Abstract
Abstract The fixed and storing assets formed a large part of general fund that governmental units use to produce and present general services. To guarantee an accounting control on owning these assets, it is necessary to supply constituent accounting control on it. This research aimed to estimate the accounting procedures of fixed and storing assets in a sample of governmental units in Ninavah to treat the failure sides in output of Iraqi government accounting system. As well as supplying essential information to the control on owning and uses it in governmental units. The research depended on investigation list to study the depended procedures in accounting. The research concluded into a group of results, the non clear regulations of accounting procedures of assets led to abnormal applications .
