https://oldena.lpnu.ua/handle/ntb/45123| Title: | Methodology of construction accounting nomenclature codes of non-automatic informational base of computer accounting system |
| Authors: | Shkvir, V. Borshchuk, I. |
| Affiliation: | Lviv Polytechnic National University |
| Bibliographic description (Ukraine): | Shkvir V. Methodology of construction accounting nomenclature codes of non-automatic informational base of computer accounting system / V. Shkvir, I. Borshchuk // Economics, Entrepreneurship, Management. — Lviv : Lviv Politechnic Publishing House — Vol 5. — No 2. — P. 51–58. |
| Bibliographic description (International): | Shkvir V. Methodology of construction accounting nomenclature codes of non-automatic informational base of computer accounting system / V. Shkvir, I. Borshchuk // Economics, Entrepreneurship, Management. — Lviv : Lviv Politechnic Publishing House — Vol 5. — No 2. — P. 51–58. |
| Is part of: | Economics, Entrepreneurship, Management, 2 (5) |
| Conference/Event: | 2018 |
| Journal/Collection: | Economics, Entrepreneurship, Management |
| Issue: | 2 |
| Volume: | 5 |
| Issue Date: | 26-Feb-2018 |
| Publisher: | Lviv Politechnic Publishing House |
| Place of the edition/event: | Lviv |
| UDC: | 657.631 |
| Keywords: | computer information accounting system information support non-authomatic information base machine information base classification and encoding of information |
| Number of pages: | 8 |
| Page range: | 51-58 |
| Start page: | 51 |
| End page: | 58 |
| Abstract: | The basic approaches for creation a computer accounting informational system (KIS-BO) have been determined and the theoretical aspects of designing non-automatic information base (IB) have been found out. The main emphasis is on such a component of ectopic IB, as the codes of accounting nomenclature, because the further effective exploitation of KIS-BO depends on their rational construction. It is shown that classification and encoding is an undivided creation and operation element of the computer informational base. The aim of classification and encoding is to order and coordinate various objects, concepts, properties or other elements of information. The employment of codes can significantly reduce the amount of information and the complexity of its processing at all stages of the technological process of automated data processing. The method of designing codes of accounting nomenclature is proposed and an example of this implementation is given. |
| URI: | https://ena.lpnu.ua/handle/ntb/45123 |
| Copyright owner: | © Національний університет „Львівська політехніка“, 2018 |
| URL for reference material: | https://doi.org/10.23939/eem2015.02.02 |
| References (Ukraine): | 1. Zavgorodniy, V. P. (1998). Avtomatyzatsiia bukhhalterskoho obliku, kontroliu, analyzu ta audytu. [Automation of accounting, control, analysis and audit]. Kyiv: ASK (Economics, Finance, Law). 2. Benko, M. M. (2010). Informatsiini systemy i tekhnolohii v bukhhalterskomu obliku [Information systems and technologies in accounting]. Kyiv: Kyiv. nats auction. – econ. Unt. 3. Ivakhnenkov, S. V. (2010). Informatsiini tekhnolohii audytu ta vnutrishnohospodarskoho kontroliu v konteksti svitovoi informatsii [Information technology of audit and internal control in the context of world information. Zhytomyr: PE “Ruta”] 4. Ivakhnenkov, S. V. (2005). Kompiuternyi audyt: kontrolni metodyky i tekhnolohii [Computer audit: control techniques and technologies]. K : Knowledge 5. Pikulina, N. Yu. & Shilo, L. A. (2013). Trends in the development of information technologies used in accounting, auditing and internal control. Problemy ekonomiky transport. [Problems of Transport Economics],6, 68-75. [in Ukrainian]. 6. Polishchuk, O. M. (2014). Peculiarities of application of computer technologies for automation of accounting on enterprises. Ekonomichni nauky. Seriia “Oblik i finansy”. [Economic sciences. The series “Accounting and Finance”],11 (41), part 2, 287–292. [in Ukrainian]. 7. Ivakhnenkov, S. V. (2013). Informatsiini tekhnolohii v orhanizatsii bukhhalterskoho obliku ta audytu [Information technology in the organization of accounting and auditin]. Kyiv: Znannia-Pres [in Ukrainian]. 8. Susidenko, V. T. (2016). Informatsiini systemy i tekhnolohii [Information systems and technologies]. Kyiv: Tsentr uchbovoi literatury. [in Ukrainian]. 9. Shuremov, E. L., Umnov, E. A., & Voropaev, T. V. (2001). Avtomatizirovannye infolrmacionnye sistemy buhgalterskogo ucheta, analiza, audita. [Automated informational accounting systems, analysis, audit]. SPb: Perspektyva. [in Russian]. 10. Shvvir, V. D., Zagorodniy, A. G. & Vysochan, O. S. (2017). Informatsiini systemy i tekhnolohii v obliku ta audyti [Information systems and technologies in accounting and auditing: textbook].(4thed.,rev). Lviv: Lviv Polytechnic Publishing House. [in Ukrainian]. 11. Lemishovska, O. (2015). Metodical bases of fundamental works on accounting by comparative aspect. Economics, Entrepreneurship, Management, 2 (2), 27–32. https://doi.org/10.23939/eem2015.02.02. |
| References (International): | 1. Zavgorodniy, V. P. (1998). Avtomatyzatsiia bukhhalterskoho obliku, kontroliu, analyzu ta audytu. [Automation of accounting, control, analysis and audit]. Kyiv: ASK (Economics, Finance, Law). 2. Benko, M. M. (2010). Informatsiini systemy i tekhnolohii v bukhhalterskomu obliku [Information systems and technologies in accounting]. Kyiv: Kyiv. nats auction, econ. Unt. 3. Ivakhnenkov, S. V. (2010). Informatsiini tekhnolohii audytu ta vnutrishnohospodarskoho kontroliu v konteksti svitovoi informatsii [Information technology of audit and internal control in the context of world information. Zhytomyr: PE "Ruta"] 4. Ivakhnenkov, S. V. (2005). Kompiuternyi audyt: kontrolni metodyky i tekhnolohii [Computer audit: control techniques and technologies]. K : Knowledge 5. Pikulina, N. Yu. & Shilo, L. A. (2013). Trends in the development of information technologies used in accounting, auditing and internal control. Problemy ekonomiky transport. [Problems of Transport Economics],6, 68-75. [in Ukrainian]. 6. Polishchuk, O. M. (2014). Peculiarities of application of computer technologies for automation of accounting on enterprises. Ekonomichni nauky. Seriia "Oblik i finansy". [Economic sciences. The series "Accounting and Finance"],11 (41), part 2, 287–292. [in Ukrainian]. 7. Ivakhnenkov, S. V. (2013). Informatsiini tekhnolohii v orhanizatsii bukhhalterskoho obliku ta audytu [Information technology in the organization of accounting and auditin]. Kyiv: Znannia-Pres [in Ukrainian]. 8. Susidenko, V. T. (2016). Informatsiini systemy i tekhnolohii [Information systems and technologies]. Kyiv: Tsentr uchbovoi literatury. [in Ukrainian]. 9. Shuremov, E. L., Umnov, E. A., & Voropaev, T. V. (2001). Avtomatizirovannye infolrmacionnye sistemy buhgalterskogo ucheta, analiza, audita. [Automated informational accounting systems, analysis, audit]. SPb: Perspektyva. [in Russian]. 10. Shvvir, V. D., Zagorodniy, A. G. & Vysochan, O. S. (2017). Informatsiini systemy i tekhnolohii v obliku ta audyti [Information systems and technologies in accounting and auditing: textbook].(4thed.,rev). Lviv: Lviv Polytechnic Publishing House. [in Ukrainian]. 11. Lemishovska, O. (2015). Metodical bases of fundamental works on accounting by comparative aspect. Economics, Entrepreneurship, Management, 2 (2), 27–32. https://doi.org/10.23939/eem2015.02.02. |
| Content type: | Article |
| Appears in Collections: | Economics, Entrepreneurship, Management. – 2018. – Vol. 5, No. 2 |
| File | Description | Size | Format | |
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| v5n2_Shkvir_V-Methodology_of_construction_51-58.pdf | 180.91 kB | Adobe PDF | View/Open | |
| v5n2_Shkvir_V-Methodology_of_construction_51-58__COVER.png | 454.62 kB | image/png | View/Open |
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