Computer information technology in accounting presentation. Presentation on the topic of computer systems in accounting "in the discipline" Fundamentals of Accounting "

Stavropol State Agrarian University
Department of PI
Discipline: "Subject-oriented
economic Information Systems»
Practice #2
Topic: "ACCOUNTING
INFORMATIONAL
SYSTEMS»

Information technologies in accounting. Introductory lecture Smolyak Natalya Vyacheslavovna

The concept of ISBU At present, the basis of the management process is accounting financial condition and analysis of the dynamics of the enterprise, based on accounting information. In order to obtain the information necessary for the management of production and economic activities, an enterprise, based on modern information technologies, creates a system for automated processing of accounting information, or ISBU (Accounting Information System) Modern Information Technology allow to unify and significantly facilitate the labor-intensive process of formation of accounting information, to ensure the efficiency of the received financial statements of the enterprise for decision-making. In this regard, the ISBU is considered as a tool for managing the activities of an enterprise in a market environment. Such a system serves as a link between economic activity and decision makers (see next slide). Thus, ISBU is an automated system for processing accounting information, which collects, registers data on economic activity at the enterprise in primary documents, their processing, accumulation, formation of financial and economic indicators reports, transfer of information to users for analysis and decision making.

Management object (economic activity of the enterprise) Collection, registration in primary documents of information about the state of the managed object by accounting areas Processing, accumulation of accounting information, formation of consolidated registers. Formation financial and economic indicators, transfer of accounting information to the user. Analysis of financial and economic information, development of enterprise management in accordance with the goal. Scheme of enterprise management using ISBU. The purpose of the functioning of the enterprise ISBU Control system

Goals of creating ISBU. The main goal of the functioning of the ISBU at the enterprise is to ensure the management of the enterprise financial information to make informed decisions. Some businesses also use non-financial information. In this case, the enterprise creates an automated enterprise management system, which consists of interconnected subsystems. These subsystems provide the information needed to manage the enterprise. However, the accounting subsystem is the most important, as it plays a leading role in managing the flow of information, sending it to all departments of the enterprise, as well as to interested parties outside it. Thus, ISBU provides accounting information that reflects a complete picture of the economic activity of the enterprise.

Objectives of creating ISBU Most recently, the main users of accounting information were the authorities government controlled. Now accounting information serves as the basis for making managerial decisions both within the enterprise and outside it. First of all, it provides quantitative data for such management functions of production and commercial activities enterprises: planning, control, analysis, decision making. Planning stage: the accountant must provide a report on the expected profit and the need for cash resources. Control stage: the accountant is required to provide information on comparing actual income and costs with planned ones. Analysis stage: on the basis of accounting information, it turns out whether the goal was achieved or not, if not, then for what reasons this happened. Decision-making stage: based on the results of the analysis, decisions are made to improve the enterprise management system.

Tasks of ISBU. 1.Security automated solution the whole complex of tasks of accounting, planning, analysis of financial and economic activities, internal audit. 2. Obtaining reliable operational information about the current state of affairs at the enterprise in order to make the necessary management decisions on its basis. 3.Integration of operational, accounting, statistical accounting based on a single primary information. 4. Obtaining reliable information for feedback used in making managerial decisions. 5. Automation of processing at all stages of the technical process, starting from the stage primary accounting.

Internal users of ISBU. The main users of accounting information are the management and service managers of the enterprise. Based on this information, the company's net profit for the last reporting period, compliance of the rate of return with the expected value, the availability of financial resources, the most profitable areas of activity, the cost of production is determined. Accounting information helps managers not only understand and analyze the results, but also predict the results of the enterprise's activities when making various decisions. Thus, a modern ISBU, being a decision support system for a manager, should provide the functions of planning, accounting, control, analysis in the enterprise management system.

External users of ISBU There are external users of accounting information. These are shareholders, investors, creditors, buyers, clients, auditors and tax inspectors. It is important for shareholders and investors to know how effectively and profitably equity owners of the enterprise, whether it needs new investments or their volume should be reduced. Can the firm remain profitable in the future, and under what conditions? Lenders are interested in questions about the need for a loan, the ability of an enterprise to pay interest on a loan in a timely manner and pay off debts on time. Buyers of products are interested in the compliance of the enterprise's advertising with the actual state of affairs, the reasonableness of the price of goods, the possibility of providing warranty service. Public services are interested in the completeness and correctness of determining profits and calculating taxes, compliance with antimonopoly and currency laws.

Characteristics used to evaluate accounting information. When making decisions, it should be borne in mind that accounting information is approximate, and not absolutely accurate. In this regard, the problem of interpretation and correct use information falls on both the decision maker and the accountant. The accountant provides useful information, and the user must interpret and apply it in making decisions. For accounting information to be useful, it must be reliable and meaningful. Reliability means that the information must fully reflect the business processes at the enterprise, be easily verifiable and not reflect the interests of any particular person. The significance of accounting information lies in the fact that it should be useful in drawing up plans based on feedback and come to the user in right time. Feedback involves knowing how true previous expectations turned out to be.

Requirements for accounting information In order for accounting information to be perceived unambiguously by internal and external users, it must meet certain requirements. First, accounting information must satisfy the requirements of comparison and consistency. That is, it is impossible to use different forms and methods of accounting during the accounting period. In this case, the possibility of comparing data is lost. Second, the accounting information must be material. No time should be wasted considering insignificant factors. That is, if the accounting effort is comparable to the cost of the funds recorded, then accounting should be simplified. Third, accounting information must be conservative. Since the reflection of the facts of economic activity in accounting records is not always unambiguous, it is necessary to choose an estimate that is less optimistic. This means that you should count on the lack of profit and take into account possible losses. Fourthly, accounting information must be complete, contain the maximum of what the user needs.

ISBU design principles General principles. When designing an ISBU, it is necessary to take into account that they have both common features inherent in all systems of automated processing of economic information, and specific ones. The general principles of building and functioning of the ISBU include: The principle of the first person determines the right to make a final decision and the order of responsibility at various levels of management. The principle of a systematic approach involves, in the process of designing an ISBU, an analysis of the control object as a whole and its management system, as well as the development of common goals and criteria for the operation of the object in terms of its automation. This principle provides for a single input of information into the system and its repeated use; unity of the information base; complex software. The principle of reliability characterizes the reliability of the ISBU, which is ensured using various methods. For example, duplication of structural elements of the system or their redundancy. The principle of continuous system development requires the system to be able to expand without major organizational changes. The principle of economy is that the benefits of a new ISBU should not exceed the costs of it. The principle of compatibility assumes that the designed ISBU will take into account the organizational structure of the enterprise, as well as the interests and qualifications of people involved in accounting. They must be prepared to work in this system.

ISBU design principles Specific principles. The specific principles of the construction and functioning of the ISBU include: The principle of integration of various types of accounting (operational, accounting and statistical) based on a single primary information. At the same time, these types of accounting do not merge, since each of them performs its functions and solves its tasks. The feedback principle is one of the basic principles of any control system. However, only by solving the problems of accounting, it is possible to carry out feedback. ISBU is the only source of reliable information for feedback. It is this information that business leaders use to make decisions. In addition, ISBU is characterized by the possibility of automating the processing of accounting information in all areas of accounting, starting with the process of collecting, registering information (automation of primary accounting). At the same time, ISBUs can use, in addition to traditional forms of accounting, an automated form of accounting that fully meets the basic requirements for the use of computer technology and the principles of accounting and reporting.

ISBU structure. functional part. ISBU is a combination of various types of support, as well as specialists, and is designed to automate the processing of accounting information. The functional and supporting parts of the ISBU are distinguished. The functional part forms the content basis of the ISBU and includes a set of functional subsystems, task complexes and processing procedures that implement the functions of the control system. In the functional aspect, the ISBU should provide: performance of the necessary calculations; preparation, filling, verification and printing of primary and reporting documents; data transfer from one reporting form to another; accumulation of results, providing the possibility of accessing data and reports of past periods.

ISBU structure. functional part. The complexes of tasks of the ISBU include: 1. Accounting for labor and wages 2. Accounting material assets 3.Accounting for fixed assets 4.Accounting finished products 5. Accounting for financial and settlement operations 6. Accounting for production costs 7. Consolidated accounting and reporting. Each complex includes separate tasks, which are characterized by logically interconnected output documents obtained on the basis of a single source data. The complex contains information about qualitatively homogeneous resources of the enterprise.

Organizational support of the ISBU a set of tools and methods that provide research operating system accounting, selection and setting of accounting tasks for automation, development of organizational regulations for their solution and the functioning of the accounting apparatus. The methods include the most important materials that regulate the process of creating and operating systems: guidelines organizing and conducting a survey of an object, forming the scope of tasks, choosing software and hardware, developing project documentation, using application software packages, etc. The means necessary for the effective functioning of the ISBU include standard sets of tasks, unified sets of documents, classifiers, standard structures of control systems, hardware and software.

Organizational support of the ISBU The functioning of the ISBU should be predetermined by the quality of project documentation, a clear division of functions between technical workers and management personnel in the process of creating and operating the system, strict adherence to instructions and organizational and technical measures provided for project documentation. When organizing and building an ISBU, one should take into account following principles: The principle of a systematic approach involves the definition of the goals of the system; selection of automated functional subsystems and tasks in common system management; identification and analysis of links between subsystems; establishing the procedure for the functioning of the system, its continuous development. The principle of methodological unity requires a universal connection of management information both in terms of functional structure and levels of management. The principle of modular construction involves the logical connection of system elements in certain combinations, which provides flexibility and adaptation of systems to various conditions, resistance to changes in their structure. The principle of compatibility of system elements means the coordination of their interaction by levels and functional purpose, ensuring the information connection of various elements among themselves, the unity of the structure of hardware and software.

Organizational support of ISBU Many specialists are involved in the creation of ISBU: system engineers, economists, programmers, computer and communications engineers. According to the general theory of system engineering, the ISBU must satisfy the following general system properties: Intelligence - the active role of a person in the design and operation of systems. Modularity - the implementation of the ISBU components in the form of a set of functionally independent modules Evolutionary - the possibility of developing and using the latest information technology tools: computer technology, communications, software, etc.

Mathematical support of ISBU Mathematical support is a set of mathematical methods, models and algorithms for solving accounting problems. Mathematical methods include methods of multiobjective optimization, mathematical programming, queuing theory. A mathematical model of a real process is a set of exact (uniquely interpreted) relationships (dependencies, connections, relations) between the characteristics of this process. Mathematical modeling consists of two interrelated stages: maintaining the characteristics of the process under study and recording strict relationships between these characteristics. The system of models in the ISBU is focused on solving the functional problems of accounting by formalizing accounting and computational work, developing algorithms, on the basis of which automated accounting is implemented. Mathematical modeling allows you to describe the accounting object and carry out a complete formalization of accounting procedures and calculations at the information-logical level.

Linguistic support of ISBU Linguistic support is a set of language tools designed to formalize a natural language, build and combine information units when a person communicates with computer technology. Subsystem structure: Languages ​​for managing and manipulating information base data Language means of information retrieval systems Dialog languages ​​for special purposes Systems of terms and definitions used in the development and operation of ISBU.

Legal support of ISBU Legal support is a set of legal norms regulating legal relations that arise during the creation and operation of ISBU and the legal status of the results of its functioning. Legal regulation ensures the direction of information flows, the unification of information carriers, the directive form of management, maintains its given rhythm, provides for measures for its violation. Legal aspects functioning of the ISBU are regulated by: Laws of the Republic of Belarus “On Amendments and Additions to the Law of the Republic of Belarus “On Accounting and Reporting” (2001), “On Informatization” (1995), “On electronic document". GOSTs: GOST Software quality assessment. General provisions; RISO/IEC Information technology. Evaluation of software products. Quality characteristics and guidance on their application; RD RB Information technologies. Automated systems. Terms and Definitions. Registers of documents of the Republic of Belarus. Decrees of the Ministry of Finance.

Legal support of ISBU The main issues enshrined in regulations enterprise implementing ISBU. Order on the creation of ISBU List of participants in this process The process of creating an accounting system at different stages Contractual and financial questions acquisition of VT and its implementation Economic incentive system for the development and implementation of an accounting system Legal provisions implementation of the accounting process as a whole and its individual parts Relationships between accounting departments and other functional units, the enterprise management apparatus Regulation of the conditions and organization of work of accounting workers and personnel serving CT in the context of accounting automation Procedure for creating, processing, using and storing accounting information and its media Legal provisions use of VT and means of communication Evaluation of the effectiveness of the automated accounting system.

Information support of ISBU Information support is a set of a unified system of classification and coding of information, a unified system of documentation, a methodology for building databases. subsystem tasks. Providing complete, reliable and timely information for making management decisions Full display of the control object in the system of indicators Ensuring mutual linkage of tasks solved in various functional subsystems Minimizing the costs of organizing information processes Organizing efficient data storage and retrieval Ensuring timely receipt, processing and issuance of information to specific users Development teaching materials that ensure the functioning of the listed components

Information support of ISBU. IO structure. Out-of-machine In-machine 1. Scorecard1. Information fund (databases): input, primary, operational; normative reference; result and other files (arrays) 2. Documentation and workflow system 2. Automated databases: local, network, multi-user databases; database management systems (DBMS). 3. System of classification and coding of information

off-machine IO. Information classification and coding system. Coding is caused by the need to transfer information through communication channels, store it on external media and process it with the help of VT. Before encoding information, it is necessary to classify it. There is a unified classification and coding system for technical and economic information (GOST). Classification system - a set of rules and the result of the distribution of objects of a given set on a subset in accordance with the characteristics. Two classification methods are used: 1. Hierarchical - a classification method in which a given set is sequentially divided into subordinate subsets. Example: institute - faculty - courses - groups. 2. Faceted - a classification method in which a given set is divided into independent groupings according to various classification criteria. Example: dividing students into groups by age, gender, etc.

off-machine IO. Information classification and coding system. Coding is the formation and assignment of a code designation to an object of classification, a sign of classification and (or) a classification grouping. A code designation is a designation of an object, a sign of classification and (or) a classification grouping with a sign or a group of signs in accordance with the accepted coding method. The set of rules for designating objects of classification is called a coding system. The coding system should: - reflect complete description object - ensure the minimum length of the record - have a reserve for expanding the range - be logical in structure, easily perceived - provide the ability to automatically control errors during processing.

off-machine IO. Information classification and coding system. Encoding methods. There are four encoding methods: ordinal, serial-ordinal, serial, parallel. 1. The ordinal method is such a coding method in which the numbers of the natural series serve as code symbols. This method is recommended for small, simple, and persistent sets. Example: categories of workers, types of education, nationality, units of measurement. 2. The serial-ordinal method is a coding method in which the numbers of the natural series serve as code designations with the assignment of individual ranges (series) of these numbers to classification objects with the same characteristics. It is used for sets that are classified according to two features: the highest feature is given its own group of numbers, within which all elements of the minor feature are encoded in order. Example: coding shops, types of wages and deductions.

off-machine IO. Information classification and coding system. Encoding methods. 3. A sequential method is a coding method in which dependent classification features are sequentially indicated in the code designation. Each feature is provided with its own numbering within the entire feature. Example: class - basic and auxiliary materials; subclass - ferrous, non-ferrous metals; group for ferrous metals - cast iron, steel, etc.; subgroup for steel - round, sheet, etc.; and, finally, every metal has a grade and size. 4. A parallel method is a coding method in which the code designation of an object of classification or a classification grouping indicates independent features of the classification. Example: classification of employees of an enterprise according to such criteria as gender, age, education, marital status, etc. Advantages of sequential and parallel methods: - clear identification of each classification feature- harmony of construction - convenience in processing on a computer. Disadvantages of serial and parallel methods: - complexity and cumbersomeness.

off-machine IO. Information classification and coding system. Classifiers and their types. one system classification and coding also defines such a thing as a classifier. A classifier is a systematized set of names of objects and signs of classification and (or) classification groups and their code designations. Exists the following types classifiers: National, developed centrally and being the same for the whole country. For example, OKPDTR is a classifier of labor and natural resources, TIN - taxpayer identification number. Regional - these are republican, city, regional classifiers, which are valid for all information systems of one region. Industry - are the same for one industry and take into account the peculiarities of the organization of accounting (codes of charts of accounts, types of payments and deductions from wages, etc.) Local - used within the enterprise (combine, ministries, departments, etc.). These are classifiers structural divisions, finished products, materials and components, suppliers and customers, etc.)

off-machine IO. Documentation and workflow system The documentation system is a set of forms of documents used in the management process. The organization of accounting at the enterprise provides for the use of several unified documentation systems (UDS): primary accounting, financial (primary and reporting), cash and organizational and administrative. Example: Documents for accounting for material values: receipt order (form M-4), act of acceptance of materials (form M-7), material accounting card (form M-17), etc. According to the Decree of the Council of Ministers of the Republic of Belarus “On state regulation Accounting and Reporting of the Republic of Belarus” (2001) approved albums of unified forms of primary accounting documentation, accounting registers and their electronic versions for the relevant types of activities and sectors of the economy. Each document, including a machine document, must contain the required details: name and number of the document, date, basis and content business transaction, quantitative and qualitative characteristic operations, titles of positions, names and signatures of persons responsible for the operation.

off-machine IO. Documentation and workflow system In the case of automated processing of accounting information, data from the primary document is the main source for the formation of an in-machine information base. For the effective organization of an automated accounting system, it is necessary to develop a workflow. Document flow is the movement of documents from the moment they are created, further processed and used to being archived for storage. Automation of workflow provides for the automation of the processes of development, approval, distribution, search and archival storage of documents. V modern technologies Workflow automation uses: - document image processing systems - optical recognition systems for documents - document management systems - business process automation systems - software for workgroups.

Intramachine IO. Intramachine IO includes: - Information base on machine media. - Means of its organization and maintenance. 1. The information base includes: a database that stores reference, planning, operational and accounting information; separate unrelated arrays of input, output and intermediate data stored on machine media. 1. The means of organizing and maintaining an infobase include software tools for entering, creating and maintaining a database and other data arrays. These tools include DBMS - database management systems. DBMS is a universal software tool designed to organize and maintain logically interconnected data on a machine medium. The DBMS allows you to integrate non-duplicated data in a single database and use them for multi-purpose purposes, maintain the integrity and consistency of all data in the database, perform a one-time data entry, and protect data from failures and unauthorized access. The most common DBMS include: MS Access, FoxPro, Clipper, Paradox.

ISBU technical support Technical support is a set of technical means that ensures the effective functioning of the system. TO technical support ISBU include: Computers of various classes Information input-output devices Information storage devices Network equipment and means of communication Office equipment. Cash registers and special computer systems (POS-terminals).

ISBU technical support Requirements for technical support. Features of accounting automation impose certain restrictions and impose the following requirements on technical means: 1. A large number of accounting objects implies a large amount of constant and variable information. This requires a large amount of external memory. 2. A large number and a high level of complexity of the logical operations performed implies high requirements for the speed of the PC. 3. To register diverse and dispersed primary information, various technical means and organization of an enterprise-wide computer network are required.

ISBU software Software is a set of software tools that provide a solution to a set of tasks using CT tools. The software is divided into: 1. System and service software 2. Tool software. 3.Applied software System and service software is a set of programs for servicing devices that are part of a computer. It includes: operating system, drivers, utilities. Tool software or programming systems are tools for developing new applications, creating new software. It includes: the input language of the programming system, a translator from the input language to machine language, a library of standard programs and subroutines, a link editor, debugging tools, service (service) programs.

ISBU software Application software. Application software is a set of programs that provide an effective solution to user problems. The main concept is a package of applied programs. Application software package (APP) - a set of programs for solving a range of problems on a specific topic or subject. There are the following types of PPP: 1. General purpose 2. Method-oriented 3. Problem-oriented

ISBU software Application software. 1. RFP general purpose focused on automating a wide class of user tasks. This class includes: Word processors - programs for preparing texts. WordPad, Word, Lexicon. Table processors are programs for processing tabular data. Excel Publishing systems - programs for preparing documents of typographical quality. PageMaker, Quark Xpress. Database management systems (DBMS) - programs for processing arrays of information. Access, Foxpro. GPUs. Corel Draw, AdobePhotoshop, 3DstudioMax, Flash, etc. Dynamic presentation systems. PowerPoint. Design automation systems (CAD) - programs for drawing and designing various objects and mechanisms. Autocad. Shells of expert systems, decision support systems, etc.

ISBU software Application software. 2. Method-oriented PPP is based on the implementation of various economic and mathematical methods for solving problems: Mathematical programming (linear, dynamic, statistical); Network planning and management; Queuing Theories; Mathematical statistics. 3. Problem-oriented SPPs are aimed at solving a specific problem in a specific subject area. This is the broadest class of PPP. Among them it is necessary to allocate: Bank packages; Accounting packages; Financial management; Legal reference systems; Educational programs, etc.

Characteristics of accounting automation programs. At enterprises that make a small number of business transactions, PPP is used to keep a book of business transactions and draw up a balance sheet and financial statements. Such programs usually include tools that facilitate the maintenance of other areas of accounting: accounting for wages, materials, fixed assets, etc. Examples of such programs are the developments of the company 1C: - 1C: Accounting, 1: Enterprise, 1C: Trade and warehouses, etc., as well as the Small Business Accounting program of Infosoft, Info-Accountant, etc. At enterprises with warehouse accounting is carried out with a large volume of economic operations, control over the implementation of contracts is carried out, management accounting, financial analysis, and other work are carried out. For their automation, complex accounting systems, such as BEST-PRO, Galaktika, provide much more convenience.

Features of accounting automation programs. Programs allow you to automate all areas of accounting, can be used at any enterprise, which characterizes their versatility. Designed to work in various operating environments (DOS, Windows 98, NT, XP; OS / 2). Users are offered standard program settings, including setting up a chart of accounts, directories analytical accounting, primary documents and standard reporting forms. Accounting in programs is based on the registration of accounting entries reflecting the ongoing economic operations. The programs provide for the maintenance of synthetic and analytical accounting (in quantitative and sum terms). For the organization of analytical accounting, the use of any number of directories of objects of analytical accounting is provided. To work with primary documents, a large set of standard primary documents is provided. There is a set of ready-to-use standard forms financial statements. Programs have service capabilities to adapt to changing legislation, production structure and other changes.

1c accounting. Program 1C: Accounting is universal system which is based on the basic accounting model. The program supports any accounting systems and methodologies, is used at enterprises of various forms of ownership, is presented in single-user and network versions, supports several accounting charts. Program features: Doing quantitative and many currency accounting Configuring, or making changes and creating additional sets of directories, documents, typical operations etc. Full customizability of forms of primary and reporting documents. All elements of the typical setup are samples that can be adjusted to the requirements of a particular enterprise.

1C: Enterprise. The 1C:Enterprise program is a tool system consisting of three components (“Accounting”, “Operational Accounting”, “Calculation”), each of which individually or in combination defines groups of homogeneous flexible universal modules from which the accounting complex is built. The "Accounting" component is intended for accounting based on accounting operations, provides maintenance of the chart of accounts, entry of postings, receipt of accounting results. The Operational Accounting component is designed to account for the availability and movement of funds in various sections in real time. The "Calculation" component is intended for payroll calculation. System capabilities. There are several ways to enter the initial information - manually, using standard operations or documents. Work with different amounts of information, a different number of jobs for accounting workers is supported. There are powerful tools for creating reports of various types and complexity. There is no limit on the number of possible reports. Report templates are open for changes, they can be included in the configuration or stored in separate files.

1C: Enterprise. At the stage of system configuration, the following is performed: Setting the system operating modes in accordance with the characteristics of the enterprise. Definition of forms of input of documents and operations. Formation of the composition of the chart of accounts and the definition of their properties. Determination of the structure and properties of directories and documents. Description of forms and algorithms for generating reports and other types of settings. At the stage of working with the infobase, the following is performed: Entering documents. Completing guides. Formation of reports Performance of routine calculations and other works. Each configuration is focused on the automation of a specific area of ​​activity and complies with the current legislation. The package includes standard configurations, which are universal application solutions.

Galaxy system. System "Galaktika" is a multi-user network complex that covers all sections of accounting, management of warehouse operations, purchases, sales, financial analysis, planning and resource management, marketing, advertising and personnel management. Features of the complex: Operational financial management Monitoring the progress of contractual relations Monitoring mutual obligations Management of warehouse stocks Formation and control of execution financial analysis Planning, accounting and implementation of the internal budget. Structurally, the complex consists of four circuits: "Administrative management", "Operational management", "Production management", "Accounting", each of which provides a solution to problems and can function both in a complex and autonomously. For example, the “Accounting” contour unites all sections of financial accounting: cash and banking operations, multicurrency accounting, accounting for fixed assets and intangible assets, accounting financial investments, accounting of MC, accounting of wages, formation of consolidated financial statements.

Galaxy system. Principles of building the complex Coverage of the entire range of typical production and economic functions Modularity and full integration at the level single base data. Uniform user interface. Flexible adjustment to the specifics and scope of activities of a particular enterprise. Providing users with tools for self-development of the capabilities of the complex. Support for distributed databases to ensure information interaction between multi-office corporations and geographically remote branches. Scalability.

BEST-PRO system The BEST-PRO system is a complex system designed to automate the management of enterprises in the field of production, trade and services. The complex includes subsystems for maintaining contracts, accounting Money and settlements with counterparties, procurement and inventory management, operational and production planning, production management, sales, accounting for fixed assets, wages, management analysis, accounting and tax accounting. The information core of the system is the General Ledger subsystem, in which all accounting entries are accumulated and the necessary internal and external financial statements are generated. The system easily adapts to any changes in legislation.

Western ISBUs Among the financial and economic software on Russian market a special place is occupied by Western systems. They demonstrate an integrated approach to financial and business management. The most widely proven software systems for big business("Scala", "SunSystem", "Platinum", "SAP", "Avalon", "Triton"). For instance, software package"Scala" is used to automate accounting in multinational corporations; "Sun System" - for maintaining consolidated accounting of foreign branches, "Platinum" allows you to post several thousand transactions per minute and can simultaneously support up to 200 users.

Western ISBU Western software products belong to the class of complex accounting systems in which records are kept in real time. They are built on a modular basis. The main modules of such a system are - General Ledger and Advanced Report Generator (Premier Leoger and Frx); Bank book (Bank Book); Customers (Customers); Suppliers (Suppliers); Registration of orders (Order Entry); Settlements with customers (Accounts Receivable); Warehouse (Inventory); Settlements with Suppliers (Purchase Order). The system is configured by setting the connection of each module with others, starting with the "General Ledger". This principle of construction makes the system flexible, allows you to expand its capabilities without significant processing by adding other modules, for example, accounting for fixed assets, accounting for payroll, accounting for production costs, and others.

ISBU development trends. 1. Development of international programs. 2. Orientation towards integration in relation to the automation of accounting, analysis of reporting and planning of the enterprise. 3. Development of programs for home accounting and private entrepreneurs with a more developed management accounting. 4. Expansion and improvement of tools in all ISBU. 5. Expanding the functions of automated accounting systems of all classes. 6. Improvement of the user interface. 7. Creation and implementation of artificial intelligence systems in regular programs. 8.Improvement of access control and multi-level password protection. 9. Expansion of focus on network technologies.

Problems of Accounting Automation

• A modern enterprise circulates a significant number of financial flows reflected by the corresponding information flows.
• The transition from traditional to computer accounting involves changes primarily in the chart of accounts, the system of accounting entries, and reporting.

Legislative, regulatory bodies, tax office Pension Fund bodies stat. reporting

Consumers

Investors and Shareholders

Company

Employees

Capabilities of computer accounting systems

• Simplicity, convenience and flexibility in their development and use;
• Breadth of application from small enterprises to corporate structures;
• Clear and concise presentation of information;
• Adjustment to changing legislation, including tax, and accounting features of a particular enterprise;
• Large selection of typical operations and reporting forms;
• Significant analytical capabilities, including graphic processing and presentation.

General characteristics of computer accounting systems

• Computer accounting system- a special type of information systems that ensure the implementation of all the main functions and accounting requirements;
• Accounting basis - accounting policy- a set of accounting rules, primary observation, cost measurement, grouping and final generalization of the facts of economic activity. The accounting policy states:

• Working chart of accounts Forms of documents Procedure for conducting an inventory of assets and liabilities Methods for assessing assets and liabilities Rules for document circulation and technology for processing accounting information Procedure for monitoring business transactions
• Working Chart of Accounts
• Forms of documents
• The procedure for conducting an inventory of assets and liabilities
• Asset and liability valuation methods
• Document flow rules and accounting information processing technology
• The procedure for monitoring the performance of business transactions

• The basic concept of accounting is check. The account has a number of attributes:

• Type of balance for a balance account Periodicity, algorithm for closing an account Currency accounting on the account Belonging to a group, subgroup (subaccounts) Structure of the account code
• Balance type for balance account
• Periodicity, account closure algorithm
• Currency accounting on the account
• Belonging to a group, subgroup (sub-accounts)
• Account code structure

• Using a system of accounting accounts allows you to group the assets and liabilities of the organization.

Chart of Accounts

• The term used in accounting synthetic and analytical accounting .
• Synthetic accounting– generalization of data on property, liabilities and business transactions in value terms
• Analytical accounting- keeping records in the context of a certain attribute. To designate the attribute of analytical accounting in 1C:Enterprise, the concept is used subconto. Analytical accounting provides a grouping of information within a synthetic account in value or physical terms.

• To register and group the credentials of primary documents, apply registers accounting. Off-machine information support includes paper forms of a certain form and data structure.
• There are the following types of registers:

• Chronological registers - registration of credentials is carried out in chronological order (journal of business transactions)
• Chronological registers - registration of credentials is performed in chronological order (business journal)
• Systematic registers - registration of credentials is carried out according to a certain grouping attribute (order journal / account statement)

• The system of accounting documents includes: primary accounting and output reporting documents.
• Primary accounting documents necessary for obligatory registration business transactions. They are based on accounting. Forms of primary documents must comply with the forms of unified documentation systems.
• Primary documents contain the following details:

• Title of the document; The date the document was drawn up; Name of the organization Content of the business transaction Measures of the business transaction (in physical and monetary terms) Name officials Personal signatures Other details
• Title of the document;
• The date the document was drawn up;
• Name of company
• Content of a business transaction
• Measures of business transactions (in physical and monetary terms)
• Name of officials
• Personal Signatures
• Other details

• In accounting, the legal force of the document is essential. The organization has a list of persons who have the right to sign primary documents.

• Accounting documents. All organizations, based on synthetic and analytical credentials, draw up financial statements (accounting report, income statement, etc.)
• Forms of financial statements and the procedure for their formation are regulated by regulations.
• Forms of financial statements include a number of mandatory details:

• Name of the constituent part Indication of the reporting date or period Name of the organization An identification number of the taxpayer Full postal address Date of approval of financial statements Other details
• Name of the constituent part
• Specifying a reporting date or period
• Name of company
• Tax identification number
• Full mailing address
• Date of approval of financial statements
• Other details

• Computer accounting systems provide work with primary documents (entry of credentials, their verification, viewing, searching, printing documents)
• To obtain accounting results, the formation of summary and final information, accounting systems provide the formation of reports in the form of documents prescribed form and structures.

Computer accounting systems based on 1C:Enterprise

• Systems belongs to the class of accounting systems for medium-sized enterprises.
• The 1C:Enterprise software package is used in several modes:

• Configurator - system configuration setting Enterprise - IS operation Debugger - debugging of program modules written in the system's built-in programming language User Monitor - online analysis of user work
• Configurator – system configuration setting
• Enterprise - functioning of IP
• Debugger - debugging program modules written in the system's built-in programming language
• User Monitor - real-time analysis of user work

Typical configuration 1C:Enterprise

• Accounting ( Personnel accounting Trade
• Accounting (
• Personnel accounting
• Trade

• 1C:Enterprise allows you to organize joint work of users with a single database based on the use of a local network.
• There are versions of the program based on file-server and client-server architectures. The client-server version of the system operates under the control of MS SQL Server DBMS.
• The difference between architectures is in the number of simultaneously working with information bases users

• Management Accounting
• Management Accounting– for control and analysis trading activities Accounting for the entire enterprise Control of balances and reserves of goods in the warehouse Multi-currency accounting of goods in the warehouse Multi-currency accounting of mutual settlements with counterparties
• Accounting for the entire enterprise
• Control of balances and reserves of goods in the warehouse
• Multi-currency accounting of goods in the warehouse
• Multi-currency accounting of mutual settlements with counterparties
• Multi-currency accounting of cash at the cash desk and on the current account
• Formation of management reports

• The 1C:Enterprise information system implements two control loops:

• Financial Accounting
• Financial Accounting

• The System Configurator is used to design, configure and administer the system. When configuring:

• Building organizational structure enterprise management in terms of IP: firm, division, user Definition of business processes (personnel accounting, warehouse accounting, trade, services, etc.) Setting up typical configuration parameters in accordance with the accounting policy Modification of forms of primary documents and workflow scheme Creation of reference books (classifiers) of analytical accounting Implementation of standard forms and methods of presentation of accounting, statistical and other reporting Implementation of a data processing system in accordance with the requirements of IP
• Building an organizational structure for enterprise management in terms of IS: firm, division, user
• Definition of business processes (personnel accounting, warehouse accounting, trade, services, etc.)
• Setting the parameters of a typical configuration in accordance with the accounting policy used
• Modification of forms of primary documents and workflow scheme
• Creation of directories (classifiers) of analytical accounting
• Introduction of standard forms and methods of presentation of accounting, statistical and other reporting
• Implementation of a data processing system in accordance with the requirements of IP

• Constants– constant values Reference books Enumerations– sets of constant values Documentation Document journals Chart of accounts Subconto types– analytical accounts
• Constants– constant values
• Reference books– normative reference information for objects of analytical accounting
• Enumerations– sets of constant values
• Documentation– forms of primary accounting documents
• Document journals – accounting registers documents that provide viewing, searching for documents
• Chart of accounts- a set of accounts and sub-accounts of synthetic accounting
• Subconto types– analytical accounts

• The basis of information support in 1C:Enterprise is metadata - a set of information objects of various classes:

• Operation Reports Treatment Registers Calculation journals- accounting of performed calculations Types of calculations Calendars
• Operation- a document of a special form for recording accounting entries
• Reports– output documents, dialog boxes for entering report settings
• Treatment– batch data processing programs
• Registers- accounting registers for operational accounting availability and movement of funds
• Calculation journals- accounting of performed calculations
• Types of calculations– calculation algorithm corresponding to the types of accruals and deductions
• Calendars– work schedules of the enterprise and / or external organizations

• The central part of the accounting model is chart of accounts .
• Each account in the chart of accounts includes a set of properties:

• Name Account code Sign of currency accounting Sign of quantitative accounting Sign off-balance sheet Sign of the balance type (active - to reflect the organization's funds, passive - sources of funds, active / passive - both functions) Number and types of subconto
• Name
• Account code
• Sign of currency accounting
• Sign of quantitative accounting
• Sign of an off-balance account
• Sign of the balance type (active - to reflect the organization's funds, passive - sources of funds, active / passive - both functions)
• Number and types of subconto

• The company can use the standard chart of accounts established by normative documents and a special chart of accounts.
• The system of accounts depends on accounting policy enterprises.
• A chart of accounts is created at the stage of system configuration.
• The invoice coding system in 1C:Enterprise is hierarchical. Sub-accounts can be used to detail the assets and liabilities of an organization.
• Subkontno - a sign of analytical accounting, which allows you to detail information about the company's funds accumulated in the accounts.

• Data on business transactions of the enterprise are stored in the form of special entries in the transaction log.
• Each operation contains one or more posting reflecting the content of a business transaction in accounting.
• Each wiring consists of one or more correspondence. Postings that include several correspondences are called complex .
• In correspondence, the debit of one account corresponds to the credit of another account.
• Operations include not only posting information, but also general part- the content of the operation, its total amount, date, number and other details.

• Each operation reflected in 1C:Enterprise is associated with a single accounting documents and is reflected in the journal of business transactions.
• The operation can be expanded into accounting entries - elementary operations for the movement of funds from one account to another.
• The operation includes the following details:

• Transaction date Document number Transaction amount Firm Content
• Date of operation
• Document Number
• Transaction amount
• Firm
• Content

• The postings that make up the content of the operation include details:

• Transaction number (correspondence number) Debit account, credit account, debit and credit subaccounts - components of the accounting transaction Currency - currency type Quantity Amount Document line number Transaction contents Journal number
• Posting number (correspondence number)
• Debit account, credit account, subconto debit and credit - components of the accounting entry
• Currency - type of currency
• Quantity
• Sum
• Document line number
• Wiring content
• Journal number

• The operation log is called by the menu command Operations - Operations Log

• Registers provide operational accounting in value and physical terms
• Registers are divided into balance registers and turnover registers .
• The registers of revolutions are formed with a given frequency
• Balance registers are calculated as the movement of funds is taken into account
• When processing primary documents, the state of the registers changes, information on the state of the registers is obtained through the generation of reports

• Preparatory Elementary Basic
• Preparatory
• Elementary
• Basic

• The preparatory stage includes:

• Entering company details Filling in other directories
• Entering company details
• Entering data about the management of the organization
• Performing adjustments and filling the database (adding accounts, allocating sub-accounts)
• Formation of standard postings for frequently performing frequently used operations
• Input initial balances by accounts
• Filling in other directories

• The initial stage is periodic as the reporting period is maintained and includes:

• Entering data from various primary accounting documents into the information system (implemented by the Business Transactions Journal function)
• Entering information about other ongoing business transactions into the system
• Performing adjustments and filling in the database (using management accounting data)

• The main stage is periodic as the reporting period ends and includes:

• and other reports
• Calculation of totals - performed before the formation of all output documents
• Consolidated transactions - the transfer of summary amounts from the debit of one account to the credit of another
• Chess - a tabular representation of the turnover of the amounts of one account to another and the turnover of the accounts
• Turnover balance sheet - generates for each account the balance at the beginning of the period, turnover and balance at the end of the period, and also displays totals for turnover and balances
• Account balance sheet
• Account turnovers (general ledger) - generates balances and turnovers on the debit and credit of the account and turnovers in correspondence with other accounts for the specified periods
• Account card - contains all transactions indicating a specific account
• and other reports

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Description

• Accounting has a complex information system, consisting of a set of accounting tasks that have internal and external links.
• The determination of these relationships is necessary when designing complex systems for computer data processing, organized on the basis of the use of computer networks.
• The development of accounting information support includes determining the composition of accounting indicators, the introduction of a unified documentation system, the use of classifiers
• basis standard projects computerization of accounting is the creation of a database, reference files and other information

• INFORMATION TECHNOLOGY
• SOFTWARE
• ACCOUNTING

This article discusses the role of information technology in accounting. Analyzed positive sides automated accounting.

• Accounting policy as the main standard of an economic entity
• Legal framework and tasks of accounting for payroll settlements with personnel
• Conceptual theoretical foundations of abc-calculation in agriculture
• Organization of internal control of an economic entity

At present, information technologies play an important role in the life of society, largely determining the level of its development. They are used in many areas of human activity, while facilitating the performance of various tasks and operations. Information technologies have also become widespread in the economic sphere, in particular in the accounting system.

According to the Federal Law of the Russian Federation of July 27, 2006 No. 149-FZ "On Information, Information Technologies and Information Protection", information technologies should be understood as processes, methods for searching, collecting, storing, processing, providing, distributing information and methods for implementing such processes and methods .

Information technologies are necessary to speed up and improve the process of using information in the implementation of many types of activities, so today it is almost impossible to imagine accounting without their use. The accounting system is actively developing and constantly improving, and this is facilitated by the following factors:

• development of computer technology and means of communication;
• the possibility of automating the logical operations of accounting using information technology;
• new control system and error correction;
• new opportunities for documenting the facts of economic life;
• emergence of new accounting technologies.

The development and creation of an accounting information system is main task automation of management of any enterprise. The accounting system must meet a number of the following requirements:

• the correct methodological basis for the construction of planned and accounting indicators;
• coverage of all business processes and operations;
• reliability, completeness, accuracy of accounting data;
• efficiency of accounting operations;
• efficiency of accounting organization.

The use of information technology in accounting greatly increases its efficiency. The accountant can quickly get desired results for any period of time without resorting to manual sampling. The process of grouping data also differs from manual methods in that the same information is used many times for tabulation, and this contributes to facilitating and speeding up the accounting process.

Currently, in accounting, the main means of working with information is a personal computer, and accounting automated systems are actively used. Accounting automated systems are functional software that is designed to perform computer processing of complexes accounting tasks.

In a manual accounting system, data processing usually takes place on paper media information in the form of various accounts, reports, accounting registers. Similar documents are used in the automated system, but they are presented in electronic form. In addition, there are a number of other differences between automated data processing in accounting and non-automated one.

Firstly, it can be distinguished that the use of information technology implies the uniformity of operations. This means that the same commands are used to carry out the same accounting operations, which almost eliminates the occurrence of random errors that are usually inherent in manual processing. Secondly, there is a separation of functions, assuming that the computer system can itself carry out procedures internal control, which in non-automated systems would be performed by various specialists. But at the same time, there are potential opportunities for errors and inaccuracies, because automated accounting systems are more open to unauthorized access. Another difference is that a computer system can perform some operations automatically, and they are not necessarily documented, as is done in manual accounting systems.

An important aspect of accounting automation is right choice software product. Information technology is constantly evolving, and with it comes the process of development. accounting programs, due to this, there are quite a large number of them on the market.

Currently, there is no generally accepted classification of accounting programs. In most cases, they differ in the composition of their functions. They can perform both a minimum and an extended set of operations, depending on the size of the enterprises they target. Based on this, four groups of accounting programs can be distinguished.

1. Packages "mini-accounting". This group includes accounting programs designed for small businesses, where a small number of employees and a small amount of information.
2. Packages "integrated accounting system". These programs are designed for small and medium-sized businesses and are developed on the basis of "mini-accounting" packages. Currently, this group is one of the most common.
3. Packages "integrated accounting system". These programs were developed in order to carry out the processing of complex accounting tasks.
4. Packages "corporate financial and business management systems". These systems are used to automate enterprise management functions and are represented by a complex structure of components, including the accounting subsystem.

Automation of accounting is one of the main tasks for the enterprise, as it will provide a better performance of the necessary operations and facilitate the entire process of accounting. To implement automation, you should select the necessary software products based on the tasks and available resources. However, without a qualified specialist, it is impossible to use information technology. They will be useless for the enterprise if you do not find an experienced and competent accountant. Thus, it can be concluded that today information technology plays an important role in accounting activities. They cover various aspects of accounting and have significant advantages over manual methods. Modern information technologies allow an accountant to be a sought-after and mobile specialist.

Bibliography

1. On information, information technologies and information protection. the federal law dated 07/27/2006 N 149-FZ (as amended on 07/13/2015, with amendments and additional entry into force on 01/10/2016) [Electronic resource] - Access mode: http://www.consultant.ru/document /cons_doc_LAW_61798/ (date of access: 05/15/2016).
2. Yasenev, V.N. Information systems and technologies in the economy: tutorial/V.N. Yasenev. - M: Unity-Dana, 2012. - 560 p.
3. Golkina, G.E. Accounting information systems: textbook / G.E. Golkin. – M.: MESI, 2011. – 230p.
4. Ilyina, O.P. Information technologies of accounting: a textbook for universities /O.P. Ilyin. - M.: Unity, 2011. - 300 p.