المطلب الأول : مفهوم المحاسبةأثبتت

المطلب الأول : مفهوم المحاسبة
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.(1)
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...).(2)

المطلب الثاني : أنواع المحاسبة
المحاسبة يمكن تقسيمها إلى ثلاثة أصناف، و ذلك على النحو التالي:

أو بتعبير آخر هي طريقة لعرض الوقائع و الأوضاع الاقتصادية و أيضا العلاقات القائمة بين مختلف العناصر التي تلعب دورا اقتصاديا على الصعيد الوطني. بحيث أنها تعطي صورة كمية على الواقع الاقتصادي الوطني. و تساعد في الرقابة على صرف أموال الدولة، و تخدم أغراض التخطيط بتسجيل عمليات تحصيل و صرف الموارد الحكومية.(4)
1- المحاسبة الوطنية : و هي تلك الحسابات القومية (الوطنية)، المجمعة من لدى كل الأعوان الاقتصاديين، المكرسين لتدفقات القيم، كتتويج لنشاط المجتمع الممثلين له (الدولة)، في غضون السنة المالية الواحدة أو مجموعة سنوات...(3)

2- المحاسبة العمومية : و هي تلك المحاسبة الموجهة خصيصا لخدمة غرض أو أغراض المؤسسات غير الاقتصادية، أي المؤسسات ذات الطابع الإداري، و التي تعود في وصايتها إلى الدولة أو هيئتها القاعدية (البلدية، الولاية، الوزارة...) و يسميها البعض بالمحاسبة الموازناتية لأنها تنبني على الموازنة بين الإيرادات و النفقات... فهي بالتالي محاسبة متميزة، تقوم على تسيير الإيرادات الموفرة من طرف الدولة في شكل نفقات موزعة على الإيرادات العامة، لذلك تحكمها إجراءات و ميكانيزمات خاصة.

‌أ- المحاسبة العامة: و تسمى أيضا بالمحاسبة المالية أو المحاسبة المعمقة، و تعني تلك الإجراءات و الوثائق و المستندات الموجهة لمسايرة نشاط المؤسسة، على امتداد الدورة المالية، قصد تقويمه و إثبات أثره على مكونات الذمة المالية للمؤسسة، استنادا إلى نظام محاسبي موحد (دليل محاسبي وطني).
‌ب- المحاسبة التحليلية: و يطلق عليها محاسبة التكاليف أو كذلك محاسبة الاستغلال، فهي تهتم بتقدير و تجميع و تسجيل و توزيع و تحليل و تفسير البيانات الخاص بالتكلفة الصناعية و البيعية و الإدارية. و هي إدارة هادفة فكل إجراء من إجراءاتها يهدف إلى تغطية حاجة من حاجات الإدارة. فهي تعمل على مد الإدارة بالبيانات التي تعتمد عليها في الإشراف على تنفيذ المهام و تكرس مسعاها المسايرة التكاليف الموافقة للمنتوجات و الخدمات المؤداة. كما أنها ضرورية كأداة إدارية تستخدم في حل المشاكل المختلفة التي تتعرض لها إدارة المشروع يوما بعد يوم.(1)
‌ج- المحاسبة التقديرية: تعد المحاسبة التقديرية امتدادا للمحاسبة التحليلية أي تعني اعتماد محاسبة تحليلية بقيم تقديرية للزمن القادم، حيث أنها تعتمد على تقدير ما سوف يحدث في الفترات المستقبلية و منه تقارن التقديرات بما أنجز فعلا و تستخرج الفرق.(2)
3- محاسبة المؤسسة : و تنقسم إلى ثلاث أنواع :
المطلب الثالث : أهمية المحاسبة في المؤسسة
للمحاسبة مركز و تأثير مهم في حياة المؤسسة و ما يحيط بها بحكم أهميتها و ما يمكن أن تقدمه للمؤسسة و تمكن أهميتها فيما يلي:
- تزويد و توفير إدارة المؤسسة بكافة المعلومات اللازمة، سواء كل شكل تقارير محاسبية أو قوائم مالية دورية أو غير دورية.
- تلبي المحاسبة ضرورات النظام الاقتصادي و المالي و أيضا القانوني و الجبائي فباعتبارها أداة لقياس الذمة المالية للمؤسسة تمكن هذه الأخيرة من :
رصد حركية نشاطها – تقويم هذا النشاط – إبراز اثر هذا النشاط على مكونات الذمة المالية- معرفة صافي المركز المالي.
- تشكل المحاسبة وسيلة إثبات إداري و قانوني لكل مجريات الأحداث على امتداد السنة المالية الواحدة و التي تترجم بصورة أو بأخرى مجمل العمليات المجسدة لنشاطات المؤسسة سواء في علاقاتها مع نفسها أو مع محيطها.
إن المزايا المميزة و المتوجة للأهداف السالفة الذكر لن تأتى للمؤسسة إلا من خلال:
- المسك المحاسبي الدقيق للدفاتر و المستندات لتلبية ضرورات النظام القانوني.
- رصد و متابعة حركية الحسابات و الأموال لتلبية حاجيات النظام الاقتصادي و المالي معا.
- التقييد بإجراءات المسك لهذه الدفاتر و المستندات لتلبية ضرورات النظام القانوني أيضا.
- حساب نتائج الأداء للتقويم و فرض الضرائب لتلبية حاجيات النظام الاقتصادي و المالي و الجبائي.
وهكذا تكتسي المحاسبة أهمية بالغة الأثر في حياة المؤسسة سواء في علاقتها مع نفسها أو مع محيطها على النحو التالي:
- علاقتها مع نفسها: من خلال ممارسة عمليات الإثبات المحاسبي و القانوني لمجريات أحداث نشاطها، و تقويمه بصفة مستمرة و متواترة و أيضا رصد حركية الأموال...
- علاقتها مع محيطها: من خلال كشف نتائج النشاط و إبراز تشكيلة ذمتها المالية و وضعيتها المحاسبية من حين لآخر لتشكل عناصر تنوير و إثبات لجهات من أهمها:
- الوصاية : بحسب ارتباطها الإداري
- جهاز الرقابة : لا سيما مصالح المنافسة و الأسعار و أيضا العدالة عند الاقتضاء
- الجهاز القضائي : كحجة عند الاقتضاء لا سيما في حالة المنازعات.
- مصالح الجباية : لفرض الضرائب المناسبة بما يوافق نتائج الأداء.
- الجهاز الحكومي: تزويده بمعلومات تخص تجميع الحسابات القومية.
- بقية المتعاملين الاقتصاديين، كوسيلة جلب أو تنفيذ (أداة تنوير) في علاقتها مع الزبائن، الموردين و الب

النتائج (الإنجليزية) 1:

The first requirement: the concept of accounting
studies have shown that accounting accounting arisen since the dawn of history has been developed depending on economic developments and the needs of society.The first attempt by a man to record the financial statements dating back to the reign of the Assyrians, around the year 3500 BC.
And has been developed and expanded after the emergence of the barter system, and the emergence of money as a means of interaction between individuals and took operations beyond geographical boundaries, where he became the duty of bookkeeping and records to find out what the dealer and what it is.And from here we can conclude several definitions of accounting including:
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 recording of reality to documents supporting her.Then Tab and rates of these processes 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 profit or loss for the financial period specific, and the statement of financial positionEnd 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 see the result of the work of the organization depending on the documents justified her.And an applied, aims to collect, evaluate and restrict and regulate the movements and calculated by the expressive term cash. (1)
third definition:Is an integrated system to regulate and cope with flows crowned the movement of funds or obligations of the institution through its activity or even its various activities, either with itself (disposition, production or operating ...) Or with the rest of the economic agents (customers, suppliers, the interests of fiscal ...). (2) The second requirement

:
Accounting Accounting types can be divided into three categories, and it is as follows:

Or in other words, is a way to view the facts and economic conditions and also the relationships between the various elements that play an economic role at the national level. So they give a quantitative picture of the economic reality of the national.And help in controlling the exchange of state funds, and serve the purposes of planning to register the collection and disbursement of government resources. (4)
1 - National Accounting:And are those national accounts (national), collected from among all agents economists, dedicated to flows of values, the culmination of the activity of his community representatives (state), within one fiscal year, or a group of years ... (3)
2 - Public Accounting:And accounting are those specifically directed to serve the purpose or purposes of non-economic institutions, any institution of an administrative nature, and which belong to the State and tutelage bench or basal (municipal, state, the ministry ...) And some call accounting Almoisnatih because they are based on the balance between revenue and expenditure ...It is therefore distinct accounting, based on the conduct of revenue provided by the state in the form of expenses spread over public revenues, so governed by the procedures and mechanisms of private.

A - General Accounting:And also called financial accounting or accounting depth, and means those procedures and documents are geared to cope with the corporation's activities, over the financial cycle, in order to prove its evaluation and its impact on the financial disclosure components of the institution,To a unified accounting system (accounting manual and national).
B - Analytical Accounting: The so-called cost accounting or accounting as well as exploitation, they are interested in estimating and compiling and recording and distribution, analysis and interpretation of the data your cost and industrial sales and management.And management are targeted every action of procedures designed to cover the needs of the needs of management.It operates on D management data on which they depend in overseeing the implementation of the tasks and devote its bid costs of appeasement approval for products and services performed.It is also necessary as a management tool used to solve the various problems faced by the management of the project by the day. (1)
c - Accounting estimates:Accounting estimates are an extension of the analytical accounting means any adoption of accounting analytical values ​​estimated for the next time, since it depends on the estimate what will happen in future periods and comparing him to estimate what has been achieved already and extract the difference.(2)
3 - Accounting Foundation: and are divided into three types:
Third requirement: the importance of accounting in the enterprise
accounting center and an important influence in the life of the institution and what is surrounded by virtue of its importance and what can be provided by the institution and enable its importance as follows:
- Supply and provide Enterprise Manager with all the necessary information, whether every form of accounting reports or financial statements periodically or non-periodically.
- Accounting meet the necessities of the economic system and also the financial and legal and fiscal Fbaattabarha tool to measure the financial disclosure of the Foundation enables the latter:
Monitor the kinetics of activity - this activity calendar - highlighting the impact of this activity on the components of financial disclosure - to know the net financial position.
- Constitute a means of accounting and administrative and legal proof of each course of events over the financial year, which translates more or less reflected the overall operations of the Foundation's activities, both in its relations with itself or with its surroundings.
The distinctive advantages and crowned the aforementioned objectives of the institution will not come only through:
- musk accurate accounting books and documents to meet the necessities of the legal system.
- Monitoring and follow-up kinetic calculations and funds to meet the needs of the financial and economic system together.
- Musk restriction procedures for these notebooks and documents to meet the necessities of the legal system as well.
- Calculate the performance results for the calendar and the imposition of taxes to meet the needs of the economic system and the financial and fiscal.
And so are of far-reaching importance of accounting in the life of the organization, both in its relationship with itself or with its surroundings as follows:
- Relationship with itself: through the practice of accounting and legal proof of the course of events activity, and evaluation on an ongoing basis and frequent and also monitor the kinetics of money ...
- its relationship with its surroundings:Results revealed through activity and highlight a variety of financial and owe their status accounting from time to time to make up the elements of enlightenment and prove to others, such as:
- Guardianship: According to relate to administrative
- watchdog:Especially the interests of competition and prices and also justice when necessary
- the judicial system: an argument when appropriate, especially in the case of disputes.
- The interests of the collection: taxation so as to match the appropriate performance results.
- The governmental body:Provide information concerning the compilation of the national accounts.
- The rest of the economic agents, as a means to bring or carry out (tool enlightenment) in its relationship with customers, suppliers and Alp

النتائج (الإنجليزية) 2:

First requirement: the concept of accounting accounting studies that
accounting since the dawn of history evolved depending on economic developments and the needs of society. The first attempt by a human to record financial statements dating back to Assyrian, circa 3500 BC.
And evolved and expanded after the emergence of the barter system, and the emergence of money as a means of interaction between the individual and the operations go beyond geographical boundaries, with the bookkeeping and records to find out what the dealer has. 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 and classification processes and summarized, so as to enable the enterprise or economic unit of revenue and cost of obtaining such revenues, and then extract the result of gain or loss for a fiscal period, and the statement of financial position The end of the period.
Second definition: accounting technique based on principles used to analyze and adjust the financial operations, and is a way to find out the result of the work of the organization depending on the documents was justified. And practical, designed to collect, assess and restrict and calculating and expressive movements in cash term.(1)
3 definition: It is an integrated system for planning and response streams bound for movement of funds or the obligations of the institution through its activity or even various activities, both with the same (Act, production or operating ...) Or with other customers (clients, suppliers, fiscal interests ...).(2) the second requirement:

types of accounting
accounting can be divided into three categories, as follows:

Or in other words is the way to view the facts and economic conditions and also the relationships between the different elements that play a role in national economy. So they give a quantity on the national economic realities. And help control the disbursement of State funds, and serve the purposes of planning record collection and disbursement of resources.(4)
1. national accounting: And the national accounts (national), collected from all economic agents, devoted to flows of values, as the culmination of his representatives, community activity (State) within one fiscal year or group of years.(3)

2-public accounting: And are those accounting directed specifically for the purpose or purposes of the non-economic institutions, institutions of an administrative nature, and that in its custody to the State or its basal (municipal, State, ...) And some call it almwaznatih accounting based balance between revenue and expenditure. It is, therefore, based on the accounting management of income provided by the State in the form of expenses over revenue, so governed by special procedures and mechanisms.

A. public accountability: Also called financial accounting or accounting, in-depth, and means those procedures and documents and documents directed to keep up with the activity of the Foundation, over the financial cycle, in order to redress and prove its effect on components of the enterprise, To a uniform accounting system (accounting manual).
B. cost accounting: the so-called cost accounting or accounting abuse, it is concerned with assessing and compiling and recording and distribution, analysis and interpretation of data on industrial and sales and cost management. And are purposeful, management of procedures designed to cover the needs of the Department. It works to extend the management data that depend on overseeing the implementation of tasks and devote its pro-cyclical costs of products and services rendered. It is necessary as a management tool used to solve various problems faced by the project manager.(1)
c-accounting estimates: Accounting estimates are an extension of the analytical accounting of any analytical accounting accreditation mean values estimated for the next time, since it depends on the assessment of what will happen in future periods and to compare estimates with what has been done already and extracts the difference.(2)
3-Enterprise: accounting and are divided into three types:
requirement III: the importance of accounting in Enterprise
Accounting Center and an important influence in the life of the institution and its surroundings by virtue of their importance and what they can offer to the enterprise and enables its importance as follows:
-To provide and provide management with all necessary information, whether all accounting reports or financial statements, periodic or non-periodic.
-Meet the accounting needs of the financial and economic system and also legal and tax as a tool for measuring the patrimony of the Foundation enables the latter to:
Kinetic activity monitor – evaluate this activity – highlighting the impact of this activity on the components of financial disclosure-see net financial position.
-The accounting administrative and legal means of proof to all events throughout the financial year and which translates more or less overall processes incorporated to our activities, both in their relations with themselves or with their environment.
The distinct advantages and traveling to the aforementioned goals will come only through Enterprise:
-musk strict accounting books and documents to meet the needs of the legal system.
-Monitoring and follow-up of the dynamic accounts and funds to meet the needs of economic and financial system together.
-derogation procedure musk to such books and documents to meet the needs of the legal system well.
-Calculation of the performance results of the assessment and taxation to meet the needs of the economic system and financial and tax.
so accounting is very important in the life of the institution both in their relationship with themselves or with their surroundings as follows:
-Their relationship with themselves: through the practice of accounting and legal evidence of happening, and redress in continuous and frequent and also monitor the mobility of money ...
-its relationship with its surroundings: By revealing the results of activity and highlight the selection outstanding financial and accounting status from time to time to inform and demonstrate elements of:
-Guardian: as the administrative link
-control: In particular, the interests of competition and prices and also justice when necessary
-judiciary: as an argument where necessary, particularly in the case of disputes.
-interest revenue: taxing way to performance results.
-State apparatus: Information for the compilation of national accounts.
-the rest of the customers, as a means of bringing in or perform (enlightenment) in its relationship with customers, suppliers and ALP

النتائج (الإنجليزية) 3:

First requirement: the concept of accounting accounting
studies have proved that the accounting have arisen since the dawn of history has been evolving depending on economic developments and the needs of the community.Also, the first attempt by human financial data recording back to the era of the Assyrians, i.e. about the Year 3500 BC.
and has been evolving and expanding after that, with the emergence of a barter system, and the emergence of money as a means of dealing between individuals and the operations beyond geographical borders, where it became due and bookkeeping records to know what trader and what it.And from here we can conclude several definitions of accounting, including:
definition I: accounting knowledge includes a set of principles and the foundations and rules, which are used in the analysis of financial operations when they occur. and registered the fact to supporting documents.And then tab and the classification of these operations and summarized, so as to allow the institution or economic unity of the revenue and cost of access to the income, and then extraction as a result of its work of profit or loss for the period of specific financial statement, and financial statusAt the end of this period.
second definition: Accounting Technology is based on the principles used to analyze and adjust the financial operations, and is a means to learn as a result of the work of the institution based on photocopying justified it.and applied, aimed at collecting and assessing and restrict and calculate and organize movements reflect the monetary means. (1 (
definition III:It is an integrated system to organize and keep pace with crowned by flows of funds or obligations of the institution through its activity or even various activities, both with itself (Act, production or operation ...) or with the rest of the operators (customers, suppliers, the interests of the flooded ... ) . (2)

second requirement: Types of accounting
accounting can be divided into three categories, and that, as follows:

or in other words is a way to view the facts and economic conditions and also relations between the various elements that play a economically at the national level. so that they give a picture of the economic reality.and assist in the control of spending the money of the State, and serve the purposes of planning to register the collection and exchange governmental resources. (4)
1- National Accounting:And are those national accounts (National), collected from all economic agents, devoted to flows of values, the culmination of an activity the community representatives (the State), in the course of the year, or a single financial years ... (3)

2- public accounting:And are those accounting specially designed for the purpose, or purposes, non-economic institutions, i.e. institutions of an administrative nature, and that back in guardianship to the State or whole grassroots (municipal, state, the ministry ...) and some call accounting الموازناتية because it is based on the balance between income and expenditure ...It is, therefore, distinct accountability, based on the conduct of the revenue provided by the State in the form of the expenses are distributed to the general revenue, therefore, would "unify and governed by special procedures.

‌A - General Accounting:And also called financial accounting or accounting in depth, and mean those procedures and documents and documents directed to keep abreast of the enterprise, the extension of the session, in order to redress and to prove its impact on the components of the Foundation's financial disclosure,The unified Accounting System (National Accounting Manual).
‌B - analytical accounting: and so-called cost accounting or accountability further exploitation, are concerned with assessing and compilation and express and the distribution and analysis and interpretation of data and special industrial sales is estimated cost and management.and the management of all meaningful action aimed at the need for coverage of the needs of the Department.It is working to extend the administration statements that depend on it in the supervision of the implementation of the tasks and devote their endeavor accompaniment costs to approve those goods and services performed.It is also necessary management tool used to resolve the various problems faced by the management of the project Day after day. 1 (
‌C - accounting estimates:Accounting discretion is an extension of analytical accounting any means the adoption of analytical accounting values of discretionary next time, as it is based on the assessment of what will happen in future periods and to compare estimates already completed and extracted the difference.(2)
3- accounting for enterprise: and is divided into three types:
third requirement: the importance of accounting in the Enterprise Center
accounting and an important influence in the life of the institution and the surrounding by virtue of their importance and what can be provided by the institution and to enable their importance as follows:
- Provide and provide the management of the enterprise with all the necessary information, whether each form of accounting reports or financial lists periodically or non-periodically.
- meet the imperatives of the accounting system and also economic and financial legal and tax as a promoter tool to measure financial disclosure of the institution to enable the latter to :
Mobility monitoring activity calendar this activity - to highlight the impact of this activity on the components of financial disclosure - to know net financial center.
- Accounting administrative and legal means of proof for the course of events in the extension of financial year per night, which translated into more or less the total operations embodied activities of the institution, both in its relations with itself or with its surroundings.
The advantages of the above-mentioned objectives and crowned by the institution will not come only through:
- Grab للدفاتر strict accounting and documentation to meet the imperatives of the legal system.
- Monitoring and follow-up to mobility of accounts and funds to meet the needs of the Economic and Financial together.
- limitation of actions grab books and documents to meet the imperatives of the legal system also.
- the results of the performance evaluation and impose taxes to meet the needs of the Economic and Financial and tax accounting.
thus are very important impact in the life of the institution, whether in its relationship with itself or with its surroundings as follows:
- its relationship with itself: through the practice of evidence and legal accounting coverage of events of its activity, and corrected continuously and frequent mobility and also monitoring funds ...
- its relationship with its surroundings.Through the disclosure of the results of the activity, and to highlight the range of financial independence and repositioning accounting from time to time to form elements of enlightenment and to prove to third parties, the most important of which is:
- guardianship: according to their being tied to administrative
- The control:In particular, the interests of competition and prices and also justice when appropriate
- the judiciary: an argument when appropriate, especially in the case of disputes.
- the interests of the collection: to impose appropriate taxes, including agreed with the results of the performance.
- the machinery of government:Provide information for the compilation of national accounts.
- the rest of the operators, as a means of bringing or the implementation of the (tool Tanweer) in its relationship with customers, suppliers and the country