جدول ماده ۱۳۱ سال ۱۴۰۴ و ۱۴۰۵
❤1

Channel
@hesabdarimodern
On this record: Topic · Growth · Engagement · What this channel posts · Reactions · Posts · Citations · Telegram's recommendations · Cite this entry
15,021subscribers
-25 since we began measuring on 6 August 2026
Risers and fallers across the register · movement among entries of 10,000–31,623.
| Telegram ID | -1001090230920 |
|---|---|
| Type | Channel |
| Username | @hesabdarimodern |
| Created | Between 1 September 2016 and 30 September 2017 — estimated from Telegram’s id allocation, not measured. How this range is calculated. |
| First recorded | 6 August 2026 |
| Last confirmed live | 17 September 2026 |
| Measurements held | 29 |
| Confirmed unchanged | 1 time, most recently 17 September 2026 |
| On Telegram | t.me/hesabdarimodern |
Education — a classification, not a measurement. An on-box language model (Qwen3.6-35B-A3B-UD-Q6_K_XL, prompt version 1) read this channel’s own recent posts on 20 August 2026 and assigned it the closest of 31 fixed categories, at 95% confidence. This is a model’s judgement about what the channel is likely to be about, not a fact this register measured the way a subscriber count or a view count is measured — it can be revised on a later pass, and it carries no weight anywhere else on this page. How this classification works, and why it has no browse page of its own yet.
| Measured (UTC) | Subscribers | Change |
|---|---|---|
| 17 Sept 2026, 13:17 | 15,021 | +1 |
| 15 Sept 2026, 12:55 | 15,020 | -1 |
| 12 Sept 2026, 04:59 | 15,021 | -4 |
| 9 Sept 2026, 22:16 | 15,025 | -5 |
| 6 Sept 2026, 14:58 | 15,030 | -5 |
| 4 Sept 2026, 03:17 | 15,035 | +3 |
| 1 Sept 2026, 19:58 | 15,032 | -2 |
| 31 Aug 2026, 23:18 | 15,034 | +1 |
| 29 Aug 2026, 23:34 | 15,033 | +2 |
| 28 Aug 2026, 21:08 | 15,031 | -3 |
| 27 Aug 2026, 17:34 | 15,034 | -1 |
| 26 Aug 2026, 16:36 | 15,035 | +3 |
| 25 Aug 2026, 13:02 | 15,032 | -1 |
| 24 Aug 2026, 11:34 | 15,033 | -4 |
| 22 Aug 2026, 16:37 | 15,037 | +5 |
| 21 Aug 2026, 04:45 | 15,032 | -2 |
| 20 Aug 2026, 06:17 | 15,034 | -2 |
| 19 Aug 2026, 06:46 | 15,036 | -2 |
| 18 Aug 2026, 10:18 | 15,038 | +2 |
| 17 Aug 2026, 09:38 | 15,036 | first reading |
58 posts held, back to 28 July 2026 — the reader has not yet reached the start of this channel’s public history, so older posts may sit further back, unread. Read across 53 pages of Telegram’s post history, 20 posts per page.
ERR is average views per post over the last 30 days divided by subscribers, the definition TGStat uses, so this figure is comparable with the one you will see elsewhere. It falls structurally as a channel grows: a high ERR on a small channel and a low one on a large channel describe reach mathematics, not quality. We publish the figure and the sample it came from and pass no verdict on it.
ER is defined industry-wide as (forwards + reactions + comments) ÷ views — note the denominator is views, not subscribers. Telegram’s public web preview carries views and reactions but not forward or comment counts, so the reaction rate above is the reactions term only and is therefore a floor: the true ER for this channel is higher by an amount we have not measured and will not estimate. It is computed over the 5 of 8 measured posts that carry a reaction reading, and over those same posts' views.
| Window | Rolling 30 days · latest post in window 3 September 2026 |
|---|---|
| Posts held | 58 (28 July 2026 – 3 September 2026) |
| Views total | 5,190 |
| Reactions total | 10 |
| Forwards / comments | not exposed by the public surface — not measured, not estimated |
| Readings taken | 3 Sept 2026, 10:58 UTC |
Views are a single reading per post, taken at the time above. A post published in the last day or two is still accumulating views, which pulls the 30-day average down slightly. That is a property of the standard definition rather than a fault in it, so we keep the definition rather than “correcting” the number into something nobody can reproduce.
Precision. Telegram publishes view counts on its public widget in short form — 8.12K, 3.7M — so any reading at or above 1,000 reaches us rounded to three significant figures, and only counts below 1,000 are exact. Averages and rates derived from them are shown to the same precision rather than to the unit: a figure like 3,701,250 would assert digits nobody measured.
Reaction counts are published per emoji and rounded the same way, so a total below 1,000 is exact and a larger one is a sum that may carry a rounded component from each emoji above 1,000. Because it is a sum, it does not look rounded — read a large reaction total as three significant figures per contributing emoji rather than as the figure it prints.
Measured directly from 2 videos with a duration reading, out of the posts we hold for this channel — not this channel’s whole posting history, only the sample this register has actually read. An exact reading to the second, taken from the post itself rather than from Telegram’s own rounded chrome, so it carries no ≈ mark.
51 reactions across 32 posts, in 4 distinct kinds. The most used accounts for 92.2% of them.
| Reaction | Count | Share | Share, drawn |
|---|---|---|---|
| ❤ | 47 | 92.2% | |
| 👍 | 2 | 3.92% | |
| 👏 | 1 | 1.96% | |
| 🥰 | 1 | 1.96% |
No sentiment is inferred, and none should be read in. This table is ordered by count and by nothing else. Emoji do not carry stable meaning across languages or communities — 🙏 is thanks in one channel and mourning in another — so we publish which ones were pressed and how often, and pass no judgement on what an audience meant by them.
Precision. Telegram publishes reaction counts per emoji and short-forms each one — 4.34K, 1.2M — so any single kind at or above 1,000 reaches us at three significant figures, and only counts below 1,000 are exact. The shares above are ratios of those figures and carry the same error. This is also why the total here can differ slightly from a reaction total printed elsewhere on the page: both are sums of the same rounded parts, taken over samples with different edges.
Coverage. Reactions were read on 35 of the 58 sampled posts in this sample. Summed by Telegram’s own count on each post — not by adding up the per-emoji breakdown above — those same posts carry 51 reactions in total: the kind of figure the paragraph above means by “a reaction total printed elsewhere on the page”.
Measured over the 58 most recent posts we hold, published 28 July 2026 to 3 September 2026, using the newest reading held for each. Telegram Stars are excluded: they are a payment, not a reaction, and they have their own section.
جدول ماده ۱۳۱ سال ۱۴۰۴ و ۱۴۰۵
❤1
📘اطلاعات حقوقی/ اعسار سهامدار شرکت سهامی سهامدار بودن در شرکتهای سهامی خاص و سهامی عام بخودی خود ، دلیل بر تاجر بودن سهامدار و یا دلیل بر توانمندی و تمکن مالی سهامدار برای پرداخت دیون و تعهدات شخصی اش (ملائت و دارندگی مالی) نیست. به صرف اینکه سهامدار شرکت سهامی خاص یا شرکت سهامی عام هستید تاجر شناخته نمیشوید. بنابراین ؛ اگر سهامدار شرکتهای سهامی خاص و عام درباره پرداخت بدهی شخصی یا پرداخت هزینه دادرسی مربوط به …
❤2🥰1
📘ثبت حسابداری پرداخت وام به کارکنان ▪️ درصورتیکه واحد تجاری به کارکنان خود وام پرداخت کند و در قبال آن یک سفته بابت تضمین دریافت شود: ۱) بابت تضمین ثبت زیر را اعمال میکنیم: حساب انتظامی (بد) طرف حساب انتظامی (بس) ۲) و بابت وام پرداخت شده ثبت زیر اعمال می شود: وام دریافتنی (بد) وجوه نقد (بس) ۳) بابت دریافت هر قسط ثبت زیر اعمال می شود: وجوه نقد (بد) وام دریافتنی (بس) 🔻 درصورتیکه واحد تجاری به کارکنان خود وام پرداخ…
❤1
📘حسابداری ضایعات با حسابداری زائدات چه تفاوتی دارد؟ 🔻 حسابداری ضایعات از عملیاتی که در روز های پایان سال، حسابداران با آن مواجه هستند موارد مربوط به موجودی هاست. انبار گردانی، بستن حساب موجودی ها، موضوعات مربوط به ضایعات و زائدات است. که همه در حسابداری صنعتی گنجانده شده است. امروز در نظر داریم تفاوت دو عنوان حسابداری ضایعات و حسابداری زائدات را با ذکر ثبت حسابداری آن ها بیان کنیم. 🔻زائدات چیست ؟ زائدات یا همان …
❤5
📘ساعت موظفی کارگران در شهریور ۱۴۰۵ ✅کارفرما میتواند به دلیل شرایط خاص ساعت کاری را تغییر دهد؟ تغییر ساعت کاری به ساعات غیر از ساعات عادی روزانه، به عنوان یک تغییر عمده در شرایط کار محسوب میشود. برای اعمال چنین تغییری از سوی کارفرما، دو حالت قابل تصور است: 🔹 کارفرما میتواند با کارگران توافق کرده و رضایت آنها را جلب کند. 🔹در صورتی که کارگران با تغییر ساعت کاری و شرایط جدید موافق نباشند، کارفرما میتواند با ارا…
۵۰۰ دوره محبوب آموزشی مکتبخونه در طرح «ایرانماهر» رایگان شد! اگه حسابداری، موضوعات مالی رو دنبال میکنی، بین این دورهها کلی آموزش کاربردی برای ورود به بازار کار یا پیشرفت شغلی پیدا میکنی: 📊 حسابداری، اکسل و مدیریت مالی 🧾 مالیات، بیمه و حسابرسی 📈 سرمایهگذاری، اقتصاد و تحلیل بازار تنوع دورهها به این موضوعات محدود نیست؛ از هوش مصنوعی و تحلیل داده تا زبان و مهارتهای شغلی هم در این طرح آموزش هست. برای استفاده…
📘ثبت حسابداری صندوق ➖حساب صندوق وجه نقدی که در هر موسسه جهت انجام پرداخت ها و دریافت های روزمره مورد استفاده قرار می گیرد تحت عنوان صندوق در دفاتر حسابداری ثبت می شود. ➖ثبت حسابداری صندوق حساب صندوق وجه نقدی که در هر موسسه جهت انجام پرداخت ها و دریافت های روزمره مورد استفاده قرار می گیرد تحت عنوان صندوق در دفاتر حسابداری ثبت می شود. ثبت حسابداری صندوق از آنجا که حساب صندوق جزء دارایی هاست افزایش آن بدهکار و کاهش …
📘احکام مالیاتی مهم که خیلی ها درگیر آن هستن 🔻مهلت اعتراض به برگ تشخیص مالیات 🔻مهلت تسلیم اعتراض به اوراق مطالبه مالیات بر ارزش افزوده یا برگ استرداد مالیات اضافه پرداختی ➖۳۰ روز از تاریخ ابلاغ 🔻مهلت مراجعه به مسئول مربوطه در راستای ماده ۲۳۸ ق.م.م و ماده ۴۸ ق.م.ا.ا ➖۴۵ روز از تاریخ ثبت درخواست (اعتراض) 🔻مهلت اعتراض به آرای هیأت های حل اختلاف مالیاتی بدوی جهت رسیدگی مجدد در هیات حل اختلاف تجدیدنظر ➖۲۰ روز از تار…
7/000/000میلیون تومان تخفیف ویژه اعضای کانال فقط تا آخر همین هفته😍‼️ 🥇دوره پنجم تحلیلگر حرفهای مالی(financial&Tax_analyst) 👨🏻🏫با تدریس بیش از 40 استاد در زمینه مالی و حسابداری مثل دکتر(دکتر هادلوند،غفار زاده،دوستدار و...) 🖥 برخی از سر فصل ها: 1️⃣ تحلیل گر داده های مالی (پایتون) 2️⃣ مصورسازی داده های مالی 3️⃣ آخرین تغییرات قوانین مالیاتی 4️⃣ مدیریت پرتفولیو و ... 🎓 ارائه مدرک معتبر از انجمن مدیران مالی حرفهای ا…
تمدید کلیه مواعد قانونی تا پایان شهریور به علت شرایط جنگی
📘ثبت حسابداری پیمانکاری 🔹انعقاد قرارداد با پیمانکار قرارداد پیمانکاری زمانیکه ضمانت نامه انجام و تحویل کارفرما گردید منعقد شده و هزینه دفتر اسناد رسمی رو در زمان امضا به دوش می کشد مواردی را که پیمانکار باید تایید نماید به شرح زیر می باشد: 🔹مطالعه تمامی مدارک و اسناد و نقشه ها جهت اطلاع تامین کلیه کارگران و متخصصان تا انتهای کار و تقبل همه هزینه های دستمزد و حمل ونقل 🔹اطمینان از تهیه تمامی مصالح و مواد مورد نیاز…
❤1👏1
📘مغایرت بانکی 🔹براى تهيه صورت مغايرات بانكى به ترتيب بايد اقدامات زير صورت گيرد: 1⃣ اقلام مندرج در ستون بستانكار صورت حساب بانك با اقلام مندرج در ستون بدهكار بانك در دفتر موسسه و همچنين اقلام مندرج در ستون بدهكار صورت حساب بانك با اقلام مندرج در ستون بستانكار حساب بانك در دفاتر موسسه عينا مطابقت گردد. 2⃣ اقلامى كه هم در بدهكار صورت حساب بانك و هم در بستانكار حساب بانك در دفاتر موسسه و همين طور اقلامى كه هم در بست…
❤3
Showing the 12 most recent of 58 posts we hold for @hesabdarimodern. View and reaction counts are the latest single reading for each post, not a live figure, and a recent post is still accumulating both. A view count marked ≈ was rounded by Telegram before we ever saw it — t.me prints views in full below 1,000 and to three significant figures above, so ≈1,200,000 means somewhere between 1,150,000 and 1,249,999. Unmarked counts are exact. Text is reproduced from the public post preview and truncated for length.
Republishes
Channels on the register whose posts this channel has forwarded.
Built only from forwarded posts we have actually read, on both sides. Coverage is early and deliberately incomplete: a missing link means we have not read the post that would prove it, never that the relationship does not exist. Counts are distinct forwarded posts observed, so they only ever go up as we read more.
Named by 1 registered channel — every channel on the register whose own posts have named this one, by its current username or any other username it currently holds, merged from two separately captured readings of the same fact so a namer caught by only one of them is not missed and a namer both caught is not counted twice. A username this channel has since dropped is not matched — that handle may belong to someone else now, and crediting today’s namer to yesterday’s owner would misattribute it.
Named by
Channels on the register whose posts name this channel's handle.
Names
Channels on the register whose handles appear in this channel's posts.
A mention is a weaker signal than a forward and is counted separately for that reason — naming a channel is not republishing it, and a handle in a post body is easy to place deliberately. The post counts beside each row below are distinct posts in which the handle appeared, from posts we have read on both sides — the “Named by N registered channels” figure above is a different count, of distinct NAMING CHANNELS rather than posts, and is not the sum of the rows under it.
The reverse of the list above, and a different kind of signal. This does not require this channel to have ever been asked about directly — each row below is a channel we DID ask Telegram about, whose Telegram-generated list happened to include this one. A channel can appear here with an empty list above it, because being named by someone else’s query is independent of having been queried itself.
This channel appears in 10 seed channels' Telegram-generated recommendation lists in total. Each is Telegram’s list for THAT channel, not this one — see how this is measured.
A live page changes as we take new readings, so a citation should name the measurement it is based on, not just the URL. The line below cites the subscriber count as measured 17 September 2026 — this entry's latest reading, not the date you are reading this.
“حسابداری مدرن” (@hesabdarimodern), 15,021 subscribers as measured 17 September 2026. Telegram Register, tgregister.com/channel/hesabdarimodern.
Full measurement history, CC BY 4.0. Every reading this register holds for this entry, not just the latest one, as a dated, downloadable record: CSV · JSON. Free to use with attribution to tgregister.com. Each file carries its own generation timestamp, which is the figure to cite for exactly when the data was retrieved.