Abstract:

The accounting are presently crossing an extensive and deep process of standardizing the procedures, the practices and the methods which connected to the technological development leaded to sever changes in organizing and keeping the accounting. The expression digital accounting refers to the representation of accounting information in electronic format, but also to grinding and sending it in the same format and it follows all the accounting cycles, the processes and the functions that are involving using the internet, allowing developing e-business and e-commerce and integrated management. This study has the purpose to present the main solutions competing in applying in real companies the specific practices of digital accounting and the rate they are identified in some basic accounting cycles.