نظام المحاسبة المبسطة في المؤسسات الصغيرة

Abstract EN

The objective of this paper is to describe the accounting system applied in small Institutions in the context of the accounting reform work carried out by Algeria and resulted in the application of the financial accounting system as of 2010, In order to achieve economic objectives in line with the developments in the business environment, especially since this type of institutions represents a significant segment of the institutional fabric.

The financial accounting system referred to the simplified accounting system represented by treasury accounting to provide a true picture of the reality of small Institutions in Algeria; It concluded that Treasury accounting is important for improving the accounting practice of small Institutions, however the financial accounting system has authorized its application in an optional manner, which contributes to the improvement the quality of its accounting information and is consistent with its potential.