Prikaz informacijskog modela računovodstvenog sustava
Display of the information model accounting system
Author(s): Matija VargaSubject(s): Economy, Accounting - Business Administration
Published by: Sveučilište Josipa Jurja Strossmayera u Osijeku, Ekonomski fakultet u Osijeku
Keywords: process; sub-process; accounting information system; data class; data flow diagram; P-K matrix; data store; entities; general ledger module; activity; efficiency; logical conditions; line graphs
Summary/Abstract: This paper presents the accounting information system in public companies, business technology matrix and data flow diagram. The paper describes the purpose and goals of the accounting process, matrix sub-process and data class. Data flow in the accounting process and the so-called general ledger module are described in detail. Activities of the financial statements and determining the financial statements of the companies are mentioned as well. It is stated how the general ledger module should function and what characteristics it must have. Line graphs will depict indicators of the company’s business success, indebt edness and company’s efficiency coefficients based on financial balance reports, and profit and loss report.
- Issue Year: 24/2011
- Issue No: 2
- Page Range: 367-379
- Page Count: 15
- Language: Croatian