Economic sciences / 7. Account
and audit
R. Abdullina-senior teacher
D. Kogabayeva-student of the specialty "Account
and Audit"
Kostanaysky
state university of A. Baytursynov, Kazakhstan
Application standard program configuration "1C:
Accounts department"
Standard configuration of the program "1C: The accounts
department" uses a standard technique of maintaining accounting, tax
accounts according to the legislation existing currently.
The program has the modern interface, sections of the main menu are
clear even to the inexperienced user: separate groups are grouped reference
books, documents, reports and magazines of documents - for convenience and
speed of work with them. In the program there is a list of correct conductings,
for reduction of probability of mistakes at correspondence of accounts. During
the work with one information database several accountants, each of accountants
can have on the workplace the "the user interface", the points of the
menu and a toolbar depending on a site of accounting served by it, access
rights to the data which are storing in system.
Conductings on economic operations can be formed in the different ways:
manually, by means of standard operation or the documents covering practically
all sections of the account. Standard operations are broken on the groups
connected with one site of accounting. Primary documents are formed by means of
the section "Documents".
Due to the commissioning since January 1, 2012 of new forms of the tax
and accounting legislation new software products are released: "1C: The
enterprises" 8 – new edition 1,5.1 products "1C: Accounts
department" 8 for Kazakhstan. Upon transition to this software product
there are two possible options of converting of data:
Option 1 - Transfer of the remains and reference books. The simply,
fast, easy-to-test. Shortcoming is that information will be physically divided:
- information base for the previous period;
- information base with data of the new period.
Option 2-Transfer of the remains and reference books / documents
This option allows to receive continuous registration base. Transition
in such option can be carried out at any time, including within a year. Thus:
- it is more long and labor-intensive process;
- this option demands more careful check, probably, payings in of
missing data;
- as a result of recarrying out documents possibly change of
registration data.
The user now it is necessary to decide on the decision which they will
use.
Book of
accounts "Standard" used in a configuration, is brought into accord
with the Standard book of accounts of accounting approved by the order of the
Ministry of Finance of RK from May 23, 2011 No. 185. Forms of primary
registration documents are changed according to the order of the Ministry of
Finance of RK of June 21, 2011 No. 216. These orders came into force since
January 1, 2012.
In the
applied solution of the program "1C: The accounts department" 8 for
Kazakhstan is added possibility of work with structural divisions:
- the
constant "work support with structural divisions" is added at which
inclusion there are available works expanded to opportunity with structural
divisions
- for
the indication of accessory of structural units defined to taxpayers on
different types of taxes the register of data "calculation of taxes of
structural units" is added
-
possibility of the consolidated formation of the regulated financial reports is
added: "Balance sheet", "Report on the income and
expenses", "Report on movement of money"
Possibility
of the accounting of the VAT for the enterprise, having structural divisions
which aren't independent payers of the VAT is also realized.
There
are also other technologies of calculation of actual cost of the finished
goods, realized in accounting programs. So, the Glotur firm offers a configuration
"1C: Accounts department 7.7+Производство – the Kazakhstan
control" which differs from a configuration "Accounting for
Kazakhstan" that all collected expenses are distributed by types of
production not in proportion to planned prime cost, and in proportion to base
of distribution as which the cost of the spent main materials on this type of
finished goods or their quantity can be chosen. Conductings on write-off of
finished goods from a warehouse are formed by the document "Shipment of
Goods, Production" on planned product cost, and then at the end of the
month after calculation of actual cost all documents on shipment of production
are translated anew, and only after that the document "Period
Closing" by means of which the result of activity of the organization is
defined is carried out.
We
believe that the technology of the accounting of production and realization of
the finished goods, realized in a configuration "Accounting for
Kazakhstan", is more convenient. She doesn't demand repeated recarrying
out documents, i.e. time that is especially essential at frequent shipment of
finished goods is saved.
Literature:
1 .
Ahrens E.A. Lobbek Dzh. To. Audit, M: Finance and statistics, 2009
2 .
Bernstein L.A. Analysis of financial statements, M: Finance and statistics,
2009
3 .
Dyusembayev K.Sh. Audit and analysis of financial statements, And:
Karzhy-karazhat, 2008
4 .
Nurpeisov E.O. Nurpeisov of E. IFRS in Kazakhstan: the principles and
applications//Alma-Ata - Lem - 2010