System is defined as the orderly arrangement of parts and elements into a complete whole.
An adequate accounting system is concerned with all phases of financial record keeping to the end that there be a complete coordination and that certain objectives be attained. Presenting currently and accurately the financial condition of each and all of the agencies and funds of government. Producing comprehensive data relating to governmental finances as a history of past performance and as a guide for future action. Providing effective executive financial control of all agencies. Uniformity of accounts and accounting procedure among the agencies of a government obviously is necessary.