Accounting information systems message. Accounting information systems
1) Causes and trends of accounting automation in the enterprise
Causes
Accounting is the most complex and time-consuming process of accounting, so the use of computer technology in the processing of information is simply necessary. Modern information systems are designed to improve the efficiency of the enterprise.
Accounting automation- this is a process in which, as a result of the transfer of accounting to a computer, the efficiency and quality of accounting in the enterprise are improved.
There are the following reasons for the transition to automated accounting information systems:
Error reduction
Facilitate the balance sheet preparation process
Improving responsiveness
Trends
In the early 90s, BIS were simple programs, similar to a complex calculator, with functions not only for addition and subtraction, but also for balance output, just an assistant to an accountant. In the mid-1990s, the scale of activities of many enterprises grew, and there was a need to establish managerial and operational accounting. Today, accounting automation greatly expands the capabilities of an accountant. With the help of automation tools, accounting becomes a larger task, since it can be used in making operational decisions in real time.
Automation developments accounting are carried out in three directions:
1. automation of individual sections of accounting (the so-called "piecewise" or "patchwork" automation);
2. comprehensive automation of financial and economic activity small businesses;
3. creation of corporate information systems for complex automation large enterprises;
The main idea of development software today - the solution is not only directly accounting tasks, but also analysis, planning of the enterprise, implementation of operational accounting. This is due to the focus of today's systems not only on accountants, but also on warehouse workers, managers and supervisors. Moreover, the advantage is given to software products that allow you to automate a whole area of the company's activities.
Thus, at present, there is a tendency towards the development of complex systems that, in addition to traditional externally oriented accounting, include the inclusion of developed subsystems of operational and economic and management accounting.
2) Subject, tasks and significance of information accounting automation
Automation of information accounting- this is the process of using technical means, economic and mathematical methods and control systems that free a person from participation in the processes of obtaining, transforming, transmitting and using information, significantly reducing the degree of this participation or the complexity of the operations performed.
The subject of automation of accounting information is the information of accounting, operational, statistical accounting
Tasks of automation of information accounting:
Facilitate work when processing documents, reduce labor intensity
Error reduction
Improving the efficiency and reliability of accounting
Improving responsiveness
The value of automation of accounting information
The consequence of the introduction of automatic information accounting systems at the enterprise are:
Significant increase in labor productivity and reduction of labor costs.
Reducing the number of errors in documentation, reports, etc.
Improving the efficiency and reliability of accounting
Ease of processing large amounts of information.
3) ASBU and their classification
ASBU - automated accounting system
ASBU classification
According to the method of constructing ASBU, it can be (rather conditionally) divided into the following classes:
− integrated systems;
− instrumental systems;
− AWS complexes.
In addition to these three main classes, two additional ones are sometimes added:
− mini-accounting;
− accounting module of the corporate system.
Mini Accounting are designed to automate accounting at small enterprises that do not have a large number of objects on their balance sheets, do not have a wide range of commodity stocks, with the number of accountants 1-2 people. Programs of this type allow you to enter and process postings, generate a general ledger, turnover sheet, order journals, and prepare reports. In-kind accounting in these programs is usually not kept. Such programs are sometimes used at large enterprises for maintaining consolidated accounting, accounting for cash and banking operations.
This class of systems includes products such as " Chief Accountant"(Parity-Soft company), "Accounting" (early development of the company "Folio"), "Accounting" (firm "Raps"), "Currency balance 1 + Mini-accounting" (firm "Oviont").
Previously, this type included programs "1C: Accounting", "Info-Accountant" and some others, but the capabilities of these programs are much wider.
Integrated Systems are executed as a single module, with the exception of the payroll module, which can be used separately.
In order to reflect the specifics of various accounting areas, the postings include various additional information necessary for the organization of a developed analytical accounting. So, for example, in the Parus system, the basic element is not the transaction itself, but a record of a business transaction, which may contain not one, but several transactions. Similar programs are also aimed at small enterprises, but are sometimes used in medium and large enterprises. Compared to mini-accounting, they have a greater depth of analytical accounting and advanced functions of natural value and inventory accounting.
Integrated systems are also available online, but the entire system is displayed on each computer.
Representatives of this class are such systems as "Sail", "Infin", "Integrator" (company "Infosoft"), "Inotek".
Tool systems, or accounting constructors, are the most widely used. Here, as well as in integrated systems, the general accounting model is applied. But the user can independently describe calculation algorithms, layouts for entering documents, rules for building reports in a special input language. At the same time, the adaptation of the system to the specific needs of the enterprise and significant independence from the developer are achieved, which, in turn, leads to relatively low prices for systems of this type.
A relative disadvantage of instrumental systems is the need for programming skills for an accountant, although programming in the input language of such systems is much easier than in a universal programming language.
Data from individual workstations are transmitted to the consolidated accounting workstation via the network. Here you can give examples of such systems as BEST (Intellect-Service company), FinEco (Aver company), ComTech.
Enterprise Systems(integrated control automation systems) are focused on large industrial enterprises and include a number of modules: procurement and sales management, production process planning, financial analysis, personnel records, accounting, etc. Examples of domestic systems of this class are Galaktika, "Flagman" (firm "Infosoft"), NS2000 (firm "Nikos-Soft").
Over the past few years, the most purchased class of accounting programs has been the class of tool systems that include powerful macroprogramming tools. According to some estimates, more than half of the accounting departments that maintain computer accounting use the programs "1C: Accounting", "Info-Accountant" and "Turbo-Accountant".
4) Accounting IS, purpose of use and place in the enterprise management system
Accounting financial condition and analysis of the dynamics of the development of the enterprise, based on accounting information, are currently the foundations of the management process. In order to obtain the information necessary for the management of production and economic activities, the enterprise, based on modern information technologies, creates a system for automated processing of accounting information. Modern information technologies make it possible to unify and significantly facilitate the laborious process of generating accounting information, to ensure the promptness of obtaining financial reporting enterprises for decision making. In this regard, the BIS is considered as an essential 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. It collects, registers data on economic activity at the enterprise in primary documents, their processing, accumulation, formation of financial and economic indicators of reports, transfer of information to users for analysis and decision-making. Thus, data on economic activity is the input to the BIS, and useful information for decision makers is the output from it.
The main purpose of the functioning of the BIS in the enterprise is to provide the management of the enterprise with financial information for making informed decisions when choosing alternative options for using limited resources.
BIS structure
There are 2 parts in the LSI: the supporting part of the IS and the functional part.
1. Supporting part of IS
Information support is aimed at organizing the information necessary for the implementation of management activities and is divided into extra-machine and intra-machine information support.
Technical support is a set of technical means used, computer networks, network data processing technologies. The structure of the subsystem is formed by: technical means of collecting and registering information, means of preparing and transmitting data, means of input, processing and output of information, means of office equipment and others; methodological and guidance materials; technical documentation, service personnel.
The software is a set of programs that implement the goals and objectives of the system and ensure the functioning of the complex of technical means. The structure of the subsystem consists of: system-wide, special applied and original programs and instructional teaching materials on their application.
Linguistic support is a set of language tools designed to formalize a natural language, build and combine information units when communicating with computer system personnel with computer equipment. The structure of the subsystem consists of: control and data manipulation languages information base, language tools of information retrieval systems, special-purpose dialogue languages, systems of terms and definitions used in the process of developing and operating systems.
Legal support is a set of legal norms that regulate legal relations arising from the functioning of IP and the legal status of the results of its functioning. The structure of the subsystem is made up of various regulations related to contractual relations between the developer and the customer of the system, legal regulation processes that arise during the development of the system.
Mathematical software includes a set of mathematical methods, models and algorithms for information processing. The structure of the subsystem is formed by: software tools, tools for modeling control processes, typical control tasks, methods of mathematical programming, methods of mathematical statistics, etc.
Organizational support includes a set of documents, methods and tools that regulate the interaction of the system personnel and technical means involved in the data processing process. Subsystem functions: analysis existing system management, the choice of directions for improving the management system, the choice and setting of management tasks, the formulation of requirements for the complex of technical means.
Ergonomic support is a set of methods and tools used at different stages of development and operation of an automated system and designed to create optimal working conditions for personnel.
2. Functional part of the IS
Functional components form the content basis of the IS and represent a set of functional systems, task complexes and processing procedures that implement the functions of the control system. In the functional aspect, LSI should provide: performance of the necessary calculations; preparation, filling, verification and printing of documents; data transfer from one reporting form to another; accumulation of results, access to data from past periods.
The complexes of tasks of the BIS include accounting: labor and wages, material assets, fixed assets, finished products, financial and settlement operations, production costs, as well as consolidated accounting and reporting.
Automation of the performance of individual control functions requires their division into smaller parts - functional tasks, for the solution of which algorithms are developed and programs are written.
Requirements for BIS
In the functional aspect, LIS should:
Accurately perform arithmetic calculations;
Provide preparation, filling, verification and printing of primary and reporting documents of any form;
To carry out error-free transfer of data from one printed form to another;
Accumulate totals and calculate percentages of an arbitrary degree of complexity;
Provide access to data and reports for past periods (archive).
Ease of use (user interface friendliness)
The completeness and level of automation of functions in the software means that individual calculation functions must be implemented in almost any package.
Customizability of the package is the availability of tuning tools for new indicators
Flexibility, openness and consistency. Means the possibility of adding new data to it, while not making changes to the structure and involves the maintenance of accounting records at all its stages
The versatility of the system makes it possible to take into account the features of BU at enterprises in various sectors of the economy
System reliability characterizes its resistance to incorrect user commands, hardware failures and the ability to quickly restore data.
In order to provide these opportunities, the system must have a single database on the current state of accounting at the enterprise and archival materials, any information from which can be easily obtained at the request of the user. Depending on the characteristics of accounting at the enterprise, databases may have a different structure, but in without fail must correspond to the structure of the adopted chart of accounts, which sets the main parameters for setting up the system for a specific accounting activity. The system modules that provide calculations, summation of results and calculation of interest must use the calculation standards that are accepted at the current time.
The reliability of a system in computer terms means that it is protected from accidental failures and, in some cases, from deliberate data corruption. As you know, modern personal computers are quite open, so it is impossible to reliably guarantee protection purely at the physical level. It is important that after a failure, the destroyed database can be easily restored, and the system can be resumed as soon as possible. Good accounting systems meet these requirements.
BIS tasks:
Providing an automated solution to the entire complex of tasks of accounting, planning, analysis of financial and economic activities, internal audit;
Obtaining reliable operational information about the current state of affairs at the enterprise in order to make the necessary management decisions on its basis;
Integration of operational, accounting, statistical accounting based on a single primary information;
Obtaining reliable information for feedback used in making managerial decisions;
Automation of processing at all stages of the technical process, starting from the stage primary accounting.
5) Features of accounting information: requirements, characteristics and users
The basis of the BIS is information- a set of quantitative data necessary to perform the functions of planning, control, analysis and which are the basis for making managerial decisions.
Requirements for accounting information
In order for accounting information to be sufficiently unambiguously perceived and understood by those who participated in its preparation at the enterprise, and by those who use it outside the enterprise, it must meet certain requirements.
Firstly, accounting information must satisfy the requirements of comparison and constancy. 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. However, this does not mean that an outdated or poorly chosen accounting method should be used indefinitely. There must be good reasons for changing the accounting form used. Such changes may occur if they are combined with the beginning of a new accounting period (year).
Secondly accounting information must be material. No time should be wasted considering insignificant factors. That is, if the accounting efforts are comparable to the cost of the funds recorded, then accounting should be simplified. Each company chooses its own level of accounting materiality. So, depending on the importance attached to the accounting object, in one case it can be attributed to fixed assets, and in the other - to inventories and immediately written off to costs.
Thirdly accounting information should be conservative. Because the reflection of the facts of economic activity in accounting 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. This feature ensures caution in the assessment of assets, property and in determining
the amount of profit.
Fourth, accounting information must be complete, contain the maximum of what the user needs.
In world practice, there are 4 main characteristics of accounting information which must be provided by the current accounting system:
1. relevance: information should contribute to decision making, i.e. have predictive value, feedback property, timeliness
2. reliability- a property of information that implies its sufficient freedom from errors and bias:
Representativeness - the presence of a direct connection between the phenomenon and its assessment
Neutrality - the assessment of the phenomenon is not affected by what goals the user / expert wants to achieve when assessing
Verifiability means that different experts, while collecting and processing information, will come to the same results.
3. comparability- a property of the form of information presentation, which increases its usefulness due to the possibility of its comparison with similar indicators or data. Limit Form - Uniformity
4. sequence– consistency in the application of any accounting principle and method of accounting after its adoption in relation to a particular object
Users:
1. Internal users of accounting information are:
Administration (board of directors, managers, employees),
Owners
2. External users of accounting information are:
Users with direct financial interests (real investors, potential investors, lending banks),
Users with indirect financial interests (financial authorities, tax authorities, servicing banks, other government bodies, trade unions, insurance companies, customers),
Users without financial interest (statistical authorities, arbitration, audit firms)
Internal users use accounting information to manage the organization. External Users, studying the provided (public) information of accounting (financial) accounting (financial statements), assesses the financial condition and financial position of the organization, depending on financial interests.
6) General and specific principles for the construction and operation of LSI
When designing LIS, it is necessary to take into account that they have both features inherent in all systems of automated processing of economic information, as well as specific ones.
TO general principles construction and operation of LSI include:
first person principle
The principle of a systematic approach,
The principle of reliability
The principle of continuous development,
The principle of economy
The principle of compatibility.
first person principle 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 ASBU, 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 the conditions of its automation. This principle provides for a single entry of information into the system and its repeated use, the unity of the information base, and integrated software.
Reliability principle provided through various ways, for example, duplication of the structural elements of the system or their redundancy.
The principle of continuous development system requires the possibility of its expansion without significant organizational changes.
Economy principle is to ensure that the benefits of a new LSI do not exceed the cost of it.
Compatibility Principle assumes that the projected BIS will take into account the organizational structure of the enterprise, as well as the interests and qualifications of people involved in accounting, provided they are prepared to work in this system.
LSIs are characterized by specific features. So, in the BIS, integration of various types of accounting (operational, accounting and statistical) is carried out on the basis of 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.
Feedback principle is one of the basic principles of any management system. However, only by solving the problems of accounting, it is possible to carry out feedback. BIS is the only source of reliable information for feedback. It is this information that business leaders use to make decisions.
In addition, BIS 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).
7) Classification signs of BIS
The following classification features of LIS are distinguished:
1. Depending on the scale of production of the enterprise:
BIS small business,
BIS of a medium enterprise,
LIS of a large enterprise
2. Depending on the degree of coverage of accounting functions:
mini bookkeeping,
integrated systems,
Integrated accounting systems
3. Depending on the level of automation of the entire enterprise management system:
simple bookkeeping,
Accounting subsystem in a complex automation system
4. Depending on the hardware architecture:
local workstations,
LSI network architecture and information processing
5. Depending on the principle of construction:
− LSI based on a single software core
AWP complexes
6. Depending on the implementation technology:
LIS of small and medium enterprises
When creating LIS in small enterprises, the use of a PC allows you to automate all procedures for processing information at the workplace of an accountant.
There are several approaches to automating accounting when creating such BIS. This is due to the fact that small enterprises with a simple and underdeveloped structure do not require management accounting as a separate subsystem.
The first approach creates a system that automates only financial accounting. Such a BIS is classified as a mini-accounting department. As a rule, accounting in this system is maintained by one person - an accountant.
In the second approach, apart from financial accounting management accounting is partially automated. In this case, accounting is maintained by two people (an accountant and his assistant): either at one workplace by delimiting access, or at two workplaces.
Automation of financial and management accounting is achieved with the third approach. In such a system, with significant amounts of processed information, a multi-user mode is introduced. Several computers are connected to a local network, and each of the computers is treated as a separate workplace accountant.
The choice of approach depends on the type of enterprise and its size.
Unlike large enterprises, small enterprises focus on financial accounting, which occupies the main place in terms of labor intensity and importance. It is aimed at generalization and synthesis of accounting information. Keeping records for individual areas, for example, such as accounting for labor and wages, accounting for finished products and their sale, accounting for fixed assets and intangible assets, accounting for material assets, consolidated accounting and others, is carried out through the use of
separate program modules (blocks).
LIS of a large enterprise should provide the following functions:
Automated solution of the whole complex of tasks of accounting, planning, analysis of the financial and economic activities of the enterprise, as well as internal audit;
Obtaining operational, constantly changing information about the current state of affairs at the enterprise. The main emphasis should be placed on obtaining operational analytical reports and summaries on the use of invested financial resources;
Possibility of consolidated management and receipt of consolidated financial statements. Large enterprises may have branches or remote warehouses. In addition, the finances of such an enterprise may belong to a group of owners. Therefore, it is relevant to have remote workplaces in such a system with the ability to exchange data for operational management from the center.
8) Accounting complexes: historical place, essence and shortcomings
The first BIS were created on the basis of large computers and represented accounting complexes - separate programs for each accounting section, created even before the advent of personal computers. They were used mainly for processing large volumes of accounting information at large industrial enterprises, in ministries, because. were expensive, required significant space and specially trained personnel for their operation. This stage of BIS development was characterized by the automation of individual accounting tasks. The most labor-intensive areas were automated, such as accounting for labor and wages, accounting for material assets, accounting for production costs, and calculating the cost of production. Information processing in such LSI was carried out centrally, and with the advent of mini-computers - decentralized.
The further development of LIS was associated with economic changes in Russia and with the advent of personal computers. The use of a PC brought the source of information closer to the user of this information - the accountant, bypassing intermediaries (computer centers), led to the creation of automated workstations (AWP) on the basis of a PC. Decentralized processing of accounting information and distribution of databases among users has become widespread.
Among the LIS of this class, accounting systems for automating warehouse accounting and accounting for labor and wages are currently the most developed. They can be used in large and medium-sized enterprises with a large turnover of economic assets and a significant number of employees.
Of the programs of this class known on the Russian market, one can single out: “Accounting for goods and materials” (Parity-Soft company), Warehouse (Folio company), Trading warehouse (Infin company), Parus - Sales and Warehouse” (“Parus” Corporation); "1C - salary" (company "1C"); “Salary” (firm “Paritet-Soft”); “Mini-Salary”, “Maxi-Salary”, “Super-Salary” (Infin Company), “Salary” (Sail Corporation) and others.
Due to their specificity, such BIS provide automation of primary accounting and are associated with automation of management accounting.
For the complex automation of accounting at the enterprise, it is necessary to have several programs for accounting areas, as well as a consolidated program that carries out posting on accounts, compiling a balance sheet and summarizing. At the same time, the information coming from different sites into the integrated program should be comparable.
9) Mini-systems and complexe accounting systems: causes, features, trends
In the early 1990s, the emergence of a large number of commercial structures in Russia required software for simple bookkeeping. In the accounting software market, so-called mini-systems or mini-bookkeeping- developments of a number of firms that allow accountants of various qualifications to work. In this regard, such systems appeared as: "1C-Accounting Prof" (firm "1C"); "Integrator-Solo" (firm "Ifosoft"); "DiaSoft BALANS" (company
"DiaSoft"); "AUBI - mini accounting" (firm "O" Stream"); "Info-Accountant" for small businesses (firm "Informatik") and others.
Further development of business, business processes taking place within enterprises required expanded capabilities from BIS and the transition from simplified to universal accounting. For BIS users - qualified accountants, it was necessary to automate not only all accounting tasks, but also to obtain timely and operational financial information in order to improve the efficiency of enterprise management, maintain financial balance, and obtain stable profits. Therefore, accounting systems operating on the network were required.
In this regard, there were complex accounting systems such as "ABACUS", designed for accounting in 50 - 60 people (firm "Omega"); "Integrator" (firm "InfoSoft"); "BEST" - for complex automation of enterprises (firm "Intellect Service"); "Sail - Enterprise" - an option for large and medium-sized enterprises (Corporation "Parus"); "Supermanager" (firm "Lanks"); "Turbo Accountant" (firm "Ditz") and others.
This class accounting systems, refers to universal systems, which are easily configured for the specifics of accounting at an industrial enterprise and can work both on the network and at individual workplaces of accounting employees. Therefore, such systems occupy the largest sector in the financial and economic software market.
Such BIS represent the broadest opportunities for accounting in the enterprise. Through the use of various modern information technologies, they provide:
Ability to customize the features of any accounting, both for small businesses and for corporate structures;
− maintenance of extended analytical accounting by adding analytical features to individual balance accounts;
− registration business transactions in several ways. The most common are two approaches when registering business transactions - “from posting” and “from the primary document”.
- several options for entering information, which facilitates and speeds up the process of registering accounting information (manually, by copying a business transaction from a journal, based on typical operations by using a directory of typical operations, by filling out forms of primary documents selected from the directory)
− formation of any reporting primary documents, and operational summaries, as well as financial reporting forms at any time and for any period
− formation of graphic illustrations of the results of financial and economic activities through the use of a graphic editor;
− collection of information about all stages of work to control the activities of accounting staff.
− formation of operational information about the state of affairs at the enterprise, the possibility of consolidated management and receipt of consolidated financial statements based on the use of network technologies;
− reliability and safety of information by determining the access level for each user (administrator, chief accountant, accountant, warehouse worker, etc.);
− introduction of multi-currency accounting;
− keeping records at retail trade enterprises, ensuring the connection of the system with electronic cash registers.
Western systems occupy a special place among financial and economic software on the Russian market. They demonstrate an integrated approach to financial and business management. The most widely proven software systems for big business("Scala", "Sun System", "Platinum", "SAP", "Avalon", "Triton").
The main reason for the spread of Western programs on the Russian market was the possibility of accounting in accordance with international standards. Russian packages were originally created for the Russian market and were not intended to expand their functions to the Western version of accounting. Western packages since the release of their suppliers to Russian market in the early 1990s managed to successfully reorganize to meet the requirements Russian accounting. For the most part, they are able to support two accounting options - Western and Russian, but they are very cumbersome and difficult to learn, and also very expensive. Russian manufacturers of such systems are little known to the general public. The most famous now is the domestic complex "Galaktika" (firm "Galaktika").
Further development of the capabilities of the BIS is due to the need for analytical processing of accounting information accumulated in these systems and used by managers and leaders in their daily activities to make managerial decisions. The use of well-known economic and mathematical methods, methods of mathematical statistics, appropriate programming tools in the conditions of fierce competition in the Russian market has led to the emergence of financial and analytical programs that allow you to analyze the financial condition and performance of the enterprise. These include such programs as - "Express Analysis" (firm "Telecom-Service"); "FinExpert" (firm "RosExpertiza"); "Alt-Finance" ("Alt" company), "Audit Expert" ("Pro-INVEST Consulting" company) and others.
10) Integrated systems: principles of organization and development prospects
Currently, the creation of modern BIS is focused on integration in relation to the automation of accounting, analysis of reporting and planning of the enterprise. Integrated LSI are multifunctional systems for enterprise management. The need to create such systems is obvious today for a significant part of domestic enterprises, both manufacturing and commercial sectors.
Such systems should provide a solution to the whole range of tasks for processing accounting information, from collecting and verifying the correctness of information entering the database, processing it according to appropriate algorithms, to data analysis. Moreover, the user in such systems does not require special knowledge in the field of databases, factor analysis or optimization methods.
To create integrated LSI, it is advisable to use the computer technology "client-server". The development of an integrated BIS for complex accounting, financial analysis and planning in an enterprise using applications built in the client-server architecture has a number of advantages:
− extremely low performance requirements for workstations.
− the ability to distribute data processing tasks among several application servers.
− minor network upgrade requirements.
− Possibility of cheap and at the same time effective implementation of remote access for users.
The use of local and global computer networks, telecommunications will determine the features of the further development of modern LSI.
11) Classification of LSI according to the principle of construction
According to the principle of construction, LSI can be divided into the following classes:
− LSI based on a single software core
AWP complexes
An example of a LIS based on a single software core can be 1C: Accounting
Complexes of accounting workstations(AWP) are focused on the accounting departments of medium and large enterprises, where the functions between accountants are clearly divided. Such complexes include separate workstations for accounting areas (fixed assets, wages, inventory items, etc.).
The user can purchase only the components he is most interested in, and, as necessary, buy other modules. There is no single data presentation model here: each workstation has specific functions for processing primary documents and issuing reporting forms. Systems of this type most fully reflect the specifics of the large bookkeeping workflow.
Some systems of this type include, in addition to purely accounting workstations, also workstations for office work, management, personnel accounting, which makes them very similar to corporate systems, but at a lower cost.
Data from individual workstations are transmitted to the consolidated accounting workstation via the network.
Here you can give examples of such systems as BEST (Intellect-Service company), FinEco (Aver company), ComTech.
Software complex "BEST" is focused on small businesses (no more than 3-5 users) and provides operational, accounting and management accounting. The structural blocks of "BEST" are planning, operational and accounting and information and analytical system that provides information for enterprise management (decision making) and analysis of business processes. Thus, this complex covers the entire cycle of enterprise management.
As part of management accounting, the BEST complex implements the functions of financial and operational planning, control over the execution of plans, as well as analysis of planned and actual data. The BEST system consists of several functional subsystems:
Procurement
Sales
Finance
Staff
Liabilities settlements
Accounting
Financial and operational planning
Control and analysis
Accounting in the BEST system is maintained on the basis of primary documents registered during operational accounting. Postings on documents can be generated in two ways - either automatically, using the mechanism of standard operations, or manually. The program supports multi-level synthetic and analytical accounting and generates internal, external and tax reports.
12) Classification of BIS by implementation technology
According to the implementation technology, LIS can be divided into the following classes:
− LSI based on parametric algorithmization
LSI based on direct algorithmization
LSI based on parametric algorithmization
In the LIS data, the user cannot change anything, independently describe the calculation algorithms, layouts for entering documents, rules for constructing reports in a special input language. The only thing the user can do is to set the parameters (for example, the choice of the parameter: to charge depreciation or not)
This class of systems includes "BEST"
LSI based on direct algorithmization
In the LIS data, the user can independently describe calculation algorithms, layouts for entering documents, rules for constructing reports in a special input language. At the same time, the adaptation of the system to the specific needs of the enterprise and significant independence from the developer are achieved.
The relative disadvantage of instrumental systems can be recognized as:
High price
The need for programming skills for an accountant, although programming in the input language of such systems is much easier than in a universal programming language.
This class of systems includes "1C: Accounting", "Info-Accountant", "Turbo-Accountant" (firm "DIC"), "Computer-Service", etc.
13) Organization of BIS based on software package 1C: Enterprise
Program "1C: Enterprise"- an instrumental system consisting of three components (“Accounting”, “Operational accounting”, “Calculation”), each of them individually or their combination determines groups of homogeneous flexible universal modules from which the accounting complex is built.
1C: Enterprise is a universal system for automating the activities of an enterprise.
Due to its versatility, the 1C: Enterprise system can be used to automate various areas of the enterprise's economic activity:
Accounting for commodity and material assets,
Mutual settlements with contractors,
Payroll preparation,
Calculation of depreciation of fixed assets,
Accounting for any sections, etc.
According to the concept of building an information model 1C: Enterprise refers to systems with a universal model of credentials, according to the method of building a program - to systems that have a single software core.
1C: Enterprise belongs to the class of fully reconfigurable systems. Configuration allows you to create any application, from automating individual sections of accounting to automating the accounting of corporate information systems for managing an economic entity.
The functioning of the system is divided into two processes:
Configuration (description of the domain model by means of the system)
Execution (data processing of the subject area).
Configuration is a description of the domain model. The result of this process is a configuration that is a domain model. Configuration design requires deep knowledge, both in the field of programming and in the subject area. In this regard, the program delivery package includes a ready-made solution, the so-called standard configuration, where the accounting methodology is implemented in accordance with the legislation of the Russian Federation. When the current legislation changes, the standard configuration is updated by the developer, the updated version is transmitted to users in a centralized manner.
Execution is the processing of domain data, i.e. direct work of the user with the information system: filling in directories, entering documents, performing various calculations, generating reports.
The composition of the installed components determines the functionality of the system.
1. Component "Accounting" is designed for accounting based on accounting operations, provides for maintaining a chart of accounts, entering postings, obtaining accounting results.
She manipulates concepts such as accounts, transactions, and leashes. The capabilities of the "Accounting" component allow you to keep records in parallel in several charts of accounts, to keep multidimensional and multilevel analytical accounting
The "Accounting" component provides the ability to maintain accounting for several enterprises in one information base
2. Component "Operational accounting" is designed to automate and promptly record the availability and movement of funds. Allows you to register movements and receive information about the movements and balances of commodity, material, cash and other assets of the enterprise in real time in a variety of sections
It supports the mechanism of registers, which ensures the recording of movements and the receipt of residues in various sections. Using this mechanism allows you to automate the accounting of mutual settlements with customers, inventory of goods and much more.
One of the main areas of application of this component is the automation of accounting for warehouse and trade operations.
3. Component "Calculation" contains mechanisms for performing periodically performed complex calculations and is intended for payroll.
The capabilities of this component allow you to perform calculations of varying complexity, in particular, with recalculation of the results “backdated”, and maintain an archive of calculations for past periods
These features are implemented by the calculation journals supported by this component. One of the main areas of application of the component is payroll.
14) General principles of preparing LIS for operation. Creation of the structure of the organization. Entering leftovers.
Preparation of the information base for automated accounting includes:
Entering organization details
Entering information about the accounting policy of the organization for the purposes of accounting and tax accounting
Completing directories
Setting configuration options for a specific user.
Information about the organization belongs to the category of permanent or semi-permanent information. Information about the organization in an accounting system that does not support parallel accounting is taken out in constants - configuration objects used to store the values of conditionally constant accounting parameters.
If there is support for parallel accounting, then the information is entered in the directory "Organizations" (Enterprise - Information about the organization).
Organization details:
Organizational and legal form of organization
TIN, KPP, PSRN
Contacts: address (legal, postal, actual), telephones
Full name of the head, accountant, cashier and other responsible persons
Bank details (account name, bank name, correspondent account, BIC, city, bank address and phone number, account number and type, opening date, account currency)
Subdivisions
Warehouses, storage places
List of cash desks
All fields of the form of information about the organization can be conditionally divided into mandatory and optional fields.
The fields Name and Code of the organization must be filled in without fail. These data characterize the organization as an element of the directory of the Organization. If it is planned to maintain accounting and tax records for several organizations in the information base, then the Prefix attribute must be filled in.
Also on the form of information about the organization there are fields the full name of the organization, legal / physical. person, main bank account, parent organization. There are 5 tabs at the bottom of the form:
Main
1. Details: TIN, KPP, PSRN, Date of registration
2. IFTS: Code of the IFTS, Name of the IFTS
3. Certificate of registration with the tax authority
Contact information (addresses, phone numbers and other contact information)
Codes (OKATO, OKPO, OKONH)
Funds (Registration number in the FIU, FSS)
Accounting policy of the organization
Separate elements of the organization's accounting policy in the 1C: Enterprise program are supported in an automated mode. To describe the accounting policy of the organization, you need to open the register with the menu command Enterprise - Accounting policy– Accounting policy of the organization.
The Accounting Policies of Organizations window consists of several tabs. The following fields are set in the header of the window:
Organization - the name of the organization whose accounting policy is being configured;
Applies from - the date on which the accounting policy is applied. The expiration date of the accounting policy is also indicated there. Accounting policies in organizations are subject to annual changes, or, if no changes have been made to it, to New Year accept the "old" accounting policy.
Taxation system
There are 6 tabs at the bottom of the window:
Accounting
Production
income tax
It is obligatory to indicate the accounted policy of the organization for accounting and tax accounting.
Accounting:
Inventory cost estimation method
Method of valuation of goods in retail
The "direct costing" method is used
PBU 18/02 "Accounting for income tax calculations" is applied
For tax accounting:
Selected taxation system
Inventory cost estimation method
Payroll tax expenses are taken into account
Depreciation method
Depreciation premium expense
Set income tax rates
Rules for entering balances into the system
Balances are entered into the system on a date earlier than the start date of the system
000 - auxiliary account for entering balances
Information is entered in the context of subconto, i.e. account analytics is indicated
Sub-account required
For OS, NFS and USN, a special mode for entering balances into the system is provided.
Entering OS balances
To enter balances for fixed assets, use the document Entering opening balances for fixed assets (Operations > Documents > Enter initial balances by OS).
The document form has two tabs. The Fixed assets tab is intended for entering data on fixed assets. It contains a tabular section, each line of which represents information about one OS object. The Totals tab contains summary data for the entered indicators.
In the form of the document Entering opening balances for fixed assets, you must specify:
Previous date
Name of company
A document on accounting and tax accounting must be generated
Add an OS to the OS list.
When adding a new element to the Fixed Assets tabular section, a form appears for entering information about the fixed asset:
1. OS name
2. inventory number
The tabular part of the form for entering information about the OS contains 4 tabs:
1. opening balances (primary value, value at the time of entry of balances, accumulated depreciation)
2. accounting (method of receipt, method of calculating depreciation, useful life, method of displaying depreciation expenses D20 (25,26,44) K02)
3. tax accounting
4. events.
When posting the documents Entering the initial balances of fixed assets, the following will be generated:
1. D01.01 K000 - accepted for accounting
2. D000 K02.01. - accumulated depreciation is taken into account
Initial account balances (excluding fixed assets, VAT, USN balances, entrepreneur accounting balances) are entered using manual operations. To generate accounting entries for accounts in manual mode, use the Operation document (accounting and tax accounting). This document can be found under Operations > Manual entries.
To enter the initial balances on active accounts, a posting of the type DAS K000 is used, where AS is an active account, to enter postings on passive accounts, a construction of the type D000 KPS is used, where PS is a passive account.
If you enter data on an off-balance account, you do not need to specify a corresponding account, since the double-entry method is not used when accounting on off-balance accounts.
When entering balances using the Operation document, it should be noted that they must be entered in detail - that is, with the necessary detail for subaccounts and subconto.
Checking the correctness of entering the initial balances
To check the correctness of entering the initial balances, you need to use one of the standard accounting reports - the Balance Sheet.
In order to build a balance sheet, you need to execute the command Reports - Turnover balance sheet. A balance sheet with the current settings will be built in the report window. If you make changes to the report parameters, in order for it to be rebuilt, you need to click the Generate button.
The balance sheet is often referred to as a trial balance. Its Opening Balance column represents the account balances at the beginning of the period that can be used to compile the opening balance sheet. And the column Balance at the end of the period is, in fact, the balance at the end of the period. WWS benchmarks that allow you to check the correctness of the initial filling in of data on accounting accounts:
1. The debit turnover on account 000 must be equal to the credit turnover. If this equality is satisfied, this means that the debit turnover on other accounts and the credit turnover on other accounts are also equal to each other, that is, if we move from the balance sheet to the balance sheet, it turns out that the value of assets is equal to the value of the sources of their formation.
2. The debit balance on all accounts at the end of the period is credit balance, and they, in turn, are equal to the turnovers on account 000.
3. Fulfillment of the first condition leads to the fact that account 000 has no balance.
15) General principles for organizing accounting for the movement of fixed assets in BIS
1. Accounting for income (investment in non-current assets)
Accounting for fixed asset receipts is reflected using the document "Purchase of goods, services" (Purchase - Receipt of goods and services). When creating a new document, select the document type Equipment.
Fill in the following fields on the form: Date, Contractor, Contract, Warehouse.
Equipment
Expense Accounts
Additionally
Invoice.
When accounting for fixed asset receipts, select the Equipment tab.
Information about the OS is first entered in the Nomenclature directory (nomenclature group Equipment (fixed assets)), then in the OS directory.
On the Equipment tab, you must specify:
Nomenclature
Quantity
VAT amount
When posting this document, postings are generated: D 08 K 60
2. Accounting
In order to take into account the fixed asset, you must use the document Acceptance for accounting of fixed assets (OS - Acceptance for accounting of fixed assets). When creating a document, you need to select the Equipment type.
The registration form has 4 tabs:
Fixed assets (Fields Equipment, Warehouse, Account (BU) and Account (NU), The tabular part of the Fixed assets contains information about the OS objects that we will take into account)
General information (fields Operation with fixed assets, Method of displaying depreciation costs)
Accounting (General information: fields Accounting procedure, Department, MOT, Method of receipt, Accounting account; Depreciation calculation parameters: Account, Depreciation method, Useful life, Depreciation schedule by year
tax accounting
3. Depreciation on fixed assets
Depreciation on fixed assets is calculated using the Month-end Closing document (Operations - Scheduled Operations > Month-End Closing).
The document is entered on the last day of the month. The document provides a choice of the function "Accounting depreciation of fixed assets". Opposite the line “Accounting depreciation of fixed assets” in the Actions performed field, set the checkboxes in the fields of BU and NU.
4. OS transfer
Preparing for the Transfer is carried out using the document Preparing for the transfer of fixed assets (OS - Preparing for the transfer of fixed assets).
The tabular part of the form Preparing for OS transfer:
Cost (BU) - this field contains the initial cost of fixed assets according to accounting data.
Rest cost (BU) - residual value object
Depreciation (wear and tear) (BU) - the amount of accumulated depreciation according to accounting data
Amorth. per month (depreciation) (BU) - this field contains the amount of depreciation that must be additionally charged for the object for the current month.
1. D20 (25,26,44) K02.01 - Depreciation for the current month of using the fixed assets object has been accrued.
2. D02.01 K01.09. - Written off the amount of accrued depreciation to calculate the residual value
3. D01.09 K01.01 - The balance sheet (initial) cost of the asset was written off.
OS transfer
The document Transfer of fixed assets (OS - Transfer of fixed assets) performs the following actions:
Additional charges of depreciation on the decommissioned fixed assets;
Writes off OS from the register;
Makes records of settlements with counterparties for the transferred OS.
In fact, the Asset Transfer document is able to replace the Preparing for Asset Transfer document; it is used when asset retirement operations occur in one reporting period (month). The Asset Transfer and Prepare for Asset Transfer documents can be used together.
Details of the document header: Organization, Counterparty, Event, Subdivision, Contract. Preparation document
In the tabular part of the Fixed assets, records are made automatically - based on the data of the OS preparation document for transfer. Manually fill in the Amount fields - specifying in this field the amount for which the asset was sold, and% VAT, indicating the VAT percentage rate.
The document generates the following postings:
1. D91.02 K01.09 - Reflected the residual value of the sold asset
2. D62.01 K91.01 - Reflected the proceeds from the sale of fixed assets;
3. D91.02 K68 - Allocated VAT payable to the budget
5. Decommissioning of OS
The document Write-off of fixed assets (OS - Write-off of fixed assets) is used to write off fixed assets that are morally or physically obsolete or are subject to liquidation due to an emergency.
In the Fixed assets write-off form, you must specify the reason for the write-off. The document calculates depreciation for the current month, calculates the residual value and writes off the residual value to other expenses.
The document generates the following postings:
D20 (25,26,44) K02.01 - depreciation was charged for the current month of using the asset;
D02.01 K01.09 - accrued depreciation written off;
D01.09 K01.01 - the initial cost of the asset was written off;
D91.02 K01.09 - the residual value of the asset is written off.
16) General principles for organizing depreciation in BIS
You can set the depreciation method in the Depreciation expense reporting methods reference book.
Having created a new directory element and given the name of the depreciation method, we must fill in the Methods tabular section.
Here, when creating a new element, you should, first of all, specify the accounting account (the Cost account field), to which the depreciation costs of the fixed asset will be charged. In our case, this is 20.01. Now you need to set up subcontos provided on the account - when you click on the button with three dots in the corresponding field, available lists of subcontos will appear, where you select the unit in which this OS object is used, the cost item.
Depreciation
Depreciation on fixed assets, intangible assets is calculated using the Month-end closing document (Operations - Scheduled operations > Month-end closing).
The document is entered on the last day of the month. The document provides a choice of the function "Charging depreciation of fixed assets", "Charging depreciation of intangible assets and writing off R&D expenses". Opposite these lines, in the Actions performed field, check the boxes in the fields BU and NU.
17) General principles for organizing accounting for intangible assets
1. Admission NMA
In the document "Receipt of intangible assets" (IA - "Receipt of intangible assets") we indicate the counterparty. Supply contract, fill in the tabular part, indicate the object of intangible assets from the directory, cost and VAT.
Nomenclature field in the tabular section Intangible assets filled in from the reference book Intangible assets and R&D expenses
For the directory element, you must select the type of intangible assets:
Exclusive right to invention
Property right of the owner to the trademark
Organizational costs associated with opening an enterprise (costs for registration, obtaining licenses)
Business reputation
The document generates the following postings:
1. D08.05 K60.01 - Costs for the acquisition of intangible assets;
2. D19.02 K60.01 - VAT allocated.
2. Accounting for intangible assets
To accept intangible assets for accounting, the document Acceptance for accounting for intangible assets (IA - Acceptance for accounting for intangible assets) is used.
The document contains 3 tabs:
Intangible asset (fields: Intangible asset, Account (BU) and Account (NU), Way of reflecting depreciation expenses
Accounting (fields: BU account, Initial cost, Method of receipt in the organization. You must check the box Calculate depreciation, and then set the depreciation parameters: account and depreciation method, useful life)
tax accounting
The document generates the posting: D04.01 K08.05 - The object of intangible assets was accepted for accounting at the initial cost
3. Depreciation charge
To calculate depreciation on intangible assets, the Month-end closing document (Operations - Scheduled operations - Month-end closing) is used.
To calculate depreciation for intangible assets, you need to check the boxes in the accounting and NU fields opposite the Calculation of depreciation of intangible assets and write-off of R&D expenses parameter.
4. Transfer of intangible assets
For the transfer of intangible assets, the document Transfer of intangible assets (IT - Transfer of intangible assets) is provided, there is no document "Preparation for the transfer of intangible assets"
Details of the document header: Organization, Counterparty, Contract. Preparation document
Specify:
Information about the implemented object (IA, Amount, % VAT, Amount of VAT)
Accounts for income and expenses from sales (income - 91.01, expenses 91.02)
With the help of a document, you can register the transfer of only one object of intangible assets.
The document generates postings:
1. D20 (26.44) K05 - additional depreciation charge
2.
3.
4. D62 K91.01 - Reflected the proceeds from the sale of intangible assets
5. Write-off of intangible assets:
Choose:
NMA object
Write-off date
Cost account (99.02 - other non-operating expenses, indicate the subconto)
The document is designed for a one-time write-off of only one intangible asset.
The document generates postings:
1. D20 (26.44) K 05 - additional depreciation
2. D05 K04 - calculation of residual value
3. D91.02 K04 - writing off the residual value to expenses
18) General principles of organization inventory accounting and services
1. Receipt of goods
Organization:
contractor, contract
tabular part
Settlement Accounts
Additionally
Invoice
The document generates postings:
2. D 19 K 60 - VAT included
2. Receipt of services.
The receipt of services is similar to the receipt of goods, only when creating a new document, the "Services" mode is selected, and the tabular part of the receipt of services is filled in on the Services tab.
The document generates postings:
1. D 44 K 60 - services received from the supplier
2. D 19 K 60 - VAT included
3. Purchase of materials
Receipt of goods is similar to receipt of goods
The document generates postings:
1. D 10 K 60 - materials received from the supplier
2. D 19 K 60 - VAT included
To account for the receipt of goods for commission, you must:
Specify a supplier that has an agreement for commission transactions
In the tabular section, the nomenclature field is filled in from “Goods on commission” (goods on commission -004 account, double entry is not required)
4. Movement of goods and materials from warehouse to warehouse
It is carried out using the Warehouse - Goods transfer document
To move materials, it generates postings: D 10 K 10 - subconto changes
To move goods, it generates postings: D 41 K 41 - subconto changes
19) General principles for organizing accounting for the write-off of materials and output
The movement of goods to production is carried out using the Requirement-invoice document (Production-Requirement-invoice).
Costs written off: - when moving
Materials are transferred to account 10.11 and are taken into account until they are written off
Document details:
Organization
Subdivision
materials
Customer materials
The document can be generated independently of the Production report for a shift document, or it can be based on it. When generating the Requirement-invoice document based on the Production report for a shift document, the document is generated automatically.
The document generates the wiring: D 20 K 10
To record the release of finished products, use the Production report per shift document (Production > Production report per shift).
Document details:
Organization
Subdivision
Cost Account (BU)
Cost Account (NU)
Products
Return waste
When releasing products on the "Products" tab, you must specify:
Products
Quantity
Accounting account (BU) and accounting account (NU)
Nomenclature group
The document can generate an Invoice for the transfer of finished products. This document formalizes the transfer of finished products from production to the warehouse.
The document forms the wiring: D 40 K 20
20) General principles for organizing accounting for the receipt of goods and materials
Receipt of goods
To reflect the receipt of goods in the organization, use the document Receipt of goods and services (Purchase - Receipt of goods and services). When creating a new document, select the "Purchase, commission" mode
Before filling out the document, it is advisable to have formed purchase prices. To do this, open or create a new item in the Nomenclature reference book. In the element form, go to the Prices tab and specify the date from which the price will be valid in the Get/Set price on date field, the price type and its value.
You can also set prices using the menu item Enterprise - Products - Set prices for items.
Before filling out the document, you must click on the Prices and currency button and set the price type.
The document must indicate
Organization:
contractor, contract
tabular part
Settlement Accounts
Additionally
Invoice.
Upon receipt of goods, you must specify the goods in the nomenclature field on the Goods tab. Also, if there is an invoice, then specify it on the Invoice tab.
The document generates postings:
1. D 41 K 60 - goods received from the supplier
2. D 19 K 60 - VAT included
Receipt of goods on commission
To register the receipt of goods from the consignor, the same document Receipt of goods and services (Purchase > Receipt of goods and services) with the document type Purchase, commission is used.
When filling out the document, in particular, the Agreement field, it must be taken into account that the goods are received under a commission agreement.
When filling out the contract form with a counterparty, you must specify:
Contract type
Calculation method: percentage of the sale amount
Percentage - indicates the remuneration of the organization from the sale.
When filling out the tabular section of the Goods and services receipt form, the Nomenclature field is filled in from the Nomenclature - Goods on commission lookup. Goods accepted for commission are recorded on account 004 "Goods accepted for commission"
21) General principles for organizing the accounting of goods in retail trade
Receipt of goods for retail can be taken into account in two different ways:
Without the use of account 42 "Trade margin" - that is, at purchase prices.
D19 K60 - VAT;
D41 K60 - goods received from the supplier;
D19 K60 - VAT;
How an organization keeps records of goods in retail trade is set in the accounting policy of the organization (Enterprise - Accounting policy - Accounting policy of organizations, tab Accounting, parameter Method of valuation of goods in retail).
Sales
First you need to set retail prices
1. Set purchase prices
3. Set a new price type: retail
4. Click "Change"
Retail:
In fact
After inventory
Retail sales report
Automated Point of Sale (ATT)
In fact:
1. Payment to the cashier
2. Waybill
3. Invoice
Inventory:
1. Inventory
2. Retail sales report
Wiring:
The sale of goods on commission is processed according to the same rules as the sale of own goods, the difference in postings:
Accounting for the sale of goods at retail, as well as the receipt of goods for retail sale, is also carried out in two main areas:
Using sales prices
Using purchase prices.
When using purchase prices, the following entries are made in accounting:
D90.03 K68.02 - VAT charged on sales;
When using the sales price accounting method, the following entries are made in accounting:
D50 K90.01 - proceeds from the retail sale of goods;
D90.02 K41 - reflects the purchase price of goods sold;
D90.02 K42 - reflects the trade margin on goods sold.
D90.03 K68.02 - VAT has been charged on sales.
22) General principles for organizing the accounting of goods in wholesale trade
The receipt of goods for wholesale can be accounted for in two different ways:
Using account 42 "Trade margin" - that is, according to selling prices,
Without the use of account 42 "Trade margin" - that is, at purchase prices.
Schemes of accounting records when accounting for purchase prices look like this:
D41 K60 - goods received from the supplier;
D19 K60 - VAT;
When accounting for sales prices, the following entries are made:
D41 K60 - goods received from the supplier;
D19 K60 - VAT;
D41 K42 - reflects the trade margin.
Sales
First you need to set wholesale prices
You can set prices using the menu item Enterprise - Products - Set prices for items.
To set retail prices:
1. Set purchase prices
2. Copy the document with purchase prices as a base
3. Set a new price type: wholesale
4. Click "Change"
5. In the Action field, select change to percentage and set the percentage
6. Click "Run". Price recalculation in progress
Wholesale trade:
Prepayment
In fact
Postpaid
Prepayment:
1. account (does not generate postings)
2. payment (to the cashier, by bank)
3. consignment note or certificate of services (confirm the fact of sale)
4. invoice (to highlight the amount of VAT)
The document "Account" can be the basis for documents 2, 3, 4, i.e. on the basis of the "Account" you can enter other documents
When filling out a consignment note, it is advisable to use the selection function: select the "Balance and item price" mode
In fact:
1. Payment to the cashier
2. Waybill
3. Invoice
Postpaid:
2. Waybill
3. Invoice
Wiring:
Waybill: D 90.2 K 41
Act on the provision of services: D 62 K 90.1
Payment: D 50 K 90.1 or D 51 K 90.1
23) General principles for organizing accounting for settlements with accountable persons
Document Advance report (Cashier - Advance report) is used to reflect mutual settlements with accountable persons.
By appointment:
Household needs (purchase of goods/materials, payment of supplier invoices)
Travel expenses (fare, daily allowance, accommodation)
Document header details:
Organization
Phys. person (mandatory details)
Warehouse: these props are needed if accountable person was engaged in the purchase of goods and materials, which, as a result, ended up in the warehouse specified by this requisite.
Purpose
Tabs:
1. Advances - reflects the amount of advances received by the accountable person. In particular, in this tabular section, information is entered on the CSC to which funds were issued.
2. Goods - expenses for the purchase of goods and materials for the needs of the organization are reflected. In the tabular part, it is necessary to indicate the nomenclature, quantity, price, amount, VAT, name of the supplier, information about the document confirming the fact of consumption, invoice, account for the purchased objects. In this case, the wiring D41 K71 is formed
3. Payment contains information about payments to suppliers / creditors that are not related to the purchase of goods and materials. In this case, the wiring D60 K71 or D76 K71 is formed
4. Other serves to reflect the services provided to the organization through the accountable person, the costs incurred by the accountable person (travel, travel, etc.). expenses are immediately expensed
The accountable person may not spend all the money given to him under the report, in which case he remains indebted to the organization. In order to pay off the debt, he can deposit money into the cash desk of the organization. In this case, draws up PKO (receipt cash warrant)
Document header details:
Organization
accounting account
Payment details (accountant, movement item Money- Return of funds by an accountable person)
The accountable person may, in addition to the money given to him, spend his own money, in which case the organization remains indebted to the accountable person. In order to pay off the debt, the organization can issue money from the cash desk of the organization. In this case, he draws up an RKO (expenditure cash warrant)
Document header details:
Organization
accounting account
Payment details (accountable, cash flow item - return of funds to the accountable person)
24) General principles for organizing accounting for cash transactions
1. Receipt of funds at the cash desk organization is issued by a cash receipt order (PKO).
In order to open the list of documents for PKO, you need to execute the command Cashier - Incoming cash order. In the list window that appears, click on the Add button - a window for selecting the type of document will be displayed:
Payment from the buyer D50 K62
Acceptance of retail revenue D50 K90 (in this mode, the document is linked to the retail sales report)
Return of funds by accountant D50 K71
Return of funds by the supplier D50 K60
Receipt of cash in the bank D 50 K51 (in this case, the reason for withdrawing money must be indicated)
Other cash inflow D50 K76
In the form of a PKO document, the Print tab must be filled out. For registration of PKO, 2 signatures are required: an accountant and a cashier
2. Disposal of funds from the cash desk organization is issued by an account cash warrant (RKO).
An expense cash warrant must be approved:
1. accountant
2. leader
3. the person receiving the funds
4. cashier
In order to open the list of documents for cash registers, you need to execute the command Cashier - Outgoing cash order. In the list window that appears, click on the Add button - a window for selecting the type of document will be displayed:
Payment to the supplier D60 K50
Refund to the buyer D62 K50
Return of funds to an accountable person D71 K50
Payment of salary D70 K50
Cash deposit to the bank D51 K50
Settlements on credits and loans with counterparties D76(60) K50
Other cash flow
The date of execution of the document and the issuance of funds may not coincide, therefore, when issuing a document, the date of issue is kept open.
The resulting report on cash transactions performed during the day is a cash book, which is compiled in 2 copies:
Cashier's report (at the cash desk)
Invoice sheet (in accounting)
Document Cash book (cash desk - cash book):
Account correspondence
The cash book is compiled on the basis of primary documents.
25) General principles for organizing payroll
1. Payroll. The payroll operation in 1C:Enterprise is performed using the document Payroll for employees of organizations (Salary - Payroll for employees of organizations).
The system automatically fills in the fields with information about the date of the document and the month of accrual.
The document has two tabs. The Accruals tab is filled with a list of employees and contains information about the accrued wages. The personal income tax tab contains data on personal income tax calculated on the basis of data from the Accruals tab.
There are several ways to fill in the tabular parts of the document:
Manually, using the Add buttons and filling them in, selecting the required parameters in the tabular sections and entering the required parameters manually.
You can use the command Fill - According to planned charges. This command uses the data that is stored in the Register Planned accruals of employees of the organization. Data is entered into this register when filling out documents on employment, relocation, and dismissal of employees.
You can use the command Fill - List of employees. When this command is selected, a window for setting the parameters for selecting workers will be displayed, after which the table fields will be filled.
You can fill in using the Select buttons in each of them. Clicking on these buttons, which opens the directory of employees of the organization. In addition, the personal income tax tabular section has a Calculate button (by pressing it, personal income tax is automatically calculated based on the data stored in the table field of the Accruals tab).
Income tax deductions change periodically. In order to change these sizes manually, without waiting for the next program update, you can use the reference, Size standard deductions personal income tax (Salary > Accounting for personal income tax and unified social tax > Size of standard personal income tax deductions). Also, this guide can be used to clarify the current deductions set in the program or the correspondence of the deductions to their codes.
2. Accounting for the payment of wages. In order to proceed with the payment of wages, you need to generate the appropriate statement. For this purpose, 1C:Enterprise provides the document Salary payable (Salary - Salary payable).
When filling out this document, you need to know some features. So, you can fill it (in particular, we are talking about the tabular section Salary payable) automatically, using the commands Fill in - By debt at the end of the month or Fill in - with the list of employees.
The first option is suitable if you want to fill out a document based on the materials stored in the Register of Settlements with Employees of Organizations. The document will include all employees of organizations to whom the organization owes something. In the second case, employees of certain departments can be included in the automatically generated list, and some other selection methods can be included.
If necessary, you can fill in the tabular section by selecting employees using the Select button or entering information about them after manually creating (using the Add button) new rows in the tabular section.
There are two options available in the Payout Method field - Via cashier and Via bank. When paying through the cash desk, situations are possible when an employee has not received a salary, which in one of the next steps in salary accounting will lead to the deposit of unpaid amounts. Accordingly, when paying through the cash desk, the payment is made using an account cash warrant. When paying through a bank, the transfer of funds is executed using a payment order.
The date of the payroll document can be greater than the date of the payroll document.
The Mark field can contain the following values:
Not paid;
Paid out;
deposited;
Until it becomes known whether the wages according to the statement have actually been paid (with the method of payment through the cash desk), the document Salary payable to organizations is not posted. After the funds are paid (or not paid and intended for deposit), the document is opened again, the values in the Mark field are changed from Not paid to Paid or Deposited, after which the document is posted.
3. Deposit of wages.
Registration of the document Salary > Depositing > Depositing for those employees who did not receive wages. Moreover, in the future, the payment of deposited amounts is reflected in a special way - for example, with the help of cash settlement with the corresponding type of transaction. In accordance with the law, in the event that the deposited amounts are not received by an employee within a certain period, they can be credited to the organization's income using the document Salary > Depositing > Write-off of depositors to organizations' income.
4. Calculation of deductions for social needs
Before you do the calculation of the UST, you need to check the rates of deductions for social needs. This can be done using the menu command Salary - Accounting for personal income tax and unified social tax - Information about the rates of unified social tax and PFR.
The rate of personal income tax and unified social tax should be filled in independently for each organization for which records are kept (Salary - Accounting for personal income tax and unified social tax - Contribution rate for accident insurance).
For the calculation and accrual of contributions for social needs, the document Calculation of UST (Salary - Calculation of UST) is provided. If prior to filling out the document, employees of the organization were paid wages, then you can create a document, and then click the Fill and Calculate button in its toolbar. By clicking this button, the document is filled automatically
The Accruals tab contains information about accruals for employees, the UST Calculation tab contains tax calculation.
5. Reflection of wages in regulated accounting
To reflect wages in regulated accounting, we will use the document Reflection of wages in regulated accounting (Salary - Reflection of wages in regulated accounting).
Automatic filling of the document is performed using the Fill button. He generates the necessary entries in accounting and tax accounting, guided, firstly, by the ways in which wages are reflected in accounting, specified for the types of employee accruals, and secondly, by the documents Payroll and Calculation of the UST (filled out and posted) for the corresponding period. As a result, the document generates postings. If necessary, the document can be edited manually.
When conducting the document, it generates accounting entries of the following type:
D20(26) K70 - for the amount of accrued wages;
D20(26) K69 - for the amount of accrued deductions for social needs;
D70 K68 - on the amount of personal income tax deducted from employees' wages;
payroll reports
1. Salary > The structure of debt to employees. This report allows you to get data on debt to employees for a certain period. Information is displayed on the opening balance of settlements, on the amount of funds accrued and paid to employees, as well as on the final balance of settlements with employees.
2. Salary > Analysis of labor costs. The report allows you to analyze the organization's expenses for wages, including accruals to employees and deductions for social needs in the context of expense accounts
3. Salary > Accounting for personal income tax and unified social tax > Tax card 1-NDFL. The report allows you to generate a Tax card for accounting for income and income tax individuals for employees of the organization.
3. Salary > Accounting for personal income tax and unified social tax > Information about the income of individuals 2-NDFL. The report allows you to generate a certificate of income of an individual.
4. Salary > Accounting for personal income tax and unified social tax > Individual card for unified social tax. The report generates a certificate Card for recording the amounts of accrued payments and other remuneration, the amounts of accrued unified social tax, as well as the sums tax deduction per year.
5. Salary > Accounting for personal income tax and unified social tax > Individual card for OPS. Generates a report Individual card accounting for the amount of accrued payments and other remuneration, the amount of insurance premiums for mandatory pension insurance for the year.
26) General principles for organizing accounting for banking operations
1. Receipt of funds to the current account organization is issued by an incoming payment order.
The document Payment order incoming (Bank - Payment order incoming) is used to reflect in the accounting of receipts of funds to the current account. Moreover, in the event that the funds are received on payment orders of other organizations. To account for receipts of funds from other documents, the document Payment order for receipt of funds is used.
Incoming payment orders are issued on the basis of a bank statement.
When creating a new incoming payment order, the system prompts you to select the document type:
Payment from the buyer;
Reimbursement by the supplier;
Settlements on credits and loans;
Other settlements with counterparties;
Sales proceeds from credit cards and bank loans;
Other receipt of non-cash funds;
2. Write-off of funds from the current account organization is issued by an outgoing payment order.
To create outgoing payment orders, the document Outgoing payment order (Bank - Outgoing payment order) is intended. For other methods of debiting funds from the account, the document Payment order for debiting funds is provided.
When creating a new document (by clicking the Add button in the list of documents), a list of operations that can be entered using an outgoing payment order will be displayed:
Payment to the supplier
Buyer refund
Tax transfer
Settlements on credits and loans with counterparties
Other settlements with counterparties
Transfer to another organization account
Transfer of wages
Transfer of funds to the accountant
Other write-offs of non-cash funds.
When filling out an outgoing payment order, it is necessary to indicate the order of payment, which affects the procedure for debiting funds from the current account.
It is also necessary to fill in the field "Purpose of payment": for what, under which contract from the date, for the amount, including VAT (excluding VAT)
When paying to the supplier, postings D60 K51 are generated
When paying taxes, you must specify the budget classification code, OKATO (76401000000), payment type, payment period. The purpose of the payment indicates the name of the tax and the period for which it is paid. When paying taxes, postings D68 K51 are formed. Upon payment social contributions postings D69 K51 are formed
Bank statement combines all operations for crediting and debiting funds and is compiled on the basis of bank documents.
The system provides processing Bank statement (Bank - Bank statement), which is used to automate bank statements.
With the help of processing a Bank statement, you can create documents that record the receipt of funds to the settlement account of the organization and the debiting of funds from the account. Payment orders (incoming and outgoing), payment orders generated by processing are automatically considered paid (that is, the Paid flag is automatically set in them).
Accounting information systems reflect the industry specifics of the activities of enterprises, differ in functions, principles of construction, technical and methodological support provided additional services and other signs. Such systems:
Developed for small, medium and large enterprises;
There are universal or specialized;
Used for management purposes at the level of an individual enterprise or industry level;
Focus on different types of property;
use different types settings.
For automated problem solving, a number of components are required that are basic for any computer information system:
Information base of the control object;
Software;
Computing system;
Users.
The basis of accounting information systems is information - a set of quantitative data necessary to perform the functions of planning, control, analysis and which are the basis for making managerial decisions.
Tasks of accounting information systems:
Providing automated solution of the whole complex of tasks of accounting, planning, analysis of financial and economic activities, internal audit;
Obtaining reliable operational information about the current state of affairs at the enterprise in order to make the necessary management decisions on its basis;
Integration of operational, accounting, statistical accounting based on a single primary information;
Obtaining reliable information for feedback used in making management decisions;
Automation of processing at all stages of the technical process, starting from the stage of primary accounting.
BIS structure
There are 2 parts in the LSI: the supporting part of the IS and the functional part.
Supporting part of IS
Information support is aimed at organizing the information necessary for the implementation of management activities and is divided into extra-machine and intra-machine information support.
Subsystem characteristics:
Qualitative (assessments: the degree of display of the subject area in the information base of the system, methods of organizing and structuring databases, the effectiveness of data manipulation in the database, etc.);
Quantitative (assessments: the maximum amount of stored and processed data, the temporal characteristics of data processing, the performance of using databases, etc.).
Technical support is a set of technical means used, computer networks, network data processing technologies.
The structure of the subsystem is formed by: technical means of collecting and registering information, means of preparing and transmitting data, means of input, processing and output of information, means of office equipment and others; methodological and guidance materials; technical documentation, service personnel.
Subsystem characteristics:
Qualitative (assessments: degrees of completeness and adequacy technical documentation, informativeness and non-redundancy of technical documentation, quality of description and completeness of coverage of the subject area by a control example);
Quantitative (assessments: completeness of the complex of technical documentation, volume restrictions for each document).
The software is a set of programs that implement the goals and objectives of the system and ensure the functioning of the complex of technical means. The structure of the subsystem consists of: system-wide, special applied and original programs and instructive and methodological materials for their application.
Subsystem characteristics:
Qualitative (assessments: the complexity of the architecture of the software complex, the complexity and reliability of software components and the entire system automated processing, software implementation of algorithms for processing initial information, etc.);
Quantitative (estimates: the total number of software components of the system, the amount of RAM occupied by control modules, the maximum amount of RAM, etc.).
Linguistic support is a set of language tools designed to formalize a natural language, build and combine information units when communicating with computer system personnel with computer equipment. The structure of the subsystem consists of: languages for managing and manipulating information base data, language tools of information retrieval systems, special-purpose dialog languages, systems of terms and definitions used in the development and operation of systems.
Subsystem characteristics:
Qualitative (user-oriented system, the degree of coverage of system settings for a given operating system and the configuration of the complex of technical means, the degree of difficulty in mastering the language, etc.);
Quantitative (total volume of language constructs, preparation time for language constructs to adapt the system to a specific subject area, etc.).
Legal support is a set of legal norms that regulate legal relations arising from the functioning of IP and the legal status of the results of its functioning. The structure of the subsystem is made up of various regulations related to contractual relations between the developer and the customer of the system, legal regulation of the processes that arise during the development of the system.
Mathematical software includes a set of mathematical methods, models and algorithms for information processing. The structure of the subsystem is formed by: software tools, tools for modeling control processes, typical control tasks, methods of mathematical programming, methods of mathematical statistics, etc.
Organizational support includes a set of documents, methods and tools that regulate the interaction of the system personnel and technical means involved in the data processing process. Functions of the subsystem: analysis of the existing control system, selection of directions for improving the control system, selection and setting of control tasks, formulation of requirements for the complex of technical means.
Ergonomic support is a set of methods and tools used at different stages of development and operation of an automated system and designed to create optimal working conditions for personnel.
Functional part of the IS
Functional components form the content basis of the IS and represent a set of functional systems, task complexes and processing procedures that implement the functions of the control system. In the functional aspect, LSI should provide: performance of the necessary calculations; preparation, filling, verification and printing of documents; data transfer from one reporting form to another; accumulation of results, access to data from past periods.
10. Basic principles of building the 1C:Enterprise system. System components.
The 1C:Enterprise software system includes a platform and application solutions developed on its basis for automating the activities of organizations and individuals. The platform itself is not a software product for use by end users, who usually work with one of the many application solutions (configurations) developed on this platform. This approach allows you to automate different kinds activities using a single technological platform.
Technologically, the 1C:Enterprise platform consists of the following main elements: the platform core, which includes the execution environment and a set of basic functions and objects; built-in libraries of domain-specific objects; external libraries of specialized objects connected based on standard protocols - ActiveX, HTML, XML, etc. (can be developed by independent developers); application development tools.
SYSTEM ARCHITECTURE
11. The concepts of "Metadata", "Metadata Objects". Properties of metadata objects depending on the type of object. Purpose constituent parts forms of metadata objects for different types objects.
Any application solution in 1C:Enterprise is based on a set of problem-oriented objects supported at the technological platform level. By and large, the task of the developer is to assemble from these objects, as from a constructor, the necessary structure applied solution and then describe the specific algorithms for the functioning and interaction of these objects, which differ from their typical behavior.
The composition of the objects supported by the technological platform is the result of the analysis of the subject areas of use of 1C:Enterprise, and the selection and classification of business entities used in these areas. As a result of this analysis, the developer can operate with such objects as directories, documents, information registers, charts of accounts, etc.
RIS_Basic development tools for the 1C: Enterprise platform
Metadata (“data about data”) in the 1C:Enterprise system is a set of metadata objects configured to store and process information about the economic activities of a particular enterprise. Metadata describes data structures, composition of types, relationships between objects, features of their behavior and visual representation, access rights differentiation system, user interface, etc. Metadata, in fact, contains information not only about “what to store in the database”, but also about “why” this or that information is stored, what is its role in the system and how information arrays are interconnected. The use of a programming language is limited mainly to solving those problems that really require an algorithmic description, for example, calculating taxes, checking the correctness of entered data, etc.
Fig 1.-Main configuration objects.
12. Structure and characteristics of the accounting account. The concept of a subaccount in the 1C:Enterprise system.
Typical characteristics accounts/sub-accounts are:
Code and name;
Type in relation to balance;
Type of account/subaccount balance;
Sign of analytical accounting;
Sign of support for analytical accounting in physical terms (quantitative accounting);
Sign of support for accounting in foreign currencies.
Among the listed characteristics, only the code and name of the account / sub-account are included in the description of the properties of the account of all ISBUs. In this regard, let us dwell in more detail on the use of other typical characteristics.
1) Causes and trends of accounting automation in the enterprise
Causes
Accounting is the most complex and time-consuming process of accounting, so the use of computer technology in the processing of information is simply necessary. Modern information systems are designed to improve the efficiency of the enterprise.
Accounting automation- this is a process in which, as a result of the transfer of accounting to a computer, the efficiency and quality of accounting in the enterprise are improved.
There are the following reasons for the transition to automated accounting information systems:
Error reduction
Facilitate the balance sheet preparation process
Improving responsiveness
Trends
In the early 90s, BIS were simple programs, similar to a complex calculator, with functions not only for addition and subtraction, but also for balance output, just an assistant to an accountant. In the mid-1990s, the scale of activities of many enterprises grew, and there was a need to establish managerial and operational accounting. Today, accounting automation greatly expands the capabilities of an accountant. With the help of automation tools, accounting becomes a larger task, since it can be used in making operational decisions in real time.
Developments in accounting automation are carried out in three areas:
1. automation of individual sections of accounting (the so-called "piecewise" or "patchwork" automation);
2. complex automation of financial and economic activities of small enterprises;
3. Creation of corporate information systems for complex automation of large enterprises;
The main idea for the development of software today is not only the solution of accounting problems directly, but also analysis, planning of the enterprise's activities, and implementation of operational accounting. This is due to the focus of today's systems not only on accountants, but also on warehouse workers, managers and supervisors. Moreover, the advantage is given to software products that allow you to automate a whole area of the company's activities.
Thus, at present, there is a trend towards the development of complex systems that, in addition to traditional externally oriented accounting, include the inclusion of developed subsystems of operational and management accounting.
2) Subject, tasks and significance of information accounting automation
Automation of information accounting- this is the process of using technical means, economic and mathematical methods and control systems that free a person from participation in the processes of obtaining, transforming, transmitting and using information, significantly reducing the degree of this participation or the complexity of the operations performed.
The subject of automation of accounting information is the information of accounting, operational, statistical accounting
Tasks of automation of information accounting:
Facilitate work when processing documents, reduce labor intensity
Error reduction
Improving the efficiency and reliability of accounting
Improving responsiveness
The value of automation of accounting information
The consequence of the introduction of automatic information accounting systems at the enterprise are:
Significant increase in labor productivity and reduction of labor costs.
Reducing the number of errors in documentation, reports, etc.
Improving the efficiency and reliability of accounting
Ease of processing large amounts of information.
3) ASBU and their classification
ASBU - automated accounting system
ASBU classification
According to the method of constructing ASBU, it can be (rather conditionally) divided into the following classes:
− integrated systems;
− instrumental systems;
− AWS complexes.
In addition to these three main classes, two additional ones are sometimes added:
− mini-accounting;
− accounting module of the corporate system.
Mini Accounting are designed to automate accounting at small enterprises that do not have a large number of objects on their balance sheets, do not have a wide range of commodity stocks, with the number of accountants 1-2 people. Programs of this type allow you to enter and process postings, generate a general ledger, turnover sheet, order journals, and prepare reports. In-kind accounting in these programs is usually not kept. Such programs are sometimes used at large enterprises for maintaining consolidated accounting, accounting for cash and banking operations.
This class of systems includes such products as "Chief Accountant" (Parity-Soft firm), "Accounting" (an early development of the Folio firm), "Accounting" (Raps firm), "Currency balance 1 + Mini-Accounting" (firm "Oviont").
Previously, this type included programs "1C: Accounting", "Info-Accountant" and some others, but the capabilities of these programs are much wider.
Integrated Systems are executed as a single module, with the exception of the payroll module, which can be used separately.
In order to reflect the specifics of various areas of accounting, various additional information is included in the postings, which is necessary for the organization of developed analytical accounting. So, for example, in the Parus system, the basic element is not the transaction itself, but a record of a business transaction, which may contain not one, but several transactions. Similar programs are also aimed at small enterprises, but are sometimes used in medium and large enterprises. Compared to mini-accounting, they have a greater depth of analytical accounting and advanced functions of natural value and inventory accounting.
Integrated systems are also available online, but the entire system is displayed on each computer.
Representatives of this class are such systems as "Sail", "Infin", "Integrator" (company "Infosoft"), "Inotek".
Tool systems, or accounting constructors, are the most widely used. Here, as well as in integrated systems, the general accounting model is applied. But the user can independently describe calculation algorithms, layouts for entering documents, rules for building reports in a special input language. At the same time, the adaptation of the system to the specific needs of the enterprise and significant independence from the developer are achieved, which, in turn, leads to relatively low prices for systems of this type.
A relative disadvantage of instrumental systems is the need for programming skills for an accountant, although programming in the input language of such systems is much easier than in a universal programming language.
This class of systems includes "1C: Accounting", "Info-Accountant", "Turbo-Accountant" (firm "DIC"), "Computer-Service", etc.
Complexes of accounting workstations(AWP) are focused on the accounting departments of medium and large enterprises, where the functions between accountants are clearly divided. Such complexes include separate workstations for accounting areas (fixed assets, wages, inventory items, etc.).
The user can purchase only the components he is most interested in, and, as necessary, buy other modules. There is no single data presentation model here: each workstation has specific functions for processing primary documents and issuing reporting forms. Systems of this type most fully reflect the specifics of the large bookkeeping workflow.
Some systems of this type include, in addition to purely accounting workstations, also workstations for office work, management, personnel accounting, which makes them very similar to corporate systems, but at a lower cost.
Data from individual workstations are transmitted to the consolidated accounting workstation via the network. Here you can give examples of such systems as BEST (Intellect-Service company), FinEco (Aver company), ComTech.
Enterprise Systems(integrated control automation systems) are focused on large industrial enterprises and include a number of modules: procurement and sales management, production process planning, financial analysis, personnel records, accounting, etc. Examples of domestic systems of this class are Galaktika, "Flagman" (firm "Infosoft"), NS2000 (firm "Nikos-Soft").
Over the past few years, the most purchased class of accounting programs has been the class of tool systems that include powerful macroprogramming tools. According to some estimates, more than half of the accounting departments that maintain computer accounting use the programs "1C: Accounting", "Info-Accountant" and "Turbo-Accountant".
4) Accounting IS, purpose of use and place in the enterprise management system
Accounting for the financial condition and analysis of the dynamics of the enterprise, based on accounting information, are currently the foundations of the management process. In order to obtain the information necessary for the management of production and economic activities, the enterprise, based on modern information technologies, creates a system for automated processing of accounting information. Modern information technologies make it possible to unify and significantly facilitate the labor-intensive process of generating accounting information, to ensure the promptness of obtaining the financial statements of an enterprise for decision-making. In this regard, the BIS is considered as an essential 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. It collects, registers data on economic activity at the enterprise in primary documents, processes them, accumulates them, generates financial and economic indicators of reports, transfers information to users for analysis and decision-making. Thus, data on economic activity is the input to the BIS, and useful information for decision makers is the output from it.
The main purpose of the functioning of the BIS in the enterprise is to provide the management of the enterprise with financial information for making informed decisions when choosing alternative options for using limited resources.
Accounting is the continuous recording and analysis of data that allows you to obtain a quantitative economic information about the activities of the enterprise. Documentation of all business transactions is carried out by established legal methods using samples and forms of primary documents specified by law.
deepening market relations has a significant impact on accounting, which is getting closer and closer to the requirements international standards. In this regard, the requirements for the qualification of an accountant are increasing, the range of issues solved by him has significantly expanded. On the present stage The accountant must equally master the methods of operational accounting, tax accounting and financial analysis.
However, it is impossible to master new methods of work without the use of computer technology, which frees the financial worker from routine counting work. Therefore, the personal computer today is essential tool in the work of an accountant.
Automation of accounting is currently typical not only for large and medium-sized firms. The availability of computing technology makes it possible to use accounting programs and small businesses. In this regard, the application software market is characterized by the widest range of them, ranging from the simplest ones with a minimum set of functions to complex multifunctional systems with the widest accounting and analytical capabilities. In this regard, the demand for specialists who have mastered the methods of accounting in the context of automation has increased significantly. It is the use of the appropriate software that allows you to achieve the greatest economic effect when processing accounting information, conducting analytical work.
The intensive development of computer technology, the emergence of new classes of computers lead to significant changes in the technology of processing economic information.
Computing technology in accounting based on punching machines installed at machine counting stations has been widely used since the 1950s. Here, a centralized complex processing of accounting tasks was carried out using a table-punched card accounting system. Such processing systems were called mechanized. The use of electronic computers (computers) in economic calculations begins in the 1970s, which was associated with the consciousness of automated control systems (ACS) in various fields economic activity: at enterprises and organizations, ministries and departments, in territorial and central governments.
The technical base of the automated control system was universal computers (the EC family of computers), which were operated at Computing Centers, where centralized processing of economic tasks was performed. Many leading specialized scientific and design organizations were engaged in the creation and design of automated control systems. They developed a system of comprehensive measures and created a theory of automated processing of economic information, which later became the basis for the further development of information technologies using personal computers.
"General industry guidelines for the organization and design of automated control systems" were developed, a clear structure of the automated control system was drawn up with the allocation of functional and supporting parts and their components. For each functional subsystem, "Standard design solutions" were developed, containing information, software, mathematical and technical support solving complexes of economic problems.
It is possible to note a number of positive aspects of the stage of functioning of the automated control system. The theoretical and methodological base organization of automated systems for processing economic tasks. As a result, computers began to carry out complex processing of economic calculations that provide various management functions based on the widespread use of economic and mathematical methods and models. Further improvement of processing technology was associated with the creation of such modes as teleprocessing, batch and dialog modes. The development of information support was carried out in the direction of creating the National Classifiers of Economic Information, the Unified Documentation System, and the theory of an automated data bank. The advent of personal computers opens a new stage in the development of automated processing of economic information. The technical and economic properties of personal computers made it possible to find fundamentally new solutions in many respects, without rejecting all the positive that had been achieved earlier. This stage began in Russia in the 1990s and is associated with the establishment of market relations that allowed short term satisfy the need of many enterprises and organizations for inexpensive, but highly efficient personal computers.
Systems for processing economic information using personal computers have received the definition: "Automated (computer) information systems" (AIS).
"AIS is a set of information, economic and mathematical methods and models, technical, software and technological tools designed for information processing and decision making" . Initially, personal computers were used locally, when standard design for accounting tasks was not yet widespread. The processing was carried out individual projects and, as a rule, for separate sections of accounting. Subsequently, in the course of the accumulation of practical experience, it appeared a large number of firms engaged in the compilation of standard software products for accounting. The total number of such firms is currently ~ 500. Software products of firms, as a rule, are focused on the complex processing of all accounting areas using both local PCs and computer networks.
Corporate systems that automate all management functions are beginning to become more widespread.
The complication of management processes, the emergence of market relations have a direct impact on the development of automated information systems.
Modern AIS uses personal computers installed at the user's workplace, where decentralized processing of economic tasks is carried out by organizing automated workstations (AWS).
Combining a PC into a local area network (LAN) within the organization provides a complete and comprehensive automation of management functions. Automated workplaces have become an element of a new information technology that provides a more efficient organization of the work of specialists by automating various functions, organizing user access to computer technology. Under the workstation of managerial personnel is understood the appropriate computing equipment (local or included in a computer network), equipped with information, software and hardware.
An accountant's workstation is a workplace equipped with computers and tools that automate most of the operations of accounting personnel in the performance of their professional functions. Only a small part of manual operations and management decision-making remains with the accountant. Tools include technical, informational, software and technological support. Each accountant has a set of tools (programs, database) recorded on a hard magnetic disk, magnetic diskettes, CD-ROM.
Accounting, equipped with workstations, becomes electronic (automated) accounting.
The use of modern personal computers allows, simultaneously with the organization of a decentralized accounting data processing system, to integrate an accounting information database that provides an interconnected reflection of business transactions on the accounts of synthetic and analytical accounting. The most important advantage is the possibility of using a PC in small and medium-sized enterprises. This provides small organizations with access to electronic equipment, which was completely excluded earlier with centralized processing. Under the conditions of decentralized processing, it becomes possible to solve individual accounting tasks on the accountant's workstation of any accounting section with the subsequent transfer of the results obtained to the chief accountant's workstation to obtain consolidated accounting registers and financial statements. The organization of decentralized processing helps to reduce the processing time, increases the efficiency and reliability of credentials.
The accountant's workstation allows you to solve accounting problems in routine and query modes, control the results, and search for information. The processing technology is designed for accounting personnel who do not have experience with computer technology. An important advantage of the new information technology is its focus on existing forms of accounting, the journal-order system, which does not require a fundamental change in accounting. At the same time, the use of PVEM changes the methods of formation of the primary accounting documentation. A transition is being made to paperless technology, which provides a solution to the traditional problem of automating primary accounting. A new interactive form of an automated accounting form has been created, which allows organizing information and reference services by obtaining information stored in the PVEM database, which provides a more rapid assessment of the state of the facility's economic activity, as well as its analysis. So, an accountant can receive a balance sheet on any date, view the status of transactions in the journal of business transactions by any sign (date, supplier, etc.).
Decentralized accounting processing using a PC provides for closer integration of accounting tasks. For example, the technology for processing such areas of accounting as accounting for labor and wages, accounting for the receipt of material assets and accounting for the sale of goods is carried out in close connection with financial and settlement operations at one workplace of an accountant.
New information technology processing of accounting tasks covers all levels of information transformation, starting from the stage of creating a primary accounting document and ending with the compilation financial statements and its analysis. Many accounting calculations previously performed manually. For example, all types of payments and deductions on wages are automatically calculated, the amounts of VAT, excise taxes, sales tax, etc. are calculated. Given the constant introduction of changes in the forms of accounting documentation, software products are drawn up in such a way that the accountant, at his request, can form various new forms of documents, summaries, tables.
All this requires the accountant to have knowledge of a PC, the ability to use special and functional software packages. The development of automated information systems is in the direction of closer information interaction between accounting and all management functions of an enterprise or organization.
Introduction
Accounting is a strictly regulated process that is relatively easy to describe and define. Accounting, continuous recording and analysis of data that allow obtaining quantitative economic information about the activities of business and other organizations. To fulfill its tasks - accounting uses the established accounting methods, as well as a system of measurement and evaluation of accounting objects strictly regulated by law. Documentation of all business transactions is carried out by already established legal methods, using the samples and forms of primary documents specified by law.
The relevance of the chosen topic is due to the fact that recently a lot of accounting information systems have been created. In conditions market economy they are trying to capture a large share of the market, with high hopes for training and advertising. All accounting information systems are the result of developments in the private sector and, therefore, the choice of a specific system for teaching at universities is a very delicate process.
In this regard, it is necessary to avoid commercial calculation and it is necessary to approach the choice of a specific system only from the side of providing best quality student learning.
aim term paper is: studying the basic principles of developing accounting information systems for a small enterprise in the field of public catering.
In accordance with the goal, the following tasks arise during the work:
1. Definition of the concept of an information system,
2. Consider the classification of information systems,
3. Study theoretical foundations information system in accounting,
4. Consideration of the principles for the development of information systems,
5. Application in practice of the principles of development of information systems.
The object of the work is information systems in accounting. The subject of the work is the development of an information system in the accounting of a small business.
When writing the work, the author relied on the works of domestic scientists Afanasiev E.V., Gvozdeva V.A., Lavrentiev I.Yu., Ilyina O.P., Smirnov I.A., Yurovsky A.B., Kharitonov S.A. Sufficiently useful book in the study of automation of accounting and reporting turned out to be the book by Kharitonov S.A.
The expected practical significance of the course work lies in the fact that it can be used as a source of theoretical material on the topic "information systems in accounting", as well as a guide to the design of an information system.
Information Systems accounting
Essence and concept of information system
In the narrow sense, only a subset of IS components in the broad sense, including databases, DBMS and specialized application programs, is called an information system. IS in the narrow sense is considered as a software and hardware system designed to automate the purposeful activities of end users, providing, in accordance with the processing logic embedded in it, the possibility of obtaining, modifying and storing information.
In any case, the main task of IS is to meet specific information needs within a specific subject area. Modern information systems are de facto inconceivable without the use of databases and DBMS, therefore the term "information system" in practice merges in meaning with the term "database system".
Ideally, a single corporate information system should function within the enterprise, satisfying all existing information needs of all employees, services and departments. However, in practice, the creation of such a comprehensive IS is too difficult or even impossible, as a result of which several different ISs usually operate in an enterprise that solve separate groups of tasks: production management, financial and economic activities, etc. Some tasks are "covered" simultaneously by several ISs, some tasks are not automated at all. This situation is called "patchwork automation" and is quite typical for many enterprises.
