الخلاصة:
This study concerned with the topic of the role of the accounting
information system in settling electricity and gas bills (SONLGAZ National
Electricity and Gas Company study of 2019), at it was discussed in this research
to some concepts related to the accounting information system and it's
characteristics, elements and the important assumption and characteristics that
govern these elements, we also discussed the theoretical for billing (its
definition, characteristics and types…) and the framework in other to reach the
general goal which is the importance and contribution of the accounting
information system in settling electricity and gas bills.
The study adopted the experimental approach to link the theoretical and
framework of research with the applied reality of it, using the interview and
observation.
This study concluded that the accounting information system used in the
company is a comprehensive and integrated system, linking administrative
interests within the company, which facilitated the process of billing and
accounting records of them
