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International Accounting
 

Modern problems of development of the integrated registration system of the commercial organizations

Vol. 14, Iss. 35, SEPTEMBER 2011

Available online: 22 September 2011

Subject Heading: Account problems

JEL Classification: 

Solonenko А.А. Associate professor of economic sciences, department of accounting, analysis and audit, Astrakhan state technical university
ansolonenko@ya.ru

The article discusses an integrated accounting system of a commercial organization, which is a set of functional modules - types of records, working with common information database within a holistic set of resources, organizational and institutional support holistic set of resources, organizational and institutional support. In the article the problem of a sustainable development of the integrated registration system is considered, factors and the priority directions, making direct impact on its further development are allocated. On the basis of the revealed laws principles and criteria of a sustainable development are proved.

Keywords: transmitting possibilities, laws of development, integration and differentiation of registration set

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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