Toureche ZinebYahia Cherif Mouna2024-05-272024-05-272024-01-25Toureche, Zineb. Yahia Cherif, Mouna. The Documentary Credit Accounting In Banks And Companies: A Case Study . AL-Manhel Economique . Vol. 06. N. 02. 25 January 2024. faculty of economie commercial and management sciences. [visitedin ../../….]. availablefrom[copy the linkhere]2602-7968https://dspace.univ-eloued.dz/handle/123456789/32688This paper aims to determine the difference in the accounting writing when a documentary credit is used in an import operation, using the descriptive approach which opts to describe the theoretical aspect of the accounting treatment of documentary credit at the bank and company and then the case study approach to carry out the accounting entries of an import file of the FTB import SARL. The results show that the Algerian law governing the accounting treatment of this type of transaction at the bank is completely different at the company, But the exchange rate is the same.enDocumentary creditBank accountingCompany accountingDomiciliationArticle