Using accounting systems based on computer processing of accounting data

Authors

  • O. U. Kogut Казахский национальный университет имени аль-Фараби
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Keywords:

automation, accounting, computer systems, software system, journal entries, accounting records,

Abstract

The article considers the advantages of computer accounting systems: computer processing involves the use of the same commands when performing identical operations of accounting, which virtually eliminates the occurrence of random errors usually inherent in manual processing of accounting data.

References

1 Хорнгрен Ч.Т., Фостер Дж. Бухгалтерский учет: управленческий аспект. – М.: Финансы и статистика, 2011. – 692 с.

2 Шеремет А.Д. Управленческий учет: учебное пособие / под ред. – М.: ИД ФБК ПРЕСС, 2009. – 394 с.

3 Вахрушина М.А. Бухгалтерский управленческий учет: учебник. – М.: Омега-Л, 2009. – 340 с.

4 Апчерч А. Управленческий учет. – М.: Финансы и статистика, 2012. – 406 с.

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How to Cite

Kogut, O. U. (2015). Using accounting systems based on computer processing of accounting data. Journal of Economic Research &Amp; Business Administration, 95(1), 49–54. Retrieved from https://be.kaznu.kz/index.php/math/article/view/306