THE ORGANIZATIONAL AND METHODOLOGICAL ASPECTS OF THE PREPARATION OF THE BALANCE-SHEET OF PUBLIC SECTOR ENTERPRISES IN ACCORDANCE WITH THE INFLUENCE OF DIGITIZATION

The scientific article is devoted to issues related to the determination of organizational and methodological aspects of the preparation of the balance-sheet of a public sector enterprise in accordance with the influence of digitization. The authors have analysed normative documents in which the norms regarding the preparation and content of the studied form of financial reporting are disclosed. The structure of the balance-sheet of a public sector enterprise is summarized. The process of the preparation of the balance-sheet is visualized in the algorithmic sequence, with a detailed list of preparatory works that must be carried out at enterprises/institutions regardless of the form of ownership. The method of checking the indicators of the accounting balance with other indicators of financial reporting is generalized. It is substantiated that the digital environment affects the elements of the accounting method, while digitization does not transform the content of the methods themselves, but changes the environment and practice of their application. The digitization is a technical method of submitting accounting information, a modern continuation of the processes of mechanization, automation, digitalization of accounting processes, the economic essence of which is to preserve the logic of forming the economic meaning of generalized accounting indicators. The digitization involves the automation of accounting, the introduction of electronic data, the expansion of means of data collection and transmission through digital platforms. In the context of considering the influence of digitization on both the management system and the accounting system, the authors have analysed the possibilities of using software for the organization of accounting and the formation of financial reporting by public sector entities. The advantages of automation of accounting and preparation of financial statements have been identified. The types of threats (demanding money software; malicious software; social engineering; fishing) and the ways to protect information in the field of accounting are characterized (the organization of control over the creation, modification, and deletion of data in the software; the usage of a password to enter the software product; the non-use of suspicious sites for updating the programmes; the usage of the online services that provide protection and updating for the programmes; the data protection on removable media storages).