Muravskyi V. Methodology and organization of accounting at the computer-communication form

Object is the process of computer-communication technologies using for the collection, processing and transfer of accounting information. The purpose is to improvement of methodological, organizational and applied accounting principles with the positioning of new computer-communication accounting form based on modern technologies of registration and processing of information, electronic communications with internal and external users. Methods are general scientific and empirical: analysis, synthesis, induction, deduction, abstraction, systematization, generalization, review, comparison, historical, logical, systemic, scientific abstraction, algorithmization, process analysis, context analysis, modeling, visualization, comparative analysis. The results are realized through the improvement the methodological, organizational and applied accounting regulations in the context of its computer-communication form, based on modern means of registration and processing of information, electronic communications with internal and external users. The novelty lies in the scientific and theoretical substantiation of the concept of computer-communication accounting form and determination of its methodological, methodological and organizational principles for the purpose of effective management of enterprises in the conditions of development the computer technologies and electronic information communications. Introduced in to the activity of Ternopil Department of the Main Directorate of the State Fiscal Service of Ukraine in the Ternopil region, Ukrainian Association of Certified Accountants and Auditors, LLC «Mykulynetskyi Brovar», PJSC «Ternopilskyi molokozavod», LLC «Pyvovarnia «Opillia», PJSC «Morshynskyi zavod mineralnykh vod «Oskar», LLC «Hefest Zakhidahro», Audit firm «Halychyna-audytservis», Audit firm «UkrZakhidAudyt», Ternopil National Economic University, Lviv Trade and Economic University. The sphere of use is the activity of enterprises and institutions which use modern computer-communication technologies.