Handous

The accounting system currently in force for Tunisian companies, promulgated in 1996, includes a chart of accounts and financial statement templates that financial accountants must use, which differ from those included in the 1968 accounting system.The purpose of this book, entitled ＂Year-End Accounting Work,＂ is primarily to describe, while critiquing, the procedures for recording adjustments by corporate financial accountants at the closing date of the accounting period, leading to the preparation of financial statements within the framework of the new accounting system under the best conditions of sincerity.Proposals for improving certain entries made by corporate financial accountants during the accounting period have been incidentally formulated in this book to ensure compliance with generally accepted accounting principles.It is not necessary to be Tunisian to benefit from reading this book, as the accounting system for Tunisian companies is essentially equivalent to the international accounting system.