Kostianyk N. Inventory accounting in the environment of information network technologies: organization and methodology

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0413U002079

Applicant for

Specialization

  • 08.00.09 - Бухгалтерський облік, аналіз та аудит (за видами економічної діяльності)

30-03-2013

Specialized Academic Board

К 35.840.03

Essay

Object: Inventory and the current system of accounting in the use of information network technology data. Objective: consists in development of scientifically reasonable recommendations from the improvement of methodology and organization of inventory accounting in the conditions the use of modern network technologies. Methods: dialectical, inductions, deductions; logical to the analysis; structural approach; historical approach is for the analysis of institutional aspects of methodology of inventory accounting; modeling; abstractly logical; causal connections. It is offered it is distinguished and considered as elements of providing of accounting process adjustment mechanisms of the information system of computer records, service tools and software; it is improved – accounting for operations with discounts, operations to return goods and operations to the claims to supplier of goods, elements of accounting policies about inventory accounting and development of relevant documents on its application to commercial enterprises which uses information network technology. Scope of usage: trading enterprises.

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