The object of research is the public procurement system in terms of accounting for the processes of buying (selling) goods (works, services) using electronic communications. A problematic aspect of modern electronic public procurement platforms is the lack of information support for accounting, control and taxation functions. In the context of the development of innovative computer and communication technologies, it becomes possible to integrate various electronic services and electronic communications into the public procurement system in order to automate accounting processes. In the process of studying the prospects for the implementation of a system of public communications with expanded functional capabilities, general scientific empirical, logical and historical methodological methods of cognition of reality were used. The theoretical and methodological aspects of improving the accounting of public procurement in the context of the formation of an innovative electronic platform for business communications were studied on the basis of institutional and innovative methods of scientific research. The paper proposes to place electronic contracts at the heart of the business communications system. A procedure has been developed for business interaction between participants in electronic trading through the mechanism for concluding and executing electronic contracts for the purchase (sale) of goods (works, services). Based on the creation of a system of electronic contracts, it is possible to form a database of credentials. The expediency of using accounting information for the automated implementation of public procurement accounting procedures has been substantiated. The methodology for accounting for the occurrence and repayment of accounts payable and receivable for purchased (sold) goods (works, services), charging and paying taxes and fees, electronic money transactions in various currencies, electronic money and cryptocurrency, the occurrence of credit obligations, calculating the amount of bad debts has been improved. The implementation of a public procurement system with expanded functionality will facilitate the establishment of effective business communications with contractors, the integration of disparate electronic services into a single system. As well as minimizing costs in the process of electronic trading, automating the processing of primary information, optimizing accounting and management processes at the enterprise.

The complexity of information processes in accounting and the improvement of computer and communication technologies led to the variation of accounting information cyber threats. The traditional classification of cyber threats does not include the multifaceted nature of accounting, and therefore is uninformative for the purposes oforganizingeffectivecybersecurityofenterprises.Purpose. The main aim is to improve the classification of cyber risks through thegeneralizationandsystematizationofcyberthreatsrelevanttoaccountinginformation.Methods.Intheprocessofthesystematizationofvariablecyberthreatsinaccounting,generalscientificempirical,logicalandhistoricalmethodsofcognitionofsocio-economicprocesses were used. The article is based on general methods of research of socio-economic information from the standpoint of accounting and cybersecurity. The informationbasis of scientific research is historical resources about the cyber threats classification,scientificworksofdomesticandforeignscientistsaboutdividingthreatsofaccountingintotypes.Results.Itisprovedthateffectivecyberprotectionofenterprisesrequirespromptandadaptiveconsiderationofvariablecyberthreatsinaccounting.Theclassificationofcyberthreatsofaccountinginformationhasbeenimprovedbydistinguishingclassificationcriteria:randomness,purposefulness,informationandfinancialinterest,territoriality,source,origin,objectivity,objectivity,scale,formofimplementation,criminality,aspect,prolongation,latency,andprobability.Theimportanceofusingtheaboveclassificationofcyberrisks,whichcomprehensivelycharacterizesthecyberthreatsofaccountinginformation,forthepurposesofdevelopingmeasurestoprevent,avoidandeliminatepotentialconsequences.Discussion. It is important to improve the classification of accounting information usersfor organize the enterprises cybersecurity, which requires further research and developmentofanactionssettoensurecyberprotectionoftheaccountingsystem.

Introduction. The functioning of passenger carriers in the conditions of a smart city creates unique opportunities for optimizing financial results of operations. The application of the latest information and communication technologies in the economic activity of motor transport enterprises ensures the minimization of operating expenses. Instead, the optimization of passenger flow management involves the operation of multifaceted information not only about expenses, but also about incomes. Such information is generated by the accounting system, which requires a primary study of the classification of expenses and incomes of passenger carriers in accounting theory.The purpose of the article is to improve the classification of expenses and incomes of the main activity of motor transport enterprises in accounting for the purposes of integrated management of financial results of passenger transportation services.Methods. The following methods were used in the research in accordance with the set goal: analysis, synthesis and comparison - to detail the object of study; logical generalization and scientific abstraction - to clarify the categorical and conceptual apparatus of research; systematic approach in determining the classification features in the study of expenses and incomes; historical - to clarify the scientific views on the separation of costs and revenues of transport enterprises. Bibliographic and comparative analysis became the methodological tools of the study. The empirical study was conducted using a bibliometric approach known as “analysis of common words” and the information resource “ResearchGate”.Results. The existence of a classification conflict with regard to expenses in regulatory documents in the field of accounting and industry regulations on the formation of the cost of transport services for the transportation of passengers has been proven. It is proposed to expand the list of classification features in the study of expenses of the main activity of passenger carriers in order to optimize their management. An integrated scheme for the classification of expenses and income has been developed according to such classification criteria as: Economic elements, Type of transport services, Stages of passenger service, Stage of the carrier’s activity, Type and distance of transport, Capitalization, Homogeneity, Inclusion in the cost price, Change in the volume of transport, Control, Anticipation, Emergency, Recognition, Term of occurrence, Calendar period, Reporting period, Form of receipt, Management influence, Other criteria for classification of expenses and income. The use of the developed full integrated classification of expenses and incomes provides a single methodology for determining financial results from the provision of passenger transportation services, their accounting and control for the purposes of effective management of the activities of motor transport enterprises.Prospects. Further research should be conducted to find out the influence of the internal and external conditions of the functioning of passenger carriers, which leads to the emergence of various expenses and income, on the methodology and organization of accounting and control of the provision of passenger transportation services.

Activation of variable cyber risks in accounting requires the development of standardized effective means of their elimination. Еhe cyber protection to ensure the quality of accounting information accounting information, very important is observance of the unified principles of cybersecurity of enterprises. The purpose of the article lies in separation of the fundamental principles of cybersecurity of accounting information for the purposes of quality provision of information interests of stakeholders. It has been proved that the priority in the development of the latest computer and communication technologies and the manifestation of cyber threats is the qualitative characteristic of accounting information – its reliability. The reliability of records should be positioned as the absence of errors, distortions, inaccuracies caused by third parties, it guarantees availability and confidentiality. A list of fundamental principles of cybersecurity to ensure the quality of accounting information includes: confidentiality, integrity, accessibility, completeness, sanction, adressness, reliability and comparability. The principles of cybersecurity are the foundation in the development of guidelines for cybersecurity of enterprises while preventing, avoiding and eliminating the consequences of threats to the security of accounting information. With the further improvement of computer and communication technologies and the evolutionary complication of cyber threats to the functioning of enterprises, further scientifical researches concerning the fundamental principles of accounting information cybersecurity are needed.