In this article an algorithm for determining the first event in the tax accounting system using filters for selecting of business transactions from the database is suggested. It could be used in automated procedures for internal audit of the company, to oversee the correct reference for tax and accounting software to fine-tune automated systems for the registration of business operations. The algorithm for determining the first event can be used both independently and implemented in almost any system of automated accounting.
automated accounting system, an algorithm for determining the first event, database management operations
"Alhorytm opredelenyia pervoho sobыtyiamy eho realyzatsyia v MS Excel " ,
Scientific Works of Kharkiv National Air Force University,