CC BY
7
СОВРЕМЕННЫЕ НАУКИ И ОБРАЗОВАНИЕ
Madiyarova M. assistant teacher Tashkent State University of Economics
DIGITIZATION TECHNOLOGIES IN ACCOUNTING
Abstract. The article is about the role and importance of accounting automation in the digital economy today, about the presentations and planned projects on this digital economy. Programs automating the accounting of the digital economy and their methods of operation.
Digital economy accounting automation programs and their working methods and its dependence on ICT. According to the conclusion of the article, the contribution of the digital economy to accounting.
CCS CONCEPTS Digital Economy International Ratings Telecommunications
Key words: ICT, Digital economy, Automated Programs, Investment, Connection, Accounting financial accounting, accounting documents.
1 Introduction
Changes in the management of the economy, the transition to market relations have a great impact on the organization and conduct of accounting. The transition to international accounting systems is underway, which requires the development of new forms of its methodology. The traditional forms of outsourcing the accounting information system and its computer development have undergone major changes. An accountant is required to know the objective assessments of the company's financial situation, master the methods of financial analysis, know how to work with securities, justify investments of funds in market conditions, etc.
Accounting information systems traditionally include the following sets of tasks: accounting for fixed assets, accounting for material assets, accounting for labor and wages (salary), accounting for finished products, accounting for financial operations, accounting for production costs, making accounts and reports.
Organization of automated workplaces on the basis of personal computers, creation of local computing networks in enterprises, organization of information base and formation of a complex of economic tasks put forward new requirements. The possibilities of creating a system of distributed databases, exchanging information between different users, and automatically creating initial documents on a computer have appeared.
Accounting systems have complex internal and external relationships.
Informational interaction of some functions, complexes and sections of internal communication accounting.
External relations - reflect cooperation with other departments of management and external organizations that perform their own tasks.
Organization of the solution of accounting tasks on the basis of AATs: it is a set of operations starting from the preparation of primary accounting documents and ending with the preparation of the final financial report.
In the context of the digital economy, which is brought to your attention,use of innovative technologies and management of various systems. This study guide is dedicated to issues and problems at the moment which is developing rapidly and is causing a lot of noise digital economy and innovative technologies that are part of it and describes its infrastructure in detail. It was the basis of modern ecommerce and digital economy issues related to the problems, the mechanism of transition to the digital economy, about several effective business models of ecommerce and e-business a lot of valuable information is provided. After that, the digital economy and e-commerce is rapidly developing at the present time. How many main types, including cloud technologies, financial technologies, Internet of things, artificial intelligence, digital currencies, virtual reality and their main features are described in detail. Various about the ICO mechanism used to attract investments to projects concepts and its essence, effective organization of ecommerce modern methods and tools as well as existing platforms and shells it is clearly shown to many. It is at the end of the tutorial A complete glossary is provided to understand the terms used with the help of which you can understand, understand and study this field more deeply will be. This study guide is a bachelor's and master's degree in higher education. It is recommended for students studying in the fields of digital economy, carrying out research and development works in the field of e-commerce and e-business to the growing academic staff and banking and finance employees and digital
everyone interested in innovations in the field of economy and e-commerce intended for use by business entities.
2 Literature Review
Accounting has gradually changed and improved in the process of historical development. Development of society new types of hi sob registers at each new stage different histories and methods of recording that have arisen and are applied to them. of Technical Information the use of one or another method occurs in this situation reflect the features of the registration procedure in the incoming account emergence of various forms of accounting accounting caused to be. Since the beginning of accounting During this period, very significant changes took place in its forms it has been. Currently, in enterprises of the Republic of Uzbekistan, basically four forms of accounting: simplified, memorial order. log-order and automated forms based on electronic calculators are used. Today, the trend of automation and modernization implemented in various industry systems has not bypassed the accounting system. Because everyone Organizations practice
business processes, including accounting need to automate their work. In the current stage of development in economic practice accounting using computer technology paving the way for the rapid development of the automated form gave Computers store large amounts of information able to store. This modern form of accounting The most basic application of accounting today function of obtaining information quickly and efficiently creates an opportunity. Creating an automated information system of accounting is a very complex research-search is project work. Accounting is unique there are many aspects. Lots of documents, large memory and transfer to use technical means with better characteristics requires. Each accountant is suitable for his company to choose a program that automates accounting accounts is correct. One of such software package is our national product "Electronic help to the accountant" [2] Automation of accounting -improvement of accounting activities, improvement of control of financial and economic activities of the enterprise, enterprise management achieving efficiency is a radical improvement of enterprise activity. The software is put into the modern accounting automation software conforming to all criteria, National Accounting Standard No. 21 "Plan of accounting accounts of financial and economic activities of economic entities and meets the requirements of the Instruction on its use.
Priority projects for further development of electronic government in 2020-
2022 list.
№ Name of the organization and projects Numb er of projec t Implementation mechanism Implementatio n period Source of funding
Total: 104
I.Ministries
1 Ministry of Economic Development and Poverty Reduction 2
1. 1 Introduction of an integrated information system for the collection and processing of data from state bodies for the analysis and future forecasting of the socioeconomic development of the country. 1. Development and approval of project-technical documents in the established order. July - September 2 020
2. Conducting tender (competition) sales for the development of an integrated information system. October-November 2 020
3. Creation of an integrated information system and trial operation.
4.
Implementing the integrated information system and organizing its use in offices.
December 2020
- June 2021
July -
September 2 021
Funds allocated from the state budget and funds outside the budget
1. 2
Implementation of the integrated "Entrepreneur "1. Development information system designed to receive and of p roject-process documents for receiving financial technical assistance at the expense of the state fund for the support of entrepreneurial activity.
2020-yil
juny
iedoc the ofa inf(
sys' em.
2.
fun
int
fin
ins
con
(co
id
exe
uments for creation
Grants from interna tional financial institutions
rmation
o attract ds from ernational ancial
titutions and duct tenders mpetition) to Y project cutors.
July-
August 2020
-&-mformation system development and trial operation.
September
December
2020
2. Ministry of Finance 6
2. 1 Development of a web portal with information on the state target programs the construction of affordable housing, th price, number and location of the construction of private and multi-storey housing. or e 1. Development and approval of project-technical documents. JuneAugust 2020 Funds allocated from the state budget and funds outside the budget
2. Conducting tender (tender) sales for the development of the web portal. September -December 20 20
3. Development and launch of the web portal. 2021-year January — March
Source: https://lex.uz/uz/
Rating assessment of the state of digital transformation in state bodies, business associations and local executive authorities
Steps Events Deadlines Responsible bodies
Stage 1 Structural units responsible for information technologies collect official statistical and analytical data and enter them into the NIS.UZ-information system Until the 15th of the month following the end of the reporting period State bodies and business associations, local executive authorities
Stage 2 Data entered into the NIS.UZ-information system to be submitted to the Ministry of Information Technologies for analysis and rating evaluation and generalization Until the 25th of the month following the end of the reporting period Ministry of Information Technology, Information and Mass Communications Agency, State Statistics Committee, Ministry of justice, "Cyber Security Center" DUK
Stage 3 Summarizing the results of the rating assessment of the effectiveness of the introduction and development of information and communication technologies in state bodies and business associations, local executive authorities, forming a rating Until the 30th of the month following the end of the reporting period Ministry of Information Technology
Step 4 Submission of rating results and analytical results to the Cabinet of Ministers Until the 30th of the month following the end of the reporting period Ministry of Information Technology
Source: https://lex. uz/
To carry out a rating assessment of the level of digital development of the
regions
SCHEME
Steps Events
Stage 1 Entering statistical and
analytical data on the level of digital development of regions into the NIS.UZ-information system
Stage 2
Stage 3 Submission of rating results and analytical results to the Cabinet of Ministers
Deadlines Responsible bodies
Until the 15th of the month following the end of the reporting period Ministry of Information Technology, Ministry of Public Education, State Statistics Committee, State Tax Committee, "Hududgaztaminot" JSC, JSC "Territory Electric Networks".
Until the 25th of the month following the end of the reporting period Ministry of Information Technology
Until the 30th of the month following the end of the reporting period Ministry of Information Technology
To carry out a rating assessment based on the information entered into the NIS.UZ-information system and to form a rating based on the results of the rating assessment of the regions
Source: https://lex. uz/
3 Development of digital economy
Blockchain is one of the programs currently developing in large enterprises of Uzbekistan.
The first blockchain pilot project was implemented in Uzbekistan. This was reported to Spot by the press service of the National Project Management Agency. At the beginning of October, the Digital Trust Fund for the Development of the Digital Economy and the Russian Blockchain Industrial Alliance signed a memorandum of cooperation, and on November 12, the first pilot implementation of the blockchain in Uzbekistan took place. In particular, the blockchain was included in the automated registration system for the State Unitary Enterprise
(SUE) "State Center for Examination and Standardization of Medicines, Medical Equipment and Medical Equipment". Thus, this object will be protected from any data manipulation. All information is collected and forms a constantly improved database. A block cannot be deleted or replaced from this database, it is unlimited
- an unlimited number of transactions can be recorded. This is one of the key features of digital trust-based technologies.
"We started with the simplest thing - incorporating blockchain into drug data. Blockchain makes all actions in this database transparent, while increasing the level of trust in the state quality control system of pharmaceutical products," says the technology specialist of the Digital Trust Development Support Fund. Investment director Bobir Akilkhanov.
"Blockchain opens up new opportunities in medicine. First of all, it is the integration of important data into a single reliable storage. The data is available for all institutions, doctors, providers, patients," says Alexander Doronin, Chief Executive Officer of the Blockchain Industrial Alliance. 4.Conclusion
In conclusion, the development of the digital economy has become important for us, and at the same time, it is also important for the development of the economy and technology of Uzbekistan. Changes in technology have led to changes in accounting, which
forming a model of basic concepts of scientists and practitioners, development of legislation, regulatory documents, in the new digital economy requires the development of accounting guidelines and rules. Automation of accounting calculations in many large enterprises in Uzbekistan makes a great contribution to the development of our Republic.
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