المعالجة المحاسبية للتسويات الجردية

Abstract

The study aims to shed light on the role played by accounting in recording, evaluating and improving the financial statements by identifying the concept of accounting treatment of the settlement of the inventory and the various aspects of it, in addition to the procedures applied in applying it, and thus its contribution to providing high quality financial statements In the Regional Institution for Rural Engineering. The descriptive approach was adopted in presenting various concepts related to the accounting treatment of inventory settlements. Hence, the analytical approach in the applied study, which dealt with a sample of the Algerian institutions active in the market, is the institution of the regional institution for rural engineering. The study concluded that the application of accounting treatment for settlement on scientific grounds And correct contribution to the achievement of the objectives of the institution, namely, the production of its financial statements in an honest and clear.