This thesis is devoted to directions of accounting development of functional tourist entities within the context of information economy, focused on customer value as well as harmonization with managerial requirements. Priority tasks of accounting in tourism have been examined, and they are the following: increasing the level of global aspects of accounting; integration of state-of-the-art IT solutions into accounting process; creation of information database for assessment of specific contribution of each product into the general business profitability; increase in speed of adaptive response of accounting systems to market entry of pioneer products; refocusing of accounting priorities onto meeting the information requirements of tourism concerning sales activity; centralization of accounting functionality with due account for the intercompany cooperation, including clasterization. Industry-specific characteristics of accounting in the sphere of tourism have been theoretically justified by means of pointing out basic characteristics of the service and special properties of tourism product in order to accentualize the follow-up study within the priority accounting spheres of tourist activity entities and apply a systematic approach. It has been established that the presence of direct information connection "EIST - environment" in terms of state regulation, level of technological development, ecological state of tourist destination as well as the presence of information feedback "environment - EIST" in terms of ecological impact, development of multiplier effect, cultural exchange and basic elements (i.e. tourism industry, market of tourist products and a tourist) underlie cybernetic approach to the understanding of tourism as s systemic phenomenon. In terms of accounting, communication system consists of accounting system, transmitting medium, recipient of information, information inquiries, accounting and information data flow, and problem field. It has been established that based upon conceptual frameworks of information economy, accounting system functioning involves a set of filters that can modify information messages from various sources by means of creating resistance to the information flow within the specified subject area of economic environment. The following three types of filters have been specified: the first one refines information in accordance with predetermined criteria; the second one consumes part of the information which has been filtered by the first filter type; the third one converts the information which has been filtered by the two previous filters. When moving from the source to the recipient, the information may turn aside from the direction of its movement, provided there were ideal accounting system and homogeneous environment of its transmission. Aiming to optimize the process of prime cost accumulation, improve the cost system and assure the accuracy of cost calculation per tourist product, the following methods of cost accounting have been pointed out: "apart inclusive" system - costs for the acquisition of meal service rights are treated as a separate item of tourist product cost accounting; "inside inclusive" system - costs for the acquisition of meal service rights are included into the cost of accommodation and aren't treated as an unbundled service; "optional" system - costs for the acquisition of meal service rights are included into optional excursions and not into the cost of accommodation, forming an additional tourist product; "exclusive" system - costs for the acquisition of meal service rights form the prime product. The following categories of tourist enterprise expenditures have been singled out: endogenous, basic exogenous, related to resources, infrastructural, expenditures for the creation of additional services depending on who is the source of cost information generation. Such a division provides a solution to the cost accounting problem through the transformation of nomenclature of expense items, an accounting object of which, eventually, is a tourist product. It has been established that attributes determining causality of agency agreement regarding accounting consequences are the following: scope of the agreement, legal obligations of the parties, claims and reclamations, liability of the parties, privileges of the parties, calculation relations, procedure for reservation, and force majeure. Within the framework of tourist enterprise accounting model of product sale, which is based on the correlation of accounting records with stages of sales cycle, reliability of information file about earned income of the enterprise is ensured.
