Improvement of Documentation for Accounting, Taxation, and Control of Settlements with Customers in a Small Enterprise Transitioning to Modern Information Systems and Technologies

Abstract

Nowadays, accounting and control documentation does not stand still, but is constantly changing and improving. Paper documents, which were used until recently, have already changed their form and moved to the computer environment. According to the requirements of the times, many enterprises switched to the use of modern Ukrainian information systems for record keeping and control, and most importantly, they abandoned the use of Russian software products. Ukrainian enterprises began to actively support domestic manufacturers, and developers began to attract Ukrainian buyers to cooperation. Taxes in Ukraine also change dynamically, taking into account the challenges of time. Therefore, research related to the improvement of accounting documentation, taxation and control of payments with buyers at a small enterprise is always relevant. The purpose of controlling settlements with buyers at a small enterprise is to check the execution of primary documents, the correctness of determining the debt of buyers and the timeliness of receiving payment from them, as well as a periodic reconciliation of the balance of debt. The tasks of controlling settlements with buyers at a small enterprise are checking: primary documents, the correctness of determining the debt of buyers and the timeliness of receiving payment from them, as well as periodic reconciliation with them to confirm the authenticity of the balance of receivables. The proposed method of control of payments with buyers at small enterprises, which, unlike the existing ones, includes: a questionnaire, a general control plan, a control program, working documents. The proposed control method will make it possible to cover the verification of primary documents, the correctness of determining the debt of buyers and the timeliness of receiving payment from them, as well as periodic reconciliation with them to confirm the authenticity of the balances of receivables. This will help to carry out checks using information systems, will allow timely detection of violations, prevent errors and financial sanctions. In order to improve documentation of accounting and taxation of settlements with buyers at small enterprises, the following forms are proposed: act of reconciliation of settlements with buyers, act of mutual settlements with buyers, notice of taxation of settlements with buyers. This will make it easier to fill out documents, reduce the time for their compilation and entry into the accounting automation information system.