عنوان المقالة:المعالجة المحاسبية لحساب مشروعات تحت التنفيذ - نفقات استكشاف والمسح 1283 في الوحدات النفطية بالتطبيق على شركة نفط الشمال. The accounting treatment of the expenses of exploration and research in the oil units applied to the North Oil Company.
Oil production and extraction passed in general with four major stages, they are;
discovery and oil scanning, well digging and renewal, production and finally refining. The
time period may for the first stage is however short or may take long time reach to ten
years. Thus, the oil company during the first stage got an uncertainty factor of petrol
existence relatively. In the final period there were two probabilities, they are the existence
of petrol in huge quantities or inexistence (or in an uneconomic way). Therefore, the
payments should be delimited in terms of income, capitalistic or successful efforts ways.
This should account the oblivion for there were a probability to uncover petrol in scanning
and discovering. This account can be blocked in three cases:
1. In abandoning the project in that area.
2. Shifting into other oil productive wells.
3. Selling to other companies.
In each of these above cases there are three policies might be followed by the oil
companies. They are no allocation for the under construction projects – payments of
discovering (1283) and allocation for each project. So, the current research sought in details
of accounting according to the previous cases and the application on the Northern Oil
Company.
الملخص الانجليزي
Oil production and extraction passed in general with four major stages, they are;
discovery and oil scanning, well digging and renewal, production and finally refining. The
time period may for the first stage is however short or may take long time reach to ten
years. Thus, the oil company during the first stage got an uncertainty factor of petrol
existence relatively. In the final period there were two probabilities, they are the existence
of petrol in huge quantities or inexistence (or in an uneconomic way). Therefore, the
payments should be delimited in terms of income, capitalistic or successful efforts ways.
This should account the oblivion for there were a probability to uncover petrol in scanning
and discovering. This account can be blocked in three cases:
1. In abandoning the project in that area.
2. Shifting into other oil productive wells.
3. Selling to other companies.
In each of these above cases there are three policies might be followed by the oil
companies. They are no allocation for the under construction projects – payments of
discovering (1283) and allocation for each project. So, the current research sought in details
of accounting according to the previous cases and the application on the Northern Oil
Company.
د. سنان زهير محمد جميل | Dr. Sinan Zuhair | 3833