المؤلفون
الملخص
The study focused on the important problem in accounting is a defect on the accounting information which is the adoption discretion of the Accountant when determining allowance for doubtful debts and thus the impact of discretion on the final accounts of the facility and the study tried to find scientific methods to predict the A provision for doubtful debts by using the two methods the first is based on regression analysis using the SPSS program and the second method depends on using the
FORECAST function in Excel program.
The study is based on the hypotheses: The use of scientific methods in statistics and software improves the ability of the accountant to achieve a more accurate assessment of the provision for doubtful debts.The study include some conclusions. It is more important: ratio of allowance for doubtful debts is 0.594 in the first method (regression analysis using SPSS), while the percentage of allowance for doubtful debts is 0.588 in the second method (using Excel program) and return the difference between the
two methods to approximate in the first method.
الكلمات الرئيسة
)