MAIN DIRECTIONS OF THE DIGITALIZATION OF ACCOUNTING AND THEIR APPLICATION IN THE EDUCATIONAL PROCESS

Abstract

The article examines the essence of digitalization, the role of digitalization in accounting under modern conditions and its directions. It was noted that digitization provides an opportunity to abandon paper accounting and traditional document management in general. The interaction of individual structural divisions is carried out at maximum speed, which allows using the saved time to increase labour productivity. In addition, the possibility of errors is reduced because the impact of the human factor is decreased, as individual modules of the digital infrastructure take over many important functions of employees. The need to introduce into the educational process various areas of digitization of accounting with the study of domestic software products for the purpose of training future specialists in accounting and taxation for modern enterprises is substantiated.