The basic approaches for creation a computer accounting informational system (KIS-BO) have been determined and the theoretical aspects of designing non-automatic information base (IB) have been found out. The main emphasis is on such a component of ectopic IB, as the codes of accounting nomenclature, because the further effective exploitation of KIS-BO depends on their rational construction. It is shown that classification and encoding is an undivided creation and operation element of the computer informational base. The aim of classification and encoding is to order and coordinate various objects, concepts, properties or other elements of information. The employment of codes can significantly reduce the amount of information and the complexity of its processing at all stages of the technological process of automated data processing.
The method of designing codes of accounting nomenclature is proposed and an example of this implementation is given.
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