دراسات في الأنظمة المحاسبية المتخصصة

Accounting information systems are specialized in analyzing, operating, and processing data of events and financial transactions and reporting on them to all parties, whether internal or external and given the diversity and multiplicity of areas of specialization in the business environment, it has become necessary to develop and detail specialized accounting information systems that are compatible with the nature of activity in all economic units.
We expect that in the age of information, information technology, and knowledge economy, the nature and quality of information required to address financial events in the modern business environment will vary, and therefore we expect that accounting information systems that are able to produce and generate that information, as well as the means and methods of data processing, will diversify.
Through this study, we seek in this book to study specialized accounting information systems, as we mention a group of specialized accounting systems in several areas, the most important of which is the accounting system in companies with divisions and sectors, the accounting system in companies with branches, whether local or foreign, accounting for import and export operations and the accounting system in shipping companies.