک تحصیلی فرد مشمول، متفاوت است.
ثبت نام در مدارس شایستگان، مجتمع آموزشی مدارس شایستگان با هدف جذب دانشآموزان مستعد در مقاطع تحصیلی مختلف، اقدام به آغاز ثبت نام در مدارس شایستگان نموده است.
ویرایش اطلاعات ثبتنام بدون آزمون دانشگاه سراسری، فرآیندی حائز اهمیت برای داوطلبانی است که قصد اصلاح یا بهروزرسانی اطلاعات ثبتشده خود را دارند.
دفتر گزارشهای آماری سامانه سیدا ویژه مدارس، به عنوان یک منبع اطلاعاتی جامع شامل دادههای کلیدی دانشآموزان از جمله مشخصات فردی، آدرس دقیق و پایه تحصیلی آنان، در دسترس مدیران مدارس از طریق سامانه مای مدیو قرار دارد.
مشاوره معافیت پزشکی سربازی، فرآیندی تخصصی است که به مشمولان خدمت وظیفه عمومی که دارای مشکلات جسمی یا روانی هستند، کمک میکند تا از حقوق قانونی خود برای معافیت از خدمت سربازی آگاه شوند و مراحل لازم برای دریافت آن را طی کنند.
بخشش غیبت سربازان متأهل، به طرحهایی اشاره دارد که به منظور تسهیل شرایط خدمت سربازی برای افراد متأهل، غیبتهای آنان را در برخی موارد نادیده میگیرد یا تخفیفهایی در مجازاتهای مربوط به غیبت اعمال میکند.
آغاز ثبت نام در مدارس علم و ادب، با آغاز ثبت نام در مدارس علم و ادب در شهر تهران، اقدام به پذیرش دانشآموزان پسر در مقاطع پیشدبستانی، ابتدایی، متوسطه اول و متوسطه دوم انجام می شود.
فهرست دانشگاههای تحت پوشش سامانه سما لایو، به عنوان یک بستر کارآمد علاوه بر دانشگاههای علمی کاربردی، در اختیار سایر مؤسسات آموزش عالی نیز قرار گرفته است.
مهلت زمان ثبت نام در مدارس شاهد، به صورت متغیر و وابسته به اطلاعیههای رسمی وزارت آموزش و پرورش و اداره کل امور شاهد و ایثارگران است.
کارورزی دانشگاه جامع علمی کاربردی، دانشگاه علمی کاربردی در راستای ارتقای سطح مهارتهای عملی دانشجویان، واحد درسی تحت عنوان کارورزی دانشگاه جامع علمی کاربردی در مقاطع کاردانی و کارشناسی ارائه مینماید.
آشنایی با دبیرستان انرژی اتمی ایران، به عنوان یکی از برجستهترین مراکز آموزشی در سطح کشور شناخته میشوند و هر ساله با برگزاری آزمونهای ورودی پذیرای دانشآموزان مستعد میباشند.
معافیت پزشکی بیماری مننژیت، مننژیت به عنوان التهاب غشاهای محافظتی که مغز و نخاع را احاطه میکنند (مننژها)، میتواند عوارض جدی و حتی دائمی بر سلامت فرد داشته باشد.
فرآیند حذف و اضافه در دانشگاه آزاد، دانشگاه آزاد اسلامی در هر نیمسال تحصیلی، بازه زمانی مشخصی را برای فرآیند حذف و اضافه در دانشگاه آزاد در نظر میگیرد.
جاماندگان ثبت نام در دانشگاه آزاد، مهلت مجدد نامنویسی جاماندگان ثبت نام در دانشگاه آزاد، فرصتی است برای آن دسته از داوطلبانی که موفق به انجام فرآیند ثبت نام و انتخاب رشته اینترنتی در بازه زمانی مقرر نشدهاند.
طرح جامع پویش دانشگاه آزاد، دانشگاه آزاد اسلامی در راستای ایفای نقش محوری خود در تربیت نیروی انسانی متخصص و کارآمد برای کشور، اقدام به راه اندازی طرح جامع پویش دانشگاه آزاد نموده است.
معافیت پزشکی نارسایی مزمن قلب، به این معناست که فرد مشمول خدمت سربازی به دلیل ابتلا به نارسایی مزمن قلب، از انجام خدمت وظیفه معاف میشود.
امریه سربازی سازمان آتش نشانی و خدمات ایمنی قم، فرصتی است برای مشمولان واجد شرایط تا دوران خدمت سربازی خود را در این سازمان سپری کنند.
معافیت پزشکی هپاتیت، به این معناست که فرد مشمول خدمت سربازی به دلیل ابتلا به بیماری هپاتیت، از انجام خدمت وظیفه معاف شود.
اعتبار مدرک تحصیلی دانشگاه آزاد دوره های بدون کنکور، همانند مدارک ارائه شده در دورههای با کنکور این دانشگاه، کاملاً معتبر و مورد تایید وزارت علوم، تحقیقات و فناوری میباشد.
ثبت نام دانشگاه آزاد بر اساس سوابق تحصیلی، داوطلبان گرامی که مایل به ادامه تحصیل در واحدهای دانشگاه آزاد هستند میتوانند از طریق فرآیند ثبت نام دانشگاه آزاد بر اساس سوابق تحصیلی اقدام نمایند و در رشته و دانشگاه مورد نظر خود به ثبتنام بپردازند.
موارد حذف شده از امتحانات نهایی، وزارت آموزش و پرورش هر ساله اقدام به یک سری موارد حذف شده از امتحانات نهایی می کند تا دانش آموزان بتوانند به راحتی دروس را مطالعه کنند.
معافیت پزشکی آمفیزم ریه، به معنای آن است که فرد مشمول خدمت سربازی به دلیل ابتلا به بیماری آمفیزم ریه، از انجام خدمت دوره ضرورت معاف شود.
اعلام نتایج نهایی انتخاب رشته آزمون سراسری،
قابل توجه داوطلبان آزمون سراسری که به منظور اطلاع از اعلام نتایج نهایی انتخاب رشته آزمون سراسری در
زمان مقرر، میتوانید از طریق پایگاه اطلاعرسانی سازمان سنجش
آموزش کشور اقدام فرمایید.
معافیت پزشکی به دلیل فیبروز ریه، فیبروز ریه به عنوان یکی از بیماریهای ریوی که میتواند منجر به معافیت از خدمت سربازی شود، در نظر گرفته شده است.
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