Metrics

  • citations in SCIndeks: 0
  • citations in CrossRef:0
  • citations in Google Scholar:[]
  • visits in previous 30 days:204
  • full-text downloads in 30 days:202

Contents

article: 1 from 1  
Back back to result list
2018, vol. 4, iss. 3, pp. 110-127
Role of accounting documents accounting information system
aVojska Srbije, Kopnena vojska, Pešadijski bataljon, Zaječar
bKopnena Vojska Srbije, Kruševac
cMinistarstvo odbrane, Računovodstveni centar, Beograd

emailaleksandar22071993@gmail.com, milos.miljkovic.mekis@gmail.com
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.
References
*** (2009) Zakon o elektronskom dokumentu. Službeni Glasnik RS, br. 51
*** (2009) Zakon o elektronskoj trgovini. Službeni Glasnik RS, br. 41
*** (2004) Zakon o elektronskom potpisu. Službeni Glasnik RS, br. 135/04
Abdel-khalik, A. R., Chen, P. (2015) Growth in financial derivatives: The public policy and accounting incentives. Journal of Accounting and Public Policy, 34(3): 291-318
Alenius, E., Lind, J., Strömsten, T. (2015) The role of open book accounting in a supplier network: Creating and managing interdependencies across company boundaries. Industrial Marketing Management, 45: 195-206
Antić, I. (2007) Računovodstvena regulativa - priručnik o primeni kontnog okvira u skladu sa MRS/MSFI za privredna društva, zadruge, druga pravna lica i preduzetnike. Privredni savetnik, Beograd
Belfo, F., Trigo, A. (2013) Accounting Information Systems: Tradition and Future Directions. Procedia Technology, 9: 536-546
Dănescu, T., Prozan, M., Prozan, R.D. (2015) Perspectives Regarding Accounting - Corporate Governance - Internal Control. Procedia Economics and Finance, 32: 588-594
Dmitrović, Š., Petkovič, Đ. (2011) Računovodstvo. Subotica: Ekonomski fakultet
Dmitrović, Š., Petkovič, Đ., Jakšić, D. (2010) Računovodstvo praktikum. Subotica: Ekonomski fakultet
González-Rojas, O., Ochoa-Venegas, L. (2017) A decision model and system for planning and adapting the configuration of enterprise information systems. Computers in Industry, 92-93: 161-177
Irvine, H., Moerman, L. (2017) Gambling with the public sphere: Accounting’s contribution to debate on social issues. Critical Perspectives on Accounting, 48: 35-52
Kim, R., Gangolly, J., Elsas, P. (2017) A framework for analytics and simulation of accounting information systems: A Petri net modeling primer. International Journal of Accounting Information Systems, 27: 30-54
Kostić, I. (2012) Modeli informacionih sistema za obradu dokumenata u računovodstvu trgovinskih preduzeća u e-okruženju. Računovodstvo, vol. 56, br. 1-2, str. 6-20
Milojević, I. (2010) Računovodstvo. Beograd: Centar za ekonomska i finansijska istraživanja
Milojević, I. (2017) Računovodstveni informacioni sistem i informacije u sistemu odbrane. Oditor - časopis za Menadžment, finansije i pravo, vol. 3, br. 2, str. 54-66
Milojević, I. (2016) Računovodstveni aspekti likvidnosti konsolidovanog računa trezora. Oditor - časopis za Menadžment, finansije i pravo, vol. 2, br. 2, str. 27-34
Milojević, I., Vukoje, A., Mihajlović, M. (2013) Računovodstveno konsolidovanje bilansa metodom sticanja. Ekonomika poljoprivrede, vol. 60, br. 2, str. 237-252
Sanchez, O.P., Terlizzi, M.A., de Moraes, H.R.de O.C. (2017) Cost and time project management success factors for information systems development projects. International Journal of Project Management, 35(8): 1608-1626
Škarić-Jovanović, K. (2009) Finansijsko računovodstvo. Beograd: Centar za izdavačku delatnost Ekonomskog fakulteta, god
Žager, K., Žager, L., Vašiček, V. (2003) Računovodstvo za neupućene. Zagreb: Hrvatska zajednica računovođa i finansijskih djelatnika
 

About

article language: Serbian
document type: Review Paper
DOI: 10.5937/Oditor1803111S
published in SCIndeks: 20/12/2018