Bilaychenko O. Accounting and Control of Transactions with Software

Purpose of Research: scientific grounding of the theoretical statements and development of practical recommendations on improving accounting and control of transactions with software Object of research: accounting system in the part of reflecting transactions with software and their control. Subject of research: theoretical, organizational and methodic grounds of accounting and control of transactions with software. Methods of research: observation, matching, methods of cause and effect relations, theoretical generalization, grouping, comparison, analogy, induction, deduction, dialectical method, abstract and logical methods, system approach. Scientific novelty of the results obtained lies in the theoretical grounding and the solution of a number of issues on improving methods and organization of accounting and control of transactions with software, which have practical significance and are based on the consideration of the specific software features as one of the types of fixed assets. Scientific novelty: for the first time: the place of software in the system of accounting methods has been defined basing on the economic integration of the juridical affirmation of property rights and intellectual property rights on this kind of an asset; organizational and methodic approach to company's accounting for transactions with software has been worked out; the issues have been improved as follows: classification of software for the needs of accounting through the development of the classification matrix, which serves as a basis for working out the system of synthetic accounting for software; methodic approach towards accounting reflection of transactions with writing-off software basing on the consideration of their specific features; theoretical and methodic statements of control over the state and software application taking into consideration its intangible nature; the following issues undergone further development: terminology system in the sphere of information and computer technologies in the part of specifying the following concepts: "software", "computer program", "subroutine", "hardware", and "computer" taking into consideration the sphere of their functioning; system of accounts for accounting reflection of transactions with software; software valuation in accounting on the basis of applying economic valuation methods; theoretical and methodic statements of software inventory. Implementation extent: research results have been implemented into the practice of PLC "Zhytomyr Commercial Center of Public Catering", PLC "Dolphin", PLC "Market Trade", PLC "Scientific-production Company "Metal Construction", PLC "Group of companies "Ridna Marka". Separate research results have been implemented in the educational process of Zhytomyr State Technological University.