Information systems and technologies of accounting...

Information systems and accounting technologies

Information systems and accounting technologies, applied software products for automation of accounting have passed a long way of development. This is connected with the appearance of a new class of computers - personal computers, and with cardinal changes in the legislative base of accounting. The market of accounting software for personal computers began to form in the late 80's. XX century. This is the most representative class of applied software functional purpose. There are several thousand firms that develop and distribute (sell) new accounting software products, consulting services for the design of computer accounting systems. The most famous are the following United States companies: 1C, INTELLECT-SERVICE, SAIL AND GALAXY.

The choice of accounting automation software is influenced by a number of factors: the methodology of accounting, the accounting policy of the organization, the forms of accounting registers, algorithms and methods for calculating depreciation for fixed assets and amortization of intangible assets, accounting for inventories, estimates of inventories, work in progress and etc., the requirements of international accounting standards, etc. Very important flexibility and adaptability of typical programs due to the settings, modification of the reference books analyte Cesky accounting standard transactions and accounting entries patterns; forms of primary records and reports.

As a rule, information accounting systems are focused on network technologies, software complexes have a modular architecture of construction. They provide the adjustment of the working chart of accounts, the creation of reference books for analytical accounting, the preparation of primary accounting documents electronically using screen forms for input and editing, the use of accounting entry templates, the automatic formation of registers of primary credentials.

In most computer accounting programs, the database supports three accounting registers: Provisions & quot ;; Operations & quot ;; Docs (Figure 16.4).

Communication of accounting registers

Fig. 16.4. Relationship of accounting registers

Accounts Provisions is chronological, easily transformed into a systematic, registers of operations and documents - chronological and systematic at the same time. Intelligence accounting is concentrated in the typical transactions with which the template accounting entries are linked. In the templates, the corresponding synthetic accounts are defined, the choice of analytical accounts from the directories is provided, the algorithm for calculating the amount of the transaction, taking into account the amount of the transaction and other parameters, is specified.

The presence of standard operations significantly reduces labor costs for the formation of accounting entries, simplifies their editing (the posting of one operation is treated as a single unit - either all, or no posting is stored in the database). Accounts & Activities has the following minimum set of requisites. Date and time of registration, Transaction code (unique key), Typical transaction code, Transaction content, Base document code, Currency code 1, Transaction amount 1, Currency code 2, Transaction amount, etc.

Each transaction reflected in the account has a unique code, it is based on a typical operation, the amount of the transaction can be reflected in different currencies. Operations of the discount register Operations correspond to the accounting entries in the Provisions register, a relationship is established between the one-to-many operation code.

Accounts Provisions corresponds to the data structure of the Business transaction Books register; with additional expansion of analytics. Typical account structure & "Posting": Account chart type code, Base document code, Registration date, Registration time, Operation code, Comment, Synthetic account code, credit subaccount ; Synthetic account code, debit subaccount, Credit analysis account 1, Analytical account 1 debit ...., Analytical account n of the loan, Analytical account debit, Quantity, Quantity, Currency code 1, Amount of posting 1, Currency code 2, Amount of posting, etc.

Key accounting entry details - transaction code (unique for the Operations register), correspondence of synthetic and analytical accounts, type of the Chart of Accounts.

Accounting Documents is formed on the basis of primary documents for the preparation of which the standard forms of electronic documents are used. Typical documents correspond to a typical operation and a template for accounting entries. When initial documents are issued, records in the registers "Documents", "Operations" are automatically generated. and Provisions & quot ;. The minimum set of details of the register Documents : Code of the sample document, Document code, Registration date, Registration time, Currency code 1, Document amount 1, Currency code 2, Amount on the document 2, etc.

The documenting of the business transaction and the formation of accounting entries for recording in accounting is carried out almost simultaneously (but you can divide them in time: first prepare the document, and then "submit the document" for reflection in the accounting). Editing accounting entries or transactions directly, bypassing the editing of the prepared primary document is prohibited, editing the document content is done only by documenting the change.

Use of software methods to control the authenticity and completeness of input of primary credentials, to verify the correctness of correspondence of accounts using "correct accounting entries" provides an increase in the quality of accounting information. Automated aggregation and filtering of accounting transactions, transactions and documents for analysis, the ability to edit, copy databases, generate standard forms of external reporting in an automated way, import and export database data in various formats, etc. reduce the labor costs of accountants, improve the quality of decision-making.

In Table. 16.1 shows the correspondence of the type of information-technological architecture of the accounting information system to the scale of the enterprise.

Basic classes of software for creating accounting IS :

• information systems and technologies for local automation of accounting;

• information systems and technologies for integrated automation of accounting;

• corporate information systems of accounting.

Within each class of software products, there is a variety of information technology accounting.

Table 16.1

The relationship between enterprise scale and the type of information system

Information and technological architecture of accounting IS

Enterprise

Small

Avg

Large

Non-hosted Local Database Technology

Network technology Architecture file server Centralized database

Network technology Architecture "client-server Centralized database

Network technology Architecture "client-server Distributed database

thematic pictures

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