{"text_format":"2","workbook":"xlsx","n_sheets":3,"sheets":["גיליון1","גיליון2","גיליון3"],"not_rendered":{"charts":0,"images":0,"macros":0,"external_links":0,"defined_names":0,"comments":1,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"run_cost":"one","rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"גיליון1","index":0,"n_rows":37,"n_cols":36,"rows_kept":37,"cut":false,"hidden":false,"merged":[[6,0,9,0],[10,0,11,0],[12,0,14,0],[15,0,16,0],[17,0,19,0],[28,1,31,1],[28,0,31,0],[30,4,31,4],[28,4,29,4],[13,17,13,18],[19,17,19,18],[25,17,25,18],[31,17,31,18],[26,7,26,8],[20,7,20,8],[14,7,14,8],[20,0,23,0],[24,0,27,0],[20,12,20,13],[32,7,32,8],[1,12,1,13],[26,12,26,13],[1,17,1,18],[7,17,7,18],[7,12,7,13],[17,1,19,1],[20,1,23,1],[24,1,27,1],[1,1,1,4],[12,1,14,1],[15,4,16,4],[15,1,16,1],[2,1,3,1],[4,1,5,1],[6,1,9,1],[10,1,11,1],[2,4,3,4],[4,4,5,4],[6,4,7,4],[8,4,9,4],[5,26,6,26],[5,29,6,29],[7,26,8,26],[7,29,8,29],[9,26,10,26],[9,29,10,29],[0,0,0,4],[0,6,0,18],[1,29,2,29],[1,26,2,26],[3,29,4,29],[3,26,4,26],[1,7,1,8],[1,22,1,24],[2,0,3,0],[4,0,5,0],[15,26,16,26],[15,29,16,29],[17,26,18,26],[17,29,18,29],[10,4,11,4],[11,26,12,26],[11,29,12,29],[13,12,13,13],[19,26,20,26],[0,33,0,35],[1,32,2,32],[1,35,2,35],[3,32,4,32],[3,35,4,35],[5,32,6,32],[5,35,6,35],[7,32,8,32],[7,35,8,35],[9,32,10,32],[9,35,10,35],[11,32,12,32],[11,35,12,35],[13,32,14,32],[13,26,14,26],[19,32,20,32],[21,32,22,32],[21,35,22,35],[0,27,0,29],[13,35,14,35],[15,32,16,32],[15,35,16,35],[17,32,18,32],[17,35,18,35],[13,29,14,29],[19,35,20,35]]}
["תרגיל 2.2",{"$nulls":5},"חשבונות T",{"$nulls":19},"מס' שאלה","רישום פקודות יומן תרגיל 1.4",{"$nulls":4},"מס' שאלה","רישום פקודות יומן תרגיל 1.5"]
[null,"רישום פקודות יומן",{"$nulls":5},"עו\"ש",{"$nulls":4},"הוצ' הובלה",{"$nulls":4},"שקל\"ק",{"$nulls":4},"דוח מאזן",null,null,null,1,"ח'","מקדמה ספקים","8.7k",null,null,1,"ח'","עו\"ש","120K"]
[1,"2010-01-01","ח'","עו\"ש","31k",null,null,"ח'","ז'",null,null,null,"ח'","ז'",null,null,null,"ח'","ז'",null,null,null,"שם חשבון","חובה","זכות",null,null,"ז'","עו\"ש",{"$nulls":4},"ז'","הון מניות"]
[null,null,"ז'","הון מניות",null,null,1,31000,null,null,null,3,110,null,null,null,8,12000,{"$nulls":4},"עו\"ש",null,386495,null,2,"ח'","הוצ' חשמל",900,null,null,2,"ח'","עו\"ש","14K"]
[2,"2010-02-03","ח'","רכבים","480k",null,6,17500,110,3,null,"יתרה",110,null,null,null,"יתרה",12000,{"$nulls":4},"הון מניות",null,31000,null,null,"ז'","עו\"ש",{"$nulls":4},"ז'","הלוואה מבנק"]
[null,null,"ז'","זכאים",{"$nulls":4},290000,5,{"$nulls":12},"רכבים",480000,null,null,3,"ח'","הוצ' שייווק","2K",null,null,3,"ח'","הוצ' סחורה","16K"]
[3,"2010-03-04","ח'","הוצ' קניות","28k",null,null,null,12000,7,{"$nulls":12},"הוצ' קניות",28000,null,null,null,"ז'","עו\"ש",{"$nulls":4},"ז'","עו\"ש"]
[null,null,"ז'","ספקים",null,null,8,14500,{"$nulls":4},"לקוחות",{"$nulls":4},"הוצ' משרדיות",{"$nulls":4},"לקוחות",500,null,null,4,"ח'","חייבים","22K",null,null,4,"ח'","הוצ' קניות","15K"]
[null,null,"ח'","הוצ' הובלה",110,null,null,null,2385,9,null,null,"ח'","ז'",null,null,null,"ח'","ז'",null,null,null,"מכירות",null,60500,null,null,"ז'","הכנ' שכ\"ד",{"$nulls":4},"ז'","ספקים"]
[null,null,"ז'","עו\"ש",{"$nulls":4},97000,10,null,4,18000,17500,6,null,9,1650,{"$nulls":4},"הוצ' הובלה",110,null,null,5,"ח'","הוצ' קניות","8.7K",null,null,5,"ח'","הלוואה מבנק",4667]
[4,"2010-04-20","ח'","לקוחות","18k",null,null,null,48000,10,null,"יתרה",500,null,null,null,"יתרה",1650,{"$nulls":4},"שקל\"פ",null,190000,null,null,"ז'","מקדמה ספקים",{"$nulls":4},"ז'","עו\"ש"]
[null,null,"ז'","מכירות",null,null,"יתרה",null,{"$f":"SUM(I4:I11)-SUM(H4:H8)","v":386495},{"$nulls":13},"שקל\"ק",12000,null,null,6,"ח'","רכבים","132K",null,null,6,"ח'","מכונות",31210]
[5,"2010-05-10","ח'","זכאים","480k",{"$nulls":17},"הוצ' משרדיות",1650,null,null,null,"ז'","עו\"ש",{"$nulls":4},"ז'","עו\"ש"]
[null,null,"ז'","עו\"ש","290k",{"$nulls":7},"מכירות",{"$nulls":4},"תקשורת",{"$nulls":4},"תקשורת",460,null,null,7,"ח'","עו\"ש","5.4K",null,null,7,"ח'","עו\"ש","38K"]
[null,null,"ז'","שקל\"פ","190k",null,null,"הון מניות",{"$nulls":4},"ח'","ז'",null,null,null,"ח'","ז'",null,null,null,"נסיעות",275,null,null,null,"ז'","הכנ' ספרים",{"$nulls":4},"ז'","חו\"ז בעלים"]
[6,"2010-06-02","ח'","עו\"ש","17.5k",null,null,"ח'","ז'",{"$nulls":4},18000,4,null,9,460,{"$nulls":4},"הוצ' שכר",97000,null,null,8,"ח'","מקדמה מלקוחות","1.5K",null,null,8,"ח'","עו\"ש",200]
[null,null,"ז'","לקוחות",{"$nulls":4},31000,1,null,null,null,42500,8,null,"יתרה",460,{"$nulls":4},"הוצ' שכ\"ד",48000,null,null,null,"ז'","עו\"ש",{"$nulls":4},"ז'","הכ' ריבית"]
[7,"1/7//10","ח'","ספקים","28k",null,"יתרה",null,31000,null,null,"יתרה",null,{"$f":"N16+N17","v":60500},{"$nulls":8},"סה\"כ",{"$f":"SUM(X4:X17)","v":667995},{"$f":"SUM(Y4:Y17)","v":667995},null,9,"ח'","הוצ' קניות","19.5K",null,null,9,"ח'","מערכת מחשוב",10800]
[null,null,"ז'","עו\"ש","12k",{"$nulls":22},"ז'","ספקים",{"$nulls":4},"ז'","עו\"ש"]
[null,null,"ז'","שקל\"פ","16k",{"$nulls":12},"נסיעות",{"$nulls":8},10,"ח'","ספקים",5565,null,null,10,"ח'","חו\"ז בעלים","5K"]
[8,"2010-08-03","ח'","עו\"ש","14.5k",null,null,"רכבים",{"$nulls":4},"זכאים",{"$nulls":4},"ח'","ז'",{"$nulls":8},"ז'","עו\"ש",10335,null,null,null,"ז'","עו\"ש"]
[null,null,"ח'","שקל\"ק","12k",null,null,"ח'","ז'",null,null,null,"ח'","ז'",null,null,9,275]
[null,null,"ח'","שקל\"פ","16k",null,2,480000,null,null,null,5,480000,480000,2,null,"יתרה",275]
[null,null,"ז'","מכירות","42.5k",null,"יתרה",480000,null,null,null,"יתרה",0]
[9,"2010-10-10","ח'","הוצ' משרדיות",1650]
[null,null,"ח'","תקשורת",460,{"$nulls":12},"הוצ' שכר"]
[null,null,"ח'","נסיעות",275,null,null,"הוצ' קניות",{"$nulls":4},"שקל\"פ",{"$nulls":4},"ח'","ז'"]
[null,null,"ז'","עו\"ש",2385,null,null,"ח'","ז'",null,null,null,"ח'","ז'",null,null,10,97000]
[10,"2010-12-31","ח'","הוצ' שכר","97k",null,3,28000,null,null,null,8,16000,190000,5,null,"יתרה",97000]
[null,null,"ז'","עו\"ש",null,null,"יתרה",28000,{"$nulls":5},16000,7]
[null,null,"ח'","הוצ' שכ\"ד","48k",{"$nulls":6},"יתרה",null,190000]
[null,null,"ז'","עו\"ש",{"$nulls":13},"הוצ' שכ\"ד"]
[{"$nulls":7},"ספקים",{"$nulls":9},"ח'","ז'"]
[{"$nulls":7},"ח'","ז'",{"$nulls":7},10,48000]
[{"$nulls":8},28000,3,{"$nulls":6},"יתרה",48000]
[{"$nulls":6},7,28000]
[{"$nulls":6},"יתרה",0]

{"sheet":"גיליון2","index":1,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":false,"merged":[]}

{"sheet":"גיליון3","index":2,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":false,"merged":[]}