The role of the information system in the activities of an accountant. Types of information systems used in accounting Information systems used in accounting
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- The presence of a large amount of labor-intensive and routine work.
- Accounting is a continuous and continuous reflection of business transactions, which is necessary for the rest of the management structures of the enterprise.
- Accounting tasks are solved using relatively simple algorithms with a predominance of logical and arithmetic operations.
- Since the time of Luca Pacioli, accounting has existed as a science with strictly defined elements of the method (double entry, documentation, evaluation and inventory, etc.), which creates a single unified base for any enterprise.
- The country has established training for accountants on different levels(technical schools, universities, the Institute of Professional Accountants, etc.), which creates the necessary human resources for the computerization of accounting.
- Availability home internet allows most users to accounting operations using online bookkeeping without leaving home
- accounting for banking and cash transactions;
- accounting for settlements with counterparties;
- accounting of trade operations, including in retail and commission trade;
- accounting of the main and auxiliary production, accounting of semi-finished products;
- payroll accounting, personnel and personalized accounting;
- automatic execution of the closing operations of the month;
- preparation of regulated reporting;
- generation of standard accounting reports with a wide range of customization options and a mechanism for decoding indicators.
- Accounting for fixed assets and intangible assets;
- Simplified taxation system;
- Accounting for settlements with counterparties;
- Accounting for indirect costs;
- VAT accounting;
- Payroll, personnel and personalized accounting;
- Tax accounting for income tax;
- Accounting for activities subject to UTII;
- Accounting for income and expenses of individual entrepreneurs - payers of personal income tax;
- Final operations of the month;
- Accounting for banking and cash transactions (block “cash”);
- Loading classifiers and exchange rates;
- Control and elimination of erroneous situations;
- Administration (managing access to credentials);
- Work with distributed information bases;
- Use of commercial equipment.
- the ability to customize analytical accounting "for yourself", according to the elements of data tables (organizations, divisions, material assets, fixed assets, etc.),
- parallel accounting for several charts of accounts, which allows you to separate accounting in national and international standards, as well as to separate tax accounting from accounting;
- electronic format financial statements– this format fully complies with by-laws and accounting standards, and all changes in legislation related to accounting are promptly introduced into system updates;
- automation of accounting for fixed assets, which includes: accounting for complex objects, depreciation calculation, forecast of depreciation amounts, etc.;
- the possibility of making electronic payments through the system.
- Compact is a single-user edition of Turbo9, in which you can fully manage small bookkeeping.
- Standard - multi-user version, designed to work up to 10 - 15 jobs.
- The Max edition is focused on large enterprises, and the number of entries in it is up to 10 million.
- Max64 - The 64-bit version of the Max edition has no restrictions on the number of places and the number of transactions.
- cash flow accounting;
- accrual and payment of salaries, calculation of personal income tax and insurance premiums and personalized accounting;
- accounting of fixed assets and intangible assets;
- accounting of inventory items and services;
- VAT accounting;
- accounting of settlements with counterparties and accountable persons;
- financial statements with the possibility of submitting them electronically.
- Automation of all areas of accounting.
- Maintaining synthetic and analytical accounting in relation to the needs of the enterprise.
- Customizability: the ability to change and supplement the chart of accounts, posting system, reporting forms.
- Possibility of automatic printing of primary (output) documents.
- Use of directories (“Currencies, “Employees”, “Contracts”, etc.) intended for analytical accounting on accounts. As well as entering various information when issuing primary documents on a computer.
- Automatic and manual entry of accounting transactions.
- Multi-level analytical accounting, for any account you can keep analytical accounting in the required sections.
- The use of journals of operations, transactions and documents for the convenience of viewing the individual positions recorded in this journal.
- Ability to analyze accounts, sub-accounts, positions of analytical accounting (subconto).
- Visual presentation of data in the form of graphs and histograms.
- Possibilities of accounting in various monetary natural meters. are used as money meters. National currency and an arbitrary set of foreign currencies.
- Reliable protection of accounting information from unauthorized access.
- Using the built-in "programming language" to generate free-form reports.
- Accounting for multiple businesses.
- Accounting for multiple current accounts
- Turnover balance sheet and reconciliation acts
- Accounting for fixed assets
- Tracking payments and shipments
- Import bank statement
- Export of payment orders
- Payment of USN tax
- Payment of insurance premiums
- Maintaining an accounting policy
- linked question-answer system
- auto-completion of unified and non-standard forms of documents with examples and tips
- an up-to-date database of legal documents with the ability to track changes
- formation and submission of electronic reporting
- professional expert advice
- Use of different taxation systems
- bookkeeping, warehouse accounting, trade, production and personnel records
- Electronic document management with counterparties, banks and within the enterprise
- Electronic reporting to the Federal Tax Service, PFR, FSS, Rosstat, RAR
Accounting system. Law "On Accounting". Subject and main objects of accounting. Accounting methods. Regulatory regulation accounting. Basic rules of accounting.
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The concept of economic accounting, its varieties, features. Accounting functions. Its main rules (principles) and tasks, their essence and significance. Subject and method of accounting. Methodical methods and rules of accounting.
Accounting information system (bis) is a system in which the accounting information process is automated through the use of special data processing methods using complexes technical means in order to obtain the information necessary for specialists to perform the functions of managerial and financial accounting.
The accounting information system as an integral part of the corporate system of the enterprise contains 3 main components: information, means, methods and methods of processing information and personnel.
LSI includes a functional and supporting part.
Functional - accounting tasks;
providing - achievement of the goals set by the functional part.
Users of accounting information: external and internal.
Properties of accounting information:
1. Reliability.
2. Significance.
3. Unambiguity of perception by those who prepare the information and those who use it.
4. Comparability.
5. Completeness.
6. Large volumes
7. Multiple repetition of cycles of obtaining and processing information;
8. Long-term storage of information results.
The peculiarity of the computer form of accounting.
on one's own
Life cycle of an accounting information system.
From the user's point of view, an encore goes through three main stages:
1. Selection or creation of an accounting information system;
2. Putting the accounting information system into operation.
3. Operation of the system in the reporting period.
1. Choice of accounting information system:
1) Selection from standard replicated programs;
relatively low cost;
many people know the program.
a complex stage of setting up the system for the needs of a particular user.
2) Creation of an individual program;
It's the other way around, yes.
High cost and few individuals know the program.
3) Acquisition of an accounting constructor (programs with customization tools)
1) Installing the system on a computer.
2) Internal audit, checking the correctness of accounting in the organization in order to confirm the correctness of the chosen accounting policy.
3) Initial system setup. - requires the following work:
Creation and filling of directories of conditionally permanent information;
Settings;
Entering balances for synthetic and analytical residues. All directories are divided into system and user. System ones are used by developers to maintain the functioning of the system as a whole. These are, for example, directories with information about the system database, user groups, etc. Most importantly, unlike user directories, elements cannot be deleted or changed, and directories are user-defined and are configured and modified by an accountant for their work.
This is a directory of constants, a chart of accounts, directories of business units, company employees, counterparties, and so on.
By intended purpose and the functions performed, reference books of analytical accounting objects, which is one of the parts of accounting objects, are divided into types:
1. Reference books of natural accounting objects (enterprise assets)
Handbooks of goods and materials; OS directories; NMA reference books; Reference books of the Central Bank
2. Reference books of accounting objects. (directories of third-party organizations of legal entities, FL, personnel directory)
3. Reference books of mutual settlements. (directories of contracts, batches of deliveries, and so on)
4. References structural divisions
5. Other (directories of cost items, currencies, units of measure, etc.)
Depending on the processing procedures:
1. Directories, for each position of which the balances are kept in value, and maybe in quantitative terms.
2. Directories, the positions of which are not involved in the calculation of account balances and turnovers, but allow you to quickly search and group data. (types of documents, transactions, etc.)
3. Directories, the positions of which contain information and textual information (addresses, content of business transactions, etc.)
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automated workplace accountant.
Conceptual model of data processing in AIS-BU.
Computer form of accounting
Approaches to the classification of AIS-BU.
Expanded classification of AIS-BU.
Integral classification AIS-BU
Literature:
Automated information systems in the economy: textbook / ed. prof. G.A.Titorenko - M: UNITI-DANA, 2007 - 349 p.
automated Information Technology in Economics: Textbook / ed. prof. G.A. Titorenko - M: UNITI, 2003.
Ilyina O.P. "Information technologies of accounting" - St. Petersburg: Peter, 2002.
Information systems and technologies in economics and management.: textbook / ed. prof. Trofimova V.V. - 2nd ed. revised and additional - M.: Higher education 2007. - 480 p.
1C: Accounting 8. Educational version. (Tutorial for the software product "1C: Accounting 8").
The use of personal computers to automate accounting is an important part of the information support system for all enterprise activities.
1. Automated workplace of an accountant
The central link of the automated accounting information system (AIS-BU) is the automated workstations (AWS) of accounting workers and accounting workers of the lower divisions of the enterprise - the places of origin of primary information.
Automated workplace of an accountant (workstation of an accountant) is a workplace of an accountant equipped with a personal computer, software and a set of information resources for individual or collective use, which allow him to process data in order to obtain information that provides support for his decisions when performing professional functions.
Accounting, equipped with a set of workstations, becomes automated accounting. In it, a significant part of the routine work on processing information is performed by a computer. At the same time, an accountant can actively intervene in the process of solving data processing problems, independently generating information that allows making informed decisions. This technology reduces the flow of paper media, reduces the complexity of the work performed, increases the professional level of employees and the comfort of their working conditions.
Computers also make it possible to solve the problem of automating the documentation of business transactions based on the creation of an AWP for primary (operational) accounting - AWP SPU.
The accountant's workstation, in addition to a personal computer, includes four main components:
A set of programs for processing accounting information;
Training system (hypertext user documentation system; integrated hint system; system of bookmarks, pointers and references; system of examples, error control and detection system);
Service tools for setting up workstations (calculation algorithms, accounting and technological parameters, devices - printer, modem, scanner, screen forms ergonomics, etc.) and operating workstations (classifiers, reporting forms generator, database administrator, communication channels, copying and safety of data, monitoring - control over the work of specific users, clock, calculator);
Methodical and legal support of AWP. In addition, the workstation is completed with documentation and methodological materials on the application of programs, as well as regulations for the performance of work on information processing. The specific saturation of each of the components is determined by the tasks that are solved at a given place.
AWPs in accounting can function autonomously or as part of a computer network. In the autonomous mode of operation, workstations are created to solve individual functional tasks and cannot quickly use the entire information base of an economic object, and the exchange of information between different workstations is carried out using machine media. Work on the basis of computer networks allows you to organize the exchange of data between workstations via communication channels, combine the information space of the control object and organize access to it for any employee within his authority. Each workstation is considered as an independent subsystem, and together they form a single whole.
The organizational structure of the accounting department predetermines the nomenclature (number) of the workstation, and the decomposition of goals and functions, as well as the distribution of responsibilities between the employees of the accounting department, determine the functional content (functional orientation) of specific workstations - the composition of the tasks that will be solved at a particular workplace. The specifics of the functions performed by each of these employees require different information and software resources. The distribution of work also depends on the technical base, as well as on the level of computer training of accounting specialists.
As a rule, workstations in accounting are organized in accordance with the traditional distribution of work by sections of accounting: fixed assets, material assets, wages, release and sale of finished products, costs, consolidated accounting, etc. Depending on the amount of work and the total number of computers at one workplace, tasks of several accounting sections can be solved. Another option is also possible, when one accounting section will be distributed among several jobs. For example, payroll calculations can be distributed over several workplaces, each of which processes data from one department (workshop, branch).
In modern conditions, the accountant is the central figure of the management personnel, he is the chief consultant of the director of the company, an analyst, and a financier. To perform functions and, above all, to create accounting as a means of control and regulation, the use of a computer, as well as modern means of communication and communications, is vital.
At the same time, the organization and development of automated accounting systems focused on new information technologies is associated with a number of methodological, organizational and technological problems. An enterprise that decides to automate accounting can go one of the following ways: do this work on its own; invite specialists to produce programs from a third-party organization or buy a ready-made software product.
The prerequisites for accounting automation are:
Market of accounting programs in Russia
The beginning of accounting automation falls on the late 80s and early 90s of the 20th century. Accounting was carried out using spreadsheets: Excel, SuperCalc and Quattro.
The first specialized accounting automation products in Russia were 1C (1991), Turbo-Accountant (1991), Info-Accountant (1992),
To date, the number of companies developing automated systems for accounting, a huge number: "1C" (a series of programs "1C: Accounting"), "Galaktika-ERP" (Galaktika Corporation), "DIC" ("Turbo9 Accounting"), "BEST" ("BEST-5 ") , "Info - Accountant" ("Info - Accountant 10") and many others. But, despite such a variety, there are no more than a dozen well-known of them.
The most common accounting automation system in Russia and the CIS countries is a series of programs "1C", which allows you to automate the maintenance of all sections of accounting.
The 1C system provides accounting in various areas: wholesale and retail, production, construction, etc.
The system allows you to:
The 1C:Accounting system allows interaction with other configurations such as 1C:Salary and HR 8 and 1C:Trade Management 8 through the data exchange mechanism.
BEST
Automationsmall and medium enterprises
Automation is provided within the framework of the integrated system "BEST-5 - Information System for Enterprise Management", developed by the company "BEST". The system provides advanced and flexible means of recording facts economic activity in the operational mode - with their simultaneous reflection in accounting, tax and management accounting. Most of the business processes of the enterprise are automated and their adequate presentation in the form of a set of interrelated documents is ensured. There are opportunities for direct recording of data in each individual type of accounting. In addition to the standard charts of accounts supplied with the system, you can create and customize your own charts of accounts.
Automation of small enterprises and individual entrepreneurs
The BEST company offers a solution for automating small businesses and individual entrepreneurs working in the field of trade and providing services BEST-5. My business." The system provides accounting and tax accounting simplified or common system taxation, including UTII, from the formation and printing of primary documents to the preparation of enterprise reporting. The program automates the process of posting operational accounting data to accounting and tax accounts (document - postings) with an entry in the book of business transactions. It also receives information about the movement of property, the calculation and issuance of wages, and other financial transactions.
Sail
The PARUS-Enterprise 7 system of the Parus company is designed for small and medium-sized self-supporting enterprises of various industries. The system allows you to automate accounting, basic trading processes and warehouse accounting, payroll and personnel records. It can be used both on one and on several (within 15-20) computers connected to a local network. The system is built on a modular principle and, in particular, includes the "Accounting" module. The users of the system are the General Prosecutor's Office of the Russian Federation, the Ministry of Health of the Russian Federation, the Ministry of Education and Science of the Russian Federation, NTV-Plus, Channel One, Ekho Moskvy, AlfaStrakhovanie, etc.
Info Accountant
Info-Accountant 10 "Accounting and tax accounting" of the company "Info-Accountant". The program is written using the latest developments in the field of accounting programs. The program is designed to automate accounting and tax accounting, while the program automatically generates all reporting documents developed in strict accordance with the requirements of the Federal Tax Service. The cost of the program is 8800 rubles. for one job. The network version for 50 jobs costs 110,000 rubles. (88,000 rubles at a reduced price)
System Capabilities:
Galaxy
Accounting automation is provided within the Galaktika ERP system. Accounting automation is performed by the accounting module.
The Galaktika ERP system provides:
Turbo9 Accounting
The Turbo9 Accounting program of the DIC (Dolgoprudnensky Research Center) provides the ability to conduct automated accounting for small, medium and large businesses.
The program works in 4 editions:
Automation of accounting areas in the Turbo9 Accounting program provides:
The cost of 1 workplace of the Compact edition is 5,700 rubles, Standard - 12,000 rubles, Max - 23,000 rubles, Max 64 - 38,000 rubles.
All modern accounting programs are based on electronic document management and provide:
Note that small companies should pay attention to free versions of accounting programs. An example is the Info-Accountant 10.2 program, which includes the blocks: Accounting and reporting, Salary and personnel, Warehouse, works and services. The limitation of the free version of the Info-Accountant 10.2 program is the ability to simultaneously process up to 1000 business transactions. Each transaction can have an almost unlimited number of transactions. That's enough for a little bookkeeping.
Modern trends in the development of accounting systems
Modern trends in accounting automation include the possibility of accounting via the Internet (Internet accounting, online accounting, electronic accounting, mobile accounting).
The main advantage of working in Internet accounting is accounting without installing software on a computer (mobile device). Work can be carried out from any device (computer, tablet, smartphone, etc.) connected to the network. Data transfer security is ensured using the https protocol, which supports data encryption, as well as an authorization system (password protection). Possible risks from hardware and software failures, unauthorized access are assumed by the company providing the services. It should be noted that such risks are minimal for large developers.
Internet accounting 1C. Work in the 1C program is possible in the thin client and web client modes. A thin client, unlike a web client, requires prior installation on the user's computer. However, the thin client provides full functionality, the web client does not support some of the platform's features, but allows you to keep accounts without being tied to the workplace.
BuchsoftOnline. The online module "Accounting" of this service provides automation of accounting and tax accounting for organizations and individual entrepreneurs. Maintaining a bank, cash desk, purchases, sales. Automatic formation of postings and automatic filling of the book of income and expenses. Based on the entered credentials, it is possible to automatically generate all the reporting required by law. The cost of connecting to the "Accounting" module is 2900 rubles.
Circuit.Accounting. Simple accounting for companies on the simplified tax system, UTII and LLC on OSNO. Accounting entries are automatically created based on the primary documents that you post. All features of the service comply with the law.
Capabilities Circuit.Accountants:
My business. The online service "My business is" has everything you need to work with accounting: reference, accounting systems, sending reports via the Internet and expert advice. The program helps to manage Accounting, calculate taxes (contributions) and pay them on time, as well as submit electronic reporting.
All the possibilities of modern accounting in one service:
AUBI Center. AUBI Internet accounting allows enterprises and individual entrepreneurs to keep accounting records and submit reports via the Internet under any taxation system.
Service features :
The cost of the "Standard" tariff is 1600 rubles. The tariff provides unlimited operating time (24 hours a day) and is intended for those who work intensively in AUBI
In any online accounting, access is provided through a browser using a login and password. Information security is ensured by the use of an electronic signature. Forms of documents are updated automatically - this is provided by the company providing the online service. Services can be accessed from anywhere in the world at any time. Technical and software risks are assumed by the developer company. Also, these companies should provide advice and technical support in real time.
http://v8.1c.ru/
http://www.bestnet.ru/programs/best-5/
http://www.parus.com/solutions/middle/products/parus7
http://www.ib.ru/page/178
http://www.galaktika.ru/erp/buxgalterskij-i-nalogovyj-uchet.html
http://www.dic.ru/autobuh
http://www.ib.ru/promo/170
http://www.buhsoft.ru/?title=online/index.php
http://www.moedelo.org/
http://www.aubi.biz/services/online-accounting/
