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Methodology of construction accounting nomenclature codes of non-automatic informational base of computer accounting system

Електронний науковий архів Науково-технічної бібліотеки Національного університету "Львівська політехніка"

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Title Methodology of construction accounting nomenclature codes of non-automatic informational base of computer accounting system
 
Creator Shkvir, V.
Borshchuk, I.
 
Contributor Lviv Polytechnic National University
 
Subject computer information accounting system
information support
non-authomatic information base
machine information base
classification and encoding of information
657.631
 
Description The basic approaches for creation a
computer accounting informational system (KIS-BO)
have been determined and the theoretical aspects of
designing non-automatic information base (IB) have
been found out. The main emphasis is on such a
component of ectopic IB, as the codes of accounting
nomenclature, because the further effective exploitation
of KIS-BO depends on their rational construction. It is
shown that classification and encoding is an undivided
creation and operation element of the computer
informational base. The aim of classification and
encoding is to order and coordinate various objects,
concepts, properties or other elements of information.
The employment of codes can significantly reduce the
amount of information and the complexity of its
processing at all stages of the technological process of
automated data processing.
The method of designing codes of accounting
nomenclature is proposed and an example of this
implementation is given.
 
Date 2019-06-13T10:53:44Z
2019-06-13T10:53:44Z
2018-02-26
2018-02-26
 
Type Article
 
Identifier Shkvir V. Methodology of construction accounting nomenclature codes of non-automatic informational base of computer accounting system / V. Shkvir, I. Borshchuk // Economics, Entrepreneurship, Management. — Lviv : Lviv Politechnic Publishing House — Vol 5. — No 2. — P. 51–58.
http://ena.lp.edu.ua:8080/handle/ntb/45123
Shkvir V. Methodology of construction accounting nomenclature codes of non-automatic informational base of computer accounting system / V. Shkvir, I. Borshchuk // Economics, Entrepreneurship, Management. — Lviv : Lviv Politechnic Publishing House — Vol 5. — No 2. — P. 51–58.
 
Language en
 
Relation Economics, Entrepreneurship, Management, 2 (5)
https://doi.org/10.23939/eem2015.02.02
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7. Ivakhnenkov, S. V. (2013). Informatsiini tekhnolohii v orhanizatsii bukhhalterskoho obliku ta audytu [Information technology in the organization of accounting and auditin]. Kyiv: Znannia-Pres [in Ukrainian].
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11. Lemishovska, O. (2015). Metodical bases of fundamental works on accounting by comparative aspect. Economics, Entrepreneurship, Management, 2 (2), 27–32. https://doi.org/10.23939/eem2015.02.02.
1. Zavgorodniy, V. P. (1998). Avtomatyzatsiia bukhhalterskoho obliku, kontroliu, analyzu ta audytu. [Automation of accounting, control, analysis and audit]. Kyiv: ASK (Economics, Finance, Law).
2. Benko, M. M. (2010). Informatsiini systemy i tekhnolohii v bukhhalterskomu obliku [Information systems and technologies in accounting]. Kyiv: Kyiv. nats auction, econ. Unt.
3. Ivakhnenkov, S. V. (2010). Informatsiini tekhnolohii audytu ta vnutrishnohospodarskoho kontroliu v konteksti svitovoi informatsii [Information technology of audit and internal control in the context of world information. Zhytomyr: PE "Ruta"]
4. Ivakhnenkov, S. V. (2005). Kompiuternyi audyt: kontrolni metodyky i tekhnolohii [Computer audit: control techniques and technologies]. K : Knowledge
5. Pikulina, N. Yu. & Shilo, L. A. (2013). Trends in the development of information technologies used in accounting, auditing and internal control. Problemy ekonomiky transport. [Problems of Transport Economics],6, 68-75. [in Ukrainian].
6. Polishchuk, O. M. (2014). Peculiarities of application of computer technologies for automation of accounting on enterprises. Ekonomichni nauky. Seriia "Oblik i finansy". [Economic sciences. The series "Accounting and Finance"],11 (41), part 2, 287–292. [in Ukrainian].
7. Ivakhnenkov, S. V. (2013). Informatsiini tekhnolohii v orhanizatsii bukhhalterskoho obliku ta audytu [Information technology in the organization of accounting and auditin]. Kyiv: Znannia-Pres [in Ukrainian].
8. Susidenko, V. T. (2016). Informatsiini systemy i tekhnolohii [Information systems and technologies]. Kyiv: Tsentr uchbovoi literatury. [in Ukrainian].
9. Shuremov, E. L., Umnov, E. A., & Voropaev, T. V. (2001). Avtomatizirovannye infolrmacionnye sistemy buhgalterskogo ucheta, analiza, audita. [Automated informational accounting systems, analysis, audit]. SPb: Perspektyva. [in Russian].
10. Shvvir, V. D., Zagorodniy, A. G. & Vysochan, O. S. (2017). Informatsiini systemy i tekhnolohii v obliku ta audyti [Information systems and technologies in accounting and auditing: textbook].(4thed.,rev). Lviv: Lviv Polytechnic Publishing House. [in Ukrainian].
11. Lemishovska, O. (2015). Metodical bases of fundamental works on accounting by comparative aspect. Economics, Entrepreneurship, Management, 2 (2), 27–32. https://doi.org/10.23939/eem2015.02.02.
 
Rights © Національний університет „Львівська політехніка“, 2018
 
Format 51-58
8
application/pdf
image/png
 
Coverage Lviv
 
Publisher Lviv Politechnic Publishing House