The Justifying Documents – the Accounting Registration Base of the Works and Services Executed By Third Parties

Marin Ciumag and Anca Ciumag

MPRA Paper from University Library of Munich, Germany

Abstract: The data and information support are made from justifying documents, account books, financial situations and periodical account reports, electronic bearers (bands and magnetic disks, CDs, and floppy disks). Some of these supports assure, in a first stage, the data collection, meaning their consignment (registration) and their preparation for processing, operation which has as a result the obtaining of the information itself which is stored for transmission to their users, usually using other supports than those designed for the data collection. The accounting, according to its object of study, has the obligation to observe, to record and to provide for analysis and control information corresponding to the cycle stage of production or conduct of business specific to the economic entity. These extremely complex tasks, with quantitative and qualitative implications are materialized in: registration of the economic facts, phenomena and processes; the information processing; the information storage; the economic operations control and the information centralization.

Keywords: data and information support; justifying documents; the printed documents; the nomenclature of documents (search for similar items in EconPapers)
JEL-codes: M41 Q56 (search for similar items in EconPapers)
Date: 2008-02-18
New Economics Papers: this item is included in nep-acc and nep-his
References: View complete reference list from CitEc
Citations:

Published in Revista Finante, Provocarile viitorului ISSN 1583-3712.anul V(2008): pp. 164-167

Downloads: (external link)
https://mpra.ub.uni-muenchen.de/14865/1/MPRA_paper_14865.pdf original version (application/pdf)

Related works:
Journal Article: The justifying documents - the accounting registration base of the works and services executed by third parties (2008)
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:14865

Access Statistics for this paper

More papers in MPRA Paper from University Library of Munich, Germany Ludwigstraße 33, D-80539 Munich, Germany. Contact information at EDIRC.
Bibliographic data for series maintained by Joachim Winter ().