The accounting system is defined as a process that is aimed at identifying, communicating after measuring all the required relevant information through the use of a code of ethics that comply with all Islamic countries and Christian countries (Keating & Gates, 2002). Judgment and decisions in a whole country have to be done in the right way that will seek to ensure that all the expected and potential information are not interfered with and they are used to the benefit of all. This will ensure that the information is well used in the right way and in the expected way. Accounting systems seek to enhance seek to enhance social welfare through seeking the blessing of the Almighty God whom they believe will help in the affirmation of all the policies that they employ for use in the given country. In a country that employed the use of accounting systems, all the business activities are well measured in a given country.
When the Qatar accounting system is compared with the accounting system that is employed for use in the United States of America, then the differences in accounting policies will be much evident. Conventional type of accounting system is all that is employed for use in the United States of America, while the Qatar accounting system of the Islamic type that uses the Sharia Law system (Richardson, 2008). Conventional method of accounting used in the USA is a clear process that identifies, measures and communicates all the economic information that is highly required for use in permit of all the judgment and the right decisions that have to be used in the system. Its highly useful in minimizing the chances of any error from occurring in the accounting system that is employed for use in the country. This type of accounting is very precise in communicating decisions that have been used by accounting system in the United States and all the reports that have been dedicated to the board. Conventional accounting in the USA uses book keeping that goes hand in hand with the double entry system while the Qatar accounting system does not employ double entry system method in the accounting process (Shanta Shareel, 2000). The conventional accounting system aims at serving all its clients and takes the accountability service for all its agents to the best of their needs and tries its best not to disappoint them at all. The Qatar accounting system is on the other side devoted in attaining all that is best of it by ensuring that, it uses the principle of its business wealth to separate the ownership and all the business control in the corporations that are operating in the country. This is best effected through the use of the country’s policies of accounting system that are of great use and support to all business run in the region. The Qatar accounting system seeks to keep all the records of transaction that has taken place between the bank and the clients, while USA keeps all these accounting records with the aim of making follow up on clients who do not want to pay their loan back. This means that they have evidence to auction property of they who do jock with the banks money. Qatar keeps the records, but they do not charge interest on the money due to the Islamic Laws, which does not allow the interest charges on people borrowing money from the bank to carry out investment programs or even business matters; thus due to lack of interest charge rate they find it easy to pay back the borrowed money.
Qatar economies prohibit payment or acceptance of interest from all the people it has loaned money as this is against its policies that are very different to those in the United States of America who on the other side impose interest rates to bank loaners. A Qatar terms charge of interest to be sinful and this is the high reason as to why they prohibit such action when lending money to people who need to use it in the expansion of their business or investing on other fields (Sandu, 2012). The country financial intermediary only accepts deposits from surplus units on the liability side and offer financing on the asset side and this happens only on the deficit units. Qatar has some main types of banking system that make up its policies to be different from those of the American banking system. These types of banking system that are employed for use by Qatar are namely; the usual interest-free current accounts, saving accounts and the investment accounts that deal mostly with the bank and the money deposited. In the USA there is use of creditors accounts that seeks to ensure that the profit and loss are not shared equally while in Qatar, sharing principle is well employed for use for the benefit of both the bank and the depositor. This implies that if profits are experiencing the both parties feel the impact and in case loss occurs risk is shared between the two parties.
There is a big difference between Qatar accounting policies and conventional accounting policies on matters to do with how the information is measured, recorded and communicated to the rest of the people. Measuring, recording and communication of the provided information in Qatar is done through identifying of the socioeconomic and religious events and all the transactions that have been done in the recent past. This helps in giving a clear analysis of how the information that is given should be measured or even validated in regard to the policies used in the accounting system of the country. The current valuation that is employed for use in Qatar has proved to be very useful and successful in the country’s accounting system (Naranjo-Gil & Hartmann, 2006). The only shortcoming is that it applies only to the Islamic community who are the major customers of this type of accounting policies. The Qatar accounting system engages in the desegregation of items into the required elements that are useful to the people banking with this type of accounting system. The Qatar accounting system ensures that all income that is obtained in various types of Sharia compliant contracts is split into smaller interest that are of great use in the banking sector. This big difference is as a result the different accounting policies that are evident in the communication of information in the country. Communication, recording and measuring of all the provided accounting information on the Conventional accounting system is very different because; huge efforts are concentrated on the identification of the economic events and all the transactions that have taken place+ in the recent past. It also gives an explanation of how they should be used well in improving of the accounting policies in the States. Conventional accounting has used its policies in overcoming all the limitations that were evident in the historical accounting through the inflation on the current value of accounting. This is the reason as to why the policies that are employed for use in the United States conventional accounting system have proved to be very different as those employed for use in Qatar due to the reason that they work totally differently. Conventional accounting used in the USA was best in the use of ideas that were of high use of the country as they had high objectives despite the complex that was in them. This contributed in the perfection of the country, accounting policies that were very different to those of Qatar.
The foundation is another aspect that gives differences that are evident in Qatar and the United States of America. This is because; in Qatar religion is so much esteemed whereby a man is required to pay responsibility of all that he did in the judgment day (Holtzman, 2007). If his deeds were bad, then he will be punished by God and he dwells in hell forever while on the other side if he had good deed then he will rule forever with God. On the side of US a secularism is employed to an extent that there is nothing like judgment day and no one will be punished by God. According to the foundation of the US accounting policy’s life will be lived to the fullest and only world is the end of life.
On the aspect of Accountability, the policies that are used in Qatar (Islamic) country are very different compared to the one used in other states like the USA. When we focus on the accountability that reside in Qatar we realize that they encompass a two dimensional context to affirm the policies used in the nation. Qatar accountability of all the policies that have to be employed for use in the transcendental accountability that is dedicated to Allah for the sake of ensuring that the policies of the country are not interfered with at all cost (Guo, 2012). On the side of conventional accounting system accountability is highly advocated for use as this acts as a form of record that is highly needed for use by the United States accounting policies. In the United States accountability is taken seriously, especially on matters to do with the personal accountability to all the individuals who are doing banking in the country. The individuals should in a better position in controlling resources and all stakeholders; since this will be so useful in all that is required in making all the policies work out.
The use of the information had been provided proved to be very different due to the policies that were used in Qatar and those of the United States. The difference evident when it comes to information use are very different in both countries. There is a rule that has to be followed to the latter in the provision of information in the country and it aims at ensuring that they provide information does not exceed the benefits to the users and this also give permission of ensuring that users of this type of accounting are not only the Islam’s alone but the society at large. In Qatar the information is used to give a fairly good focus to the whole Gamut of the stakeholders who are recognized in the country. This is well recognized by the corporate accounting in the country who on the other side enable the information stakeholders give asses and compliance with the Shariah by a loss assessing that all the socioeconomic objectives of the organizations are met in a more ethical way. The coming to terms with the socioeconomic benefit of the country policies is done with the prevention of any harm that might take place to any human. The sharing of information in Qatar is not limited to creditors and investors alone, but the whole society is involved, unlike in the conventional accounting where there the creditors and investors are the group with access to information. Human are very important; since, without them even achieving of equitable allocation and distribution of wealth that come as a result of the use of the information is a big problem. The stakeholders of the business are made aware of what they ought to do that will benefit the business. On the other side, conventional type of accounting focuses mostly on the stakeholders and creditors who are the key financiers of the sector in the process of using information. This is because; the information that has to be shared is necessary for the shareholders, financiers and creditors and not just anyone who might not be in need of the information. Sharing of the information with the target group helps in saving time and resources that could have been wasted for no apparent reason.
In the case of the antecedents and all the legislations for reporting Qatar policies are very different to those of other countries and especially those of the United States (Jones & Solomon, 2013). This is due to the fact that Qatar being an Islamic state its accounting policies are major based on the ethical law originating in the holy book named Qur’an while in the side of the United States they do base their legislation’s for reporting on the Quran rather they base them on the Bible. In Qatar all the socioeconomic activities of the country are reported by through the use of Sharia and all the right standards of accounting in the Islamic Sector. The corporations in Qatar do not serve Islam’s a lot despite them being the largest in number in this type of banking sector, but serves the whole community a factor that, makes it to be accountable of any mistakes that are evident in the banking sector through accounting policies. The accounting used in Qatar uses Sharia principles in its operations and this makes it to be on toes in doing the right actions all time to avoid disappointing its customers. This type of accounting goes an extra mile in its operations to ensure that it impresses all its employees and serves them when the need arises fully. On the side of conventional accounting in the United States, is a product of a culture that is more based on the modern commercial law that is very different from what happens in Qatar (Hussain, Islam, Gunasekaran & Maskooki, 2002). This shows the accounting technique in performing a legislative act that is highly required for reporting to affirm its accounting policies that work differently with those in Qatar. Conventional accounting is a type of believe that is best in linking of actions and values that will in turn aid in the legitimization of the actions of the accounting policies used. This is best in ensuring that all the policies of this accounting system do not interfere with rather they are perfected to the very best. That these restrictions are imposed by the conventional accounting are very necessary because; if they were not there, then it could mean that human beings could have been the instruments that could be used in the process of subjecting change through the democratic legislation. The different techniques used in the process of legislation and in reporting of information prove the big difference between Qatar policies and other policies employed for use by different countries and for this matter the United States of America.
The two of accounting systems that are evident in the USA and Qatar, imply that accounting is more concerned with the provision of information that is very useful in matters to do with the decision making of the given organization transacting accounting matters. However, the two accounting system has similar objectives of providing information that is determined by the similar policies in the two countries that are applied in accounting. The accounting system of the two countries is based on the objective of providing information is based on the decision that will be used in relation to the assessment of compliance with rules set aside by the organizational dealings (Sandu, 2012). This will give extend that will be required to ensure that all the objectives are met in the latter without interfering with all the policies that govern accounting techniques of the both countries. Accounting in the both nations provides information based on the decision relating to the allocation of scarce resources, which are needed for use by all. The decision employed for use by two types of accounting is more focused on ensuring that all the scare resources, mostly employed for use in buying and selling have to be well balanced in ensuring that all the investments that are done are useful to both the government and the people of the whole nation. This decision is more useful as it balances everyone in the whole ecosystem and ensures that the rich do not pin down the poor to extent they struggle to survive.
The both accounting systems to balance all the benefit that are incurred and the costs that are in the whole accounting process as well. This is made possible through the use of its accounting policies and is in other terms referred to as the benefit that are obtained in the accounting system as they are raised to a high bar. This implies that they have to be higher than the cost that has been incurred (Glover, Prawitt & Wood, 2006). In the two accounting system, the lower the cost incurred the higher the profits are expected in return. All these accountings seek to balance the returns because they do not harass their clients to an extent they stop doing business with them. The distribution of financial statements brings out the similarities in the policies that are used in Qatar and those used in the USA. The two nations, all the financial statements provide a fair view for all to see the transactions that have been carried out and to give comments where they deem necessary, and this is the reason as to why financial statements are presented to the management team who recommend where necessary and not the whole public.
The issue of timeline brings s similarities between the two accounting systems evident in Qatar and US In both nations all accounting information has to be shared at the scheduled time with no delay, failure to which it loses meaning. This keeps things at bay for them to be shared on a strict deadline (Cullinan & Bline, 2003). Accounting information is shared in the right timeline and it’s not easy for information to loose timeline. Accounting information in both nations is made more reliable through ensuring that all the aspects of transactions are well known and all the impairing made reliable in the right manner. Sharing of information on a timely basis ensures that there is a clear balance between reliability and relevance that will seek to ensure that all the economic needs of users are met accordingly. Degree of judgment is employed for use in a case like this, implying that all the aspects of transaction in the accounting process are well stated and clarified accordingly. This is the reason as to why the policy of timeline is very similar in its operations in both Qatar and USA.
Comparability as well brings out the similarities that are evident in Qatar policies and those used in the United States. In the both trends of all the financial position are compared on a timely basis for them to be sure of what has to be done to better the current situation at hand. All the financial entities are well similar and this is for the purpose of ensuring that transactions and other events are carried out in a consistent way throughout an entity to avoid any inconveniences in the operations that are carried out. Accounting in both cases brings out the aspect of comparability, which is carried out with the aim of ensuring that all the users are well informed of all the accounting policies as well as what is required of them by the policies (Annuar & Bakar, 2010). Through the use of accounting system, he both countries are informed of the changes that are about to take place and of what benefit they will be to them. Users of both the accounting systems are made aware of the similarities that exist between accounting in Qatar and US. The both accounting systems are inclusive of transaction process that are very different and very important in their banking. This is because; users are much interested in comparing financial positions, performance and all the changes that have been taking place in the sector to prove if actions are taking place in the right way. The two accounting system is very similar and this is evident through the compare mode that is employed for use in the both systems.
The completeness of the information that is provided brings out the similarities in policies that are used in Qatar and in the United States of America. Accounting information of both countries is ensured that are all reliable and complete thus ready to do all the work that it has been mandated to perform in terms of financial performances (Al-Hazmi, 2013). The aspect of information being complete means that all the required details are faithfully represented in the document before it is presented to the people for approval and corrections where necessary. This happens in Qatar and both in America due to the similarities in policies that are also used in both countries. This means for the financial statement to be regarded complete, the financiers, creditors and the shareholders have to be involved in making the final touches or even the required changes. Thus an explanation in the policies that are used in Qatar and US with regard to completion of the information in the financial statements.
Neutrality is another aspect that brings similarities evident in the policies of Qatar being a Muslim country and the case the United States. The both accounting systems seek to ensure that all the information that is contained in both the financial statements is very neutral and is very free from bias. Accounting policies are similar in both Qatar and US; since, all the financial information has been neutral due to the fact that they will influence the decision or the judgment that is made and that might in one way or another affect any problem that might arise (Accounting policies, 2004). Accounting in both countries all have to get a similar share in terms of profit to ensure that no one takes advantage of the others. The both accounting information serves the information needs of its users with no bias or even unfair information that might be given out in the whole process. The both types of accounts are impossible to get one type of group that is given an advantage over the other type of group as they are very fair to everyone. As earlier stated in both accounting systems the higher the contributions from one person the higher the rate of interest or even benefit they will enjoy (Abed, Al-Badainah & Serdaneh, 2012). The two accounting systems aim at focusing on profit in most cases where it depletes attention that is required to be deployed in the social entity. This type of attention is more in both accounting systems as it is deemed very crucial and highly necessary as per the good requirements that are being employed for use in ensuring the policies are in the right use (Abdel-Rahim & Abdel-Rahim, 2012). There is some information, which are very useful and are very crucial where information used do not apply to them by all means. The both accounting systems aim at ensuring that the countries’ policies have to be followed to the latter in a bid to ensure that all the information is made important to the shareholders and all the creditors and financiers who are the key stronghold in matters to do with financial statements. Faithful representation is another aspect that brings out the similarities in policies that are used in both Qatar and the United States of America.
Transaction and translating system
Electronic saving money is broadly accessible from the bigger business banks in Qatar that are apparent in doing the exchange framework (Lundholm, 1999). Most banks offer a web based equalization reporting and exchange launch administrations, in spite of the fact that these are primarily utilized by organizations that are introduced in Qatar. In 2011, the Qatar Central Bank (QCB) disclosed the Qatar Electronic Payment Gateway (Q-Pay) to encourage continuous installments for online exchanges that are of incredible utilization of the exchange that are done in the entire nation. Q-Pay is in light of an electronic wallet framework and permits card holders to make online installments continuously. Portable cash exchange administrations are likewise offered in Qatar by the real telecom system suppliers. Qatar has some clearing frameworks that are utilized as a part of exchange framework and they are comprehensive of the Qatar Central Bank (QPS), the national Automated Clearing House Solution (QATCH) AND Electronic check clearing framework. The National Automated Clearing House Solution is one of the installment and settlement In Qatar that was propelled in April 2010 where the Qatar’s robotized clearing house framework for low-esteem mass direct charge and credit installments (Caulkins, Morrison & Weidemann, 2007). QATCH empowers the trading of interbank installment messages between banks continuously. Notwithstanding immediate charges, QATCH can likewise be utilized for direct stores, for example, private and government pay and annuity installments, profits, appropriations and government exchanges, for example, standardized savings installments.
This is a kind of exchange framework that must be utilized for utilization by the nations bookkeeping, office in taking care of matters that are within reach. Under nearby Qatar law, there is no particular exchange estimating enactment. Then again, the opposition to shirking guidelines give the expense powers the ability to apply an arm’s-length esteem where a game plan or exchange has been embraced with one of the fundamental intentions being to stay away from the installment of duty by large portions of the business that are in operation. In the US, there is the opposition to shirking procurements gave by the bookkeeping arrangement of the nation, particularly express that the tantamount irrelevant value (CUP) technique ought to be utilized as a part of completing the exchange evaluating. In such a case like this, unless approbation is given by the assessment powers to apply an option OECD-endorsed for exchange evaluating technique.
Accounting reporting System
The bookkeeping standards of the USA are powerful past the nation’s national limit and have, of themselves, gave a method for harmonization to those different nations and business endeavor deciding to take over the US lead. They go about as a piece to harmonization where the US controllers won’t acknowledge any practices other than those adjusting to US guidelines without an announcement of a compromise of the distinctions (American Institute of Certified, Public Accountants. 1993). The wellspring of the boundless impact of US bookkeeping lies in the nation’s overall political and financial predominance and in the significance of its capital business. The business sector is nearly controlled by The Securities and Exchange Commission (SEC).. Bookkeeping practices were to some degree imported from the UK by ahead of schedule pioneers making business hones in the USA. The American Association of open Accountants, framed in 1886, and the Institute of Bookkeepers and Accountants, began a New York State law building the calling of Certified Public Accountant in 1896 and comparative laws followed in different states. The Association built the Journal of Accountancy as a method for expert correspondence and distributed a wording of bookkeeping in 1915. United budgetary articulations have been distributed in the USA since the end of the nineteenth century. They are created so generally that solitary organization’s explanations are for the most part distributed just by substances having no backups. The bookkeeping reporting arrangement of Qatar includes three steps, which are the immediate system booster, Qatar project report underpins and the administration charge that is highly needed in the reporting techniques of the district.
There are a few directions that must be utilized for utilization by Qatar as a country and they are comprehensive of arrangements and interests that apply exceptionally noteworthy in Qatar’s lawful arrangement of bookkeeping. Arrangements and interests in the creation and advancement of a Regulatory Accounting System (“RAS”) are sanctioned by the Information Communication Technology of QATAR. Lawful arrangement of Qatar involves Meeting the courses of events for the RAS execution methodology as indicated by the timetables set out in these Instructions. Legitimate framework involves Preparations and accommodation of composing reports, arrangements and reactions to the data demands from ICT. Legitimate framework involves the Application of the RAS to business frameworks and hones as valuing and exhibit the application and execution of the RAS in every bookkeeping practice. Free administrative offices are likewise in presence as a fourth arm to the techniques of the legitimate framework. In the USA, the legitimate framework includes the central government, which has general administrative forces, yet much regulation of business ventures is by state law as to the arrangement of levy that is utilized in the lawful framework. The enactment is contained in the Internal Revenue Code and controlled by the Internal Revenue Service (IRS) that is profoundly valuable, in the lawful framework. By and large, duties are forced on every organization independently, however a subsidiary gathering of Domestic Corporation may document merged return and be exhausted as one partnership that is incorporated in the lawful arrangement of the area.
In the United States the bookkeeping estimations are measured through the utilization of Assets, which are the likely future financial advantages acquired or controlled by a specific substance as an aftereffect of past exchanges or occasions. Extensive Income is another kind of bookkeeping estimation utilized as a part of the United States change in value (net resources) of a substance amid a given period as a consequence of exchanges and different occasions and circumstances from non-proprietor sources (Musvoto, 2011). Extensive pay incorporates all adjustments in value amid a period aside from those subsequent from ventures by proprietors and circulations to proprietors. Dispersions to Owners is another sort of bookkeeping estimation that involve the reductions in value (net resources) of a specific venture as a consequence of exchanging resources, rendering administrations, or causing liabilities to proprietors in the united conditions of America. Value is a bookkeeping estimation that is joined with the leftover enthusiasm for the advantages of a substance that stay in the wake of deducting liabilities of any given business in the nation. In all business elements in the nation, the value is the proprietorship intrigue and serves all the representatives present. Costs caused in the business period are utilized as a method for measuring bookkeeping in the United States. Costs are utilized as a measure of ridicule alongside occasions that use resources or bring about liabilities amid the period from conveying or giving products or administrations and completing different exercises that constitute the element’s progressing major or focal operation in USA. The increases caused by a business are also a measure of bookkeeping; since, they increments in value (net resources) from fringe or coincidental exchanges. Picks up additionally originate from different exchanges, occasions, and circumstances influencing the substance amid a period with the exception of those that outcome from incomes or speculations by the proprietors in the nation. Speculations by proprietors are increments in net resources coming about because of exchanges of assets from different substances to get or build proprietorship hobbies or value in it. Liabilities as a measure of bookkeeping plausible future penances of financial advantages emerging from present commitments to exchange resources or give administrations to different substances later on as a consequence of past exchanges or occasions (Scrimnger-Christian & Musvoto, 2011). Misfortunes are a measure of bookkeeping in the United States; because of the way that reductions in value net resources from fringe or coincidental exchanges of a substance and from every single other exchange, occasions, and circumstances influencing the element amid a period. Misfortunes do exclude the value drops that outcome from costs or appropriations to proprietors in the United States of America. Incomes are utilized as a measure of Accounting to all inflows or different improvements of benefits, settlements of liabilities, or a blend of both amid a period from conveying or delivering merchandise, rendering administrations, or leading different exercises that constitute the element’s continuous major or focal operations. Bookkeeping gives the data required by administrators to settle on the business choices in Qatar and this is utilized as an estimation. Bookkeeping creates data about a company’s assets and this a decent measure of bookkeeping in Qatar. The wellsprings of the assets, and how successfully the assets have been used is a measure of bookkeeping in Qatar. The bookkeeper plans, imports, and deciphers this data, and accordingly is a measure of bookkeeping in Qatar. A necessary individual from the initiative group of any association gives all the measures that must be utilized for utilization in Qatar subsequently he is of extraordinary utilization to the association.
The extreme pace of innovative change has provoked a boundless organization of data innovation all through Qatar and they are a measure of bookkeeping. The opportunity managed by this innovation, and the requests set of administration by business rivalry, produce a premium for those people why should capable utilization data innovation to explain all the bookkeeping estimations that are utilized for utilization.
Regulatory accounting system
The Information Technology (ICT) of QATAR has distributed the directions for the usage of the regulatory accounting, system, will help to exhibit agreeability with expense introduction and non-unfair commitments for managing administrations. Under the Telecommunications Law and By-Law, ict QATAR has particular destinations and forces to guarantee the costs and charges of administration suppliers are effectively cost-based and fittingly connected to items and administrations offered at a wholesale or retail level (Curtis, 2008). In the United States bookkeeping regulations are one piece of a complete arrangement of business regulations that apply to all business associations. The Companies Act looks into the revelation of data by constraining risk organizations whose proprietors are their shareholders. Organizations need to take after the particular guidelines and regulations administering the organizations Act and take up their general obligation to present budgetary proclamations that are genuine and reasonable (Gup & Lutton, 2009).
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Related: Information System in Accounting and Finance