文章基本信息

标题：Bookkeeping in the Slovak Republic - Past and Present
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作者：Juraj Halama ; Zuzana Juhászová
期刊名称：International Scientific Journal of Management Information Systems
印刷版ISSN：1452-774X
出版年度：2006
卷号：1
期号：1
页码：75
出版社：University of Novi Sad
摘要：Bookkeeping is one of the most proven systems by means of which information related to individual companies - i.e. reporting enterprises - is recorded, processed and subsequently disclosed. Bookkeeping represents a relatively closed and internally structured information system that provides information expressed in monetary figures on a company's economic activities and its operating results, i.e. it provides information on a company's assets, equity liabilities costs, revenues, income, expenses, and results of operations. In each period, whether in the past or at present, different activities of a reporting enterprise have been recorded. With time, due to the extension of activities, gradually not only the amount of information but also the quality requirements for the information provided have changed.
关键词：Bookkeeping; Slovak Republic