قراءة في المحاسبة المالية للمؤسسات المصغرة الجزائرية

الملخص EN

The rise in the number of Micro-businesses in Algeria and increased activity has led to the emergence of accounting problems many deficits Accounting National , which was prepared under the principles of command economy from resolved, and therefore it became necessary to provide rules and principles and concepts of accounting in line with new developments, and take into account the particularities of this type of Micro-businesses, prompting the Algerian delegated to the issuance of financial accounting system, which became operational early in 2010, has within it a simplified accounting-oriented mini-institutions namely Accounting and Treasury, which will be the focus of this research.