Accounts and double entry in the information technology usage
DOI:
https://doi.org/10.15587/2313-8416.2014.27534Keywords:
balance method, accounting, information technology, double entry, accountsAbstract
The article deals with the content and functions of accounting, the approaches to improving accounts in terms of information technology are researched. The features and use of simple and dual accounting forms are considered. The approaches to improving the registration form of accounting information by using the "new" form of records on accounts to identify the directions of improvement are generalized.
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