DSpace Repository

Features of automation of accounting of budget institutions of Ukraine

Show simple item record

dc.contributor.advisor SYTSEVA, Svitlana
dc.contributor.author YATSENKO, Katerina
dc.date.accessioned 2023-05-12T06:26:00Z
dc.date.available 2023-05-12T06:26:00Z
dc.date.issued 2022
dc.identifier.citation YATSENKO, Katerina. Features of automation of accounting of budget institutions of Ukraine. In: Tezele celei de-a 75-a conferinţă ştiinţifică a studenţilor, masteranzilor și doctoranzilor, Universitatea Agrară de Stat din Moldova. Chișinău, 2022, p. 198. ISBN 978-9975-64-336-8. en_US
dc.identifier.isbn 978-9975-64-336-8
dc.identifier.uri http://repository.utm.md/handle/5014/22773
dc.description.abstract Constant changes in the legislation require the accountant to improve the organization of the work process; in particular, it is automation. Automation of the accounting process allows you to save time on the calculation of certain business transactions. The aim of the work is to study the peculiarities of accounting automation in budgetary institutions of Ukraine. Research objectives: to determine the need and main advantages of automation of accounting of budgetary institutions, to identify the main criteria for choosing a program of automation of accounting. The study is based on the application of methods of induction and deduction, analysis, generalization. For budgetary institutions, one of the important stages of automation of accounting is to conduct a proper assessment of the composition and volume of the required document flow, determine the list of documents that should be kept in electronic form, and which in paper. Automated accounting information systems of the budgetary institution should help improve the quality of accounting information, simplify accounting in general, which becomes possible under certain conditions: the right choice of software product; the possibility of improving the software product in case of changes in methodology and methods of accounting, rapid response to changes in legislation; possibility and free access to the renewable database; uniform principle of processing and systematization of primary documents, formation of consolidated documentation, system of internal documentation, etc.; creation of databases for prompt receipt of information in electronic form for accounting, analysis and control of the institution; the possibility of submitting electronic reporting forms. en_US
dc.language.iso ro en_US
dc.publisher Universitatea Agrară de Stat din Moldova en_US
dc.rights Attribution-NonCommercial-NoDerivs 3.0 United States *
dc.rights.uri http://creativecommons.org/licenses/by-nc-nd/3.0/us/ *
dc.subject accounting en_US
dc.subject budgetary institutions en_US
dc.subject automation en_US
dc.title Features of automation of accounting of budget institutions of Ukraine en_US
dc.type Article en_US


Files in this item

The following license files are associated with this item:

This item appears in the following Collection(s)

Show simple item record

Attribution-NonCommercial-NoDerivs 3.0 United States Except where otherwise noted, this item's license is described as Attribution-NonCommercial-NoDerivs 3.0 United States

Search DSpace


Advanced Search

Browse

My Account