Review article

Display of the information model accounting system

Matija Varga

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

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

Hrčak ID:

76190

URI

https://hrcak.srce.hr/76190

Publication date:

9.12.2011.

Article data in other languages: croatian

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