ФОРМИ БУХГАЛТЕРСЬКОГО ОБЛІКУ: РЕТРОСПЕКТИВА ТА СУЧАСНІСТЬ

Abstract

The category of the form of accounting belongs to fundamental account-ing categories. It has multiple interpretations. The base of those interpretations is the order of making records, while forms of accounting are divided in accordance with the type of means that is used for maintaining accounting. However, the most of approaches of the forms of accounting category definitions are based on an assumption that the type of the form of accounting is defined above all by the systems of registers. This assumption is correct only on a certain step of the forms of accounting evolution. Therefore, the definition where the form of accounting is analyzed as an algorithm of information processing from the moment of its receiving until filing reports is the most reasonable. This approach gives us the possibility to identify any form of accounting both retrospectively and perceptively. The forms of accounting evolution retrospective analysis had been made, the current state of their appliance and perspectives of their development had been researched. On the basis of statistical data, a remark had been made that transition to the new form of accounting had been realized and realizes now in stages and in an uneven manner. A conclusion had been proved that the evolution of the forms of accounting is closely bounded to humankind's evolution. The evolution of the forms of accounting depending on the means that are using for its realization takes place basing on humankind's achievements that are not directly connected to accounting. The innovation changes in the forms of accounting as of its order of making records happen after that. Therefore, the evolution of the forms of accounting depending on the types of accounting means, and the order of making records is characterized by a certain cycle. The current period of the evolution of the forms of accounting is characterized by the changes of the form depending on the order of making records. Those changes could take place on the basis of blockchain technology. The application of the blockchain technology could help to correct flaws common to the forms of accounting that are used by business entities today.