Registers, Forms of Accounting and Computer-Communication Technologies
Journal Title: Центральноукраїнський науковий вісник. Економічні науки. - Year 2017, Vol 32, Issue
Abstract
One of the important prerequisites for a rational accounting organization is the application of the most effective, progressive accounting form in the implementation of computer and communication technology. The theoretical and methodological aspects of constructing an accounting form as a system of registers are proposed. It was determined that an accounting registers is not appropriate to compare with software algorithms and database accounts. The main aim is to substantiate the modern form of accounting and accounting registers with computer and communication technology using as a set of algorithms for processing accounting information from the documenting to reflection in the reporting; specialized software, which varies greatly depending on developers, industry and business; database that can be used to create arbitrary form and filling registers; communication channels that combine the accounting system with all the participants in the information process at the enterprise. Methods of analysis and synthesis used to structure the substantive research-based identification and formalization of professional definitions of «accounting register» and «accounting form». Distinguished computer based accounting form proposed by scientists in Ukraine, conducted comparative analysis are highlighted strengths and weaknesses. It is concluded that there is no such thing as «automated form of accounting» because any system automating accounting processes ensure the availability of registers that are unique journal-order, memorial warrant and other forms of accounting. The appearance of the computer-communication based accounting form is grounded by the objective factors of the information society; key features of this form are determined.
Authors and Affiliations
Volodymyr Muravskyi
Evaluation of personnel competence as a factor of competitive ability
The thesis investigates conceptual approaches for evaluation of personnel competence in order to increase competitive ability of an enterprise. The thesis defines the main requirements for the personnel, depending on com...
The role and place of higher education of Ukraine in modern economic system
Taking into account rapid development of all spheres of the country in light of the recent globalization trends, it is impossible not to notice substantial retardation of all sub-systems of higher education. This conditi...
Construction of Three-Tier Mechanism of Formation of Innovative Potential of Industrial Enterprises
The purpose of the article is to build three-tier mechanism of formation of innovative potential of industrial enterprises and research of its main elements. The main objectives of the mechanism of formation of innovativ...
The Phenomenon of Metaphysics of Economy in Dynamics of Hopes of Ethno-Social Changes
The aim of this work is to study the trends and ways of Ukrainian identity in the hope of the XXI century, socio-cultural communication, international communication in Ukraine, taking into account the context of metaphys...
Integral Evaluation of the Level of Competitiveness of Higher Education of Ukraine in the Context of the Transition to an Innovative Model of the Economy: the Regional Aspect
The paper deals with the issue of integral evaluation of the level of competitiveness of higher education of Ukraine in the context of the transition to an innovative model of the economy, in particularly the regional as...