المعالجة المحاسبية لعمليات التجارة الدولية وفق النظام المحاسبي المالي في الجزائر

الملخص EN

We will address the treatment of trade files in general, international trade files in detail, and the accounting treatment of the import file in particular.

where this file receives a rather accurate treatment.

whereas the reader will gain several applied knowledge in accounting treatments through this study, as we pay close attention and timely tracking in the processes of collecting accounting documents from customers charged with tax within their legal deadlines for their declaration to the relevant interests, which return to the accounting work through its legal stages of benefit.

therefore, we will present a detailed presentation of the accounting work of the international trade file for cases of importing goods, from the beginning of opening the file with institutions or accounting offices to the last accounting stage.