انموذج مقترح لتطبيق اساس الاستحقاق في الوحدات الحكومية غير الهادفة للربح دراسة تطبيقية في جامعة المثنى/ القسم المالي

The system is applicable where the government units, non-profit is the governments accounting system, is a set of principles and rules of the organization and recording and tabulating the financial operations carried out by units of government spending on government projects and the collection of public revenues in accordance with the laws followed. Where is no comparison between what is spent and what is being collected . It aims to provide services free of charge or through wages low and provide the data necessary for planning and decision–making and performance evaluation and to achieve effective control over the exchange expenditure and revenue collection , and draw a fiscal policy of the state through its close association with general budget of the state through a commitment to the organization of the budget in terms of expenditure and revenue. The Government Accountability similar to financial accounting units that operate in government-profit (selffinancing units) at multiple points of which they are working in accounting with the principles and assumptions differ in terms of the foundations of accounting which they are working. Governmental accounting operates under the cash basis while working according to financial accounting actual basis.