TRANSFORMATION OF RULES OF CONDUCTING ACCOUNTING OF MONEY UNDER THE INFLUENCE OF DIGITAL ECONOMY

Author(s): Gravshina Irina Nikolaevna, Yangaeva Olga Alekseevna

Rubric: Economy

DOI: 10.21777/2587-554X-2018-4-27-33

Release: 2018-4 (27)

Pages: 27-33

Keywords: digital transformation, principles of accounting, cash accounting, online cash desks, cash discipline

Annotation: Transition to digital economy led to changes in approaches and methodology of accounting of money. It causes the relevant necessity of studying of again arisen accounting rules and their correlation with already existing principles. In article the tasks facing a modern registration system are defined, presented the standard and simplified option of accounting of money. Authors considered questions of digital transformation of accounting of money. Need of introduction and order of application of online cash desks is studied, the practical experience of their use is generalized, the existing problems and ways of their decision are designated. The author’s approach to systematization of the principles of accounting of money based on new requirements of the legislation is presented. Consideration of a system of the principles is carried out in a section of two components interconnected among themselves: cash discipline and non-cash payments. This article is directed to formation of the set of rules of conducting accounting of money for prevention of negative consequences and increase in effective management of cash flows of the organization.

Bibliography: Gravshina IR.NI., Yangaeva OL.AL. TRANSFORMATION OF RULES OF CONDUCTING ACCOUNTING OF MONEY UNDER THE INFLUENCE OF DIGITAL ECONOMY // Economics and Management. – 2018. – № 4 (27). – С. 27-33. doi: 10.21777/2587-554X-2018-4-27-33