Features of automation of accounting of budget institutions of Ukraine

Abstract

Constant changes in the legislation require the accountant to improve the organization of the work process; in particular, it is automation. Automation of the accounting process allows you to save time on the calculation of certain business transactions. The aim of the work is to study the peculiarities of accounting automation in budgetary institutions of Ukraine. Research objectives: to determine the need and main advantages of automation of accounting of budgetary institutions, to identify the main criteria for choosing a program of automation of accounting. The study is based on the application of methods of induction and deduction, analysis, generalization. For budgetary institutions, one of the important stages of automation of accounting is to conduct a proper assessment of the composition and volume of the required document flow, determine the list of documents that should be kept in electronic form, and which in paper. Automated accounting information systems of the budgetary institution should help improve the quality of accounting information, simplify accounting in general, which becomes possible under certain conditions: the right choice of software product; the possibility of improving the software product in case of changes in methodology and methods of accounting, rapid response to changes in legislation; possibility and free access to the renewable database; uniform principle of processing and systematization of primary documents, formation of consolidated documentation, system of internal documentation, etc.; creation of databases for prompt receipt of information in electronic form for accounting, analysis and control of the institution; the possibility of submitting electronic reporting forms.