Elektroninė apskaita

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Elektroninė apskaita yra buhalterinės apskaitos būdas, kai apskaita vykdoma nuotoliniu būdu, pasitelkiant elektronines ryšio priemones ir apskaitos teikėjas pirminius apskaitos dokumentus gauna tik elektroniu būdu. Tai panašu į elektroninę bankininkystę ir tradicinę bankininkystę. Kaip tradicinės bankininkystės atveju, taip ir tradicinės apskaitos atveju klientas ir paslaugos teikėjas bendrauja fiziškai susitikę arba perduoda fizinius pirminius dokumentus, o elektroninėje apskaitoje kaip ir elektroninėje bankininkystėje bendravimas ir veiksmai atliekami elektroninėmis ryšio priemonėmis.

Lietuvoje ir pasaulyje tai yra naujas reiškinys. Tačiau sparčiai populiarėjantis tarp smulkaus ir vidutinio verslo atstovų, nes sutaupo apskaitai skiriamų laiko ir finansinių kaštų.

Elektroninė apskaita nuo tradicinės taip pat skiriasi tuo, kad apskaitos paslaugų kaina kiekvieną mėnesį yra tokia pati arba panaši. Tuo tarpu tradicinėje apskaitoje tai labai retas atvejis. Dažniausiai klientai kiekvieną mėnesį moka skirtingą sumą, priklausomai nuo atliktų darbų apimties.

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