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Introduction

1.4 Systems of the “Referent” series

Conclusion

Bibliography

Introduction

The activities of a modern economist and accountant are based on regulatory documents. It is very important for a financial specialist to monitor changes in federal and regional legislation in order to prevent possible errors. The volume of legal information is steadily growing, and the total number of federal, regional and departmental documents issued in Russia today is approaching one million. If you store all these documents in paper form, you will need a whole library.

The way out of this serious situation is the use of effective information technologies. After all, a computer is an ideal tool for collecting, processing, storing, updating and distributing information to consumers, including laws and other regulations.

Modern legal reference systems (LRS) provide quick access to regulatory and reference information and provide the ability to quickly work with it. That is why SPS are an integral part of information computer support for the activities of accounting and economic departments of organizations.

The reason for the popularity of legal reference systems among specialists is explained by the fact that such systems are an accessible and effective tool for daily work with legal information. They not only provide free access to legal information, but also allow specialists to save time.

Computer technologies have a number of unique advantages and capabilities. First of all, this is compact storage of large volumes of information, quick search for necessary documents or even fragments in huge amounts of data, and high-speed transmission of information by means of communication over any distance.

1. Capabilities of Russian SPS and the history of their development

reference legal computer accountant

The main reasons for the active development of computer SPS in Russia are the rapid improvement and reduction in cost of personal computers in the last decade, on the one hand, and a large number of regulatory and other legal documents generated by reforms of political and economic life in the country, on the other hand. Currently, there are many practical problems and areas related to accessing legal information, which can be effectively solved only by using computer SPS. Accounting can be fully classified as one of these areas.

A computer legal reference system (CRL) is a software package that includes an array of legal information and software tools that allow a specialist to work with this array of information: search for specific documents or their fragments, create collections of necessary documents, print information, etc. .d.

The use of computer technology to work with legislative information began in the second half of the 1960s. At first, reference systems were created mainly in the form of electronic filing cabinets (“electronic catalogues”). Thus, the Belgian CREDOC system, which was born in 1967, became the first electronic file cabinet in Europe for computer search of legal information.

Some legal electronic file cabinets in the process of development began to work online thanks to a network of terminals in libraries and became widely available to everyone. An example of such a system is FINLEX, created in 1982 by the Finnish Ministry of Justice. It is intended to provide information on court decisions and case law.

Despite all the advantages, electronic file cabinets do not allow one to get acquainted with the full text of documents, therefore full-text systems are more convenient, making it possible not only to almost instantly find the necessary document in huge information arrays, but also to work with the text of the found document. In 1967, as a result of an agreement between the Ohio State Bar and DATA Corp. The development of one of the most famous full-text legal reference systems (LRS) in the USA - LEXIS - began. Since 1980, the system has become available to users in the UK, and since 1985 - in Australia. Every day it responds to more than 20 thousand requests; its information base contains state regulations and federal acts, including the full text of the US Constitution, as well as all US judicial precedents.

Over time, LEXIS has incorporated British law and, since 1981, English case law. Now this system is called LEXIS-NEXIS and is also available via the Internet.

Currently, all economically developed countries have ATP, and according to some estimates, there are now more than a hundred similar systems in the world.

In Russia, the development of computer legal reference databases began in July 1975, when the leadership of the Soviet Union decided to develop legal informatization. As part of the implementation of this decision, the Scientific Center for Legal Information (SCLI) was created in 1976 under the Ministry of Justice. The main task of the Center was the development of reference systems and state accounting of regulations. At that time, only individual ministries, departments and state scientific organizations could use the NCPI information base, and wide access to information was excluded.

The rapid development and spread of ATP in Russia began in the late 1980s - early 1990s, when the first non-state ATP appeared: in 1989 - "USIS", in 1991 - "Garant", in 1992 - “Consultant Plus”.

The basis of legal systems is made up of electronic databases and banks of legal information - this is, as it were, the “brain and heart” of the entire system. Information support databases include a wide variety of documents: from coordination plans for the development of regulations to acts of foreign legislation. Currently, a number of computer centers and legal information networks have already been created in Russia. The networks that have come into operation cover most of the territory of Russia and provide their services to hundreds of thousands of users. The tasks of these centers include collecting, accumulating, systematizing, storing and providing consumers with various legal information. The following products and the companies that developed them are most famous in Russia:

* “Consultant Plus” (company “Consultant Plus”);

* "Garant" (NPP "Garant-Service");

* "Code" (Computer Development Center);

* “Referent” (Referent-Service company).

The systems created by state enterprises to meet the needs for legal information of government departments include the following systems:

* “Standard” (NCPI under the Ministry of Justice of the Russian Federation);

* "System" (STC "System" under FAPSI).

In addition, the following systems are presented on the Russian market:

* "USIS" (Intralex company);

* “Legal World” (publishing house “delo i pravo”);

* “Your Right” and “Legal Advisor” (firm “Information Systems and Technologies”);

* “Russian Legislation” (Association for the Development of Banking Technologies) and some others.

According to Part 3 of Art. 15 of the Constitution of the Russian Federation, all laws and regulations must be published for public information, therefore, not a single computer legal framework, except for the STC "System", is an official source for the publication of regulations. Thus, legal reference systems make it possible to obtain and use complete, reliable information on legal problems, but they have the status of reference systems. Therefore, when applying, say, to a court (or other authority), it is necessary to refer not to the legal basis, but to the official source of the publication.

1.1 Legal reference system “Consultant Plus”

The legal reference system “Consultant Plus” was created by JSC “Consultant Plus” and has been distributed since 1992. The system is well known and as of the beginning of 2005. occupies one of the leading positions in Russia. The network of the Consultant Plus company unites more than 300 regional information centers that supply ATP, service and transfer information to users. The reference and legal system "Consultant Plus" contains a variety of types of legal information: from regulations, materials of judicial practice, comments, bills, financial consultations, schemes for reflecting transactions in accounting to reporting forms and highly specialized documents, the documents are contained in a single information array "Consultant Plus". Since documents of each type have their own specific features, they are included in the corresponding sections of the information array: legislation, judicial practice, financial advice, comments on legislation, document forms, bills, international legal acts, legal acts on healthcare.

The section names allow you to quickly navigate and understand which documents are in which section. Each section, in turn, consists of information banks that differ in the completeness of information and the nature of the documents they contain. For example, the “Financial Consulting” section contains similar information banks, but different in content: “Financier”, including “Questions Answers” ​​(consultations on taxation, accounting, banking, investment, foreign economic activity, on currency regulation issues, on joint stock companies , about the securities market);

“Correspondence of Accounts” (schemes for reflecting financial and business transactions in accounting, justified by federal regulations);

application “Accounting Publications” (materials from publications in the accounting press).

SIS allows you to carry out end-to-end and local searches for documents, compiling a selection of documents and working with a list of found documents, working with document text and conveniently saving work results.

To search for documents in the Consultant Plus SPS, you can use several tools, the main one being the search card.

A search card is a table with a number of search fields. For each search field, the system has a dictionary that is automatically filled in and adjusted as documents are received in the information base (IB). When each document is entered into the system, its details are entered into the corresponding dictionary.

In order to find documents, you must indicate known information (for example, document number, title, type, subject, etc.) in the fields of the Search Card. In most cases, to search for a document, you only need to fill in a few fields. The search becomes much easier if the exact details of the document are known, for example its number. In this case, it is enough to indicate only the document number. The search in “Consultant Plus” takes place simultaneously across all sections of the information array, i.e. it is end-to-end.

An end-to-end search is only possible from the “Legislation” section, since the analysis of any legal problem begins with the study of regulatory documents. Other documents, such as court decisions and consulting materials, are based on them, therefore the “Legislation” section in “Consultant Plus” is considered the main section of the information array.

The list of documents is presented visually in a structured form; it is called a “Tree List”. A structured tree-list completely eliminates confusion when studying found documents, since you can easily figure out where to start, even if several dozen documents are found. At the same time, you can effectively work simultaneously with documents from different sections and information banks. Situations often arise when you need to find documents related only to a certain type of legal information. Then it is enough to use local search in one of the sections. For example, we can talk about a document form or financial advice. In such cases, it is wise to search in the “Document Forms” or “Financial Advice” sections respectively.

When searching in the “Financial Consultations” section using special fields, you can specify the account number (general chart of accounts) in the special Chart of Accounts field or more accurately conduct a search using well-known terminology in special fields - Taxes, Contributions, Payments, Payments to individuals, Organizational expenses and Keywords.

In SPS "Consultant Plus" it is possible to transfer the found document or part of it to the Word text editor to insert quotes into your own material.

The Consultant Plus program has a Legal Navigator. It is an alphabetical subject index consisting of key concepts. Similar key concepts are combined into Groups. This two-tier structure makes it easier to select key concepts when you specify them to search documents.

The list of key concepts is large, so it is possible to use a filter to quickly find the necessary concepts. You can place an electronic bookmark in the text of a document, similar to regular paper bookmarks. Electronic bookmarks allow you to instantly find a place marked in a document and display a document with a bookmark on the screen. While in the text of a document, you can print a fragment or the entire text. From the text of the document, as well as from the list, it is possible to save it to a file.

All databases of the ATP “Consultant Plus” are interconnected through hypertext links, which allow you to instantly move, for example, from the text of a consultation to the text of a regulatory document referred to by the author of the answer by pressing a key. The most important thing that hypertext gives users is the ability to follow the logic of the author’s reasoning without additional effort, quickly looking through the normative acts used by him to argue his position on a particular issue as he reads the consultation.

In the spring of 1997, a special legal server of the company was opened for wide access on the Internet, and since 2000. the Consultant Plus company has opened on its server free access to the data bank “Copies of legal acts: Russian Federation”.

1.2 Legal reference system "Garant"

The reference legal system "Garant" has been distributed since 1990 and deservedly enjoys wide popularity among a large number of users in the ATP market. It was developed and distributed by a computer company that develops legal reference systems - Research and Production Enterprise (SPE) "Garant-Service".

The company actively cooperates with the Legal Department of the State Duma and a number of other government agencies and organizations. It has a high-tech and knowledge-intensive production facility with a large staff in Moscow and a wide network of representative offices in Russia and abroad.

The Garant system is a reference system that provides search and work with various legal documents. The system includes regulatory documents, comments and clarifications, judicial and arbitration practice, as well as explanatory dictionaries.

For an accountant, the dictionary “Finance, Taxes, Accounting” may be especially interesting. The Garant system has the following search types:

* according to details;

* dictionary of terms.

The system has a mechanism for periodically updating information databases, so you will always be aware of the latest changes in legislation.

Working in the Garant system, you open the documents you need, view them on the screen and, if necessary, print them. The system has a built-in powerful search mechanism that allows you to effectively search for various documents in the information base.

The Garant system has a whole group of small and large information and legal blocks, from which the user can select the ones he needs according to his type of activity and create an individual set in which an end-to-end search for documents will be carried out.

The “Garant-Maximum” set includes all blocks of federal and one block of regional legislation. This set includes documents on all sections of legislation: criminal, administrative and international law, as well as judicial and arbitration practice and much more.

Some special information blocks currently have no analogues in other ATP. These include “Legislation in Schemes”, “Draft Laws”, “Comments on Legislation”, “Russian Legislation in English”.

When updating the kit, the information data bank is completely updated. Thus, the user always works with the current version of the document, but if desired, can follow the link to the previous edition. The Garant company has more than 230 representative offices in 120 cities, so new versions of the Garant SPS are provided to users in Moscow and throughout Russia and the CIS simultaneously.

Existing specialized kits are aimed at the management of the organization, accountants, auditors, financiers, lawyers, etc. A number of blocks of the “Garant” system provide great assistance to the accountant, one of which is “Accounting and Audit”. In addition, the “Guarantor’s archives” block is recorded in the kits free of charge, at the user’s request.

When you start the infobase, the main menu automatically opens, which presents the main capabilities of the system. From it you can go to sections of legal and economic information, search for documents, and update the information bank.

The economic information block contains legislative news, business references and an accountant’s calendar, which shows the timing of major payments to the budget, as well as a production calendar, which provides information on the number of working days in reporting periods.

The “Document Forms” section contains standard document forms (agreements, forms, powers of attorney, forms of accounting and statistical reporting), as well as samples of business papers.

If you know the details of the document, then you can use the request card to search for it; in other cases, a search by situation or search by classifier will help you.

Business references are the most frequently used information summarized in the form of tables: inflation index dynamics, official exchange rates, personal income tax rates, etc. The business references section provides a quick transition to document forms in MS Word and MS formats Excel.

In 2001, the Garant company, together with Conseco Press, developed and began to actively implement an interesting project - “Legislation in Schemes”, which contains more than 2000 schemes, as well as “Legislation in Schemes. Taxes accounting”, which currently contains more than 1000 diagrams and tables.

Quite often a situation arises when, when accessing a particular SPS, the user only knows the problem being considered, but there is no information about the formal details of the document. In such cases, without a powerful search system for the situation, it is almost impossible to find the required rule of law. In the Garant SPS, this problem is solved by a two-level dictionary of keywords (“Encyclopedia of Situations”).

The Garant system provides the ability to select a group of documents in accordance with the conditions defined by the user. this function is called filtering. The system also has an explanatory Dictionary “Business and Law”, containing basic business terms (in Russian and English), their interpretations and listings of the names of documents in which these terms are present.

To preserve a single search space, the Garant system adheres to a single classification principle. One of the most notable features of the classifier is its depth and level of detail at each level. For example, for the heading “Accounting, auditing, statistical reporting,” the classifier is six levels deep, with each level containing a fairly large number of sublevels, which allows you to significantly specify the query when searching for information on the topic.

The Garant system is characterized by a full-fledged hypertext structure, thanks to which the user can establish all the relationships between documents. On average, there are 10 - 15 links per document.

Russian legislation is presented on the Internet on the server of the Garant company. The Garant system is distributed through the networks of the American company LEXIS-NEXIS.

1.3 Information and legal systems of the “Code” series

The developer of the information and legal system (ILS) “Code” is the state enterprise “Center for Computer Development” (SE “TsKR”, St. Petersburg), created in early 1991.

Sales of the first version of the system, containing regulations of St. Petersburg and Russia, began in May 1992.

The distribution of the Codex IRS until mid-1994 was limited mainly to the region of St. Petersburg and the region, but later active steps were taken to create its own distribution network in Russia.

According to the company, Codex representative offices are located in more than 80 of the largest cities in Russia. In total, there are over 150 centers for which the distribution of the Codex teaching aid is the main activity.

IPS "Code" refers to software products made at a good professional level, with positive characteristics in all main parameters (completeness, efficiency, legal processing, etc.).

The reliability of the information included in the Code system is ensured by reliable sources of obtaining it, agreements concluded with the main federal and regional authorities and management. A significant part of documents (laws, acts of the President, the Government of the Russian Federation) are entered into the system directly from the official electronic mailing file.

Codex information products include: professional legal systems, systems of judicial and arbitration practice, specialized reference systems, electronic legal reference books.

Regardless of the number of connected information bases, work is carried out in a single information space connected by hyperlinks.

Searching for documents is possible by its attributes (name, type of document, date of adoption, etc.), by context (by any words, including their logical connection, or phrase contained in the document), there is also an intelligent search and search by situation.

Additional features for working with a list of found documents include: filtering and sorting lists, performing logical addition operations, merging and intersecting lists, creating an unlimited number of folders, setting bookmarks in documents, etc.

The unified line of software products includes a number of developments, including the Codex-Master software package, which is a set of tools for creating and managing full-text information retrieval systems of various directions.

The principle of openness of the Codex information system made it possible to create new projects using the Codex-Master complex, while significantly expanding the range of Codex information products, for example: “Auditor Assistant”, “Housing and Communal Services of Russia”, “Industrial Safety” , which is extremely important in our era of man-made disasters.

IPS “Code” provides users with the opportunity to use electronic versions of the most authoritative and popular printed publications covering legal and economic issues, as well as introducing news from the software and computer market (among them the magazines “Tax Bulletin”, “Legislation and Economics”, “ Lawyer", "Accountant and Computer", RS WEEK/RE, etc.). They present all materials of a regulatory, analytical, informational and consulting nature, which, first of all, determine the value of these publications.

As part of a project with the publishing house "Infra-M", the consulting group "Termika" has published a number of electronic books: the dictionary-reference book "Taxes", reference books for financiers and directors of enterprises. The auditing firm “Service-audit” has released the “Internal Auditor Assistant” kit under the “Code” software shell.

An important area of ​​activity of the Codex consortium is providing access to legal information via the Internet, providing both commercial and free access to the legal resources of the Codex system.

1.4 Systems of the “Referent” series

CJSC "Referent-Service" at the end of 1995 registered the integrated information system (IIS) "Referent", the distribution of which began in 1996. By this time, SPS "Consultant Plus", "Garant" and "Kodeks" were already well-known market leaders , and Referent-Service had the opportunity to take into account all the best that was achieved by these companies.

This was an incentive for the Referent-Service company to make a number of unconventional decisions when creating the legal framework for its family. The consequence of its strategic initiatives was the release at the end of 1999. a new original shell - the new generation legal system "Referent-2000".

According to the company, today the number of regional partners involved in the dissemination of legal frameworks of the Referent family under the legislation of the Russian Federation and regions has exceeded four dozen in 32 cities of Russia.

Systems of the Referent family consist of a shell and information modules. Currently, the most popular shell is “Referent-2000”. It allows you to simultaneously work with local databases and Internet servers of legal information, as well as create your own database inside the shell with a powerful editor and administration tools.

The main modules of the Referent system are divided into groups of federal and regional legislation, electronic publications and reference books, and user documents. “Referent” databases are also supplied in specialized specialized packages that differ in the number of documents.

Legal reference systems of the “Referent” family have a convenient, friendly interface and implement all the basic functions of traditional legal databases for searching documents, as well as for working with the list and text of documents.

The Referent interface is as close as possible to Windows, so the user does not need to spend a lot of time mastering the program. “Referent” supports the Drag and Drop function, which allows you to move information across the screen using the mouse when creating a request to search for documents. The search itself can be performed simultaneously in combined modules, and a number of documents contain built-in color graphic objects, for example the coat of arms of Russia or Moscow.

Another interesting feature of the system is the interpretation of the well-known function of setting bookmarks in a document. The user can not only set a bookmark, but also work with an electronic document as with a paper one. For example, you can not only highlight the required fragment with the desired color, like a marker, but also add your own comments to it.

The Legislation Navigator system clearly displays in graphic form the indicative links between documents. In the navigator window, documents are presented in the form of a hierarchical list, externally similar to the directory structure of the MS Windows Explorer program, with indications of connections.

The built-in document editor allows you not only to edit texts, but also to create a document map, make comments, and also insert graphic images, including animated (moving), and place hypertext links.

Another feature of the “Referent” shell is the ability to create and maintain your own document database containing up to 200 documents, including graphics and videos. This function is especially interesting for companies with a small document flow and staff. Large companies are offered a document storage system with a capacity of up to 65,000 thousand documents.

Conclusion

All ATP distributors are ready to provide demo versions of systems to potential users free of charge. They differ from full versions, as a rule, in a limited set of documents, but all the work capabilities are present in them. In addition, some developers from time to time hold special promotions, providing access to the full version of their systems for a short time. Potential users have the opportunity to check the operation of the ATP in trial operation mode, and, if necessary, ask specific questions to representatives of the developer company.

Leading ATP manufacturers offer various system packages tailored to the needs of a wide variety of organizations. There are systems designed for individual specialists: managers, lawyers, financiers, accountants, etc. To make the choice easier, you can always invite representatives of the ATP manufacturer to your organization to familiarize yourself with the composition of a particular package and correlate its information capabilities with the needs of your organization.

Currently, a number of computer centers and legal information networks have already been created in Russia. The networks that have come into operation cover most of the territory of Russia and provide their services to hundreds of thousands of users. The tasks of these centers include collecting, accumulating, systematizing, storing and providing consumers with various legal information. Today it is impossible to imagine any field of activity without the use of reference and legal systems.

List of sources used

1. Mikheeva E.V., Titova O.I. Information technologies in the professional activities of economists and accountants. Moscow. Publishing center "Academy" 2010.

2. Novikov D.B., Kamynin V.L. Introduction to legal informatics. Legal reference systems "Consultant Plus". - M.: NPO VMI, 2011.

3. Prokusheva A.P. Economics of computer science. - M.: Publishing house "Dashkov and K", 2011.

4. Shafrin Yu. Information technologies. - M.: Laboratory of Basic Knowledge, 2010.

5. Yakubaitis E.A. Information networks and systems: Reference book. - M.: Finance and Statistics, 2012

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THE IMPORTANCE OF INFORMATION TECHNOLOGY IN ACCOUNTING ACTIVITIES

0. A. Zubrenkova, Ph.D., Art. Lecturer at the Department of Accounting, Analysis and Audit, NSIEI

Annotation. The role of information systems in accounting activities is invaluable. There are advantages over manual accounting. Accounting, legal reference and analytical software products allow an accountant to be modern and mobile.

Key words: information technology, “1C: Enterprise”, “ConsultantPlus”, “Garant”, “INEK-Holding”.

Information systems and technologies largely determine the level of development of modern society. In the West, information technologies provide up to 40% of the growth of gross domestic product and accumulate up to 20% of all investments.

The development of information technology in our country has a direct impact on the economic aspects of society, including the entire accounting system.

Computer technology has a number of features that should be taken into account when assessing control conditions and procedures. Below are the differences between computer data processing and manual data processing.

1. Uniform execution of operations. Computer processing involves the use of the same commands when performing identical accounting operations, which virtually eliminates the occurrence of random errors usually inherent in manual processing. In contrast, software errors (or other systematic errors in hardware or software) cause all identical operations to be processed incorrectly under the same conditions.

2. Separation of functions. A computer system can carry out many internal control procedures that, in manual systems, are performed by different specialists. This situation leaves specialists with access to the computer the opportunity to interfere with other functions. As a result, computer

systems may require the introduction of additional measures to maintain the required level of control, which in manual systems is achieved by simply separating functions. Such measures may include a password system that prevents actions that are not permissible on the part of specialists who have access to information about assets and accounting documents through the terminal in interactive mode.

3. Potential for errors and inaccuracies. Compared to manual accounting systems, computer systems are more open to unauthorized access, including by persons exercising control. They are also open to covertly changing data and obtaining information about assets directly or indirectly. The less a person interferes with the machine processing of accounting transactions, the lower the possibility of identifying errors and inaccuracies. Errors made during the development or adjustment of application programs may remain undetected for a long period.

4. Potential opportunities for strengthening control by the administration. Computer systems provide the administration with a wide range of analytical tools that allow them to evaluate and control the activities of the company. The presence of additional tools ensures the strengthening of the internal control system as a whole and, thus, reducing the risk of its ineffectiveness. Thus, the results of the usual comparison of actual values ​​of the cost coefficient with the planned ones, as well as reconciliation of accounts, are received by the administration more regularly through computer processing of information. In addition, some application programs accumulate statistical information about the operation of the computer, which can be used to monitor the actual progress of processing accounting transactions.

5. Initiating operations on the computer. A computer system can perform some operations automatically, and their authorization is not necessarily documented, as is done in non-automated accounting systems, since the very fact of acceptance of such a system by the administration implicitly implies the presence of appropriate sanctions.

Among the most important factors influencing the development of accounting theory and practice, the most significant are:

Development of computer technology, communications and re-

data giving;

New, modern possibilities for documenting facts of economic activity, their registration and archiving;

The ability to automate logical accounting operations using information technology;

The use of a system of registers, turnover sheets, statistical tables, a certain sequence of their production and methods of recording and storing information;

New organization of a system for monitoring and correcting errors that arise when checking source information, analytical and synthetic accounting registers;

Possibility of using the request mode;

The emergence of new accounting technologies

Currently, accounting without computer data processing is almost unthinkable. Automation of accounting using a personal computer today is not a difficult task either for an employee or for a user of accounting programs. However, today the simplicity of the solution to computerization of accounting has been achieved in a complex way: from computerization of individual areas of accounting work to the establishment of related databases for compiling the balance sheet of an enterprise. Accountants' mastery of computers at the level of not only the user, but also the programming allows them to radically reconsider the strategy of accounting programs.

Currently, tools have been created that form accounting information systems and include interconnected user places that have a strict functional focus in accordance with the division of powers between management levels. In modern conditions of accounting automation, primary attention should be paid to the use of universal primary documents, which combine operational and accounting data and machine-readable media, allowing the development of a system of any registers and the necessary reporting documentation on personal computers at the lowest cost.

The use of such universal documents eliminates duplication in data collection and ensures the coincidence of indicators used in operational and accounting. Practical studies show that it is more expedient to have a single database structure for all areas of the accounting

It should be noted that in conditions of accounting automation there is no need to reconcile analytical and synthetic accounting data, since the creation of a single array of accounting records allows you to obtain registers of any degree of detail for synthetic accounts, analytical accounts, suppliers, customers, etc.

The use of information technology in accounting significantly increases its efficiency, since control over the preparation of calculations, inventories and obligations over any period of time can be ensured through the compilation of reference registers and an operational monitoring system. Consequently, without resorting to manual selections and groupings, you can obtain the turnover of funds and determine the balance of accounts, suppliers, customers, counterparties for any period of time or on any date.

A “modern” accountant must possess information accounting and analytical skills. Accounting skills consist of the ability to work in the reference and legal systems “ConsultantPlus” or “Garant” and the 1C: Enterprise program, analytical skills - the ability to competently use the INEC-Holding software product.

In this regard, among all the accounting software products available today and used by enterprises of the Nizhny Novgorod region, the leading position in our region is occupied by the products of the company “1C”, at the Department of Accounting, Analysis and Audit of the State Educational Institution of Higher Professional Education NGIEI they were chosen for the educational process .

The 1 C: Enterprise software system is designed to solve a wide range of accounting and management automation problems facing modern enterprises. "1C: Enterprise" is a system of application solutions built according to common principles and on a single technological platform. The 1C:Enterprise software system provides the ability to automate both through the implementation of individual application solutions that will work autonomously or be integrated using various information exchange mechanisms, and through the use of complex solutions. The 1 C: Enterprise program system is based on a single technology platform. It is the foundation for building all application solutions.

In the educational process of the State Educational Institution of Higher Professional Education “Nizhny Novgorod State

National Engineering and Economic Institute" uses the following programs included in the single complex "1C: Enterprise":

- “1C: Accounting”, “1C: Accounting for an agricultural enterprise”; "1C: Poultry farming"; "1C: Salary and personnel management"; “1 C: Salary of a budgetary institution”; “1 C: Trade Management”; “1 C: Accounting of a budgetary institution”; “1 C: Accounting of an autonomous institution”; “1 C: Manufacturing Enterprise Management”; "1C: Document flow"; "1C: Business School"; "1C: Education".

How is a lesson plan constructed for these disciplines?

Detailed guidelines are being developed;

The entire learning process is divided into stages;

Each stage ends with a control event;

The success of completing each stage is recorded by the teacher.

Let's move directly to the stages of the lesson.

1. Introducing a new topic by watching video material on it (10 min.) individually and using a multimedia installation.

2. Work with educational material on the topic (10 min.). The program "1C: Education 3.0" allows you to use educational materials from educational complexes.

3. Work in the program using methodological recommendations in printed and electronic form (55 min.). For what? The fact is that the printed version creates a general idea of ​​the progress of work, and information in electronic form allows you to quickly enter the necessary information into the program.

4. Testing on the studied topic in order to control the acquired knowledge (10 min.) in the “1C: Education 3.0” program.

5. Summing up the topic studied (5 min.), which allows the teacher to see issues that are not well understood by students. This, in turn, stimulates the teacher to improve the methodology for studying this topic.

For better mastery of disciplines at the department, additional use is recommended:

1. Self-instruction manual “1C” (“Enterprise 8.0”, “MicrosofУffice 2007”, “MicrosofУfficeExcel 2007”, “MicrosoftPowerPoint 2007”, “Computer courses”).

2. Video course “1C” (“Accounting 8.0”, “Trade Management 8.0”, “Financial Statement Analysis”)

3. Set of manuals “1 C: Accounting”.

For the financial and economic analysis of the activities of an enterprise, the development and evaluation of plans for its development, the analysis of deviations of the plan from the fact, the software products of the “Analyst” series are intended: “INEK-AFSP”, “INEK-ADP”, “INEK-Analyst”,

INEC-Holding.

The software package “INEK-AFSP (analysis of the financial condition of an enterprise)” calculates a comprehensive assessment of the financial condition of the enterprise and its rating in relation to other organizations. A 15-page text conclusion is generated with an analysis of the financial situation and recommendations for overcoming the current situation.

The software package “INEK-ADP (analysis of enterprise activity)” is designed to assess the efficiency of using material, raw materials, fuel, energy and labor resources. Here you can also calculate the break-even level and the margin of financial strength.

The INEC-Analyst software package allows you to analyze the financial and economic activities of enterprises and organizations engaged in the production and provision of services, their monitoring and comparison, the development and analysis of an enterprise business plan, a financial recovery plan, an investment project, and an assessment of the value of an enterprise (business) .

The INEC-Holding software package completes the series and allows you to perform a full range of work on analyzing financial and economic activities, monitoring, comparing and planning enterprises and organizations of all types of activities.

"INEK-Holding" allows you to:

1. Conduct a comprehensive analysis of the financial and economic activities of the enterprise over a number of periods.

2. Develop a business plan for the enterprise and its structural division.

3. Analyze and evaluate the prepared business

4. Analyze the planned work with the company’s counterparties.

5. Get a real assessment of the value of the company (business).

6. Conduct an analysis of deviations of fact from plan.

7. Compare the results of the work of divisions or branches of the enterprise in tabular and graphical form.

In recent years, our country has seen significant

positive changes in the structure of the information technology market: large suppliers began to play a major role, high-quality service was developing, and dealer networks were being formed. But with the existence of many accounting programs on the market that satisfy a wide variety of requirements, the task of choosing a program for a specific enterprise remains very difficult. After all, the acquisition and implementation of software elements requires significant material and labor resources; The practical use of information systems also requires expenditure of resources. That is, on the one hand, automation of accounting processes is an objective necessity; improving the organization and forms of accounting is possible only on the basis of the latest technological tools. But, on the other hand, in order to choose the right accounting automation system that satisfies all the needs of the enterprise, and even better, takes into account certain specific features of the enterprise’s activities, it is necessary to clearly understand the accounting system in the enterprise and the market for the offered software products. An optimal solution to a two-sided problem will allow us to meet the modern requirements imposed today on the organization of accounting at an enterprise. Since 2009, the department has widely used a new type of independent work for students - testing, which is objective, saves the teacher’s time, largely frees him from routine work and allows him to concentrate more on the creative part of teaching. For 5 special disciplines: “Accounting Theory”, “Financial Accounting”, “Management Accounting”, “Accounting Financial Reporting” and “Comprehensive Economic Analysis of Business Activity”, sets of tests were purchased for all sections of these disciplines, which are recommended by educational and methodological association in the specialty “Accounting, Analysis and Audit”. Testing is carried out using the “1 C: Business School” shell. Students, outside of class hours, in a specially equipped computer room, are tested under the supervision of a laboratory assistant. The test results, in the form of a protocol, are transmitted by the laboratory assistant to the teacher. Since 2011, a certified training center (CTC) has been created at the department.

Thus, modern information technologies cover the most diverse aspects of accounting. A modern manager today cannot imagine making management decisions without having reliable, extensive information.

mation provided by an automated accounting system.

LITERATURE

1. Smagin, B.I. On the issue of the methodology for determining the integral indicator of the efficiency of agricultural production // Economics of agricultural and processing enterprises. 2007. No. 7

2. Federal State Statistics Service www.gks.ru

3. Scientific and practical foundations of farming systems in the Nizhny Novgorod region / Ed. V. P. Zaikina. - N. Novgorod: Nizhny Novgorod State Agricultural Academy, 2005. - 271 p.

VALUE OF INFORMATION TECHNOLOGY IN ACCOUNTING

O. A. Zubrenkova, the candidate of economic sciences, the senior teacher of the chair “The Bookkeeping, the analysis and audit” thh Nizhniy Novgorod state engineering-economic Institute

Annotation. The role of information systems in boom-galterskoj activity is invaluable. There are their advantages in comparison with manual conducting of the bookkeeping. Accounting, legal-reference and analytical software products allow the bookkeeper to be modern and mobile

The keywords: information technology, “1C: the Enterprise”, “Consultant Plus”, “Guarantor”, “INEK-HOLDING”.

“My profession is a step into an innovative future”

Completed by: student of group 1.EM.11

Alekseeva Alina Alexandrovna

Choosing a profession for a modern young man is an important step that will determine his entire subsequent life. And if you have chosen a profession, you must have a realistic idea of ​​what exactly you want to get from it, what prospects await you, and the fact that your future and the future of your family will depend on your choice. Nowadays, profession plays an important and sometimes decisive role.

Each of us faces this choice, andNot everyone clearly knows what they want to become in the future. It’s good when you are sure from childhood that you want to be a doctor, artist, driver and writer. For me, this choice was always the most difficult in my life, since I understood that my future depended on it. There are so many interesting and necessary professions. How to make a choice so as not to regret it later?

I chose the profession of accountant and I believe that I made the right choice, because this profession is important and promising, not a single enterprise can do without it.

Who is an accountant and what is the essence of this profession? An accountant is an accounting specialist who must pay taxes on time and correctly, report to government agencies, clients, partners of the organization, track the status of the company’s account and bring the balance sheet to a single indicator.

The functions of an accountant are varied. For example, he calculates wages, keeps records of material assets, calculates the cost of production or tax deductions, and makes settlements with suppliers and contractors.

Sometimes young people get the impression that an accountant is a person who “handles a lot of money.” However, in fact, he does not manage the funds, but only formalizes in documents any movements of material assets, decisions about which are made not by him himself, but by his superiors.

Many people consider this profession boring, uninteresting, and monotonous. I think differently: my future profession as an accountant is dangerous, difficult, important, and interesting...

It is dangerous and difficult, because an accountant, like a sapper, cannot make mistakes in his work. Mistakes can lead to sanctions, fines and the like. In addition, the difficulty may lie in contradictions in accounting and tax legislation, as well as in constant changes in legislation. Therefore, a professional accountant must always be at his best: constantly improve his knowledge, keep abreast of all changes.

It is important because without an accountant it is impossible for any company to exist, since every organization must keep track of all business transactions performed. A competent accountant is a guarantee of the financial success of the company! That is why an accountant is often a kind of “right hand” of management, and the accountant’s word in the company is significant.

It’s interesting because, in my opinion, there is nothing more fascinating than the world of numbers and mathematical calculations, especially when everything works out, everything fits together, despite the fact that sometimes you have to spend a lot of time looking for a possible error. In addition, the work of an accountant is now much more interesting and easier than, say, 50 years ago. If earlier an accountant's workplace was equipped with office accounts, and the work was purely manual, today it is difficult to imagine accountants without computers, photocopiers and other equipment that makes their work easier.

To master all the nuances and become a good specialist, you must have such qualities as attentiveness, perseverance, and a mathematical mindset. The advantage of this profession is that finding a job will not be a problem, because an accountant is needed in every company and in any government agency.

It is enough to be able to draw up primary documents and you will be able to work as an assistant accountant in any industry, for which you do not even need to graduate from a university. The most difficult thing is to raise your level and become a chief accountant. Why you need to constantly read a lot of specific literature, know the laws of accounting, jurisprudence and taxation, be a versatile person and constantly engage in self-education.

I have been studying to become an accountant for three years now and now I can say with confidence that only a person who has such qualities as responsibility, perseverance, organization, the ability to listen and remember everything that is told to him, and the ability to concentrate his attention on work can become an accountant. But, probably, the most important thing in choosing the profession of an accountant is to love the work you do, and then you will be happy to go to work and proudly return home from work, because you will understand that the work you love benefits you and your family , but also to the Fatherland.

Over the years of study, I realized that finishing college is not the most important thing. To get a good job, you need to get practice, master not only theoretical knowledge, chart of accounts and sections of the balance sheet. The main thing is the ability to apply knowledge in practice and constantly replenish your knowledge from different sources, since information becomes outdated and it is necessary to replenish your knowledge base in order to be a truly in-demand and highly paid specialist.

Accountant is a profession in demand. No matter how much time passes, no matter how the world changes, accountants will be needed as long as economic relations exist. Of course, this profession has both advantages and disadvantages. Let's talk about all this, as well as how to become an accountant.

Who is an accountant?

Not a single enterprise, both commercial and government (even public organizations) can operate without accountants. What is the profession of an accountant? Description - below.

The responsibilities of the accounting service include maintaining records of material assets, payroll, maintaining tax records, calculating and paying tax payments and contributions to extra-budgetary funds, and submitting reports to regulatory authorities. Chief accountants develop accounting policies for the enterprise, internal reporting forms, and manage the work of the accounting service.

Often, people in this profession are additionally responsible for maintaining management accounting or accounting according to international standards. If you stop keeping records at an enterprise, then activities will very quickly be paralyzed. There will be no information on the debts of buyers or suppliers; the owners will not know whether the business is generating income or losses. Therefore, the work of accountants involves enormous responsibility.

Benefits of work

The advantages of being an accountant are not only in demand. See for yourself:

An accountant is a profession in which you don’t have to worry about not having enough to buy a piece of bread. Every year of work will only add value to you as a specialist.

Character traits for the profession

Accounting is a profession that is not suitable for everyone. If you want your work to bring pleasure, and not just money, you need to select a specialty based on your personality traits.

Working as an accountant requires perseverance, patience and attention to detail, the ability to work with a large amount of information, analyze it, and generalize it. Accuracy and thoroughness, the ability to remain focused on one task for a long time are important.

Since most of the time will have to be spent at the computer with documents, working with formulas, numbers and tables, this profession is more suitable for introverts. Extroverts will begin to feel sad without communication.

To be a good accountant, you need to be curious and eager to learn new things. Legislation is updated very often, and in order to keep abreast of important changes, you need to read a lot of professional literature and attend training seminars.

On the other hand, it is important to be able to defend the interests of the enterprise, be fair, and stress-resistant. An accountant is a profession that involves communicating with representatives of the tax inspectorate and extra-budgetary funds. This requires strength of character and emotional stability.

Disadvantages of being an accountant

The disadvantages of being an accountant are, first of all, a huge responsibility. The more serious the position, the higher the level of responsibility. Errors in the work of an accountant can lead to financial losses in the enterprise. Unreliability in accounting leads to incorrectly calculated taxes and fees, and this is fraught with fines.

The disadvantages include the monotony of the work - the accountant has to perform the same type of procedures, solve standard tasks according to the established pattern, and comply with standards and instructions.

This profession is characterized by uneven distribution of workload. During the reporting period, accountants have a particularly busy time. This time is characterized by stress, which can lead to chronic fatigue, neurosis or depression. Also, during the reporting period, the working day becomes irregular.

Due to the large amount of time spent on the computer and documents, vision suffers, as the load on it is increased. A sitting position leads to occupational diseases of the back and neck.

How to get a profession?

The profession of an accountant (its description is given in detail in the article) implies the presence of an economic education. You can obtain special education to work as an accountant in secondary or higher educational institutions. If you plan to take the position of chief accountant in the future, then higher education will be an advantage over secondary education.

You can also obtain the necessary knowledge through special accounting courses, but you need to understand that such education is only sufficient to enter the profession. If you want to build a brilliant career, you will have to add higher economic education to your plan.

How to start a career?

Due to the demand for accountants in the labor market, finding a job for a graduate without experience is not so difficult. The easiest option is a vacancy for an assistant accountant. At the beginning of your journey, it is better to give preference to companies where you can gain good experience, try yourself in different areas of accounting, and then choose a prestigious company with high salaries.

It is advisable to look for opportunities for part-time work already during your studies, then by the end of the educational institution you will have not only a diploma, but also work experience, as well as recommendations from an employer, which will give you the opportunity to get a better-paid and interesting position.

Modern accounting professions

In professional accounting activities, a number of areas can be distinguished:

A modern accountant can develop in each of these areas. As you can see, if desired, an accountant can not only be a practicing specialist, but also teach and write papers on professional topics, if he is interested.

What does an accountant-economist do?

The profession of economist-accountant implies maintaining financial and management accounting at an enterprise, combining knowledge of economics and accounting. The responsibilities of such a specialist include analyzing the results of financial and economic activities, calculating costs, monitoring the consumption of material resources, and much more.

Accountants-economists are identified as a separate profession at large enterprises, but if the organization is small, then all these responsibilities are assigned to the accountant.

If you have all the necessary character qualities, you love documents, numbers and analysis, and you are not afraid of monotony in your work, then mastering the profession of an accountant is a smart decision that gives you confidence in the future.

An accountant is a specialist who reflects the financial activities of a company in special accounting documents. It is important to note that an accountant is not just an employee of the financial department of an enterprise; he is an essential element of monitoring the correctness and financial stability of the entire economic mechanism of the company. The work of an accountant is multifaceted and requires a wide range of skills. The competence of such an employee includes accounting and control of the main economic, inventory and material assets of the enterprise, costs of production and sale of manufactured goods, as well as various operations in relations with customers and suppliers. Thus, an accountant is a kind of controller of all financial activities of an enterprise, designed to control the expenses and income of the organization. Along with the ability to operate financial flows, an accountant must have knowledge in the field of processing accounting information using a computer. Particular care is required in maintaining payment transfers to the state budget, contributions to the pension fund and social insurance fund, payroll, etc. The main difficulty of the accounting profession is the need to be constantly focused and concentrated on performing one’s work (after all, mistakes cannot be made in accounting), as well as knowledge in such disciplines as mathematics, computer technology, economics, computer science, statistics and finance. Moreover, frequent audits of reporting to tax authorities require a high level of stress resistance, integrity and accounting and analytical skills.

Type and class of profession

type - sign; class - performing.

carries out accounting, audit and financial control at enterprises and organizations of the national economy, small businesses, joint-stock companies, joint ventures; verifies the accuracy of the information received, monitors compliance with the law when spending funds.

Requirements for the knowledge and skills of a specialist

Should be able to:

- prepare and conduct financial statements (monthly, quarterly, annual reports on work results); - work with special accounting programs (1C, etc.); - organize and plan the accounting activities of the enterprise (organization); - conduct an economic analysis of the economic activities of individual divisions and the enterprise as a whole; - identify enterprise reserves and sources of financial losses on the basis of reports, conduct activities to eliminate losses and non-production expenses; - accrue and transfer payments to the state budget, contributions to state social insurance, funds to finance capital investments, wages of workers and employees, taxes and other payments and payments; - carry out an inventory (comparison of available materials, cash, settlements and payment obligations with the data of accounting documents).

Requirements for the individual characteristics of a specialist

ability to concentrate for long periods of time; good level of switchability and attention span; propensity to work with information; developed mathematical and logical abilities; emotional stability; attentiveness; accuracy; ability to concentrate; organization; large amount of memory; high level of self-control; tendency to monotonous work; responsibility.

Working conditions

An accountant can work either independently or in a team that may consist of several specialists. Most often, representatives of this profession work indoors. These can be offices of companies and organizations, and other premises. The work takes place mainly while sitting, using a computer and special programs. As a rule, this is a quiet and calm activity; the work of an accountant rarely involves business trips or contacts with a large number of people.

Medical contraindications

neurological and psychiatric diseases; visual impairment.

Basic education

higher or secondary vocational education

Career prospects

An accountant can specialize in specific areas of production, business, and banking. Often, an accountant’s professional growth is associated with mastering new techniques and ways of working, constantly updating knowledge, etc. Also, a person with the profession of an accountant can master related specializations, such as: economist, auditor, tax inspector, etc.