SOURCE INFORMATION GATHERING PROCEDURE IN ACCOUNTING
S.V. Kolchugin
Novosibirsk State University of Economics and Management, Novosibirsk, Russia
s.kolchugin@rambler.ru
Keywords: Procedure, documenting, requirements for accounting information, requisites of documents, accounting, source accounting data
Abstract
The evolution of source information gathering procedure in accounting in terms of historical approach is considered. The essence of the procedure is defined. Main requirements for source accounting data are revealed. It is demonstrated that at present time the source information gathering procedure enters new stage of evolutional development.
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