• تحديد السياسات ووضع التوجيهات وال

• تحديد السياسات ووضع التوجيهات والإرشادات الخاصة بعملية استثمار أموال الجامعة.
المحاسبة العامة :
يعتبر الأساس لإنشاء نظام محاسبي يكون هدفه الرقابة وإعداد التقارير طبقاً للمعايير المُحاسبية ذات الصلة
1 الأساس المحاسبي
تعتبر معايير المُحاسبة الدولية للقطاع العام هو الأساس الذي تعمل الجامعة من خلاله على الاحتفاظ بحساباتها وإعداد القوائم المالية

2- قائمة الحسابات والتصنيفات المحاسبية
يتم التحكم بفاعلية وكفاءة في المعاملات المالية للجامعة عن طريق دليل الحسابات فهو يعكس الهياكل التنظيمية والفنية والمالية للجامعة
3- تسوية حسابات دفتر الأستاذ العام ومراجعتها والمعلومات المالية المرتبطة الأخرى

تسجل في هذا الدفتر المعلومات المالية الموجزة من الوحدات الفرعية، كما أنه يُـــعكس المعلومات الفعلية، المُدرجة في الميزانية.تعتبر التسويات والمراجعات من الآليات المهمة من أجل إنشاء بيئة رقابية داخلية فعاله،

4- التقارير والقوائم المالية
ا- الفترات المحاسبية وإعداد التقارير
ت‌- السنة المالية
تبدأ السنة المالية للجامعة في 1/ أبريل إلى 31/ مارس، ويتم تقسيم السنة المالية إلى فترات مُحاسبية خلال الإثنى عشر شهرًا وذلك بغرض إعداد التقارير المالية.
1- إدارة الأصول :
الغرض:
إعداد السياسات الإدارية والإشرافية والرقابية على جميع الأصول ومن ضمنها الأصول الرأسمالية، والمحاسبية وذلك بهدف إدارة الإيرادات المُستحقة للجامعة، وإدارة المخزون وكافة المعاملات النقدية، واستثمار أموال الجامعة.

2- الإيرادات وحسابات الذمم الدائنة

أ‌- تعريف الإيرادات

يتم تسجيل الإيرادات بإتباع أساس الاستحقاق بالقيمة العادلة. بدقة في النظام المُحاسبي للجامعة في الفترة التي تُحصل فيها. يجب على كافة المؤسسات في الجامعة الحفاظ على أنظمة الرقابة الداخلية التي تتناسب مع الممارسات المالية السليمة للاعتراف وإعداد فواتير الإيرادات، وتحصيل وإدارة الحسابات المُستحقة. وذلك من خلال الحصول على موافقة كتابية من نائب الرئيس للشؤون الإدارية والمالية

ب - إدارة ومراقبة الإيرادات

نائب رئيس الجامعة للشؤون الإدارية والمالية له الحق في تفويض المدير المالي من أجل وضع المعايير اللازمة لإدارة فواتير تحصيل إيرادات الجامعة التي تدرها الأنشطة. يضمن المدير المالي، على وجه الخصوص، أن:
 يتم إعداد الفواتير الخاصة بمبالغ الإيرادات ومراعاة الدقة والتوقيت المناسب.
 يتم التسجيل وإثبات المبالغ بشكل يتناسب مع أنظمة المحاسبة الخاصة بالجامعة.
تأمين أعداد الفواتير وتحصيل الإيرادات للخدمات المُقدمة عن طريق تسوية العائدات في الفواتير
ث‌- صناديق المصروفات النثرية

الغرض منها تسديد النفقات المتعلقة بأعمال الجامعة بطريقة سليمة وبأقل تكلفة. بحيث يتم تعيين أمين لكل صندوق من صناديق المصروفات النثرية التي تمت الموافقة عليها، ويعتبر مسئول عن تسوية حسابات الصندوق بشكل منتظم، من خلال الحفاظ على السجلات المطلوبة بشأن المدفوعات التي تم سدادها من الصندوق، تحديد المستوى المُناسب من المبالغ النقدية الصغيرة للكليات/ الإدارات مسؤولية نائب رئيس الجامعة للشؤون الإدارية والمالية ويعتبر مسئولا عن ووضع السياسات الخاصة بالصرف والتجديد
د - حسابات الذمم الدائنة :
يتم إعداد سجلات حسابات المقبوضان وتسويتها وتحديثها باستمرار والعمل على متابعة عمليات التحصيل.بواسطة المدير المالي و/أو مساعد المدير لشؤون الموازنة
منح الائتمان
أية ترتيبات رسمية حول تفويضات ائتمانية يتم منحها لمدة تزيد عن ثلاثين يومًا. بعد موافقة نائب رئيس الجامعة للشؤون الإدارية والمالية من أجل الإدارة الفعّالة لحساب المقبوضان "حسابات الذمم الدائنة يتم الإعداد الجيد والسليم للفواتير المتعلقة بالرسوم والخدمات التي يتم توفيرها بموجب العديد من الاتفاقيات
إدارة الأصول الرأسمالية : تقع مسؤولية الاستخدام الأمثل وحماية أصول الجامعة الرأسمالية وتأمينها والحفاظ عليها مسؤولية جميع الموظفين.ولكن مسؤولية الحماية والمراقبة قد فوض مجلس الأمناء الرئيس والذي يمكن له تفويض هذه الصلاحيات والمسؤوليات إلى نائب رئيس الجامعة للشؤون الإدارية والمالية
د-4- استثمار أموال الجامعة
يتم استثمار الموارد المالية لجامعة قطر لتحسين الاستخدام الشامل للموارد المتاحة. وتجرى جميع الاستثمارات بما يتماشى مع الأهداف ويتفق مع الأغراض المعلنة للجامعة.
نائب الجامعة للشؤون الإدارية والمالية يقوم بدور مستشار الاستثمار الداخلي متضامنا مع رئيس الجامعة ويمثلان اللجنة التنفيذية لمجلس الأمناء.
الرواتب والأجور
من المعروف أن الأجور والمرتبات والمزايا المتعلقة تمثل جزءا كبيرا من النفقات العامة للوحدات الحكومية
التحويل الإلكتروني الحسابات البنكية للموظفين أو عن طريق الشيكات وسيلة سداد الرواتب والمزايا
وبالإضافة إلى ذلك، ونظرا لان المعلومات المرتبطة بالرواتب تتصف بالحساسية كان من الضروري تأمين وتوفير الحماية اللازمة لضمان السرية التامة للمعلومات الخاصة بكشوف الرواتب.

النتائج (الإنجليزية) 1:

• Identify policies and directives and instructions for the investment of funds of the University.Public accounting:Is the basis for establishing an accounting system objective oversight and reporting in accordance with the relevant accounting standards1 basis of accounting Are international public sector accounting standards is the basis from which the University is working on keeping accounts and preparation of financial statements 2. list of accounts and accounting classificationsControl effectiveness and efficiency in the financial transactions of the University through the chart of accounts reflects organizational structures and financial and Technical University3. settlement of General ledger accounts and audited financial information and other relatedRecorded in this book summary financial information of subunits, it reflect the actual information, included in the budget adjustments and reviews of important mechanisms for the establishment of an effective internal control environment, 4. reports and financial statementsA. accounting and reporting periods-Fiscal yearThe University's financial year begins on 1 April to 31 May, and the fiscal year is divided into accounting periods during the twelve months in order to prepare financial reports.1. asset management:Purpose:Preparation of managerial and supervisory policies and oversight of all assets, including capital assets, accounting to manage revenue receivable, inventory management and all cash transactions, and investment of funds of the University.2. revenue and Accounts PayablesA. the definition of incomeRevenue is recorded following the accrual basis at fair value. Accurately in the accounting system of the University in the period you get. All university institutions maintaining internal control systems commensurate with sound financial practices for revenue recognition and billing, collection and accounts receivable management. By obtaining the written consent of the Vice President for Administration and finance(B) the management and control of revenueVice President for administrative and financial affairs has the right to delegate the Financial Director to develop criteria for the management of University revenue bills generated by the activities. Ensures financial manager, in particular, that:  be billing amounts for income and accuracy and timeliness. to register and prove amounts commensurate with the University's accounting systems. Secure billing and collecting revenues for services provided through the settlement proceeds on invoices W-petty cashThe purpose of payment of expenses relating to the work of the University in a proper way. So the appointment of all of the petty cash fund that was approved, and is responsible for the settlement of the accounts of the Fund on a regular basis, by maintaining the required records of payments made from the Fund, determine the appropriate level of petty cash for colleges/departments responsible for the Vice President for administrative and financial affairs and is responsible for policy development for the Exchange and renewal D-accounts payables:Accounting records are prepared the grasped and settled, constantly updated and work to pursue collections by Finance Director and/or Assistant Director for budgetGive creditAny formal arrangements on credit authorizations are granted for a period exceeding 30 days. After the approval of the Vice President for administrative and financial affairs for the effective management of the grasped account payables accounts are good and proper preparation of invoices for fees and services provided under the various conventions Capital asset management: responsibility for the optimal use and protection of the assets of the University and secured and preserved the responsibility of all employees, but the responsibility to protect and Control Board of Trustees authorized the President, who may delegate these powers and responsibilities to the Vice President for Administration and financeD-4-investment of funds of the University Financial resources are invested to Qatar University to improve the comprehensive use of the resources available. And all investments shall be made in accordance with the objectives and consistent with the stated purposes of the University. Vice Rector for administrative and financial affairs serves as investment advisor to internal solidarity with the Rector and the Executive Committee of the Board of Trustees.Salaries and wagesIt is known that the wages and salaries and benefits represent a significant part of the overheads of governmental units Electronic transfer accounts or cheque payment means salaries and benefits In addition, because information linked to salaries are sensitivity was necessary to secure and provide the necessary protection to ensure the confidentiality of information on payroll.

النتائج (الإنجليزية) 2:

• Identify policies and develop guidance and instructions for the process of university funds to invest.
General Accounting:
is the basis for the establishment of an accounting system is aimed at monitoring and reporting in accordance with accounting standards related to
1 Basis of accounting
The International Public Sector Accounting Standards is the basis on which the university is working through him to keep the accounts and prepare Financial Statements 2. The list of accounts and accounting classifications effectively and efficiently is controlled in the financial transactions of the University through the chart of accounts It reflects the organizational, technical and financial structures of the University 3. settlement of the general ledger accounts and review other financial and related information are recorded in this book summary of the sub-units of financial information, It also reflects the actual information, included in Almizanah.tattabr adjustments and revisions of the important mechanisms for the establishment of effective internal control environment, 4. reports and financial statements A- accounting periods and reporting C- fiscal year begins fiscal year of the university in the 1 / April to 31 / in March, and is split financial year to accounting periods during the twelve month period for the purpose of financial reporting. 1. Asset Management: Purpose: administrative, supervisory and regulatory policies on all assets, including capital assets preparation, and accounting with the aim of revenues owed ​​to the management of the university, inventory management and all cash transactions, and invest the funds of the University. 2. revenue and accounts payables (a) the definition of revenue revenue is recognized following the accrual basis at fair value. Accurately in the accounting system of the university in the period in which they get there. We must be on all the institutions at the university to maintain the internal control systems that are commensurate with sound financial practices for the recognition of revenue and the preparation of bills, and the collection and accounts receivable management. Through the written consent of the Vice President for Administrative and Financial Affairs B - management and control of revenue Vice President for Administrative and Financial Affairs has the right to authorize the Chief Financial Officer in order to develop the necessary standards for the management of the collection of university revenue generated by activities bills. Ensures chief financial officer, in particular, that:  are invoices for amounts of revenue preparation and taking into account the accuracy and timeliness.  The registration and proof of the amounts in proportion to the accounting systems of the university. Insurance billing and revenue collection for the services provided by the settlement proceeds in bills d. petty cash funds intended to pay expenses related to the work of the university proper manner and at the lowest cost. So that the appointment of each fund of petty cash funds that have been approved, and is responsible for the Fund's account settlement on a regular basis, by maintaining the required records on payments that have been paid from the Fund, determining the appropriate level of the small amount of cash for colleges / departments the responsibility of Deputy President for Administrative and Financial Affairs and is responsible for and the development of special disbursement policies and renewal d - receivables accounts payable: are prepared Almqubaudhan accounts records and settlement and constantly updated and work on the follow-up Althesel.boisth Chief Financial Officer and / or the Assistant Director for Budget operations grant credit any formal arrangements about mandates credit is granted for a period exceeding thirty days. After the approval of the Vice President for Administrative and Financial Affairs for the effective management of the account Almqubaudhan "receivables accounts payable is good and proper preparation of the bills relating to fees and services that are provided under a number of agreements Capital Asset Management: The responsibility for the optimal use and protection of capitalism University and secured assets and maintain the responsibility of all Mozvin.olkn responsibility to protect and control the Board of Trustees has authorized and that they can be delegated these powers and responsibilities to the Vice President for Administrative and Financial Affairs, President D-4- University of investment funds are invested financial resources of the University of Qatar to improve the comprehensive utilization of available resources. All investments are carried in line with the objectives and consistent with the stated purpose of the University. Vice President for Administrative and Financial Affairs acts as the internal investment adviser in solidarity with the President of the University Executive Committee of the Board of Trustees and represent. Wages and salaries are known to be wages, salaries and benefits relating to represent a large part of public expenditure government units EFT bank accounts for employees or by way of checks and payment of salaries and benefits and in addition to that, and because the information related to salaries is characterized by allergies it was necessary to secure and provide the necessary protection to ensure complete confidentiality of information on payroll salaries.

النتائج (الإنجليزية) 3:

• identification of policies and guidance, and guidance for the investment of funds of the University.

, is the basis for the establishment of an accounting system: general accounting control objective reporting, in accordance with the standards of relevant Almuhasbyt
1 the basis of international public sector accounting standards are Almuhasbt
in which the university is the foundation that works to maintain their financial accounts and prepare lists

2. Accounts and accounting "Controls are effective and efficient in the UNU financial transactions by manual calculations, it reflects the organizational structures and technical and financial support to the University
3. The settlement of accounts in the general ledger and review financial information associated with the other

Recorded in this log summary financial information of the sub units, and Yuks actual information, included in the budget. The adjustments and revisions of the mechanisms and function of in order to establish effective internal control environment,

.4. The financial statements and reports
e - accounting periods, reporting the financial year

VThe financial year to the University in April 1 to March 31 fiscal year is divided into Muhasbyt periods during the preceding ten months in order to prepare reports financial asset management: Purpose:


1.All assets including management and supervisory policy development and regulatory capital and accounting in order to Almusthqt Revenue Department of University, management of stock, all cash transactions, investment the funds of the University.

2. Income and accounts receivables income



a. the definition of income is recorded using the accrual basis of accounting fair value. Precisely in the Almuhasby University in the period of collection.You have all the institutions in the whole internal control systems that are compatible with conservation of sound financial practices to recognize revenue billing and collection and management Almusthqt accounts.By obtaining the written consent of the vice president for administrative and financial affairs. The management and control of income,



BVice president of administration and finance has the right to delegate financial manager to establish standards for the management of invoices and collection of revenues generated by activities. Financial director shall ensure, in particular, to: "Is the special billing revenue amounts and accuracy and timeliness.
- registration and payment in accordance with the accounting regulations for the University.
Ensure billing numbers and revenue collection services provided by settlement proceeds in invoices, petty cash box


, W - intended to pay the expenditures relating to the work of University in a proper manner and at low cost.So that the appointment of each approved petty cash fund is responsible for settling the accounts of the fund on a regular basis, by maintaining the records on the payments were paid from the fund, to determineAll of the cash in small colleges / departments, the responsibility of the Vice Chancellor for administrative and financial affairs and is responsible for setting policy for the exchange and innovation "D:
- accounts receivables accounts Almqbwdan records shall be prepared and updated constantly and pursue the achievement by finance manager and / or assistant. Director of the budget credit

Any formal arrangements on the letters of credit will be granted for a period of more than thirty days.After approval by the vice president of administration and finance for the effective management of accounts receivables Almqbwdan account "be well prepared and proper billing fees and services are provided by many
Capital management: the responsibility for the optimal use of the protection and preservation of the capital assets of the University, secured the responsibility of all staff.But the board has delegated the responsibility for the protection and control which can delegate these powers and responsibilities to the vice president of administration and finance
D - 4. The investment of the funds of the University
University of Qatar financial resources are invested to improve the comprehensive utilization of resources available. All investments are consistent with the objectives agreed with the stated purpose of the University.
Vice rector for administrative and financial affairs plays the role of internal investment consultant in solidarity with the university president and Executive Committee of the board of trustees. Wages and Alrwatb
It is well known that wages and salaries and benefits account for a significant part of public expenditure for government units
staff electronic bank transfer or by cheque means of payment of salaries. The advantages are
In addition, since the information associated with the salaries to sensitive was necessary to provide the necessary protection to ensure the confidentiality of information on the payroll, salary.