Analyzing the Operations with Bills by Means of the Table Processor LIBRE CALC
Journal Title: Бізнес Інформ - Year 2016, Vol 1, Issue
Abstract
The article conducts an analysis of the existing methodological framework for assessment of bill, which is one of the most complicated categories of securities. This arises from the variety of functions that a bill can perform during the process of treatment. In this publication, bill refers to securities based on statutory form and containing an unconditional obligation to pay a specified sum within a stipulated time frame, it is also specified that the Ukrainian exchange law is still in a formative stage. Simulations of calculations of bills, which differ in agreements and payers, are considered. The focus of the work is given to simulation of calculations related to common operations with bills, as well as to technology of automation of bills' accounting computation in the Libre Calc environment, using the built-in functions: ACCRINTM(), PRICEDISC(), YIELDDISC(), DISC(), INTRATE(), RECEIVED(). An electronic worksheet in the environment of the table processor LibreOffice Calc has been developed, which is a tool to automate the analysis of accounting operations with bills and may be supplemented and adapted to the analysis of operations in more complex terms. Thus, the analyzed methodological framework of bills and the developed electronic worksheet provide to analyze accounting operations with bills, and to develop a program for their analysis in a high-level language that is useful both in practice and in the educational process.
Authors and Affiliations
Yevhen Hlotov, Olga Popova
Keywords
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