مقاربة نظرية للحسابات الختامية في الجزائر

Abstract EN

the closing account in the government sector expresses a set of operations for the implementation of the public budget of a deficit or surplus in the financial scope, and thus represents a kind of control based on an accounting report to assess the extent of the commitment of administrative units to implement the financial laws and the economic activities and policies they cover.

Consequently, it reflects the picture of the amounts that the government and the administrative units actually received or paid and disbursed in comparison to what was allocated to them in terms of equipment and running expenses from the state's annual budget