CC BY
7
Pulatov Kh. O. independent researcher Gulomiddinov J. G.
master
THE ROLE OF ACCOUNTING IN THE DEVELOPMENT OF THE
DIGITAL ECONOMY
Annotation: The article describes the essence, advantages and disadvantages of innovative forms of organization of accounting in the digital economy. The essence of the concept of digital economy and the advantages and disadvantages of the current software used in accounting in foreign countries, cloud technologies are studied.
Keywords: digital economy, software, cloud technologies, accounting.
Introduction: The new version of the Law of the Republic of Uzbekistan "On Accounting", which came into force on April 14, 2016, has become the legal basis for providing reliable and comprehensive economic information and reporting, which is an important part of modern governance.
As a result of reforms aimed at modernizing and diversifying sectors of the economy, radically increasing the role of small business and private entrepreneurship in the economy, and further improving the investment climate, the country is achieving stable growth rates.
Today, the use of advanced information technology in various areas of activity, in particular in accounting, is becoming increasingly important, which is a key component of any facility management system. The development of the digital economy requires the improvement of modern information and telecommunication technologies, which will create new opportunities for accounting. The use of information technology helps to increase the competitiveness of organizations by reducing costs, reducing the impact of the human factor and speeding up work.
Analysis of the literature on the subject. Economic development, population growth, limited resources, the need to use them wisely, and the proliferation of information all contribute to the need to digitize the economy. Today, the "digital economy" is rapidly entering the procurement of consumer goods, consumer services and, in general, in all sectors of the economy, including industry, agriculture, health, education and upbringing. Our foreign scholars on digital economy have also said the following.
Different approaches and definitions of the digital economy9
V. Ivanov The digital economy is a virtual environment that complements our reality
R. Mesheryakov Digital economy is an economic production using digital technologies
A. Kuntsman Digital economy is a modern type of economy characterized by the active use of digital technologies in the production of information and material goods and services, as well as their storage, processing and transmission.
R. K. Asanov The digital economy is based on the production and distribution of electronic products and services through e-commerce: "Businesses specializing in electronic products carry out production processes and remittances, as well as work with and manage customers using Internet technology.
Research methodology: The research process used a systematic approach, abstract-logical thinking, grouping, comparison, factor analysis, sampling.
Analysis and Conclusions: It is well known that today the digital economy also plays an important role in creating added value. Different algorithms, processes and digital information are becoming a key factor in the strategic development of corporate business. Digital non-financial factors determine the competitiveness of banks and affect their efficiency. The development of the world economy and information technology has also laid the foundation for the development of accounting.
In modern society, the main technical tool of information processing technology is a personal computer. In many organizations, accounting is done using special software products designed to conveniently store information, create documents and reports, and analyze accounting information. They allow accountants to manage interconnected accounting departments, and executives can access up-to-date information and make management decisions. Accounting automation significantly simplifies the work of accountants and provides the following advantages over manual processing of information.
:И. А. Гасаншин. «Цифровая экономика» - М.: Горячая линия, 2019. - С. 54-55
Advantages of digitalization of accounting
Quickly process large amounts of data
Exclusion of arithmetic errors
Formation of accounting registers (accounts payable, balance sheets, cash book)
Online communication with regulatory authorities and banks
Immediate exchange of information between management and subordinates, organizational units
Ability to respond quickly to changes in legislation
There are many software products available today for processing accounting data. Criteria on which the accounting program can be evaluated according to the required preferences:
1. Functional completeness.
2. A comprehensive service that includes the timely updating of software products, depending on changes in regulations, reporting forms, accounting rules, etc.
3. Convenience of the system. Particular attention should be paid to the intuitive interface of the program, the ability to quickly launch and independent study of the program.
4. Technical support
5. Supplier professionalism.
6. Ability to work remotely on multiple local networks with a single database at the same time.
7. The main task of automation is to enter data into the system once, so the criteria for program selection are the availability of data exchange and synchronization.
8. Ability to adapt to business development and the introduction of new accounting systems.
9. Information protection.
10. Ability to expand the presented accounting requirements and increase the volume of tasks to be solved.
11. Price of software product.
Today, 1C is a leading company in the delivery of accounting software. The company's product "1C: ACCOUNTING" allows you to adjust the parameters of accounting policy, create primary documents, prepare reports, adjust the catalogs in accordance with the requirements of accounting in organizations, taking into account the specifics of the organization.
Conclusions and Recommendations: In conclusion, digital technologies are very important in creating and maintaining databases in enterprises. Correct and systematic maintenance of accounting records in enterprises and the correct implementation of accounting entries require a lot of precision, and in a broad sense, digital technologies help us to reduce errors and easily correct them, reducing the importance of the workplace and the tool. to increase the efficiency, regular control of operational accounts and reports, accurate calculation of product costs and calculations, ensuring the rapid circulation of financial information and documents, the correctness of accounting and tax reporting and accounting costs; Digital technologies help us a lot in saving.
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