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

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  • ciumag, marin
  • ciumag, anca

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.

Suggested Citation

  • ciumag, marin & ciumag, anca, 2008. "The Justifying Documents – the Accounting Registration Base of the Works and Services Executed By Third Parties," MPRA Paper 14865, University Library of Munich, Germany.
  • Handle: RePEc:pra:mprapa:14865
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    References listed on IDEAS

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    Keywords

    data and information support; justifying documents; the printed documents; the nomenclature of documents;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth

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