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Title: دراسة تحليلية لتطبيق النظام المحاسبي المالي في البنوك - دراسة حالة البنوك التجارية الجزائرية منطقتي ورقلة وغرداية لسنة 2013 استبيان
Authors: عايشي عبد المالك
علي بن ساحة
Keywords: the financial accounting system
the international accounting standards
the financial accounting system banking
commercial banks
Issue Date: 8-Dec-2013
Series/Report no.: 2013;
Abstract: The subject of our study focuses on the analytical study of the application of the financial accounting system in banks. To reach this goal we try study this form of application of the financial accounting system in Algerian companies and then move on to apply it in the banks according to the international accounting standards. In this respect, the importance of accounting system in the banking sector is imposed, especially in the case of banks whose accounting system is experiencing a transitional phase (From the sectoral accounting system to the sectoral financial accounting system) which has been applied since the early 2010. For this reason, we have tried to deal with the following question: "To how extent is applicable the financial accounting system in banks?"To answer this question, we relied on the practical analytic study of accounting system in banks through a questionnaire addressed to the Algerian banks in both Ouargla and Ghardaia
Appears in Collections:Département des sciences économiques - Master

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