Organization of financial accounting of enterprises in wartime

The subject of the research. Since the beginning of the full–scale Russian invasion, the management of each company has taken steps to adapt the accounting process to the conditions of martial law. The end product of financial accounting is information provided to users in the form of reports. The preparation of financial statements should take into account the impact of the war on business continuity and, where possible, analyze the safe working conditions of accounting staff. Businesses should also take steps to protect information, the leakage of which can not only cause significant damage, but also affect the company’s image. Therefore, the question of the organization of financial accounting in wartime is quite relevant. The aim of the research. The purpose of the article is to consider the organization of financial accounting in the context of hostilities. Research methods. General scientific and special methods and techniques of scientific knowledge were used to write the article. Results of the investigation. As a result of writing the article, it was proposed to use modern online tools for remote work of accounting staff. The use of IT technologies in the organization of financial accounting in the enterprise during the war optimizes the work of employees and will allow you to quickly receive tasks and report on their implementation. Scope of the results. Financial accounting, accounting, information technology in accounting. Conclusions. Today, economic activity takes place in incredibly difficult conditions of war. Each company has an impact on the continuity of its activities and should review all areas of financial accounting that are affected by the uncertainty of judgments and estimates, in particular: impairment of assets; impact on contractual agreements and onerous contracts; fair value measurements; assessment of expected credit losses. In conditions of hostilities, remote work of accounting staff is the optimal form of work organization using information and communication technologies. The author proposes the use of the online tool Slack, which provides the ability to communicate with various departments of the enterprise and integrates with more than 100 other services, namely: Google Drive, Google Docs, Google Calendar, Zoom and others. Remote organization of financial accounting in wartime is very appropriate, because it will allow the employee to choose first of all a safe workplace