Preview

Bulletin of the Khalel Dosmukhamedov Atyrau University

Advanced search

FEATURES OF DEVELOPMENT OF ONLINE ACCOUNTING SERVICE INFRASTRUCTURE IN KAZAKHSTAN

https://doi.org/10.47649/vau.2021.v62.i3.08

Abstract

The purpose of the research is to reveal the change in the accounting function in the economic system during the period of digitalization. Identification of the most relevant areas for improving the quality of accounting activities and development of a competence model for training specialists in the field of modern accounting.
The main goal of forming a system of indicators in the field of accounting and proper organization of this process is to provide information to external users and business managers. Information support refers to an element of the management system. Through accumulation of the information systems for effective management it is possible to properly resolve the existing misunderstandings and contradictions.
The Internet accounts department - the automated online service for SP and limited liability partnership allowing to make out bills, acts, consignment notes, to count salary and to send reports to supervisory authorities.
Not always the organization has a need to use services of the accountant. At the same time without this permanent member of staff it is difficult to run business of the enterprise.
There is a solution, it is possible to use Internet accounts department. The Internet accounts department opens before consumers new opportunities, it not only an opportunity to keep primary accounting documentation in the automatic mode, but also to send the reporting to specialists in outsourcing. The online accountant will become the assistant who will be able to perform the majority of operations of accounting character by means of the special program which is constantly updated.

About the Authors

S. Aldeshova
NLC «Kh.Dosmukhamedov AU»
Kazakhstan

Samal Aldeshova, master economics sciences, senior teacher of Finance and Accounting

060000, Atyrau, Student Ave., 212



E. Adiyetova
NLC «Kh.Dosmukhamedov AU»
Kazakhstan

Elmira Adiyetova, candidate economics sciences, assoc. profes. Departments Finance and accounting

060000, Atyrau, Student Ave., 212



M. Dariskaliyeva
NLC «Kh.Dosmukhamedov AU»
Kazakhstan

Maira Dariskaliyeva, master economics sciences, senior teacher of Finance and Accounting

060000, Atyrau, Student Ave., 212



References

1. Nurseitov E.O. Nasionälnyi buhgalterski uchet i MSFO. Uchebnoe posobie- g.Almaty, «LEM», 2010, -571s.

2. Nazarova V.L., Japbarhanova M.S. «Buhgalterlık esep» Oqulyq., Almaty. Almatykıtap baspasy, 2012. B. 301.

3. Utepkalieva K.M., Kujaniazova J.O. Sistema vnutrennogo kontrolä i upravlenia riskami v komercheskom banke // Vestnik Atyrauskogo gosudarstvennogo universiteta im. Kh.Dosmuhamedova, №1(40) mart, 2016.-S.206-211.

4. Karpova T.P. Napravlenia razvitia buhgalterskogo ucheta v sifrovoi ekonomike / T.P. Karpova // İzvestia Sankt-Peterburgskogo Gosudarstvennogo Ekonomicheskogo Universiteta. - 2018. - №3. - S. 52-57.

5. Davydova O.A. Problemy i puti soverşenstvovania buhgalterskogo ucheta v sifrovoi ekonomike. Ekonomika i upravlenie. 2019; №4, S. 70-76

6. Pätov M.L. Buhgalterskaia ochetnöst i novye tehnologii // Jurnal Buhgalterski uchet, №3, 2018 g., s. 82-91

7. https://mybuh.kz/ İnternet buhgalteria MyBuh.kz - onlain buhgalteria dlä vaşego biznesa


Review

For citations:


Aldeshova S., Adiyetova E., Dariskaliyeva M. FEATURES OF DEVELOPMENT OF ONLINE ACCOUNTING SERVICE INFRASTRUCTURE IN KAZAKHSTAN. Bulletin of the Khalel Dosmukhamedov Atyrau University. 2021;62(3):69-75. (In Kazakh) https://doi.org/10.47649/vau.2021.v62.i3.08

Views: 299


Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 License.


ISSN 2077-0197 (Print)
ISSN 2790-332X (Online)