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The Place and Role of the Working Chart of Accounts in the Company’s Information System
Laichuk S. M.

Laichuk, Svitlana M. (2019) “The Place and Role of the Working Chart of Accounts in the Company’s Information System.” Business Inform 9:205–210.
https://doi.org/10.32983/2222-4459-2019-9-205-210

Section: Accounting and Auditing

UDC 657.4.01

Abstract:
The article is aimed at defining the place and role of the working chart of accounts in the company’s information system, as well as allocating problematic issues related to the process of developing and implementing a working chart of accounts by domestic enterprises. The normative legal documents on regulation of the list of accounting records, which can be used by enterprises, organizations and institutions, are considered. The emphasis is placed on adapting the legal requirements to the company’s practice and its industry features in the formation of a working chart of accounts. The problem, which is allocated, lays in the designing of the enterprise’s information system when building a working chart of accounts in terms of determining its volume. The possibility of small business entities choosing to apply a common or simplified chart of accounts is emphasized. It is concluded that the model of the working chart of accounts of budgetary institutions requires some preparatory work at the level of the central regulatory body - the Ministry of Finance of Ukraine. Prospect for further research is the continuation of theoretical research on the technical component of the accountance of domestic enterprises.

Keywords: accounting, accounting record, chart of accounts, working chart of accounts, information system.

Fig.: 1. Bibl.: 8.

Laichuk Svitlana M. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Information Systems in Management and Accounting, Zhytomyr Polytechnic State University (103 Chudnivska Str., Zhytomyr, 10005, Ukraine)
Email: [email protected]

List of references in article

Bezverkhyi, K. V., and Hnylytska, L. V. “Rozrobka robochoho planu rakhunkiv bukhhalterskoho obliku z metoiu harmonizatsii informatsiinoho zabezpechennia ekonomichnoi bezpeky subiektiv mizhnarodnoho ekonomichnoho seredovyshcha“ [Development of a work plan of accounting accounts for the purpose of harmonization of information security of economic security of subjects of the international economic environment]. Rehionalna biznes-ekonomika ta upravlinnia, no. 1 (2015): 136-145.
Bilous, O. S. “Zahalni zasady rozrobky robochoho planu rakhunkiv biudzhetnykh ustanov“ [General principles for developing a work plan for the accounts of budgetary institutions]. https://dspace.uzhnu.edu.ua/jspui/bitstream/lib/18956/1/Білоус/%20О.С..PDF
Borymska, K. P. “Poriadok pobudovy robochoho planu rakhunkiv yak elementa oblikovoi polityky pidpryiemstva“ [The order of construction of the work plan of accounts as an element of accounting policy of the enterprise]. Naukovi pratsi Kirovohradskoho natsionalnoho tekhnichnoho universytetu. Seriia «Ekonomichni nauky», vol. І, no. 18 (2010): 298-305.
[Legal Act of Ukraine] (2019). https://zakon.rada.gov.ua/laws/show/z0685-19
Sviridova, A. P., and Yeremenko, V. A. “Inzhiniringovyy strukturirovannyy plan schetov kak informatsionnaya baza“ [Engineering structured chart of accounts as an information base]. http://www.vectoreconomy.ru/images/publications/2016/6/Accounting/Sviridova_Eremenko.pdf
Svirko, S. V., Dykyi, A. P., and Samchyk, M. Yu. “Pervynna orhanizatsiia bukhhalterskoho obliku v biudzhetnykh ustanovakh Ukrainy: rozrobka robochoho planu rakhunkiv“ [Primary organization of accounting in budgetary institutions of Ukraine: development of a work plan of accounts]. Visnyk ZhDTU. Seriia «Ekonomichni nauky», no. 1 (2017): 53-65.
Skrypnyk, N. V. “Plan rakhunkiv yak komponent oblikovoi polityky na pidpryiemstvakh maloho ta serednyoho biznesu: tendentsii v Ukraini i za kordonom“ [The account plan as a component of accounting policy in small and medium-sized enterprises: trends in Ukraine and abroad]. Naukovyi ohliad, no. 2 (2014): 74-80.
Stepova, T. H. “Plan rakhunkiv u konteksti reformuvannia systemy obliku v Ukraini“ [A plan of accounts in the context of reforming the accounting system in Ukraine]. Hlobalni ta natsionalni problemy ekonomiky. 2017. http://global-national.in.ua/archive/18-2017/109.pdf

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