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The manual reflects the general principles of organising the primary registration, summarisation, transformation, transfer and storage of accounting information in electronic form, known among accounting and analytical staff as "paperless accounting". The digital material covers the technology of information processing at all its main stages, from electronic document management to reporting, storage and protection of accounting information.

The manual is based on the content of the elective discipline Paperless Accounting, which is provided for in the curriculum for training specialists in the speciality 071 Accounting and Taxation.