LEADER |
01729nam a22002297a 4500 |
001 |
2199747 |
041 |
|
|
|a eng
|
044 |
|
|
|b الجزائر
|
100 |
|
|
|9 740177
|a Toureche, Zineb
|e Author
|
245 |
|
|
|a The Documentary Credit Accounting in Banks and Companies:
|b AGB Bank and SARL FTB Import as a Case Study
|
260 |
|
|
|b جامعة الشهيد حمه لخضر الوادي - كلية العلوم الاقتصادية والتجارية وعلوم التسيير
|c 2024
|g جانفي
|
300 |
|
|
|a 515 - 530
|
336 |
|
|
|a بحوث ومقالات
|b Article
|
520 |
|
|
|b This paper aims to determine the difference in the accounting writing when a documentary credit is used in an import operation, using the descriptive approach which opts to describe the theoretical aspect of the accounting treatment of documentary credit at the bank and company and then the case study approach to carry out the accounting entries of an import file of the FTB import SARL. The results show that the Algerian law governing the accounting treatment of this type of transaction at the bank is completely different at the company, But the exchange rate is the same.
|
653 |
|
|
|a الكتابة المحاسبية
|a الاعتماد المستندي
|a عملية الاستيراد
|a المعاملات التجارية
|
692 |
|
|
|b Documentary Credit
|b Bank Accounting
|b Company Accounting
|b Domiciliation
|b D3
|
700 |
|
|
|a Cherif, Mouna Yahia
|e Co-Author
|9 631873
|
773 |
|
|
|4 الاقتصاد
|6 Economics
|c 032
|e Journal Al-Manhel Economique
|f Mağallaẗ al-manhal al-iqtiṣādī
|l 002
|m مج6, ع2
|o 2055
|s مجلة المنهل الإقتصادي
|v 006
|x 2602-7968
|
856 |
|
|
|u 2055-006-002-032.pdf
|
930 |
|
|
|d y
|p y
|q n
|
995 |
|
|
|a EcoLink
|
999 |
|
|
|c 1454343
|d 1454343
|