Oditor, Vol. IV, No. 03/2018
ROLE OF ACCOUNTING DOCUMENTS ACCOUNTING INFORMATION SYSTEM
Aleksandar Savić, Miloš Miljković, Tamara Damnjanović
Date received: 10.06.2018.
Date accepted: 10.12.2018.
JEL: F16, M24
Documentation ranks in the books written documents confirming the occurrence of certain business events. The journal and the general ledger accounted for only documented transaction. So, if there is no corresponding document posting is without significance. Due to what has been said there was a well-known phrase “Not one post without documents”. Given that the necessary information system in the world today, paper aims to highlight the importance of accounting information systems in accounting and the role accounting documents in it. The accounting information system is a collection of people and equipment at a specific organization and methods of collecting data on existing economic changes.
Key words: business change, accounting document, accounting information system.