Електронне документування у бухгалтерському обліку

Abstract

Розглянуто поняття документа та документообігу, а також досліджено як змінюється елемент методу бухгалтерського обліку документування у комп’ютерній бухгалтерії при узагальнені інформації.

Рассмотрено понятие документа и документооборота, а также исследовано, как изменяется элемент метода бухгалтерского учета документирования в компьютерной бухгалтерии при обобщении информации.

This article is devoted to the study of contemporary issues of document and document flow concepts, and research of change element of method of accounting documentation in computer accounting at summarizing and organizing information. Review of scientific sources on the chosen topic proves insufficient elaboration of methodological aspects of documentation, including the determination of the method of recording, reporting, as a form of compilation of documents within the application of information systems. In the vast majority of scientists works documenting is regarded as a form of paper registration of information. The need for research in this field is determined by the development of advanced information systems for accounting and their wide use in practice that forms the purpose of the study. The main direction of the research is to build created in a computer accounting documents in the framework of interpretation as an addition to business transactions. Documenting is considered in the use of complex software for automation management, which allows to identify maximum scale system of information flows of an enterprise. Complete document flow model most consistently solves the problem of handling large volume document flow through opportunities of gaining summary information. The authors offered classification of accounting documents in the application of accounting information systems on different features. Based on this classification scheme of stages of workflow and document processing in accounting was created. Conducted research, the authors believe, is the basis for the formation and development of electronic document flow of accounting documents in computer accounting systems, implementation on this basis of a system of database queries enables to generate a random set of derivative instruments - reports that are created with a combination of a subset of primary documents.