Економічні науки. Випуск 32. – 2017
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Item Регістри, форми обліку та комп’ютерно-комунікаційні технології(ЦНТУ, 2017) Муравський, В. В.; Muravskyi, V.Сформульовані вимоги щодо визначення складу та систематизації регістрів обліку, які не доцільно порівнювати з алгоритмами програмного забезпечення та обліковими базами даних. Досліджено основні комп’ютерні форми обліку. Зроблено висновок про те, що не існує такого поняття, як «автоматизована форма обліку», оскільки будь-яка система автоматизації облікових процесів забезпечує наявність регістрів. Обґрунтовано появу комп'ютерно-комунікаційної форми обліку. 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 computercommunication based accounting form is grounded by the objective factors of the information society; key features of this form are determined.