الدرس 64 | شهادة CMA

قائمة الدروس

  1. Introduction to CMA
  2. CMA Part 1 Unit 1 Lec. 1 Concepts of Financial Accounting
  3. CMA Unit 1 Lec. 2 Statement of Financial Position
  4. CMA Unit 1 Lec 3 Income Statement & Statement of Comprehensive Income
  5. CMA Unit 1 Lec 4 Statement of changes in Equity & equity Transactions
  6. CMA Unit 1 Lec 5 Statement of cash flow
  7. CMA Part 1 Unit 1 Lec. 6 Revenue Recognition 1
  8. CMA Part 1 Unit 1 Lec 7 Revenue Recognition Overtime 2
  9. CMA Part 1 Unit 2 Lec 8 Accounts Receivable
  10. CMA Part1 Unit 2 Lec 9 Inventory 1 Fundamentals
  11. CMA Part 1 Unit 2 Lec 10 Inventory 2 Cost Flow Methods
  12. CMA Part 1 Unit 2 Lec 11 Inventory 3 Lower of cost or Market LCM & NRV
  13. CMA Part 1 Unit 2 Lec 12 Investments in Equity Securities
  14. CMA Part 1 Unit 2 Lec 13 Investments in Debt Securities
  15. CMA Part 1 Unit 2 Lec 14 Business Combinations and and consolidated FS
  16. CMA Part1 Unit 2 Lec 15 Different Types of Expenses and Liabilities
  17. CMA Part 1 Unit 3 Lec16 Property, Plant and Equipment , Impairment & disposal
  18. CMA Part 1 Unit 3 Lec 17 Intangible Assets
  19. CMA Part 1 Unit 3 Lec 18 Lease
  20. CMA Part 1 Unit 3 Lec 19 Income Tax
  21. CMA Part 1 Unit 3 Lec 20 Bonds & Noncurrent Payable
  22. CMA Part 1 Unit 4 Lec 21 Integrated Reporting
  23. CMA Part 1 Unit 5 Lec. 22 Cost Management Concepts ( 1 )
  24. CMA Part 1 Unit 5 Lec. 23 Cost Management Concepts 2
  25. CMA Part 1 Unit 5 Lec. 24 Cost Management Concepts 3
  26. CMA Part 1 Unit 6 Lec. 25 Job Order Costing
  27. CMA Part 1 Unit 6 Lec. 26 Process Costing
  28. CMA Part 1 Unit 6 Lec. 27 Activity based Costing
  29. CMA Part 1Unit 6 Lec. 28 Life Cycle Costing
  30. CMA Part 1 Unit 7 Lec 29 absorption and variable Costing
  31. CMA Part 1 Unit 7 Lec 30 Joint Products and By Product Costing
  32. CMA Part 1 Unit 7 Lec 31 Overhead Allocation and Normal costing
  33. CMA Part 1 Unit 7 Lec. 32 Allocating Service Dep.
  34. CMA Part 1 Unit 8 Lec. 33 JIT Inventory and Lean Manufacturing
  35. CMA Part 1 Unit 8 Lec. 34 Enterprise Resource Planning ERP
  36. CMA Part 1 Unit 8 Lec 35 Theory Of Constraints
  37. CMA Part 1 Unit 8 Lec. 36 Capacity Management & Value Chain Analysis
  38. CMA Part 1 Unit 8 Lec 37 Other Process Improvement Tools
  39. CMA Part 1 Unit 9 Lec. 38 Correlation and Regression
  40. CMA Part 1 Unit 9 Lec. 39 Learning Curve
  41. CMA Part 1 Unit 9 Lec. 40 Expected Value and Sensitivity Analysis
  42. CMA Part 1 Unit 9 Lec. 41 Strategic Management
  43. CMA Part 1Unit 9 Lec. 42 Balanced Scorecard
  44. CMA Part 1 Unit 9 Lec. 43 Strategic Planning
  45. CMA Part 1 Unit 10 Lec 44 Role of budgets and budgeting Process
  46. CMA Part 1Unit 10 Lec. 45 Budgeting and Standard Cost and Master Budget
  47. CMA Part 1 Unit 10 Lec. 46 Budget Methodologies
  48. CMA Part 1 Unit 10 Lec. 47 Operating Budget Calculations and Cash Budget
  49. CMA Part 1 Unit 10 Lec. 48 Sales Forecast and Pro Forma Financial Statements
  50. CMA Part 1 Unit 11 Lec. 49 Variance Analysis Overview
  51. CMA Part 1 Unit 11 Lec 50 Static and flexible Budget Variance
  52. CMA Part 1 Unit 11 Lec. 51 Direct Material Variance & Direct Labor Variance & Mix and Yield Variance
  53. CMA Part 1 Unit 11 Lec. 52 Overhead Variance and comprehensive Example
  54. CMA Part 1 Unit 11 Lec. 53 Sales Variance
  55. CMA Part 1 Unit 12 Lec.. 54 Responsibility Centers and Performance Measures
  56. CMA Part 1 Unit 12 Lec. 55 Investment Centers and Comparing Performance Measures
  57. CMA Part 1 Unit 12 Lec. 56 Allocating Common Cost and Transfer Pricing
  58. CMA Part 1 Unit 13 Lec. 57 Internal Controls Corporate Governance and Regulations
  59. CMA Part 1 Unit 13 Lec. 58 Internal Controls - Risk and Internal Control
  60. CMA Part 1 Unit 13 Lec. 59 Internal Controls Risk and Internal Control 2
  61. CMA Part 1 Unit 13 Lec 60 Internal Controls Internal Auditing
  62. CMA Part 1 Unit 14 Lec. 61 Internal Controls - Control Procedures
  63. CMA Part 1 Unit 14 Lec. 62 Internal Controls System Controls and Information security
  64. CMA Part 1 Unit 14 Lec. 63 Internal Controls System Controls and Information security 2
  65. CMA Part 1 Unit 14 Lec. 64 Internal Controls Security Measures and Business Continuity Planning
  66. CMA Part 1 Unit 15 Lec. 65 Technology and Analytics - Accounting Information Systems
  67. CMA Part 1 Unit 15 Lec. 66 Technology and Analytics Data Governance and Risk
  68. CMA Part 1 Unit 16 Lec. 68 Systems Development - Technology Enabled Finance Transformation (1)
  69. CMA Part 1 Unit15 Lec.67 Technology & Analytics COSO Framework- Internal Control for Data Governance
  70. CMA Part 1 Unit 16 Lec. 69 Systems Development - Technology Enabled Finance Transformation ( 2 )
  71. CMA Part 1 Unit 16 Lec. 70 Systems Development and Data Analytics - Analytics and Big Data 1
  72. CMA Part 1 Unit 16 Lec. 71 Systems Development and Data Analytics Analytics and Big Data 2
  73. خطة مذاكرة CMA Part 1 و الاعداد للامتحان
  74. CMA Part 1 Gleim 2022 updates - Gleim 2020 VS Gleim 2022
  75. CMA Part 1 Gleim 2022 updates - Unit 1 Income statement - Example on COGS Calculation
  76. CMA Part 1 Gleim 2022 updates - Unit 1 Treasury Stock - Detailed Example on Treasury Stock
  77. CMA Part 1 Gleim 2022 updates Unit 1 Cashflow Statement - New Example on Cashflow Statement
  78. CMA Part 1 Gleim 2022 updates - Unit 3 Investment in debt Securities Investment in Bonds-
  79. CMA Part 1 Gleim 2022 updates-Unit 3 Property, plant, and equipment -Details of Capital expenditures
  80. CMA Part 1 Gleim 2022 updates-Unit 4 Leases - Residual Value Exp.- Amortization Period of ROU Asset
  81. CMA Part 1 Gleim 2022 updates- Unit 7 Absorption and Variable Costing New Example-
  82. CMA Part 1 Gleim 2022 updates Unit 15 Overhead Variances - Overhead Variances Comprehensive Example
  83. CMA Part 1 Gleim 2022 updates Unit 15 Static Budget & Flexible Budget Variance - New Example
  84. CMA Part 1 MCQ Unit 12 Subunit 6 Transfer Pricing
  85. CMA Part 1 MCQ Unit 12 Subunit 5 Allocating Common Costs
  86. CMA Part 1 MCQ Unit 12 Subunit 4 Comparing Performance Measures for Investment Centers
  87. CMA Part 1 MCQ Unit 12 Subunit 3 Performance Measures - Investment Centers (2)
  88. CMA Part 1 MCQ Unit 12 Subunit 3 Performance Measures - Investment Centers (1)
  89. CMA Part 1 MCQ Unit 12 Subunit 2 Performance Measures -Cost, Revenue, Profit Centers CM reporting
  90. CMA Part 1 MCQ Unit 12 Subunit 1 Responsibility Centers
  91. CMA Part 1 MCQ Unit 11 Subunit 8 Sales Variances (2)
  92. CMA Part 1 MCQ Unit 11 Subunit 8 Sales Variances (1)
  93. CMA Part 1 MCQ Unit 11 Subunit 7 Comprehensive Example
  94. CMA Part 1 MCQ Unit 11 Subunit 6 Overhead Variances (3)
  95. CMA Part 1 MCQ Unit 11 Subunit 6 Overhead Variances (2)
  96. CMA Part 1 MCQ Unit 11 Subunit 6 Overhead Variances (1)
  97. CMA Part 1 MCQ Unit 11 Subunit 5 Mix and Yield Variances
  98. CMA Part 1 MCQ Unit 11 Subunit 4 Direct Labor Variances (2)
  99. CMA Part 1 MCQ Unit 11 Subunit 4 Direct Labor Variances 1
  100. CMA Part 1 MCQ Unit 11 Subunit 3 Direct Materials Variances (2)
  101. CMA Part 1 MCQ Unit 11 Subunit 3 Direct Materials Variances (1)
  102. CMA Part 1 MCQ Unit 11 Subunit 2 Static and Flexible Budget Variances
  103. CMA Part 1 MCQ Unit 11 Subunit 1 Variance Analysis Overview
  104. CMA Part 1 MCQ Unit 10 Subunit 9 Sales Forecasts and Pro Forma Financial Statements (2)
  105. CMA Part 1 MCQ Unit 10 Subunit 9 Sales Forecasts and Pro Forma Financial Statements (1)
  106. CMA Part 1 MCQ Unit 10 Subunit 8 The Cash Budget (2)
  107. CMA Part 1 MCQ Unit 10 Subunit 8 The Cash Budget (1)
  108. CMA Part 1MCQ Unit 10 Subunit 7 Projecting Cash Collections (2)
  109. CMA Part 1 MCQ Unit 10 Subunit 7 Projecting Cash Collections (1)
  110. CMA Part 1 MCQ Unit 10 Subunit 6 Operating Budget Calculations - Others
  111. CMA Part 1 MCQ Unit 10 Subunit 5 Operating Budget Calculations Production and Direct Materials 2
  112. CMA Part 1 MCQ Unit 10 Subunit 5 Operating Budget Calculations Production and Direct Materials 1
  113. CMA Part 1 MCQ Unit 10 Subunit 4 Budget Methodologies
  114. CMA Part 1 MCQ Unit 10 Subunit 3 The Master Budget
  115. CMA Part 1 MCQ Unit 10 Subunit 2 Budgeting and Standard Costs
  116. CMA Part 1 MCQ Unit 10 Subunit 1 Roles of Budgets and the Budgeting Process 2
  117. CMA Part 1 MCQ Unit 10 Subunit 1 Roles of Budgets and the Budgeting Process 1
  118. CMA Part 1 MCQ Unit 9 Subunit 7 Strategic Planning
  119. CMA Part 1 MCQ Unit 9 Subunit 6 The Balanced Scorecard
  120. CMA Part 1 MCQ Unit 9 Subunit 5 Strategic Management
  121. CMA Part 1 MCQ Unit 9 Subunit 4 Sensitivity Analysis
  122. CMA Part 1 MCQ Unit 9 Subunit 3 Expected Value 3
  123. CMA Part 1 MCQ Unit 9 Subunit 3 Expected Value 2
  124. CMA Part 1 MCQ Unit 9 Subunit 3 Expected Value 1
  125. CMA Part 1 MCQ Unit 9 Subunit 2 Learning Curve Analysis 2
  126. CMA Part 1 MCQ Unit 9 Subunit 2 Learning Curve Analysis 1
  127. CMA Part 1 MCQ Unit 9 Subunit 1 Correlation and Regression
  128. CMA Part 1 MCQ Unit 8 Subunit 6 Other Process Improvement Tools
  129. CMA Part 1 MCQ Unit 8 Subunit 5 Value Chain Analysis
  130. CMA Part 1 MCQ Unit 8 Subunit 4 Capacity Management
  131. CMA Part 1 MCQ Unit 8 Subunit 3 Theory of Constraints and Throughput Costing
  132. CMA Part 1 MCQ Unit 8 Subunit 2 Enterprise Resource Planning and Outsourcing
  133. CMA Part 1 MCQ Unit 8 Subunit 1 Just in Time Inventory and Lean Manufacturing
  134. CMA Part 1 MCQ Unit 7 Subunit 7 Allocating Service Department Costs – Calculations
  135. CMA Part 1 MCQ Unit 7 Subunit 6 Allocating Service Department Costs – Theory
  136. CMA Part 1 MCQ Unit 7 Subunit 5 Overhead Allocation and Normal Costing – Calculations
  137. CMA Part 1 MCQ Unit 7 Subunit 4 Overhead Allocation and Normal Costing – Theory
  138. CMA Part 1 MCQ Unit 7 Subunit 3 Joint Product and By Product Costing (2)
  139. CMA Part 1 MCQ Unit 7 Subunit 3 Joint Product and By Product Costing (1)
  140. CMA Part 1 MCQ Unit 7 Subunit 2 Absorption and Variable Costing – Calculations (2)
  141. CMA Part 1 MCQ Unit 7 Subunit 2 Absorption and Variable Costing – Calculations (1)
  142. CMA Part 1 MCQ Unit 7 Subunit 1 Absorption and Variable Costing – Theory
  143. CMA Part 1 MCQ Unit 6 Subunit 4 life cycle costing
  144. CMA Part 1 MCQ Unit 6 Subunit 3 Activity Based costing ( 2 )
  145. CMA Part 1 MCQ Unit 6 Subunit 3 Activity Based costing (1 )
  146. CMA Part 1 MCQ Unit 3 Subunit 3 Intangible Assets
  147. CMA Part 1 MCQ Unit 6 Subunit 2 Process Costing part 2
  148. CMA Part 1 MCQ Unit 6 Subunit 2 Process Costing 1
  149. CMA Part 1 MCQ Unit 6 Subunit 1 Job Order Costing
  150. CMA Part 1 MCQ Unit 5 Subunit 4 Costing Techniques
  151. CMA Part 1 MCQ Unit 5 Subunit 3 Cost Classification
  152. CMA Part 1 MCQ Unit 5 Subunit 2 Cost Behavior and Relevant Range 2
  153. CMA Part 1 MCQ Unit 5 Subunit 2 Cost Behavior and Relevant Range (1)
  154. CMA Part 1 MCQ Unit 5 Subunit 1 Cost Management Terminology
  155. CMA Part 1 MCQ Unit 4 Subunit 4 Adoption of Integrated Reporting
  156. CMA Part 1 MCQ Unit 4 Subunit 3 Guiding Principles and Content Elements of the Integrated Report
  157. CMA Part 1 MCQ Unit 4 Subunit 2 Fundamental Concepts of Integrated Reporting
  158. CMA Part 1 MCQ Unit 4 Subunit 1 Integrated Reporting, Integrated Thinking, and the Integrated Report
  159. CMA Part 1 MCQ Unit 3 Subunit 6 Accounting for Bonds and Noncurrent Notes Payable
  160. CMA Part 1 MCQ Unit 3 Subunit 5 Income Taxes
  161. CMA Part 1 MCQ Unit 3 Subunit 4 Lease
  162. CMA Part 1 MCQ Unit 3 Subunit 2 Impairment and Disposal of Long Lived Assets
  163. CMA Part 1 MCQ Unit 3 Subunit 1 Property, Plant, and Equipment
  164. CMA Part 1 MCQ Unit 2 Subunit 9 Different Types of Expenses and Liabilities
  165. CMA Part 1 MCQ Unit 2 Subunit 8 Business Combinations and Consolidated Financial Statements
  166. CMA Part 1 MCQ Unit 2 Subunit 7 Investments in Debt Securities
  167. CMA Part 1 MCQ Unit 2 Subunit 6 Equity Method
  168. CMA Part 1 MCQ Unit 2 Subunit 5 Investments in Equity Securities
  169. CMA Part 1 MCQ Unit 2 Subunit 4 Measurement of Inventory Subsequent to Initial Recognition
  170. CMA Part 1 MCQ Unit 2 Subunit 3 Inventory Cost Flow Methods
  171. CMA Part 1 MCQ Unit 2 Subunit 2 Inventory – Fundamentals
  172. CMA Part 1 MCQ Unit 2 Subunit 1 Accounts Receivable
  173. CMA Part 1 MCQ Unit 1 Subunit 7 Recognition of Revenue over Time
  174. CMA Part 1 MCQ Unit 1 Subunit 6 Revenue from Contracts with Customers
  175. CMA Part 1 MCQ Unit 1 - Subunit 5 Statement of Cash Flows
  176. CMA Part 1 MCQ Unit 1 Subunit 4 Statement of Changes in Equity and Equity Transactions
  177. CMA Part 1 MCQ Unit 1 Subunit 3 Income Statement and Statement of Comprehensive Income
  178. CMA Part 1 MCQ Unit 1 Subunit 2 Statement of Financial Position
  179. CMA Part 1 MCQ Unit 1 Subunit 1 Concepts of Financial Accounting
  180. CMA Part 2 Introduction
  181. CMA part 2 Unit 1 Lec. 1 Common-size Financial statements
  182. CMA part 2 Unit 1 Lec. 2 Liquidity
  183. CMA part 2 Unit 1 Lec. 3 Solvency
  184. CMA part 2 Lec. 4 Unit 1 Subunit 4 Leverage
  185. CMA part 2 Lec. 5 Unit 2 Subunit 1 Profitability
  186. CMA part 2 Lec. 6 Unit 2 Subunit 2 Factors affecting reported profitability
  187. CMA part 2 Lec. 7 Unit 2 Subunit 3 Per-share Ratios
  188. CMA part 2 Lec. 8 Unit 3 Subunit 1 Activity Ratios
  189. CMA part 2 Lec. 9 Unit 3 Subunit 2 Ratio analysis and earning quality
  190. CMA part 2 Lec.10 Unit 4 Subunit 1 Bond (1)
  191. CMA part 2 Lec. 11 Unit 4 Subunit 1 Bond (2)
  192. CMA part 2 Lec.12 Unit 4 Subunit 2 Stocks
  193. CMA part 2 Lec. 13 Unit 4 Subunit 3 Dividends
  194. CMA part 2 Lec.14 Unit 5 Subunit 1 Financial Markets and Securities Offering (1)
  195. CMA part 2 Lec. 15 Unit 5 Subunit 1 Financial Markets and Securities Offering (2)
  196. CMA part 2 Lec. 16 Unit 5 Subunit 2 Risk and Return
  197. CMA part 2 Lec.17 Unit 5 Subunit 3 Portfolio Management
  198. CMA part 2 Lec. 18 Unit 5 Subunit 4 Short-Term Financing
  199. CMA part 2 Lec.19 Unit 5 Subunit 5 Long-Term Financing
  200. CMA part 2 Lec. 20 Unit 6 Subunit 1 Stock Valuation Methods
  201. CMA part 2 Lec. 21 Unit 6 Subunit 2 Cost Of Capital--Current
  202. CMA part 2 Lec. 22 Unit 6 Subunit 3 Cost Of Capital--New
  203. CMA part 2 Lec. 23 Unit 6 Subunit 4 Options and Derivatives
  204. CMA part 2 Lec. 24 Unit 6 Subunit 4 Options and Derivatives (2)
  205. CMA part 2 Lec. 25 Unit 7 Subunit 1 Working capital
  206. CMA part 2 Lec. 26 Unit 7 Subunit 2 Cash Management
  207. CMA part 2 Lec. 27 Unit 7 Subunit 3 Marketable Securities Management
  208. CMA part 2 Lec. 28 Unit 7 Subunit 4 Receivables Management
  209. CMA part 2 Lec. 29 Unit 7 Subunit 5 Inventory Management
  210. CMA part 2 Lec.30 Unit 8 Subunit 1 Mergers and Acquisitions
  211. CMA part 2 Lec.31 Unit 8 Subunit 2 International Trade
  212. CMA part 2 Lec.32 Unit 8 Subunit 3 Exchange Rates -- Systems and calculations
  213. CMA part 2 Lec. 33 Unit 8 Subunit 4 Exchange Rates -- Factors and Risk Mitigation (1)
  214. CMA part 2 Lec. 34 Unit 8 Subunit 4 Exchange Rates -- Factors and Risk Mitigation (2)
  215. CMA part 2 Lec. 35 Unit 8 Subunit 5 Effects of Foreign Exchange Fluctuations
  216. CMA part 2 Lec. 36 Unit 9 Subunit 1 Cost-Volume-Profit CVP Analysis
  217. CMA part 2 Lec. 37 Unit 9 Subunit 2 CVP Analysis -- Target Income Calculations
  218. CMA part 2 Lec. 38 Unit 9 Subunit 3 CVP Analysis--Multi Product Calculations
  219. CMA part 2 Lec.39 Unit 10 Subunit 1 Marginal Analysis--Short run Profit Maximization
  220. CMA part 2 Lec. 40 Unit 10 Subunit 2 Decision Making -- Applying Marginal Analysis
  221. CMA part 2 Lec. 41 Unit 10 Subunit 3 Decision Making -- Special Orders
  222. CMA part 2 Lec. 42 Unit 10 Subunit 4 Decision Making--Make or Buy
  223. CMA part 2 Lec. 43 Unit 10 Subunit 5 Decision Making -- Sale As Is or process Further
  224. CMA part 2 Lec. 44 Unit 10 Subunit 6 Decision Making-- Keep or Droop
  225. CMA part 2 Lec. 45 Unit 11 Subunit 1 Price Elasticity of Demand
  226. CMA part 2 Lec. 46 Unit 11 Subunit 2 Pricing (1)
  227. CMA part 2 Lec. 47 Unit 11 Subunit 2 Pricing (2)
  228. CMA part 2 Lec. 48 Unit 11 Subunit 3 Market Structures
  229. CMA part 2 Lec. 49 Unit 12 Subunit 1 Risk Management
  230. CMA part 2 Lec. 50 Unit 12 Subunit 2 Enterprise Risk Management (1)
  231. CMA part 2 Lec. 51 Unit 12 Subunit 2 Enterprise Risk Management (2)
  232. CMA part 2 Lec. 52 Unit 12 Subunit 2 Enterprise Risk Management (3)
  233. CMA part 2 Lec. 53 Unit 12 Subunit 2 Enterprise Risk Management (4)
  234. CMA part 2 Lec. 54 Unit 13 Subunit 1 The Capital Budgeting Process
  235. CMA part 2 Lec. 55 Unit 13 Subunit 2 Risk Analysis and Real Options
  236. CMA part 2 Lec. 56 Unit 13 Subunit 3 Discounted Cash Flow Analysis
  237. CMA part 2 Lec. 57 Unit 13 Subunit 4 Payback and Discounted Payback
  238. CMA part 2 Lec. 58 Unit 13 Subunit 5 Ranking Investment Projects
  239. CMA part 2 Lec. 59 Unit 13 Subunit 6 Comprehensive Examples
  240. CMA part 2 Lec. 60 Unit 14 Subunit 1 Business Ethics
  241. CMA part 2 Lec. 61 Unit 14 Subunit 2 Ethics For Managemant Accountants
  242. CMA part 2 Lec. 62 Unit 14 Subunit 3 Fraud and the Fraud Risk Model ( Fraud Triangle ) 1
  243. CMA part 2 Lec 64 Unit 14 Subunit 4
  244. CMA part 2 Lec 66 Unit 15 Subunit 2
  245. part 2 Lec 63
  246. Part 2 Lec 65
CMA Part 1 Unit 14 Lec. 63 Internal Controls System Controls and Information security 2

ترتيب الدرس : 64

01:06:08

CMA Part 1 Unit 14 Lec. 63 Internal Controls System Controls and Information security 2

تشغيل

درس الطلاب ايضا

مهارات التواصل

مهارات التواصل

5 محاضر

تدريب المدربين (TOT)

تدريب المدربين (TOT)

5 محاضر

التسويق الشخصى

التسويق الشخصى

6 محاضر

مهارات القائد الناجح

مهارات القائد الناجح

7 محاضر

ادارة الوقت

ادارة الوقت

6 محاضر

مهارات حل المشكلات

مهارات حل المشكلات

4 محاضر

© حقوق النشر محفوظة لمالكى القنوات | القوانين والخصوصية

اضف التطبيق الى شاشتك الرئيسية