Integrated methods of accounting accounting in resources potential in integrated kisk

Shevchenko, Liubov and Шевченко, Любов Ярославівна (2019) Integrated methods of accounting accounting in resources potential in integrated kisk. Наукове видання «Інфраструктура ринку» (29). pp. 623-627. ISSN 2519-2868

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Abstract

The article considers a very significant element of the accounting method -double entry, which contributes to the formation of the accounting mapping of resources of the corporation in the integrated KISK. The essence and content of each economic operation associated with the resource potential, reveals the correspondence of accounting accounts. The proposal to use the accounting wiring (accounting, correspondence accounts) as the initial information when computerizing accounting on a computer is not new. The article is devoted to the substantiated choice of the system of encoding of economic operations, as well as the existence of two possible variants of encoding in the conditions of computerization of KSBO, and the information system of the enterprise as a whole. Interpretation of the first approach is based on the introduction of the account formula for posting by the operator-accountant in the CRS or from the original document, or the construction of the same type of operations. The second approach involves the introduction of the number or code of the correspondence of the accounts of the business operation and the amount in the IBS. According to the type of economic operation, KSBO determines the necessary posting and performs further actions independently (automatically). Computerized formation of accounting entries is carried out with the help of a special classifier-dictionary in accordance with the type of business operations of mutual correspondent accounts, the type of business operation and its contents for the possibility of classification of an economic transaction in accordance with the data of the primary documents. However, the problem of double-entry in accounts is the issue of image recognition. Further resolution of the theory of pattern recognition will allow the computerization of logical bindings of double recording. It should be noted that the application of the encoding classifier, that is, implemented in practice through the resource classifier of the corporation and the developed working plan of accounts (for the components of resource potential), business operations in the subsystems (accounting of labor resources, accounting of material resources, etc.) in a decentralized strategy causes a number of problems.

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