IMPACT OF INFORMATION TECHNOLOGY DEVELOPMENT ON METHODOLOGY OF SMALL ENTERPRISES ACCOUNTING-Reference-Cited by-同舟云学术

IMPACT OF INFORMATION TECHNOLOGY DEVELOPMENT ON METHODOLOGY OF SMALL ENTERPRISES ACCOUNTING

Published:2018-01-11 Issue:3 Volume:12 Page:129-132
ISSN:2073-0462
Container-title:Vestnik of Kazan State Agrarian University
language:en
Short-container-title:

Author:

Фахретдинова Эльвира¹,Fakhretdinova Elvira²,Клычова Гузалия¹,Klychova Guzaliya²

Affiliation:

1. Казанский государственный аграрный университет

2. Kazan State Agrarian University

Abstract

At the present stage, the efficiency of enterprise development is largely determined by the level of information technologies use in the business. The use of computer-aided information processing also affects the methodology of accounting, dictates the need to use an electronic document (created with the help of computer-aided information processing and signed by an electronic signature), electronic document flow (electronic creation, transfer and archiving of documents on the computer in the form of file of the appropriate format, as well as control over their implementation and protection from unauthorized access), forms of accounting.

Publisher

Infra-M Academic Publishing House

Reference10 articles.

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