| Abstrakt: |
Big data in accounting is mostly related to the processing of complex data coming from multiple sources such as various databases, websites, payment systems and more. In accounting, it is important to link and compare data coming from different sources. The problem is that the huge amount of the big data is unstructured and semistructured. Primary documents are used in accounting and existing information must be extracted from them, whether it comes from an unstructured source, such as an invoice received by e-mail or a card transaction notice. The business processes in accounting most closely related to big data are the processes of recording business operations related to customers and suppliers. This report will be considered on description of a business process using big data - settlements with clients. This business process was chosen because in accounting, it most clearly represents the relationship with big data. The accountants who prepare the entries in the current account for the clients verify the data from the primary documents and the bank data, ensuring the accuracy of the entries. An important part of the work of these accountants is also the analysis of receivables from customers. By analyzing and interpreting financial information, accountants can provide control and solutions to uncollected receivables. [ABSTRACT FROM AUTHOR] |
