Abstract
Abstract The united accounting system issued by the Revolution Leadership Council No. 380 in 5/4/1979 is initiated to produce the required data to serve accounts on the national level and an attempt to connect accounts of economic unit with the national accounts. In the beginning of the system application, the banking sector is excepted despite its importance. So, the researchers' efforts have not been wasted, where the application of accounting system in banking sector has been proposed. As a result, the accounting system was issued and applied in banks in 1988. The aim of this sort of application was to connect the banking accounts with the national accounts in order to provide the appropriate data for the comprehensive economic planning. As for Mosul Bank for Development and Investment may apply the unified accounting system and the absence of resources which connect the bank accounts with the national accounts, the researcher presented a field study in Mosul Bank and demonstrated the bills of the national accounts and connected the bank accounts with the national accounts. .
