The role of primary documentation in accounting

Автор: Yakovleva M.N.

Журнал: Форум молодых ученых @forum-nauka

Статья в выпуске: 4 (20), 2018 года.

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Any organization in its activity is faced with the need to design primary documentation. The company can be compared with a living organism, and accounting with its nervous system. Everything that happens inside this organism, fixes its nervous system. The enterprise is influenced by various economic operations, you can call them - "irritants". But only some of them force to fix the data in the accounting, group and pass on the information. Without primary documentation in accounting, it is impossible to reflect business operations, and, consequently, to account for its consequences - changes in the assets and liabilities of the enterprise.

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Primary documentation, information, accounting, enterprise, organization

Короткий адрес: https://sciup.org/140282116

IDR: 140282116

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