Accounting information systems presentation. Presentation on the topic "the use of information technology in the work of accounting"
Accounting automation problems In a modern enterprise, a significant number of financial flows reflected by the corresponding information flows. The transition from traditional to computer accounting involves changes primarily in the chart of accounts, the system of accounting entries, and reporting. Enterprise Legislative, regulatory authorities, tax office pension fund bodies stat. reporting Consumers Employees Bank Investors and shareholders
Possibilities of computer accounting systems Simplicity, convenience and flexibility in their development and use; Wide range of applications from small businesses to corporate structures; Clear and concise presentation of information; Adjustment to changing legislation, including tax, and accounting features of a particular company; Large selection of standard operations and reporting forms; Significant analytical capabilities, including graphics processing and presentation.
general characteristics computer accounting systems Computer accounting system is a special type of information systems that ensure the fulfillment of all basic functions and requirements of accounting; The basis of accounting is accounting policy - a set of accounting rules, primary observation, cost measurement, grouping and final generalization of the facts of economic activity. The accounting policy approves: Working chart of accounts Forms of documents Procedure for taking inventory of assets and liabilities Methods for assessing assets and liabilities Rules for document flow and processing technology for accounting information Procedure for monitoring business transactions
Chart of accounts of accounting The basic concept of accounting is an account. The account has a number of attributes: Balance type for the balance sheet account Frequency, the algorithm for closing the account Currency accounting on the account Belonging to a group, subgroup (subaccount) Account code structure Using the accounting system allows you to group the assets and liabilities of an organization.
Chart of accounts of accounting In accounting, the concept of synthetic and analytical accounting... Synthetic accounting - generalization of data on property, liabilities and business transactions in value terms. Analytical accounting - accounting in the context of some attribute. To designate the sign of analytical accounting in 1C: Enterprise, the concept of subconto is used. Analytical accounting provides a grouping of information within a synthetic account in value or in kind.
Accounting registers For registering and grouping credentials primary documents accounting registers are applied. Out-of-machine information support includes paper forms of a certain form and data structure. Allocate the following types registers: Chronological registers - registration of accounting data is performed in chronological order (business transactions log) Systematic registers - registration of accounting data is performed according to a certain grouping attribute (order journal / account statement)
Documents The system of accounting documents includes: primary accounting and output reporting documents. Primary accounting documents necessary for mandatory registration business transactions. On their basis, accounting is kept. The forms of primary documents must correspond to the forms of unified documentation systems. Primary documents contain the following details: Name of the document; The date the document was drawn up; Organization name Contents business transaction Measuring instruments of a business transaction (in kind and in monetary terms) officials Personal signatures Other details In accounting, the legal force of the document is essential. The organization has a list of persons entitled to sign primary documents.
Documents Reporting documents. All organizations, on the basis of synthetic and analytical accounting data, draw up financial statements (financial statements, profit and loss statements, etc.) Forms of financial statements and the procedure for their formation are regulated by regulations. Forms of financial statements include a number of mandatory details: Name of the constituent part Indication of the reporting date or period Name of the organization Taxpayer identification number Full mailing address Date of approval of the financial statements Other details
Documents Computer accounting systems provide work with primary documents (entering accounting data, verifying them, viewing, searching, printing documents) To obtain accounting results, generate summary and summary information, accounting systems provide reports in the form of documents established form and structures.
Computer accounting systems based on 1C: Enterprise Systems belongs to the class of accounting systems for medium-sized enterprises. The 1C: Enterprise software package is used in several modes: Configurator - setting up the enterprise system configuration - IS functioning Debugger - debugging program modules written in the built-in system programming language User monitor - operational analysis of users' work
Typical configuration of 1C: Enterprise Typical configuration of IS 1C: Enterprise includes the following modules: Accounting (maintained in different areas) Personnel accounting (maintained by personnel of the HR department) Trade (conducted in various forms - wholesale, retail) Warehouse accounting (maintained in warehouses )
The architecture of the 1C: Enterprise system allows you to organize the joint work of users with a single database based on the use of a local network. There are versions of the program based on file-server and client-server architecture. The client-server version of the system runs under the control of the MS SQL Server DBMS. Difference in architectures - in the number of users simultaneously working with information bases
Control loops In the 1C: Enterprise information system, two control loops are implemented: Management accounting - for control and analysis trading activities Accounting for the entire enterprise Control of balances and reserves of goods in the warehouse Multicurrency accounting of goods in the warehouse Multicurrency accounting of mutual settlements with counterparties Multicurrency accounting of cash at the cash desk and on the current account Formation of management reports
Management loops Financial accounting Separate financial accounting for several companies Automated generation of accounting entries for standard operations Maintaining value-added tax, sales tax, creating a book of purchases and sales Value accounting of business transactions Formation of financial statements
System Configuration The System Configurator is used to develop, configure and administer the system. When configuring, the following is performed: Building the organizational structure of enterprise management in terms of IS: company, department, user Defining business processes (personnel accounting, warehouse accounting, trade, services, etc.) Setting up the parameters of a typical configuration in accordance with the used accounting policies Modification of forms of primary documents and workflow schemes Creation of reference books (classifiers) for analytical accounting Implementation of standard forms and methods of presentation of accounting, statistical and other reporting Implementation of a data processing system in accordance with IS requirements
Metadata Basis of information support in 1C: Enterprise - metadata - a set of information objects of various classes: Constants - constant values Reference books - normative reference information for objects of analytical accounting Enumerations - sets of constant values Documents - forms of primary accounting documents Document journals - accounting registers documents that provide viewing, search for documents Chart of accounts - a set of accounts and subaccounts synthetic accounting Types of subconto - analytical accounts
Metadata Operation - a document of a special form for recording accounting entries Reports - output documents, dialog boxes for entering report settings Processing - batch processing programs Registers - accounting registers for operational accounting of the availability and movement of funds Settlement logs - accounting of performed calculations Types of calculations - calculation algorithm, corresponding to the types of accruals and deductions Calendars - work schedules of the enterprise and / or external organizations
Chart of Accounts The central part of the accounting model is the chart of accounts. Each account in the chart of accounts includes a set of properties: Name Account code Feature currency accounting The attribute of quantitative accounting The attribute of the off-balance sheet account The attribute of the type of balance (active - to reflect the funds of the organization, passive - sources of funds, active / passive - both functions) Number and types of subconto
Chart of accounts The company can use the standard chart of accounts established regulatory documents as well as a special chart of accounts. The system of accounts depends on accounting policies enterprises. A chart of accounts is created at the stage of configuring the system. The system for coding accounts in 1C: Enterprise is hierarchical. Subaccounts can be used to detail the assets and liabilities of an organization. Subcontinent - a sign of analytical accounting that allows you to detail information about the funds of the enterprise accumulated in the accounts.
Transactions Data on business transactions of an enterprise is stored as special entries in the transaction journal. Each transaction contains one or more transactions that reflect the content of the business transaction in accounting. Each posting consists of one or more correspondences. Transactions that include several correspondences are called complex transactions. In correspondence, the debit of one account corresponds with the credit of another account. Transactions include not only information about transactions, but also the general part - the content of the transaction, its total amount, date, number and other details.
Transactions Each transaction reflected in 1C: enterprise is associated with a single accounting document and is reflected in the business transaction log. The operation can unfold in accounting entries- elementary operations for the movement of funds from one account to another. The transaction includes the following details: Date of the operation Document number The amount of the operation Firm Content The transactions that make up the content of the operation include the following details: Transaction number (correspondence number) Debit account, credit account, debit and credit sub-account - components of the accounting transaction Currency - type of currency Quantity Amount Number document lines Transaction content Journal number
Registers Registers provide maintenance of operational accounting in value and in kind. Registers are divided into balance registers and turnover registers. The turnover registers are formed at a given frequency. The balance registers are calculated as the movement of funds is taken into account.When processing primary documents, the state of the registers changes, information about the state of the registers is obtained through the generation of reports
Working with the 1C: Enterprise software package The preparatory stage includes: Entering the details of the enterprise Entering data on the management of the organization Performing adjustments and filling the database (adding accounts, allocating subaccounts) Formation of standard transactions for frequently used operations Input initial residues on accounts Filling out other reference books
Working with the 1C: Enterprise software package The initial stage is periodic as the reporting period is maintained and includes: Entering data from various accounting source documents into the information system (implemented by the Business operations journal function) Entering information into the system about other ongoing business operations Making adjustments and populating the database (using data management accounting)
Working with the 1C: Enterprise software package The main stage is periodic as the reporting period ends and includes: Calculation of totals - performed before the generation of all output documents Summary transactions - transfer of cumulative amounts from the debit of one account to the credit of another accounts to another and turnovers on accounts Turnover balance sheet - generates for each account the balance at the beginning of the period, turnovers and balance at the end of the period, and also displays the totals on turnovers and balances Turnover balance sheet on the account Turnovers of the account (general ledger) - forms balance and turnovers on debit and credit of the account and turnovers in correspondence with other accounts for the specified periods Account card - contains all transactions indicating a specific account and other reports
Formation of a document To manage information in databases, special forms of documents are used. Conclusions Accounting has a complex information system, consisting of a set of accounting tasks that have internal and external connections. The definition of these links is necessary in the design of integrated systems of computer data processing, organized on the basis of the use of computer networks. Development of accounting information support includes the determination of the composition of accounting indicators, the introduction of a unified documentation system, the use of classifiers. other information
Presentation on the topic: The use of information technology in the work of accounting
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Presentation on the topic: The use of information technology in the work of accounting
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The accounting information system is a subsystem of an integrated enterprise management information system and occupies a central place in it. The task of the complex system is to streamline information flows, minimize the volume of primary information by reducing its duplication, provide managers of all levels with effective access to information resources of the enterprise for making motivated management decisions. The accounting information system is a subsystem of an integrated enterprise management information system and occupies a central place in it. The task of the complex system is to streamline information flows, minimize the volume of primary information by reducing its duplication, provide managers of all levels with effective access to information resources of the enterprise for making motivated management decisions.
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Purpose of the study: to analyze the use of IT in enterprise accounting. Purpose of the study: to analyze the use of IT in enterprise accounting. In accordance with the goal, the following tasks have been set: 1. Determine the classification of accounting information systems. 2. Identify manufacturers and suppliers of accounting software in the Belarusian market. 3. Determine the feasibility of using accounting information systems, depending on the size of the enterprise.
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To choose an accounting program, it is necessary to determine the classification characteristics of accounting information systems. To choose an accounting program, it is necessary to determine the classification characteristics of accounting information systems.
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By the scale of the enterprise: IS of a small enterprise By the scale of the enterprise: IS of a small enterprise IS of a medium-sized enterprise IS of a large enterprise By the degree of coverage of accounting functions: mini-accounting integrated accounting system complexes of accounting AWPs By the level of automation of the entire enterprise management system: simple accounting subsystem "Accounting "In the integrated system, the subsystem" Accounting "in the corporate system
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TOP SOFT FE TOP SOFT FE Sinkevich Technologies Avent-Soft Unitary Enterprise Averson-Soft LLC GLAVBUH LLC INTELLEKTSERVIS LLC MiSoft CJSC System solutions LLC SoftService IT Unitary Enterprise Private Enterprise "INFOTECHSOFTBEL" Golden Software of Belarus Ltd RegTime Ltd HumenDOlA System Implementation Center LLC About Jumen
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For modern systems management of large and medium-sized enterprises is characterized by the introduction of integrated automation systems and corporate systems. Modern management systems for large and medium-sized enterprises are characterized by the introduction of integrated automation systems and corporate systems. They regulate information and algorithmic support for the financial and economic activities of the enterprise and provide a comprehensive application of computing equipment at all stages of the technological control scheme (registration of accounting information - processing and analysis - formation of analytical and statistical reporting). Computer systems have a branched functional structure, integrated into a unified settlement and control system and focused on a multi-user mode of operation.
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The Galaxy ERP system has a component structure and consists of functional modules that are combined into contours. The Galaxy ERP system has a component structure and consists of functional modules that are combined into contours. The accounting contour of the Galaktika ERP system provides an effective solution to the entire range of tasks associated with maintaining accounting and tax accounting, the formation of appropriate reporting at enterprises. His distinctive features are: support regulations and the requirements of the legislation in the field of accounting and tax accounting; support for accounting and reporting in international standards; flexible configuration of analytical accounting; financial statements in electronic format; support for parallel accounting in several charts of accounts.
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The BEST-4 + integrated system includes a number of interconnected modules (subsystems). Each subsystem corresponds to a specific metering area. The information core of "BEST-4 +" is the "Chief Accountant" workstation subsystem. Here the system of accounts of accounting and tax accounting is formed, the main information directories are filled in and the entire financial and tax reporting... The BEST-4 + integrated system includes a number of interconnected modules (subsystems). Each subsystem corresponds to a specific metering area. The information core of "BEST-4 +" is the "Chief Accountant" AWS subsystem. Here, a system of accounts for accounting and tax accounting is formed, the main information directories are filled in and all financial and tax reporting is formed. AWP of the chief accountant: maintaining a chart of accounts for accounting and tax accounting; synthetic and analytical accounting; accounting of transactions in any foreign currency and accounting currency; customization and processing accounting documents arbitrary type; means of control of correspondence of accounts, repeated entries, convergence of ruble and currency balances; receiving reports on memorial and journal-order forms; preparation of various analytical reports; balance calculation and tax forms; reporting in extrabudgetary funds; export of data to MS Excel with a choice of a list of fields at the discretion of the user.
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Especially for domestic medium and small companies interested in obtaining real results from the implementation of information technology in short time and at an affordable cost, Galaktika Corporation has developed special solutions - Progress Galaxy and Start Galaxy. Especially for domestic medium and small companies interested in obtaining real results from the implementation of information technologies in a short time and at an affordable cost, Galaktika Corporation has developed special solutions - Progress Galaxy and Start Galaxy. Their distinctive features: cost of solutions optimal for domestic enterprises and terms of their implementation; broad functionality, availability of planning functions; the possibility of self-implementation; support of national and international accounting standards; the possibility of expanding the use of functionality in business development; simplicity and reliability.
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Economist 4 is implemented on the 1C-Enterprise 7.7 platform and is intended for management accounting and budgeting in small and medium-sized companies. Economist 4 is implemented on the 1C-Enterprise 7.7 platform and is intended for management accounting and budgeting in small and medium-sized companies. The program has basic functionality and plug-in additional modules. The main goal of The Economist 4 program is to provide an easy-to-use and inexpensive tool for accounting, analysis and planning of enterprise activities. "Economist 4" allows: to automate the system of in-house management accounting; budget for the entire business cycle of the company. General characteristics of the product: The basic accounting policy is based on international financial reporting standards. Easily integrates into the existing information system of the enterprise without breaking or destroying it. Allows you to receive up-to-date, complete management information. Models the future activities of the company. A simple, straightforward interface is used.
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The enterprise management system BEST-5 is intended for use by small and medium-sized enterprises. It ensures the maintenance of operational, accounting, tax and management accounting, planning and control of economic activities at the enterprise. The program can be used for a single enterprise or an arbitrary set of unrelated enterprises. The enterprise management system BEST-5 is intended for use by small and medium-sized enterprises. It ensures the maintenance of operational, accounting, tax and management accounting, planning and control of economic activities at the enterprise. The program can be used for a single enterprise or an arbitrary set of unrelated enterprises. The enterprise management system consists of a set of functional elements - applications. Each such element automates a certain direction of the enterprise. The applications are grouped into functional blocks so that the system has a two-tier structure. The set of functional blocks is as follows: Finance. Trade. Production. Staff. In addition, there is a set of applications that are designed to maintain the database, configure the system, maintain general classifiers. This also includes the integrated development environment for the program.
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The program "1C: Accounting 7.7" is designed for accounting in small businesses. This program allows you to keep track of accounting transactions type "Posting-Main Book-Balance", and also provides the design of such documents as payment orders, register of checks, power of attorney, accounts, etc. It is focused on the usual manual work accountant (journal-order system), while significantly simplifying it, and is designed for a non-professional user. The work of the program consists in combining the summary wires of synthetic accounts of individual sections of accounting in a single book of accounting of business transactions, on the basis of which the balance and accounting statements are automatically generated. For this purpose, after the end of settlements for individual accounting areas, entries are automatically made to synthetic accounts, which are first entered into the local book of operations, and then into the consolidated one. It is possible to adjust the chart of accounts, typical wiring, various reference books included in the program.
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The accounting information system is the main link in the enterprise information system. Accumulating in itself all the information on the state of the organization, it must timely and accurately provide it not only to the management and regulatory bodies, but also to partners. In many ways, the promptness of providing information is a decisive factor in determining the position of an enterprise in modern market conditions... But no matter how well the developers and distributors describe their products, it is worth remembering that there are no ideal programs. It is impossible in typical project take into account absolutely all the accounting features of each enterprise. therefore important aspect, when choosing software, is the readiness of the company to help in setting up the system, to conduct personnel training. After all, the quality of the system itself depends on the availability and clarity of the program for an ordinary accountant. The accounting information system is the main link in the enterprise information system. Accumulating in itself all the information on the state of the organization, it must timely and accurately provide it not only to the management and regulatory bodies, but also to partners. In many ways, the promptness of providing information is a decisive factor in determining the position of an enterprise in modern market conditions. But no matter how well the developers and distributors describe their products, it is worth remembering that there are no ideal programs. It is impossible in a standard project to take into account absolutely all the accounting features of each enterprise. Therefore, an important aspect, when choosing software, is the company's willingness to help in setting up the system, to conduct staff training. After all, the quality of the system itself depends on the availability and clarity of the program to an ordinary accountant.
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The main criterion for choosing an accounting information system is the size of the enterprise or the scale of its production. This is due to the fact that the size of the enterprise, as a rule, also depends on the number of activities, employees, connections, etc. Accordingly, a large enterprise has more accounting work, which leads to the need to use multi-user information systems. At small enterprises, the volume of transactions is less and they are, for the most part, typical. Therefore, it is quite natural that the classification of information accounting systems based on the criterion of the scale of production is the basis for choosing a program. The main criterion for choosing an accounting information system is the size of the enterprise or the scale of its production. This is due to the fact that the size of the enterprise, as a rule, also depends on the number of activities, employees, connections, etc. Accordingly, a large enterprise has more accounting work, which leads to the need to use multi-user information systems. At small enterprises, the volume of transactions is less and they are, for the most part, typical. Therefore, it is quite natural that the classification of information accounting systems based on the criterion of scale of production is the basis for choosing a program.
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Information Technology in accounting. Introductory lecture Smolyak Natalia Vyacheslavovna
The concept of ISBU Currently, the basis of the management process is accounting financial condition and analysis of the dynamics of enterprise development, based on accounting information. In order to obtain the information necessary for the management of production and economic activities, the enterprise, on the basis of modern information technologies, creates a system for automated processing of accounting information, or ISBU (Accounting Information System). to ensure the promptness of the received financial statements of the enterprise for decision-making. In this regard, ISBU is considered as a tool for managing the activities of an enterprise in market conditions. Such a system serves as a link between business activities and decision-makers (see next slide). Thus, ISBU is an automated system for processing accounting information, in which the collection, registration of data on economic activities at the enterprise in primary documents, their processing, accumulation, formation of financial economic indicators reports, transfer of information to users for analysis and decision-making.
Object of management (economic activity of the enterprise) Collecting, registration in primary documents of information on the state of the managed object in accounting areas Processing, accumulation of accounting information, formation of consolidated registers. Formation of financial and economic indicators, transfer of accounting information to the user. Financial analysis economic information, development of enterprise management in accordance with the set goal. Enterprise management scheme using ISBU. The purpose of the operation of the ISBU enterprise Management system
The goals of creating ISBU. The main purpose of the functioning of the ISBU at the enterprise is to provide the management of the enterprise with financial information for making informed decisions. Some businesses also use non-financial information. In this case, the enterprise creates an automated enterprise management system, which consists of interconnected subsystems. These subsystems provide the information needed to manage the enterprise. However, the accounting subsystem is the most important, since it plays a leading role in managing the flow of information, sending it to all divisions of the enterprise, as well as to stakeholders outside it. Thus, ISBU provides accounting information that reflects a complete picture of the economic activity of the enterprise.
Objectives of ISBU Creation More recently, the main users of accounting information were the authorities government controlled... Now accounting information serves as the basis for making management decisions both inside the enterprise and outside it. First of all, it provides quantitative data for such management functions of production and commercial activities enterprises: planning, control, analysis, decision making. Planning stage: the accountant must provide a statement of the estimated profit and the need for cash resources. Control stage: the accountant is required to provide information on comparing actual income and expenses with planned ones. Analysis stage: on the basis of accounting information, it is found out whether the set goal was achieved or not, if not, then for what reasons it happened. Decision-making stage: based on the results of the analysis, decisions are made to improve the enterprise management system.
ISBU tasks. 1.Providing an automated solution to the entire complex of tasks of accounting, planning, analysis financial and economic activities, internal audit. 2. Obtaining reliable operational information about the current state of affairs at the enterprise for making the necessary management decisions on its basis. 3. Integration of operational, accounting, statistical accounting based on a single primary information. 4. Obtaining reliable information for feedback used in making management decisions. 5.Automation of processing at all stages of the technical process, starting from the stage primary accounting.
Internal users of ISBU. The main users of accounting information are the management and service managers of the enterprise. Based on this information, the net profit of the enterprise for the last reporting period is estimated, the compliance of the profit rate with the expected value, the availability of cash resources, the most profitable areas of activity, the cost of production is determined. Accounting information helps managers not only understand and analyze the results, but also predict the results of the enterprise when making various decisions. Thus, a modern ISBU, being a decision support system for a manager, should provide the functions of planning, accounting, control, analysis in the enterprise management system.
External users of ISBU There are external users of accounting information. These are shareholders, investors, lenders, buyers, clients, auditors and inspectors. tax services... It is important for shareholders and investors to know how efficiently and profitably the equity business owners, whether he needs new investments or their volume should be reduced. Can the company remain profitable in the future and under what conditions. Lenders are interested in questions about the need for a loan, the company's ability to pay interest on a loan on time and pay off debts on time. Buyers of products are interested in the compliance of the company's advertising with the actual state of affairs, the reasonableness of the price of goods, the possibility of providing warranty service. Public services are interested in the completeness and correctness of determining profit and calculating taxes, compliance with antimonopoly and currency legislation.
Characteristics used to evaluate accounting information. When making decisions, it should be borne in mind that accounting information is approximate and not completely accurate. In this regard, the problem of interpretation and correct use information falls on both the decision-maker and the accountant. The accountant provides useful information, and the user must interpret and apply it when making decisions. For accounting information to be useful, it must be accurate and relevant. Reliability means that the information should fully reflect the business processes at the enterprise, be easily verifiable and not reflect the interests of any particular person. The importance of accounting information lies in the fact that it should be useful in drawing up plans based on feedback and come to the user in the right time... Feedback involves knowing how true previous expectations were.
Requirements for accounting information In order for accounting information to be sufficiently unambiguous to be perceived by internal and external users, it must meet certain requirements. First, the accounting information must satisfy the requirements of comparison and consistency. That is, it is impossible to use different forms and methods of accounting during the accounting period. In this case, the ability to compare the data is lost. Second, the accounting information must be material. Time should not be wasted considering minor factors. That is, if accounting efforts are comparable to the value of the funds being accounted for, then accounting must be simplified. Third, accounting information should be conservative. Since the reflection of the facts of economic activity in the accounting is not always unambiguous, it is necessary to choose an estimate that is less optimistic. This means that you should count on no profit and take into account possible losses. Fourthly, accounting information must be complete, contain the maximum that the user needs.
ISBU design principles General principles. When designing ISBUs, it is necessary to take into account that they have both common features, inherent to all systems of automated processing of economic information, and specific. TO general principles the construction and functioning of ISBU include: The principle of the first person determines the right to make the final decision and the procedure for responsibility at various levels of management. The principle of the systems approach assumes, in the design process of the ISBU, the analysis of the control object as a whole and its control system, as well as the development of general goals and criteria for the functioning of the object in the conditions of its automation. This principle provides for a single input of information into the system and its repeated use; the unity of the information base; complex software. The principle of reliability characterizes the reliability of the ISBU operation, which is ensured with the help of different ways... For example, duplication of structural elements of the system or their redundancy. The principle of continuous development of the system requires the system to expand without major organizational changes. The principle of economy is that the benefits from the new ISFM should not exceed the costs of it. The principle of compatibility assumes that the designed ISBU will take into account organizational structure enterprises, as well as interests, qualifications of people who carry out accounting. They must be prepared to work in this system.
ISBU design principles Specific principles. The specific principles of the construction and functioning of ISBU include: The principle of integration different types accounting (operational, accounting and statistical) based on a single primary information. At the same time, the merger of these types of accounting does not occur, since each of them performs its functions and solves its own tasks. The feedback principle is one of the basic principles of any control system. However, only after solving the problems of accounting, it is possible to provide feedback. ISBU is the only source of reliable information for feedback. It is this information that enterprise managers use to make decisions. In addition, ISBU is characterized by the ability to automate the processing of accounting information in all areas of accounting, starting with the process of collecting and registering information (automation of primary accounting). At the same time, ISBU can use, in addition to traditional forms of accounting, also an automated form of accounting, which fully meets the basic requirements for the use of computers and the principles of accounting and reporting.
ISBU structure. Functional part. ISBU is a collection of various types of support, as well as specialists and is designed to automate the processing of accounting information. The functional and supporting parts of the ISBU are distinguished. The functional part constitutes the substantive basis of the ISBU and includes a set of functional subsystems, complexes of tasks and processing procedures that implement the functions of the control system. In the functional aspect, ISBU should provide: performance of the necessary calculations; preparation, completion, verification and printing of primary and reporting documents; transfer of data from one reporting form to another; accumulation of totals, providing an opportunity to access data and reports of past periods.
ISBU structure. Functional part. The ISBU tasks include: 1.Accounting of labor and wages 2.Accounting material values 3.Accounting for fixed assets 4.Accounting finished products 5. Accounting for financial and settlement operations 6. Accounting for production costs 7. Consolidated accounting and reporting. Each complex includes separate tasks, which are characterized by logically interconnected output documents obtained on the basis of uniform initial data. The complex contains information about the qualitatively homogeneous resources of the enterprise.
Organizational support of the ISBU Organizational support is a set of works on the creation of the ISBU, its functioning and the formation of documents, i.e. set of tools and methods for research the current system accounting, selection and formulation of accounting tasks for automation, development of organizational regulations for their solution and the functioning of the accounting apparatus. The methods include the most important materials governing the process of creating and operating systems: guidelines on organizing and conducting a survey of an object, forming a set of tasks, choosing software and hardware, developing project documentation, using software packages, etc. The means necessary for the effective functioning of the ISBU include standard sets of tasks, unified sets of documents, classifiers, typical structures of control systems, hardware and software.
Organizational support of the ISBU The functioning of the ISBU should be predetermined by the quality of project documentation, a clear division of functions between technical workers and management personnel in the process of creating and operating the system, strict implementation of instructions and organizational and technical measures provided for project documentation... When organizing and building ISBU, one should take into account following principles: The principle of the systems approach involves the definition of the goals of the system allocation of automated functional subsystems and tasks in the general control system; identification and analysis of connections between subsystems; establishment of the order of functioning of the system, its continuous development. The principle of methodological unity requires a universal connection of management information both in terms of functional structure and levels of management. The principle of modularity of construction involves the logical connection of system elements in certain combinations, which ensures flexibility and adaptation of systems to various conditions, resistance to changes in their structure. The principle of compatibility of system elements means coordination of their interaction by levels and functional purpose, provision of information communication of various elements with each other, the unity of the structure of hardware and software.
Organizational support of ISBU Many specialists are involved in the creation of ISBU: system engineers, economists, programmers, computer and communications engineers. According to the general theory of systems engineering, ISBU should satisfy the following general system properties: Intelligence - the active role of a person in the course of designing and functioning of systems. Modularity - the implementation of the ISBU components in the form of a set of functionally independent modules Evolutionality - the possibility of developing and using the latest information technology tools: computers, communications, software, etc.
ISBU software Mathematical software is a set of mathematical methods, models and algorithms for solving accounting problems. Mathematical methods include methods of multicriteria optimization, mathematical programming, queuing theory. A mathematical model of a real process is a set of exact (unambiguously interpreted) relationships (dependencies, connections, relationships) between the characteristics of this process. Mathematical modeling consists of two interrelated stages: maintaining the characteristics of the process under study and recording strict relationships between these characteristics. The system of models in ISBU is focused on solving functional problems of accounting by formalizing accounting and computing work, developing algorithms on the basis of which automated accounting is implemented. Mathematical modeling allows you to describe the accounting object and carry out a complete formalization of accounting procedures and calculations at the information-logical level.
Linguistic support ISBU Linguistic support is a set of linguistic tools designed to formalize a natural language, build and combine information units when a person communicates with computer technology. The structure of the subsystem: Languages for managing and manipulating the data of the information base. Language tools for information retrieval systems. Dialogue languages for special purposes. Systems of terms and definitions used in the development and operation of ISBU.
Legal support of ISBU Legal support is a set of legal norms governing legal relations arising during the creation and operation of ISBU and the legal status of the results of its functioning. Legal regulation provides direction of information flows, unification of information carriers, directive form of management, maintains its predetermined rhythm, provides measures for its violation. Legal Aspects the functioning of ISBU is regulated by: Laws of the Republic of Belarus "On Amendments and Addenda to the Law of the Republic of Belarus" On Accounting and Reporting "(2001)," On Informatization "(1995)," On Electronic Document ". GOSTs: GOST Assessment of the quality of software. General Provisions; RISO / IEC Information technology. Evaluation of software products. Quality characteristics and guidance for their application; RD RB Information technologies. Automated systems. Terms and Definitions. Registers of documents of the Republic of Belarus. By resolutions of the Ministry of Finance.
Legal support of ISBU The main issues enshrined in regulations an enterprise that implements ISBU. Order on the creation of ISBU List of participants in this process The process of creating an accounting system at different stages Contractual and financial questions acquisition of VT and its implementation The system of economic incentives for the development and implementation of the accounting system Legal notices implementation of the accounting process as a whole and its individual parts The relationship of the accounting department with other functional units, the management apparatus of the enterprise Regulation of the conditions and organization of labor of accounting workers and personnel serving IT in the conditions of accounting automation Procedure for creating, processing, using and storing accounting information and its carriers use of VT and communication facilities Evaluation of automated system accounting.
Information support ISBU Information support is a set of a unified system of classification and coding of information, a unified system of documentation, a methodology for building databases. Subsystem tasks. Provision of complete, reliable and timely information for making management decisions Full display of the management object in the system of indicators Ensuring mutual coordination of tasks solved in various functional subsystems Minimizing costs for organizing information processes Organization of efficient storage and retrieval of data Ensuring timeliness of receiving, processing and issuing information to specific users Development of teaching materials ensuring the functioning of the listed components
ISBU information support. IO structure. Out-of-machine Internal-machine 1. Scorecard1. Information fund (databases): input, primary, operational; regulatory reference; result and other files (arrays) 2. Documentation and workflow system 2. Automated databases: local, network, multi-user databases; database management systems (DBMS). 3. System of classification and coding of information
Out-of-machine IO. Information classification and coding system. Coding is caused by the need to transfer information through communication channels, store it on external media and process it using BT. Before coding information, you should classify it. There is a unified system of classification and coding of technical and economic information (GOST). The classification system is a set of rules and the result of the distribution of objects of a given set on a subset in accordance with the characteristics. Two methods of classification are used: 1. Hierarchical - a classification method in which a given set is sequentially divided into subordinate subsets. Example: Institute - Faculty - Courses - Groups. 2.Faceted - a classification method in which a given set is divided into independent groupings according to various classification criteria. Example: dividing students into groups by age, gender, etc.
Out-of-machine IO. Information classification and coding system. Coding is the formation and assignment of a code designation to a classification object, a classification feature and (or) a classification grouping. A code designation is a designation of an object, a classification feature and (or) classification grouping by a sign or a group of characters in accordance with the accepted coding method. The set of rules for designating objects of classification is called a coding system. The coding system should: - reflect full description object - to ensure the minimum record length - to have a reserve for expanding the nomenclature - to be logical in structure, easily perceived - to provide the ability to automatically control errors during processing.
Out-of-machine IO. Information classification and coding system. Encoding methods. There are four coding methods: ordinal, serial-ordinal, sequential, parallel. 1. Ordinal method is a coding method in which natural numbers serve as code symbols. This method is recommended for small, simple and constant sets. Example: categories of workers, types of education, nationality, units of measurement. 2. The serial-ordinal method is a coding method in which the numbers of the natural series serve as code designations with the assignment of individual ranges (series) of these numbers to objects of classification with the same characteristics. It is used for sets that are classified according to two criteria: the senior attribute is assigned its own group of numbers, within which all elements of the lower attribute are coded in order. Example: coding of shops, types of payments and deductions.
Out-of-machine IO. Information classification and coding system. Encoding methods. 3. The sequential method is a coding method in which the dependent characteristics of the classification are sequentially indicated in the code designation. Each feature is provided with its own numbering within the entire feature. Example: class - basic and auxiliary materials; subclass - ferrous, non-ferrous metals; group for ferrous metals - cast iron, steel, etc .; subgroup for steel - round, sheet, etc .; and finally, every metal has a grade and size. 4. The parallel method is a coding method in which independent classification signs are indicated in the code designation of the object of the classification or classification group. Example: classification of employees of an enterprise according to such characteristics as gender, age, education, marital status, etc. Advantages of sequential and parallel methods: - a clear selection of each classification attribute- harmony of construction - convenience when processing on a computer. Disadvantages of sequential and parallel methods: - complexity and cumbersomeness.
Out-of-machine IO. Information classification and coding system. Classifiers and their types. one system classification and coding also defines such a concept as a classifier. A classifier is a systematized collection of names of objects and signs of classification and (or) classification groupings and their code designations. There are the following types of classifiers: National, developed centrally and are uniform for the whole country. For example, OKPDTR is a classifier of labor and natural resources, INN - an identification number taxpayer. Regional - these are republican, city, regional classifiers, which are valid for all information systems of one region. Industry-specific - are uniform for one industry and take into account the peculiarities of the organization of accounting (codes of charts of accounts, types of payments and deductions from wages, etc.) Local - are used within the enterprise (plant, ministries, departments, etc.). These are classifiers structural units, finished products, materials and components, suppliers and customers, etc.)
Out-of-machine IO. Documentation and workflow system A documentation system is a set of forms of documents used in the management process. The organization of accounting at the enterprise provides for the use of several unified documentation systems (SDS): primary accounting, financial (primary and reporting), settlement and monetary and organizational and administrative. Example: Documents for the accounting of material values: a receipt order (form M-4), an act of acceptance of materials (form M-7), a material accounting card (form M-17), etc. According to the Resolution of the Council of Ministers of the Republic of Belarus "On government regulation accounting and reporting RB "(2001) approved albums of unified forms of primary accounting documentation, accounting registers and their electronic versions for the relevant activities and sectors of the economy. Each document, including a machine document, must contain mandatory details: the name and number of the document, the date, basis and content of the business transaction, the quantitative and qualitative characteristics of the transaction, the names of positions, the names and signatures of the persons responsible for the transaction.
Out-of-machine IO. Documentation and workflow system automated processing accounting information data from the primary document is the main source of the formation of the intramachine information base. For the effective organization of the automated accounting system, it is necessary to develop document flow. Document circulation is the movement of documents from the moment of their creation, subsequent processing and use until they are deposited in the archive. Document flow automation provides for the automation of the development, approval, distribution, search and archival storage of documents. IN modern technologies document flow automation systems are used: - document image processing systems - optical document recognition systems - document management systems - business procedures automation systems - software for workgroups.
Intra-machine IO. Intra-machine IO includes: - Information base on machine carriers. - Means of organizing and maintaining it. 1. The information base includes: a database that stores reference, planning, operational and accounting information; separate unrelated arrays of input, output and intermediate data stored on machine media. 1. Means of organizing and maintaining an information base include software tools for entering, creating and maintaining a database and other data arrays. These tools include DBMS - database management systems. DBMS is a universal software tool designed for organizing and maintaining logically interconnected data on a machine medium. The DBMS allows you to integrate non-duplicated data in a single database and use it for a multipurpose purpose, maintain the integrity, consistency of all data in the database, perform a single data entry, protect data from failures and unauthorized access. The most common DBMS include: MS Access, FoxPro, Clipper, Paradox.
ISBU technical support Technical support is a set of technical means that ensure the effective functioning of the system. TO technical support ISBU include: computers of various classes Input-output devices of information Information storage devices Network equipment and means of communication Office equipment. Cash registers and special computer systems (POS terminals).
Technical support ISBU Requirements for technical support. The features of accounting automation impose certain restrictions and impose the following requirements on technical means: 1. A large number of accounting objects presupposes a large amount of constant and variable information. This requires a lot of external memory. 2. A large number and a high level of complexity of the logical operations performed implies high requirements for the speed of the PC. 3. For registration of diverse and dispersed primary information, various technical means and organization of an enterprise-wide computer network are required.
ISBU software Software is a set of software tools that provide a solution to a set of tasks using BT tools. The software is divided into: 1. System and service software 2. Tool software. 3. Application software System and service software is a set of programs for servicing devices that make up a computer. It includes: operating system, drivers, utilities. Tool software or programming systems are tools for developing new applications, creating new software. It includes: the input language of the programming system, a translator from the input language to the machine language, a library of standard programs and subroutines, a link editor, debugging tools, and service (service) programs.
ISBU software Application software. Application software is a set of programs that provide an effective solution to user problems. The basic concept is an application package. An applied program package (PPP) is a set of programs for solving a range of problems on a specific topic or subject. There are the following types of PPP: 1. General purpose 2. Method-oriented 3. Problem-oriented
ISBU software Application software. 1. RFP general purpose focused on the automation of a wide class of user tasks. This class includes: Word processors - programs for preparing texts. WordPad, Word, Lexicon. Tabular processors are programs for processing tabular data. Excel Publishing Systems - software for preparing documents of typographic quality. PageMaker, Quark Xpress. Database management systems (DBMS) - programs for processing information arrays. Access, FoxPro. Graphics processors. Corel Draw, AdobePhotoshop, 3DstudioMax, Flash, etc. Dynamic presentation systems. PowerPoint. Design Automation Systems (CAD) - programs for drawing and designing various objects and mechanisms. Autocad. Shells of expert systems, decision support systems, etc.
ISBU software Application software. 2. The method-oriented PPP is based on the implementation of various economic and mathematical methods for solving problems: Mathematical programming (linear, dynamic, statistical); Network planning and management; Queuing theory; Mathematical statistics. 3. Problem-oriented PPPs are aimed at solving a specific problem in a specific subject area. This is the broadest class of RFP. Among them the following should be highlighted: Bank packages; Accounting packages; Financial management; Legal reference systems; Training programs, etc.
Characteristics of accounting automation programs. At enterprises that carry out a small number of business transactions, PPP is used, which allows you to keep a book of business transactions and draw up a balance sheet and financial statements on its basis. Such programs usually include tools that facilitate the maintenance of other areas of accounting: payroll accounting, materials, fixed assets, etc. Examples of such programs are the development of 1C: - 1C: Accounting, 1: Enterprise, 1C: Trade and warehouses, etc., as well as the Small Business Accounting program of Infosoft, Info-Accountant, etc. a large volume of business operations is carried out warehouse accounting, control over the implementation of contracts is carried out, management accounting, financial analysis and other work are carried out. For their automation, complex accounting systems, such as BEST-PRO, Galaktika, provide much more convenience.
Features of accounting automation programs. The programs allow you to automate all areas of accounting, can be used at any enterprise, which characterizes their versatility. Designed for work in various operating environments (DOS, Windows 98, NT, XP; OS / 2). Users are offered a standard setting of programs, including setting up a chart of accounts, analytical accounting directories, primary documents and standard reporting forms. Accounting in programs is based on the registration of accounting entries that reflect the ongoing business operations. The programs provide for the maintenance of synthetic and analytical accounting (in quantitative and total terms). For the organization of analytical accounting, the use of any number of directories of analytical accounting objects is provided. To work with primary documents, a large set of standard primary documents is provided. There is a set of ready-to-use standard accounting forms. The programs have service capabilities for adapting to changing legislation, production structure and other changes.
1c accounting. 1C: Accounting program is universal system based on the basic accounting model. The program supports any accounting systems and methodologies, is used in enterprises of various forms of ownership, is presented in single-user and network versions, supports several accounting charts of accounts. Program features: Maintaining quantitative and multicurrency accounting Configuring, or making changes and creating additional sets of reference books, documents, standard operations, etc. Full customizability of the forms of primary and reporting documents. All elements of a typical customization are templates that can be tailored to meet the requirements of a particular enterprise.
1C: Enterprise. 1C: Enterprise program is an instrumental system consisting of three components ("Accounting", "Operational accounting", "Calculation"), each of which, individually or in combination, defines groups of homogeneous flexible universal modules from which the accounting complex is built. The component "Accounting" is designed to maintain accounting based on accounting transactions, maintains a chart of accounts, enter transactions, and obtain accounting totals. The component "Operational accounting" is designed to record the availability and movement of funds in various sections in real time. The Calculation component is intended for payroll calculation. System capabilities. There are several ways to enter initial information - manually, using standard operations or documents. Work with different amounts of information, different number of jobs for accounting workers is supported. There are powerful tools for creating reports of various types and complexity. There are no restrictions on the number of possible reports. Report templates are open for modification, they can be included in the configuration or stored in separate files.
1C: Enterprise. At the stage of configuring the system, the following is done: Setting the operating modes of the system in accordance with the specifics of the enterprise. Determination of forms for entering documents and operations. Formation of the composition of the chart of accounts and determination of their properties. Determination of the structure and properties of directories and documents. Description of forms and algorithms for building reports and other types of settings. At the stage of working with information base produced: Input of documents. Filling out reference books. Formation of reports Performing routine calculations and other works. Each configuration is focused on the automation of a specific area of activity and meets the adopted legislation. The delivery set includes typical configurations that represent universal application solutions.
System "Galaxy". The Galaktika system is a multi-user network complex that covers all sections of accounting, management of warehouse operations, purchases, sales, financial analysis, planning and resource management, marketing, advertising and personnel management. Features of the complex: Operational financial management Control over the progress of contractual relations Control of mutual obligations Management of warehouse stocks Formation and control of execution financial analysis Planning, accounting and execution of the internal budget. Structurally, the complex consists of four circuits: "Administrative management", "Operational management", "Production management", "Accounting", each of which provides a solution to problems and can function both as a complex and autonomously. For example, the "Accounting" contour unites all sections financial accounting: cash and Bank operations, multicurrency accounting, fixed assets accounting and intangible assets, accounting financial investments, MC accounting, payroll accounting, formation of consolidated financial statements.
System "Galaxy". The principles of building the complex Coverage of the entire range of typical production and economic functions Modularity and full integration at the level a single base data. Consistency of the user interface. Flexible adjustment to the specifics and scope of a particular enterprise. Presentation to users of tools for self-development of the capabilities of the complex. Support for distributed databases to ensure information interaction between multi-office corporations and geographically remote branches. Scalability.
BEST-PRO system The BEST-PRO system is an integrated system designed to automate the management of enterprises in the field of production, trade and services. The complex includes subsystems for maintaining contracts, accounting for cash and settlements with counterparties, procurement and inventory management, operational and production planning, production management, sales, fixed assets accounting, wages, management analysis, accounting and tax accounting. The information core of the system is the General Ledger subsystem, in which all accounting entries are accumulated and the necessary internal and external accounting statements are formed. The system is easily adaptable to any changes in legislation.
Western ISBU Among financial and economic software on Russian market a special place is occupied by Western systems. They demonstrate an integrated approach to financial and business management. The most widely recommended software systems for big business("Scala", "SunSystem", "Platinum", "SAP", "Avalon", "Triton"). For example, the "Scala" software package is used to automate accounting in transnational corporations; Sun System - For consolidated accounting of overseas branches, Platinum can post thousands of transactions per minute and can simultaneously support up to 200 users.
Western ISBU Western software products belong to the class of complex accounting systems in which accounting is kept in real time. They are built on a modular basis. The main modules of such a system are - General Ledger and Advanced Report Generator (Premier Leoger and Frx); Bank Book; Customers; Suppliers; Registration of orders (Order Entry); Accounts Receivable; Warehouse (Inventory); Settlements with Suppliers (Purchase Order). The system is configured by setting the connection of each module with others, starting with the "General Ledger". This principle of construction makes the system flexible, allows you to expand its capabilities without significant processing by adding other modules, for example, for accounting for fixed assets, for accounting for payroll, for accounting for production costs and others.
ISBU development trends. 1. Development of programs of the international level. 2. Orientation towards integration in relation to the automation of accounting, analysis of reporting and planning of enterprise activities. 3. Development of programs for home accounting and private entrepreneurs with more advanced management accounting. 4. Expansion and improvement of tools in all ISBU. 5. Expansion of the functions of automated accounting systems of all classes. 6. Improving the user interface. 7. Creation and implementation of artificial intelligence systems in conventional programs. 8. Improvement of access control and multilevel password protection. 9. Expanding focus on network technologies.
Information technology in accounting
Accounting is the central component of any facility management system. Accounting information is used by various categories of enterprise personnel to make management decisions: managers, economists, financiers, production organizers, etc. Accounting information in the form of reports - balance sheet, annexes to accounting analysis- it is also necessary for external users - third-party organizations and enterprises, tax authorities, authorities, investors, etc. Many management decisions depend on accounting information, and the accounting information system has the most significant impact on the effectiveness of management automation.
Accounting is an orderly system for collecting, monitoring, measuring, registering, processing and receiving information in monetary terms about property, obligations and business operations of an economic entity and their movement through continuous, continuous and documentary accounting.
This definition reveals:
Accounting sphere - economic activity of an economic entity, accounting is limited by the framework of internal business processes;
Accounting objects - property, equity, liabilities, debts from other organizations, business transactions;
The independent significance of accounting in relation to statistical and operational;
The main stages of the accounting process are observation, measurement, registration, storage, processing, data transmission;
Information presentation format - monetary, natural-material;
Accounting methods - continuous (all business transactions are taken into account), continuous (accounting is kept from the moment of registration of the organization and until its reorganization or liquidation in accordance with the legislation of the Russian Federation), documentary (based on documents).
The specificity of accounting is that it is mandatory for all legal entities on the territory of the country (for societies and citizens conducting entrepreneurial activities without forming a legal entity, it is mandatory to keep records of income and expenses and prepare reports - a tax return).
The accounting information system must meet the following requirements:
Correct methodological basis for constructing planned and accounting indicators;
Coverage of all business processes and operations;
Reliability, completeness, accuracy of accounting data, efficiency of accounting operations;
The effectiveness of the organization of accounting.
Despite some differences in the software products of individual corporations (firms) that implement accounting functions, the following composition of sets of accounting tasks for industrial enterprises can be distinguished.
1. Cash and settlement and financial transactions (cash transactions, transactions with the bank, settlements with accountable persons, multicurrency accounting, settlements with debtors and creditors, depositors, settlements with shareholders, founders, settlements on claims and off-budget payments, settlements with the budget, payments for a loan).
2. Accounting for material assets (integration with the task of "warehouse accounting", receipt of materials at the warehouse, accounting for the issuance of materials for production, release of materials to the outside, revaluation of material assets, accounting of materials at different prices; preparation of analytical sheets of movement of material assets, inventory of materials) ...
3. Accounting for labor and wages (integration with the functional subsystem "Personnel", automatic payroll for various systems of payment and deduction from it; preparation of settlement and payment documentation, preparation of payment documentation for taxes to the budget).
4. Accounting for fixed assets and intangible acts (creation of electronic inventory cards, accounting for the movement of fixed assets and intangible assets (intangible assets); accrual of depreciation, revaluation and inventory of fixed assets and intangible assets, write-off of fixed assets, lease, commissioning of fixed assets).
5. Accounting for the release, shipment and sale of finished products. This complex is associated with the functions of production management, contracts for the supply of finished products, marketing operations and financial settlements with customers.
6. Accounting for production costs, informationally related to the production management function, as well as with such complexes of accounting tasks as accounting for labor and wages, accounting for material values, accounting for fixed assets, etc. The complex provides calculation of production costs, accounting for product costs main and auxiliary production by expense items, etc.
7. Financial reporting; in this complex, synthetic accounting sheets are formed and financial statements are drawn up; has close information links with all sets of accounting tasks.
The technology of electronic processing of accounting tasks is a set of strictly regulated human-machine operations performed in a certain sequence - from the moment of creating the primary accounting document to the preparation of consolidated financial statements.
At the present stage, computer information technology has developed, created on the basis of decentralized processing of accounting tasks. Its features include:
The use of personal computers; the solution of tasks is carried out by the accountant directly at his workplace;
Formation of local and multilevel computer networks that provide integrated processing of economic tasks of various divisions of an enterprise (organization, firm);
A significant increase in the composition of accounting calculations performed by computers;
Creation of a single distributed database of an enterprise (organization) for various departments;
The ability to form a PC of primary accounting documents, which ensures the transition to paperless technology and reduces the complexity of operations for collecting and registering documents;
Integration of solutions for complexes of accounting tasks;
The possibility of organizing information and reference services for the accountant.
All operations of the technological process are performed on a PC sequentially, at one workstation, in accordance with the blocks of the program menu.
The basis for processing accounting tasks are out-of-machine and intra-machine information arrays.
Out-of-machine information arrays are associated with the processes of collecting and registering information in primary documents. When using a PC, it becomes possible to automate the process of creating documents. However, the possibility of receipt on the PC and primary documents filled in manually is not excluded.
Intramachine information support is files of variable and conditionally constant information on computer media and in the system memory in the form of databases. Variable information files are generated based on the data of primary documents and are used to solve an economic problem in a certain period (for example, arrays of work orders, receipt orders, cash outflow orders, invoices, etc.).
Files of conditionally permanent information are created once during the implementation of the project, are used repeatedly and are systematically corrected. These include arrays of various standards, reference data, inventory cards for accounting for fixed assets, personal cards of employees, etc.
A possible list of accounting tasks to be solved is determined by the program menu, which is displayed on the screen after turning on the computer. The menu is a list of blocks (modules) of the program, where each module performs certain functions of the technological process, starting from the input of primary documents and ending with the compilation of summary reports.
Accounting IS software
The development and creation of accounting IS is the primary task of automating the management of any enterprise. The characteristics of the management object, the features of the form of organization of accounting and accounting policy, the scale of the enterprise and other factors have a decisive influence on the development of IP, on the one hand, and the choice and support of information technologies in accounting, on the other.
The following problems arise before the developers of accounting IS:
The choice of methodology for the development of accounting IS:
option 1 - adaptation of a typical software package to the conditions of a specific application;
Option 2 - development of a "custom" IS ("from scratch");
The choice of software product (option 1) or the choice of software and design technologies for accounting and accounting (option 2);
Justification of the configuration of accounting IS (composition of automated functions and workstations of accountants);
Substantiation of information technology architecture of accounting IS;
The level of integration of accounting IS with other functional subsystems - an independent accounting IS, a subsystem as part of an enterprise's integrated IS, a corporate IS component;
Limitations on the cost of IP and the time of its creation. Accounting information systems and accounting automation software used have been constantly improved due to the emergence of new machines, the development of information technologies, changes in the legal framework of accounting. The market of accounting software for personal computers began to form in the late 1980s, but it does not stop replenishing with new software products (replacement of versions, configurations, expansion of available information technologies, etc.) and now.
This is the most representative class of functional application software, which covers several thousand companies that carry out:
1) development and distribution (sale) of new software products for accounting IP;
2) adaptation (adjustment) of standard accounting programs for the accounting of the Russian Federation;
3) the actual creation of accounting IS (implementation);
4) consulting services for the design of computer accounting systems (KSBU), the choice of software, support for the "hot line";
5) creation of educational and methodological literature, training and demonstration programs.
The undisputed leader among developers is 1C: Enterprise.
When choosing programs for creating an accounting IS, they are analyzed and compared by a number of parameters that affect the implementation of the computer version of the accounting model and determine the information technology basis for constructing an IS.
1. Accounting IP methodology :
1) methodological support for the implementation and accounting of the rules of regulatory regulation of the accounting system in the Russian Federation in IS;
2) setting up the accounting policy of the enterprise:
Selection of account attributes;
Formation of a working chart of accounts;
The choice of the form of accounting;
Selection of methods for calculating depreciation for fixed assets and amortization of intangible assets;
Selection of methods of accounting for inventories - at actual cost, at discount prices; methods of writing off production costs;
Selection of methods for assessing consumed production stocks, finished goods, work in progress; etc.;
3) setting up analytical accounting reference books;
4) setting up standard operations and templates for accounting entries;
5) setting up standard forms of primary accounting documents;
6) setting up standard reports (external and internal);
7) implementation of the requirements of international accounting standards; and etc.
2. Information Technology :
1) hardware and software platform for accounting IS;
2) information technology architecture software package;
3) modular architecture of the software package;
4) the possibility of autonomous use of software modules;
5) a configurator of the functional structure of I S accounting;
6) the structure of the database, characteristics of the DBMS;
7) protection of IP and database functions;
8) DB administration tools;
9) tools for the development of the user interface, the development of the functionality of the IS;
10) information interaction with other enterprise scale ISs, external ISs (technologies and data exchange formats);
11) technology of design, implementation and maintenance of IS;
12) requirements for the qualifications of IS personnel.
The computer IS provides for the implementation of standard accounting information technologies.
1. Creation of standard business transactions containing templates for accounting entries. Setting up the correspondence of accounting transactions to the work chart of accounts.
2. Linking additional transaction details with reference books of analytical accounts.
3. Formation of standard comment texts for accounting entries.
4. Submission of information of primary accounting documents in electronic form using on-screen input and editing forms.
5. Support for currency accounting (the posting template contains the details of the currency type code, exchange rate, on the basis of which the calculation of the currency amount of the transaction is performed).
6. Formation of registers of primary credentials of various classes:
"Transactions" - is the main accounting register, contains accounting entries, correspondence of accounts, the amount of the transaction;
"Operations" - contains information about business transactions registered in the accounting (the operation corresponds to a typical operation, thanks to which accounting entries are automatically generated in the "Transactions" register; thus, group entry and editing of transaction transactions is provided). There is a prohibition on direct editing of accounting entries, except through editing the operation itself. This ensures minimal cost and correct credential adjustments. Typical operations are usually grouped by areas of accounting, associated with certain functional AWS of the accountant;
"Documents" - contains information of primary documents drawn up in accordance with standard forms (each standard form of a document assumes a connection with a typical operation, therefore, when registering documents, an entry is automatically generated in the "Operations" and "Transactions" registers). This option for entering credentials is the most preferable, since documenting a business transaction and processing postings into accounting are carried out almost simultaneously, but you can also divide them in time: first prepare a document, and then process it into accounting. Editing accounting entries or transactions directly, bypassing the editing of the prepared primary document, is prohibited; editing is done not by red line, but by drawing up a document for change.
7. Programmatic control of the accuracy and completeness of the input of primary accounting data, including checking the correspondence of accounts using "correct accounting entries".
8. Authorized access to the database when entering and editing credentials.
9. Aggregation and filtering of accounting entries, operations and documents in order to select, analyze, edit, copy, etc.
10. Automatic filling of standard forms of external reporting (balance sheet, annexes to the balance sheet, tax cards, income declarations, certificates in Pension Fund RF, statistical reporting forms, etc.).
11. Import and export of database data, individual forms of documents, including reporting.
12. Access to office software products (text editor, spreadsheet, browser, email, organizer, etc.).
There is a relationship between enterprise scale and the type of IT architecture of accounting IS. This dependence is due to both the need for information technology for the implementation of IS functions, and the reasonable level of costs for its creation and maintenance, the effect of control automation.
The smaller the scale of the enterprise, the lower the intensity of information flows, relatively simpler accounting (fewer physical accounting objects, there is no need for developed analytical accounting, expansion of the chart of accounts, etc.), although deviations from this pattern are possible. For this class of enterprises, standard and inexpensive information technologies are used.
For large enterprises, accounting IP should be aligned with IT solutions as a whole, enterprise IP. On the other hand, the scale of an enterprise determines objective requirements for accounting IS, namely: support for network technology, simultaneous work with IS of a large team of accountants, creation of a large-scale database, implementation of a developed accounting model, etc.
The greatest scope for the choice of information technology exists in the creation of accounting IS for medium and some large enterprises.
Software products for creating accounting IS differ in the completeness of accounting functions, their integration:
1) software products for local automation of certain areas of accounting;
2) software products for complex automation of accounting;
3) software products that support accounting IS in conjunction with other IS - combined functional IS (accounting + trading IS, accounting + warehouse IS, accounting + sales management systems, accounting + personnel accounting IS, etc.);
4) fully integrated accounting IS with all enterprise management functions.
Software products for creating accounting IS, as a rule, have a modular architecture, it is possible to use separate modules (blocks, control loops) independently.
The accounting information system is implemented in the form of an automated workplace for accountants. A separate workstation is supported by software modules, it can work both in isolation and in integration with other workstations.
A characteristic feature of software products for creating accounting information systems is the "degree" of freedom in the choice of information technology components (such as a DBMS, network architecture, design tools, etc.). In some software packages, methodological and information technology solutions are not subject to modification. The most promising software products for accounting IS, focused on multi-platform, allowing the replacement of components of the basic and general software, the modernization of functional modules.
Information technology in banking Accounting and financial information systems ..., forecasting, operational (management) accounting, accounting accounting, statistical accounting and financial and economic analysis; ...
