System informatyczny rachunkowości i jego rola w świetle ustawy o rachunkowości
Accounting information system and its role in the light of the accounting act

Summary/Abstract: Intensive development of information technology influences on information system of accounting, which is more advanced than conventional systems used in bookkeeping. Information systems determine how to process data, which may have a significant impact on the financial position of every entity. The purpose of this article is an attempt to present legal and regulatory requirements which should be fulfilled by financial accounting software in the enterprise.

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