ASSESSMENT OF INFORMATION OPPORTUNITIES FOR PRACTICAL APPLICATION

Abstract

Importance:the article reflects the author’s view on the content of accounting registers used when using an automated form of accounting. Purpose: to review modern accounting registers used in the automated form of accounting, and to characterize their information capabilities for practical application. Research design: the study of terminology used in the description and classification of accounting registers, the study of the composition of accounting registers inherent in the automated form of accounting, the assessment of the information capabilities of various accounting registers from the standpoint of the expediency of their practical application. Results: а review of modern accounting registers has been conducted, an assessment of their informational purpose has been given and recommendations for their application in practice have been substantiated, which will allow the user to purposefully select those from a variety of registers that are best suited for a specific task.