MODELLING OF THE ACCOUTING SYSTEM – A TOOL OF RATIONALIZING RECEIVING AND PROCESSING OF ECONOMIC INFORMATION
VIKTOR HADZHIKOTEV
Abstract
At the present stage of economic development, requirements to improve the mechanisms and methods of management increase. Special role in solving this problem has the accounting, which is one of the most effective levers to control the economy in a market economy. Despite the widespread automation of accounting work, the presence of various specialized computer programs for accounting information processing, accounting subsystem continues to be insufficiently efficient, labor-intensive and time-consuming. Basic requirements for the accounting system are its functioning and development to satisfy requirements set to it. The activity of design of economic systems is connected to deepened study of the correlations between unique methodology and effectiveness of the unified information systems.
Key words
Economic Information, Accounting, Financial Statements, Standardization, Modeling
References
Ифур, К. Стандартизация и сертификация. Учебно пособие. ЕБЗТМСПС, 2008
Стоянов, Ст. Счетоводството в България като наука и образование Юбилейна международна научнопрактическа конференция на тема „Счетоводството - наука, практика, независимост”, 20 април 2010 г. София, УИ Стопанство, 2011
Cerne, K. Influential Factors of Country’s Accounting System Development, 2009
Choi, F., Meek, G. International Accounting. Sixth Edition. New Jersey, USA, Pearson Prentice Hall, 2008
Greg, N., Gregoriou, M. International Accounting. Standards, Regulations and Reporting. Elsevier, 2006
Международна организация по стандартизация - http://www.iso.org/
Институт на дипломираните експерт-счетоводители в България - http://www.ides.bg/
Full Text: PDF (Bulgarian)
