Presentation on the topic: Application of information technology in accounting work

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Presentation on the topic: Application of information technologies in accounting work

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The accounting information system is a subsystem of a comprehensive enterprise management information system and occupies a central place in it. The task of the complex system is to streamline information flows, minimize the volume of primary information by reducing its duplication, and provide effective access to the enterprise’s information resources to managers at all levels for making motivated management decisions. The accounting information system is a subsystem of a comprehensive enterprise management information system and occupies a central place in it. The task of the complex system is to streamline information flows, minimize the volume of primary information by reducing its duplication, and provide effective access to the enterprise’s information resources to managers at all levels for making motivated management decisions.

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Purpose of the study: to analyze the use of IT in enterprise accounting. Purpose of the study: to analyze the use of IT in enterprise accounting. In accordance with the goal, the following tasks are set: 1. Determine the classification of accounting information systems. 2. Identify manufacturers and suppliers of accounting software on the Belarusian market. 3. Determine the feasibility of using accounting information systems depending on the size of the enterprise.

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To select an accounting program, it is necessary to determine the classification characteristics of accounting information systems. To select an accounting program, it is necessary to determine the classification characteristics of accounting information systems.

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By the scale of the enterprise: IS of a small enterprise By the scale of the enterprise: IS of a small enterprise IS of a medium enterprise IS of a large enterprise By the degree of coverage of accounting functions: mini-accounting integrated accounting system complexes of accounting workstations By the level of automation of the entire enterprise management system: simple accounting subsystem "Accounting" » in the complex system, the “Accounting” subsystem in the corporate system

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TOP SOFT IP TOP SOFT IP Sinkevich Technologies Avent-Soft UE Averson-Soft LLC GLAVBUKH LLC INTELLEKTSERVIS LLC MiSoft CJSC System solutions LLC SoftService IT UP PE "INFOTECHSOFTBEL" Golden Software of Belarus Ltd RegTime Ltd Human Systems LLC Implementation Center LLC YUKOLA-INFO ODO

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Modern management systems for large and medium-sized enterprises are characterized by the introduction of complex automation systems and corporate systems. Modern management systems for large and medium-sized enterprises are characterized by the introduction of complex automation systems and corporate systems. They regulate information and algorithmic support for the financial and economic activities of an enterprise and provide a comprehensive application of computer technology at all stages of the technological management scheme (registration of accounting information - processing and analysis - generation of analytical and statistical reporting). Computer systems have an extensive functional structure, integrated into a unified calculation and control system and oriented towards multi-user operation.

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The Galaktika ERP system has a component structure and consists of functional modules that are combined into circuits. The Galaktika ERP system has a component structure and consists of functional modules that are combined into circuits. The accounting contour of the Galaktika ERP system provides an effective solution to the entire range of tasks related to accounting and tax accounting, and the formation of appropriate reporting at enterprises. Its distinctive features are: support for regulatory rules and legal requirements in the field of accounting and tax accounting; support for accounting and reporting in international standards; flexible setup of analytical accounting; financial statements in electronic format; support for parallel accounting in several charts of accounts.

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The integrated system "BEST-4+" includes a number of interconnected modules (subsystems). Each subsystem corresponds to a specific accounting area. The information core of “BEST-4+” is the subsystem of the “Chief Accountant” AWS. Here, a system of accounting and tax accounts is formed, the main information directories are filled out, and all financial and tax reporting is generated. The integrated system "BEST-4+" includes a number of interconnected modules (subsystems). Each subsystem corresponds to a specific accounting area. The information core of “BEST-4+” is the subsystem of the “Chief Accountant” AWS. Here, a system of accounting and tax accounts is formed, the main information directories are filled out, and all financial and tax reporting is generated. AWS of the chief accountant: maintaining a chart of accounts for accounting and tax accounting; synthetic and analytical accounting; accounting for transactions in any foreign currency and accounting currency; setting up and processing accounting documents of any type; means of monitoring account correspondence, repeated postings, convergence of ruble and currency balances; receiving reports on memorial and journal-order forms; preparation of various analytical reports; calculation of balances and tax forms; preparation of reports to extra-budgetary funds; exporting data to MS Excel with selecting a list of fields at the user's discretion.

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Especially for domestic medium-sized and small companies interested in obtaining real results from the implementation of information technologies in a short time and at an affordable cost, the Galaktika Corporation has developed special solutions - Galaxy Progress and Galaxy Start. Especially for domestic medium-sized and small companies interested in obtaining real results from the implementation of information technologies in a short time and at an affordable cost, the Galaktika Corporation has developed special solutions - Galaxy Progress and Galaxy Start. Their distinctive features are: the cost of solutions and the timing of their implementation are optimal for domestic enterprises; wide functionality, availability of planning functions; possibility of independent implementation; support of national and international accounting standards; the ability to expand the use of functionality during business development; simplicity and reliability.

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"Economist 4" is implemented on the 1C-Enterprise 7.7 platform and is intended for management accounting and budgeting in small and medium-sized companies. "Economist 4" is implemented on the 1C-Enterprise 7.7 platform and is intended for management accounting and budgeting in small and medium-sized companies. The program has basic functionality and plug-in additional modules. The main goal of the Economist 4 program is to provide an easy-to-use and inexpensive tool for accounting, analysis and planning of enterprise activities. "Economist 4" allows you to: automate the system of internal management accounting; carry out budgeting of the entire business cycle of the company. General characteristics of the product: Basic accounting policies are based on international financial reporting standards. Easily integrates into an existing enterprise information system without breaking or destroying it. Allows you to receive up-to-date, complete management information. Models the future activities of the company. A simple, intuitive interface is used.

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The BEST-5 enterprise management system is intended for use by small and medium-sized enterprises. It provides operational, accounting, tax and management accounting, planning and control of economic activities at the enterprise. The program can be used for one enterprise or an arbitrary set of unrelated enterprises. The BEST-5 enterprise management system is intended for use by small and medium-sized enterprises. It provides operational, accounting, tax and management accounting, planning and control of economic activities at the enterprise. The program can be used for one enterprise or an arbitrary set of unrelated enterprises. An enterprise management system consists of a set of functional elements - applications. Each such element automates a certain area of the enterprise’s activities. Applications are combined into functional blocks so that the system has a two-level structure. The set of functional blocks is as follows: Finance. Trade. Production. Staff. In addition, there is a set of applications that are designed to maintain the database, configure the system, and maintain general classifiers. This also includes the integrated program development environment.

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The program "1C: Accounting 7.7" is intended for maintaining accounting records for small enterprises. This program allows you to keep track of accounting transactions of the “Posting-General Ledger-Balance” type, and also ensures the execution of documents such as payment orders, a register of checks, powers of attorney, invoices, etc. It is focused on the usual manual work of an accountant (journal order system), while significantly simplifying it, and is designed for a non-professional user. The work of the program is to combine consolidated transactions of synthetic accounts of individual sections of accounting in a single book of business transactions, on the basis of which a balance sheet and financial statements are automatically generated. For this purpose, after completing settlements for individual accounting areas, entries are automatically made for synthetic accounts, which are first entered into the local transaction ledger and then into the consolidated one. It is possible to adjust the chart of accounts, standard transactions, and various directories included in the program.

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The accounting information system is the main link of the enterprise information system. Accumulating all the information on the state of the organization, it must promptly and accurately provide it not only to management and regulatory authorities, but also to partners. In many ways, the efficiency of providing information is a decisive factor in determining the position of an enterprise in modern market conditions. But no matter how well developers and distributors describe their products, it is worth remembering that there are no ideal programs. It is impossible to take into account absolutely all the accounting features of each enterprise in a standard project. Therefore, an important aspect when choosing software is the company’s willingness to help in setting up the system and training staff. After all, the quality of the system itself depends on the accessibility and understandability of the program to an ordinary accountant. The accounting information system is the main link of the enterprise information system. Accumulating all the information on the state of the organization, it must promptly and accurately provide it not only to management and regulatory authorities, but also to partners. In many ways, the efficiency of providing information is a decisive factor in determining the position of an enterprise in modern market conditions. But no matter how well developers and distributors describe their products, it is worth remembering that there are no ideal programs. It is impossible to take into account absolutely all the accounting features of each enterprise in a standard project. Therefore, an important aspect when choosing software is the company’s willingness to help in setting up the system and training staff. After all, the quality of the system itself depends on the accessibility and understandability of the program to an ordinary accountant.

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The main criterion when choosing an accounting information system is the size of the enterprise or the scale of its production. This is due to the fact that the size of the enterprise, as a rule, depends on the number of activities, employees, connections, etc. Accordingly, a large enterprise has more accounting work, which leads to the need to use multi-user information systems. In small enterprises, the volume of operations is smaller and they are, for the most part, standard. Therefore, it is quite natural that the classification of accounting information systems based on the criterion of production scale is the basis for choosing a program. The main criterion when choosing an accounting information system is the size of the enterprise or the scale of its production. This is due to the fact that the size of the enterprise, as a rule, depends on the number of activities, employees, connections, etc. Accordingly, a large enterprise has more accounting work, which leads to the need to use multi-user information systems. In small enterprises, the volume of operations is smaller and they are, for the most part, standard. Therefore, it is quite natural that the classification of accounting information systems based on the criterion of production scale is the basis for choosing a program.

Bibliography

About information, information technologies and information protection. Federal Law of July 27, 2006 N 149-FZ (as amended on July 13, 2015, as amended and additionally entered into force on January 10, 2016) [Electronic resource] – Access mode: http://www.consultant.ru /document/cons_doc_LAW_61798/ (date of access: 05/15/2016).
Yasenev, V.N. Information systems and technologies in economics: textbook / V.N. Yasenev. – M: Unity-Dana, 2012. - 560 p.
Golkina, G.E. Accounting information systems: textbook / G.E. Golkina. – M.: MESI, 2011. – 230 p.
Ilyina, O.P. Information technologies of accounting: a textbook for universities / O.P. Ilyina. – M.: Unity, 2011. – 300 p.

Problems of accounting automation In a modern enterprise, a significant number of financial flows circulate, reflected by the corresponding information flows. The transition from traditional accounting to computer accounting involves changes primarily in the chart of accounts, the system of accounting entries, and reporting. Enterprise Legislative, regulatory authorities, tax inspectorate, pension fund, statistic authorities. reporting ConsumersEmployeesBank Investors and shareholders

Capabilities of computer accounting systems Simplicity, convenience and flexibility in their development and use; Wide range of applications from small businesses to corporate structures; Clear and concise presentation of information; Adjustment to changing legislation, including tax legislation, and accounting features of a particular enterprise; Large selection of standard operations and reporting forms; Significant analytical capabilities, including graphical processing and presentation.

General characteristics of computer accounting systems A computer accounting system is a special type of information system that ensures the fulfillment of all basic functions and accounting requirements; The basis of accounting is accounting policy - a set of accounting rules, primary observation, cost measurement, grouping and final generalization of the facts of economic activity. The accounting policy states: Working chart of accounts Document forms The procedure for conducting an inventory of assets and liabilities Methods for assessing assets and liabilities Document flow rules and technology for processing accounting information The procedure for monitoring business transactions

Chart of Accounts The basic concept of accounting is the account. The account has a number of attributes: Balance type for the balance sheet account Frequency, algorithm for closing the account Currency accounting on the account Belonging to a group, subgroup (subaccounts) Account code structure Using a system of accounting accounts allows you to group the assets and liabilities of the organization.

Chart of Accounts Accounting uses the concept of synthetic and analytical accounting. Synthetic accounting - generalization of data on property, liabilities and business transactions in value terms. Analytical accounting - accounting in the context of a certain attribute. To denote the characteristic of analytical accounting in 1C:Enterprise, the concept of subconto is used. Analytical accounting provides grouping of information within a synthetic account in monetary or physical terms.

Accounting registers Accounting registers are used to register and group the accounting data of primary documents. Off-machine information support includes paper forms of a certain form and data structure. The following types of registers are distinguished: Chronological registers - registration of accounting data is carried out in chronological order (business transactions journal) Systematic registers - registration of accounting data is carried out according to a certain grouping criterion (order journal/account statement)

Documents The system of accounting documents includes: primary accounting and output reporting documents. Primary accounting documents are necessary for mandatory registration of business transactions. Accounting is carried out on their basis. The forms of primary documents must correspond to the forms of unified documentation systems. Primary documents contain the following details: Name of the document; Date of preparation of the document; Name of the organization Contents of the business transaction Measures of the business transaction (in kind and in monetary terms) Names of officials Personal signatures Other details In accounting, the legal force of the document is of significant importance. The organization has a list of persons authorized to sign primary documents.

Documents Reporting documents. All organizations, based on synthetic and analytical accounting data, prepare financial statements (accounting statements, profit and loss statements, etc.) The forms of financial statements and the procedure for their formation are regulated by regulations. Forms of financial statements include a number of mandatory details: Name of the component Indication of the reporting date or period Name of the organization Taxpayer identification number Full postal address Date of approval of the financial statements Other details

Documents Computer accounting systems provide work with primary documents (entering accounting data, their verification, viewing, searching, printing documents) To obtain accounting results, generate summary and final information, accounting systems provide the generation of reports in the form of documents of the established form and structure.

Computer accounting systems based on 1C: Enterprise Systems belong to the class of accounting systems for medium-sized enterprises. The 1C:Enterprise software package is used in several modes: Configurator – setting up the Enterprise system configuration – IS operation Debugger – debugging software modules written in the system’s built-in programming language User Monitor – operational analysis of user work

Typical configuration of 1C:Enterprise The typical configuration of IS 1C:Enterprise includes the following modules: Accounting (maintained in different areas) Personnel accounting (maintained by personnel department employees) Trade (maintained in various forms - wholesale, retail) Warehouse accounting (maintained in warehouses )

The architecture of the 1C:Enterprise system allows you to organize joint work of users with a single database based on the use of a local network. There are versions of the program based on file-server and client-server architecture. The client-server version of the system runs under the MS SQL Server DBMS. The difference in architecture is in the number of users simultaneously working with information databases

Control loops The 1C:Enterprise information system implements two control loops: Management accounting - for control and analysis of trading activities Accounting for the entire enterprise Control of balances and reserves of goods in the warehouse Multi-currency accounting of goods in the warehouse Multi-currency accounting of mutual settlements with counterparties Multi-currency accounting of cash in the cash register and on the current account Generation of management reports

Management contours Financial accounting Separate financial accounting for several companies Automated generation of accounting entries for standard transactions Keeping records of value added tax, sales tax, creating a book of purchases and sales Cost accounting of business transactions Formation of financial statements

System Configuration The System Configurator is used to develop, configure, and administer the system. During configuration, the following is carried out: Construction of the organizational structure of enterprise management in terms of IS: company, division, user Definition of business processes (personnel accounting, warehouse accounting, trade, services, etc.) Setting up standard configuration parameters in accordance with the accounting policy used Modification of primary forms documents and document flow diagrams Creation of reference books (classifiers) of analytical accounting Introduction of standard forms and methods of presenting accounting, statistical and other reporting Introduction of a data processing system in accordance with IS requirements

Metadata The basis of information support in 1C:Enterprise is metadata - a set of information objects of various classes: Constants - constant values Directories - normative reference information for objects of analytical accounting Transfers - sets of constant values Documents - forms of primary accounting documents Document journals - accounting registers of documents that allow viewing , search for documents Chart of accounts - a set of accounts and subaccounts of synthetic accounting Types of subaccounts - analytical accounts

Metadata Operation - a document of a special form for recording an accounting entry Reports - output documents, dialog boxes for entering report settings Processing - batch data processing programs Registers - accounting registers for operational accounting of the availability and movement of funds Calculation journals - accounting of completed calculations Types of calculations - calculation algorithm, corresponding to the types of accruals and deductions Calendars - work schedules of the enterprise and/or external organizations

Chart of Accounts The central part of the accounting model is the chart of accounts. Each account in the chart of accounts includes a set of properties: Name Account code Currency accounting attribute Quantitative accounting attribute Off-balance sheet account attribute Balance type attribute (active - to reflect the organization’s funds, passive - sources of funds, active/passive - both functions) Number and types of subaccounts

Chart of accounts An enterprise can use a standard chart of accounts established by regulatory documents, as well as a special chart of accounts. The system of accounts depends on the accounting policy of the enterprise. A chart of accounts is created at the system configuration stage. The invoice coding system in 1C:Enterprise is hierarchical. Subaccounts can be used to detail the assets and liabilities of an organization. Subcontract is a feature of analytical accounting that allows you to detail information about the company’s funds accumulated in accounts.

Operations Data about the business operations of an enterprise are stored in the form of special entries in the operations journal. Each transaction contains one or more entries reflecting the content of the business transaction in accounting. Each transaction consists of one or more correspondence. Postings that include several correspondence are called complex transactions. In correspondence, the debit of one account corresponds with the credit of another account. Operations include not only information about transactions, but also the general part - the content of the operation, its total amount, date, number and other details.

Operations Each operation reflected in 1C: enterprise is associated with a single accounting document and is reflected in the journal of business transactions. The operation can unfold into accounting entries - elementary operations for the movement of funds from one account to another. The operation includes the following details: Transaction date Document number Transaction amount Company Contents Transactions that make up the contents of the transaction include details: Transaction number (correspondence number) Debit account, credit account, subaccount of debit and credit - components of an accounting transaction Currency - type of currency Quantity Amount Number document lines Posting contents Journal number

Registers Registers provide operational accounting in value and physical terms. Registers are divided into registers of balances and registers of turnover. Turnover registers are formed at a given frequency Registers of balances are calculated as the movement of funds is taken into account When processing primary documents, the state of the registers changes; information about the state of the registers is obtained through the generation of reports

Working with the 1C:Enterprise software package The preparatory stage includes: Entering the details of the enterprise Entering data about the management of the organization Performing adjustments and filling out the database (adding accounts, highlighting sub-accounts) Generating standard transactions for frequently performing frequently used operations Entering initial account balances Filling out other reference books

Working with the 1C:Enterprise software package The initial stage is periodic as the reporting period is maintained and includes: Entering data from various primary accounting documents into the information system (implemented by the Business Transactions Journal function) Entering into the system information about other business transactions being performed Performing adjustments and filling out the database (using management accounting data)

Working with the 1C:Enterprise software package The main stage is periodic as the reporting period ends and includes: Calculation of totals - performed before the generation of all output documents Consolidated entries - transfer of consolidated amounts from the debit of one account to the credit of another Chess - a tabular representation of the turnover of the amounts of one account to another and the turnover of the accounts. Balance sheet - generates for each account the balance at the beginning of the period, turnover and balance at the end of the period, and also displays the results of turnover and balances. Balance sheet for the account. Account turnover (general ledger) - generates balances and turnovers on debit and credit accounts and turnovers in correspondence with other accounts for specified periods Account card - contains all transactions indicating a specific account and other reports

Formation of a document To manage information in databases, special forms of documents are used. Conclusions Accounting has a complex information system, consisting of a set of accounting tasks that have internal and external connections. Determining these connections is necessary when designing complex computer data processing systems organized on the basis of the use of computer networks. Development of accounting information support includes determining the composition of accounting indicators, introducing a unified documentation system, and using classifiers. The basis of standard accounting computerization projects is the creation of a database, reference and other information

Electronic task processing technology is a set of strictly regulated human-machine operations performed in a certain sequence, starting from the moment of creation of the primary accounting document and ending with the preparation of consolidated financial statements. The current stage is characterized by the creation of a new computer information technology based on decentralized processing accounting tasks. Let's consider its distinctive points. The use of computers installed at the user’s workplace, where problem solving is performed by an accountant directly at his workplace. Formation of local and multi-level computer networks that provide integrated processing of economic tasks of various divisions of an enterprise (organization, company). Significant increase in composition accounting calculations performed by computer technology. - Creation of a single distributed enterprise database for various departments. Possibility of forming primary accounting documents, which ensures the transition to paperless technologies and reduces the labor intensity of operations for collecting and registering documents. Integration of complex solutions accounting tasks. Possibility of organization information and reference servicing an accountant through an interactive mode. New integrated technology- difficult informationaltechnological and a software package designed in close interconnection. The technological process is developed during the preparation of a detailed design. All operations technological processes are performed on a PC sequentially at one workstation and in accordance with the structure. The basis for processing accounting tasks are various types information arrays. The first type is associated with the processes of collecting and registering primary documents. When using a PC, it becomes possible to form them by machine, which automates the process of creating documents. However, the possibility of receiving manually filled out primary documents on a PC cannot be ruled out. Second Airborne Forces informational software - files of variable and conditionally permanent information on computer media and in PC memory (database). Variable information files are generated based on data from primary documents and are used once when solving a problem for a certain period (for example, arrays of work orders, receipt orders, cash receipt orders, invoices, etc.). Files of conditionally permanent information are created once during the implementation of the project, are used repeatedly and are periodically adjusted. These include arrays of various standards, reference data, inventory cards for accounting for fixed assets, personal cards of employees, etc. In conditions of decentralized processing, when all operations technological processes are carried out by an accountant at his workplace, the content of traditionally established stages changes somewhat technological process. The execution of all operations is determined by the program menu, which appears on the screen immediately after turning on the machine. The menu is a list of program blocks (modules), where each module performs certain functions technological process, from entering primary documents to drawing up summary reports. As an example, let's look at the composition of the main menu of the Materials module. Products of the BAMBI + program. Documents Card indexes, Reports Miscellaneous reference books B technological The process performed on a PC can be divided into the following stages: preparatory, initial and main. The preparatory stage is associated with the preparation of the program and informational bases for work. This stage acquires particular importance in the initial period, when implementing the task. The accountant enters the company's reference data into the machine and adjusts the plan. accounting accounts and the composition of typical transactions. Various directories are filled out and corrected: departments, enterprises, materials, suppliers, buyers, etc. When implementing a project, balances on balance sheet accounts are entered manually once; then they are obtained automatically. It also provides for the execution of operations to establish the billing period. To perform these operations, the program menu blocks Card Files, Directories and Miscellaneous are used. The initial stage is associated with collection operations and registration of primary documents. As already noted, it is possible to generate documents manually or automatically. In our example, automatic generation occurs by accessing the Documents menu block. As a result, documents are generated regarding the receipt and consumption of materials at the warehouse. Data from primary documents is entered into the machine periodically, as data is received. The document entry program provides for the following functions: X compiling a register of entered documents with the assignment of their unique number, date of extract and other characteristics; X automatic entry into the document of reference and conditionally constant characteristics (suppliers, price, etc.); X conversion of entered digital information into alphabetical information; X automatic execution of entries in the journal of business transactions; X removal of incorrect documents; X control and correction of incorrect information; X printing of the primary document; X X duplication of documents. The initial stage ends with the placement of these documents into base arrays. The main stage is the final stage of working with the program and is associated with obtaining various reporting forms. In our example, to perform this, we use the Reports menu module, which allows us to obtain documents such as the List of Inventory Balances, the Turnover List, etc. During the main stage, the machine ensures that various combined (working) arrays used for compiling are obtained from the database reports. Each working array is subject to sorting by some keyword (for example, material nomenclature number) and calculation of the total data in it. As a result, a reporting summary is generated, which is then printed. It is also possible to perform such operations as archiving data onto computer media and generating information for transfer to other workstations. For the modern stage of development computer processing is characterized by integration of tasks accounting accounting provided for by transactions technological process. Its essence is that, processing each section accounting accounting on a separate workstation, information is generated, which is subsequently combined and used by the main module of the program to obtain a summary accounting reporting (posting transfer mode). An important element of implementation technologies processing accounting tasks is its software. On the market computer programs in Russia there is a wide range of options accounting programs designed for various enterprises, firms, organizations. The development of software products is carried out by numerous domestic companies, the most famous of them are L1S: Accounting, Parus, Intellect-Service, Infosoft, Hacker-Design, etc. The basis for the classification of functional packages accounting accounting may serve their focus on small, medium or large enterprises. Many companies produce programs in two versions: local and network. It should be noted that network options are much more complex and expensive and require the implementation of new technologies client - server, special equipment and operating systems, as well as the availability of a staff of computer network maintenance specialists. As a rule, network versions in addition to programs accounting accounting are focused on computer processing of management information of the entire company or organization. Let's look at the characteristics of some functional packages accounting accounting. Mini-accounting packages are designed for accounting departments with a small number of employees, without a pronounced specialization of employees in specific areas of accounting. Programs aimed at small businesses, under the general name Posting - General Ledger - Balance, primarily perform the functions of maintaining synthetic and simple analytical accounting. The most famous patents of this class are: l1C:Accounting, Turbo-Accountant, Folio, etc. Mini-accounting packages are easy to learn and operate, and are designed for non-professional users. Despite their great diversity, they usually have common characteristics. For example, automatic journaling of business transactions, availability of a chart of accounts and standard transactions, the ability to generate a number of primary accounting documents, automatic compilation of summary accounting reporting. Packages Integrated accounting The system is designed for small and medium-sized businesses. The main feature of the packages is their modular design. The basis of the package, as for small businesses, is the Posting - General Ledger - Balance module, which contains built-in modules for some areas of accounting, and also maintains detailed analytical accounting. For example, for such areas of accounting as accounting for wages, materials, fixed assets, cash desk, bank, contracts, suppliers and others, analytical accounting is carried out in an independent mode, but subsequently they are integrated in the Posting - General Ledger - Balance Sheet module. compilation of a consolidated accounting reporting. These packages grew out of mini-accounting and are the most common. The best packages of this class are Parus, Kompekh+, Bambi+, Bukhkompleks, Supermanager. Packages Complete system accounting accounting are the oldest form of existence accounting programs. The creation of specific programs for each section of accounting occurred historically even before the advent of modern personal computers. Packages of this class are the most rational for medium and large enterprises and provide for the presence of a complex of local, but interconnected packages for individual areas accounting accounting, where extended analytical accounting is maintained and an interface for information exchange is provided between the automated workplace of consolidated accounting and the automated workplace of individual accounting sections. The composition of the packages of the complex is as follows: Posting - General ledger - Balance sheet, labor and wages accounting, fixed assets accounting, production cost accounting, accounting of financial and settlement operations, accounting of finished products, asset accounting, accounting of financial results, analysis of the financial condition of the enterprise. Composition of the traditional complex accounting tasks can be expanded by creating new management, trading and analytical modules of the complex. In this case, it is necessary to observe the main principle - packages must be informationally are interconnected, which is only possible when purchasing the entire set of programs from one company. In the development of programs of this class, the companies Infosoft, Intellect-service, Micro/plus, Omega, New Atlant and Ton Soft, Nikos-Soft have proven themselves well.