أثبتت الدراسات المحاسبية أن المحاسب

أثبتت الدراسات المحاسبية أن المحاسبة نشأت منذ فجر التاريخ أخذت تتطور تبعا للتطورات الاقتصادية و حاجات المجتمع. كما أن أول محأولة قام بها الإنسان لتسجيل البيانات المالية تعود إلى عهد الآشوريين، أي حوالي عام 3500 قبل الميلاد.
و أخذت تتطور و تتوسع بعد ذلك بظهور نظام المقايضة، و ظهور النقود كوسيلة للتعامل بين الأفراد و أخذت العمليات تتعدى الحدود الجغرافية، حيث أصبح من الواجب مسك الدفاتر و السجلات لمعرفة ما للتاجر و ما عليه. و من هنا نستطيع أن نستنتج عدة تعاريف للمحاسبة منها:
التعريف الأول: المحاسبة علم يشمل مجموعة من المبادئ و الأسس و القواعد، التي تستعمل في تحليل العمليات المالية عند حدوثها. و تسجيلها من الواقع إلى مستندات مؤيدة لها. ثم تبويب و تصنيف هذه العمليات و تلخيصها، بحيث تمكن المؤسسة أو الوحدة الاقتصادية من تحديد إيراداتها و تكلفة الحصول على هذه الإيرادات، و ثم استخراج نتيجة أعمالها من ربح أو خسارة عن فترة مالية محددة، و بيان مركزها المالي في نهاية هذه الفترة.
التعريف الثاني: المحاسبة تقنية ترتكز على مبادئ تستعمل لتحليل و ضبط العمليات المالية، و هي وسيلة لمعرفة نتيجة أعمال المؤسسة اعتمادا على مستندات مبررة لها. و تطبيقيا، تهدف إلى جمع و تقييم و تقييد و احتساب و تنظيم الحركات معبرة عنها بمصطلح نقدي.
التعريف الثالث: هي نظام متكامل لتنظيم و مسايرة التدفقات المتوجة لحركة أموال أو التزامات المؤسسة عبر نشاطها أو حتى أنشطتها المختلفة، سواء مع نفسها (التصرف، الإنتاج أو التشغيل...) أو مع بقية المتعاملين الاقتصاديين (زبائن، موردين، مصالح جبائية...).

النتائج (الإنجليزية) 1:

Studies have shown that accounting accounting since the dawn of time has been developed depending on economic developments and the needs of society. The first attempt by a human to record financial statements dating back to Assyrian, i.e. circa 3500 BC.And has been developed and expanded by the later emergence of the barter system, and the emergence of money as a means of interaction between individuals and take operations that go beyond geographical boundaries, where duty bookkeeping and records to find out what the dealer and. And from here we can conclude several definitions of accounting including:First definition: accounting Science includes a set of principles and the foundations and rules, which are used in the analysis of financial transactions when they occur. And registered to the supporting documents. Then tab, reclassify these processes and summarized, so as to enable an enterprise or economic unit to identify revenue and cost of obtaining such revenues, and then extract a result from profit or loss for a fiscal period is selected, and the statement of financial position at the end of this period.Second definition: accounting technique based on principles used to analyze and adjust the financial operations, and a means to know the result of the work of the organization depending on the documents was justified. And practical, designed to collect, assess and restrict and calculate and regulate expressive movements by the term cash.The third definition is an integrated system to organize and cope with the flows of funds or transaction-oriented obligations through its activity or even various activities, both with the same (disposition, or ...) or with other customers (clients, suppliers, fiscal interests ...).

النتائج (الإنجليزية) 2:

Accounting Accounting Studies have shown that emerged since the dawn of history has been developed depending on economic developments and the needs of society. The first attempt by man to record the financial statements dating back to the era of the Assyrians, or about the year 3500
BC., And has been developed and expanded after that the emergence of barter system, and coins the appearance of a means of dealing between individuals and took operations beyond geographical boundaries, where it became Duty bookkeeping and records to find out what the dealer and what it is. And from here we can conclude several definitions of accountability, including:
the first definition: Accounting flag includes a set of principles and foundations and rules, which are used in the analysis of financial transactions when they occur. And registration of reality to favor her documents. Then tab and these processes classification and summarized, so as to enable the institution or economic unity of determining revenues and the cost of obtaining these revenues, and then extract the result of its work from the profit or loss for a specific financial period, and the statement of financial position at the end of this period.
The second definition : accounting technique based on the principles used to analyze and adjust the financial operations, and is a way to find out the result of the work of the Foundation depending on the justified her documents. And applied, aims to collect, evaluate and restrict and calculating and organizing movements expressive her term cash.
The third definition: is an integrated system to regulate and cope crowned the movement of funds or obligations of the establishment flows through activity or even various activities, both with itself (disposition, production ... or operating) or with the rest of economic operators (customers, suppliers, Fiscal interests ...).

النتائج (الإنجليزية) 3:

Studies have shown that accounting accounting originated from the dawn of history has been developed according to the economic development and the needs of society.The first Mhawlt carried out financial data registration date back to the time of the BC, about 3500. "And started to evolve and expand in a barter system, and the emergence of money as a means of interaction among individuals and are operations beyond the geographical boundaries, where it became the due to the bookkeeping and the logs to see what the trader and what it.And from here we can conclude several definitions of Accounting:
first definition: science include a set of accounting principles and the foundations and rules, which use in the analysis of financial operations as they occur. And recorded from the reality to the supporting documentation.Then, the classification and the classification of these processes and summed up, so as to enable the enterprise or unit to determine the revenue and the cost of access to income, and then extract the result of the work of the gain or loss of specific financial period, and the statement of financial positionThe end of the period.
definition second: the accounting technique based on the principles used to analyze and control financial transactions, and is a way for the result of the work of the enterprise depending on the documents justifying her.And application, and aims at collecting, evaluating, and restrict and expressive movements and charged them with cash. "Definition third.Is an integrated system to regulate and keep with crested flows of funds, obligations or even through its various activities, both with the same disposition, production or the operating...Or with the rest of the economic operators (suppliers and customers), and fiscal interests).