Borkina A. A., Konishcheva A. K., Ostanina E.V.

"Kuzbass state technical university of T. F. Gorbachev", Kemerovo

Accounting automation: the concept, stages of development and a problem connected with its application.

Automation of accounting is the integral element in modern society as from the moment of introduction of science and equipment a role of automation gets importance under the authority of accounting for any enterprise. So, thanks to automation

• effective management of the enterprise increases;

• quality of conducting accounting increases;

• reduction of number of mistakes, etc. is guaranteed.

In this regard there is an improvement of process of production and business.

Thus, by means of development of modern information technologies and their broad application in economic practice, help to keep correctly and precisely accounting.

Automation of accounting is understood as process at which the functions of maintaining the account which were earlier made by the person manually are carried out by computer programs.

We will consider the main stages of development of automation of accounting in Russia [1].

The first development stage of programs of automation of accounting coincided on time with reorganization when in Russia there was a real need for software products of this kind for needs of small enterprises and cooperatives and other new subjects of accounting. The majority of programs was created in the form of AW (the automated workplaces) and intended for operation on independent computers. At this time the first accounting programs were popular: "Finance without problems" ("Hakers Dizayn"), "Turbo accountant" ("DITs"), "Sail" ("Sail").

The second stage was connected with development of commercial structures and the beginning of privatization. Tens of thousands of created limited liability partnerships, closed joint stock company and cooperatives needed accounting. Then today's leading firms were formed: "1C", "Diasoft", "Omega", R–Style Software Lab.

The present (third) stage of development of accounting systems is characterized by creation of the integrated software uniting some subject domains of automation.

All programs of automation of accounting are classified depending on a class of accounting systems.

Some of them are intended for automation of separate sites of accounting – charge of a salary, the accounting of goods, materials in warehouses, etc. Application of such programs can be justified mainly for very labor-consuming and rather isolated account sites. In other cases introduction of complex systems of accounting is usually more expedient [5].

For the enterprises making a small amount of economic operations there can be sufficient an application of the elementary and inexpensive programs of accounting allowing a message the book of economic operations and components on its basis financial statements and balance. Examples of such systems are "1s:bukhgalteriya", Info-Bukhgalter of the Information scientist, Turbo-Bukhgalter firm of DITs firm, etc. It is very popular from programs of such class "1C:Bukhgalteriya" This program combines good functionality, simplicity in use, the low cost and considerable flexibility – it can be adjusted without participation of developers on feature of the account at the enterprise, changes of the legislation and rules of conducting accounting.

For the enterprises with large volume of economic operations more advanced possibilities of the account are required: warehouse account, accounting of trade operations, control over the implementation of contracts, management accounting, financial analysis of activity of the enterprise, etc. The systems automating these processes are such software packages as: Sail, Infosoft, Infin, Atlant-Inform, Komtekh +, etc. Such systems it is usually much more expensive, more difficult in development and use, but provide fuller automation of accounting and some other aspects of activity of the enterprise.

For the enterprises making hundreds and thousands of economic operations a day, use of one computer for ensuring their input becomes impossible. In such cases the network or distributed accounts departments when input and updating of accounting data is made at the same time on some computers that provides division of labor of registration workers are required [2].

Use of the automated form of accounting possesses a number of advantages [3]:

1. Single registration of primary information and repeated use of registration data;

2. Possibility of the organization of undocumented collecting primary registration data;

3. The unified way of synthesis of registration information;

4. Unlimited analyticity of the account;

5. Built-in accounting knowledge;

6. Automation of procedural procedures of closing of month and reporting period;

7. Increase of reliability of registration data;

8. Possibility of parallel maintaining the account in several standards.

Despite advantages of use of automation of accounting, there are problems of its use [5].

1. Definition of problems of automation, consisting in need to define bases of functioning of the enterprise and key business processes that allows not to be beyond real requirements of the enterprise.

2. Frequent change of the regulations establishing rules of the account, the reporting and the taxation don't possess flexibility and aren't capable to reflect change of external conditions.

3. Lack of qualified personnel.

4. Transfer of the available data at the enterprise in new system. Here it is necessary to make a choice between opportunity to make transition to new system smoother, having brought in it all available data and having simplified further work, and minimization of costs of input of this information [5].

All these problems can become the reason of increase in costs of introduction of the automated system of conducting accounting, lack of economic effect of its introduction, and also receiving a negative effect.

For this reason for successful realization of process of automation of accounting it is important to think over all these problems at a stage of preparation of the project of introduction and whenever possible to resolve them at the first stages of introduction of system.

Thus, in the course of transformation of registration information by means of computers in system of accounting problems of ensuring expeditious information processing, automation of the synthetic and analytical account, and also the automated formation of all types of the reporting provided to external and internal users are solved. Also they allow to increase labor productivity of staff of accounts department, to reduce influence of "a human factor", to increase the speed of drawing up reports and maintaining documentation, give opportunity of parallel maintaining the account in several standards.

However you shouldn't forget that automation is difficult and labor-intensive process and for its successful realization it is worth thinking over the solution at least of the main problems accompanying it in advance.

Literature:

1. B.B. Braga, Bubnova N. G. The automated information technologies in economy: textbook / G. A. Titorenko. – M.: The computer, UNITY, 2009.–399 with.

2. Accounting problems of automation of firm of L. N. Pyzhov//Moscow accountant. – 2006. – No. 1.

3. Accounting in the conditions of automation and transition to IFRS.

Safina Z. Z.//International accounting. – 2010. – 9(141).

4. Veretennikova, E.G., Patrushin, S.M., Savelyev, N. G. Informatik: studies. grant / E.G. Veretennikova. – Rostov N / Д: Marthe's ITS, 2002. – 416 pages.

5. Golkina G. E. Accounting information systems: educational grant /MES. – M, 2004. – 78 pages.