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Accounting plan – information base for management

04/14/2021

Received: 20 June 2020
Accepted: 26 July 2020
Published: 17 August 2020


Abdolmajid Ramezani, Zahra Lashgari


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Abstract

The article provides information on the development of the financial plan, which is expected not only to meet the information needs of management, but also to help the company to comply with financial reporting standards and ensure the provision of administrative and comparable information to third parties. The aim of the article is also to provide basic information about bookkeeping and legislative guidance in the European countries. This article was written in connection with the project FASTER ICT – Financial and Accounting Seminars Targeting European Regions.

Keywords: Accounting plan, Accounting entity, Double-entry bookkeeping.

 

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Publication Information

Journal of Practical Management Information Systems

ISSN: 2783-2910

Publisher
Borna Sanjesh Kimia Company
Tehran-Iran

Director In-charge:
Seyed Mojtaba Mostafavi, Ph.D.

Editor-in-Chief
Dr. Tim Kulikov

Executive Manager
Mehrdad Fallahi Barzoki, Ph.D.

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