Особенности формирования учетной политики бухгалтерского учета при использовании компьютерных программ

The article describes some peculiarities of accounting policy formation by using computer software for accounting. The results obtained from the study by the example of the popular computer program for bookkeeping have shown that the accounting policy elements and methods of accounting are divided into some groups: realized in the program, unrealized in the program (before entering the program the information needs to be processed by hand), realized in the program (but in documents and not in the accounting policy) and accounting methods which cannot be realized in the program. The author offers the method of accounting policy formation, taking into account the ability to apply computer software for accounting and prevent discrepancies between the enterprise’s accounting policies and real practices using the methods and techniques of accounting.