What Is Accounting Data?

Accounting data is a collection of various unprocessed numbers, letters, and special symbols in the form of "documents, certificates, accounts, and tables" in the processing of accounting matters. Generally speaking, data refers to various identifiable symbols recorded in an appropriate form when observing objective things or basic facts. It includes not only quantitative attribute values (numerical data) that appear in quantitative form, but also qualitative attribute values (non-numeric data) that appear in text. In the processing of accounting data, the accounting data mainly includes the original data that causes changes in the funds caused by production and operation activities or the implementation of the plan (budget), and also includes changes that do not cause changes in funds but need to be recorded and Objective facts reflected. Accounting data comes from a wide range of sources, with a large number of data, which is characterized by systemic, periodic, continuous and multiple utilization. ^[1]