- The documentary cycle is one of a group of courses related to financial accounting and is the first stage in the application of accounting operations.
- It is the main component of the document. It is a map of the flow of the processes that occur through which data is collected and recorded in the journal.
- Therefore, it is of great importance to the accountant and auditor within the institutions. It is the material evidence on which the control is based, as it documents and works to clarify all the details of the operations in an unmistakable manner