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Problems of accounting automation

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

Legislative, regulatory authorities, tax inspectorate, pension fund, statistic authorities. reporting

Consumers

Investors and shareholders

Company

Employees

Capabilities of computer accounting systems

• Simplicity, convenience and flexibility in their development and use;
• Wide range of applications from small businesses to corporate structures;
• Clear and concise presentation of information;
• Adjustment to changing legislation, including tax legislation, and accounting features of a particular enterprise;
• Large selection of standard operations and reporting forms;
• Significant analytical capabilities, including graphical processing and presentation.

General characteristics of computer accounting systems

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

• Working chart of accounts Document forms Procedure for conducting an inventory of assets and liabilities Methods for assessing assets and liabilities Document flow rules and technology for processing accounting information Procedure for monitoring business transactions
• Working chart of accounts
• Document forms
• The procedure for taking inventory of assets and liabilities
• Methods for valuing assets and liabilities
• Document flow rules and technology for processing accounting information
• The procedure for monitoring business transactions

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

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

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

Chart of Accounts

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

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

• Chronological registers – registration of accounting data is carried out in chronological order (business transactions journal) Systematic registers – registration of accounting data is carried out according to a certain grouping criterion (order journal/account statement)
• Chronological registers – registration of accounting data is carried out in chronological order (business transaction journal)
• Systematic registers - registration of accounting data is carried out according to a certain grouping characteristic (order journal/account statement)

• The system of accounting documents includes: primary accounting and output reporting documents.
• Primary accounting documents necessary for mandatory registration of business transactions. Accounting is carried out on their basis. The forms of primary documents must correspond to the forms of unified documentation systems.
• Primary documents contain the following details:

• Title of the document; Date of preparation of the document; Name of the organization Contents of the business transaction Measures of the business transaction (in kind and monetary terms) Names of officials Personal signatures Other details
• Title of the document;
• Date of preparation of the document;
• Name of company
• Contents of a business transaction
• Measures of business transactions (in kind and in monetary terms)
• Name of officials
• Personal signatures
• Other details

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

• Accounting documents. All organizations, based on synthetic and analytical accounting data, prepare financial statements (accounting report, profit and loss statement, etc.)
• The forms of financial statements and the procedure for their formation are regulated by regulations.
• Accounting reporting forms include a number of mandatory details:

• Name of the component Indication of the reporting date or period Name of the organization Taxpayer identification number Full postal address Date of approval of the financial statements Other details
• Name of component
• Specifying the reporting date or period
• Name of company
• Taxpayer identification number
• Full postal address
• Date of approval of financial statements
• Other details

• Computer accounting systems ensure work with primary documents (entering credentials, verifying them, viewing, searching, printing documents)
• To obtain accounting results, generate summary and final information, accounting systems ensure the generation of reports in the form of documents of the established form and structure.

Computer accounting systems based on 1C:Enterprise

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

• Configurator – setting up the system configuration Enterprise – functioning of the IS Debugger – debugging program modules written in the system’s built-in programming language User Monitor – operational analysis of user work
• Configurator – setting up the system configuration
• Enterprise - functioning of the IP
• Debugger – debugging program modules written in the system’s built-in programming language
• User Monitor – operational analysis of user work

Typical configuration 1C:Enterprise

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

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

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

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

• Financial Accounting
• Financial Accounting

• The system configurator is used to develop, configure and administer the system. When configuring:

• Construction of the organizational structure of enterprise management in terms of IS: company, division, user Definition of business processes (personnel accounting, warehouse accounting, trade, services, etc.) Setting up standard configuration parameters in accordance with the accounting policy used Modifying forms of primary documents and document flow diagrams Creation of reference books (classifiers) of analytical accounting Introduction of standard forms and methods of presentation of accounting, statistical and other reporting Introduction of a data processing system in accordance with IS requirements
• Construction of the organizational structure of enterprise management in terms of IS: company, division, user
• Definition of business processes (HR accounting, warehouse accounting, trade, services, etc.)
• Configuring standard configuration parameters in accordance with the accounting policy used
• Modification of primary document forms and document flow diagrams
• Creation of reference books (classifiers) of analytical accounting
• Introduction of standard forms and methods of presenting accounting, statistical and other reporting
• Implementation of a data processing system in accordance with IS requirements

• Constants– constant values Directories Transfers– sets of constants Documentation Document logs Chart of accounts Types of subconto– analytical accounts
• Constants– constant values
• Directories– regulatory reference information for objects of analytical accounting
• Transfers– sets of constants
• Documentation– forms of primary accounting documents
• Document logs– document registers that provide viewing and searching for documents
• Chart of accounts– a set of accounts and sub-accounts of synthetic accounting
• Types of subconto– analytical accounts

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

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

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

• Name Account code Attribute of currency accounting Attribute of quantitative accounting Attribute of off-balance sheet account Attribute of balance type (active - to reflect the organization's funds, passive - sources of funds, active/passive - both functions) Number and types of sub-accounts
• Name
• Account code
• Currency accounting indicator
• Quantitative accounting sign
• Off-balance sheet account indicator
• Balance type indicator (active – to reflect the organization’s funds, passive – sources of funds, active/passive – both functions)
• Number and types of subcontos

• An enterprise can use a standard chart of accounts established by regulatory documents, as well as a special chart of accounts.
• The system of accounts depends on the accounting policy of the enterprise.
• A chart of accounts is created at the system configuration stage.
• The invoice coding system in 1C:Enterprise is hierarchical. Subaccounts can be used to itemize an organization's assets and liabilities.
• Subcontract is a feature of analytical accounting that allows you to detail information about the company’s funds accumulated in accounts.

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

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

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

• The transactions that make up the contents of the operation include the following details:

• Posting number (correspondence number) Debit account, credit account, debit and credit subaccount - components of an accounting entry Currency - type of currency Quantity Amount Document line number Posting content Journal number
• Posting number (correspondence number)
• Debit account, credit account, subaccount of debit and credit - components of an accounting entry
• Currency – type of currency
• Quantity
• Sum
• Document line number
• Posting Contents
• Magazine number

• The operation log is called up using the menu command Operations – Operation Log

• Registers provide operational accounting in value and physical terms
• Registers are divided into balance registers And revolution registers .
• Turnover registers are generated at specified intervals
• Balance registers are calculated as the movement of funds is taken into account
• When processing primary documents, the state of the registers changes; information about the state of the registers is obtained through the generation of reports

• Preparatory Elementary Basic
• Preparatory
• Elementary
• Basic

• The preparatory stage includes:

• Entering company details Filling out other directories
• Entering company details
• Entering data about the organization's management
• Performing adjustments and filling out the database (adding accounts, allocating subaccounts)
• Generating standard transactions for frequently performing frequently used operations
• Entering initial account balances
• Filling out other directories

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

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

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

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

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Description

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

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Presentation on the topic: Accounting systems

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The accounting information system is a subsystem of a comprehensive enterprise management information system and occupies a central place in it. The task of the complex system is to streamline information flows, minimize the volume of primary information by reducing its duplication, and provide effective access to the enterprise’s information resources to managers at all levels for making motivated management decisions. The accounting information system is a subsystem of a comprehensive enterprise management information system and occupies a central place in it. The task of the complex system is to streamline information flows, minimize the volume of primary information by reducing its duplication, and provide effective access to the enterprise’s information resources to managers at all levels for making motivated management decisions.

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Purpose of the study: to analyze the use of IT in enterprise accounting. Purpose of the study: to analyze the use of IT in enterprise accounting. In accordance with the goal, the following tasks are set: 1. Determine the classification of accounting information systems. 2. Identify manufacturers and suppliers of accounting software on the Belarusian market. 3. Determine the feasibility of using accounting information systems depending on the size of the enterprise.

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To select an accounting program, it is necessary to determine the classification characteristics of accounting information systems. To select an accounting program, it is necessary to determine the classification characteristics of accounting information systems.

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By the scale of the enterprise: IS of a small enterprise By the scale of the enterprise: IS of a small enterprise IS of a medium enterprise IS of a large enterprise By the degree of coverage of accounting functions: mini-accounting integrated accounting system complexes of accounting workstations By the level of automation of the entire enterprise management system: simple accounting subsystem "Accounting" » in the complex system, the “Accounting” subsystem in the corporate system

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TOP SOFT IP TOP SOFT IP Sinkevich Technologies Avent-Soft UE Averson-Soft LLC GLAVBUKH LLC INTELLEKTSERVIS LLC MiSoft CJSC System solutions LLC SoftService IT UP PE "INFOTECHSOFTBEL" Golden Software of Belarus Ltd RegTime Ltd Human Systems LLC Implementation Center LLC YUKOLA-INFO ODO

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Modern management systems for large and medium-sized enterprises are characterized by the introduction of complex automation systems and corporate systems. Modern management systems for large and medium-sized enterprises are characterized by the introduction of complex automation systems and corporate systems. They regulate information and algorithmic support for the financial and economic activities of an enterprise and provide a comprehensive application of computer technology at all stages of the technological management scheme (registration of accounting information - processing and analysis - generation of analytical and statistical reporting). Computer systems have an extensive functional structure, integrated into a unified calculation and control system and oriented towards multi-user operation.

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The Galaktika ERP system has a component structure and consists of functional modules that are combined into circuits. The Galaktika ERP system has a component structure and consists of functional modules that are combined into circuits. The accounting contour of the Galaktika ERP system provides an effective solution to the entire range of tasks related to accounting and tax accounting, and the formation of appropriate reporting at enterprises. Its distinctive features are: support for regulatory rules and legal requirements in the field of accounting and tax accounting; support for accounting and reporting in international standards; flexible setup of analytical accounting; financial statements in electronic format; support for parallel accounting in several charts of accounts.

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The integrated system "BEST-4+" includes a number of interconnected modules (subsystems). Each subsystem corresponds to a specific accounting area. The information core of “BEST-4+” is the subsystem of the “Chief Accountant” AWS. Here, a system of accounting and tax accounts is formed, the main information directories are filled out, and all financial and tax reporting is generated. The integrated system "BEST-4+" includes a number of interconnected modules (subsystems). Each subsystem corresponds to a specific accounting area. The information core of “BEST-4+” is the subsystem of the “Chief Accountant” AWS. Here, a system of accounting and tax accounts is formed, the main information directories are filled out, and all financial and tax reporting is generated. AWS of the chief accountant: maintaining a chart of accounts for accounting and tax accounting; synthetic and analytical accounting; accounting for transactions in any foreign currency and accounting currency; setting up and processing accounting documents of any type; means of monitoring account correspondence, repeated postings, convergence of ruble and currency balances; receiving reports on memorial and journal-order forms; preparation of various analytical reports; calculation of balances and tax forms; preparation of reports to extra-budgetary funds; exporting data to MS Excel with selecting a list of fields at the user's discretion.

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Especially for domestic medium-sized and small companies interested in obtaining real results from the implementation of information technologies in a short time and at an affordable cost, the Galaktika Corporation has developed special solutions - Galaxy Progress and Galaxy Start. Especially for domestic medium-sized and small companies interested in obtaining real results from the implementation of information technologies in a short time and at an affordable cost, the Galaktika Corporation has developed special solutions - Galaxy Progress and Galaxy Start. Their distinctive features are: the cost of solutions and the timing of their implementation are optimal for domestic enterprises; wide functionality, availability of planning functions; possibility of independent implementation; support of national and international accounting standards; the ability to expand the use of functionality during business development; simplicity and reliability.

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"Economist 4" is implemented on the 1C-Enterprise 7.7 platform and is intended for management accounting and budgeting in small and medium-sized companies. "Economist 4" is implemented on the 1C-Enterprise 7.7 platform and is intended for management accounting and budgeting in small and medium-sized companies. The program has basic functionality and plug-in additional modules. The main goal of the Economist 4 program is to provide an easy-to-use and inexpensive tool for accounting, analysis and planning of enterprise activities. "Economist 4" allows you to: automate the system of internal management accounting; carry out budgeting of the entire business cycle of the company. General characteristics of the product: Basic accounting policies are based on international financial reporting standards. Easily integrates into an existing enterprise information system without breaking or destroying it. Allows you to receive up-to-date, complete management information. Models the future activities of the company. A simple, intuitive interface is used.

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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. The program can be used for one enterprise or an arbitrary set of unrelated enterprises. 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. The program can be used for one enterprise or an arbitrary set of unrelated enterprises. An enterprise management system consists of a set of functional elements - applications. Each such element automates a certain area of ​​the enterprise’s activities. Applications are combined into functional blocks so that the system has a two-level structure. The set of functional blocks is as follows: Finance. Trade. Production. Staff. In addition, there is a set of applications that are designed to maintain the database, configure the system, and maintain general classifiers. This also includes the integrated program development environment.

Slide no. 16

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The program "1C: Accounting 7.7" is intended for maintaining accounting records for small enterprises. This program allows you to keep track of accounting transactions of the “Posting-General Ledger-Balance” type, and also ensures the execution of documents such as payment orders, a register of checks, powers of attorney, invoices, etc. It is focused on the usual manual work of an accountant (journal order system), while significantly simplifying it, and is designed for a non-professional user. The work of the program is to combine consolidated transactions of synthetic accounts of individual sections of accounting in a single book of business transactions, on the basis of which a balance sheet and financial statements are automatically generated. For this purpose, after completing settlements for individual accounting areas, entries are automatically made for synthetic accounts, which are first entered into the local transaction ledger and then into the consolidated one. It is possible to adjust the chart of accounts, standard transactions, and various directories included in the program.

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The accounting information system is the main link of the enterprise information system. Accumulating all the information on the state of the organization, it must promptly and accurately provide it not only to management and regulatory authorities, but also to partners. In many ways, the efficiency of providing information is a decisive factor in determining the position of an enterprise in modern market conditions. But no matter how well developers and distributors describe their products, it is worth remembering that there are no ideal programs. It is impossible to take into account absolutely all the accounting features of each enterprise in a standard project. Therefore, an important aspect when choosing software is the company’s willingness to help in setting up the system and training staff. After all, the quality of the system itself depends on the accessibility and understandability of the program to an ordinary accountant. The accounting information system is the main link of the enterprise information system. Accumulating all the information on the state of the organization, it must promptly and accurately provide it not only to management and regulatory authorities, but also to partners. In many ways, the efficiency of providing information is a decisive factor in determining the position of an enterprise in modern market conditions. But no matter how well developers and distributors describe their products, it is worth remembering that there are no ideal programs. It is impossible to take into account absolutely all the accounting features of each enterprise in a standard project. Therefore, an important aspect when choosing software is the company’s willingness to help in setting up the system and training staff. After all, the quality of the system itself depends on the accessibility and understandability of the program to an ordinary accountant.

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The main criterion when choosing an accounting information system is the size of the enterprise or the scale of its production. This is due to the fact that the size of the enterprise, as a rule, depends on the number of activities, employees, connections, etc. Accordingly, a large enterprise has more accounting work, which leads to the need to use multi-user information systems. In small enterprises, the volume of operations is smaller and they are, for the most part, standard. Therefore, it is quite natural that the classification of accounting information systems based on the criterion of production scale is the basis for choosing a program. The main criterion when choosing an accounting information system is the size of the enterprise or the scale of its production. This is due to the fact that the size of the enterprise, as a rule, depends on the number of activities, employees, connections, etc. Accordingly, a large enterprise has more accounting work, which leads to the need to use multi-user information systems. In small enterprises, the volume of operations is smaller and they are, for the most part, standard. Therefore, it is quite natural that the classification of accounting information systems based on the criterion of production scale is the basis for choosing a program.

Modern society, in the transition to a market economy, is characterized by an unprecedented increase in information flows both in the economy and in the social sphere. The greatest growth in volume of information is observed in industry, trade and the financial and banking sector.

In industry, the growth in the volume of information is due to an increase in production volume, the complication of the technology of manufactured products and materials used, and the expansion of external and internal relations of an economic entity. Market relations place increased demands on the timeliness, reliability, completeness and quality of information, without which effective marketing, financial, credit and investment activities are unthinkable.

Along with this, the role of information in public life is changing significantly. Information acquires a transformative, defining character. The creation of the computer science industry and the transformation of an information product into a commodity leads to profound social changes in society, transforming it from industrial to information. Information covers all aspects of society - from material production to the social sphere.

Economic information is classified according to various criteria. For example, in relation to management functions, it is customary to distinguish planning and accounting information. Planned information characterizes events that will occur in the future; accounting arises in the process of production and economic activity and reflects events that have already occurred. In turn, accounting information is divided into accounting and statistical.

The following characteristic features of accounting information can be noted:

• · a large volume of primary documentation arising in various departments;
• · strict frequency of development, accuracy and completeness of information;
• · relatively simple counting algorithm and numerous groupings;
• · widespread use of regulatory and reference information;
• · storage duration.

These features predetermine the use of computer technology for processing accounting information.

Economic information has a complex structure, the elements of which form an economic information system (EIS). accounting automated information salary

EIS is a set of internal and external flows of direct and feedback of an economic object, methods, means, specialists involved in the process of information processing and the development of control decisions.

An economic information system reflects a complex hierarchical system for managing an object in accordance with the functions it performs. It implements data conversion technology and ensures the implementation of all information conversion procedures. This technology is called information technology.

Systems for processing economic information using personal computers were defined as: “Automated (computer) information systems” (AIS).

“AIS is a set of information, economic and mathematical methods and models, technical, software and technological tools designed for processing information and making decisions.” In the beginning, personal computers were used locally, when generic designs designed for accounting tasks were not yet widespread. Processing was carried out on individual projects and, as a rule, on individual accounting sections. Subsequently, as practical experience accumulated, a large number of companies appeared that were engaged in the preparation of standard software products for accounting. The total number of such companies is currently ~500. Firms' software products, as a rule, are focused on comprehensive processing of all accounting areas using both local PCs and computer networks.

Corporate systems that automate all management functions are becoming increasingly widespread.

The increasing complexity of management processes and the emergence of market relations have a direct impact on the development of automated information systems.

Modern automated information systems use personal computers installed at the user’s workplace, where decentralized processing of economic tasks is carried out by organizing automated workstations (AWS).

Connecting PCs into a local area network (LAN) within an organization provides complete and comprehensive automation of management functions. Automated workstations have become an element of new information technology, providing more efficient organization of specialists’ work by automating a variety of functions and organizing user access to computer technology. The workstation of management personnel is understood as the corresponding computing equipment (local or included in a computer network), equipped with information, software and hardware.

An accountant's workstation is a workplace equipped with computer technology and tools that ensure automation of most of the operations of accounting personnel when performing professional functions. The accountant is left with only a small part of manual operations and management decisions. Tools include technical, information, software and technological support. Each accountant has a set of tools (programs, databases) recorded on a hard magnetic disk, magnetic floppy disks, CD-ROM.

Accounting equipped with an automated workplace becomes electronic (automated) accounting.

An accountant's workstation allows solving accounting problems in routine and query modes, monitoring results, and searching for information. The processing technology is designed for accounting personnel who do not have experience working with computer technology. An important advantage of the new information technology is its focus on existing forms of accounting, the journal-order system, which does not require fundamental changes in accounting. At the same time, the use of PVEM changes the methods of generating primary accounting documentation. There is a transition to paperless technology, which provides a solution to the traditional problem - automation of primary accounting. A new interactive form of an automated accounting form has been created, which allows organizing information and reference services by obtaining information stored in the PVEM database, which provides a more rapid assessment of the state of the economic activity of an object, as well as its analysis. Thus, an accountant can obtain a balance sheet for any date and view the status of entries in the business transactions journal by any attribute (date, supplier, etc.).

Decentralized accounting processing using a PC allows for tighter integration of accounting tasks. For example, the technology for processing such areas of accounting as labor and wage accounting, accounting for the receipt of material assets and accounting for the sale of goods is carried out in close connection with financial and settlement operations at one accountant’s workplace.

The new information technology for processing accounting tasks covers all levels of information transformation, starting from the stage of creating the primary accounting document and ending with the preparation of financial statements and its analysis. Many accounting calculations that were previously performed manually are automated. For example, all types of payments and wage deductions are automatically calculated, VAT, excise taxes, sales tax, etc. are calculated. Taking into account the constant changes in the forms of accounting documentation, software products are compiled in such a way that the accountant can create various new forms of documents, reports, tables.

All this requires the accountant to have PC knowledge and the ability to use special and functional application software packages. The development of automated information systems is moving towards closer information interaction between accounting and all management functions of an enterprise and organization.

Despite some differences in the software products of various corporations (firms) that implement accounting functions, the following composition of complexes of accounting tasks for industrial enterprises can be distinguished.

• 1. Cash and settlement and financial transactions (cash transactions, transactions with the bank, settlements with accountable persons, multi-currency accounting, settlements with debtors and creditors, depositors, settlements with shareholders, founders, settlements with claims and extra-budgetary payments, settlements with the budget, loan payments).
• 2. Accounting for inventories (accounting for materials, goods, production of finished products). Integration with “warehouse accounting” tasks, managing sales, purchasing, accounting for receipts, issues, balances of material assets, accounting for the issuance of goods, revaluation of material assets, accounting for materials at different prices; compilation of analytical statements of the movement of material assets, inventory.
• 3. Accounting for labor and wages. Integration with the “time sheet” task, automatic calculations and deductions of wages for various payment systems, preparation of settlement and payment documentation, preparation of payment documentation for taxes to the budget.
• 4. Accounting for fixed assets and intangible assets (creation of electronic inventory cards, accounting for the movement of fixed assets and intangible assets; calculation of depreciation charges, revaluation and inventory of fixed assets and intangible assets, write-off of fixed assets, leasing, putting fixed assets into operation).
• 5. Accounting for production, shipment and sale of finished products. This complex is associated with production management functions, contracts for the supply of finished products, marketing operations and financial settlements with customers. Used to determine financial results.
• 6. Accounting for production costs (accounting for expenses, costs and expenses); informationally connected with the production management function, as well as with such complexes of accounting tasks as labor and wage accounting, inventory accounting, fixed assets accounting, etc. The complex provides calculation of production costs, accounting of costs for products of main and auxiliary production by expense items and etc.
• 7. Financial reporting. In this complex, synthetic accounting statements are generated and financial statements are prepared. Has close information connections with all complexes of accounting tasks.

Additional complexes that have recently appeared in accounting include financial analysis, accounting for foreign economic activity, accounting for financial investments in fixed capital, accounting for securities, accounting for financial investments, accounting for capital and reserves, etc. Additional modules are provided versatility of accounting accounts, the ability to maintain parallel accounting in several accounting plans; preparation of consolidated corporate statements. As already noted, the composition of complexes of accounting tasks tends to expand and deepen information connections with other economic tasks and the emergence of new cross-functional complexes of management tasks.

New versions of software products, such as accounting programs “BEST-4”, “Scala”, which many organizations use in their work, combine information from complexes of various accounting areas. For example, when accounting for labor and wages, payment documents for payments to funds are simultaneously issued (payment orders for income tax, pension fund payments, health insurance, employment fund payments). The execution of such a computer program combines two sets of accounting tasks - labor and wage accounting and financial and settlement operations. Similar examples can be given in complexes of tasks for accounting for material assets, accounting for finished products, etc.

Complexes of accounting tasks have complex internal and external information connections (see Fig. 1.4). Internal connections reflect the information interactions of individual tasks, complexes and areas of accounting. External - interaction with other departments that implement other management functions, as well as with external organizations.

Functional subsystem "Accounting"

The mutual linkage of complexes of accounting tasks is embedded in the accounting methodology itself, the system of maintaining accounts and making entries, where each business transaction is reflected twice: in the credit of one account and the debit of another. Information connections of a complex of accounting tasks make it possible to distinguish three phases of processing that form the basis of computer programs.

In the first phase, primary accounting is carried out, the preparation of primary accounting documents, their processing and the preparation of analytical accounting statements for each section of accounting (for example, for payroll accounting, settlement and payment documentation is compiled, records of accrued and withheld wages, etc.). All conversion operations are performed based on a package of application programs for a specific accounting area or a built-in module into a single accounting program.

The second phase of processing is the preparation of accounting entries and their placement in various analytical and synthetic accounting registers, order journals by account numbers. Computer processing allows you to fully automate this process, generating transactions upon completion of each accounting section.

The third phase of processing is the compilation of consolidated synthetic accounting: balance sheets, General Ledger, balance sheet and financial reporting forms.

There are information connections between accounting complexes, which are taken as the basis for organizing the accounting computer network. For such areas of accounting as accounting for fixed assets, accounting for finished products, accounting for financial and settlement operations, accounting for material assets, accounting for labor and wages, the formation of initial information occurs, as a rule, through primary accounting and reflection of business transactions in primary documents. For tasks of accounting for production costs and consolidated accounting of input information, the results of solving (consolidated entries) of other sets of accounting problems are mainly used. Particularly noteworthy is the formation of an information base for accounting for production costs, where the main source is the final data obtained earlier when solving problems of accounting for fixed assets, materials, labor and wages, and finished products.

Particular attention should be paid to the information links between accounting and external organizations. This connection consists of obtaining normative and methodological materials, as well as transferring consolidated financial statements to interested organizations: higher administrative authorities, tax inspectorates, statistical authorities, financial organizations, etc. The submission of accounting reporting forms received on a PC to higher organizations has been legalized.

The development of network processing makes it possible to organize automatic exchange of information with automated information systems of other organizations: banking systems (Client - Bank Swift technology), tax services, etc.

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