About this book This textbook has been written according to first - hand knowledge of today's students in order to provide them with sufficient background information about the accounting science in basic and intermediate level. The textbook is written on the assumption that, the students have limited knowledge on principles of accounting. To achieve this purpose, this book has been classified into several theoretical and practical chapters. The theoretical chapters in this book have been formulated according to the latest issue of the conceptual framework for financial accounting that published on March 2018 and approved by International Accounting Standards Committee (IASC), while practical chapters were formulated for the student who is keen to practice further as the chapter progresses. The theoretical and practical chapters of the book include a set of the most important questions. Answers for each of the review questions appear at the end of the textbook. This book uses material which is prepared by the author based on his experience in teaching accounting during the latest years, because the central to the success of any accounting book is the expertise of its author. In addition, this book is based on a series of International references, which mean that it can be used by students across the world rather than any one country in particular. DR. ALI QASIM HASAN AL - OBAIDI

ResearchGate Logo

Discover the world's research

  • 20+ million members
  • 135+ million publications
  • 700k+ research projects

Join for free

A preview of the PDF is not available

  • Ali Qasim
  • Ali Al-obaidi Ali Al-obaidi
  • Amal Mohammed Salman

This article deals with the major problems faced by the local accounting personnel in the Republic of Iraq, which hinder the process of developing the accounting profession. It mainly contributes to the provision of an integrated theoretical and practical framework that fulfils the main objective of the article. It is represented by diagnosing and analysing these problems and by clarifying the role of the professional accounting bodies and associations within the country to overcome those obstacles that govern the accounting practices and applications at the academic and professional level. This article has reached a number of conclusions and recommendations which contributed testing the hypothesis of the study by offering a range of solutions to solve these problems and leading to the development of the accounting profession at the local and international level.

  • Ali Qasim
  • Ali Hasan Ali Hasan

The development that occurred in the activities of business organizations recently and continuous complexity facing these organizations, led to appeared a set of challenges for these organizations, the most important of which is the testing of ability for these companies to formulating and building an effective and useful accounting information system in a manner that keep pace with the developments and meets the requirements of parties that depend on the outputs of this system. In fact, it cannot say that, all accounting information systems are considered as successful systems and achieve the goals required of it due to many problems that located within the structure of this system and the accounting staff who responsible for operating this system. In the context of this problem, the study seeks to clarify the most important duties and tasks of the distinguished system and the indicators through which it can judge the level of success of that system in the expected range.

  • Ali Al-obaidi Ali Al-obaidi

ABSTRACT The development that occurred in the activities of business organizations recently and continuous complexity facing these organizations, led to appeared a set of challenges for these organizations, the most important of which is the testing of ability for these companies to formulating and building an effective and useful accounting information system in a manner that keep pace with the developments and meets the requirements of parties that depend on the outputs of this system. In fact, it cannot say that, all accounting information systems are considered as successful systems and achieve the goals required of it due to many problems that located within the structure of this system and the accounting staff who responsible for operating this system. In the context of this problem, the study seeks to clarify the most important duties and tasks of the distinguished system and the indicators through which it can judge the level of success of that system in the expected range.

ResearchGate has not been able to resolve any references for this publication.