Информационна обезпеченост и изисквания към счетоводните документи. Счетоводството в 21. век
Information Security and Requirements to Accounting Documents. Accounting in the 21st Century

Author(s): Angel Petrov
Subject(s): Economy, Accounting - Business Administration, ICT Information and Communications Technologies
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: accounting documents; information; requirements; digitization
Summary/Abstract: Accounting is a field that strictly regulates documentation and compliance with regulations related to document preparation, use, and storage. The main requirements for current accounting reporting and the construction of accounting systems in enterprises regulated in the Accounting Act include accounting information and accounting documents, the applicable accounting base, the compilation and content of financial statements, he preparation of annual activity reports, publicity of the financial statements, the obligations to carry out an independent financial audit and the responsibilities of the managers of the enterprises. The digital transformation in accounting in the 21st century is characterized by integrating digital technologies into the accounting process, which leads to a change in the preparation, storage, and access to accounting documents. Digitization also allows the automation of a large part of the routine activities performed in accounting, which has many advantages in standardizing work procedures, automating the routine daily tasks of accountants, increasing labour productivity, and reducing errors and omissions in preparing and processing accounting documents.

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