محاسبة منشآت متخصصة

Commercial establishments have evolved from individual establishments to companies of persons and to money companies, and from establishments of limited commercial activity limited to a number of similar goods to commercial establishments dealing in many goods.

It has become an independent sector, and this requires dividing the administrative responsibility among those in charge of managing the facility so that one of them is entrusted with supervising a particular department or sector of the facility’s departments or sectors.

But the management of the facility assumes its responsibilities, it needs to know the result of the activity for each department or sector of the facility, which requires designing an accounting system through which the elements of income and expenditures for each department or sector can be identified, the distribution of joint expenses between them and the exclusion of unrealized profits arising from transfers between sections or sectors each other.