محاسبة الإيراد في القطاع الخدمي ( دراسة حالة عن المؤسسة العامة للاتصالات في سوريا)
Abstract
تعد المحاسبة نظام معلومات هدفه الأساسي خدمة المؤسسات في تمكينها من إعداد تقارير مالية, مبنية على أسس وقواعد ومبادئ تفصح عن المركز المالي للمنشأة ونتائج أعمالها والتدفقات النقدية, وتساعد أيضاً في تحديد الكفاءة التي في ضوئها يتم تقييم نتائج الماضي والتخطيط للمستقبل في ظل التقديرات والدراسات المالية .
وتبرز أهمية البحث في إبراز الحاجة لتطوير السياسات والإجراءات المحاسبية المتبعة في محاسبة الإيراد في المؤسسة العامة للاتصالات, نتيجة للتطورات الاقتصادية التي تشهدها سوريا في ظل الانفتاح الاقتصادي, وذلك من خلال اعتماد المعايير الدولية لإعداد التقارير المالية, والتي أصبحت مستخدمة بشكل واسع على المستوى العالمي.
Accounting is an information system whose primary aim is serving establishments in enabling them to prepare financial report based on principles that show the financial status of the institution and the results of their performance and cash flow. It also helps in determining the ability through which the results of the past and planning of the future is estimated within these estimates and the financial studies. The importance of the research is to show the need for developing the accounting policies and procedures which are used for revenue accounting in Syrian Telecommunications Establishment as a result of the economic developments in Syria within the economic openness by adopting the International Financial Reporting Standards which are widely used by most companies around the world.
Downloads
Published
How to Cite
Issue
Section
License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
-
The authors retain the copyright and grant the right to publish in the magazine for the first time with the transfer of the commercial right to Tishreen University Journal of Research and Scientific Studies - Economic and Legal Sciences
Under a CC BY- NC-SA 04 license that allows others to share the work with of the work's authorship and initial publication in this journal. Authors can use a copy of their articles in their scientific activity, and on their scientific websites, provided that the place of publication is indicted in Tishreen University Journal of Research and Scientific Studies - Economic and Legal Sciences . The Readers have the right to send, print and subscribe to the initial version of the article, and the title of Tishreen University Journal of Research and Scientific Studies - Economic and Legal Sciences Publisher
-
journal uses a CC BY-NC-SA license which mean
You are free to:
- Share — copy and redistribute the material in any medium or format
- Adapt — remix, transform, and build upon the material
- The licensor cannot revoke these freedoms as long as you follow the license terms.
-
Attribution — You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
-
NonCommercial — You may not use the material for commercial purposes.
-
ShareAlike — If you remix, transform, or build upon the material, you must distribute your contributions under the same license as the original.
- No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.