Economical sciences/ 3. Financial activities

Derun Tatiana

National University of Food Technologies

AUTOMATED MECHANIZED FORMS OF ACCOUNTING

With the use of computers created a fundamentally new form of mechanized and automated accounting, under which the accounting and computer work is done automatically by computers.

A new approach to accounting for complex mechanization in its use of computers has found new forms of accounting - automated. The basis of the comprehensive mechanization (automation) of accounting based on the principle of continuity of handling accounting information.

Synthetic and analytical accounting registers in mechanized and automated forms of accounting is mashinogrammy.

At the present stage are increasingly using modern computer technology - computers. Creation and implementation of computer accounting practices led to the development of a new form of accounting - a table-automated. In this form by complete automation of data collection, transfer, organize and process information than paper-based accounting information using machine-readable media (magnetic tapes, magnetic disks).

In the table-automated form of accounting on the basis of accounting integration of single entry and multiple use of primary data, as well as the software group of debit and credit turnovers on accounts based on the principle of double entry, automation is the logical operations of accounting, the accounting problems are solved in two modes - regulatory and zapitovomu, get background information in the form of printed registers and video recordings, and it is possible to decode output indicators at the request of users.

With the general reduction in the volume provides users with information increases the value of an informative table-automated form. It also aims to control the source of accounting information that will positively affect the validity of accounting data.

During the transition to full market economy accounting automation, accuracy and timeliness of information are crucial to successful economic development of Ukraine. Consideration should be given a significant difference in the content accounting in Ukraine and in countries with developed economies. If the Ukraine Accounting limited registration and registration tasks, in countries with developed market economies, they are not the main part of the accounting focuses on financial analysis and forecasting. It is therefore very important to evaluate the goals and objectives of accounting automation.

Task Automation - improving the quality of work as accountants and accounting in general. Computer - this is only a tool to maximize the use of specialist skills and greatly simplifies the daily routine work.

The transition to an automated accounting requires not only the desire and means, but also considerable preparatory work as an organizational and methodical. The transition should be organized smoothly and gradually, it is best to start the reporting period (quarter, year). Checked against the balance, inventories, accounts for the preceding period are required as input information for input into the computer. It is also necessary to evaluate the composition and amount of required paperwork, to determine which documents will be maintained in electronic form, and what - in the paper. For this we first need to accurately determine the automation task. Of course, the greatest number of errors in accounting for paper technology occurs during data transfer from one register to another accounting, as well as in the preparation of various information and reports. Use of automated accounting will be completely free from such errors, as usual with automated accounting is only one account book, all others are generated automatically and the risk of error when moving data between registers account is zero. Every accountant knows how much time and effort required preparation of various certificates, reporting and other operational information is always needed urgently.
The use of automation allows almost completely solve this problem in a few minutes to prepare a wide variety and detailed accounting data. One should also note that the correct choice of automation software will quickly and easily adapt the work of accounting for frequent changes in legal rules, which are introduced by the Government of Ukraine. Unfortunately, sometimes this choice is entrusted to professionals who have a vague idea of the daily routine work and the problems of accounting and whose criteria do not always coincide with the interests of accounting in the enterprise.

Automation not only improves the quality of accounting, but the quality of the business. Therefore, the choice of automation should always be directly involved professionals - an accountant and director. 

In Ukraine, used a significant amount of software for the automation of accounting, the most popular of which are: "Sail", "Fin Expert", "BEST", "Lady Fin", "Finance without problems", "1C - Accounting - Prof. For Windows "and others.

The automation system is a joint venture accounting "Sail" is designed to prepare accounting and financial and business documents, collect information on the implementation of business transactions on the accounting records, receiving internal and external reporting of the enterprise.

Using this system allows you to:

prepare payment documents; issue invoices for payment of invoices and rental of goods; keep records of fixed assets and intangible assets, to carry out the calculation of depreciation; keep track of inventory and the inventory of financially responsible persons; keep records of production costs, distribution costs and sales of various accounting entity (branches, divisions, etc.); keep records of funds; keep records of settlements with debtors and creditors; receive monthly reports on cash flow on the relevant accounts in the form of ledger of transactions, account statements, the movement of material values, taking into account cash flow, accounting, settlements with debtors and creditors, details of calculation of depreciation; receive the balance sheet and other accounting documents for submission to tax authorities.

The system of "Fin Expert 4.1 for Windows tm" - is a professional network real-time system designed for large companies with large amounts of data, the system of "Fin Expert 4.1 Life for Windows tm" is designed for medium-sized enterprises with the ability to work in local mode.

The main features of this program: maintenance of synthetic and analytical accounting to the needs of the enterprise; possibility of quantitative multivariate accounting; receipt of all required reports and documents on diverse synthetic and analytical accounting.

Full customization:

ü the ability to add and modify the chart of accounts, posting system, keeping analytical records, forms, source documents, reporting forms;

ü the ability to automatically print the output (primary) documents.
Bottom-up data for the program are business transactions that are made in the Journal of business operations.

The program "1C - Accounting - Prof. for Windows" allows you to enter business transactions in several ways:

1) manual entry of transactions;

2) the use of standard operations;

3) Using the "documents and calculations."

Based on the input of business transactions the program generates reports on the synthetic accounting and various supporting documents, in particular:

turnover balance sheet accounts and subaccounts; "Checkerboard"; analysis of the accounts on the basis of the accounts and correspondence with the relevant accounts; turnover on debit and credit accounts and related balances and turnovers and balances on the accounts for the relevant period; magazine order and statement, the account; summary, the results of the posting of relevant correspondence; analysis accounts for the dates; report on the transaction log - sample entries from the log of operations on certain accounts, correspondence, and other features; card accounts and all postings to this account.

The program can contain data for any period of time.

To maintain analytical accounting program allows you to enter an unlimited number of directories of objects of analytical accounting (subkonto): by products, materials, businesses, employees and others.

All documents on analytical accounting in monetary form, and if necessary, and in-kind.

In particular, the following documents: turnover balance sheet, retaining data on the balance and turnover of the objects of accounting; subkonto card containing all the postings with this account; analysis accounts for subkonto - correspondence with different accounts of each entity accounting; subkonto analysis - to reduce all the results according to subkonto; turnover between subkonto.

In addition, the program allows you to create reports of arbitrary shape, using data not only synthetic but analytic "account.

Accounting for the transition to reform the accounting system with international standards means a permanent increase of requirements to the volume, quality and timeliness of work. Are increasing qualification requirements - is not enough to be just an accountant, you need a deep knowledge of economics, law, financial analysis. Accordingly, the increased demand for automated systems: this is an opportunity to provide data for financial analysis, and dissemination capabilities of accounting records and document management, and systems of accounting and consolidated financial statements which are made up of different countries and which has some differences with respect to the content of financial statements needed for decision-making in international trade, transnational corporations, the globalization of financial markets.

References:

1. Shvets, VG Theory of Accounting / VG Shvets - M.: Knowledge, 2004. - 447.

2. Lytneva NA Accounting / Lytneva NA, Malyavkin LI Fedorova, TV- M.: INFA-M, 2006. - 497 with.

3. Babaev, Y. Accounting / Babaev, JA, Komissarov IP, Borodin VA- M.: UNITY-DANA, 2005. - 527 with.

4. Ponomarev, GA Tutorial on accounting / Ponomareva, GA - M. Pryor, 2005. - 362.