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The justifying documents - the accounting registration base of the works and services executed by third parties

  • Marin CIUMAG
  • Anca CIUMAG

    (Titu Maiorescu University, Bucharest)

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 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.

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File URL: http://feaa.ucv.ro/FPV/008-26.pdf
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Article provided by University of Craiova, Faculty of Economics and Business Administration in its journal Finance - Challenges of the Future.

Volume (Year): 1 (2008)
Issue (Month): 8 (December)
Pages: 162-165

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Handle: RePEc:aio:fpvfcf:v:1:y:2008:i:8:p:162-165
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