The current level of development of computer technology has made it possible to process primary documents, accounting data, maintain accounts, and generate reports using a computer.

Computerization is possible for all levels of accounting:

• · collection and registration of primary information (accounting for finished products, raw materials and supplies in warehouses, working hours and employee absences);
• · maintaining accounting registers of business transactions;
• · organizing accounting of enterprise payments, accounting for production costs and calculating the cost of products (works, services);
• · calculation and printing (transfer to paper) of reporting forms.

Computer accounting systems make it possible to quickly generate information on various aspects of the financial condition of an enterprise, which is necessary for management to make current decisions on the management of the enterprise.

Comprehensive automation of accounting, ensuring complete processing of all accounting information, primary economic analysis for individual indicators, effective planning of upcoming tax payments, increases the information capabilities of the enterprise.

In addition, accounting using computer systems provides an opportunity to save one of the most important resources - time, which the company can use for decision-making, for a more in-depth analysis of the economic activities of its enterprise, planning and forecasting.

The choice from the variety of software products offered today on the Russian market should be determined by the goals set for accounting automation.

A large number of specialized firms are engaged in the development and creation of computer accounting automation systems.

The software offered on the market can be divided into three large groups according to the functions they perform:

• · programs that implement the functions of financial (synthetic) accounting and financial reporting;
• · programs that comprehensively implement the functions of financial and management accounting in a small enterprise;
• · programs that implement the functions of individual areas of accounting, mainly managerial (accounting for fixed assets, accounting for wages, accounting for material assets, etc.) for medium and large enterprises.

The first two groups of programs are intended for small businesses, which are characterized by small amounts of accounting work.

At these enterprises, the main volume of work falls on financial accounting (maintaining accounting accounts and generating reports), and less time is spent on maintaining management accounting (accounting for production costs).

This makes it possible to simplify the part of the program related to management accounting.

Among this group, the most common are application software packages such as:

“Finance without problems” (Hackert-design company, Mariupol);

“Mini-accounting” (1C company, Moscow);

“Accounting for a small enterprise” (Fore company, Moscow).

The second group of programs allows you to cover a much larger range of functions and essentially create fully automated accounting.

Packages in this group include:

“Electronic accounting” (firm “INFIN”, Moscow);

"FinECO" (JSC "AVER", Moscow);

“Integrated economic planning and accounting system” (company “Kom-Tech+”, Moscow);

“Accounting without problems” (ASVP company, Moscow).

The programs of the first group allow you to calculate and print the turnover balance sheet, turnover sheets of accounts, the balance sheet of the enterprise and its annexes. It is also possible to generate certificates of any structure using the built-in report generator.

A typical representative of the second group of software is the “Accounting without Problems” program, which consists of two modules “Management Accounting” and “Consolidated Analytical and Synthetic Accounting and Reporting”.

Another direction of using computer technology in accounting activities is to automate the initial stage of accounting - primary accounting. Here, computers are used to automate labor in warehouses of material assets and finished products, when accounting for production and wages in the departments of the enterprise.

This allows source information to be transferred for further processing without paper media, improves the quality of accounting and its efficiency.

Computers can be successfully used to read bar codes when organizing primary accounting in stores, warehouses, etc.

However, complete automation of this stage of accounting is possible provided that the enterprise sells imported goods or uses imported materials and components, since in Russia manufacturers of goods practically do not use bar codes for their products.

The most common program in Russia is 1C. This program contains all the necessary tools for automating the accounting of an enterprise, provides completeness of functions and the required level of detail in accounting at each site.

The program construction system allows several users (accounting employees) to access general information in real time, that is, new or changed data from one of the workstations can be immediately used by all employees working on other computers on the same network.

The program supports the existing division of accounting into accounting sections at the enterprise, makes it possible to exchange data between individual sections, ensures coordinated work of accountants, has the means for flexible configuration of input and output documents, automates the procedures for generating transactions and performing calculations based on the use of standard business transactions.

For enterprises where one or two accountants keep records, there is a single-user (non-networked) version of the “1 C” program.

In terms of its capabilities and set of functions, it is not inferior to the network version, but works on one computer. Single-user "1 C" has a relatively low cost and is easy to use.

In enterprises with large volumes of production and sales, the accounting department is inevitably divided into accounting sections, each of which employs one or more employees.

At each site, the general principles of the accounting policy chosen by the enterprise are preserved and at the same time functions specific to this site are performed: accounting for cash transactions, accounting for fixed assets, accounting for payments to suppliers, accounting for payroll, etc.

“1C” allows you to carry out any configuration of accounting areas and any distribution of accounts among areas.

The basic delivery of the system is configured for the following areas:

• · cash,
• · suppliers,
• · buyers,
• debtors and creditors,
• · finished products and goods,
• · expenses,
• · fixed assets,
• · settlement and financial transactions,
• · reporting

If necessary, you can reconfigure the system by changing this composition of sections.

The information integrity of the system is determined by a unified system of classification and updating of the regulatory reference base, as well as the presence of transactions common to two different sections.

In accordance with the principle of double entry, every business transaction affects two or more accounts, which may belong to different areas.

Therefore, entering data in one area causes a corresponding entry to appear in the accounts of adjacent areas. Each workplace reflects only that part of the information that is relevant to the work of a given accountant, determined by his access rights.

Access rights are set by the chief accountant.

There are three access levels in the system:

• · ability to enter data
• · possibility of data correction
• · ability to view data

Additionally, a password system is used to restrict access. Thanks to this system, persons with different access rights can work on the same computer-workstation.

When entering the characteristics of a business transaction, balances and turnover are recalculated only for the account that relates to this section. The entry in the offsetting account will be delayed until it is confirmed by the accountant of the area to which the offsetting account relates.

An accountant of an adjacent site can both confirm and refute the posting entered in another site.

Postings entered at one site, but rejected or postponed at another are called controversial. The accountant responsible for consolidated accounting can obtain a complete list of them to resolve the dispute. The company's balance sheet is formed only after confirmation of all transactions.

Division of labor and specialization of jobs allow accountants to perform work in their areas more efficiently and effectively, but at the same time create problems in their interaction, since it is impossible to ensure complete autonomy of work.

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TOcomputerization of accounting

Plan

1) Forms of accounting.

2) Elements of the accounting method when it is computerized

2.1) Electronic documentation

2.2) Computerization of the inventory process

2.3) Assessment in KAS

2.4) Costing in KAS

2.5) Accounts in KAS

2.6) Double entry in KAS

2.7) Drawing up reports in computer programs

accounting computerization documenting inventory

1) Forms of accounting

The technology for processing accounting information is largely determined by the form of accounting.

The form of accounting is understood as a set of accounting registers that are used in a certain sequence and interaction for accounting using the double entry principle.

BU forms:

1. Journal accounting form

2. Computer accounting form

2.1 table-punched card accounting form

2.2 tabular-automated accounting form

2.3 Dialogue-automated accounting form

Let us consider a brief description of the listed forms of accounting.

1. Journal accounting form

In theory, the journal form provides for the use only of journals, that is, systematic recording registers designed to display credit turnover. Analytical accounting is carried out using books or analytical accounting cards. At large enterprises, additional accumulative sheets were used for each journal.

A significant disadvantage of the journal form of accounting is that part of the primary information is eliminated during processing and subsequently becomes inaccessible for analysis. Another disadvantage is the elimination of the chronological record of business transactions.

The diagram of the journal accounting form is shown in Fig. 1.

Figure 1 - Scheme of the journal accounting form

Disadvantages of the journal accounting form:

Loss of primary information during its processing

Lack of chronological records of business transactions.

2. Computer accounting form

The computer form of accounting has a number of differences from the journal form, in particular regarding the presence of a chronological journal for recording business transactions and the procedure for generating final information.

In the history of computer accounting, depending on the technical means that are used, the following three stages and three forms of accounting can be distinguished:

1. Table-punched card form of accounting. For the first time, a new approach to organizing accounting

accounting with its comprehensive mechanization was developed in the context of the use of punching computers in the late 50s of the XX century.

This form of accounting is called tabular punched card accounting. It was developed for enterprises that used punching machines, and provided for the transfer of data from any document to machine media - a punched card (Fig. 2) for each section of accounting (accounting for inventories, payment for work, finished products, etc.) - added up punched card arrays.

Figure 2 - Scheme of the table-punched card accounting form

The basis for the comprehensive mechanization of accounting in a table-punched card form was the principle of continuous processing of accounting information on computing devices with the complete mechanization of all accounting work. At the same time, a redistribution of work took place, and a significant part of the operations of the accounting process was performed by the staff of the computer center. A significant feature of this form was that it combined the use of two types of information printed on a punched card - replaceable (one-time) and permanent (normative and reference).

Documents on business transactions, drawn up in batches, verified and accepted for processing, were registered in a special journal for receiving documents and registering control numbers, which is intended to control the preservation of these documents and to verify the completeness of the records. Registered documents were transferred to a punch machine for punching cards. The prepared punched cards were sent to computers, where they were grouped and systematized information about business transactions according to synthetic and analytical accounting accounts.

Based on the results of synthetic and analytical accounting statements, turnover sheets and balance sheets are compiled.

2. The introduction into practice of the accounting process of electronic computers such as "Ural", "Dnepr", Minsk" led to the creation of a tabular-automated form of accounting (Fig. 3).

Figure 3 - Form of tabular-automated accounting form

With a spreadsheet-automated form of accounting, the processing and maintenance of the information base is carried out directly on the computer.

The collection of primary information is automated. Current, regulatory, reference and output information is stored on computer storage media.

Advantages:

Automation of maintaining and issuing statements

Automation of control and calculation of information

Using information created in other subsystems

Speed ​​of accounting work performed and obtaining information.

3. Dialogue-automated form of accounting

Modern technical means used for automated accounting allow a new approach to the formation of accounting information, reduce the complexity of its processing, and increase the efficiency of access of the accounting apparatus to the processed information.

The use of interactive modes for summarizing and issuing accounting information in the accounting process is one of the fundamental properties of new accounting systems. Therefore, the name is quite appropriate here - a dialogue-automated form of accounting.

The dialogue-automated form of accounting is characterized by complete automation of processing and systematization of accounting information. Moreover, any data can be reflected in accounting immediately after it is entered into the information database.

Systematization and generalization of accounting and analytical data contained in the information base is carried out automatically and is reflected in the output data of accounting, control and analysis. Generalization of data in synthetic and analytical accounting is carried out simultaneously on the basis of the same information.

The dialogue-automated form provides for the automated execution of accounting tasks, both in routine and in request (interactive) modes. When using the query mode, the efficiency of accounting, control and analysis increases, and it becomes possible to obtain the necessary reference and analytical data throughout the reporting period, and not just at its end. At the same time, the volume of information regularly provided to users is significantly reduced and is limited only to data necessary and sufficient to perform specific management work. Additional data is available upon request. If desired, you can check the correctness of the calculations, get a transcript of each indicator result indicating all the input information and the order of calculations carried out in the machine.

The diagram of the interactive automated form of accounting is presented in Fig. 4.

Figure 4 - Scheme of interactive automated accounting form

With an interactive automated form of accounting, information is provided to users not only in the form of printed documents, but also on a display screen. Accounting control is largely automated, which helps to increase the reliability and correctness of accounting data. In this case, the accounting staff is responsible for monitoring the implementation of these works. Accountants, if necessary, can check the indicators reflected in the output accounting documents. When controlling and auditing accounting, a connection is ensured between analytical and synthetic accounting data and primary supporting documentation.

A dialogue-automated form of accounting allows you to provide limited access to both primary and systematized information by maintaining passwords, checking authority to access information, detecting and preventing unauthorized access to information stored on computer media.

Based on the above, we can conclude that the interactive automated form of accounting has the following characteristic features:

1) automated recording of all accounting information on computer media;

2) automation of documentation;

3) systematization of generalization and display of accounting data at the user’s request with a decoding of any received indicator indicating the procedure for calculations and all initial information;

4) automated control of output information;

5) ensuring the safety, detection and prevention of unauthorized access to accounting information stored on computer media;

6) the possibility of modeling based on accounting data in the process of analyzing business transactions;

7) analyzing data as it is entered.

Currently, the dialogue-automated form of accounting is increasingly being implemented in enterprises, and is one of the main forms of accounting.

Any form of accounting is characterized by paper registers.

Accounting registers are data carriers of a certain form, built in accordance with the economic grouping of information about the assets, capital and liabilities of the enterprise.

In the context of the use of computers, the traditional understanding of the very concept of “accounting register” has changed. With paper accounting forms, the system for displaying accounting data in accounting registers is combined with the system for summarizing them and is completely dependent on it.

In the non-computer method of processing accounting data, an accounting register is understood as a means intended for recording, accumulating, systematizing, summarizing and displaying accounting information. In the context of computerization of accounting, the stage of displaying accounting information, that is, providing systematized accounting data in a user-friendly form, as a rule, is an independent process not related to the stages of accumulation, generalization and systematization.

Accumulation, systematization and generalization of accounting information in the context of the use of modern computer technology is carried out automatically. Primary accounting information is accumulated in computer system databases, and is summarized and systematized in accounts. The construction of the structure of computer databases can be different: the tabular principle on which paper registers are built is not the only one when constructing computer databases. Databases can also be hierarchical, network, relational.

When using computers, the accounting register combines three components:

1) a computer database with a specific structure intended for the accumulation and storage of accounting information;

2) variables temporarily created in computer memory for systematization and generalization of accounting data - accounting accounts;

3) videograms and machinegrams designed to display grouped and systematized accounting information.

That is, with a non-computer method of processing accounting data, an accounting register is understood as a means intended for recording, accumulating, systematizing, summarizing and displaying accounting information. And in the conditions of computerization of accounting, the stage of displaying accounting information, that is, providing systematized accounting data in a user-friendly form, as a rule, is an independent process not related to the stages of accumulation, generalization and systematization.

One of the features of the computer form of accounting is that it does not exist without a specific computer program. The accounting registers of different programs are similar, but they also have differences.

Basic principles of computer accounting:

1) accumulation and reuse of credentials;

2) the number of analytical accounting accounts is not limited in any way and depends on the goals set by management for accounting;

3) automatic receipt of information about deviations from established procedures (norms, standards, tasks, etc.);

4) obtaining reporting indicators in the “human-computer” dialogue mode;

5) automatic generation of all accounting registers and reporting forms based on the data displayed in the accounting system.

At enterprises, consideration of accounting tasks can occur not only in line with the complex problem of information support for management (that is, computerization of only the accounting process), but can be carried out within the framework of a unified computer system for managing the enterprise and business processes.

In this case, it is better to talk about a computer system rather than a form of accounting.

A computer accounting system is a technological system that ensures accounting at an enterprise, operates on the basis of a computer and other technical means that ensure the processes of registration, transmission, processing and storage of accounting data.

The computer system provides for the automated execution of accounting tasks, both in routine and in dialog (interactive) modes. When using the dialogue mode, the efficiency of accounting, control and analysis increases, and it becomes possible to obtain the necessary reference and analytical data throughout the reporting period, and not just at its end. At the same time, the amount of information that is routinely provided to users is significantly reduced and is limited only to data that is necessary and sufficient to perform specific management work. Additional data is available upon request. If you wish, you can check the correctness of the calculations, get a transcript of each result indicating all the input information and the order of the calculations.

The computer accounting system provides limited access to both primary and systematized information by introducing a secrecy password to verify authority to access information, identifying and preventing unauthorized access to information stored on computer media.

The computer accounting system uses a single information database, which, based on the double entry principle, accumulates all the information necessary for the accounting system. At the same time, the accounting system is considered as a single system and does not divide accounting by type into operational or accounting, managerial, financial or tax.

2) Elements of the accounting method when it is computerized

2.1) Electronic documentation

The use of computers makes significant changes in the organization of documentation, which consists of:

Firstly, in the automatic compilation of primary documents,

Secondly, in the use of electronic media of primary information and electronic primary documents

The compilation, execution and storage of primary documents with computerized documentation has a number of differences from paper data processing (Fig. 5)

Rice. 5. Procedure for maintaining automated documentation

When considering the issue of computerization of primary documentation, it should be borne in mind that the concept of a document in accounting and in the theory of automated information processing is somewhat different.

In an automated accounting system, a primary document can be compiled manually directly at the place of business transaction without creating an electronic primary document. Then this document is transferred to the accounting department for processing. The accountant (operator) creates a transaction based on it, which is added to the chronological array of data - the transaction log. At the same time, this document is registered manually in the primary document registration journal.

Features of the technology of primary electronic documentation in computerized systems are as follows:

1) accumulation and primary processing of accounting data is carried out using computers that are installed directly at the workplaces of accounting employees (in workshops, warehouses, accounting departments), while the flow of paper documents is reduced and a transition is made to paperless accounting technology;

2) processing of primary accounting data is carried out on the principle of combining the processes of drawing up a primary document and entering it into a computer database;

3) automatic registration of primary information using technical means (technological sensors, bar code scanners (for accounting for inventories), cash registers (for accounting for revenue from retail sales), smart cards (for accounting for work and wages) , scales, etc.). This technology of primary accounting allows, without any previous registration of accounting data and their accumulation, to obtain all the necessary reporting data directly on the basis of primary documents.

But with paperless accounting technology, a very important problem remains - ensuring the principle of legal validity of accounting data and legal evidence of electronic primary documents.

An important component of the system of models for representing and interpreting accounting data that are used to create automated accounting systems is the document flow model that is used in them. It defines the rules for the formation, storage, interpretation and processing of documents.

Existing programs use four main models of document interpretation:

1) document model as an addition to business transactions;

2) a document model as a means of generating records of an array of business transactions;

3) document model as auxiliary information objects;

4) a complete document flow model.

In programs based on the model of a document as an addition to business transactions, the main component of the information base of the accounting data processing system is an array of business information (in the form of operations). In programs of this type, the concept of business information is central, and the documents that are generated in the system are treated as initial forms, the construction of which is carried out automatically or upon request after entering transaction data.

For programs that use the document model as a means of generating queries for an array of business transactions, it is typical that the document here is only a formal basis for creating transactions. The program has a set of forms that determine the structure of information input characteristic of a particular document. According to the data entered on the basis of this layout, the program generates records of an array of business transactions corresponding to the document. After this, the document’s connection with them is lost, and the entered entries are, as a rule, interpreted as “confirmation” and are always displayed when calculating account turnover. Here the document is considered as an auxiliary means of entering records of an array of business transactions and the complex nature of its movement is not taken into account.

The model for interpreting documents as auxiliary information objects is used in many computer systems. For example, in standard configurations of the program "1C: Accounting 7.7", in the developments of the companies "Parus", "Intellect-service", "Avers", and others, the natural technology for processing primary documents that are generated in the system, as well as those that arrive from outside. In this model, as in the previous one, it is possible to generate accounting records not only directly, but also by recording documents that are entered into the system database. Unlike the two previous models, here the moment of registration of a document in the system database and its display in accounting can be differentiated. Documents entered without user confirmation and without generating transactions based on them do not affect account turnover. They are stored in separate registers and can be adjusted repeatedly.

In systems based on a complete document flow model, the main thing is not the formal principle of interconnection of documents and records of an array of business transactions, but the maintenance of a communication system between documents of different types (Galaktika, Abacus Financial, Concorde XAL, etc. systems). The basic element of such systems is a document along with a set of unique relationships with other documents that circulate in the management system. Accounting entries in this case are secondary information. So, accounts and postings may not contain the technological burden that is not inherent in them, which exists in systems with a dominant principle of double entry. At the same time, the fact of displaying or not displaying a particular document in accounting does not affect the functioning of other management subsystems, due to which the modules of the accounting circuit of the system can be used independently of other subsystems. At the same time, accounting departments have the opportunity to work with documents in a mode convenient for themselves.

The process of document and information support for management (document flow) traditionally consists of the following stages:

Creation of documents and their execution;

Reception and transmission of documents;

Organization of document movement within the enterprise;

Registration and control of implementation;

Document storage.

Each of these stages undergoes certain changes with the introduction of computer technology.

Computer technologies allow the use of an electronic version of file cabinets - databases. In its simplest form, a database is the same card index, only located in the computer memory, which allows you to search for a document or group of documents using any search criteria included during registration (author of the document, executor, topic, date of receipt or preparation of the document, its number, etc.) .P.).

One of the main advantages of transferring a document directly from computer to computer is the ability to receive the document in the form in which it was prepared, with tables, graphs, pictures, etc. included in it. Data from such a document can easily be included in other documents, and the document itself can be transmitted over a network within an enterprise.

Registration is carried out by filling out the registration card on the computer screen and transferring the registration number to the document itself in a stamp with a note indicating receipt of the document.

Computer document management programs automate three main types of document flow:

Office,

Administrative.

Office document flow serves routine office tasks and is used only within the framework of a specific production task. An electronic message, which contains instructions and information about its status in the document flow process, is transmitted from employee to employee in accordance with the procedure determined by the manager.

General document flow occurs if atypical processes span several subsections or enterprises. The development of new products, which goes through the stages of concept development, design, production and marketing, is an example of a common document flow.

Administrative document management serves processes that previously used only paper document forms. Like manufacturing workflow, it is designed to process cost reports and registration forms with less administrative overhead. Instead of filling out a paper form, for example, to receive daily allowance for a business trip, an employee fills out an electronic form on a computer and sends it to the accounting department by e-mail.

2.2) Computerization of the inventory process

One of the effective means that allows you to increase the speed and efficiency of control over the movement of goods, as well as improve the quality of inventory, is the use of bar codes.

A bar code is a special system for encoding symbolic information about goods or other inventory items in the form of a sequence of dark and light stripes that can be read by an automatic digital device.

Bar coding in Ukraine began its existence in the early 90s. The most common international product coding system is EAN, European Product Numbering. EAN is an abbreviation for Europian Article Number. There are two types of EAN barcodes: EA 8, which has eight digits, and EAN 13, which has thirteen digits.

The first three digits of the barcode indicate the country where the code was registered. In Ukraine, for example, any bar code begins with the numbers “482”.

The next 4 digits are the company number (manufacturer or packer code).

The next five digits are the product code and are assigned by the company itself.

The last, thirteenth digit of the code serves as a control digit. The check digit is used to determine whether the code was read correctly by a special device.

It is almost completely possible to computerize the process of inventorying goods, that is, items that can be affixed with barcodes. The only disadvantage of conducting inventory by scanning barcodes is that the scanner cannot determine whether the same item has been scanned repeatedly.

When conducting an inventory of finished products and goods, an optical reader is used, which has a relatively small memory capacity and a communication interface with a personal computer.

The working technology of a member of the inventory commission using this method is as follows.

First, the software of the automated accounting system prepares inventory information about balances, which is loaded into the reader.

The operator reads the code and the device compares the data.

Information about the balance of goods is entered into the computer from inventory descriptions, and the receipt of goods from profit documents, then this information is grouped in the required order.

Computerized inventory process procedures:

1) Determination of accounting data on the balance of goods at the time of inventory

2) Identification of goods by bar code

3) Determination of actual balances of goods. Recording goods in a computer database during scanning

4) Drawing up and monitoring inventory descriptions

5) Drawing up and processing comparative statements (grouping and obtaining inventory results)

6) Making adjusting entries

Traditional organizational techniques: recalculation, weighing, control measurements, even in the conditions of computerization of accounting, retain their importance. Their use is explained by the impossibility of completely avoiding errors when determining the actual availability of values.

2.3) Assessment in KAS

In the conditions of computerization of accounting, it is possible to display multivariate assessments and navigate different properties of an object, if they should be taken into account.

When using a number of computer programs, you can use several types of valuations, any types of prices and valuation methods, that is, display assets and enterprises from the point of view of different users, for different situations: liquidation, sale, further use, confiscation, etc. When using computer programs, you can avoid difficulties when displaying the assets of an enterprise in reporting; you just need to correctly determine the accounting policy.

Many programs, for example "1C: Accounting 7.7", "Galaktika" allow you to dynamically swap the value of the accounting and other prices, which are entered in the directory details. For example, when receiving goods from a supplier, the purchase price is used, and when generating an invoice for unloading goods to the buyer, the sales price is used.

Let's consider the features of evaluating goods that are used in programs that automate accounting in retail trade, for example, "Aspect", "BEST", "1C: Trade":

Accounting for goods and all internal transactions are carried out at sales prices.

The price of a product varies over time and may depend on storage location, batch, and possibly other characteristics. Thus, several prices can be set for one product, and any of these prices applies to a strictly defined quantity of the product, and not to the entire product, as in wholesale trade. In wholesale trade, several prices can also be set for one product, but, unlike retail trade, these prices are set for the entire product and it is not known how much of the product will be sold at one price and how much at another. The program can show the history of changes in the price of a product over time;

The program provides the ability to carry out revaluation or markdown of both the entire product and any part of it, and the corresponding documents are generated (revaluation act, write-off act). It is possible to carry out revaluation based on a profitable document, determine sales prices based on trade margins, or revaluate on a previous date.

2.4) Costing in KAS

Automation of production cost accounting covers a wide range of labor-intensive operations. These include grouping production costs by areas of expenditure, calculating standard (planned) cost, accounting for deviations from cost standards, consolidated accounting of production costs, calculating the actual cost of products, semi-finished products and work in progress, etc. Automation of production cost accounting has a certain specificity, which is that it largely uses data from operational accounting of production costs, movement of parts, semi-finished products and work in progress; consolidated accounting of production costs and calculation of the cost of all products; reporting calculations by type of product.

In the conditions of automation of calculations and grouping of standards, it is possible to move from drawing up standard calculations on the first day of the month, quarter, year to developing them for any date of the current month. This allows you to abandon the monthly recalculation of work in progress balances in connection with changes in standards at the beginning of the month and more accurately calculate the actual cost of commercial output.

In computer accounting with advanced analytical accounting capabilities, it is possible to construct multi-level sections of cost items necessary for management needs.

Features of calculation in computer programs:

1) the opportunity to move from drawing up standard calculations on the first day of the month, quarter, year to developing them for any date of the current month.

2) the ability to construct multi-level sections of cost items.

This calculation scheme allows you to obtain information about: the costs of a certain type of resource per unit of an individual product for a specific department; costs for types and groups of products; costs by department; costs by cost type or cost group (used at different levels of analytical accounting).

2.5) Accounts in KAS

With the use of computers in particular, a radical restructuring occurs in the system of accounts. With KAS, there is no need to limit the number of indicators that are obtained in the accounting system.

The main differences when working with accounting accounts in computer programs are as follows:

It is possible to simultaneously maintain records in several Charts of Accounts:

The possibilities of analytical accounting are significantly expanded.

The use of computers makes it possible to repeatedly rearrange data recorded on electronic media. It becomes possible, within the boundaries of one synthetic account, to obtain several different groups of analytical accounts that display primary information in a variety of ways. In each group of analytical accounts, information is grouped and summarized in the interests of management according to a certain criterion. The information capacity of the accounting system and the possibilities for further and deeper analysis of information are significantly increased.

Coded business transactions are displayed on the corresponding synthetic account and at the same time grouped according to all the characteristics necessary for management in a group of analytical accounts. Moreover, the invoice code consists of a fairly large number of numbers and letters, within the boundaries of which any invoice coding system is allowed. In the most common software systems, the Chart of Accounts may also contain a description of the correspondence of each account, so the program simply will not allow an incorrect accounting entry to be made.

2.6) Double entry in KAS

Double entry during computerization of accounting is preserved, even if transactions are recorded once using the appropriate code. The principle of duality is now implemented on a different basis - by coding all accounting operations and developing appropriate algorithms to obtain accounting indicators of different degrees and levels. Information recorded once, depending on the processing program, can be used repeatedly, including in the context of corresponding accounts to obtain debit and credit turnover.

When entering information into a computer, the user creates accounts. The account consists of the following parts:

Date of business transaction;

Codes of accounts that are debited and credited (including characteristics in an analytical context);

Quantity (natural measures for asset transactions);

The amount in national and, if necessary, in foreign currency and the exchange rate (for transactions with foreign currency);

Amount of business transaction (document);

Name and number of the primary document;

Brief summary of the business transaction.

In a number of programs, the algorithm that provides account entry is called the “group operations” mechanism.

2.7) Drawing up reports in computer programs

The reporting procedure is also changing significantly. With a computerized method of data processing, reporting is generated both in a routine mode and in a database query mode, and is not compiled once for use over a long period of time. That is why entrepreneurs cannot always receive reports in a timely manner, which are the main carriers of information for making management decisions, since a significant amount of time and effort of accounting employees is spent on obtaining them. Automated accounting has opened up quite wide opportunities for accountants and managers regarding reporting, because it is the level of organization and the quality of information support that determine the effectiveness of management.

All reporting that is provided to users when using an automated accounting system can be conditionally divided into three classes:

1) external (regulated) reports.

Revolving balance sheet

Chess sheet

Account turnover

Other built-in reports

External (or regulated) reports are reports that are mandatory for legal entities to submit to government agencies, investors, creditors, etc. (reports automatically received in programs for the tax office, extra-budgetary funds, various certificates, financial reports).

2) system internal reports.

Financial

Tax

Statistical

Intersectoral

System internal reports are reports necessary for accountants that help them check the correctness of accounting, as well as find possible errors.

3) specific (non-standard reports

Number of records in warehouses

Debt to the budget

Bank account balances

Status of settlements with debtors and creditors

Specific (non-standard) reports are reports that are not included in the main forms of financial statements and are regulated only for certain types of enterprises. Computer accounting programs make it possible to effectively create these types of reports through additional programming.

Non-standard reports are necessary to meet the needs of enterprise managers to systematically obtain answers to pressing questions. This group includes reports that are a means for conducting operational analysis, for example, a daily report on the receipt of funds and the direction of their expenditure. Such a report cannot be provided in advance by the developers; accordingly, it cannot be directly obtained using standard program tools.

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4. Computerization of accounting at the enterprise

An automated workstation (AWS) is understood as a set of hardware, software, methodological and language tools that provide automation of user functions in a certain subject area and allow one to effectively manage his information and computing needs. The automated workplace implements information technology at the workplace of a professional in various fields of the economy. The use of an automated workplace in a modern office makes the work of a specialist as easy as possible, freeing up time and effort that were previously spent on routine data collection operations and complex calculations for creative, scientifically based activities in solving professional problems.

To characterize the accountant's workstation, we can identify the main components of the information technology that implements it. These include:

Technical and hardware support (computers, printers, scanners, cash registers and other additional equipment);

Application software and operating systems (OS);

Information support (standards of documents and unified forms, standards for presenting indicators, classifiers and reference information);

Network and communication devices (local and corporate networks, email).

The characteristics of these components determine the level of automated workplace, its purpose and features.

The basis of ARS accountant software in modern conditions in the Russian Federation is the 1C accounting program.

The 1C accounting program is a component of accounting in the complex 1C enterprise program and can work together with its other components.

The program can be sold in various versions: single-user and multi-user (network).

The multi-user option involves simultaneous work with the program on several workstations on a computer network.

The typical configuration of the program uses standard accounting methods in accordance with current legislation.

In addition, there is a basic professional version of the program. The basic version is a single-user option. The program has a modern appearance. Directories, documents, reports and journals are grouped into separate groups, which makes it possible to clearly and quickly work with them. The program has a directory of correct transactions, which reduces the likelihood of errors when corresponding accounts. Each accountant can have his own settings, menu items and toolbars, depending on the area of ​​accounting he serves and the right to access data stored in the system.

In addition to 1C accounting, the Consultant + program is used as software for an accountant's automated workstation in modern practice.

This program is a reference book of codes, laws and other regulations of the Russian Federation.

Any enterprise operates in one legal field or another. Thus, an accountant quite often needs to obtain prompt and reliable legal information on a particular issue. The Consultant + program allows you to quickly find the necessary background information, the required law or regulation. The program provides a multi-variant format for searching for the necessary data, which makes working with it easier. Unlike the 1C Enterprise program, working in the Consultant + program does not require any special knowledge, for example in the field of accounting, jurisprudence, etc. This program is a universal and publicly accessible legal reference book for everyone, including, of course, accounting workers.

At the Kamelia LLC enterprise considered in this work, great attention is paid to computerization of accounting. This is due to the fact that in today's highly competitive economic environment, facilitating and speeding up accounting is an essential element of successful work in the market. The 1C accounting program used at the enterprise for accounting is configured directly for accounting at a trade enterprise, which is Kamelia LLC.

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From the above it is clear that an accountant’s automated workstation can significantly increase the efficiency of his work. Using the 1C accounting program makes it possible to simplify accounting and improve its quality. The Consultant+ program makes it easy to navigate regulations.

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Introduction

Modern information systems are designed to improve management efficiency with the help of information technologies for preparing and making decisions. Currently, accounting is ineffective without computer data processing. Nowadays there are many accounting programs on the market that satisfy a variety of requirements. It is especially difficult to choose the right program for an enterprise.

Automation of accounting helps reduce the labor intensity of accounting, but does not allow making it fully operational and reducing the time required for other reporting. These issues are most fully resolved in the conditions of automation of the entire complex of accounting work. Particular importance is attached to the development of application software packages that implement automated solutions to all typical accounting problems.

Accounting is the most complex and time-consuming accounting process, so the use of computer technology when processing information is simply necessary. In connection with the above, the topic of the course work is very relevant at the present stage. Firstly, automated accounting makes it easier to process documents. Secondly, the use of information systems increases the efficiency and reliability of accounting, which plays a very important role in the modern world. In automated accounting, you can quite easily, quickly and accurately obtain the necessary information and generate accounting reporting forms. In addition, data counting with automated accounting is faster and more accurate than if it were done manually by an employee.

The purpose of this course work is to consider the stages of the approach to computerization of accounting, an overview of the market for software products for accounting automation.

To achieve this goal, the following tasks are put forward in the work:

Consider the basic principles, subject, method and objectives of accounting"

Study the general principles of construction and capabilities of accounting automation systems;

Provide a theoretical justification for the use of computer technologies in accounting and analysis;

Write a brief overview of accounting programs.

The computer accounting system must provide all accounting functions and requirements. The basis of accounting is the accounting policy of the organization - a set of rules for maintaining accounting records, primary observation, cost measurement, grouping and final generalization of the facts of economic activity.

1. Accounting and its place in a market economy

1 Basic principles of accounting

computer accounting

In order for any user of accounting information to compare, compare and analyze the indicators of the financial and economic activities of various organizations, this information must be formed on the basis of uniform accounting rules. These usually include the rules and principles of registration, evaluation, grouping and generalization of accounting information. They must applied by all business entities.

These principles and rules are established in the legislation on accounting and regulations (standards) for its maintenance. All rules and procedures for accounting can be divided into requirements, assumptions and principles.

The basic requirements for accounting are established by the state in the Federal Law of December 6, 2011 No. 402-FZ “On Accounting”.

Accounting for property, liabilities and business transactions is carried out in the currency of the Russian Federation - rubles. It is with the help of a monetary meter that one can evaluate various facts of an organization’s economic activities. If foreign currency was used to evaluate property or liabilities, then in accounting it must be converted into national currency at the exchange rate at the time of the transaction or reporting.

Property owned by an organization is accounted for separately from the property of other legal entities owned by the organization. This requirement means that the property and liabilities of the organization exist separately from the assets and liabilities of its owners or other legal entities. All property and liabilities that do not belong to the organization are accounted for in off-balance sheet accounts, i.e. on the balance sheet of the organization.

Accounting is maintained by an organization continuously from the moment of its registration as a legal entity until reorganization or liquidation. This requirement means that the organization will continue to operate for the foreseeable future and has no intention of significantly reducing its activities or liquidating.

The organization maintains accounting records of assets, liabilities and business transactions by double entry on interrelated accounting accounts included in its working chart of accounts. Analytical accounting data must correspond to the turnover and balances of synthetic accounting accounts. To group, systematize and summarize information about the facts of the organization's economic activities, specific elements of the accounting method are used - the method of double entry in the system of accounting accounts. This approach allows you to simultaneously reflect changes in the structure of property and liabilities, as well as assess their movement in relationship.

All business transactions and inventory results are subject to timely registration in accounting accounts without any omissions or withdrawals. This requirement indicates the need to reflect in the accounting records all the facts of the organization’s economic activities.

In the accounting of an organization, current costs of production and capital investments are accounted for separately. This requirement means that all costs for the production of products, performance of work and provision of services are taken into account separately from capital and financial investments made.

The listed general requirements for accounting are regulated by federal legislation. But there are requirements and assumptions without which accounting cannot be organized. They must be followed by each organization when choosing its accounting policies, i.e. own version of accounting

Accounting assumptions refer to the conditions of the organization's activities that must be observed during the period of validity of the accounting policy. PBU “Accounting policies of the organization” (PBU 1/2008) are determined by:

assumption of property isolation. It is assumed that the assets and liabilities of an organization exist separately from the assets and liabilities of the owners of that organization and the assets and liabilities of other organizations. This assumption is repeated from the Federal Law “On Accounting”;

going concern assumption. The organization will continue to operate for the foreseeable future and has no intention or need to liquidate or significantly reduce its activities. This assumption also coincides with the requirement of the Federal Law “On Accounting”;

assumption of consistency in the application of accounting policies. The accounting policies adopted by the organization are applied from one reporting year to another. This assumption means that the organization must apply a consistently selected accounting policy, and in the event of a change in accounting policy, the comparability of accounting data from adjacent reporting periods must be ensured;

assumption of temporary certainty of the facts of economic activity. The facts of the organization's economic activities must be related in accounting and reporting to the reporting period in which they took place, regardless of the actual time of receipt or payment of funds associated with these facts. For example, the fact of the occurrence of customer debt is reflected in accounting, regardless of the fact of receipt of funds from them.

The accounting system is based on traditionally established and established rules, requirements and accounting procedures. The above-mentioned PBU “Accounting Policy of an Organization” (PBU 1/2008) defines a number of requirements.

Completeness requirement. Accounting must reflect all facts of economic activity. This rule requirement coincides with the fifth requirement of the Federal Law “On Accounting”.

Timeliness requirement. Involves recording all transactions without exception at the time or immediately after their completion. The effectiveness of accounting information increases significantly if the user can make management decisions in real time.

Requirement of discretion. It means a greater willingness to recognize expenses and liabilities in accounting than possible income and assets, preventing the creation of hidden reserves. An accountant, based on prudence in estimating, would be more likely to select the lowest estimate for income and assets and the highest estimate for expenses and liabilities.

Requirement of priority of content over form. It involves reflecting the facts of economic activity in accounting based not so much on their legal form, but on the economic content of the facts and business conditions. Accounting must reflect all business transactions, regardless of whether they comply with the requirements of regulatory legal acts or not.

Consistency requirement. When generating accounting data, it is necessary to ensure that the analytical accounting data is identical to the turnover and balances of synthetic accounting accounts on the last calendar day of each month. This rule coincides with the fourth requirement of the Federal Law “On Accounting”.

The requirement of rationality. Obliges to ensure rational accounting based on the conditions of economic activity and the size of the organization and the amount of information for making management decisions. The decision on what the structure and composition of the accounting apparatus should be is made by the business entity independently.

If we summarize all the information about the requirements and assumptions governing the organization of accounting, we can highlight its fundamental, basic principles. A principle is the initial, basic position of science, which predetermines all subsequent statements arising from it. These principles were formed on the basis of theory, practice and national traditions of accounting. Unlike the natural sciences, the principles of which exist in nature regardless of the opinions of people, the principles of accounting are formed by people - specialists in the field of accounting. Their number and name vary significantly among different authors. The fundamental principles (Fig. 1.1) of accounting and reporting determine its following qualitative characteristics:

Fig.1.1 Accounting principles

The principle of valuation means that accounting reflects all facts of economic activity that may have a monetary value. You can choose your own option for assessing assets, liabilities or performance results based on the possible options established by regulations.

The accrual principle is that all facts of economic activity must be reflected in accounting and included in the reporting in the reporting period in which they occurred. This principle ensures the comparability of the organization’s income and expenses, i.e. If any event affects income or expenses of a certain period, then the result of this event must be recognized in that period.

The principle of materiality is based on the mandatory reflection in the financial statements of such information, the inaccuracy or absence of which affects the financial results of the activities of an economic entity or its management decisions.

The principle of prudence (accounting conservatism) means that the accountant bases his professional judgment on the fact that income is recognized only when there is reasonable certainty of their receipt, and expenses - when there is a reasonable possibility of their production.

The principle of objectivity refers to the professional training and ethics of an accountant. The accounting information generated by him should not be influenced by his subjective personal judgments. Reliable and verified information that corresponds to all the facts of the organization’s economic activities is considered objective.

These principles serve as the basis for the general concept of accounting, the basis for the provisions being developed for maintaining accounting records and presenting the results of business activities of an economic entity in accounting (financial) statements.

2 Subject, method and objectives of accounting

Accounting is a system of generalization and monitoring of financial and economic activities, reflected in an orderly and continuous manner with the help of special documents in order to obtain data on the operation of an enterprise and control its activities.

As can be seen from the definition of accounting, its subject is the financial and economic activities of the enterprise. At the same time, during the operation of the enterprise and the implementation of financial and economic activities, the circulation of economic assets occurs. Here we can highlight the processes of supply, production and sales, which are represented in accounting as separate business transactions. In the supply process, such factors as the receipt of materials from suppliers and payment for supplies are taken into account. Accrual of depreciation of funds, wages, deductions to extra-budgetary funds, release of materials into production, etc. - fixed during the production process. During the sales process, such operations as receipt of sales proceeds, release of products to customers, write-off of production costs, and calculation of profits are taken into account.

Thus, the objects of study of accounting are funds, their movement in the process of production, distribution and circulation, as well as the sources of their formation and use.

The objectives of accounting are:

generation of reliable information about business processes and results of enterprise activities necessary for operational management and management, as well as its use by investors, buyers, tax, financial, banking authorities and other interested parties;

ensuring control over the movement of property and the use of material, labor and financial resources in accordance with approved norms, standards and estimates; prevention of negative phenomena in financial and economic activities, identification and mobilization of on-farm resources.

The accounting method consists of the following several elements (Fig. 1.2):

Fig. 1.2 Accounting methods

Documentation is the primary registration of business transactions using documents at the time and place of their completion. Documentation allows for continuous monitoring of business processes. A prerequisite for reflecting business transactions in system accounting is their registration with primary documents that have certain characteristics and meet the requirements for them (they must be reliable, clear, objective, etc.).

Inventory is a method of checking the compliance of the actual availability of property in kind with accounting data. Inventory is carried out to ensure the reliability of accounting indicators and the safety of the organization’s property. Fixed assets, inventories, cash, settlements, work in progress, construction in progress, goods of trade organizations, etc. are subject to inventory.

A balance sheet is a method of economic grouping and generalization of information about an organization’s property by composition, location and sources of their formation in monetary value as of a certain date, usually on the 1st day of the month. The organization's funds are reflected in the balance sheet in monetary terms in two groups: one shows what funds the organization has, the other shows from what sources they arose. Both parts of the balance sheet are equal to each other, since they reflect the same property, but, on the one hand, in terms of composition and location, and on the other hand, in terms of the sources of its formation. Thus, the balance sheet allows you to monitor the state of economic assets and their use in the organization.

The system of accounts and double entry is a technique that means that property, the sources of its formation, and business transactions in accounting are also grouped using a system of accounts (synthetic and analytical) using the double entry method.

An account is an economic grouping in which current information about the state of property, the sources of its formation, and business transactions is systematized and accumulated.

Double entry is a method of recording business transactions in accounting accounts. This method consists in the fact that each business transaction is recorded in two accounting accounts in equal amounts.

Valuation is a way of expressing in monetary terms the property of an organization and its sources. The reality and correctness of the assessment of the organization’s property and its sources are of utmost importance for the construction of the entire accounting system. Property valuation is based on real costs expressed in monetary terms.

Costing is a way of grouping costs and determining costs. Calculation of the cost of products (works, services) is a method of determining the actual costs of an organization in monetary form per unit of production (works, services).

An organization's reporting is a system of indicators characterizing its production, economic and financial activities for a certain period (month, quarter).

The methods and techniques of accounting that make up its methodology are interconnected and interdependent. As a result of their use, the following is ensured: continuous, complete and documented reflection in the system accounting of the objects taken into account in monetary, labor and natural measures; homogeneous grouping of property, sources of its formation, business transactions in accounting accounts.

The interconnected reflection of this property, the sources of its formation and business transactions using the double entry method in accounts, periodic comparison of the actual availability and property and liabilities with accounting data allows us to obtain reliable final systematic reporting indicators.

3 Problems of accounting automation. Automated accountant workstation

When automating accounting, some problems arise. It’s not enough to just choose a good program. Automation is a rather lengthy and complex process.

It is almost impossible to create a program that would be equally suitable for all users. The conditions in which programs operate and the requirements for them are constantly changing. For example, the legislation has changed, and the program that suited it no longer fully meets the requirements for it. We have to contact the developers with a request for changes.

The next most difficult problem is the choice of technology. A software product developer has his own minimum requirements for the technology on which his program will run. When buying equipment you need to look ahead. At the current pace of development of software products, the requirements for the computer on which it is supposed to work are growing rapidly. Therefore, you need to choose equipment with a reserve.

So, solving the issue of accounting automation is more than buying a program. In fact, an entire automation project is being developed. This is a complex set of measures that must be carefully considered from the very beginning. If any part of the technology is lost, its absence in the future will lead to dire consequences and additional costs. Therefore, it is best, from the very moment the idea of ​​automation appeared, to contact a company that specializes in the development and implementation of financial and economic activity systems.

At the present stage of automation of public production management, the most promising is the automation of planning and management functions on the basis of personal computers installed directly at the workplaces of specialists. These systems have become widespread in organizational management under the name of automated workstations (AWS).

The specific nature of accounting activities allows us to choose the creation of an automated workplace as a solution method. This will allow the system to be used by people who do not have special programming knowledge, and at the same time will allow the system to be supplemented as needed. An automated workplace can be defined as a complex of information resources, software, hardware, organizational and technological tools for individual and collective use, combined to perform certain functions of a professional management employee.

Using an automated workplace, a specialist can process texts, send and receive messages stored in computer memory, participate in meetings, organize and maintain personal archives of documents, perform calculations and receive ready-made results in tabular and graphical form. Typically, decision-making and management processes as a whole are implemented collectively, but a problematic implementation of automated workplaces of management personnel is required, corresponding to various levels of management and functions being implemented. Preparation of information for decision-making, decision-making itself and their implementation can have much in common in various economic services of an enterprise. Also, many functions are typical for many enterprises. This allows you to create flexible, customizable management structures. The capabilities of the computer form of accounting allow you to flexibly distribute accounting work between personnel of different accounting areas. The composition of accounting tasks remains unchanged for different volumes of accounting work, however, the list of performers differs significantly depending on the size of the enterprise and, accordingly, the volume of accounting work.

It is convenient to present the features of the organization of the accounting apparatus in accounting departments of different sizes using a diagram (Fig. 1.3).

Fig. 1.3 Scheme of the accounting apparatus

In small enterprises, accounting is kept by one person - the chief accountant of the enterprise on one computer (indicated in the diagram as circle 1). If necessary, the managers' computers are connected to his computer (circle 2). As the volume of accounting work increases, the number of accountants at the enterprise increases. Accountants' workstations from different accounting areas are connected to the local network (circle 3). For the greatest efficiency of accounting work, it is necessary to allocate a powerful computer as a server on which the information base will be stored and the bulk of calculations will be performed.

Further implementation of information technology for computerized solution of accounting problems using automated workstations at a growing enterprise predetermines the need to build a multi-level computing system based on the use of automated workplaces of technical performers (primary accounting), automated workplaces of functional employees (accounting areas, circle 4) and automated workplaces of managers. In the conditions of an industrial enterprise, an accounting system based on an automated workplace at the lowest level consists of an automated workplace of primary accounting workers (a warehouseman's automated workplace for accounting for material assets, an automated workplace for accounting for the output of workers in the shops of the main and auxiliary production, a warehouseman's automated workplace for accounting for finished products). In fact, the KSBU at this stage turns into a CISP. Information based on the entered data is transmitted via communication channels to the accounting department. The subsequent levels relate to accounting and contain workstations from accounting areas and separate synthetic accounts (accounting for non-current assets, accounting for inventories, accounting for wages, accounting for finished products and their sales, accounting for settlement transactions, accounting for production costs).

Accountants monitor the entered data, check its completeness and accuracy,, if necessary, supplement the information and create an accounting information base. It is supplemented with information from other workstations and from enterprise information systems. In addition, it is possible to organize an accountant-analyst's workstation and a controller's workstation. These two workstations cover analysis and control tasks performed by accounting employees. A typical block diagram of the accounting apparatus of an industrial enterprise when using a computer form of accounting at three levels of automated workplace is shown in Fig. 1.4.

Fig. 1.4 Structure of the accounting apparatus and local accounting network

Thus, the modern structure of the accounting apparatus cannot function effectively without a computer form of accounting. In the conditions of application of the KAS, it becomes possible to strengthen the function of monitoring the legality and economic feasibility of the facts of economic life, without increasing the complexity of accounting. The information system provides continuous control of both the preparation of documents and current accounts. This is due to the fact that the computer accounting system has its own internal structure and built-in algorithms, determines accounting rules and document flow.

The practical result for the enterprise is to reduce the likelihood of both accidental and intentional accountant errors.

In order to choose the right accounting automation system that satisfies all the needs of the enterprise, it is necessary to clearly understand the accounting system of the enterprise and carefully study the market for the proposed software products.

2. Selecting an accounting automation system and comparative analysis of accounting programs

1 Classification of accounting programs and systems

So, the state of the modern accounting and auditing software market can be characterized as intensively developing. There has been a specialization of software by consumer groups depending on their needs. The main classes of accounting software systems presented on the Russian market are characterized by table. 2.1.

Table 2.1 Software consumer groups

System class Consumer group Main characteristics Developer companies Mini-accounting Accounting department for 1-3 people. No specialization: Entry and processing of accounting records. Printing primary documents and reporting “Paritet Soft” “InfoSoft” “Infin” “1C” Universal systems (midi accounting) The number of accounting departments is small. All accounting sections are provided. Enhanced analytics. Implementation of the main components of natural accounting. Labor and payroll accounting "1C" "Infin" "InfoSoft" "Atlant - Inform" Local automated systems Local modification of complex systems Integrated implementation of a particular accounting task "1C" "IST" "Paritet Soft" Integrated systems Accounting for at least 10 people. Division of functions between employees Complex of programs. Network architecture. Quite complete implementation of functions. Adaptability "Parus" "Lanks" "New Atlant" R - Style Management systems Accounting and financial accounting departments. Divisions of financial managementManagement accounting. Planning and management. Customization for the client (customization). Openness of architecture. Scalability"New Atlas" "Cepheus" SAP BAAN CA As can be seen from the table, KSBU development companies offer a wide range of software products that take into account the needs of users. A number of development companies create software products of a single series under a common brand. They are intended for enterprises of various sizes or subject areas, have standard elements, and use standard information technology solutions.

The typical structure of a mini-class system is determined by regulatory documents regulating the procedure for maintaining accounting records at enterprises of various forms of ownership. Such a system is aimed at chief accountants, accountants, economists with different levels of knowledge and experience, works in an interactive mode, provides the user with the ability to quickly and efficiently compile entries of financial and business transactions, correct them, analyze and calculate them. The accounting form used in the system contains all the information an accountant needs.

A universal system (midi-accounting), the programs can be fully customized by the accountant himself to any changes in legislation and accounting forms. Due to complete customization, they are successfully used in small enterprises, trade and budget organizations, joint ventures, and factories. The programs are used for both simple and complex accounting. The full capabilities of the programs are revealed when maintaining analytical accounting. The program keeps records in quantitative and total terms. In small enterprises (up to 10 people), wages are successfully calculated.

Russian firms primarily pay attention to the formation of complex accounting systems with developed analytical capabilities. Integrated solutions cover all areas of accounting and are formed, as a rule, in a modular manner.

When delivered to a specific user, customization to the customer's needs is possible. In this case, modules, with the exception of the system core, can be supplied and operated in various configurations.

Thanks to the presence of a metadatabase, flexibility and customization of solutions for specific applications are achieved. All this allows you to quickly change the structure and functions of a specific application in a changing environment. As a rule, it is possible to modify dialogue scripts, reorient hot keys, configure output forms and calculation schemes using report generators. A potential feature of such systems is also the inclusion of modules for financial analysis of the enterprise and its partners, as well as planning and analysis of investment projects.

The choice of one or another class of systems is determined by the positioning of a particular enterprise in the market, experience in accounting and management accounting, and the qualifications of employees. This is especially important for small enterprises where there is a combination of functional responsibilities of employees.

The automation of the simplest forms of accounting and the prevalence of mini-systems are largely due to accounting and computer illiteracy in Russia in the early stages of the transition to a market economy, in contrast to the West, where these disciplines begin to be learned from school. The growth in requirements for systems increases as the benefits of their use not only for fiscal authorities, but also for the enterprise itself are realized. But it doesn't come for free. An accountant requires a completely different qualification: the ability to understand the intricacies of accounting - plan taxes, take into account payment flows, determine the return on investment projects and much more.

It should be noted the importance of accounting automation for enterprise management. We are not talking about cases where the manager himself is also an accountant.

Comprehensive programs ensure the interconnection of all levels of accounting - from packaging to trade, which cannot but affect the quality of management.

Foreign accounting systems have taken little root in Russia. This is due to many factors, among which the peculiarities of accounting in Russia play an important role: the structure of the chart of accounts, although significantly modified, is unusual for foreign specialists.

The dynamics of changes in Russian legislation and regular changes in numerous forms of accounting and reporting also play an important role. At the same time, there has been a tendency for the Russian accounting system to move closer to the international one, and in the future it is planned to switch to the International Financial Reporting System (IFRS).

Among foreign companies that supply accounting programs and are represented in Russia, today only a few can compete with domestic developments. This is typical primarily for the class of complex systems aimed primarily at large enterprises with established internal accounting standards. Such systems provide for rapid parametric adaptation to customer needs and require adjustment to the following enterprise features:

specific complex organizational structure;

existing and modernized business processes;

internal principles of accounting, analysis and management of supply, production and sales;

parallel reporting according to Russian and international accounting standards due to close ties with international partners, in connection with expected investments, etc.

By functional focus, we can distinguish systems focused on traditional total accounting, operational accounting, management accounting and financial and economic analysis. Main trends in the development of the Russian accounting software market:

growth of the functional power of small programs;

transition to Windows interface;

growing interest in complex management programs, including those built on the client-server architecture.

2 General principles of construction and capabilities of accounting automation programs

Currently, there are a lot of different software tools for automating accounting. Almost all of them offer a standard set of tools to make the work of an accountant easier and better organize accounting. The programs allow you to automate the following areas of accounting:

Bank, cash desk.

Fixed assets and intangible assets.

Accounting for inventory items.

Currency accounting.

Accounting for products produced and services provided.

Settlements with organizations.

Calculations with accountable persons.

Payroll calculations.

Calculations with the budget and extra-budgetary funds.

In addition, some programs allow you to maintain warehouse records within the accounting department.

In addition, some software development companies have taken the path of comprehensive automation of enterprise activities. Such programs include, for example, the 1C: Enterprise and BEST-5 complexes. They provide automation not only of accounting, but also of economic planning, trade and other areas of activity.

Accounting in programs is built on the basis of recording initial data - accounting entries generated by business transactions. In order for the economic activities of an enterprise to be fully reflected, all transactions must be entered into the program, which can be done in different ways: manually, or using primary documents.

The next mandatory point in accounting is reporting. In standard configurations, standard forms of accounting reporting are provided, configured and ready for use. Arbitrary reporting forms can be configured by the accountant or programmer himself.

At the same time, it is important to understand that it is not enough just to buy a computer and some accounting program. Sometimes it is necessary to “restructure” your accounting a little, to change the usual course of work of an accountant. This happens especially often when accounting for a large enterprise has to be carried out not on one, but on several computers. Each specific situation may have its own characteristics.

3 Selecting an accounting automation system

The economic situation today forces managers to be more careful in choosing financial and economic software for the enterprise.

Let's consider the first and main stage - choosing a software product. To do this, you need to determine the purpose of purchasing the program. In this case, the enterprise may behave differently. The most common options:

The enterprise independently tries to understand what it needs. The option is usually unpromising due to the lack of necessary qualifications. In addition, the tasks that a software system must solve are most often considered from the perspective of immediate necessity without proper multilateral assessment.

To solve the problem, a consulting firm is brought in, a kind of buffer between the developer and the customer. However, she is not responsible for the result. Even the best conclusion does not guarantee that the system selected on its basis will be fully operational under specific conditions. The fact is that programs of this class differ from other industrial equipment in too many significant characteristics of quality and functionality.

Organizing an open or closed tender is practically the same as the previous option.

A developer should be selected only on the basis of studying the software market, for example, by the presence of projects he has implemented in the same industry. This can be done with the involvement of specialists or on the basis of an internal competition. What is important is how exactly the developer will determine the applicability of his software solution to a specific enterprise. Only a developer can guarantee the quality of changes made during development. As a result, the enterprise receives a solution with a guaranteed result.

In modern economic conditions, new options for cooperation are being developed, such as trial or trial operation of programs.

Not all development companies are ready to demonstrate to the customer the capabilities of the program in relation to a specific enterprise. The next option remains - renting the program.

The benefit for the user is significant - the rent for the final period is significantly lower than the cost of purchase, and during the rental period he acquires all the rights of a registered user (hotline, consultations, training, etc.). The customer pays only for the work of specialists in implementing and configuring the program. Typically, this work is carried out jointly with representatives of the ACS department of the enterprise itself. At this stage, a group of users is trained. If the program meets the customer's requirements, payment for the software occurs.

This scheme allows you to divide responsibility (and primarily cash costs during a period of acute cash shortage) between the customer and the contractor. Even if the outcome is unsuccessful, if the program “does not fit,” the customer does not lose money and does not spend it on a obviously unsuitable software package.

Let's take a closer look at the products of some companies that develop accounting software.

4 "BEST-5" - enterprise management information system

The work of a modern enterprise is impossible without reliable and effective information support for its activities. The volume of accumulated data is constantly growing, and its processing is becoming more complex. The speed of collecting and analyzing information to make adequate management decisions is becoming a decisive business factor. In these conditions, even small companies cannot do without the use of information management systems. Such software systems include the BEST-5 system.

The BEST-5 enterprise management system has been developed since 2001 by a large team of specialists in information technology, management, accounting and tax accounting. The system is developing dynamically, adapting to legislation, absorbing new ideas and experience of application in many enterprises. She is a reliable business assistant in solving the most pressing problems facing the enterprise.

Advantages of the system. Developed functionality. The program has tools for maintaining records and developing management decisions on all aspects of the activities of a modern trading, manufacturing or budget enterprise. For these purposes, the program has a number of basic functional blocks: FINANCE, TRADE, PRODUCTION, PERSONNEL. In addition, there is a constantly expanding set of industry-specific and specialized solutions (BEST-STORE, BEST-ALCO, BEST-FOOD, etc.) that develop and complement the main program.

Comprehensive accounting of transactions. The system provides developed and flexible means of recording facts of economic life on-line with their simultaneous reflection in accounting, tax and management accounting. Most business processes of the enterprise are automated with adequate documentary representation. There are possibilities for direct registration of data in the accounting of the corresponding type. It is possible to organize special accounting according to your own charts of accounts.

Planning and control. The managerial functions of the program are based on the subsystem of budgeting the enterprise’s activities and monitoring the implementation of plans (plan-fact analysis). The program user can independently develop a set of operational, additional, financial and special budgets and calculate budgets by periods, plan options, financial responsibility centers and other analytical sections. There are tools for setting up special forms of plan-fact analysis and calculating financial ratios to monitor budget execution and develop management decisions.

Highly adaptable. The concept of the system is focused on quick parametric configuration of the software package without the involvement of programming specialists. In the vast majority of cases, this turns out to be enough. At the same time, the program has tools for software improvements. At the first level, the user is given the opportunity to develop small programs (PlugIn) while maintaining basic functionality. At the second level, the system offers a full-fledged built-in development environment, up to the creation of new applications.

Availability of a development environment. The BEST-5 system has a built-in integrated development environment (IDE), which is used when creating the program itself and is provided to all users to create their own functional elements. Programming can be done in the high-level Harbor language or using the C programming language using debuggers and other accelerated development tools. The development environment is provided free of charge.

Low cost of ownership. The software package is aimed at use by small and medium-sized enterprises. Taking this circumstance into account, the developers of the BEST-5 system set the goal of creating a software package with a minimum cost of ownership.

The software package has a low selling price, which is acceptable to almost any enterprise. A flexible pricing policy allows you to purchase the system in different configurations and with the required number of workstations. Sales with discounts are used

When using the system, there is no need to purchase other, often expensive software components, such as database servers, report generators, etc. The system is integrated with the MS Office suite, but also works with the free Open Office suite.

The program makes very “gentle” requirements for work computers, servers, and network equipment. The system is optimized for use in terminal mode, in which the costs for client workstations are minimal.

Deploying the system at the user does not require additional costs. In most cases, users do this on their own without involving expensive outside specialists.

Maintenance of the program during operation, as a rule, is carried out by the users of the program and does not cause difficulties. The company promptly responds to changes in legislation and takes them into account in the program.

Application area. The BEST-5 enterprise management system is intended for use by small and medium-sized enterprises. It provides operational, accounting, tax and management accounting, planning and control of economic activities at the enterprise.

Main Applications:

Wholesale

Retail

Production

Catering

Services sector

Budgetary organizations

The program can be used for one enterprise or an arbitrary set of unrelated enterprises.

2.5 "1C: Accounting"

The software product "1C:Accounting 8" includes the technological platform "1C:Enterprise 8" and the configuration (application solution) "Enterprise Accounting".

The "Enterprise Accounting" configuration is designed to automate accounting and tax accounting, including the preparation of mandatory (regulated) reporting in the organization. Accounting and tax records are maintained in accordance with the current legislation of the Russian Federation.

"1C: Accounting 8" supports the solution of all tasks of the accounting service of an enterprise, if the accounting service is fully responsible for accounting in the enterprise, including, for example, issuing primary documents, accounting for sales, etc. This application solution can also only be used for maintaining accounting and tax accounting.

The configuration includes a chart of accounts in accordance with the Order of the Ministry of Finance of the Russian Federation "On approval of the chart of accounts for accounting of financial and economic activities of organizations and instructions for its application" dated October 31, 2000 No. 94n (as amended by Order of the Ministry of Finance of the Russian Federation dated May 7, 2003 No. 38n). The composition of the accounts, the organization of analytical, currency, and quantitative accounting on the accounts comply with the legal requirements for maintaining accounting records and reflecting data in reporting. If necessary, users can independently create additional subaccounts and analytical accounting sections.

The main way to reflect business transactions in accounting is to enter program documents that correspond to the primary accounting documents. In addition, direct entry of individual transactions is allowed. For group entry of transactions, you can use standard operations - a simple automation tool that can be easily and quickly configured by the user.

Tools for quick learning. The Organization Information Entry Assistant is designed to fill in initial information about the organization. The Start Assistant is designed to enter the basic information necessary to get started with the program. Based on the correspondence of accounts or the content of a business transaction, the correspondence directory will tell the accountant how to reflect this or that operation in the program.

The electronic manual "Quick Mastery of 1C: Accounting 8", intended for novice users of the program, will help you quickly master the basic techniques of working with the program.

The feature bar helps novice users learn the program faster and helps advanced users complete daily tasks more efficiently. The main sections of accounting (Bank, Cash, Production, Salary) are presented in the form of work diagrams and display the sequence of operations.

The accountant's monitor allows you to quickly and in a convenient form receive data on balances on current accounts and in the cash register, on the amounts of receivables and payables, on the deadlines for submitting reports, as well as on the deadlines for paying taxes.

The accountant's calendar notifies you in advance of the onset of tax payment and reporting deadlines required by law.

Maintaining records of the activities of several organizations. "1C: Accounting 8" allows you to maintain accounting and tax records of the economic activities of several organizations. Accounting for each organization can be maintained in a separate information base. At the same time, the configuration provides the opportunity to use a common information base for maintaining records of several institutions - legal entities. This is convenient if their economic activities are closely related to each other: you can use common lists of goods, counterparties (business partners), employees, warehouses (storage places), etc., and generate mandatory reporting separately.

Support for different taxation systems. The program for commercial organizations and individual entrepreneurs supports the following taxation systems:

general taxation system (income tax for organizations in accordance with Chapter 25 of the Tax Code of the Russian Federation),

simplified taxation system (Chapter 26.2 of the Tax Code of the Russian Federation),

taxation system in the form of a single tax on imputed income for certain types of activities (Chapter 26.3 of the Tax Code of the Russian Federation).

Functionality and ease of management of standard accounting reports. In standard accounting reports, you can analyze accounting and (or) tax accounting data, as well as the amounts of permanent and temporary differences. In addition, it is possible to immediately monitor compliance with the requirements of PBU 18/02 “Accounting for income tax calculations.” For this purpose, the ability to control the implementation of the rule BU = NU+PR+VR has been implemented.

Report data can be presented graphically - display a diagram (Fig. 3.1). It is possible to change the design of reports - apply different colors and fonts, highlighting amounts with negative values, etc.

Fig.3.1 Report data in chart form

The figure shows a clear example of providing information on the balance sheet of account 10.01 in the form of a pie chart.

Transparency of period closure. Month-end operations include labor-intensive calculations of depreciation, costing, etc. These transactions are reflected in accounting in a certain sequence that cannot be changed. For some routine operations, a large number of transactions are generated. In addition, operations are simultaneously performed for tax accounting for income tax.

Month closing assistant (Fig. 3.2.):

Fig.3.2 Program window - Closing the month

will determine the necessary routine closing operations for the month,

will control the sequence of routine operations,

will identify accounting errors that prevent you from closing the month,

will generate certificates of calculations for completed operations and a report on the progress of closing the month.

Reporting. 1C:Accounting 8 automatically calculates most of the indicators when filling out accounting and tax reporting. To automatically generate many reports, it is enough to specify the organization and reporting period.

6 Table of comparative characteristics of programs

A comparative analysis of the above systems can be presented in the form of a table. (Table 3.1)

1C: Accounting BEST Areas of application Whatever business the organization is engaged in - wholesale or retail trade, commission trade, provision of services, production or construction - it can keep records in 1C: Accounting 8. In one information base you can keep records of the activities of several organizations and individual entrepreneurs. In this case, general directories of contractors, employees and items are used, and reporting is generated separately. The BEST-5 enterprise management system is intended for use by small and medium-sized enterprises. The program is successfully used in trade and service enterprises, in construction, in production, in audit firms, and budgetary organizations. Allows you to keep records on behalf of several independent enterprises Types of accounting Analytical, currency, quantitative, tax accounting, as well as accounting by divisions. Provides operational, accounting, tax and management accounting, planning and control of economic activities at the enterprise Control and adjustment of data Principles of accounting implemented in "1C: Accounting 8" meet high requirements for reliability and efficiency, fully comply with Russian legislation and meet business needs. The user can independently manage the accounting methodology within the framework of setting up the accounting policy and create new sub-accounts. Changes made to the chart of accounts are saved even after updating the program. The user of the program can independently develop a set of operational, additional, financial and special budgets and calculate budgets by periods, plan options, financial responsibility centers and other analytical sections. There are tools for setting up special forms of plan-fact analysis and calculating financial ratios to monitor budget execution and develop management decisions. Maintenance of the program during operation, as a rule, is carried out by the users of the program and does not cause difficulties. The company promptly responds to changes in legislation and takes them into account in the Reporting program. Standard reports are used to view the results of current accounting work. Standard reports are an effective mechanism for using summary and detailed accounting and tax data in your daily work. automatically generates various forms of accounting and tax reporting, which can be printed or saved to a file for transmission to the Federal Tax Service. Ready-made reports generated in the system and saved in files with the *.frp extension can be viewed without launching BEST-5. Viewing is carried out from Windows Explorer or from the appropriate viewer program.

S:Accounting 8.0 is a universal mass-use program for automating accounting and tax accounting, including the preparation of mandatory (regulated) reporting. This is a ready-made solution for accounting in organizations engaged in any type of commercial activity: wholesale and retail trade, commission trade (including subcommission), provision of services, production, etc. "1C: Accounting 8.0" provides a solution to all problems facing the accounting service of an enterprise, if the accounting service is fully responsible for accounting at the enterprise, including, for example, issuing primary documents, accounting for sales, etc. In addition, information about certain types of activities, trade and production operations can be entered by employees of related services of the enterprise who are not accountants. In the latter case, the accounting service retains methodological guidance and control over the settings of the information base, ensuring automatic reflection of documents in accounting and tax accounting.

"BEST-5" is a comprehensive enterprise management system that supports the entire cycle of management procedures: activity planning, collection of factual data (accounting), transformation of primary information into information for management, monitoring deviations of indicators from planned values, developed analytical procedures. The system is used in almost any enterprise. "BEST-5" continues the line of BEST products, which have been distributed for more than 10 years and operate in tens of thousands of enterprises in Russia, Belarus and Ukraine.

The BEST-5 software package creates a unified information environment for maintaining records of all types: accounting, tax and management. One of the distinctive features of the BEST-5 system is the difference between traditional approaches and the latest technological solutions.

Conclusion

The development of accounting information technologies has been accelerating in recent years. Any practicing accountant works on a computer and cannot imagine his professional activities without the latter. Modernization and change of generations of computer technology, transition to new operating systems, updating versions of application programs, etc. is a characteristic feature of modern computerization. Currently, computer networks (local, regional, global) are being implemented everywhere, thanks to which remote access to network-wide resources (databases, computers, printers, fax modems, etc.) is provided.

The study of computer accounting systems should be carried out using the example of complex systems on the scale of a large enterprise (such as 1C:Enterprise). It is these systems that ensure the study of universal accounting information technologies, including the entry and preparation of primary documents, the performance of accounting functions, the generation of reports, certificates, etc.

It is important to understand the specifics of computer accounting systems, which are based on accounting methodology and information organized in the form of a system of electronic documents and databases.

Bibliography

.Accounting: Textbook for university students. Yu.A. Babaev, I.P. Komissarova, V.A. Borodin; Edited by prof. YuA Babaeva, prof. I.P. Komissarova. 2nd ed., revised. and additional M.: UNITY-DANA, 2005. - 527

.Accounting in organizations. E.P. Kozlova, T.N. Babchenko, E.N. Galanina. 3rd ed., revised. and additional M.: Finance and Statistics, 2003. 752 p.

.Information technologies of accounting / O. P. Ilyina. - St. Petersburg: Peter, 2001. -688 s

.PBU "Accounting policy of the organization" PBU 1/98 (as amended by Order of the Ministry of Finance of the Russian Federation dated December 30, 1999 N 107n)

.Internet site of the BEST-5 system#"justify">. Internet site of the program “1C: ACCOUNTING 8” http://v8.1c.ru/

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Introduction

2.1 The role of software accounting

Conclusion

Bibliography

Introduction

The problems of increasing the profitability of an enterprise, the efficiency of personnel, and creating an optimal management structure are of concern to any manager. He has to make decisions under conditions of uncertainty and risk, which forces him to constantly keep under control various aspects of financial and economic activity. This activity is reflected in a large number of documents containing heterogeneous information. Properly processed and systematized, it is, to a certain extent, a guarantee of effective production management. On the contrary, the lack of reliable data can lead to incorrect management decisions and, as a result, serious losses.

The introduction of accounting packages and analytical programs makes it possible to automate not only accounting, but also to bring order to warehouse accounting, the supply and sale of products and goods, track contracts, calculate wages faster, and submit reports in a timely manner.

Due to negligence in accounting and analytical accounting, an enterprise can suffer greatly or even fail. There are many examples of this, and enterprises that strive to operate honestly often suffer. They suffer due to careless internal accounting of the enterprise. They also suffer due to ignorance and, accordingly, failure to comply with the latest laws and orders. When doing accounting manually, simple arithmetic errors are possible.

Of course, a computer cannot replace an experienced and competent accountant or analyst, but it will allow you to streamline accounting, increase the amount of information received, increase the efficiency of accounting, reduce the number of arithmetic errors, and assess the current financial position of the enterprise and its prospects.

Currently, many analytical programs are combined with accounting programs, so when analyzing the market for accounting and analytical programs, we will focus on accounting ones.

The relevance of the research is determined by the presence of a large number of unresolved problems in this area. These include, first of all:

the need for automated accounting;

discrepancy between the real content of financial and economic activities and the level of the legislative, regulatory and methodological framework of accounting and financial control;

lack of theoretical studies defining the concept, directions of informatization of accounting and control (in particular, their functional, informational and organizational-legal aspects).

One of the ways to solve the noted problems is to develop new methodological and organizational approaches (provisions, instructions, recommendations), adapted to the market economic conditions in which enterprises operate, based on the introduction of effective information technologies.

The relevance of the need for automated accounting in an enterprise determined the choice of topic and the main directions of research.

The purpose of this course work is to study the market for these programs, its development trends, and the criteria for an enterprise to select the necessary software.

The set goal determined the following directions and objectives of the research:

study the features of accounting and analytical programs;

characterize accounting and analytical programs;

analyze the capabilities of information and accounting accounting systems;

and on this basis, determine directions for improving accounting as an essential element of management in the context of the transition of the economy to market relations.

The object of research of the thesis is the system of accounting and financial control in municipal enterprises. The subject of the study is JSC Russian Railways.

The thesis consists of three chapters.

The first chapter examines the characteristics and principles of organizing accounting at an enterprise.

The second chapter discusses the theoretical aspects of accounting and analytical programs.

The third chapter examines and analyzes the types of accounting and analytical programs.

In general, the work has great practical significance. It provides the latest data on changes in the field of accounting automation in industrial institutions. Taking into account all the current additions to legislative regulation, a number of measures have been developed to improve the organization of accounting work at the enterprise.

1. Theoretical foundations of the functioning of the accounting system in an enterprise

1.1 General organizational and economic characteristics of the enterprise

This final qualifying work was written on the basis of information from OJSC Russian Railways, which is a legal entity, has separate property, an incomplete balance sheet, since it is a structural division of VSZhD, current and auxiliary income accounts in bank institutions, a seal with its name , forms, company name.

The company operates in accordance with the laws and regulations of the Russian Federation, the orders of the mayor of the Chunsky district of the Irkutsk region and these regulations.

The parent organization of VSJD acquires and transfers property to structural divisions under account 79 “Intra-business expenses”. The enterprise bears responsibilities and acts as a plaintiff and defendant in court and arbitration court in accordance with the current legislation of the Russian Federation and the Irkutsk region.

The location of the organization is: Russian Federation, Irkutsk region, Chunsky village, st. Lenin, b/n. The main goals of the Branch’s activities are timely and high-quality provision, in cooperation with other organizations, of the needs of the state, legal entities and individuals for railway transportation and related work and services, provision of services to users of the railway transport infrastructure, ensuring a positive financial result. To achieve these goals, the Branch carries out the following activities:

transportation of passengers, cargo, luggage by public railway transport, incl. for state needs, military special railway transportation;

provision of services for the use of public railway transport infrastructure and for the provision of non-public railway tracks;

provision of locomotive traction services;

transportation of goods along public and non-public railways;

storage and sale of fuels and lubricants;

production and sale of food and industrial goods.

The sources of financial support for the Branch are:

cash and other assets assigned to the branch;

income from the sale of products, works and services produced by the Branch;

other sources not provided for by the legislation of the Russian Federation.

The property that belongs to the enterprise is indivisible and cannot be distributed among deposits. The company can sell the specified real estate and rent it out.

The enterprise builds its relations with government agencies, other enterprises, bodies and citizens in all areas of economic activity on the basis of business agreements, agreements, and contracts.

The company sets prices and tariffs for all types of work performed, services, manufactured and sold products in accordance with the current legislation of the Russian Federation and acts of the administration of the Chunsky district.

To fulfill its statutory goals, the enterprise has the right:

plan its activities and determine the prospects for its development, based on the budgets approved by JSC Russian Railways, the presence of demand for the services provided, the need to ensure the production and social development of the Branch;

use the property that the Branch is allocated to JSC Russian Railways;

represent the interests of the Branch on behalf of JSC Russian Railways to commercial organizations, including abroad;

take part, by decision of JSC Russian Railways, in exhibitions, conferences, seminars, symposiums on issues within the scope of the Branch’s tasks;

coordinate the activities of educational and health care institutions of JSC Russian Railways subordinate to the Branch in the manner established by JSC Russian Railways.

Control over the efficiency of use and safety of municipal property is carried out by the Municipal Property Management Committee.

The enterprise is managed in accordance with current legislation and these Regulations

The supreme body is the VSJD. He makes decisions on issues of his competence as the need arises, but at least once a year, when reporting documents on the results of the enterprise’s work for the year are approved and decisions are made on the distribution of profits (losses).

The highest official is the Director. The director independently determines and approves the structure of the enterprise, its staff and qualified personnel, appoints and dismisses employees of the enterprise in accordance with the employment agreement (contract).

The enterprise provides minimum wages, working conditions and social protection measures for its employees guaranteed by current legislation. Table 1.1 shows the main economic indicators of the activities of the Russian Railways JSC enterprise.

Main economic indicators of the enterprise Table 1.1

Indicators	2008	2009	Change
1	2	3	4
1. Revenue from the sale of works, services, use of the territory, preparation of technical documentation	1421	2954	+1533
2. Cost of work, services, goods.	924	1833	+909
3. Financing	70328	75446	+5118
4. Operating: expenses
5. Non-operating: expenses
6. Loss	-16312	5531	-10781
7. Accounts receivable including buyers and customers of which: debt to budgetary organizations debt to the population
8. Accounts payable including suppliers and contractors to extra-budgetary funds before budgets according to wages

Analyzing the main economic indicators of the enterprise’s activities, we can say that the following indicators have changed positively compared to last year: sales revenue increased due to an increase in contracts with customers, as well as due to an increase in the adjustment of depreciation charges, financing, operating and non-operating expenses increased , accounts payable increased due to payment of unified social tax and personal income tax in 2008, wages in December 2008. Accounts receivable decreased due to a decrease in debt to the budget. Compared to last year, revenue from sales of services increased, while other income and expenses decreased compared to last year.

1.2 Accounting policies, entities and types

Based on the Federal Law of November 21, 1996. No. 129-FZ “On Accounting”, Regulations on accounting and financial reporting in the Russian Federation, approved by order of the Ministry of Finance of Russia dated July 29, 1998. No. 34n and 19 Accounting Regulations (PBU No. 1-19), approved by the Ministry of Finance of Russia, we can say that accounting is carried out by the accounting service of the organization, which is headed by the chief accountant. Accounting is carried out using a journal-order form. The initial cost of fixed assets costing more than 10,000 rubles per unit is repaid by calculating depreciation, which is carried out in a straight-line manner, based on the original cost and depreciation rates calculated based on the useful life of these objects. The amounts of accrued depreciation on fixed assets are reflected by accumulating the corresponding amounts on account 02 “Depreciation of fixed assets”.

Fixed assets with a cost of no more than 10,000 rubles per unit are written off as expenses as they are released into production or operation.

The process of preparation and procurement of materials is reflected using accounts 15 “Procurement and acquisition of material assets” and 16 “Deviations in the cost of material assets.”

The release of inventories into production (or other disposal) is carried out at a moving average price.

Accounting for expenses for ordinary activities is carried out using accounts 20, 29.

Accounting for production costs is carried out with a division into direct ones, collected in the debit of accounts: 20 “Main production”.

At the end of the reporting period, indirect costs are included in the cost of the reporting period in which the repair work was carried out.

Administrative expenses are recognized in the cost of products sold, goods, works, services in full in the reporting year; they are recognized as expenses for ordinary activities.

To account for the output of products (works, services), account 40 “Output of products (works, services)” is used.

Finished products are valued at standard production costs.

Reserves for upcoming vacation payments to employees are created and reflected in account 97 “Future expenses”.

In order to ensure the reliability of accounting and reporting data, an inventory of all property of the organization is carried out, regardless of its location and all types of financial obligations, cash in the cash register - monthly, when changing the financially responsible person, when facts of theft, abuse or damage to property are identified, in in the event of a natural disaster, fire and other emergencies caused by extreme conditions.

Based on the Tax Code of the Russian Federation, primary documents are used to confirm tax accounting data. Executed in accordance with Article 9 of the Federal Law of November 21, 1996. No. 129-FZ "On Accounting".

The day of shipment (transfer of goods (works, services)) is considered the moment of determining the tax base for VAT.

When determining the amount of material costs when writing off raw materials and materials used in the production (manufacturing) of goods (work performed, services provided), the valuation method is used at the cost of a unit of inventory.

When determining the depreciation rate for purchased used fixed assets, their useful life is established taking into account the number of years (months) of operation of this property by the previous owners.

2. General characteristics of accounting systems

2.1 The role of software accounting

In a non-automated accounting system, the processing of data on business transactions is easily traced and is usually accompanied by paper documents - orders, instructions, accounts and accounting registers, for example, endless inventory journals. Similar documents are often used in a computer system, but in many cases they exist only in electronic form. Moreover, the main accounting documents (books and journals) in a computer accounting system are data files that cannot be read or modified without a computer.

The way business transactions are processed in accounting has a significant impact on the firm's organizational structure as well as internal control procedures and practices. Computer technology is characterized by a number of features that should be taken into account when assessing control conditions and procedures:

Consistent 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.

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 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.

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.

Potential opportunities for increased 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. 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.

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.

2.2 Main periods of introduction of accounting automation at enterprises

Despite the fact that there are more than a thousand replicable accounting packages of varying power and cost in the world, Russian accountants and entrepreneurs prefer domestic packages that are more suitable for the conditions of a transition economy and the rapid change of legislation governing accounting procedures. Today we are analyzing the third generation of Russian automated accounting systems.

Stages of accounting automation in Russia:

The first stage of development of accounting automation programs coincided with perestroika, when in Russia there was a real need for software products of this type for the needs of small enterprises and cooperatives, servicing temporary work collectives and other new accounting entities. This period was characterized by the massive import of personal computers into our country, which largely determined the choice of the latter as the main hardware platform for accounting developments. Most programs were created in the form of workstations (automated workstations) and were intended for use on stand-alone computers. At this time, the first accounting programs were popular: "Finance without problems" ("Hackers Design"), "Turbo-accountant" ("DIC"), "Parus" ("Parus").

The second stage was associated with the development of commercial structures and the beginning of privatization. Tens of thousands of LLPs, AOZTs and cooperatives being created needed accounting. In the wake of general commercialization, there was a rapid growth in replicated developments, which largely replaced custom-made ones. Single enthusiasts and temporary work teams were replaced by professional groups of specialists who united into their own companies who wanted to make a profit from the sales of accounting programs. It was then that today's leading companies were formed: 1C, Diasoft, Omega, R-Style Software Lab.

The modern (third) stage of development of accounting systems is characterized by the creation of integrated software tools that combine several subject areas of automation.

2.3 Features of accounting systems

The “ideal” for an accounting and management accounting system from the point of view of the company manager and owner is to obtain all the necessary information for the entire enterprise at any point in time, and not for the past month. Only in this case can you manage effectively.

When a system works effectively, this means that each of its links and divisions works effectively. The range of tasks has been defined, document flow and information exchange have been streamlined. The creation of a modern automated system entails the need to re-equip the technical base and improve the organization of data exchange.

An integrated approach to implementation (software setup with simultaneous technical development and project support) allows the company's management to obtain as a result a management system for the enterprise as a single complex, with individual offices that are only “links in the chain” and part of the whole. And this, in turn, makes it possible to quickly and effectively manage the company’s combined resources - turnover, warehouses, cash and accounts receivable.

The correct choice of software product is one of the certain aspects of accounting automation. The selection of software is carried out at the stage of organizing and designing automated information systems (AIS) based on data from a survey of the object’s information system. The computer program market in Russia offers a wide range of options for accounting programs, from the simplest, capable of performing the minimum set of operations required for small firms, to very ramified ones, carrying out an expanded range of operations with deep analytics.

When choosing software for an enterprise, there are various options available.

Purchase from the manufacturer a ready-made standard software product that fully meets the needs of this enterprise. Such standard software products successfully implement accounting in enterprises of homogeneous activities with general accounting specifics and are widely used in small enterprises.

Drawing up an individual project if it is impossible to select a standard program for the enterprise. Individual design is carried out both by the company’s programmers and with the involvement of outside specialists. The cost of design work increases significantly compared to purchasing a standard project. Individual design is recommended to be carried out at enterprises with their own accounting specifics, mainly at large and medium-sized enterprises.

Finalization and installation of a standard turnkey project is carried out by firms engaged in consulting in the field of information technology, as well as by a franchise network that ensures that the system is configured to solve any industry-specific and specialized problems, and adapted to the specifics of accounting at a particular enterprise.

The first and third options for choosing a software product actually make the user dependent on the manufacturer. It is very difficult to talk about the universality of accounting programs. The specifics of accounting at different enterprises, constantly changing tax legislation, and changes in reporting forms determine the need to adapt almost any system.

A characteristic feature of domestic accounting programs has been the expansion of their traditional composition through such additional modules as financial analysis, investment accounting, production, warehouse accounting, etc.

Program development is carried out by various domestic companies. Many of them have accumulated sufficient experience and are constantly improving programs by releasing new versions. Firms create software products in local and network versions. The implementation of network programs involves the organization of a multi-level computer network in the accounting department and the network exchange of information between levels. The network version includes an expanded range of programs, the purpose of which is to automate tasks of financial and economic activities, combine the solution of accounting problems with commercial and technical services, production, and various management departments.

So, choosing programs to achieve your goals is a rather labor-intensive process, which is explained by the complex organizational structure of the enterprise, a large number of employees, and complex document flow.

2.4 Types and configurations of accounting systems

Existing application accounting systems are very diverse and heterogeneous, so it is difficult to classify modern software, but most often experts identify the following classes of programs:

orientation to the size of the enterprise;

local and network versions;

orientation to accounting in various fields of activity, as well as orientation to budget accounting;

domestic and foreign programs.

The main classification feature of accounting programs remains their focus on the size of the enterprise and the composition of the functions they perform. The accumulated experience in drawing up and applying accounting computerization programs allows us to identify their groups.

Let's look at a brief description of the packages of these groups:

Mini-accounting packages. This group includes accounting and reporting document preparation programs intended for small businesses, with a small accounting department, without a pronounced specialization of employees in specific areas of accounting, maintaining relatively simple accounting. This includes a large number of popular programs, quite universal and logically complete, under the general name "Posting → General Ledger → Balance", which mainly perform the functions of synthetic and simple analytical accounting. Typical software products of this class that are most popular and widespread include the following basic package options: “1C: Accounting”, “Turbo-accountant”, “Info-accountant”, “Finance without problems”, “Integrator-Solo”, "Infin".

Mini-accounting programs are in greatest demand in the modern accounting software market and satisfy the needs of most commercial firms; they are relatively inexpensive and easily adaptable to the user's conditions. Packages of this class are aimed at the non-professional user and are easily mastered by an accountant. The basis of all packages is the correct reflection of financial and economic transactions in the form of accounting entries in a single business accounting journal without separating individual accounting areas. The accountant is freed from the manual work of maintaining accounting registers, order journals, cost sheets for costing items, and reporting. Based on the transactions entered into the unified journal of business transactions, it is possible to obtain a balance sheet, a chess sheet, a General Ledger, a balance sheet, synthetic account cards, and reporting forms. All output forms can be output to screen, hard disk, floppy disk and print.

Despite the wide variety of programs for small businesses, some common features can be identified:

Thus, the programs are mainly designed for maintaining synthetic accounting, but they also provide the ability to perform simple analytical accounting with a small amount of information. The programs offer various approaches to organizing analytical accounting. The most widespread is the coding of subaccounts and analytical accounting accounts.

You can also note such general characteristics of the programs as similar menu construction, operation of the same keys, the presence of a chart of accounts, standard transactions, help in the form of tips, a calendar, a calculator; use of standard forms of accounting documentation, etc. Packages can provide printing of some forms of primary accounting: payment orders, invoices, cash receipts and expenditure orders. An accountant can independently adjust and customize the chart of accounts; change, exclude and introduce new standard operations, create new accounts correspondence schemes.

The given characteristics fully apply to literally all accounting programs, regardless of their orientation towards small, medium or large enterprises.

The "Mini-Accounting" package provides for accounting on one PC by organizing a local automated workstation for an accountant. The possibility of organizing a small local computer network in a small enterprise, consisting of 3-4 personal computers installed by the director, manager and accountant, is not excluded.

In accordance with the Guidelines for accounting and reporting and the use of accounting registers in small enterprises with a small number of business transactions, accounting can be carried out using a simplified form of accounting, which is fully provided by the Mini-Accounting package. A small enterprise itself chooses the form of accounting based on its needs, adapts accounting registers to the specifics of its work while observing the basic principles of accounting, and draws up a working chart of accounts. In the simplified form of accounting, a book of business transactions is used as a synthetic accounting register, and various statements are used as analytical accounting registers: accounting for fixed assets, accounting for inventories and goods, accounting for production costs, accounting for cash and funds, etc.

Processing accounting in small enterprises with a large number of employees, with a significant volume of business transactions and, if it is necessary to compile many analytical accounting registers, is complicated by the use of the Mini-Accounting package. This caused the emergence of higher-level packages - integrated systems.

Packages "Integrated Accounting System" (IBS). Most of the developments of this class “grew” from the previous one. Today, the ischemic heart disease group is one of the most common. As a rule, the system runs locally on one computer or in a network version on several PCs. The system is designed for small and medium-sized businesses and is intended for accounting departments of 2-5 people. When using the system locally, the entire system is located on a computer; in the network version, it is located on several workstations across accounting areas. Network versions of integrated accounting systems can be designed to integrate with various management functions. For example, the program "1C: Enterprise (versions 7.5, 7.7)", in addition to accounting, is intended for production accounting, sales and supply operations, financial planning and analysis, as well as document automation.

Integrated accounting systems refer to programs that combine and support the maintenance of all major accounting functions and sections. They are usually implemented within the framework of one program consisting of separate modules. Each module is designed to process individual accounting areas where analytical accounting is maintained. The basis of the package, as in “Mini-Accounting”, is the Head module “Posting - General Ledger - Balance”, as well as modules for performing individual sections of accounting. The composition of modules that provide automated processing of accounting tasks is different in different programs. These are mainly modules that carry out analytical accounting for financial and settlement operations, materials accounting, fixed asset accounting and goods accounting. To account for wages, as a rule, an independent program is created, but this module can also be located in a general program.

The sequence of processing accounting tasks in integrated systems is as follows. First, individual accounting tasks are processed for accounting areas, resulting in the preparation of analytical summaries.

After processing of the accounting section is completed (or during processing), accounting entries enter the head module and are recorded in a single journal of business transactions, on the basis of which balance sheets, the General Ledger, account cards, balance sheets, and reporting forms are obtained. In this way, the processing of all accounting tasks is integrated. The programs of the Parus corporation, the 1C company (1C: Enterprise versions 7.5, 7.7), Infin, Supermanager, Info-accountant, and the Integrator network program were recognized as the best packages of this class at exhibitions and competitions. companies "Infosoft", "Turbo-accountant" (4, 5,6), "BEST-3" "Intellect-Service".

Packages "Comprehensive accounting system". The accounting software package was first developed in the 1950s to implement comprehensive mechanization of accounting on counting and punching machines. In the 1970s, the processing of complex accounting tasks was transferred to mainframe computers, where “standard accounting design solutions” were used for each accounting area.

With the advent of personal computers, the tendency to create separate programs for each accounting section with the possibility of their subsequent integration continued.

The accounting complex is designed for medium and large enterprises, where the organization of accounting is carried out by a complex of interconnected workplaces. The characteristic features of the packages are: the presence of a set of local but interconnected packages for individual areas of accounting; an interface for the exchange of information between the workstation of consolidated accounting (workstation of the chief accountant) and the workstation of individual accounting areas for obtaining balance sheets and reporting; detailed analytical accounting for all areas of accounting; expanded composition traditional set of accounting tasks.

The composition of the complex packages may be as follows. Workplace of the chief accountant (workstation of consolidated accounting), labor and wages accounting, inventory accounting, fixed assets and intangible assets accounting, production cost accounting, financial settlement operations accounting, finished product accounting.

The composition of the packages can be expanded with modules that provide accounting of financial results, accounting of capital investments, financial analysis, etc.

The composition of the packages may differ in complexes developed by different companies. Its content can be expanded by including additional modules. The use of complexes makes it possible to create an integrated accounting department at medium and large enterprises, where comprehensive automation of accounting is carried out. In this case, it is necessary to observe the main principle: packages must be informationally interconnected, which is only possible when purchasing the entire set of programs from one manufacturer that has proven itself well in the software market. These include packages from the following companies: Intellect-Service (BEST-4 program), Micro-Plus (Luka), Prolog, Omega (Bukhkompleks), ACE company (" Cheetah"), "Zvezda", "Infin" ("Accounting-super"), "Turbo-accountant" (6 prof.).

Corporate systems are designed to automate enterprise management functions. Sometimes such systems are called “Corporate financial and business management systems.” The system consists of complex components, including a functionally complete accounting subsystem, as well as management, planning subsystems, elements of analysis and decision-making, office work, etc. The accounting component in these systems is not dominant, since such systems are mainly focused on the management process. In such a system, the information interconnection of all component subsystems is of great importance. This new class of systems is just emerging in Russia. Many foreign software products belong to this class. According to forecasts, such systems will become widespread in Russia in the near future, and demand for them will outstrip supply.

Corporate systems are aimed primarily at executive managers and provide for the organization of a complex multi-level local computer network of an enterprise and the installation of automated workstations in various departments with complex network information exchange. The systems are highly complex, high cost and require individual configuration for each client. The implementation of corporate systems is carried out, as a rule, by consulting organizations that perform turnkey work.

Systems are individually modified and implemented based on a standard core for each customer. The complexity of building corporate systems lies in the presence of various software modules. A typical example is the Galaktika corporate system, where the functional contours of administrative management, operational management, production management and accounting are highlighted, for the automated processing of which about 40 software modules (AWM) are provided. The system can be completed from various modules. Corporate systems are intended for use in large enterprises, shopping centers and department stores, but can also be used in medium-sized enterprises in a truncated composition of modules. As an example, we can cite some domestic organizations that develop corporate systems for large enterprises: Galaktika Corporation, Infosoft, Nikos-Soft, Omega, Cepheus, Zvezda. The Parus corporation, the 1C company, and others are also switching to the development of corporate systems for medium-sized enterprises. The undoubted advantage of these organizations is an integrated approach to the creation of an automated information system in an enterprise. They provide inspection of the information system, selection and supply of technical equipment, installation of a turnkey program, system maintenance, and personnel training. It can be argued that the future belongs to such organizations.

Among the foreign developments, the corporate systems “R/3”, “Platinym”, “Slala”, “R/Style”, “Concorde XAL”, etc. have become world famous.

Thus, for the correct selection and optimal use of a software product that automates accounting, it is necessary to take into account the size of the enterprise, the scope of activity, as well as its specifics of work.

There are many ready-made accounting software products on the domestic market, very diverse in quality, functionality and cost. It can be argued that the software market has developed, although it cannot yet be clearly regulated. When purchasing programs, you should focus on professional firms with extensive experience in accounting automation design and a good reputation. The quality of the programs is evidenced by the period of industrial operation and the number of implementations at enterprises, since only under these conditions the most common features of accounting methods are identified and implemented, processing technology is improved and various service functions are provided, for example, automatic allocation of VAT in transactions.

The package must have a license and a quality certificate. When familiarizing yourself, you need to find out what kind of enterprise it is aimed at: small, medium, large; You should pay attention to the industry affiliation of the package.

The program must be suitable for the enterprise's existing accounting system, meet its modern requirements and ensure the receipt of all information necessary for management purposes. It is necessary to pay attention to the presence in the program of functions that meet the profile of the company and the specifics of its work. The program must have a sufficient level of analytical accounting, i.e. the possibility of more in-depth, detailed accounting in individual areas of production and the organization as a whole, to ensure the automation of the formation of transactions and calculations, the preparation of summaries, reports, as well as the generation of primary documents, which greatly increases the efficiency of maintaining primary accounting and facilitates the work of an accountant.

The system should provide comprehensive accounting automation and integrate with existing programs.

It is necessary to study the functionality of the program, the range of tasks to be solved and the possibility of performing individual settings when changing the accounting method.

The acquisition of a software product cannot be carried out in isolation from other components that ensure the creation of an automated information system. At the same time, issues of selection, acquisition and installation of technical means of information processing and personnel training must be resolved. When solving a complex of complex problems, it is advisable to involve employees of special companies that perform the entire cycle of work on introducing computer technology into the enterprise.

3. Market assessment of accounting systems

3.1 General characteristics of "1C: Enterprise 8.0"

The new platform from the company "1C.8.0" is a new level of automation in "1C: Enterprise". The 1C: Enterprise 8.0 platform was created taking into account many years of experience in using the 1C: Enterprise 7.7 software system, which is used by tens of thousands of developers. Currently, more than 750 thousand organizations use 1C products included in the 1C: Enterprise program system to automate their activities. Despite significant changes, the new version 8.0 of 1C: Enterprise has maintained ideological continuity with previous versions of 1C: Enterprise.

An undoubted advantage of 1C: Enterprise is the openness of the code. Thanks to this, the client, with the help of the developer, or on his own, can modify and customize any application solution to suit himself. All development tools are included in the technology platform.

The use of built-in application mechanisms allows you to solve a wide range of problems in warehouse, accounting, management accounting, payroll, data analysis and management at the level of business processes.

The technology platform provides various options for the application solution: from personal single-user to work on the scale of large work groups and enterprises. The key point of scalability is that increased performance is achieved through the platform, and application solutions do not require modification as the number of concurrent users increases.

The opportunity is provided for integration with almost any external programs and equipment based on generally accepted open standards and data transfer protocols.

The access rights system allows you to allow users access only to the data that they need to perform certain functions in the application solution.

The data exchange mechanisms implemented in the 1C: Enterprise 8.0 technology platform make it possible to create geographically distributed information systems both based on the 1C: Enterprise 8.0 information bases and with the participation of other information systems not based on 1C: Enterprise 8.0. .

The Web extension, although included in the technology platform, is supplied as a separate software product and allows you to embed access to 1C: Enterprise data into existing Web sites and Web applications, as well as create ready-made Web applications that use information database "1C: Enterprise 8.0".

Powerful tools for generating reports and printed forms provide ample opportunities for design and interactive work:

intelligent construction of hierarchical, multidimensional and cross-reports;

obtaining any analytical data with arbitrary settings by the user without changing the application solution;

groupings and decoding in reports, detailing and aggregation of information;

Pivot tables for analyzing multidimensional data, dynamically changing the structure of the report;

various types of charts for graphical presentation of economic information.

3.1 1 Use of "1C: Accounting 8.0" in the enterprise

"1C: Accounting 8.0" is a universal mass-use program for automating accounting and tax accounting, including the preparation of mandatory (regulated) reporting. This is a ready-made solution for accounting in organizations engaged in any type of commercial activity: wholesale and retail trade, commission trade (including subcommission), provision of services, production, etc.

Accounting and tax accounting are implemented in accordance with the current legislation of the Russian Federation. The configuration includes a chart of accounts for accounting, configured in accordance with the Order of the Ministry of Finance of the Russian Federation “On approval of the chart of accounts for accounting of financial and economic activities of organizations and instructions for its application” dated October 31, 2000 No. 94n.

The accounting methodology ensures the simultaneous registration of each record of a business transaction both in accounting accounts and in the necessary sections of analytical accounting, quantitative and currency accounting. Users can independently manage the accounting methodology as part of setting up accounting policies, create new sub-accounts and sections of analytical accounting.

"1C: Accounting 8.0" provides a solution to all the problems facing the accounting service of an enterprise, if the accounting service is fully responsible for accounting at the enterprise, including, for example, issuing primary documents, accounting for sales, etc. In addition, information about certain types of activities, trade and production operations can be entered by employees of related services of the enterprise who are not accountants. In the latter case, the accounting service retains methodological guidance and control over the settings of the information base, ensuring automatic reflection of documents in accounting and tax accounting.

This application solution can also be used only for accounting and tax accounting, and the tasks of automating other services, for example, the sales department, can be solved using specialized configurations or other systems.

The subject area automated by "1C: Enterprise 8.0" is illustrated by the following diagram.

"1C: Accounting 8.0" is a combination of the "1C: Enterprise 8.0" platform and the "Enterprise Accounting" configuration. "1C: Accounting 8.0" includes the ability to be used together with application solutions "Trade management" And " Salary and Personnel Management", also created on the 1C: Enterprise 8 platform.

The main way to reflect business transactions in accounting is to enter configuration documents corresponding to the primary accounting documents. In addition, direct entry of individual transactions is allowed. For group entry of transactions you can use typical operations- a simple automation tool, easily and quickly customized by the user.

Accounting for goods, materials and finished products is carried out in accordance with PBU 5/01 “Accounting for inventories” and guidelines for its application. The following methods for valuing inventories upon disposal are supported:

at average cost;

at the cost of the first acquisition of inventories (FIFO method);

at the cost of the most recent acquisition of inventories (LIFO method).

Quantitative-total accounting and batch accounting can be maintained for warehouses. Warehouse accounting can be disabled if it is not needed.

Accounting for transactions of receipt and sale of goods and services has been automated. For retail trade, technologies for working with both automated and non-automated retail outlets are supported. Accounting for commission trade has been automated, both in relation to goods taken on commission and transferred for further sale.

Accounting for the movement of cash and non-cash funds, including currency exchange transactions, has been automated. Settlements with counterparties and accountable persons are automated. Accounting for settlements with counterparties can be carried out in rubles, conventional units and foreign currency.

Accounting for fixed assets and intangible assets is carried out in accordance with PBU 6/01 “Accounting for fixed assets” and PBU 14/2000 “Accounting for intangible assets”. All basic accounting operations are automated: receipt, acceptance for accounting, depreciation, modernization, transfer, write-off, inventory.

The calculation of the cost of products and services produced by the main and auxiliary production is automated.

The calculation of wages for employees of the enterprise, mutual settlements with employees up to the payment of wages through the cash register, transfer of wages to the personal accounts of employees in the bank and depositing are automated.

"1C: Accounting 8.0" provides the ability to maintain accounting and tax records for several organizations in a common information base, and individual entrepreneurs can act as separate organizations. This will be convenient in a situation where the economic activities of these organizations are closely related to each other: in current work, you can use common lists of goods, counterparties (business partners), employees, own warehouses, etc., and generate mandatory reporting separately.

Thanks to the ability to record the activities of several organizations in a single information base, "1C: Accounting 8.0" can be used both in small organizations and in holdings with a complex organizational structure.

3.1.2 Differences between "1C: Accounting 8.0" and earlier versions

The ability to maintain records of several organizations in a single information base has been implemented. Organizations can use common lists of goods, cost items, contractors, etc. Moreover, each organization can keep records using a general or simplified taxation system within the same information base.

By introducing a separate chart of accounts for tax accounting, the comparability of accounting and tax accounting data has been simplified, which is important for meeting the requirements of PBU 18/02 “Calculations for income tax.”

The appearance of batch accounting in 1C: Accounting 8 expands the scope of application of the standard solution. In addition to the method of valuing inventories at average cost, it becomes possible to use such methods as FIFO and LIFO, independently for accounting and tax accounting and for each organization.

Optional analytical accounting for storage locations has been implemented: quantitative and quantitative-cumulative.

The ability to record goods in retail trade at sales prices has been implemented.

"1C: Accounting 8" supports accounting for the activities of individual entrepreneurs using a simplified taxation system.

The new version of "1C: Accounting 8" has expanded the capabilities of setting up standard operations - a means of group entry of frequently used accounting entries. This simple yet effective automation tool can now be easily and quickly configured by the user.

The modern ergonomic interface of "1C: Accounting 8" makes the service capabilities of "1C: Enterprise 8" available even for small organizations.

3.2 Types of systems that are suitable for analytical work

1. "AUBI" is the registered name of the integrated software system "Automation of Accounting" for small, medium and large enterprises. The abbreviation of the name of the complex "AUBI" is constructed from a series of letters included in the above phrase, enclosed in apostrophes. Thus, an attempt has been made to reflect the true purpose of the program.

"AUBI" can be successfully used to automate the accounting of enterprises of various types of activities. The software package is of equal interest to both trade (commercial) structures and manufacturing enterprises. The flexible system of the program allows you to customize "AUBI" to the needs of a specific user. At the same time, the accountant of each enterprise, based on his own needs, has the opportunity to create a chart of accounts, information directories containing the names of partner enterprises and their bank details; list of financially responsible persons, etc. Depending on the specifics of the enterprise's activities, "AUBI" allows you to keep records of the following elements of accounting production:

materials accounting (warehouse);

fixed assets;

accounting of cash transactions - formation of incoming and outgoing cash orders, maintaining a cash book;

accounting of banking transactions - payment orders, claims and registers;

accounting of accounts;

maintaining a journal of business transactions;

maintaining the general ledger;

formation of chess and turnover sheets;

generation of various analytical accounting statements, etc.

The journal of business transactions is truly the main information base for AUBI, using which the program is able to generate many reporting documents for synthetic and analytical accounting. All reports generated by "AUBI" can be saved on your hard drive in the form of ASCII and RTF files or output directly to a printer. If the output forms are saved on the hard drive, the user has the opportunity to view, correct and print all documents using the standard software tools available to him (DOS utilities, text editors, etc.).

As the journal of business transactions is maintained, which contains all the transactions reflecting the activities of the enterprise, the user can receive the following reporting forms for synthetic accounting for any period of time:

summary turnover sheet;

synthetic layout for each account;

general ledger;

chess sheet;

Analytical accounting occupies a very important place in the accounting department of a fairly large number of enterprises. In general, the full configuration of "AUBI" is able to generate accounting records for any period of time according to:

materials

fixed assets

depreciation of fixed assets

main and auxiliary production

finished products, goods

sales of products

suppliers and contractors etc. etc.

If this is not of interest due to the type of activity of the enterprise, you can simply ignore the fact that AUBI can generate a large number of reporting documents and use in the program only those elements that are necessary for the enterprise at the moment.

Please note that "AUBI" can be supplied in various configurations. At the user's request, various program elements can be included or removed from the delivery package. Such program elements may include various accounting (analytical) statements, banking operations, cash register and some others. It is quite obvious that the above-described extensions of the AUBI functionality are reflected in the cost of the software package. Let us add that the user himself decides whether to simply be a registered user and at the same time learn how to work with the program independently using technical documentation, or for an additional fee take a training course on working with "AUBI" and use the powerful advisory support of the manufacturer or trade audit company from which the program was purchased.

2. Super Manager is a multi-currency system designed to automate accounting at enterprises with a complex structure of various forms of ownership. Work in various computer networks and on IBM and Macintosh computers.

The accounting system allows you to operate the following operations:

analytical and synthetic accounting

automatic accounting of exchange rate differences

conversion of credentials to any national currency

maintaining order journals, general ledger and balance in any currency and summary by equivalent

flexible chart of accounts that takes into account all individual characteristics

formation of complex transactions

consolidation of data from various organizations and branches

Versions of programs for DOS, WINDOWS and Macintosh.

3. INFO - The accountant carries out the following operations:

balance with all applications

turnover sheet

main book

statements of analytical accounting of accounts

order journals and statements for them, checkerboard

various statements and certificates

analysis of financial activities with the construction of graphs and diagrams

You just need to enter business transactions - the program will do the rest itself.

maintaining accounting records of any number of enterprises on one computer with the ability to obtain a consolidated form for several enterprises.

detailed financial analysis of the activities of organizations for which accounting is maintained

accounting of cash flows over time

financial balance sheet for the manager and profit and loss report by month and year

analytical indicators

salary

system for forecasting the optimal selling price of a consignment of goods

ability to generate new reporting forms

built-in multi-level tables

5. Parus-accounting This system is designed for preparing and recording documents of the financial and economic activities of an enterprise, accumulating information about completed business transactions on accounting accounts, and obtaining internal and external reporting. The system is supplied in various configurations depending on the need to keep records of transactions in foreign currency, advanced analytical accounting, and accounting of trade transactions.

Main features of the system:

Accounting for fixed assets, materials and interbank products

Accounting for financial and settlement transactions: preparation of bank payment and cash documents; accounting of transactions on settlement, currency and other accounts; accounting of cash transactions; accounting of all types of mutual settlements.

Payroll: calculation of wages for main, combined and substitute positions; calculation of taxes and deductions, processing of refunds and recalculation of wages; accounting of orders for personnel and wages; generation of certificates and tax reporting; calculation of payments for sick leave, vacation pay, child benefits; printing of settlement and payment statements, cash receipts; transfer of salary through a bank; formation of salary records and order journals.

Reports: book of business transactions; analytical accounting statements (order journals); main book; working balance; balance and all forms of applications to the balance sheet; reporting documents for tax calculations; certificates on the availability and movement of funds and material assets.

A fundamentally new mechanism has been introduced that allows the user to independently configure the forms of all sales documents (invoices, invoices, orders, etc.), enter several forms of the same document, and also add documents developed by the user to the system;

Advanced system capabilities:

Accounting for financial and economic activities in foreign currency. It is possible to keep records of business activities in ruble equivalent and in various currencies without limiting the number of currencies. For each currency, a history of the exchange rate against the ruble is maintained to perform subsequent recalculations and revaluations of foreign currency assets and liabilities by any number. It is possible to revaluate not only foreign currency accounts, but also revaluate accounts receivable and payable, as well as receive all certificates and reports both in foreign currency and in ruble equivalent.

Advanced analytical accounting:

Using the capabilities of advanced analytical accounting, you will be able to organize accounting of costs and income by areas, items and types of activities. In other words, you are given the opportunity to disaggregate any balance sheet account in terms of analytical characteristics, and at several levels, which allows you to obtain cumulative analytical data for accounts based on the specified analytical characteristics, as well as carry out various selections on them and print the corresponding reports.

Financial planning and analysis. This subsystem is intended for financial services of enterprises, chief accountants, managers and allows:

plan upcoming income and expenses, combining them into a financial plan. The plan is formed on the basis of both one-time events (premises renovation, purchase of furniture, etc.) and recurring ones (payment of taxes, rent, etc.);

control payments, optimize financial activities, analyze the actual implementation of plans;

carry out calculations and analysis of final financial and economic indicators;

carry out an analysis of the real financial condition of enterprises by groups: property structure, own and borrowed funds, working capital and their sources, liquidity, financial stability, intensity of resource use, return on capital and sales;

present the results of information processing in graphical form (graphs, diagrams).

Electronic payments with the bank. This subsystem, using the Bank-Client technology, allows you to transfer payment documents generated in the accounting computer via telephone communication channels directly to the bank computer and receive a bank statement into the accounting system.

6. "INFIN-Accounting" is aimed at medium and large enterprises with complex accounting and does not require implementation or training. Full balance and off-balance sheet accounting is carried out. It is possible to work with several enterprises at one workplace, as well as to combine data entered from different workplaces.

The network version works in different types of networks, and the system of blocking and synchronization of network processes allows several users to work independently with data and see changes made from other workstations over time. All sorts of sorting, sampling, changing the order of analytics in balance sheet accounts allow you to receive a document in different sections of information.

Work is possible in any period, both in closed months and in any future months, which is useful for promptly entering primary documents and correcting already entered information. Changing data in closed months causes an automatic recalculation of balances.

Password protection of information with different levels of access is provided.

The Accounting program is available in Mini, Maxi, Super and Elite versions, which differ in functionality and cost, allowing the user to select the required program configuration. Each version includes all the features of the previous one.

Accounting program features:

ACCOUNTING - MINI	ACCOUNTING - MAXI
Analytical and synthetic teaching Four levels of analytics Receiving all reporting forms Flexible chart of accounts Generating complex standard transactions Adjustment to changes in legislation Quantitative accounting Automatic calculation of depreciation of fixed assets Adjusting postings in previous periods	Five levels of analytical accounting Setup for a nine-digit balance account Off-balance sheet accounts All automatic postings Entering and adjusting transactions in past and future periods Network version
ACCOUNTING - SUPER	ACCOUNTING -ELITE
Accounting in two currencies (rubles plus one currency)	Multi-currency accounting Draft balance Inventory

well-thought-out program structure and design familiar to accountants

full automation of accounting

up to five levels of analytical accounting

minimal changes in setting up the program to suit the specifics of your enterprise

accounting for several enterprises at one workplace

ability to adjust to any changes in legislation

Possibility of double bookkeeping

ability to work with any currencies

password protection

saving data for any number of years

7. ABACUS professional - Full complex of accounting.

Distinctive features of the complex are functional completeness and a comprehensive solution to all accounting problems.

processing transactions with detailed analytical information

accounting for production costs and calculating product costs with the formation of corresponding entries in the General Ledger

elements of financial analysis

automatic interest calculation and tax deduction

multi-currency transactions reporting form generator

hardware and software information protection system

user-friendly interface

SABU company "Omega". The main development of the Omega company is the ABACUS Professional software package, designed for accounting, financial planning and management in enterprises with up to 50 - 60 employees in accounting and financial planning services. This automated control system is created on the basis of the Clarion 3.1 DBMS and consists of a set of interrelated modules (fixed assets and investments, warehouse accounting and invoices, bank and cash desk, accountable persons, contracts and settlements, wages, work with accounts, printing accounting documents, reports and financial analysis, printing of accompanying documents, service and installation, off-balance sheet accounts), which can function both independently and as part of a complex.

It should be noted that any configuration requires a configuration module that ensures that the complex is linked to a specific accounting department and the entry of master data. The ABACUS Professional product is based on a single posting field. This means that actions performed in one software module are reflected in all other sections of the system, regardless of where the transactions were entered from. All transactions fall into a single database, which allows you to quickly control and manipulate data from various areas of accounting. Such a system ensures a high degree of interaction between individual areas of accounting work.

At the software level, the SABU concept includes a “file-server” configuration. All workstations are configured for the same database files, information processing (entering, editing, deleting) is carried out at each station. When attempting to simultaneously access the same record from different workstations, the complex issues diagnostic messages.

The network version works on networks running NetWare and Windows NT. In a LAN running LANtastic OS, no more than three workplaces are allowed. Minimum requirements for the client station: 386DX processor and 4 MB of RAM. The server must have a 486DX class processor or higher and 8 MB of RAM (minimum requirements for the server when up to five client stations operate on the network). Along with SABU ABACUS Professional, the Omega company has developed programs for automating business accounting of banks and financial companies (ABACUS Bank), accounting for the services of hotels and hotel complexes (Hotel), operations with securities (ABACUS invest), accounting in companies with a network of trading centers, branches, warehouses and leading centralized accounting of trade turnover (Trade house). The last three products can function independently or in combination with ABACUS Professional.

In addition, the Omega company is promoting to the market a fundamentally new ABACUS Financial software, which is not a replicable product and is developed to order, taking into account the specific methodology and organization of accounting at the enterprise. This software package was created using the Oracle DBMS and is designed to automate accounting and financial planning work at large enterprises.

8. Turbo-accountant is intended for trade, production, financial, auditing, insurance, budgetary enterprises and organizations.

Serious arguments in favor of the program:

sets of standard wiring.

work, both from postings and from the primary document.

control of correspondence of accounts and the presence of mandatory analytical features.

fast and efficient restoration of accounting records.

automatic recalculation of balances when changes are made "retrospectively".

division of accounting into accounting sections.

maintaining several accounting departments.

high speed of report generation.

banking and cash transactions.

accounting of fixed assets, intangible assets, low-value wearable items.

cost accounting and warehouse accounting.

settlement with contractors.

salary calculation.

office work.

accounting in kind and monetary terms.

accounting in any number of currencies.

multidimensional and multilevel analytical accounting.

financial analysis of the enterprise's activities.

assessment of the enterprise's activities in hard units.

consolidated accounting in a group of enterprises.

Turbo Accountant contains powerful and almost unlimited customization tools:

forms of primary and reporting documents.

user interface.

on the specifics of enterprise accounting.

relationships between accounting elements (creation of an accounting structure).

to create individual applications for automation of accounting areas.

on the currency and legislation of any country.

Turbo Accountant offers the following versions of the program:

Basic - allows you to automate accounting and management accounting.

Professional - offers more advanced features.

Network - provides simultaneous accounting at different workstations in client-server mode.

9. BOSS SABU of the IT company. The IT company has developed a comprehensive automation system "BOSS", intended for large enterprises, industrial and trade associations. As an enterprise management tool, the BOSS system has an industry orientation and includes the SABU BOSS-Accountant, which carries out accounting and reporting, as well as a set of the following functional modules aimed at automating certain business processes: BOSS-HR Manager (personnel management and payroll); "BOSS-Referent" (document flow management); "BOSS-Storekeeper" (automation of warehouse accounting, and for large enterprises, as a rule, is developed separately); "BOSS-Seller" (sales management); "BOSS-Supplier" (automation of the supply process); "BOSS-Technologist" (production management); "BOSS-Financier" (automation of financial management with elements of analysis); "BOSS-Analyst" (analysis of actual production costs and obtained financial results). In fact, the BOSS system is an integrated self-control system with an expanded set of functionality. The IT company offers two product implementations that differ in software and hardware platforms. For medium and some large enterprises there is a system "BOSS-Company", which uses Scalable SQL Server v3.01 software from Pervasive Software as a SQL server. At the customer's request, the delivery package can include advanced application development tools for the specified DBMS, allowing for rapid database design and visual layout of program modules using the SQL language standard and the fourth generation language. SABU "BOSS-Company" does not impose high requirements on hardware parameters: client workstations must have a processor of at least 386 and RAM of at least 2 MB, and the server must have a 486/66 class processor and RAM with a capacity of at least 16 MB.

For large corporations, production and trade associations, which, for example, include enterprises and organizations of different profiles and forms of ownership, the BOSS-Corporation self-control system is designed based on the Oracle 7 Server DBMS, capable of working with complex data structures. Oracle Designer/2000 CASE tools are used to survey the enterprise. When creating the client part of the system, the following modules are used: Forms, Reports and Graphics of the Oracle TOOLS family. You should dwell in more detail on the SABU "BOSS-Accountant", which directly provides accounting automation. This product is conventionally divided into two blocks: a financial accounting module, which is quite typical for most self-regulating accounting systems, and a material accounting program that has an open directory-classifier of material assets, into which you can enter, for example, the BAR code of a product for operating POS terminals and conducting inventory using special scanners.

SABU "BOSS-Accountant" can be used at enterprises of any form of ownership and function both independently and as part of the management system "BOSS-Company" or "BOSS-Corporation". SABU company "Infosoft" Until recently, a distinctive feature of products from the company "Infosoft" was the presence of modules designed to automate individual areas of accounting. In connection with the changed situation in the SABU market, the company has developed a new package "Integrator", the name of which speaks for itself. The network version of "Integrator 3.0" (the "Integrator Solo" application is offered for use on a separate computer) is intended for automating accounting at industrial enterprises in various industries and types of activities, since historically all Infosoft developments were focused on the automation of industrial enterprises. When developing the automated control system, the Clipper 5.2 DBMS was used. In the network version, the basic configuration is “file server”. To work in a client/server architecture, you must additionally install Advantage Xbase Server software. SABU "Integrator" is used in NetWare 3.xx and higher networks, Windows NT, LANtastic, etc. The use of NetWare 4.01 OS is not recommended. Hardware requirements: the client station requires a 486DX2 class processor and 8 MB of RAM; for a server - a processor of at least Pentium/75 and RAM of at least 16 MB. SABU "Integrator 3.0" consists of the following subsystems: cash (cash, bank); debtors and creditors; materials, products, goods, IBP; suppliers and contractors; fixed assets and intangible assets; production costs; buyers and customers; profit, taxes, capital; financial statements. Particular attention should be paid to the “Production Costs” subsystem, which provides not only accounting for production costs, but also the automatic distribution of indirect costs to costing objects. The presence of a mechanism for interaction with various databases and distribution algorithms that is understandable to the average accountant makes it possible to significantly simplify the calculation of the actual cost of manufactured products, works and services.

10. BEST. For personnel management and payroll, the “Personnel” and “Payroll” modules are used, which can be used either separately or as part of the “Integrator” complex. SABU company "Intellect-Service". A distinctive feature of BEST software version 3.1 is its focus on complex automation of wholesale trade enterprises. This product can operate in both local and network versions. The network environment used is NetWare OS versions 3.11 and higher, Windows NT, VINES, LANtastic, etc. Hardware requirements: the client station requires a processor 386 and higher, RAM of 4 MB; for the server - a processor from 486DX, RAM of at least 16 MB.

Structurally, the BEST system is designed as a set of interconnected software modules: setup and system utilities; Maintaining the General Ledger (workstation of the chief accountant); accounting of cash transactions; accounting of transactions with the bank; accounting of fixed assets; inventory accounting; accounting of goods and finished products; sales (sales) management; wage.

The “Sales Management” module (in Western systems it is most often called “Sales Book” or “Order Placement”) performs management rather than accounting functions. It allows you to draw up orders for contractors to purchase material assets from the enterprise. The generated order serves as the basis for drawing up invoices and invoices. The described module automatically controls the quantity of goods issued from a specific warehouse. After processing all documents in the accounting system, the order is assigned the status of completed. Preparation of orders significantly reduces the time spent on managers and facilitates the planning of the enterprise's trade and purchasing strategy.

11. ACCORD SABU company "Atlant-Inform" The "Accord" system (version 3.2) is a set of programs that automate various services of the enterprise. The HR department, planning services, accounting, purchasing and sales management services, and the labor and wages department can operate in the same information environment. Functionally, the system is divided into modules: supply management; sales management; stock; exchange (designed to organize the operation of the system in a distributed database mode and exchange information between several departments remote from each other); technical and economic planning (TEP); workwear; shopping room; commission (automation of functions of accounting for consignment goods); HR management; wage; Accounting; accounting of fixed assets and intangible assets; IBP accounting; international accounting reporting; analysis of financial condition; standards; administrator. The module “Technical and Economic Planning” is of greatest interest. It allows you to calculate the production plan for each month in physical and value terms for each workshop (taking into account available stocks) based on the composition of production orders; establish a product release plan; calculate the need for materials, semi-finished products for the planned or actual production volume; determine the consolidated requirements for materials, as well as labor costs for one product or a batch of similar products; calculate the planned cost of products and semi-finished products; issue a sequence of technological operations and labor costs in the production of products or semi-finished products, etc. Such a wide functional content makes it easier to analyze the dynamics of production costs over any period of time.

The system was developed using the Atlantis tool environment from the Atlant-Inform company, using the Btrieve record management system, SQL Server from Sybase and supporting client/server architecture. Hardware requirements: the client station requires a processor of at least 386DX class, RAM of 4 MB; for a server - a processor of at least 486DX class, RAM of at least 16 MB.

3.3 Other types of automation of analytical work

In addition to the software discussed above, the Russian SABU market has about two dozen replicable systems and more than 200 products developed according to specific orders or for small runs and subsequent support by specialists from the manufacturer. The network accounting software package RS-Balance from R-Style Software Lab consists of the modules “Central Accounting”, “Trading House”, “Cash Office”, “Salary” and “Fixed Assets”. The main thing here is the “Central Accounting” module, which receives information entered in other systems. The Trading House software deserves special attention, combining accounting and information (managerial) functions. For accounting purposes, statements and accounting registers are generated in any context. Statements necessary for managing commodity turnover and carrying out procurement activities are compiled for managers. The movement of goods is monitored from the moment the purchase contract is prepared to the implementation stage. The price is formed taking into account customs duties and other overhead costs, which facilitates the correct determination of the financial result from the sale of goods.

The DiasoftBALANCE system of the Diasoft company, which is a universal software package, allows you to combine accounting automation with complex automation of a bank (based on DiasoftBANK software) or an insurance company (using the DiasoftINSURANCE package). The system in question has a built-in powerful language for describing calculations, allowing the user to independently define algorithms for processing primary information, for example, rules for conducting calculations, algorithms for generating transactions based on their results, rules for generating summary data. Using this language, you can access any data from the accounting system, and then use arithmetic and logical operations, as well as special language operators, to form a new characteristic of the accounting object.

The principle of operation of the SABU of the Parus Corporation is simple and differs little from the principles embedded in other products in this category. Entering information into the system begins with processing primary documents. Payment orders, incoming and outgoing cash orders and other payment documents are stored in a special section to which direct access is allowed. Invoices for product release and invoices are stored separately from each other. After entering the primary documents, it is possible to process the documents in the accounting department. The use of various kinds of directories of organizations and material assets makes filling out documents easier. SABU "Parus" is fully compatible with the corporation's new software products designed to automate the activities of insurance companies.

Among other developments, one can note the SABU of the companies Zvezda, Informatik, INFIN, New Atlant, and Cepheus, which have a certain share in the Russian market, but are not of interest for independent analysis. Thus, the majority of third-generation automated control systems in their ideology are integrated products, the functionality of which goes beyond the scope of accounting automation tasks. There is a clear connection between the automation of accounting and trade (SABU companies "1C", "IT", "Omega", R-Style Software Lab), banking activities ("Diasoft", "Infosoft", "Omega", R-Style Software Lab), insurance (Diasoft, Parus), hotel business (Omega).

Conclusion

Automation of accounting at an enterprise and preparation of financial statements to the tax authorities in the conditions of the transition economy of Russia is one of the most important tasks. The situation is such that accounting itself at an enterprise can be considered as an internal matter of the enterprise, and the basis for assessing the financial and economic activities of an enterprise on the part of the state is reporting (balance sheet and numerous other reporting forms), which must be submitted quarterly to the tax office according to place of registration of the enterprise. In addition, there are scheduled and unscheduled tax audits, which may require all accounting documents, including primary ones. All this determines the widespread use of SABU in modern Russia.

The purpose of this course work was to study the software market, its development trends, and the criteria for an enterprise to select the necessary software. The company I am researching uses the 1C: Accounting 7.7 program. This program allows you to automate all areas of accounting. Program 1C: Accounting is a universal accounting program and is designed for maintaining synthetic and analytical accounting for various sections.

Analytical accounting is carried out for objects of analytical accounting (subconto) in physical and monetary terms.

The program provides the ability to manually and automatically enter transactions. All transactions are recorded in the transaction journal. When viewing transactions in the transaction log, they can be limited to an arbitrary time interval, grouped and searched by various transaction parameters.

Currently, there is a wide selection of different accounting automation systems. They should not be divided into good and bad, strong and weak. All of them are good and their capabilities find practical application in enterprises of various sizes, profiles and types of activities. When automating, you should select the necessary automated control system based on the tasks and available resources.

For the enterprise I am researching, I would recommend the program "1C: Accounting 8.0", because this program implements the ability to maintain records of several organizations in a single information base. The new version of "1C: Accounting 8.0" has expanded the capabilities of setting up standard operations - a means of group entry of frequently used accounting entries. This simple yet effective automation tool can now be easily and quickly configured by the user. The modern ergonomic interface of "1C: Accounting 8.0" makes the service capabilities of "1C: Enterprise 8.0" available even for small organizations.

When automating accounting, it is important not to simply transfer all paperwork to the computer. It is important that this increases the efficiency of the accounting department and improves control over the financial and economic activities of the enterprise, which in turn will increase the efficiency of enterprise management, and, as a consequence, the efficiency of its work.

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