Automation of accounting in modern conditions. Introduction Theoretical Foundations of Accounting Automation

Currently, accounting at the overwhelming majority of enterprises is carried out using automated accounting tools. Among the most demanded automation tools accounting include the developments of the company 1C, built on the platforms "1C: Enterprise 7.7" and

"1C: Enterprise 8".

The basic discipline in the direction of training of a certified specialist 08080165 "Informatics-economist" is the discipline

"Accounting", the content of which is determined by an extract from the State Educational Standard of Higher Professional Education:

Extract from GOS VPO

This tutorial reveals didactic units,

allowing a more in-depth study of the first section of the discipline

"Accounting". Qualitative mastering of this section will allow you to further study the discipline as a whole.

The didactic units of this textbook are:

 primary supervision, documentation, accounting registers; methods of value measurement;

 basics of accounting (financial) reporting; organization of accounting; regulation accounting;

 main content and accounting procedure: cash,

accounts receivable; investments in fixed assets; fixed assets;

leased property; intangible assets; long-term and short-term financial investments; production stocks; current and long-term liabilities; finished products, works, services and their implementation; financial results and use of profits;

 cost accounting systems in connection with the peculiarities of technology and organization of production, costs; cost accounting systems by type of cost; international standards accounting.

This manual helps students to carry out laboratory work using a series of programs of the "1C: Enterprise 8" platform. Accounting

accounting in these programs is carried out in the configurations "1C: Accounting 8" and

"1C: Enterprise 8. Manufacturing Enterprise Management (UPP)". The first four labs can be performed in both environments. The fifth laboratory work involves the calculation wages containing

types of calculation with different rules for calculating the result and using the rules of displacement, which does not allow the configuration "1C: Accounting 8". That's why this work can be performed either in the 1C: Enterprise 8.

Salary and personnel management "with subsequent unloading accounting entries according to the results of the payroll calculation into the configuration

"1C: Accounting 8", or in the "UPP" configuration, in which you can

automatically generate transactions based on the results of payroll calculation in the accounting register of this configuration.

In the postings in the manual that describe business transactions,

often sub-accounts are not indicated (assign sub-accounts yourself, using the chart of accounts).

The following abbreviations are used in the manual:

OS - fixed assets

Intangible assets - intangible assets

Inventories - commodity and material values

TMZ - inventory

R / s - current account

С / с - cost price

СМР - construction and installation works

FZP - payroll

SMU - construction and installation department

VAT - value added tax

FSS - social insurance fund

MHIF - compulsory health insurance fund

AUP - administrative and managerial staff

Personal income tax - income tax individuals(income tax)

Conclusion

Automation of accounting at the enterprise and preparation of financial statements in tax authorities in conditions transition economy Russia is one of the most important tasks. Currently, there is a wide selection of different accounting automation systems. You should not divide them into good and bad, strong weak. They are all good and find their opportunities practical use at enterprises of various sizes, profiles and activities. When automating accounting, it is important not just to transfer all paperwork to a computer. It is important that this will increase the efficiency of the accounting department and improve control over the financial and economic activities of the enterprise, which in turn will increase the efficiency of enterprise management, and, as a result, the efficiency of its work.

After analyzing CJSC "Trading House" CenterObuv ", it was found that the proceeds from sales, cost price, distribution costs, non-operating income, other income and expenses, the amount of income tax, average cost fixed assets, capital intensity, average cost working capital, the circulation time of working capital, the number of employees, their labor productivity, the wage fund and the wages of one employee increased, and the rest of the indicators in 2008 compared to 2007 decreased. On the whole, the enterprise is functioning normally, but in 2008 the income was noticeably lower than in 2007, and the expenses were higher. In order to increase the revenue of TsentrObuv Trading House CJSC, it is necessary to increase the number of workers at the enterprise and the labor productivity of each worker, sell as many goods as possible, and also try to reduce distribution costs.

In the first chapter - theoretical - based on the study of scientific and educational literature of domestic authors such as Braga V.V., Sokolova Ya.V., Brykova N.V. and many others, automated accounting systems, the specifics of accounting with their use, their advantages and disadvantages are considered; studied the concept, principles, features, elements, and the main stages of accounting automation.

The second chapter - practical - in it was given the organizational and economic characteristics of the enterprise CJSC "Trading House" TsentrObuv ". Then the table of the main indicators of the enterprise's activity for 2 years was calculated. Based on the work done, appropriate conclusions were drawn. This chapter also contains information on how to fill in incoming, outgoing cash orders, a cash book and an advance report in the 1C: Accounting program.

The third chapter reveals the relationship of two sciences: accounting and computer science and their organic interaction.

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1.1. Theoretical foundations of accounting automation

Depending on the peculiarities of accounting at the enterprise, databases may have a different structure, but in mandatory must correspond to the structure of the adopted chart of accounts, which sets the basic parameters for setting up the system for a specific accounting activity. System modules that provide calculations, summation of totals and interest accrual should use the calculation standards that are currently adopted.

System reliability in computer plan means its protection from accidental failures and in some cases from deliberate damage to data. As you know, modern personal computers are quite open, therefore it is impossible to reliably guarantee protection purely on physical level... It is important that after a crash the corrupted database can be easily recovered and the system can be restored as soon as possible.

It is equally important that the accounting software developer has significant experience and a solid reputation. When choosing a system, one should take into account the fact that in the future, the seller will have to repeatedly contact both for advice or consultation, and for replacing an outdated version with a new one.

The method of processing business transactions in accounting has a significant impact on organizational structure firms, as well as procedures and methods of internal control. Computer technology has a number of features that should be considered when evaluating control conditions and procedures. Below are the differences between computerized and non-automated data processing.

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) result in incorrect processing of all identical operations under the same conditions.

A computer system can implement a variety of internal control procedures, which are performed by different specialists in manual systems. This situation leaves technicians with access to the computer the ability to interfere with other functions. As a result, computer systems may require the introduction of additional measures to maintain control at the required level, which in manual systems is achieved by simple separation of 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 an interactive mode.

Compared to manual accounting systems, computer systems are more open to unauthorized access, including by those in control. They are also open to subtly altering 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 detecting errors and inaccuracies. Errors made when developing or adjusting application programs can go unnoticed for a long period.

Potential for increased administration oversight. Computer systems put in the hands of the administration a wide range of analytical tools to evaluate and control the activities of the firm. The availability of additional tools ensures the strengthening of the internal control system as a whole and, thus, the reduction of the risk of its inefficiency. In addition, some application programs accumulate statistical information about the operation of the computer, which can be used to monitor the processing of accounting transactions.

Initiating the execution of operations on the computer. A computer system can perform some operations automatically, and their authorization is not necessarily documented, as is done in manual accounting systems, since the very fact that such a system is put into operation by the administration implies the presence of appropriate sanctions in an implicit form. Elements of a computer system

1. Hardware. These include: the hardware and devices that make up the computer, in particular the central processor, hard disk, CD-ROM reader, printers, network cards, etc.

2. Software.

a) System programs. These programs that perform common functions usually include operating systems, database management systems (DBMS), and service programs. System programs are usually developed by hardware vendors or software firms and modified to suit individual requirements.

b) Application (user) programs are sets of machine instructions for processing data, which the organization-user develops independently or purchases from an external supplier.

3. Documentation - a description of the system and control structure in relation to input, processing and output of data, message processing, logical and other commands.

4. Personnel - the employees who manage the system, design it and supply it with programs, operate and control the data processing system.

5. Data - information about business transactions and other necessary information, which is entered, stored and processed in the system.

6. Control Procedures — Procedures to ensure that transactions are properly recorded, and errors are prevented or recorded.

Accounting should ensure the identity of synthetic and analytical accounting data.

There are two accounting models - analytical and synthetic... Synthetic accounting provides a generalized description of accounting objects. Analytical accounting discloses and details the content of information on the composition and movement of economic assets of the enterprise, sources and business processes in generalized form and in monetary terms. For this, analytical and synthetic accounts are used, respectively. Accounting on analytical accounts is carried out both in monetary and in physical terms (accounts of commodity material values). There is a relationship between synthetic and analytical accounts.

Accounting registers - books, cards, magazines or separate sheets, machine-grammes obtained using a computer equipment, magnetic tapes, disks, floppy disks and other machine media intended for systematization and accumulation of information contained in primary documents accepted for accounting, for reflection on accounting accounts and in accounting statements.

When maintaining accounting registers on computer media, it should be possible to display them on paper media information.

The form of accounting is the procedure for combining different types of accounting registers, techniques for processing credentials, the sequence and method of producing credentials.

The form of accounting is determined by the number and external form of registers of chronological and systematic, as well as synthetic and analytical accounting, the structure of registers, the sequence and methods of recording in them. The use of one or another form of accounting depends on the level of automation and centralization of accounting, the size of the enterprise, the qualifications of employees, the availability of computer technology and office equipment, etc. Currently, there are the following forms of accounting: memorial order (its type is the Journal-Main); journal-order; automated.

Information on the movement of funds, material assets and obligations of debtors / creditors is accumulated in business journal... Each fact of the economic life of the enterprise is reflected in the corresponding document. Therefore, the process of filling out the business transactions journal is reduced to transferring data from this document to the journal. Let's call this process the processing of the document in the log book. Since such processing automatically leads to the reflection of document data on accounting accounts and in financial statements, within the framework of the System of the concept working off in the journal of accounting of business transactions and working off in accounting actually match.

Regardless of the method of accounting, it is based on documentation, where documents serve as primary carriers of accounting information (completed business transactions). The grouping, generalization and accumulation of daily operations is carried out in accounting registers recommended by the Ministry of Finance. Russian Federation or developed by ministries and departments in compliance with general methodological principles. Registers by appearance subdivided into cards, free sheets and books, according to content - into analytical, synthetic and combined registers, that is, combining these two types of accounting.

The memorial order system is currently of limited use. When using this form of accounting, each consolidated primary accounting document(for example, a payroll statement) is accompanied by a separate statement - a memorial warrant, which indicates the correspondence of accounts. Memorial orders are recorded in the register, on the basis of which the General Ledger is subsequently filled out. According to the General Ledger, a turnover sheet for synthetic accounts is compiled. Its totals are used to compile the balance sheet. Analytical accounting is carried out on cards according to the data of primary documents. A variation of the memorial order form of accounting is the "Magazine-Glavnaya". It is used in small businesses. Analytical accounting is kept in books. The synthetic accounting register is the "Magazine-Main", in which, on a separate spread of the sheet, in chronological order for each memorial order, the total amount is given, broken down by debit and credit of the corresponding accounts. The content of the "Journal-Main" form allows you to exclude the compilation of a turnover sheet for synthetic accounts.

When using the journal-order form of accounting, the input information from the primary accounting documents is grouped in a cumulative sheet and, after calculating the totals, is transferred to the corresponding order journals, where all information on synthetic accounts is formed. The information contained in the General Ledger is used to compile the balance sheet and other forms of reporting.

The use of computer technology made it possible to automate the accounting process. This resulted in the creation of a fundamentally new automated form of accounting. The unity of the information base and the complete automated technological process are ensured through a single input of information. Accounting is carried out, as a rule, by filling out the journal of business transactions. However, accounting entries can also be reflected in this journal after the input or generation of primary documents. In any case, information on a single business transaction is entered only once and then processed by a computer. Based on the entered data, you can easily and quickly generate output forms ( balance sheet, turnover sheet, various non-standard reports, etc.).

Information on business transactions performed by the company for certain period time, from the accounting registers is transferred in a grouped form to the financial statements.

1.2. Characteristics of the most common computerized accounting systems

Program "1C: Accounting"- a universal accounting program, which is the most widespread (according to the Financial Gazette, the Soft-Market newspaper, etc.) accounting program in Russia. "1C: Accounting" can be customized by the accountant himself to the specifics of accounting in his company, to any changes in legislation and reporting forms. Once having mastered the universal capabilities of the program, the accountant will be able to automate various sections of accounting: cash desk, bank, materials, goods, fixed assets, settlements with organizations, salary, etc. "1C: Accounting" is successfully used in small businesses, in trade, in budgetary organizations, in the joint venture, in factories, etc.

The basic package includes one or two floppy disks, a user manual and a registration form. To install and operate the program, the computer must have: operating system Windows; Intel-80386DX processor or higher; RAM not less than 4 MB; hard disk (about 4 MB used); floppy disk drive; a printer; display

To prevent the possibility of illegal replication, "1C: Accounting" is provided to users in a copy-protected form (key diskette, hardware key, etc.)

The main features of "1C: Accounting": synthetic and analytical accounting in relation to the needs of the enterprise; the ability to maintain quantitative and many currency accounting; getting all required reporting and various documents on synthetic and analytical accounting; full customization: the ability to change and supplement the chart of accounts, posting system, analytical accounting settings, primary document forms, reporting forms; the ability to automatically print output primary documents.

The initial data for the program are the postings entered in the business journal. All postings that reflect the economic activity of the enterprise should be entered into the program. The program is designed to store a large number of transactions - tens and hundreds of thousands, but among them you can always find the ones you need by date, debit and credit accounts, amount or content. In addition, you can limit the "visibility" of transactions for a year, six months, a quarter, etc.

The program allows you to enter transactions in the following ways:

When manually entering transactions in the journal, the date, correspondence of accounts, the amount and content of the operation are indicated. If analytical accounting is carried out on the specified accounts, then the program will require you to enter the characteristics of analytical accounting (subconto). If the posting accounts are quantitative and / or currency accounting, then the program will require you to enter the quantity and / or amount in currency

The use of standard operations will automate the entry of standard or frequently used operations. When you enter a typical transaction, one or more transactions are created, and the amounts of these transactions can be calculated automatically. For example, you can capitalize materials and immediately write off VAT on them, calculate the salary and immediately determine the deductions in Pension Fund and other funds, etc. Using typical operations, you can also close accounts, calculate profit.

Using the "Documents and Settlements" mode, you can enter data about a certain document (payment order, invoice, etc.) or settlement (profit, taxes, currency revaluation, etc.) in the journal of transactions and related transactions that are automatically calculated according to the given formulas. You can set the automatic clearing of document or settlement transactions. This feature is very convenient for such operations as currency revaluation, calculation of profits and taxes, etc.

The program allows you to automatically generate and print output documents when entering transactions. Once you enter the transaction details (quantity, amount, date, etc.), you can immediately receive both transactions in the transaction journal and the output (primary) document ( payment order, invoice, invoice, expense or credit slip).

Based on the entered postings, reporting and various auxiliary documents are generated: balance sheet; chess; account analysis; account turnover; journal - order and statement of account; collective transactions; analysis of the account by dates; report on the journal of operations; account card

Documents can contain information for a month, quarter, year, or any other period of time.

In addition to the operation log, the program supports several lists reference information(reference books): chart of accounts; list of types of objects for analytical accounting; lists of objects for analytical accounting (subconto); constants, etc.

The program has a mode for generating arbitrary reports, which allows for some accounting language describe the form and content of the report, including balances and turnovers by accounts and by objects of analytical accounting. With the help of this mode, reports submitted to the tax authorities are implemented, in addition, this mode is used to create internal reports for analysis financial activities organizations in any form.

The full capabilities of the "1C: Accounting" program are revealed when conducting analytical accounting. In this case, the program will allow you to track settlements with specific buyers and suppliers, take into account the availability and movement of goods and fixed assets, and fulfillment of contracts. Payroll and with accountable persons, etc.

In addition, the program has functions for saving a backup copy of information and a mode for saving text documents in the archive.

Together with the product, a wide range of primary document forms to be filled in is offered, but if the user is not satisfied with any document, he can change its printed form and the filling algorithm. Using the internal macro language, you can describe almost any document. The algorithms for currency revaluation and depreciation, implemented in the basic set, require the user to strictly adhere to the rules for reflecting information on accounts. The system generates all reports submitted to tax authorities. For this, a report generator is used, in which, using the internal macro language, their own reporting documents are created. To expand the functional content of SABU, you can develop your own algorithms for the revaluation of foreign exchange liabilities and assets, depending on the current legislation, depreciation on intangible assets, and the formation of accounting registers.

In addition to the described product, there are the following automated systems: "AUBI", SuperManager, INFO-Accountant, FOLIO, Infin - Accounting, BOSS, etc.

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

"AUBI" "can be successfully used to automate the accounting of enterprises of various kinds of activity. The software package is of equal interest both for trade (commercial) structures and for manufacturing enterprises... The flexible system of the program allows you to customize "AUBI" to the needs of a particular user. At the same time, the accountant of each enterprise, based on their own needs, has the ability to form 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 activity of the enterprise "AUBI" allows you to keep records of the following elements of accounting production: accounting of materials (warehouse); accounting of low-value and high-wearing materials (MBP) in the warehouse and in operation; fixed assets; accounting of cash transactions - formation of incoming and outgoing cash orders, maintaining a cash book; accounting of banking operations - payment orders, claims and registers; accounting of accounts; keeping a log of business transactions; maintenance of the general ledger; formation of chess and turnover lists; formation of various sheets of analytical accounting ... and so on.

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

Synthetic accounting

As the business journal is kept, which contains all the transactions reflecting the activities of the enterprise, the user can receive the following for any period of time. reporting forms for synthetic accounting: consolidated turnover sheet; synthetic layout for each account; general ledger; chess list; balance.

Analytical accounting

Analytical accounting occupies a very important place in the accounting of a fairly large number of enterprises. In the general case, the complete configuration of "AUBI" is able to form, for any period of time, accounting records for: materials (account 10); IBP (account 12); fixed assets (account 01); depreciation of fixed assets (account 02); main, auxiliary production (account 20,23,25,26,29 ...); finished products, goods ... (account 40.41 ...); sales of products (account 46); suppliers and contractors (account 60); advances issued (account 61); buyers and customers (account 62); settlements with the budget / non-budget (account 68,69,19 ...); accountable persons (account 71); other settlements (account 76) ... etc.

If by the nature of the enterprise it is not of interest, you can simply not pay attention to 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.

Note that "AUBI" can be supplied in various configurations. At the request of the user, various elements of the program can be included or removed from the delivery set. These elements of the program may include various accounting (analytical) statements, Bank operations, cash desk and some others. It is quite obvious that the above described extensions of the functionality of "AUBI" are reflected in the cost of the software package. We add that the user decides for himself whether to be just a registered user and at the same time learn to work with the program on his own according to the technical documentation, or for an additional fee, take a training course on working with "AUBI" and use the powerful advisory support of the manufacturer's company or a trade audit company from which the program was purchased.

SuperManager - 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 computers IBM and Macintosh.

The accounting system allows you to operate the following operations: analytical and synthetic accounting; automatic accounting of exchange rate differences; casting credentials to any national currency; keeping order journals, general ledger and balance in any currency and summarized by equivalent; a flexible chart of accounts that takes into account all individual characteristics; shaping complex postings; consolidation of data from various organizations and branches.

INFO - Accountant. At any time, we are ready for you: balance with all applications; turnover sheet; main book; analytical statement of accounts; order magazines and statements to them, chess; various statements and references; analysis of financial activities with the construction of graphs and diagrams.

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

FOLIO - accounting of any number of companies on one computer with the ability to obtain a consolidated form of several companies; detailed financial analysis of the activities of organizations for which accounting is conducted; cash flow accounting in dynamics; financial balance for the manager and a profit and loss statement by month and year; analytical indicators; currency; the salary; warehouse; a system for predicting the optimal selling price of a consignment of goods; the ability to generate new reporting forms; built-in multilevel tables.

Infin - Accounting– well-thought-out structure of the program and design familiar to the accountant; full automation of accounting; up to five levels of analytical accounting; minimal changes in setting up the program for the specifics of your enterprise; accounting for several companies at one workplace; the ability to customize for any change in legislation; the possibility of double-entry bookkeeping; the ability to work with any currencies; password protection; retention of data for any number of years

ABACUS - ABACUS professional is a full range of accounting services.

Distinctive features of the complex - functional completeness and comprehensive solution of all accounting tasks, as well as: processing of transactions with detailed analytical information; accounting for production costs and calculating the cost of production with the formation of appropriate entries in the General Ledger; the elements financial analysis; automatic accrual of interest and deduction of taxes; multi-currency transactions reporting forms generator; system of hardware and software information protection; user-friendly interface

1.3. Other means of accounting automation

In addition to the software tools discussed above, on the Russian SABU market there are about two dozen replicated systems and more than 200 products developed for specific orders or counting for a small circulation and subsequent support by the manufacturer's specialists. The network software package for accounting RS-Balance of the R-Style Software Lab consists of the modules "Central Accounting", "Trading House", "Cashier", "Salary" and "Fixed Assets". The main thing here is the "Central Accounting" module, which receives information entered in other systems. Special attention deserves the software "Trading House", which combines accounting and information (managerial) functions. For accounting, statements and accounting registers are generated in any aspect. For managers, statements are compiled, which are necessary for managing the turnover and carrying out procurement activities. The movement of goods is tracked from the moment of preparation of the purchase contract to the stage of implementation. Pricing is made taking into account customs duties and other overhead costs, which makes it easier to correctly determine financial result from the sale of goods. DiasoftBALANCE system of Diasoft company, which is a universal software complex, allows to combine accounting automation with complex automation of a bank (based on DiasoftBANK software) or an insurance company (using DiasoftINSURANCE package). A powerful language for describing calculations is built into the SABU under consideration, which makes it possible for the user to independently determine the algorithms for processing primary information, for example, the rules for making calculations, algorithms for generating transactions based on their results, the rules for generating summary data. Through this language, you can access any data of the SABU, and then, using arithmetic and logical operations, as well as special language operators, form a new characteristic of the accounting object. The principle of work of SABU corporation "Parus" is simple and differs little from the principles laid down in other products of this category. Entering information into the system begins with the processing of primary documents. Payment orders, credit and debit cash orders and other payment documents are stored in special section to which direct access is allowed. Issue invoices and invoices are kept separate from each other. After entering the primary documents, it is possible to work out the documents in the accounting part. The use of various kinds of directories of organizations and material values ​​makes it easier to fill out the documents. 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", "Novy Atlant", "Cepheus", which have a certain share in the Russian market, but are not of interest for independent analysis. Thus, most of the third generation SABUs are, in their ideology, integrated products, functionality which go beyond the tasks of accounting automation. There is a clear connection between the automation of accounting and trade (SABU companies "1C", "IT", "Omega", R-Style Software Lab), banking ("Diasoft", "Infosoft", "Omega", R-Style Software Lab), insurance (Diasoft, Parus), hospitality (Omega).

Preparing for automation... A common misconception is that accounting automation begins with the purchase of a program and then "data entry into the program" occurs. In order for the transfer of accounting to a computer to be effective and give a result, it is necessary to start with preparation, which can be conditionally divided into five stages.

Stage I. Accounting optimization. Modern programs for the automation of accounting are very flexible systems, they allow you to customize literally everything to the needs of a particular enterprise, from a chart of accounts to reporting forms in tax office... The analysis of the accounting system available at the enterprise is carried out, namely:

1. Applied chart of accounts and use of specific accounts.

2. Applied analytics for various accounts.

3. Typical postings used to reflect business transactions.

4. Forms and content of primary documentation.

5. Forms of accounting registers.

The analysis is performed on the subject of what can be changed to improve the accounting.

Stage II. The choice of the scale of automation. The choice of the scale of automation means the extent to which the accounting department will be automated and in what order the accounting sections will be transferred to the computer. This problem is all the more urgent, the larger the automated organization.

For a large organization, taking into account its characteristics, you should decide:

1. Which sections to automate and which not.

2. In what order to automate sections.

There is another aspect when choosing the scale of automation. Information obtained from accounting is also required in other structural divisions of the enterprise. Well-automated accounting is able to provide any information, taking into account all specific requirements.

When accounting is carried out by a team of accountants, it is obvious that the accounting automation program will work in a network, where several accountants each work on their own computer. Therefore, it is important to distribute in advance which accountant will keep what, i.e. to carry out a clear distribution of functions, so that later, when setting up the program, everyone at their workplace has something with which they have to work.

Stage III. Formulation of the problem. When it is determined what will change in accounting, which sections in what order will be automated, it should be clearly defined what automated accounting will give at the output. At the output, accounting gives:

1. Primary documents.

2. Accounting registers for accounting.

3. Registers and information for the internal needs of the enterprise (see the previous stage).

4. Accounting statements and calculations of taxes and other payments.

The statement of the problem consists in the fact that a specific list of all documents and registers required at the enterprise, which should be issued by automated accounting, and the requirements for them, are recorded.

If you do not make a clear statement of the problem in advance, it may turn out that the program will be configured in such a way that the required registers and primary documents will not be obtained at all (for example, due to the lack of the necessary analytics on accounts, which is installed at the very beginning of automation).

Stage IV. Choice of software. Only when the accounting optimization is planned, the scale and order of automation is determined, and the task is completed, you can proceed to the choice of the program. Otherwise, it will turn out that the program bought in advance or on the basis of the “cheaper” principle simply does not have sufficient capabilities for effective enterprise automation and you will have to buy another program.

In order to find the best option for an enterprise among the many software products, their versions and manufacturers, the most important thing should be understood: just bad and simple good programs no, then there is no better program for all occasions. The software products that are now being sold and advertised in Russia are good products, they have proved this by the fact that many companies know, buy and use them for several years now. They differ from each other in that some of them are better suited for some enterprises (taking into account their size, types of activity and other factors), others for others, and still others for others. Thus, the task is to select the software product that is optimal for a particular enterprise.

Automation software small accounting relatively simpler to implement, however, they, as a rule, do not contain automatic functions that allow accounting for all the nuances. Such small programs include, for example, "Info-accountant", "1C", the "Skat" program produced by SKB "Kontur".

Programs for the automation of large-scale accounting are directly opposite in characteristics. They allow you to automatically conduct all possible accounting transactions, starting from the revaluation of fixed assets, ending with the accounting of the cost of objects capital construction however, such programs are much more complex and more laborious to implement. Such software is not one separate program, but a set of compatible modules, each of which corresponds to a particular section of accounting. Examples of such programs are Best, Parus, RS-balance, SKB Kontur and Bonus programs, Galaktika systems.

The vast majority of widely sold programs have DOS and Windows versions. We can definitely say that if the optimal suitable program has both versions, you should choose Windows, since it is a more modern operating system.

If several employees on several computers will work in automated accounting, then the computers must be connected to a network so that the transactions entered by all accountants fall into one general journal. All common programs now have network versions, which cost a little more than non-network ones. The work of the program for the automation of large-scale accounting is generally unthinkable in a non-network mode.

Stage V. Technical issues. Technical issues related to computers are not part of the accounting function, but they are nevertheless very important. By itself, the word "computer" does not say anything about a computer. What matters is the power (performance) of the computer, which depends on several of its variables, collectively referred to as "computer configuration".

2. IMPROVEMENT OF ACCOUNTING BY AUTOMATION BASED ON THE SOFTWARE PRODUCT "1C: ACCOUNTING"

2.1. Characteristics and functionality of "1C: Accounting 8.0"

"1C: Accounting 8" is a universal mass-use program for automating accounting and tax accounting, including the preparation of mandatory (regulated) reporting. it ready-made solution for keeping records in organizations carrying out any types of commercial activities: wholesale and retail trade, commission trade (including subcommission), provision of services, production, etc. In addition, with the help of "1C: Accounting 8" individual entrepreneurs can keep records using a simplified taxation system or general regime taxation.

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

The accounting methodology provides for the simultaneous registration of each record of a business transaction both for accounting accounts and for the necessary sections of analytical accounting, quantitative and currency accounting. Users can independently manage the accounting methodology within the setup accounting policies, create new sub-accounts and sections of analytical accounting.

"1C: Accounting 8" provides a solution to all tasks facing accounting service enterprises, if the accounting service is fully responsible for accounting at the enterprise, including, for example, the issuance of primary documents, sales accounting, 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 is left with methodological guidance and control over the settings of the infobase, which ensure the 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 with specialized configurations or other systems.

The subject area automated by "1C: Accounting 8" is illustrated by the following diagram.

"1C: Accounting 8" is a combination of the "1C: Enterprise 8" platform and the "Enterprise Accounting" configuration. In "1C: Accounting 8" there is the possibility of joint use with the applied solutions "Trade Management" and "Salary and Personnel Management", also created on the platform "1C: Enterprise 8".

2.2. Accounting "from the document" and typical operations

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

Lot-based accounting - accounting of goods, materials and finished products is implemented in accordance with PBU 5/01 "Accounting for inventories" and guidelines for its application. The following methods of valuing inventories at disposal are supported:

- on average cost;

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

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

Warehouse accounting - for warehouses, quantitative and total accounting and accounting by batches can be carried out. Warehouse accounting can be disabled if not needed.

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

In "1C: Accounting 8", the accounting of transactions of receipt and sale of goods and services, including wholesale, commission and retail trade, is automated.

All operations on wholesale and commission trade are accounted for in terms of contracts with buyers and suppliers. When goods are sold, invoices are issued for payment, invoices and invoices are drawn up. For imported goods, data on the country of origin and the number of the cargo customs declaration are taken into account.

For retail trade, technologies for working with both automated and non-automated retail outlets are supported.

Reflection of goods returns from the buyer and the supplier has been automated.

Records are kept of reusable reusable packaging as a special type of inventory.

Provides automatic reflection of trade transactions in accounting and tax accounting.

Accounting for cash transactions - automated accounting of the movement of cash and non-cash funds, including currency exchange transactions. Calculations with counterparties and accountable persons have been automated. Accounting for settlements with counterparties can be kept in rubles, conventional units and foreign currency.

Accounting for fixed assets and intangible assets - 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.

Production accounting - the calculation of the cost of goods and services produced by the main and auxiliary production has been automated.

Payroll - automated payroll to employees of the enterprise, mutual settlements with employees up to the payment of wages through the cashier, transfer of wages to the personal accounts of employees in the bank and depositing.

Accounting for the economic activities of several organizations in a single information base - "1C: Accounting 8.0" provides an opportunity for accounting and tax accounting of 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 interconnected: in the current work, you can use general lists of goods, counterparties (business partners), employees, own warehouses, etc., and generate mandatory reporting separately.

Due to the ability to record the activities of several organizations in a single information base, "1C: Accounting 8" can be used both in small organizations and in holdings with a complex organizational structure.

2.3. Advantages of "1C: Accounting 8" in comparison with "1C: Accounting 7.7"

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

Due to the introduction of a separate chart of accounts for tax accounting, the comparability of accounting and tax accounting data has been simplified, which is important to meet the requirements of PBU 18/02 "Calculations of income tax".

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

Implemented optional analytical accounting for storage locations: quantitative and quantitative-total.

Implemented the ability to account for goods in retail at sales prices.

"1C: Accounting 8" maintains accounting of organizations under the simplified taxation system, accounting for the activities of individual entrepreneurs using both the simplified taxation system and the general taxation regime. Thus, in terms of the breadth of the 1C: Accounting 8 functionality, it actually replaces several applied solutions of the 1C: Enterprise 7.7 system at once: 1C: Accounting 7.7, 1C: Accounting 7.7. Simplified taxation system "and" 1C: Entrepreneur 7.7 ".

V new version"1C: Accounting 8" expanded the ability to customize standard operations - a means of group input of frequently used accounting entries. This one is simple but effective tool automation can now be easily and quickly customized by the user.

The modern ergonomic interface "1C: Accounting 8" makes the service capabilities of "1C: Enterprise 8" available even for small organizations. the breadth of the 1C: Accounting 8 functionality surpasses several applied solutions of the 1C: Enterprise 7.7 system at once:

Unified directories of goods, contractors and cost items for all organizations. Mandatory reporting is formed separately by organization. Tax accounting on a separate chart of accounts.

In terms of composition and structure, the chart of accounts of tax accounting is close to accounting plan accounts. This makes it easier to learn and increases the transparency of tax accounting. General taxation system, STS, UTII in a single information base.

The income and expense book is generated automatically. Extended options for customizing typical operations You can independently create new types of typical operations. When you change a generic transaction, you can reform all the transactions that were previously entered based on it.

Modern user-friendly interface. "1CAccounting 8" is developed on modern technological platform"1C: Enterprise 8" with wide service capabilities. When you enter the first few letters of a product name, the program will automatically select it from the directory. If several names begin with the entered letters, the program will offer to select the desired product from the resulting list. Additionally: counterparties can be entered by TIN, banks - by BIK.

You can independently create new types of sub-accounts, add accounts and sub-accounts and use them in documents without programming. Inventory accounts and settlements with counterparties can be changed right in the document.

New possibilities for selecting data using comparison operations (equal, not equal, in a list, etc.). Setting up selection by subconto, by subconto details, grouping by subconto details. Service possibilities for self-customization of headers and footers of standard reports. Regulated reporting - all reporting forms in the list are divided into groups: financial statements, tax reporting, reporting to funds and others.

It is possible to reorganize the list for convenient work: "hide" unused reporting forms, arrange the forms in the right order, create your own grouping of reporting forms, for example, by the timing of the submission of reports.

Prepared regulated reports are saved in the infobase, which allows you to return to previously prepared reports at any time for viewing, printing, or for preparing corrective reports for previous reporting periods.

General reference book "Nomenclature" for goods, materials, finished products, which takes into account the peculiarities of keeping records of the activities of several organizations in one information base.

For different organizations, the same item of the nomenclature can be a product, or a commodity, or a material.

It is possible to keep records of warehouses in quantitative and quantitative-sum terms. Warehouse accounting can be completely disabled if it is not needed. Support for batch accounting, the ability to use the FIFO and LIFO methods.

Accounting for retail goods at sales prices using account 42 "Trade margin".

The trading margin is calculated automatically at the end of the month. In the event of a change in retail prices, the revaluation of goods is carried out using the document "Revaluation of goods in retail". Accounting of goods in automated and non-automated retail outlets... Record keeping of goods is possible both in terms of acquisition cost and sales value. Accounting for returnable reusable packaging: improper, which must later be returned to the supplier, and own, which is given to the buyer. The specifics of taxation of such transactions and settlements with suppliers and buyers have been taken into account. General directory of cost items for each infobase. The ability to analyze costs by item for all accounting accounts. Possibility of accounting for finished products using account 40 "Output of products (works, services)" and without using it (Dt 43 Kt 20). Using account 40 allows you to track deviations of the actual cost of finished goods from the planned one. Distribution indirect costs with an indication of its method of distribution for each department and each cost item. The accounting of the provision of services for the processing of customer-supplied raw materials and the transfer of materials for processing to the outside has been automated. The accounting of counter services rendered by production units has been automated.

Accounting for returnable waste - the amount of material costs for the release of finished products is reduced by the cost of returnable waste in tax and accounting.

Settlements with counterparties - settlements can be carried out not only under contracts, but also with details by individual documents... Automatic distribution of payments for advance and payment. Customizable analytical accounting for settlement accounts.

When registering receipts and sales documents, you can use both general prices for all counterparties, and individual prices for a specific contract.

Analysis of debts for each expense and receipt invoice, for each received or issued advance.

Tax accounting is carried out in parallel with accounting. According to tax accounting data, tax accounting registers are formed and a declaration is filled out. Automated complex calculations for income tax. Rationing of advertising costs. Rationing of entertainment expenses. Rationing of costs for voluntary insurance. Inclusion in the composition of expenses current period losses of previous years, etc.

Simplified the comparability of accounting and tax accounting data. The requirements of PBU 18/02 “Calculations of income tax” are being met. High level of automation of VAT accounting. Automatic determination of the amounts of charges and deductions. For purchased goods sold using a 0% VAT rate. When building in an economic way. In the performance of an organization's responsibilities tax agent and etc.

You can work with the data of one infobase in any convenient place: in the office, in a remote subdivision, at home. 1C: Accounting 8 is ready to work in a local network without additional configuration. Users of all departments and divisions of the organization can simultaneously work in one program. New controls and services. Indicator ratio check mode tax returns is designed to identify methodological and arithmetic errors made by the user when drawing up reports.

The mutual linking of data is controlled both between sections of the same reporting form and between different reporting forms. The user immediately sees which indicators have revealed discrepancies leading to errors in reporting.

Express check-up of accounting ensures data analysis for compliance with the accounting methodology and legislation laid down in the program, helps to identify errors in accounting, prompts possible reasons errors and gives recommendations on how to fix them. For example, the program controls the excess of the daily cash limit, the issuance of funds on account without providing advance reports for funds received earlier, errors in numbering cash documents etc.

New reports on month-end closing allow to increase the transparency of a number of final operations, in particular, the calculation of the cost price, etc.

In the process of completing the final operations, all intermediate calculations are saved, which can then be analyzed using special reports - with varying degrees of detail, in various sections. As a result, the user sees the connection of the data entered by him with the calculation results.

Tools for rapid development.

The "Startup Assistant" is designed to enter the basic information required to start working with the program. After consistently answering the questions of the "Start Assistant", you can immediately start entering the current documents.

The quick start guide "1C: Accounting 8" is a cross-cutting example from the beginning of accounting to the formation of financial statements and gives an idea of ​​the basic concepts of the program and methods of work, helps to develop useful skills. The "Function panel" is designed for quick access to information on key accounting sections: bank, cash desk, purchase, sale, production, etc.

It helps novice users to master the program faster, and advanced users to more efficiently perform daily tasks. The accounting sections of the function panel are presented in the form of workflows and contain a visual representation of the sequence of operations.

Extensive customization options that allow you to independently customize accounting methods without programming Developed on a new generation technological platform "1C: Enterprise 8"

For self-supporting organizations where one accountant works with the program

For individual entrepreneurs applying a general or simplified taxation system

BIBLIOGRAPHY.

METHODOLOGICAL BASIS OF AUTOMATION OF ACCOUNTING

TASK 1. AUTOMATED ACCOUNTING FORM

1.1. Accounting form concept

1.2. Automated accounting form

1.3. Distinctive principles for the creation and operation of an automated form of accounting

TASK 2. DESIGN AND CREATION OF THE DOCUMENT FORM

2.1. Document form

2.2. Description of the creation technology and the tools used

TASK 3. PROCESSING ACCOUNTING INFORMATION USING ELECTRONIC TABLE PROCESSOR EXCEL. CALCULATION OF SALARIES AND UST

3.1. Payroll and UST calculation table

3.2. Tables for calculating wages and UST with formulas in cells

3.3. Journal of accounting of business transactions for January 2004

BIBLIOGRAPHY

APPLICATION

Task 1. Automated form of accounting

1.1. Accounting form concept

The form of accounting is a set of accounting registers for reflecting business transactions in a certain sequence and grouping by appropriate methods of records. The main features that determine this or that form are: types of registers used, the relationship between them; sequence and methods of recording in them; the use of computer technology Accounting registers are used to reflect business transactions in accounting accounts. They are kept in various forms: books, journals, statements, cards, machine diagrams, etc. Synthetic accounting is kept in the so-called synthetic registers, and analytical accounting - in analytical registers. Records in registers are maintained both manually and using software. Records on synthetic accounts, as a rule, are kept in order journals and the General Ledger or their replacement machine-statements, and for analytical accounts - in books, machine-records-sheets or on cards. The most common in our country are memorial order, journal- order, simplified and automated forms of accounting.

1.2. Automated accounting form

The automated form of accounting is a form that provides for the use of electronic computers.

By using special programs the data of primary documents are grouped and summarized directly on the computer, as a result of which the user receives information equivalent in content to the registers of synthetic and analytical accounting. The use of electronic computers makes it possible to automate the process of measuring and registering business transactions.

Having arisen and developed on the basis of manual forms of accounting, the automated form of accounting is gradually becoming predominant and has a decisive impact on the development of the former.

Computers are relatively easy to operate, which allows them to equip workstations of accountants and, on their basis, create automated workstations (AWPs) for an accountant. The use of machine-oriented forms of accounting provides:

Mechanization and largely automation of the accounting process;

High accuracy of credentials; efficiency of accounting data;

Increasing the productivity of accounting workers, freeing them from performing simple technical functions and providing more opportunity to engage in the control and analysis of economic activities;

Linking all types of accounting and planning, since they use the same media.

1.3. Distinctive principles for the creation and operation of an automated form of accounting

The automated accounting form is based on following principles: method double entry; organization of program-sequential interconnection of accounting accounts in accordance with the codes of standard monthly recurring transactions; unbundling of accounting objects; provision of automatic input of various data of business transactions (initial information) from other software packages; processing of primary information, business transactions various programs taking into account the solution of problems depending on the requirements of users; differentiation of the volumes of accounting information by objects of management and ensuring its compatibility and interrelation.

The technological process of processing credentials in the automated form of accounting can be divided into several stages:

· Collection, registration and transfer of primary accounting information for automated processing;

· Formation of arrays of accounting data on a computer: input of classifiers of business transactions, opening balances and transactions for the reporting period on accounts;

· Processing and control of the entered information;

· Formation of the final results for the reporting period, preparation of the balance sheet and other forms of financial statements.

Undoubtedly, the advantages of the automated form of accounting are: speed of information processing; the ability to quickly obtain information in various aspects of analytics; efficiency of control, detection and correction of errors.

Full automation of all areas of accounting work allows you to exclude manual data processing, to overcome the time gap between the moment of the business transaction and the moment of its reflection in accounting.

Currently, dozens of programs have been developed to automate accounting at enterprises using personal computers. All programs offer a standard set of tools to facilitate and automate the work of an accountant. Most of the programs are universal and make it possible to automate accounting of any kind of complexity. The most popular automated accounting programs include: 1C: Accounting, Info-Accountant, Turbo-Accountant, Parus, etc.

The main source of information in accounting automation programs is the business transactions journal. Data is entered into the journal in the form of primary documents, postings or standard transactions, the list of which can be changed and supplemented. By processing this journal, the programs post transactions to accounts, determine turnovers and balances, draw up a turnover sheet, prepare a final balance sheet and other reports. The programs allow you to maintain various types of accounting: synthetic and analytical, total and quantitative, currency accounting, payroll and current taxes. The delivery set of programs includes a standard set of primary documents and reporting forms, as well as other documents that comply with current legislation. The programs have the ability to quickly adjust the chart of accounts, tax rates, add new reporting forms in accordance with any changes in legislation.

Specific accounting methods in the context of electronic processing of accounting information include setting mechanisms, service tools and programming tools. These elements of the method do not exist in isolation, but are tools to adapt traditional methods to use information resources modern enterprise through electronic computing technology. Without them, the organization of automated accounting is just as impossible as, in principle, it is impossible to organize accounting without double entry.

Adjustment to specific accounting features of a separate enterprise is the initial stage of work with any accounting system, on which the efficiency of its operation largely depends. As a rule, at first, only the main catalogs and directories are filled in, global work parameters are set, and then they are replenished and, if necessary, changed - already in the process. Each system has its own tools, modes and sequence of settings. However, the common thing is that thanks to its mechanism, other elements of the accounting method are linked, and this allows the user to start directly operating the system. In general, this mechanism itself can be considered as an independent element inherent only in the automated form of accounting.

Service tools implement auxiliary operations and functions, allowing the user to tune in to the most favorable mode of work with the program. This is facilitated, first of all, by the menu, which contains information about the actions that are available in the current mode, and allows you to select any of them, and the toolbar (in modern systems), which provides quick access to some commands using the mouse.

Another inalienable attribute is contextual help (in many modern systems it is implemented in the form of hypertext), which is present in all programs without exception and is designed to describe possible user actions and available functions at each step of working with the program. Another service tool, which is the simplest and most typical for all software products, is the built-in calculator, the implementation model of which is different for each package. The most sophisticated calculators allow not only performing arithmetic calculations, but also working with the macro language of the program.

Other most common service tools include a built-in calendar, automatic control of permissible (correct) correspondence of invoices.

Thus, the processing of accounting and analytical information in the conditions of using computer technology has its own characteristics and specifics, which should be reflected in the development of the methodology of the automated form of accounting. It seems that the modern approach to determining the form of accounting, and in particular the automated one, goes beyond the traditional concept of the form that has developed historically. The definition of the form should be supplemented with new elements, such as setting mechanisms, service tools and programming tools, which corresponds to the specifics of the organization of accounting in the context of electronic processing of accounting and analytical information.

Task 2. Design and creation of the document form

2.1. Document form

2.2. Description of the creation technology and the tools used

We create the form of the Act on the acceptance and transfer of inventory items for storage using tables. To do this, the Tables and Borders toolbar must be enabled.

To insert a table into a document, use the "Add Table" button. Since the cells in the table must have different sizes, by selecting a cell and placing the cursor in the form of a double-headed arrow on its border, we change the width of the cell.

To align text within a cell, right-click on the cell. In the context menu, move the mouse pointer to the line "Align in the cell", but do not press the mouse button. In the additional menu, click on the square with the appropriate alignment option.

To split or merge table cells also use the buttons on the toolbar. You can add the required number of lines by pressing the key Tab when the cursor is in the last cell of the last row of the table.

So that when printing on paper, unnecessary cell borders do not appear, first select the necessary cells. There is a Borders button on the toolbar, and to the right of it is a small black arrow pointing down. By clicking on the border, remove unnecessary ones.

The thickness of the lines of cell borders is changed using the "Drawing" toolbar: the "Line thickness" buttons - select the required one and the "Draw table" buttons - draw the required borders with the cursor in the form of a pencil.

Task 3. Processing accounting information using an electronic spreadsheet processor Excel. Calculation of wages and UST

3.1. Payroll and UST calculation table

PAYMENT SHEET

3.2. Tables for calculating wages and UST with formulas in cells

3.3. Journal of accounting of business transactions for January 2004

Bibliography

1. tax code RF (part two) (as amended on 12/08/2003 as amended on 12/23/2003).

2. Federal Law of December 15, 2001 No. 167-FZ (as amended on December 23, 2003). About obligatory pension insurance In Russian federation.

3. Resolution of the Goskomstat of Russia dated 06.04.01 No. 26. On approval of unified forms of primary accounting documentation for labor accounting and remuneration.

4. Resolution of the Goskomstat of Russia dated 09.08.1999 No. 66. On approval of unified forms of primary accounting documentation for accounting for products, inventory holdings.

5. Korolev Yu. Less routine! Development of an automated form of accounting // Accountant and computer, 2004, No. 3, March (http://www.buhcomp.ru/htm/ new_namb / arhive_2004 / 03 / statyi / statya_1.shtml).

6. Basics of accounting (lecture notes). - M .: PRIOR Publishing House, 2002.

7. Solomenchuk V.G., Romanovich A.S. Practical Excel bookkeeping for small businesses. 2nd ed. - SPb .: Peter, 2005.

Annex 1

The act is drawn up about what is accepted for storage

Inventories for storage

Note: Appendix 1 must be printed in 2 copies - the first copy should be left blank, the second should be filled in by hand.

Zhurin A.A. A self-instruction manual for working on a Microsoft Office 2000 & Windows'98 computer. - M .: "Delta", 2001. - p.95-96.

Resolution of the Goskomstat of Russia dated 06.04.01 No. 26. On approval of unified forms of primary accounting documentation for labor accounting and remuneration.

Federal Law of December 15, 2001 No. 167-FZ (as amended on December 23, 2003). On compulsory pension insurance in the Russian Federation.

Accounting practice report

Abstract on accounting and auditing

Accounting Cheat Sheet 14

Abstract on accounting and auditing

Custom-made cost accounting method 4

Abstract on accounting and auditing

Organization of management accounting in the health care facility of the sanatorium Mashuk OO VOS and recommendations for its perfection

TASK 1. AUTOMATED ACCOUNTING FORM

1.1. Accounting form concept

1.2. Automated accounting form

1.3. Distinctive principles for the creation and operation of an automated form of accounting

TASK 2. DESIGN AND CREATION OF THE DOCUMENT FORM

2.1. Document form

2.2. Description of the creation technology and the tools used

TASK 3. PROCESSING ACCOUNTING INFORMATION USING ELECTRONIC TABLE PROCESSOR EXCEL. CALCULATION OF SALARIES AND UST

3.1. Payroll and UST calculation table

3.2. Tables for calculating wages and UST with formulas in cells

3.3. Journal of accounting of business transactions for January 2004

BIBLIOGRAPHY

APPLICATION

Task 1. Automated form of accounting

1.1. Accounting form concept

The form of accounting is a set of accounting registers for reflecting business transactions in a certain sequence and grouping by appropriate methods of records. The main features that determine this or that form are: types of registers used, the relationship between them; sequence and methods of recording in them; the use of computer technology Accounting registers are used to reflect business transactions in accounting accounts. They are kept in various forms: books, journals, statements, cards, machine diagrams, etc. Synthetic accounting is kept in the so-called synthetic registers, and analytical accounting - in analytical registers. Records in registers are maintained both manually and using software. Records on synthetic accounts, as a rule, are kept in order journals and the General Ledger or their replacement machine-statements, and for analytical accounts - in books, machine-records-sheets or on cards. The most common in our country are memorial order, journal- order, simplified and automated forms of accounting.

1.2. Automated accounting form

The automated form of accounting is a form that provides for the use of electronic computers.

With the help of special programs, the data of primary documents are grouped and generalized directly on the computer, as a result of which the user receives information equivalent in content to the registers of synthetic and analytical accounting. The use of electronic computers makes it possible to automate the process of measuring and registering business transactions.

Having arisen and developed on the basis of manual forms of accounting, the automated form of accounting is gradually becoming predominant and has a decisive impact on the development of the former.

Computers are relatively easy to operate, which allows them to equip workstations of accountants and, on their basis, create automated workstations (AWPs) for an accountant. The use of machine-oriented forms of accounting provides:

Mechanization and largely automation of the accounting process;

High accuracy of credentials; efficiency of accounting data;

Increasing the productivity of accounting workers, freeing them from performing simple technical functions and providing more opportunity to engage in the control and analysis of economic activities;

Linking all types of accounting and planning, since they use the same media.

1.3. Distinctive principles for the creation and operation of an automated form of accounting

The automated form of accounting is based on the following principles: double entry method; organization of program-sequential interconnection of accounting accounts in accordance with the codes of standard monthly recurring transactions; unbundling of accounting objects; provision of automatic input of various data of business transactions (initial information) from other software packages; processing of primary information, business transactions for various programs, taking into account the solution of problems, depending on the requirements of users; differentiation of the volumes of accounting information by objects of management and ensuring its compatibility and interrelation.

The technological process of processing credentials in the automated form of accounting can be divided into several stages:

· Collection, registration and transfer of primary accounting information for automated processing;

· Formation of arrays of accounting data on a computer: input of classifiers of business transactions, opening balances and transactions for the reporting period on accounts;

· Processing and control of the entered information;

· Formation of the final results for the reporting period, preparation of the balance sheet and other forms of financial statements.

Undoubtedly, the advantages of the automated form of accounting are: speed of information processing; the ability to quickly obtain information in various aspects of analytics; efficiency of control, detection and correction of errors.

Full automation of all areas of accounting work allows you to exclude manual data processing, to overcome the time gap between the moment of a business transaction and the moment of its reflection in accounting.

Currently, dozens of programs have been developed to automate accounting at enterprises using personal computers. All programs offer a standard set of tools to facilitate and automate the work of an accountant. Most of the programs are universal and make it possible to automate accounting of any kind of complexity. The most popular automated accounting programs include: 1C: Accounting, Info-Accountant, Turbo-Accountant, Parus, etc.

The main source of information in accounting automation programs is the business transactions journal. Data is entered into the journal in the form of primary documents, postings or standard transactions, the list of which can be changed and supplemented. By processing this journal, the programs post transactions to accounts, determine turnovers and balances, draw up a turnover sheet, prepare a final balance sheet and other reports. The programs allow you to maintain various types of accounting: synthetic and analytical, total and quantitative, currency accounting, payroll and current taxes. The delivery set of programs includes a standard set of primary documents and reporting forms, as well as other documents that comply with current legislation. The programs have the ability to quickly adjust the chart of accounts, tax rates, add new reporting forms in accordance with any changes in legislation.

Specific accounting methods in the context of electronic processing of accounting information include setting mechanisms, service tools and programming tools. These elements of the method do not exist in isolation, but are tools that allow you to adapt traditional methods to the use of information resources of a modern enterprise through electronic computing. Without them, the organization of automated accounting is just as impossible as, in principle, it is impossible to organize accounting without double entry.

Adjustment to specific accounting features of an individual enterprise is the initial stage of working with any accounting system, on which the efficiency of its operation largely depends. As a rule, at first, only the main catalogs and directories are filled in, global work parameters are set, and then they are replenished and, if necessary, changed - already in the process. Each system has its own tools, modes and sequence of settings. However, the common thing is that thanks to its mechanism, other elements of the accounting method are linked, and this allows the user to start directly operating the system. In general, this mechanism itself can be considered as an independent element inherent only in the automated form of accounting.

Service tools implement auxiliary operations and functions, allowing the user to tune in to the most favorable mode of work with the program. This is facilitated, first of all, by the menu, which contains information about the actions that are available in the current mode, and allows you to select any of them, and the toolbar (in modern systems), which provides quick access to some commands using the mouse.

Another inalienable attribute is contextual help (in many modern systems it is implemented in the form of hypertext), which is present in all programs without exception and is designed to describe possible user actions and available functions at each step of working with the program. Another service tool, which is the simplest and most typical for all software products, is the built-in calculator, the implementation model of which is different for each package. The most sophisticated calculators allow not only performing arithmetic calculations, but also working with the macro language of the program.

Other most common service tools include a built-in calendar, automatic control of permissible (correct) correspondence of invoices.

Thus, the processing of accounting and analytical information in the conditions of using computer technology has its own characteristics and specifics, which should be reflected in the development of the methodology of the automated form of accounting. It seems that the modern approach to determining the form of accounting, and in particular the automated one, goes beyond the traditional concept of the form that has developed historically. The definition of the form should be supplemented with new elements, such as setting mechanisms, service tools and programming tools, which corresponds to the specifics of the organization of accounting in the context of electronic processing of accounting and analytical information.

Task 2. Design and creation of the document form

2.1. Document form

Number in order	Inventories	Characteristic	unit of measurement	Quantity (weight)	Grade
name, type of packaging	code	Name	OKEI code	price, rubles, kop.	Cost, rub. cop.
1	2	3	4	5	6	7	8	9
1	Cement in bags of 50 kg	M-400	PCS.	796	50	500-00	25000-00
2	Putty in bags of 10 kg	For woodwork	PCS.	796	50	100-00	5000-00
3	Building mixture in bags of 30 kg	Hercules	PCS.	796	20	500-00	10000-00
Total	120	NS	40000-00
Total by act	120	NS	40000-00

2.2. Description of the creation technology and the tools used

We create the form of the Act on the acceptance and transfer of inventory items for storage using tables. To do this, the Tables and Borders toolbar must be enabled.

To insert a table into a document, use the "Add Table" button. Since the cells in the table must have different sizes, by selecting a cell and placing the cursor in the form of a double-headed arrow on its border, we change the width of the cell.

To align text within a cell, right-click on the cell. In the context menu, move the mouse pointer to the line "Align in the cell", but do not press the mouse button. In the additional menu, click on the square with the appropriate alignment option.

To split or merge table cells also use the buttons on the toolbar. You can add the required number of lines by pressing the key Tab when the cursor is in the last cell of the last row of the table.

So that when printing on paper, unnecessary cell borders do not appear, first select the necessary cells. There is a Borders button on the toolbar, and to the right of it is a small black arrow pointing down. By clicking on the border, remove unnecessary ones.

The thickness of the lines of cell borders is changed using the "Drawing" toolbar: the "Line thickness" buttons - select the required one and the "Draw table" buttons - draw the required borders with the cursor in the form of a pencil.

Task 3. Processing accounting information using an electronic spreadsheet processor Excel. Calculation of wages and UST

3.1. Payroll and UST calculation table

Code
Form according to OKUD	0301009
LLC "Silhouette"	by OKPO
(name of company)
(structural subdivision)
To the cashier for payment on time	February 08, 2004	on	February 10, 2004
Sum	Twenty eight thousand nine hundred ninety two rubles. 80 kopecks	(28992 rubles 80 kopecks)
Director	P.V. Maiorov	Document Number	Date of preparation	Reporting period
1	27.01.04	with	on
Chief Accountant	G.S.Novoselova	15.01.04	31.01.04
February 10, 2004




PAYMENT SHEET

Number in order	Personnel Number	Profession (position)		Worked days (hours)		Withheld and credited	Amount, rub.	I got the money
workers	weekends and holidays	Salary (according to the tariff)	DV allowance	district coefficient	payment of temporary disability	The cost of distributed social and material benefits	Total	income tax	alimony	Debts	to payoff	Surname, initials	signature
behind the organization	behind the employee
1	1	director	9500	13 (104)	6 175,00	1 852,50	2 408,25	10435,75	1 265,65	9170,10	P.V. Mayorov
2	2	Chief Accountant	5200	8 (64)	2 080,00	416,00	748,80	2028	5272,80	594,46	4678,34	G.V. Novoselova
3	3	marketing specialist	4000	13 (104)	2 600,00	780,00	1 014,00	4394,00	519,22	3874,78	Efimov S.M.
4	4	ironer	10,00	11 (88)	880,00	176,00	316,80	1372,80	87,46	1285,34	E.V. Nadelyaeva
5	5	adjuster of the 6th category	13,00	13 (104)	1 352,00	135,20	446,16	1933,36	121,34	483,34	1328,68	Tolstykh M.T.
6	6	cleaning woman	1000	10 (80)	500,00	50,00	165,00	715,00	1,95	713,05	Repkina B.M.
7	7		14,50	10 (80)	1 160,00	348,00	452,40	1960,40	163,85	1796,55	Kravtsova I.D.
8	8	knitter 6th grade	14,50	13 (104)	1 508,00	452,40	588,12	2548,52	279,31	2269,21	Kirsanova L.S.
9	9	knitter 5th grade	12,90	13 (104)	1 341,60	268,32	482,98	2092,90	142,08	1950,82	Vinogradova O.D.
10	10	knitter 4 rank	12,00	13 (104)	1 248,00	374,40	486,72	2109,12	183,19	1925,93	Solovieva O.D.
Total	18844,60	4852,82	7109,23	2028,0	32834,65	3358,50	483,34	28992,80
According to this statement
paid out	rub.	cop. (	rub	cop.)
(Suma in cuirsive)
and deposited	rub.	cop. (	rub	cop.)
(Suma in cuirsive)




Tab. Number	Full name	Year of birth	Floor	Accrual base	UST in PF	UST in the FSS	UST in FFOMS	UST in TFOMS
fed. Budget	fear. Part	accumulate. Part
14%	%	sum	%	sum	4%	0,20%	3,40%
1	P.V. Mayorov	1951	m	10435,75	1461,01	14%	1461,01	0%	0,00	417,43	20,87	354,82
2	Novoselova G.S.	1960	f	3244,80	454,27	12%	389,38	2%	64,90	129,79	6,49	110,32
3	Efimov S.M	1958	m	4394,00	615,16	12%	527,28	2%	87,88	175,76	8,79	149,40
4	E.V. Nadelyaeva	1977	f	1372,80	192,19	8%	109,82	6%	82,37	54,91	2,75	46,68
5	Tolstykh M.T.	1973	m	1933,36	270,67	8%	154,67	6%	116,00	77,33	3,87	65,73
6	Repkina M.B.	1966	f	715,00	100,10	12%	85,80	2%	14,30	28,60	1,43	24,31
7	Kravtsova I.D.	1971	f	1960,40	274,46	8%	156,83	6%	117,62	78,42	3,92	66,65
8	Kirsanova L.S.	1961	f	2548,52	356,79	12%	305,82	2%	50,97	101,94	5,10	86,65
9	Vinogradova O.A.	1968	f	2092,90	293,01	8%	167,43	6%	125,57	83,72	4,19	71,16
10	Solovieva O.D.	1953	f	2109,12	295,28	14%	295,28	0%	0,00	84,36	4,22	71,71
Total	4312,93	3653,32	659,61	1232,27	61,61	1047,43
8625,86	1232,27	1109,04
TOTAL	10967,17
Chief Accountant	G.S.Novoselova
27.01.04

3.2. Tables for calculating wages and UST with formulas in cells

PAYMENT SHEET

Number in order

Personnel Number

Profession (position)

Salary, tariff rate (hourly), rub. cop.

Worked days (hours)

Charged for the current month (by type of payment)

Withheld and credited

Amount, rub.

I got the money

workers

weekends and holidays

Salary (according to the tariff)

DV allowance

district coefficient

payment of temporary disability

the cost of distributed social and material goods

Total

income tax

Alimony

arrears

to payoff

Surname, initials

Signature

behind the organization

for an employee

1

1

director

9500

13 (104)

= D18 * 13/20

= G18 * 30%

= (G18 + H18) * 30%

= G18 + H18 + I18 + J18

= (L18- (400 + 300)) * 13%

= L18-M18

P.V. Mayorov

2

2

Chief Accountant

5200

8 (64)

= D19 * 8/20

= G19 * 20%

= (G19 + H19) * 30%

= (G19 + H19 + I19) * 5/8

= G19 + H19 + I19 + J19

= (L19- (400 + 300)) * 13%

= L19-M19

G.V. Novoselova

3

3

marketing specialist

4000

13 (104)

= D20 * 13/20

= G20 * 30%

= (G20 + H20) * 30%

= G20 + H20 + I20 + J20

= (L20-400) * 13%

= L20-M20

Efimov S.M.

4

4

ironer

10

11 (88)

= D21 * 11 * 8

= G21 * 20%

= (G21 + H21) * 30%

= G21 + H21 + I21 + J21

= (L21- (400 + 300)) * 13%

= L21-M21

E.V. Nadelyaeva

5

5

service technician 6 bit

13

13 (104)

=13*13*8

= G22 * 10%

= (G22 + H22) * 30%

= G22 + H22 + I22 + J22

= (L22- (400 + 2 * 300)) * 13%

= L22 * 25%

= L22-M22-N22

Tolstykh M.T.

6

6

cleaning woman

1000

10 (80)

= D23 * 10/20

= G23 * 10%

= (G23 + H23) * 30%

= G23 + H23 + I23 + J23

= (L23- (400 + 300)) * 13%

= L23-M23

Repkina B.M.

7

7

knitter-fashion designer of the 6th category

14,5

10 (80)

= D24 * 10 * 8

= G24 * 30%

= (G24 + H24) * 30%

= G24 + H24 + I24 + J24

= (L24- (400 + 300)) * 13%

= L24-M24

Kravtsova I.D.

8

8

knitter 6th grade

14,5

= D25 * 13 * 8

= G25 * 30%

= (G25 + H25) * 30%

= G25 + H25 + I25 + J25

= (L25-400) * 13%

= L25-M25

Kirsanova L.S.

9

9

knitter 5th grade

12,9

13 (104)

= D26 * 13 * 8

= G26 * 20%

= (G26 + H26) * 30%

= G26 + H26 + I26 + J26

= (L26- (400 + 300 * 2)) * 13%

= L26-M26

Vinogradova O.D.

10

10

knitter 4 rank

12

13 (104)

= D27 * 13 * 8

= G27 * 30%

= (G27 + H27) * 30%

= G27 + H27 + I27 + J27

= (L27- (400+ 300)) * 13%

= L27-M27

Solovieva O.D.

Total

= SUM (G18: G27)

= SUM (H18: H27)

= SUM (I18: I27)

= SUM (J18: J27)

= SUM (L18: L27)

= SUM (M18: M27)

= SUM (N18: N27)

= SUM (Q18: Q27)

UST CALCULATION for January 2004
Full name	Year of birth	Floor	Accrual base	UST in PF	UST in the FSS	UST in FFOMS	UST in TFOMS
fed. Budget	fear. Part	accumulate. Part
14%	%	sum	%	sum	4%	0,2%	3,4%
P.V. Mayorov	1951	m	= РПВ! L18	= D6 * 14%	0,14	= D6 * F6	= D6 * H6	= D6 * 4%	= D6 * 0.2%	= D6 * 3.4%
Novoselova G.S.	1960	f	= RPV! L19-RPV! J19	= D7 * 14%	0,12	= D7 * F7	0,02	= D7 * H7	= D7 * 4%	= D7 * 0.2%	= D7 * 3.4%
Efimov S.M	1958	m	= РПВ! L20	= D8 * 14%	0,12	= D8 * F8	0,02	= D8 * H8	= D8 * 4%	= D8 * 0.2%	= D8 * 3.4%
E.V. Nadelyaeva	1977	f	= РПВ! L21	= D9 * 14%	0,08	= D9 * F9	0,06	= D9 * H9	= D9 * 4%	= D9 * 0.2%	= D9 * 3.4%
Tolstykh M.T.	1973	m	= РПВ! L22	= D10 * 14%	0,08	= D10 * F10	0,06	= D10 * H10	= D10 * 4%	= D10 * 0.2%	= D10 * 3.4%
Repkina M.B.	1966	f	= РПВ! L23	= D11 * 14%	0,12	= D11 * F11	0,02	= D11 * H11	= D11 * 4%	= D11 * 0.2%	= D11 * 3.4%
Kravtsova I.D.	1971	f	= РПВ! L24	= D12 * 14%	0,08	= D12 * F12	0,06	= D12 * H12	= D12 * 4%	= D12 * 0.2%	= D12 * 3.4%
Kirsanova L.S.	1961	f	= РПВ! L25	= D13 * 14%	0,12	= D13 * F13	0,02	= D13 * H13	= D13 * 4%	= D13 * 0.2%	= D13 * 3.4%
Vinogradova O.A.	1968	f	= РПВ! L26	= D14 * 14%	0,08	= D14 * F14	0,06	= D14 * H14	= D14 * 4%	= D14 * 0.2%	= D14 * 3.4%
Solovieva O.D.	1953	f	= РПВ! L27	= D15 * 14%	0,14	= D15 * F15	= D15 * H15	= D15 * 4%	= D15 * 0.2%	= D15 * 3.4%
Total	= SUM (E6: E15)	= SUM (G6: G15)	= SUM (I6: I15)	= SUM (J6: J15)	= SUM (K6: K15)	= SUM (L6: L15)
= SUM (E16: I16)	= J16	= SUM (K16: L16)
TOTAL	= SUM (E17: L17)

3.3. Journal of accounting of business transactions for January 2004

№	date	Base	Contents of operation	Amount, rub.
25.	27.01	Payment	Assessed:
A) wages:
- administrative and managerial personnel of the enterprise	18074,55
- shop personnel	4021,16
- knitters of experimental production	4508,92
- knitters of a knitted atelier	4202,02
B) temporary disability benefit	2028,00
26.	27.01	Payment	Withheld from wages:
- personal income tax	3358,50
- alimony	483,34
27.	27.01	Bank statement	The debt under the writ of execution Tolstykh MT was repaid from the settlement account.	483,34
28.	27.01	Payment	Deductions from wages were made:
a) administrative and managerial staff
- ESN FSS	722,98
- ESN PF FB	2530,44
- insurance part	2377,67
- accumulative part	152,78
- USN FFOMS	36,15
- USN TFOMS	614,54
	1807,46
b) shop personnel
- ESN FSS	160,84
- ESN PF FB	562,96
- insurance part	350,29
- accumulative part	212,67
- USN FFOMS	8,04
- USN TFOMS	136,72
- in the reserve for payment of vacations	402,11
c) knitters of experimental production:
- ESN FSS	180,36
- ESN PF FB	631,25
- insurance part	462,65
- accumulative part	168,59
- USN FFOMS	9,02
- USN TFOMS	153,30
- in the reserve for payment of vacations	450,89
d) knitters in a knitted atelier
- ESN FSS	168,08
- ESN PF FB	588,28
- insurance part	462,71
- accumulative part	125,57
- USN FFOMS	8,40
- USN TFOMS	142,87
- in the reserve for payment of vacations	420,20

Bibliography

1. Tax Code of the Russian Federation (part two) (as amended on 12/08/2003 as amended on 12/23/2003).

2. Federal Law of December 15, 2001 No. 167-FZ (as amended on December 23, 2003). On compulsory pension insurance in the Russian Federation.

3. Resolution of the Goskomstat of Russia dated 06.04.01 No. 26. On approval of unified forms of primary accounting documentation for labor accounting and remuneration.

4. Resolution of the Goskomstat of Russia dated 09.08.1999 No. 66. On approval of unified forms of primary accounting documentation for accounting for products, inventory holdings.

5. Korolev Yu. Less routine! Development of an automated form of accounting // Accountant and computer, 2004, No. 3, March (http://www.buhcomp.ru/htm/ new_namb / arhive_2004 / 03 / statyi / statya_1.shtml).

6. Basics of accounting (lecture notes). - M .: PRIOR Publishing House, 2002.

7. Solomenchuk V.G., Romanovich A.S. Practical Excel bookkeeping for small businesses. 2nd ed. - SPb .: Peter, 2005.

Annex 1

The act is drawn up about what is accepted for storage

Inventories for storage




Note: Appendix 1 must be printed in 2 copies - the first copy should be left blank, the second should be filled in by hand.




Zhurin A.A. A self-instruction manual for working on a Microsoft Office 2000 & Windows'98 computer. - M .: "Delta", 2001. - p.95-96.

Resolution of the Goskomstat of Russia dated 06.04.01 No. 26. On approval of unified forms of primary accounting documentation for labor accounting and remuneration.

Federal Law of December 15, 2001 No. 167-FZ (as amended on December 23, 2003). On compulsory pension insurance in the Russian Federation.

Accounting practice report

Abstract on accounting and auditing

Accounting Cheat Sheet 14

Abstract on accounting and auditing

Custom-made cost accounting method 4

Abstract on accounting and auditing

Organization of management accounting in the health care facility of the sanatorium Mashuk OO VOS and recommendations for its perfection