Rethinking the issues of the form of accounting in his theory under the influence of modern practical realities

Abstract

Purpose: rethink and properly modify the section of the theory of accounting devoted to the forms of accounting, adapting it to real accounting practice in the conditions of automation of the accounting process. Discussion: the question of the essence and choice of the form of accounting occupies a special place in his theory, since it is devoted rather not to the methodology, but to the technique of the accounting process, the implementation of the accounting procedure, and, as a result, is of great practical importance. Therefore, the relevant section of the educational literature on the theory of accounting should correspond to the current accounting practice, which is currently being implemented using electronic computer technology and specialized software products. However, the authors of textbooks and manuals on the theory of accounting continue to describe those forms of accounting that have been developed since the middle of the 20th century, i.e. in the era when the accounting process was not automated and accounting was conducted manually on paper, and the issues of the automated form of accounting are set out very superficially, without going into the essence of its specific impact on the implementation of the entire accounting procedure. Results: the author’s recommendations on rethinking the issues of the form of accounting in his theory are substantiated. The division of the relevant section of the theory of accounting into historical and relevant parts is carried out, which, on the one hand, will form a comprehensive idea of the evolution of the form of accounting among students and young specialists, and on the other hand, it will allow focusing on modern material that is relevant today and is used in practice.