MULTIDIMENSIONAL ACCOUNTING OF BUSINESS ACTIVITY
The system of multidimensional accounting is described. The system is based on the multidimensional conceptual data model and combinatorial classification. The multidimensional accounting system can be used effectively as a management accounting in business organizations. The categories of accounting were identified to create the multidimensional accounting system, the concept of double entry and the balance in a multidimensional accounting (pro-balance) was defined.