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Title ????????????? ??????????? ???????? ??????????????? ?????? ??? ??????? ????????????? ??????????
Transformation of theoretic aspects of accounting under the impact of information technologies
 
Creator ??????????, ?.?.
Osmyatchenko, O.V.
 
Subject ?????????????? ?????
???????????? (???????????)
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?????????????? ??????? ??????????????? ?????? (????)
accounting
enterprises (organizations)
principles
information
computerized accounting system (CAS)
 
Description ?? ???????????? ?????????? ????????? ?????? ???????? ????????? ??????????????? ??????
??? ??????? ?????????????? ????????????????? ??????, ????? ????????????? ?? ?????????????? ?
????? ?????? ??????????????? ???????. ??????? ????????????? ? ???????? ????, ?? ?? ?????
?????????????? ??????????????? ??????? ??????????????? ?????? ?????????? ??? ????????? -???????????? ?????????? ???????????? (???????????) ???????? ?? ?????? ? ?????? ???????? ???????, ? ? ??
???????? ? ????-???? ???????? ????, ??????? ??????? ?? ????? ??????????-????? ?? ??????????-????????????? ???????????, ?? ?? ???? ??????? ?????????????? ??????????????? ???????
??????????????? ?????? ? ?????????????? ???????? ??????? ?????????? ?????????? ???????????????
?????? ??????? ?????? ????? ????????????? ??????????, ??? ???????????? ?????????????? ? ??????
??????? ????? ????????? ???????????? ??????????????? ??????.
Basing on results of the conducted critical estimation of existent accounting principles under computer systems
functioning, it is possible to suggest their regrouping into three groups of fundamental presentatio ns. The principle of
periodicity in the consequence of that on condition of functioning of computerized accounting system (CAS) the
information on financial and economic activity of an enterprise (organization) is available not only within the reporting
period but also under the requirement in any interval of time, must be moved from the group of "Principles-conditions" to
"Principles-recommendations?. Under conditions of the sustainable CAS functioning in the informational environment of
management system the accounting subsystem is getting certain attributes of informational technologies which it is
suggested to identify in the certain group of principles of accounting provision.
 
Date 2016-05-31T08:29:13Z
2016-05-31T08:29:13Z
2012
 
Type Article
 
Identifier http://eztuir.ztu.edu.ua/123456789/3697
 
Language uk
 
Relation ?????? ????. ?????: ?????????? ?????;3 (61)
 
Publisher ????