فرع غرداية لسنة 2019SONELGAZدور نظام المعلومات المحاسبي في تسوية عمليات نفواتير الكهرباء والغاز دراسة الشركة الوطنية للكهرباء والغاز

Abstract

This study concerned with the topic of the role of the accounting information system in settling electricity and gas bills (SONLGAZ National Electricity and Gas Company study of 2019), at it was discussed in this research to some concepts related to the accounting information system and it's characteristics, elements and the important assumption and characteristics that govern these elements, we also discussed the theoretical for billing (its definition, characteristics and types…) and the framework in other to reach the general goal which is the importance and contribution of the accounting information system in settling electricity and gas bills. The study adopted the experimental approach to link the theoretical and framework of research with the applied reality of it, using the interview and observation. This study concluded that the accounting information system used in the company is a comprehensive and integrated system, linking administrative interests within the company, which facilitated the process of billing and accounting records of them