IDEAS home Printed from
MyIDEAS: Log in (now much improved!) to save this paper

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

Listed author(s):
  • ciumag, marin
  • ciumag, anca

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.

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

File URL:
File Function: original version
Download Restriction: no

Paper provided by University Library of Munich, Germany in its series MPRA Paper with number 14865.

in new window

Date of creation: 18 Feb 2008
Publication status: Published in Revista Finante, Provocarile viitorului ISSN 1583-3712.anul V(2008): pp. 164-167
Handle: RePEc:pra:mprapa:14865
Contact details of provider: Postal:
Ludwigstraße 33, D-80539 Munich, Germany

Phone: +49-(0)89-2180-2459
Fax: +49-(0)89-2180-992459
Web page:

More information through EDIRC

No references listed on IDEAS
You can help add them by filling out this form.

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

When requesting a correction, please mention this item's handle: RePEc:pra:mprapa:14865. See general information about how to correct material in RePEc.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Joachim Winter)

If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

If references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

Please note that corrections may take a couple of weeks to filter through the various RePEc services.

This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.