النظام المحاسبي في المصرف التجاري السوري و آفاق تطويره

The importance of accounting systems applied in banks emerges from being a basis of banking transactions. Being one of the most important public sector banks in Syria, the Syrian Commercial Bank plays a great role in banking transactions to do with international trade- hence the significance of the accounting system being used. It is important to update this system in such a way that guarantees the quality of the accounting information provided for assessing the bank’s performance, especially in the light of the requirements of recent economic challenges for entering the competition market; the modernization required must be continuous, in conformity with bank’s needs, and with the reconstruction requirements for the banking sector in the light of the new Syrian stock exchange project, taking into account the huge developments in international banks. According to this, this paper deals with the electronic operating system for accounting data, and the mechanism of the accounting system development in Syrian banks, meeting the needs of relevant international accounting standards.