Automated form in accounting theory: methodology and practice

Abstract

Importance: the article reflects the author’s view on the content of the automated form of accounting as a subject area of his theory. Purpose: to conduct a study of the automated form of accounting both in relation to the methodological provisions of its theory, and based on its functional and practical purpose. Research design: to date, accounting is difficult to imagine without the use of modern automation tools and, therefore, the essence, functional features and practical aspects of the use of an automated form of accounting should be studied in detail in its theory. However, in textbooks and manuals, the description of the automated form of accounting is carried out superficially, due attention is not paid to the study of accounting registers inherent in the automated form of accounting, the issues of accounting techniques and the implementation of accounting procedures in the conditions of automation of the accounting process, etc. are not reviewed. Results: the features of the implementation of the accounting procedure in the automated form of accounting in comparison with the historical forms are revealed. The methodological relationship of the automated form of accounting with the memorial-order and JournalMain forms is substantiated. The original author’s scheme of the automated form of accounting is constructed and the practice of its application is described. The importance of the accountant’s theoretical knowledge, the absence of which cannot be fully replaced by the automation of the accounting process, is emphasized.