Accounting consists of planning, bookkeeping, accounting control, accounting analysis and accounting reporting. Accounting control is carried out by control of documents and documents, control of the correctness of established calculations and done postings, as well as control of correctness and credibility of outgoing accounting information.
Accounting control is an activity that is carried out by controlling a large amount of documents, inspecting and controlling the correctness of calculations and all postings. Also, the credibility of the output accounting data is observed.
Accounting control ensures the accuracy of financial reports. This is especially useful when these reports and other documentation are made available to other bodies, auditors, investors, inspections and the like.
When the control determines that there are certain deviations, then it is possible to proceed with the creation of corrective activities in order to eliminate errors.
Types and objectives of accounting controls:
- Research Controls
- Preventive controls
- Corrective controls
The goal of controlling the accounting document is defined from three aspects:
- Control of formal correctness
- Determining the real essence of the business change
- Determining the correctness of the calculation of the document and document
Contact and cooperation
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