Opportunities for the development of accounting at the modern stage

Opportunities for the development of accounting at the modern stage





computer programs, Balance, Oris, digital resources, accounting procedures


The paper discusses the history of accounting, the development of modern accounting through computers, i.e. accounting in computers. The most demanded and used computer accounting programs on the Georgian market are highlighted, Balance and Oris. The role and advantages of „Cloud „technologies in the development of modern accounting are established. In modern conditions, an important novelty is the advantage of the "Balance" program using Cloud technology, its working conditions and user advantages. Cloud technology also offers "Subscribe" type Saas-Software as a service technology. Balance is a mini ERP system and integrates accounting and the daily operational part of the business. In particular, in shopping centers, the balance program integrates with all store equipment. At the scales, postterminally, it has a "posi". After the product is passed by the cashier at the baluster, the program will automatically create a sales transaction in the sales module. The sold product will be automatically debited from the warehouse and accounting transactions will be automatically created - debit/credit. This unified system ensures that the manager, accountant, director and all users of the program, who have access to the information, simultaneously provide data on sales in the store in live mode. Since the program works on the cloud, the user will receive a sales report from any device anywhere in the world.

It is also discussed about the operational spectrum and composition of the "Oris" program, and software services for economic and financial activities. The program is based on standard farm operations in Oris. On the example of our company, using the pictographic algorithm, appropriate formulas are created and columns are built with attached accounting records. The payroll of the director of the company is drawn up, with appropriate accounting procedures. As an conclusion, we believe that in the future accounting computer programs will be available to users, more complete, refined and adapted to their business. Which ensures the maximum perfection of accounting. This factor is one of the guarantees of a successful business.


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თევდორაძე მ.ლოლასვილი ნ. (2013) კომპიუტერული ბუღალტრული აღრიცხვა, თბილისი გვ.6-7


საბუღალტრო კომპიუტერული პროგრამები (2023)http://www.account.ge/article/

ძაძამია ს. (2023) ბუღალტრის პროფესიას მწვანე ფინანსების გამოწვევის დაძლევაში სასიცოცხლო როლი აქვს. ჟურნალი ბუღალტრული აღრიცხვა N3 (314) მარტი 2023გვ.33

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Economics, Econometrics and Finance

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