Browsing by Author "Bennoui Mustafa"

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    External Audit Of Inventories And Its Impact On Financial Statements A Case Study Of Baticim Company
    (University of Eloued جامعة الوادي, 2024-10-31) Lamouri Salma; Bennoui Mustafa; Adjila Mohamed
    This study aims to shed light on the application of inventory auditing and its role in ensuring the accuracy and reliability of financial statements. The concept of auditing and the necessary procedures for auditing the inventory item according to applicable laws were addressed. In order to address the study's problem, a descriptive method was used in the theoretical framework, along with a case study of the BATICIM Company, a manufacturer of metal structures, relying on field observation and personal interviews. The study found that the auditing procedures carried out on BATICIM's inventories indicated that the company manages its inventories effectively and has an efficient control system, which contributed to presenting its financial statements accurately.
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    The Contribution Of Electronic Accounting To The Accuracy Of Accounting Information And Its Impact On The Financial Performance Of The Organization – A Case Study Of Onciel Corporation
    (جامعة الوادي University Of Eloued, 2024-03-01) Lamouri Salma; Bennoui Mustafa
    This research paper aims to study the role and contribution of electronic accounting in enhancing the reliability of accounting information and its effect on the financial performance of the organization. The theoretical approach utilized descriptive methodology, discussing the concept of electronic accounting, electronic accounting information systems, the key advantages and disadvantages of electronic accounting, as well as the concept of financial performance. A case study of the National Salt Corporation (Onciel) was conducted to explore how accounting software is employed in the processes of inputting and processing accounting data to obtain accurate and reliable accounting information in the form of financial statements and reports. Such information positively influences the evaluation of the organization's financial performance. The study concluded that electronic accounting contributes to providing accurate and reliable accounting information in the form of error-free financial statements. Additionally, its comprehensibility positively affects the organization's financial performance by enabling analysis, assessment, and informed decision-making regarding the financial performance of the organization.
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    The Reality And Importance Of Accounting Work In The Era Of Cloud Computing - Springboardcosts
    (جامعة الوادي University Of Eloued, 2024-01-22) Lamouri Salma; Bennoui Mustafa
    This studyaims to shed light on the concepts of cloud computing, as well as cloud accounting and the extent of itsapplicability to the Algerian environment. ThereforeTheresearchproblematicwasaddressed by employing the descriptive approach in the theoretical aspect, whichpertains to the fundamental concepts, alongside the analyticalapproach in the appliedstudy. Furthermore, exploratory factor analysiswasused to assess the feasibility of utilizing cloud computing in accountingwork and determineitsanticipatedsignificance. 73 questionnaires weredistributed to various institutions. The resultsconcludedthat the Algerian environment has the potential to use and apply cloud accounting in the future, and thatmost of thoseinterested in the field of accounting have passion and desire to workwiththis new technologydue to itsparamount importance, particularly in relation to costreduction.