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The importance and classification of documentation in accounting

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dc.contributor.author Mihaila, Svetlana
dc.contributor.author Brad, Ecaterina
dc.date.accessioned 2020-09-14T07:33:49Z
dc.date.available 2020-09-14T07:33:49Z
dc.date.issued 2017-11
dc.identifier.isbn 978-9975-75-895-6
dc.identifier.uri ${dspace.ui.url}/handle/1234567890/450
dc.identifier.uri http://irek.ase.md:80/xmlui/handle/1234567890/450
dc.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. en_US
dc.description.abstract 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 en_US
dc.language.iso en en_US
dc.publisher ASEM en_US
dc.subject documentation en_US
dc.subject accounting documents en_US
dc.subject functions en_US
dc.subject classification en_US
dc.title The importance and classification of documentation in accounting en_US
dc.type Article en_US


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