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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Format: | Article |
Language: | English |
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Center for Economic and Financial Research, Belgrade
2018-01-01
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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. |
first_indexed | 2024-12-12T18:30:05Z |
format | Article |
id | doaj.art-1bc5f9bcf06f4377a62bf8ccddac22a2 |
institution | Directory Open Access Journal |
issn | 2217-401X 2683-3476 |
language | English |
last_indexed | 2024-12-12T18:30:05Z |
publishDate | 2018-01-01 |
publisher | Center for Economic and Financial Research, Belgrade |
record_format | Article |
series | Oditor |
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 |