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ОБГРУНТУВАННЯ КЛЮЧОВИХ ПОНЯТЬ ПРОЦЕСУ ДОКУМЕНТУВАННЯ // Grounding key concepts of documentation process

Author

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  • Дударєва, Катерина Олександрівна

    (Житомирський державний технологічний університет)

Abstract

The problem of ambiguous interpretation of key concepts of documentation process has been elucidated. Concepts “data” and “information” have been distinguished as well as their place in accounting system has been disclosed. Impropriety of using concept “initial accounting” has been grounded. Висвітлено проблему неоднозначного трактування ключових понять процесу документування. Розмежовано поняття “дані” та “інформація”, та відображено їх місце в системі бухгалтерського обліку. Обґрунтовано хибність використання поняття “первинний облік”.

Suggested Citation

  • Дударєва, Катерина Олександрівна, 2010. "ОБГРУНТУВАННЯ КЛЮЧОВИХ ПОНЯТЬ ПРОЦЕСУ ДОКУМЕНТУВАННЯ // Grounding key concepts of documentation process," Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу // Problems of Theory and Methodology of Accounting, Control and Analysis, Житомирський державний технологічний університет // Zhytomyr State Technological University, vol. 17(2).
    • Handle: RePEc:scn:000pbo:51808
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