The article examines the impact of modern digital technologies on accounting, emphasizing the transformation of accounting processes under the influence of digitalization. The key areas of accounting that are being transformed by digital technologies are examined, including automation, big data analytics, and integration with other business processes. Specific technologies are examined in detail, including blockchain, unmanned vehicles, the Internet of Things (IoT), robots, augmented reality (AR), artificial intelligence (AI) and the digital ruble. Examples of how these technologies are used in various organisations, as well as typical account correspondence schemes for digital ruble transactions, are provided. Cloud technologies, big data analysis and electronic document management (EDM) are then considered as important components of digital accounting. The advantages (e.g. increased efficiency, accuracy and transparency) and disadvantages (e.g. dependence on technology and security risks) of introducing digital technologies into accounting are analysed, emphasising the need for accountants to adapt to new requirements and competencies.