Role of accounting documents accounting information system

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...

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Main Authors: Savić Aleksandar, Miljković Miloš, Damnjanović Tamara
Format: Article
Language:English
Published: Center for Economic and Financial Research, Belgrade 2018-01-01
Series:Oditor
Subjects:
Online Access:https://scindeks-clanci.ceon.rs/data/pdf/2217-401X/2018/2217-401X1803110S.pdf
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author Savić Aleksandar
Miljković Miloš
Damnjanović Tamara
author_facet Savić Aleksandar
Miljković Miloš
Damnjanović Tamara
author_sort Savić Aleksandar
collection DOAJ
description 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.
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spelling doaj.art-1bc5f9bcf06f4377a62bf8ccddac22a22022-12-22T00:15:56ZengCenter for Economic and Financial Research, BelgradeOditor2217-401X2683-34762018-01-01431101272217-401X1803110SRole of accounting documents accounting information systemSavić Aleksandar0Miljković Miloš1Damnjanović Tamara2Vojska Srbije, Kopnena vojska, Pešadijski bataljon, ZaječarKopnena Vojska Srbije, KruševacMinistarstvo odbrane, Računovodstveni centar, BeogradDocumentation 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.https://scindeks-clanci.ceon.rs/data/pdf/2217-401X/2018/2217-401X1803110S.pdfbusiness changeaccounting documentaccounting information system
spellingShingle Savić Aleksandar
Miljković Miloš
Damnjanović Tamara
Role of accounting documents accounting information system
Oditor
business change
accounting document
accounting information system
title Role of accounting documents accounting information system
title_full Role of accounting documents accounting information system
title_fullStr Role of accounting documents accounting information system
title_full_unstemmed Role of accounting documents accounting information system
title_short Role of accounting documents accounting information system
title_sort role of accounting documents accounting information system
topic business change
accounting document
accounting information system
url https://scindeks-clanci.ceon.rs/data/pdf/2217-401X/2018/2217-401X1803110S.pdf
work_keys_str_mv AT savicaleksandar roleofaccountingdocumentsaccountinginformationsystem
AT miljkovicmilos roleofaccountingdocumentsaccountinginformationsystem
AT damnjanovictamara roleofaccountingdocumentsaccountinginformationsystem