Naslov
Prikaz informacijskog modela računovodstvenog sustava
(Display of the information model accounting system)

Autori
Varga, Matija

Izvornik
Ekonomski vjesnik (0353-359X) 24 (2011), 1/2; 367-381

Vrsta, podvrsta i kategorija rada
Radovi u časopisima, pregledni rad, znanstveni

Ključne riječi
proces; potproces; računovodstveni informacijski sustav; klasa podataka; dijagram toka podataka; P-K matrica; spremište podataka; entiteti; modul glavna knjiga; aktivnosti; ekonomičnost; logički uvjeti; linijski grafikoni.
(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.)

Sažetak
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, indebtedness and company’s efficiency coefficients based on financial balance reports, and profit and loss report.

Izvorni jezik
Hrvatski

Znanstvena područja
Ekonomija, Informacijske i komunikacijske znanosti

POVEZANOST RADA