إعتماد أساس الإستحقاق في النظام المحاسبي الحكومي -دراسة تطبيقية في كلية العلوم/الجامعة المستنصرية

Abstract

    The aim of the research is to remedy the deficiencies in the government accounting system adopted as a result of using the monetary basis in recording financial transactions by converting to the basis of maturity in recording financial transactions in government service units, which would provide data that give a real and accurate view of the financial position and measurement accounts The result is useful in planning, control and decision making.

    To achieve this aim , the research assumes that following the accrual basis in the recording of financial transactions in the government accounting system can provide data that give a real picture of the financial position and outcome measurement calculations for government units applying the government accounting system by calculating the depreciation of fixed assets, The expenditure and revenues are recognized as soon as they are due, the income and expenditure account is closed in the result measurement account, and all balances of accounts receivable and credit are recycled to the next year. The Faculty of Science /Mustansiriya University has been chose chosen for the application of the accrual basis in the government accounting system approved , through a proposed model which  how to switch to the application of the accrual basis.

    The research has come to a result that to provide a government accounting system that can give a real picture of financial position and outcome measurement calculations, the accrual basis must be fully adopted in the government accounting system so that it can provide useful information that helps to make decisions, allocate resources accurately, Effective control over public funds.

    Some of the recommendations of the study are :

• Treatment of fixed assets as capital expenditures, and accounting for impairment, thereby providing noticeable control over these assets.
• Proof of expenses and revenues immediately after maturity regardless of the date of receipt or payment, and this will provide data that reflect the true and true financial position and calculation of the outcome.
• Rotating all balances of accounts receivable and creditors from year to year, which would provide high control over these balances, and provides data in the control, planning and decision-making.