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dc.contributor.authorAtanasov, Atanas
dc.date.accessioned2016-05-18T12:52:57Z
dc.date.available2016-05-18T12:52:57Z
dc.date.issued2014
dc.identifier.issn0861-6604
dc.identifier.urihttp://hdl.handle.net/10610/1521
dc.description.abstractThis article researches the contemporary content and restrictive moments regarding documenting in accounting. It analyses and delineates the specific aspects of accounting documentation. It also makes an attempt to highlight the specific characteristics of documenting in accounting, as emphasis is placed on its key role in the reporting process of a company. It also clarifies the leading theoretical and applied significance of documenting as an element of accounting methodology. Finally, a conclusion is drawn that, despite the constant dynamics and development of social and economic relations, the documenting of accounting transactions and processes is still a reliable source of information about the assets and the activities of a company. This determines the substantiated attempts towards its permanent improvement by building an information system for the accounting unit and is a prerequisite for the construction of an orderly and adequate accounting system for timely and complete encapsulatioin of the assets and the financial state of a company.bg_BG
dc.publisherАИ "Ценов"bg_BG
dc.relation.ispartofseries3;6
dc.subjectaccountingbg_BG
dc.subjectdocumentsbg_BG
dc.subjectdocumentingbg_BG
dc.subjectaccounting documentsbg_BG
dc.subjectdocument turnoverbg_BG
dc.titleCONTEMPORARY CONTENT AND RESTRICTIVE MOMENTS REGARDING DOCUMENTING IN ACCOUNTINGbg_BG
dc.typeArticlebg_BG


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