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11 أبريل 2021

الرئيسية المحاسبة

+حجم الخط-

تعرف نظم المعلومات المحاسبية بأنها عبارة عن مجموعة من الأنظمة الدقية تقوم بمعالجة البيانات الناتجة عن المعاملات المالية المتعلقة بالمنشأة واخراجها بصورة تقارير مالية واحصائية تقدم معلومات تساعد المستخدمين الداخليين (إدارة المنشأة) في اتخاذ القرات وكذلك بالنسبة للمستخدمين الخارجيين مثل المساهمين والمستثمرين وغيرهم “

وفي تعريف اخر أنها عبارة عن انظمة تقوم بعالجة البيانات المالية الخاصة بالمنشأة بهدف توفير المعلومات اللازمة للإدارة والأقسام المختلفة داخل المنشأة وتكون تلك المعلومات مجموعة من التقارير المالية والإحصائية.

أقسام وفروع المحاسبة:

تنقسم المحاسبة إلى عدة أقسام أو فروع وهي:

1- المحاسبة المالية

2- المحاسبة الإدارية

3- محاسبة التكاليف

4- المحاسبة الضريبية

5- محاسبة شركات الأموال

6- المحاسبة الحكومية والقومية

7- محاسبة النفط

وسوف نقدم شرح لكل قسم مع بعض التطبيقات العملية لاحقا إن شاء الله.

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