ROLE OF ACCOUNTING DOCUMENTS ACCOUNTING INFORMATION SYSTEM

Authors

  • Aleksandar Savić Serbian Army, Army of the Land Battalion, Zaječar Author
  • Miloš Miljković Serbian Army, Kruševac Author
  • Tamara Damnjanović Accounting Center, Ministry of Defense, Belgrade Author

DOI:

https://doi.org/10.5937/Oditor1803111S

Keywords:

business change, accounting document, accounting information system

Abstract

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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Published

2018-12-31

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Section

Articles

How to Cite

Savić, A., Miljković, M., & Damnjanović, T. (2018). ROLE OF ACCOUNTING DOCUMENTS ACCOUNTING INFORMATION SYSTEM. Oditor, 4(3), 110-127. https://doi.org/10.5937/Oditor1803111S

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