THE GENERAL ARCHITECTURE OF THE ACCOUNTING INFORMATION SYSTEM AT TRADE ENTITIES

Caraiman Adrian-Cosmin
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Caraiman Adrian-Cosmin: WEST UNIVERSITY OF TIMISOARA, TIMISOARA, ROMANIA

Annals - Economy Series, 2016, vol. 4, 127-135

Abstract: At trade entities, most of the activities carried out within the framework of accounting information system revolve around accounting operations, they being the basis of this system and the financial perspective over an entity activity, through the accounts, by the way, most of the accounting information resulted from accounting information system are obtained by analyzing the information in the accounts. In the context of the existence of an integrated information system almost all accounting operations can be generated automatically or semi-automatically, by retrieving data from other modules of the informatic system existent within the entity: purchasing, sales, human resources, asset ,cash register, bank, etc. Otherwise, to dispose in a trade entity of a performant financial-accounting information system it should be analyzed, designed and implemented only in conjunction with other components they interact with, namely: purchasing, sales, human resources, assets, cash register, bank, etc., in order to avoid certain inherent redundancy in other approaches.

Keywords: accounting information system; trade entities; accounting operations; informatic system (search for similar items in EconPapers)
Date: 2016
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