Accounting for acquiring transactions: a practical aspect

Abstract

Introduction. The introduction of automated tools and digital resources into practical accounting activities, on the one hand, helps to reduce the workload on employees and reduce the number of errors, on the other hand, leads to a number of organizational and methodological problems that require a high-quality solution. One of the most rapidly changing areas is cash accounting, the current agenda for the study of which can be considered the reflection of acquiring transactions in an automated accounting system. The resulting time gaps violate the methodological integrity of accounting records, but can be eliminated through organizational actions taken. Purpose of the study. Identify problematic aspects of accounting for acquiring transactions and formulate ways to solve the identified problems. Methods. The work uses general scientific research methods - induction and comparison, as well as elements of the accounting method - accounts and double entry. Results. The key results of the study are the presented characteristics of time gaps in the accounting of acquiring transactions, illustrated with examples of corresponding records, and also organizational, technical, and accounting solutions to this problem are given. Conclusions. The discovered problems in the automated accounting of acquiring transactions and the developed ways to solve them can serve as the basis for further research on the digitalization of accounting processes.