Abstract: - The last decades’ technological evolution resulted in essential changes in the way accounting
processes are done. The extension of organizations’ activity at a global level and the large use of Enterprise
Resource Planning (ERP) systems contributed significantly to the change in the way operations take place
within the companies and in the relations with partners. All these aspects, together with the accounting
standardization and harmonization processes, lead to the emergence and extension of the use of a new concept:
digital accounting. It regards the representation, manipulation and transmission of the accounting information
in electronic format across all accounting cycles, as well as their communication to partners interested in it.
Digital accounting is based on the existence of a coherent information system ensured by the ERP-type
systems and the use of Internet for the transmission of information generated by the system both within the
company and outside it. This paper intends to catch the main aspects produced by the transition from the ERP
systems to digital accounting, following the example of two accounting cycles essential for any company’s
activity: the revenue cycle and the expenditure cycle.