Display of the information model accounting system

This paper presents the accounting information system in public companies, business technology matrix and data flow diagram. The paper describes the purpose and goals of the accounting process, matrix sub-process and data class. Data flow in the accounting process and the so-called general ledger...

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Bibliographic Details
Main Author: Matija Varga
Format: Article
Language:English
Published: Faculty of Economics and Business in Osijek 2011-12-01
Series:Ekonomski Vjesnik
Subjects:
Online Access:http://hrcak.srce.hr/file/113172
Description
Summary:This paper presents the accounting information system in public companies, business technology matrix and data flow diagram. The paper describes the purpose and goals of the accounting process, matrix sub-process and data class. Data flow in the accounting process and the so-called general ledger module are described in detail. Activities of the financial statements and determining the financial statements of the companies are mentioned as well. It is stated how the general ledger module should function and what characteristics it must have. Line graphs will depict indicators of the company’s business success, indebtedness and company’s efficiency coefficients based on financial balance reports, and profit and loss report.
ISSN:0353-359X
1847-2206