Accounting Information Systems

The accounting system of an organization is an information model of business, reflects all the facts of economic life and provides users with information for making economic decisions. Principles of accounting, its elements, methods are the same for organizations of all industries and spheres of activity, but industry specifics impose a significant imprint on the organization of the accounting system. The peculiarities of the industry require in each case a specific organization of accounting to provide reliable and quality information. This monograph is devoted to these issues.