The development of a classification model of accounting in the digital economy

Aleksei Kovalev

Cite: Kovalev, A. The development of a classification model of accounting in the digital economy. J. Digit. Sci. 2(2), 31 – 43 (2020).

Abstract. A multidimensional classification scheme and a semantic multidimensional accounting data model are defined in this article. Instead of accounts, multidimensional accounting uses categories of economic activity. The proposed multidimensional data model is more flexible than the traditional account model and allows you to expand the capabilities of accounting, taking into account the different needs of users of accounting information. The multidimensional data model allows you to expand the capabilities of accounting, taking into account the different needs of users of accounting information. To create a multidimensional accounting system, the categories of economic activity registered in accounting have been determined, the concept of double entry and balance in a multidimensional representation (probalance) has been formulated. The features of planning in a multidimensional accounting system have been described and the implementation of the financial results plan has been considered.

Keywords: Bookkeeping, Accounting, Semantic data model of accounting, Multidimensional accounting, Multidimensional data model, Hierarchical classification scheme, Categories of economic activity, Commercial activity, multidimensional classification scheme, OLAP, Internal area of accounting, External area of accounting, Pro-balance, Digital economy.


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Published online 29.12.2020