ACCOUNTING OF FIXED ASSETS WITH THE HELP OF THE BAS SOFTWARE PRODUCT

Introduction. Digitization of society deeply penetrates all aspects of the enterprise's economic activity, including accounting. It is difficult to work with large data sets, in particular with accounting and reporting information in the part of accounting of fixed assets, without automating the game process. Today, when the most common accounting software product 1C left its place, other Ukrainian developers of the software market began to claim. At the same time, mastering new software requires a little skill on the part of its users, although everything new requires detailed study and appropriate settings during its use. Such a software product can be «BAS Accounting» (hereinafter — BAS) from the developer of Business automation software. Purpose. The purpose of the article is to provide practical recommendations on the accounting of operations with fixed assets in the BAS software product. Results. In the course of the conducted research, we came to the conclusion that the BAS software product allows you to automate all the components of fixed asset accounting (from initial accounting to the display of fixed assets in reporting). The above-mentioned software product makes it possible to adapt the proper accounting of the company's fixed assets, and therefore can be recommended for use by all business entities that have all types of company's fixed assets on the balance sheet. Developed recommendations for the display of individual operations in accounting with the company's fixed assets allow BAS software users to quickly master and apply in practice. Discussion. In further research, it is proposed to focus attention on the documentation of operations with the company's fixed assets, namely to develop standard forms for some operations with such accounting objects.