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Definitions Edit

An accounting system is

any series of operations, manual or automated, which control assets, liabilities, revenues or expenditures [of an entity] or any system which discovers, records, classifies or reports the assets, liabilities, revenues or expenditures of [an entity]. A system involving data collection, data processing and information dissemination.[1]
[t]he system for recording, classifying, and summarizing information on financial position and operations.[2]

References Edit

  1. Michigan Dept. of Tech., Management & Budget, 8000 Glossary (Jan. 6, 1997) (full-text).
  2. Draft Comprehensive Information Assurance Dictionary 10 (1995) (full-text).

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