This study aimed to identify the affect of applying accounting information systems on increase the profitability, and reduce the cost of banks in Jordan. The most important results that banks rely on accounting systems, by linking all the banking services of banks each department separately and linking between all departments at the same time , reliance on accounting information systems to satisfy the clients through the implementation of banking ISSN 1941-899X 2012 www.macrothink.org/jmr 113 clients as quickly and with minimal effort, Thus achieving a competitive advantage among banks , also the some of the actors in the commercial banks that Banks attempt to provide accurate information by showing the financial position for the clients and provide electronic access by the client to their account and make any deposit, withdraw and transfer money using the full connection between the electronic accounting systems. Journal of Management ResearchThe most important recommendations of the study to provide staff trained and fully aware of the accounting information systems and taking into consideration the culture of the client bank, which in turn leads to increased competition and attract clients and thus speeding up the implementation of banking services and not to loss of time and then reduce cost.

Financial leverage is linked to the funding structure in terms of the proportion of debt in the capital structure; the higher the financial leverage is, the more the company depends on debt in its financing structure. On the other hand, the lower the debt is, the more the company relies on equity funding. The company thus decides the optimal funding combination that minimizes the company's capital costs and maximizes shareholder returns.The aim of this analysis was to quantify the effect of the analysis on the profitability of the Jordanian industrial sector listed on the Amman Stock Exchange during the period (2008-2017) and on a sample of (54) industrial companies to assess the impact of leverage and liquidity. In order to evaluate the data obtained from the actual financial statements of the industrial companies listed on the Amman Stock Exchange, a descriptive and systematic methodology was used. As a result, the statistical conclusion showed that the effect of liquidity and leverage on profitability was a significant result.

The study aimed to investigate the importance of budgets in estimating the revenues and expenses in the industrial companies operated in the Aqaba Special Economic Zone Authority as an attempt to find the solution and recommendations which increase the budgets efficiency in estimate of revenues and expenses. The researchers designed a questionnaire for collecting needed data; the questionnaires were analyzed statistically to test the hypotheses and ISSN 2162-3082 2016 analyzed the results. International Journal of Accounting and Financial ReportingThe most important of the study's results; that the budgets are a financial and quantitative achievement of the objectives, There is an organizational and accounting structure to identify the items of the operating activities in the budgets, using budgets leads to distributing the available resources on the productive departments accurately and in preparing budgets, there is a standard costs system for identifying the production costs as well as the operating activities.The recommendations of this study represent in use the statistical methods in estimating the revenues and costs when preparing the operating budgets, the revenues budget (income) should be taken care of and it should be considered as the main tool for linking all the production activities with the operating objectives, budgets should be prepared in an organizational and accounting structure and depend on all the administrative levels in identifying the available resources on the operating activities