Abstract
ABSTRACT The concept of the public accountancy according to the development of the government activity began to take different ways in the economic and social planning which are followed by the increasing of the general services. This reaches the public Accountancy System to cope with the government function, which the reason of the huge increasing expenses in the different funds and then sources. Especially if we know that Accountancy System leads to the entry cash and entry receipt to inter them in the journal group and then supply final accounts in the unit to identify the efficiency of the offering central information which we need them to control public finance of the country. To apply the government of the public accountancy system in the government offices, we need relevance condition in these units in addition to the development of these units. From this the concept we evaluated and studied the development of the government units in Iraq. Mousl University is one of them to clarify the positive side in it and the interesting of it in the improving accountancy side of units. .
