دور النظام المحاسبي الاساسي في اعداد حساب الناتج المحلي في القطاع العام الاقتصادي(دراسة تطبيقية)

Basic accounting system was released under the Legislative Decree No. (490) dated 26/12/2007, to replace the unified accounting system issued under the Regulatory Decree No. (287) dated 25/01/1978, and considered effective as of 1/1/2009. This study aimed to identify the role of the basic accounting system in preparing the production and domestic product account in the economic public sector entities of an economic nature ; and it is consistent with the requirements of application of the international system of national accounts issued in 1993. The study found that the output of the basic accounting system, specifically income, operating and production statements, provide appropriate input for the preparation of that accounts ; making it possible to dispense with the estimated forms and statistical models currently followed. The study concluded by developing appropriate proposals to provide the necessary data for the national accounts.