Pashnina A. Development of accounting for enterprises under use of information technologies

The object of research is the process of keeping business enterprises in modern conditions of economic transformation. Subject of investigation - a set of theoretical and methodological foundations and applied approaches to accounting of enterprises using ICT. Theoretical and methodological research results can be applied in practice automation of activity. The paper used general scientific and special methods: abstract logic; analysis and synthesis, induction and deduction; classification and analysis; financial analysis; economics and statistics. scientific novelty of the results is to substantiate the theoretical foundations and development of practical recommendations for improving organizational regulations of accounting in terms of information and computer technology. The scope of use of copyright guidelines are domestic enterprises.