...
首页> 外文期刊>Research Journal of Finance and Accounting >Evaluating the Status of the Accounting System in the Small and Medium Enterprises in Jordan
【24h】

Evaluating the Status of the Accounting System in the Small and Medium Enterprises in Jordan

机译:评估约旦中小企业会计制度的状况

获取原文
           

摘要

This study aimed to identify the status of accounting system in the small and medium enterprises in Jordan. To achieve this aim, a questionnaire was designed and distributed into 100 respondents of owners of small and medium enterprises in Jordan where 80 questionnaires were retrieved and analyzed statistically. The study concluded that these enterprises lack of requirements of the good accounting system; these enterprises do not employ accountants but they get help from an external accountant where there is a need and these enterprises do not also have appropriate set of documents and do not keep suitable records. And these enterprises prepared only income statement and balance sheet and ignore preparing cash flows statement and mentioning disclosures. In addition, these enterprises do not audit their accounts at a legal audit office and they do not adapt any of computerized accounting systems.
机译:本研究旨在确定约旦中小企业会计系统的状况。为了实现这一目标,设计了一个调查表,并将其分发给约旦中小型企业所有者的100名受访者,在那里检索了80个调查表并进行了统计分析。研究得出结论,这些企业缺乏良好会计制度的要求;这些企业没有雇用会计师,但是他们在需要时从外部会计师那里获得帮助,这些企业也没有适当的文件集,也没有保留适当的记录。这些企业仅准备损益表和资产负债表,而忽略准备现金流量表和提及披露。此外,这些企业没有在法定审计办公室审计其账目,也没有采用任何计算机会计系统。

著录项

相似文献

  • 外文文献
  • 中文文献
  • 专利
获取原文

客服邮箱:kefu@zhangqiaokeyan.com

京公网安备:11010802029741号 ICP备案号:京ICP备15016152号-6 六维联合信息科技 (北京) 有限公司©版权所有
  • 客服微信

  • 服务号