Publication: The importance and classification of documentation in accounting
Date
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
ASEM
Abstract
Description
MIHAILA, Svetlana, BRAD, Ecaterina. The importance and classification of documentation in accounting. In: Prospects of accounting development: the young researcher's view [online]: international scientific student conference, November 22, 2017: Collection of articles. Chişinău: ASEM, 2018, pp. 213-217. ISBN 978-9975-75-895-6.
Every economic act about the existence and movement of the assets of an entity must first be recorded in the documents attesting to their materialization, before they can be registered in the accounts. In this research paper, the authors have aimed at determining the importance of these specific documents and the relevant information recorded in them. In addition to that, relevant specialty literature was analyzed regarding the concept of document and documentation, the necessary elements to be contained in the documents were laid out and the emphasis was placed on the functions of the documents and on their classification. JEL: M41
Every economic act about the existence and movement of the assets of an entity must first be recorded in the documents attesting to their materialization, before they can be registered in the accounts. In this research paper, the authors have aimed at determining the importance of these specific documents and the relevant information recorded in them. In addition to that, relevant specialty literature was analyzed regarding the concept of document and documentation, the necessary elements to be contained in the documents were laid out and the emphasis was placed on the functions of the documents and on their classification. JEL: M41
Keywords
documentation, accounting documents, functions, classification