Abstract:

Basing on results of the conducted critical estimation of existent accounting principles under computer systems functioning, it is possible to suggest their regrouping into three groups of fundamental presentations. The principle of periodicity in the consequence of that on condition of functioning of computerized accounting system (CAS) the information on financial and economic activity of an enterprise (organization) is available not only within the reporting period but also under the requirement in any interval of time, must be moved from the group of "Principles-conditions" to "Principles-recommendations”. Under conditions of the sustainable CAS functioning in the informational environment of management system the accounting subsystem is getting certain attributes of informational technologies which it is suggested to identify in the certain group of principles of accounting provision

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