Role of accounting documents accounting information system

Autor: Savić Aleksandar, Miljković Miloš, Damnjanović Tamara
Jazyk: English<br />Serbian
Rok vydání: 2018
Předmět:
Zdroj: Oditor, Vol 4, Iss 3, Pp 110-127 (2018)
Druh dokumentu: article
ISSN: 2217-401X
2683-3476
Popis: Documentation ranks in the books written documents confirming the occurrence of certain business events. The journal and the general ledger accounted for only documented transaction. So, if there is no corresponding document posting is without significance. Due to what has been said there was a well-known phrase 'Not one post without documents'. Given that the necessary information system in the world today, paper aims to highlight the importance of accounting information systems in accounting and the role accounting documents in it. The accounting information system is a collection of people and equipment at a specific organization and methods of collecting data on existing economic changes.
Databáze: Directory of Open Access Journals