BUSINESS INFORM №10-2016

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Section: Information Technologies in the Economy
UDC 657.1.011.56
Adamyk O. V.
Information Technology in the Computer Systems of Accounting: Issues of Organizing the Data and Data Streams (p. 348 - 353)
The article is aimed at a characterization of the logical relationships in the information processing, as well as defining the fundamentals of interaction between the electronic and the paper-based information system of accounting. Several peculiarities of the automated processing of accounting data in the KSA have been identified, namely: 1) broadening the base of incoming information compared to the manual processing; 2) basis of the KSA are databases (usually the relational databases), information is stored in spreadsheets; 3) in terms of automation of the peripheral jobs, the information flows in the KSA are divided into analytical and synthetic accounting, which further defines the reporting sources; 4) formation of reporting information goes by using requests that select data from the basic accounting elements, their sorting and filtering in the user defined way. The requests create a temporary source table (snapshot). This increases both speed and efficiency of work.
Keywords: computer system of accounting, information technology, basic elements of accounting, databases
Fig.: 2. Bibl.: 8.

Adamyk Oksana V. – Candidate of Sciences (Economics), Associate Professor, Head of the Department, Department of Audit, Revision and Analysis, Ternopil National Economic University (11 Lvіvska Str., Ternopil, 46020, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Adamyk, Oksana V. (2016) “Information Technology in the Computer Systems of Accounting: Issues of Organizing the Data and Data Streams.” Business Inform 10:348–353.

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