Information Technologies in Accounting and Auditing

This book represents lecture material on IT in Accounting and Auditing in the way as it has being recently taught to students in Post-Soviet countries (particularly, in Ukraine). Therefore, the text mostly is the mix of old Soviet tradition of computerized accounting information processing and modern Western theories and practices. Material in this textbook is represented in a logical order convenient for the perception and the subsequent study. The basics of the information technologies application and organization of accounting while using the computer information systems are given at first. Then approaches to the development of computer systems of accounting are described, and application of information technologies in audit is considered. Each chapter contains questions for discussion. At the end of the textbook there are tests. The appendixes include the list of information systems used at enterprises of the developed countries, and the characteristics of the basic classes of accounting software. For students, graduate students, accountants, managers, researchers, lecturers and students of economic universities.

Autorentext

Sergiy Ivakhnenkov (www.ivakhnenkovaudit.info) is an Associate Professor of the Department of Finance at the National University of "Kyiv-Mohyla Academy", Ukraine.