Unified accounting system evaluation-newly applied in municipalities An analytical study in the municipality of Amara | ||
| Al Kut Journal of Economics Administrative Sciences | ||
| Article 1, Volume 0, Issue 15, May 2018, Pages 374-399 | ||
| Author | ||
| Eman Saeed Eede and Entesar Mohamed Jawad | ||
| Abstract | ||
| Abstract: The research (unified accounting system evaluation - the newly applied in municipalities An analytical study in the municipality of Amara) concept of the accounting system Unified and its principles and objectives of the preparation and that the most important link accounts Economic Unity National Accounts and service management in the field of planning, monitoring and evaluation of performance. Also reviewed the history of its inception in foreign countries, and the role of Arab League it down to Iraq and the first of the ministries and institutions which took the initiative in its application. Then the BSA who prepared a book printed in 1985 includes everything related. The application of the unified accounting system Accounting Manual and commentaries thereon and accounting treatments. Then dealt to the most important innovations that have taken place upon a modified version issued in 2011 an attempt to bring it up development included some additions Changes and Bin in the directory and processors and that did not live up to the level of ambition. And ending with the unified accounting system, prepared by the Office of Financial supervision. In 2012 to regulate the accounting work and unification between the various municipal departments formations and develop a plan to be applied in the municipalities which is the subject of our research. Finally came the study process in an attempt to assess the reality and the specifics of the consolidated accounting system applied in the municipalities through a series of meetings and questionnaire was distributed to a group of professionals working in the financial unit in the municipality of Amara ِ (20) employees And using appropriate statistical methods have been analyzed data and test hypotheses. The study found set of Alto silt including a large consensus on the need to Reconsideration in the consolidated accounting system in general, and particularly municipalities and make some modifications to it which helps specialists to provide the detailed data needed to help management in achieving the goals and objectives of its users. And the preparation of a small booklet in the framework of the consolidated accounting system includes some details concerning the activity of the municipality and exists as banks and insurance companies. | ||
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