ИНСТРУМЕНТАРИЙ БУХГАЛТЕРСКОГО УЧЕТА В ЦИФРОВОЙ ЭКОНОМИКЕ И ЕГО ГАРМОНИЗАЦИЯ

Abstract

The paper examines the issues of using accounting tools necessary to systematize information on the performance of economic entities of various groups: commercial organizations of the real sector; non-profit organizations of the real and public sectors; organizations of the budgetary sphere; taking into account the possibility of its harmonization in order to bring together the methodology of national accounting for external and internal control of the reliability of information. The characteristics of the main accounting tools are given, taking into account the content of the requirements of modern legal regulation. The methodological basis of the work was general scientific principles and research methods: analysis and synthesis, logical linking, systematization. The author’s position on the issue of harmonization of accounting tools for economic entities of various groups in relation to accounts and accounting registers is presented. The proposed structure of the accounting account is based on the structure of the budget accounting account, since its structure is more suitable for detailing information that can be used for management purposes, which is especially important in modern conditions. Accounting registers can be harmonized based on those used in the public sector. Transaction journals group information in a chronological and systematic manner based on the source document, indicating its number and date, which is preferable from the point of view of internal control. For commercial organizations, they can also be generated in an accounting program. The need to harmonize accounting tools is due to the fact that federal standards for the commercial sector and the public sector implement the same principles of accounting and reporting. Conceptual approaches to accounting are disclosed in the Law «On Accounting», establishing the same accounting rules for the same objects of accounting supervision. The proposed author’s approach to the harmonization of accounting tools for various groups of economic entities, and its use to reflect information about accounting objects, can be implemented in the process of improving legal regulation in order to control the activities of commercial organizations, especially those that receive funding from state budget. The main results obtained by the author make it possible to standardize information processing algorithms in the digital environment.