مجلة المنهل الاقتصادي
Volume 6, Numéro 2, Pages 515-530
2024-01-25
The Documentary Credit Accounting In Banks And Companies: A Case Study
Authors : Toureche Zineb . Yahia Cherif Mouna .
Abstract
This paper aims to determine the difference in the accounting writing when a documentary credit is used in an import operation, using the descriptive approach which opts to describe the theoretical aspect of the accounting treatment of documentary credit at the bank and company and then the case study approach to carry out the accounting entries of an import file of the FTB import SARL. The results show that the Algerian law governing the accounting treatment of this type of transaction at the bank is completely different at the company . But the exchange rate is the same.
Keywords
Documentary credit ; Bank accounting ; Company accounting ; Domiciliation ; D3
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