Digitalization of financial accounting. Legal requirements and business opportunities

This article discusses the possibilities of using IT technologies to automate accounting and management accounting in modern conditions. The widespread introduction by entrepreneurs of digital technologies for accounting business transactions related to doing business involves the transfer of financial documents, information quickly and accurately, with a high degree of reliability. Purpose to investigate the possibility of automation of accounting and management accounting using the 1C platform:Enterprise Accounting 3.0 with EDO extension”. Since 2022, when conducting accounting, the transition to electronic document management is determined by the requirements of legislation, therefore, the article presents an analysis of regulatory documents regulating the procedure for electronic document management at a commercial enterprise and computer programs that allow it to be carried out. The positive and negative aspects of the use of electronic document management using the program 1С are formulated.