DOCUMENTATION AS AN ELEMENT OF THE METHOD OF ACCOUNTING IN THE CONDITIONS OF DIGITALIZATION

Abstract

The essence wich changes caused by digital technologies on accounting documents is considered. The current state was analyzed of legislation on electronic document management, ways of implementing Regulation No. 88 in the context of electronic accounting too. The stability of the document as an information source and certificate of a legally significant fact was confirmed. The features of correcting errors in documents, features of documenting electronic commerce was revealed. The concept of "chain reaction" was introduced as a sequence of documents in the process of processing transactions, among which one key document is selected for accounting.

The ways was proposed.of implementing the provisions of the provisions of Regulation No. 88 in terms of electronic accounting as a regulation as an appendix to the order on the accounting policy of the enterprise. It is noted that documenting transactions and events as a process is not regulated by either IAS / IFRS or European accounting directives or National Standards. Enterprises are guided by the provisions of Article 9 of the Law of Ukraine "On accounting and financial reporting in Ukraine" and special regulations.

To prove the advantages of digitalization, the paperwork was compared on the example of the operation of receiving and sending a parcel (parcel post, letter) at the state enterprise "Ukrposhta" (traditional paper-based document management system) and the private company Novaya Pochta (computerized, partially digitized version). A significant reduction was revealed in the number of documents and indicators of primary accounting, which leads to significant savings in enterprise resources and a positive effect on increasing the profitability of activities.

There is a reform of the documentation system under the influence of e-technologies in the direction of simplification and reduction. This indicates that the element of the method of accounting "documentation" remains valid. There are changing the composition and configuration of documents, the form of presentation, the components of the company's document flow, the order of the accountant's work with them.