المحاسبة المبسطة المطبقة على المؤسسات الصغيرة والمتوسطـة

Abstract

At the beginning of this millennium, Algeria has undergone major changes in its accounting practice, mainly in the issuance of the financial accounting system (SCF), in order to keep abreast of the global economic developments and outward openness. As is known, economic reality divides institutions into three groups: small, medium, or great according to its turnover, capital or number of workers. Through this research, we will try to shed light on the new accounting system introduced by the financial accounting system concerning the Algerian small enterprises.