Program "1C: Accounting"– a universal accounting program, which is the most widespread (according to the Financial Newspaper, the Soft-Market newspaper, etc.) accounting program in Russia. “1C: Accounting” can be customized by the accountant himself to the accounting features of his enterprise, to any changes in legislation and reporting forms. Having once mastered the universal capabilities of the program, an accountant will be able to automate various sections of accounting: cash desk, bank, materials, goods, fixed assets, settlements with organizations, salaries, etc. “1C: Accounting” is successfully used in small enterprises, in trade, in budgetary organizations, in joint ventures, 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: Windows operating system; Intel-80386DX processor or higher; RAM at least 4 MB; hard drive (about 4 MB used); floppy disk drive; Printer; display

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

Main features of “1C: Accounting”: maintaining synthetic and analytical accounting in relation to the needs of the enterprise; ability to maintain quantitative and multi-currency accounting; obtaining all necessary reporting and various documents on synthetic and analytical accounting; full customizability: the ability to change and supplement the chart of accounts, posting system, analytical accounting settings, forms of primary documents, reporting forms; possibility of automatic printing of output primary documents.

The initial data for the program are the transactions entered into the business transactions journal. All transactions reflecting the economic activities 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, quarter, etc.

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

When manually entering entries into the journal, the date, correspondence of accounts, amount and content of the transaction are indicated. If analytical accounting is maintained for the specified accounts, the program will require you to enter the characteristics of analytical accounting (sub-account). If quantitative and/or currency accounting is maintained for posting accounts, the program will require you to enter the quantity and/or amount in currency

Using standard operations will automate the entry of standard or frequently used operations. When you enter a standard 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 salaries and immediately determine contributions to the pension fund and other funds, etc. Using standard operations, you can also close accounts and calculate profits.

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.) and related transactions into the transaction journal, which are automatically calculated using specified formulas. You can set automatic recalculation of transactions associated with a document or calculation. 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. By entering the transaction details once (quantity, amount, date, etc.), you can immediately receive both the transactions in the transaction journal and the output (primary) document (payment order, invoice, invoice, expense or receipt order).

Based on the entered transactions, reporting and various supporting documents are generated: balance sheet; chessboard; account analysis; account turnover; journal – order and statement of account; summary postings; analysis of invoices by dates; transaction log report; account card

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

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

The program has a mode for generating custom reports, which allows you to describe the form and content of the report in some accounting language, including balances and turnover on accounts and on analytical accounting objects. Using this mode, reports submitted to the tax authorities are implemented; in addition, this mode is used to create internal reports for analyzing the financial activities of an organization in any form.

With the simplest use of 1C: Accounting, you can limit yourself to simple synthetic accounting. At the same time, you can enter transactions and, on their basis, receive balance sheets, account cards, the general ledger, maintain a cash register, process bank documents, print payment documents and issue reports for the tax authorities.

The full capabilities of the 1C: Accounting program are revealed when maintaining 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 the implementation of contracts. Settlements for salaries and with accountable persons, etc.

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

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

"AUBI" is the registered name of the integrated software system “Automation of Accounting” for small, medium and large enterprises. The abbreviation of the name of the complex “AUBI” is constructed from a number of letters included in the above phrase, enclosed in apostrophes. In this way, 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 types of activities. The software package is of equal interest to both trade (commercial) structures and manufacturing enterprises. The flexible system of the program allows you to customize “AU-BI” to the needs of a specific user. At the same time, the accountant of each enterprise, based on his own needs, has the opportunity to create 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 enterprise’s activities, “AUBI” allows you to keep records of the following elements of accounting production: accounting of materials (warehouse); accounting for low-value and wear-out materials (MBM) 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 transactions - payment orders, claims and registers; accounting of accounts; maintaining a journal of business transactions; maintaining the general ledger; formation of chess and turnover sheets; formation of various analytical accounting statements... etc.

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

Synthetic accounting

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

Analytical accounting

Analytical accounting occupies a very important place in the accounting department of a fairly large number of enterprises. In general, the full configuration of “AUBI” is able to generate accounting records for any period of time for: materials (account 10); IBP (count 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 (count 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 calculations (account 76) ... etc.

If this is not of interest due to the type of activity of the enterprise, 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.

Please note that AUBI can be supplied in various configurations. At the user's request, various program elements can be included or removed from the delivery package. Such program elements may include various accounting (analytical) statements, banking operations, cash register and some others. It is quite obvious that the above-described extensions to the functionality of AUBI are reflected in the cost of the software package. Let us add that the user himself decides whether to simply be a registered user and at the same time learn how to work with the program independently using 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 or 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 IBM and Macintosh computers.

The accounting system allows you to operate the following operations: analytical and synthetic accounting; automatic accounting of exchange rate differences; conversion of accounting data to any national currency; maintaining order journals, general ledger and balance sheet in any currency and summary by equivalent; flexible chart of accounts that takes into account all individual characteristics; formation of complex transactions; consolidation of data from various organizations and branches.

INFO – Accountant. The following are ready for you at any time: balance with all applications; turnover sheet; main book; statements of analytical accounting of accounts; order journals and statements for them, checkerboard; various statements and certificates; analysis of financial activities with the construction of graphs and diagrams.

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

FOLIO – maintaining accounting records of any number of enterprises on one computer with the ability to obtain a consolidated form for several enterprises; detailed financial analysis of the activities of organizations for which accounting is maintained; accounting of cash flows over time; financial balance sheet for the manager and profit and loss report by month and year; analytical indicators; currency; salary; stock; system for forecasting the optimal selling price of a consignment of goods; the ability to generate new reporting forms; built-in multi-level tables.

Infin – Accounting – well-thought-out program structure and design familiar to accountants; full automation of accounting; up to five levels of analytical accounting; minimal changes in setting up the program to suit the specifics of your enterprise; accounting for several enterprises at one workplace; the ability to adjust to any changes in legislation; possibility of conducting double accounting; ability to work with any currencies; password protection; saving data for any number of years

ABACUS – ABACUS professional - a full range of accounting.

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

SABU company "Omega" The main development of the Omega company is the ABACUS Professional software package, designed for accounting, financial planning and management in enterprises with up to 50 - 60 employees in accounting and financial planning services. This automated control system is created on the basis of the Clarion 3.1 DBMS and consists of a set of interconnected modules (fixed assets and investments, warehouse accounting and invoices, bank and cash desk, accountable persons, contracts and settlements, wages, work with accounts, printing accounting documents, reports and financial analysis, printing of accompanying documents, service and installation, off-balance sheet accounts), which can function both independently and as part of a complex.

At the software level, the SABU concept includes a “file-server” configuration. All workstations are configured for the same database files, information processing (entering, editing, deleting) is carried out at each station. When attempting to simultaneously access the same record from different workstations, the complex issues diagnostic messages.

The network version works on networks running NetWare and Windows NT. In a LAN running LANtastic OS, no more than three workplaces are allowed. Minimum requirements for the client station: 386DX processor and 4 MB of RAM. The server must have a 486DX class processor or higher and 8 MB of RAM (minimum requirements for the server when up to five client stations operate on the network). Along with ABACUS Professional, the Omega company has developed programs for automating business accounting of banks and financial companies (ABACUS Bank), accounting for the services of hotels and hotel complexes (Hotel), operations with securities (ABACUS invest), accounting in companies with a network of trading centers, branches, warehouses and leading centralized accounting of trade turnover (Trade house). The last three products can function independently or in combination with ABACUS Professional.

In addition, the Omega company is promoting to the market a fundamentally new ABACUS Financial software, which is not a replicable product and is developed to order, taking into account the specific methodology and organization of accounting at the enterprise. This software package was created using the Oracle DBMS and is designed to automate accounting and financial planning work at large enterprises.

BOSS– Automatic control system of the company "IT" The company "IT" has developed a comprehensive automation system "BOSS", intended for large enterprises, production and trade associations. As an enterprise management tool, the BOSS system has an industry orientation and includes the SABU BOSS-Accountant, which carries out accounting and reporting, as well as a set of the following functional modules aimed at automating certain business processes: BOSS-HR Manager (personnel management and payroll); "BOSS-Referent" (document flow management); “BOSS-Storekeeper” (automation of warehouse accounting, and for large enterprises, as a rule, is developed separately); “BOSS-Seller” (sales management); "BOSS-Supplier" (automation of the supply process); "BOSS-Technologist" (production management); "BOSS-Financier" (automation of financial management with elements of analysis); “BOSS-Analyst” (analysis of actual production costs and obtained financial results). In fact, the BOSS system is an integrated automated control system with an expanded set of functionality. The IT company offers two product implementations that differ in software and hardware platforms. For medium-sized and some large enterprises there is a “BOSS-Company” system, which uses Scalable SQL Server v3.01 software from Pervasive Software as a SQL server. At the customer's request, the delivery package can include advanced application development tools for the specified DBMS, allowing for rapid database design and visual layout of program modules using the SQL language standard and the fourth generation language. SABU "BOSS-Company" does not place high demands on hardware parameters.

SABU "BOSS-Accountant" can be used at enterprises of any form of ownership and function both independently and as part of the management system "BOSS-Company" or "BOSS-Corporation".

BEST– for personnel management and payroll, the “Personnel” and “Wages” modules are used, which can be used either separately or as part of the “Integrator” complex. SABU company "Intellect-Service" A distinctive feature of the BEST software version 3.1 is its focus on complex automation of wholesale trade enterprises. This product can operate in both local and network versions. The network environment used is NetWare OS versions 3.11 and higher, Windows NT, VINES, LANtastic, etc.

Structurally, the BEST system is designed as a set of interconnected software modules: setup and system utilities; Maintaining the General Ledger (workstation of the chief accountant); accounting of cash transactions; accounting of transactions with the bank; accounting of fixed assets; inventory accounting; accounting of goods and finished products; sales (sales) management; wage.

The “Sales Management” module (in Western systems it is most often called “Sales Book” or “Order Placement”) performs managerial rather than accounting functions. It allows you to draw up orders for contractors to purchase material assets from the enterprise. The generated order serves as the basis for drawing up invoices and invoices. The described module automatically controls the quantity of goods issued from a specific warehouse. After processing all documents in the accounting system, the order is assigned the status of completed. Preparation of orders significantly reduces the time spent on managers and facilitates planning of the enterprise's trade and purchasing strategy.

CHORD– SABU company "Atlant-Inform" The "Accord" system (version 3.2 and higher) is a set of programs that automate various services of the enterprise. The HR department, planning services, accounting, purchasing and sales management services, and the labor and wages department can operate in the same information environment. Functionally, the system is divided into modules: supply management; sales management; stock; exchange (designed to organize the operation of the system in a distributed database mode and exchange information between several departments remote from each other); technical and economic planning (TEP); workwear; shopping room; commission (automation of functions of accounting for consignment goods); HR management; wage; Accounting; accounting of fixed assets and intangible assets; IBP accounting; international accounting reporting; analysis of financial condition; standards; administrator. The module “Technical and Economic Planning” is of greatest interest. It allows you to calculate the production plan for each month in physical and value terms for each workshop (taking into account available stocks) based on the composition of production orders; establish a product release plan; calculate the need for materials, semi-finished products for the planned or actual production volume; determine the consolidated requirements for materials, as well as labor costs for one product or a batch of similar products; calculate the planned cost of products and semi-finished products; give a sequence of technological operations and labor costs in the production of products or semi-finished products, etc. Such a wide functional content facilitates the analysis of the dynamics of production costs over any period of time. The system was developed using the Atlantis tool environment from the Atlant-Inform company, using the Btrieve record management system, SQL Server from Sybase and supporting client/server architecture. Hardware requirements: the client station requires a processor of at least 386DX class, RAM of 4 MB; for a server - a processor of at least 486DX class, RAM of at least 16 MB.

Other accounting automation tools. In addition to the software discussed above, the Russian SABU market has about two dozen replicable systems and more than 200 products developed according to specific orders or for small runs and subsequent support by specialists from the manufacturer. The network accounting software package RS-Balance from R-Style Software Lab consists of the modules “Central Accounting”, “Trading House”, “Cash Office”, “Salary” and “Fixed Assets”. The main thing here is the “Central Accounting” module, which receives information entered in other systems. The Trading House software, which combines accounting and information (managerial) functions, deserves special attention. For accounting purposes, statements and accounting registers are generated in any context. Statements necessary for managing commodity turnover and carrying out procurement activities are compiled for managers. The movement of goods is monitored from the moment the purchase contract is prepared to the implementation stage. The price is formed taking into account customs duties and other overhead costs, which facilitates the correct determination of the financial result from the sale of goods. The DiasoftBALANCE system of the Diasoft company, which is a universal software package, allows you to combine accounting automation with complex automation of a bank (based on DiasoftBANK software) or an insurance company (using the DiasoftINSURANCE package). The CAD system under consideration has a built-in powerful language for describing calculations, allowing the user to independently determine algorithms for processing primary information, for example, rules for conducting calculations, algorithms for generating transactions based on their results, rules for generating summary data. Using this language, you can access any data from the accounting system, and then use arithmetic and logical operations, as well as special language operators, to form a new characteristic of the accounting object. The principle of operation of the SABU of the Parus Corporation is simple and differs little from the principles embedded in other products in this category. Entering information into the system begins with processing primary documents. Payment orders, incoming and outgoing cash orders and other payment documents are stored in a special section to which direct access is allowed. Invoices for product release and invoices are stored separately from each other. After entering the primary documents, it is possible to process the documents in the accounting department. The use of various kinds of directories of organizations and material assets makes filling out documents easier. SABU "Parus" is fully compatible with the corporation's new software products designed to automate the activities of insurance companies.

Among other developments, we can note the SABU of the companies Zvezda, Informatik, INFIN, New Atlant, Cepheus, which have a certain share in the Russian market, but are not of interest for independent analysis. Thus, the majority of third-generation automated control systems in their ideology are integrated products, the functionality of which goes beyond the scope of accounting automation tasks. 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), hotel business (Omega).

Programs for automating small accounting are relatively easier to implement, but they, as a rule, do not contain automatic functions that allow accounting to be carried out taking into account all the nuances. Such small programs include, for example, “Info-accountant”, “1C”, the “Skat” program produced by SKB “Kontur”.

Programs for automating large accounting are directly opposite in characteristics. They allow you to automatically conduct all possible accounting operations, from the revaluation of fixed assets to accounting for the cost of capital construction projects, however, such programs are much more complex and their implementation is more labor-intensive. 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 versions for DOS and for Windows. We can definitely say that if the optimal program has both versions, you should choose Windows, since it is a more modern operating system.

If several employees will work in an automated accounting department on several computers, then the computers must be networked so that the entries entered by all accountants fall into one common journal. All currently popular programs have network versions, which are slightly more expensive than non-network ones. The work of a program to automate large accounting is generally unthinkable in non-network mode.

22. Issuing an invoice

An invoice can also be entered based on the following documents:

— “Extract”;

— “Completing the work stage”;

- "Provision of services";

— “Transfer of intangible assets”;

— “OS Transfer”;

— “Cash receipt order”;

- "Sales Invoice";

— “Sales of shipped products”;

— “Release of materials to third parties.”

The screen form of the document “Invoice issued”, in general, consists of three tabs: “Header”, “Tabular part” and “Corr. Account and customs declaration number.”

Bookmark "Hat"

The details placed on this tab serve to store information about the header of the printed form of the document (counterparty, consignor, etc.), and also include a number of checkboxes and switches that control the order in which transactions are generated when posting a document.

The “Document basis” attribute is used to select a document for shipment or receipt of an advance payment. When you select a new basis document, the values ​​of all document details are updated in accordance with the selected basis.

Checking the “Invoice for advance payment” checkbox means that the invoice is issued upon receipt of the advance payment. As a result, some of the document details that are not involved in issuing an advance invoice cease to be used (become invisible or unavailable for editing). An invoice for an advance payment, when posted, generates transactions only on the debit of account 76.AB “VAT on advances received” and the credit of account 68.2 “Value added tax”. When a base document is selected that reflects the receipt of an advance payment, the “Invoice for advance payment” checkbox is selected in accordance with the type of this document and is not available for editing.

The fact that an organization is a VAT payer is specified in “Information about the organization” (menu “Service”). The method for determining revenue (“by shipment” or “by payment”) is set by the user of the program through “Accounting Policy” (in the same menu). Here it is also important to correctly set the validity date of the entered parameters.

The user has at his disposal the document “Invoice issued”, which is automatically filled out on the basis of the “Invoice” or “Service Rendering Certificate”. It is not recommended to enter it separately from the shipment document and fill it out manually, because Input errors are possible, and the connection between documents drawn up as a result of one business transaction will not be visible. When auto-filling, VAT will be charged in accordance with the basis document.

The “Loan account” detail, which can take the values ​​“68.2”, “76.N.1”, is set by the program when entering a document, depending on the accounting policy data. The selected value will determine the type of transaction that will be created when posting an “Invoice”. For organizations using the “on payment” method, the following posting is used: Dt 90.3 CT 76.N.1 “VAT amount”.

Thus, account 76.N.1 is used to account for amounts of value added tax that have not yet been paid by the buyer. It is important that analytical accounting is maintained on this account in the context of Counterparties and Invoices, and unpaid VAT can always be seen if you generate, for example, a standard report “Account balance sheet” with the necessary analytical detail.

After payment has been received from the buyer, the organization must charge VAT to the budget. In this case, it is most convenient to do this in the program if you enter the document “Sales Book Entry”, again based on the “Invoice”. In this document, it is advisable to indicate the date of payment, which will subsequently be displayed in the “Sales Book”. The posted document creates a posting that closes the previously unpaid VAT and creates a VAT debt: Dt 76.N.1 CT 68.2 “VAT amount”. After this, the “Sales Book” report will also include a line for the posted documents “Sales Book Entry”.

Based on the value of the checkbox “Subject to VAT at a rate of 0%,” the system distinguishes transactions in which the material assets shipped and services provided are subject to VAT at a rate of zero percent. When this checkbox is checked, the “VAT Amount” column in the tabular section will be reset to zero, and in the printed form of the document, the “VAT Rate” column will be filled in with “0%” values.

An invoice reflecting a transaction subject to VAT at a rate of zero percent is not included in the sales book and does not generate VAT entries. To reflect this operation in the sales book, you need to enter the configuration document “Sales book entry”. In this case, the Sales Ledger Entry document marks the point at which the organization receives the right to apply a zero percent rate to the transaction.

If the checkbox is not checked and the rate “Excluding VAT” is selected in the tabular part of the document, then in this case the value indicated in the line will be considered exempt from tax.

To process transactions under agreements that provide for a settlement currency other than rubles, the “Currency” attribute is provided. The sales and tax amounts indicated in the document must accordingly be indicated in the currency of the contract. The requisite is used to convert currency amounts into ruble amounts when generating transactions with a document, as well as when calculating the amount differences in account 76.N “Deferred taxes” for organizations with an accounting policy of “on payment”.

With the document “Invoice issued,” taxes can be accrued on the credit of the corresponding subaccount of account 68 “Taxes and Fees” or on the credit of account 76.N “Deferred taxes.”

Tabular section tab

Filling out the tabular part on the “Table” tab of the “Invoice” document can be done in two ways:

— by simply entering a new line in the tabular part of the document (the “New Line” item in the “Actions” menu). In this case, you must first select one of the directories: “Nomenclature”, “Materials”, “Fixed Assets”, “Intangible Assets”, “Other”, then from the selected directory - the required nomenclature unit, material, item, fixed asset or intangible asset;

- by multiple selection from a directory. To do this, click the “Selection” button, select the desired directory from the drop-down menu, and then indicate the necessary elements in the directory form.

The names of the directory elements will be transferred to the tabular part of the invoice and the directory window will not close. Then the next directory element is selected, etc.

For each document item, the quantity, price, tax rates, sales amounts, taxes and excise taxes are indicated. When filling out the next line, tax rates are filled in by default with values: when entering goods and services - from the “Nomenclature” directory, and when entering other assets - based on configuration constants containing the values ​​of the main tax rates.

Tab “Corr. account and customs declaration number.”

On the tab “Debit account, customs declaration, etc.” the debit account of the VAT transaction is selected. If account 90.3 “Sales VAT” is selected as a debit account, then accounts 90.4 will be used when generating excise tax transactions. In all other cases, the same correspondence shown on the invoice line will be used for all taxes.

For imported goods, the country of origin and the customs declaration number are indicated. This information is used when printing the document and when generating transactions on the customs declaration account “Accounting for imported goods according to the customs declaration”.

The document “Invoice issued” is intended for the preparation of invoices issued to customers as goods (products, works, services) are shipped.

To enter a new invoice, select the “Invoice issued” item from the “Invoices” submenu of the “Documents” menu of the main menu of the program.

When registering a document, the supplier's invoice number is indicated as its number, and the date of its receipt by the organization is indicated as the date. The next line is to enter the date and number of the supplier's invoice as they will be displayed in the purchase book.

The document has three tabs: “Amounts”, “Corresponding accounts”, “Imported goods”.

“Amounts” tab

In the “Capitalization document” attribute, you should indicate the configuration document on the basis of which the invoice is entered, in the “Date” attribute - the date of capitalization of the valuables as it should be reflected in the sales book. When you select a posting document, the invoice details will be automatically filled in with new values ​​based on the data in the selected document.

The “Total purchases, including VAT” detail indicates the amount of purchases for the purposes of calculating value added tax.

When filling out the details in the “Including” section, you should take into account that purchases taxed at a rate of 20% also include turnover taxed at an estimated rate of 16.67%, and purchases taxed at a rate of 10% also include turnover taxed at an estimated rate of 16.67%. rate of 9.09%.

When checking the “VAT according to Art. 0%" all document amounts, except for the value of the "Total purchases" attribute, will be reset to zero and will become unavailable for editing. When creating a purchase book, entries made on the basis of this invoice will be included in the purchase book column “purchases taxed at a rate of 0 percent.”

In the “Exempt” field, you must indicate the amount exempt from VAT.

If the “Generate transactions” checkbox is enabled, then when posting a document, transactions will be generated for the accounts specified on the “Corresponding accounts” tab.

Tab “Corresponding accounts”

This tab specifies the accounts for which transactions will be generated.

Tab "Imported goods"

If the posting document is not selected or contains goods for which the country of origin is indicated, then it becomes possible to enter into the document information about imported goods, customs declaration numbers of incoming imported goods, as well as the number of incoming imported goods.

When posting, the document “Invoice received” generates a posting for each imported product to the off-balance sheet customs declaration account, recording the quantity of imported goods received.

When posted, the document generates a posting for the accounts selected on the “Corresponding Accounts” tab. When entering an invoice based on a posting document or selecting a posting document in the open form of a new document, the value of this detail should be set to 60.1 “Settlements with suppliers”. The “Supplier” attribute is used when the document generates transactions to determine the object of analytical accounting in account 19 “VAT on purchased values.” The document will indicate itself as a subconto of the “Document” type.

The document “Invoice received” is used as the basis for entering documents “Record of the purchase book”, from which the purchase book is subsequently formed.

Task 3.3

Register the information base of the new enterprise.


1. Current account Dt 51	39503
   Debt under contract No. 28 to the supplier ZAO Dom for goods Kt 60.1	1509
   Remaining goods for sale in bulk VAT 20% at the main warehouse Dt 41.1: 50 kg of paint at a price without tax 107 (purchased 95) 27 rolls of wallpaper at a price excluding tax 164

Until the end of the 20th century, ordinary wooden abacus remained the main tool for accounting. This easy-to-learn, accessible and very functional tool was on the desk of everyone who was responsible for accounting.

In theory, today's accounting programs should have the same qualities. The list of such software is quite impressive. But not every application meets the above requirements and copes with the assigned tasks.

Moreover, in this case it makes no sense to rely entirely on user reviews. If a certain product is perfect for one accountant performing certain tasks, then for another, working in a neighboring area, it will be practically useless. So it's not that simple here.

We will try to understand this issue and provide a list of the best accounting programs, where each application is distinguished by the efficiency of its work and other quality components. We will start with desktop versions, which are tied to one or a group of PCs, and will continue with online services. For a more visual picture, the list of names of accounting programs will be presented in the form of a rating. The main criteria in our case will be the efficiency, convenience and functionality of applications.

Our list of accounting software includes the following products:

1. "1c accounting".
2. "Info-Accountant".
3. "Turbo Accountant"
4. "BEST".
5. "Sky".
6. "My business."

Let's take a closer look at the participants.

"1c accounting"

Topping our list of accounting programs is 1C: Accounting. The software can be used, without exaggeration, wherever it is necessary to calculate, estimate and automate something. Thanks to intelligent integration, the product from 1C will fit into any, even the most complicated system.

The developer tirelessly monitors his brainchild and regularly releases updates and patches, thereby expanding the functionality of the program taking into account the latest changes in legislation. The system contains more than 850 metadata objects, of which more than a hundred are various aggregators and specific tables.

The solution simply does not have any critical shortcomings, so 1C: Accounting rightfully tops our list of accounting programs for computers. The only thing that entrepreneurs sometimes complain about is the high cost of the product. If the basic version can be purchased for a more or less acceptable amount of 5 thousand rubles, then the cost of advanced solutions starts at 30 thousand rubles.

"Info-Accountant"

Even despite the significant lead in sales, as well as in the amount of installed desktop software, 1C considers Info-Bukhgalter its direct competitor. For many entrepreneurs, this product is at the top of the list of accounting programs to install.

Info-Accountant has more than enough positive aspects, but the marketing part, alas, is much less developed. Advertising from 1C pours out from literally every pillar and banner, and thematic magazines are full of yellow company logos. Info-Accountant does not place such emphasis on advertising, which is why it is in the constant shadow of the giant.

Software features

The product deservedly takes second place in the list of accounting programs. Solutions from Info-Accountant boast the widest functionality, intuitive interface and minute elaboration of all specific aspects with subsequent adaptation.

The program is in no way inferior to its older brother, and even their basic versions cost the same - 5 thousand rubles each. Advanced modifications start at 20 thousand rubles. Also, many entrepreneurs were pleased with the availability of free solutions, even with limited functionality.

"Turbo Accountant"

In third place in our list of accounting programs is a universal solution - “Turbo Accountant”. The product includes several modifications aimed at automating the accounting of enterprises, regardless of their form of organization.

Among the obvious advantages are a unified information base, as well as convenient and, most importantly, flexible tools. In addition, the product is perfectly optimized and is not “overthought” for trifles, like the previous two. The developer monitors the program and makes relevant changes approximately once a quarter.

Product Features

The entry threshold acts as a fly in the ointment. The interface becomes convenient and flexible after thoroughly mastering the product, where the accompanying documentation takes up almost five volumes. And not every entrepreneur and accountant will rush to study this jungle. But if you master the program properly, you simply won’t want to switch to something else and will feel like a fish in water in accounting.

As for the cost, Turbo Accountant offers more affordable price tags for its products. The basic version with the Accountant application costs only 990 rubles. The cost of other, more advanced solutions starts at 7 thousand rubles and reaches around 60 thousand (10 workstations/network support).

"BEST"

In fourth place in our list of accounting programs is the BEST component product. One of the main advantages of such software is the division of functionality into application blocks. That is, each segment is responsible for a specific area: personnel, finance, logistics, etc. Moreover, the blocks can work not only autonomously, but also in a joint mode, so, as a rule, there are no problems with synchronizing transactions.

The program interface itself is distinguished by its simplicity and convenience. All tools are located in obvious places and are easily accessible with the first click. In addition, the developer offers a variety of educational materials in both text and video format.

Disadvantages include late updates and closed system. The last point does not allow you to complete something manually, as is, for example, implemented in 1C and Info-Accountant, so you have to be content with what you have.

A basic product license will cost approximately 9 thousand rubles. The cost of advanced cooperative and network solutions starts at 30 thousand.

"Sky"

This is already a web service for accounting. One of the main advantages of the Sky web client, besides the poetic name, is the simplicity of the interface and the presence of intuitive, as well as accessible, tools. For beginning entrepreneurs who are good at accounting, this option will come in handy.

The service allows you to fully work in the areas of the simplified tax system, UTII and OSN. The output is standard reports that any tax office will accept, both in paper and electronic form. Uploading occurs in popular XML and Excel formats.

It is also worth noting that the service has a convenient application for smartphones. Judging by the reviews, the version for iOS is made somewhat clumsily, but the software for Android is implemented as it should and is not buggy. Here you can also set up SMS notifications about the acceptance of your reports by the tax office.

The disadvantage is the lack of trust of clients in the service. The developer tried to make it as efficient and convenient as possible, but with promotion things are not going well. And domestic consumers are wary of anything new, as well as distrustful. The price for the service is not outrageous. The product will cost approximately 500 rubles monthly for a basic solution.

"My business"

This web service has been operating for almost nine years now. Judging by the reviews, users do not note any critical shortcomings in the operation of the resource, and if something arises, the developer responds to calls and promptly corrects errors with updates.

The functionality of the service is able to cope even with large enterprises, which is confirmed by more than one thousand satisfied business people. Of course, in especially difficult cases it is better to turn to the venerable “1C” or “Info-Accountant”, but the software grinds the average workload of accounts like sunflower seeds.

The web application offers the user its own database of regulations, specialized forms and thematic forms. In addition, the service has a built-in online consultant, where competent specialists will help with advice or serve you, as they say, turnkey. As for the cost, everything is fine with this too - from 366 to 2083 rubles, depending on needs.

Business is not always about analyzing huge amounts of information. At least not right away. At the beginning of its activity, the company's only valuable information resource is data on the state of its assets, liabilities and capital. That is, accounting data. And the first step towards global automation of business processes may be choosing an accounting program. Practicing accountant Elena Yakovleva talks about the capabilities of the most common programs.

Before choosing one or another accounting program, you need to analyze the work of your company. The choice of program will be based on what documents you use, what taxation and reporting system is used.

All high-quality programs that help with accounting perform a huge number of functions. But there is a certain set that is typical for everyone, this is:

• all aspects of working with primary documents,
• carrying out the necessary accounting calculations,
• analysis of current legislative articles,
• compiling a register of all business transactions,
• work on filling out financial reporting forms,
• work with assets and liabilities of the enterprise.

Therefore, if it is necessary to maintain accounting records for a small or medium-sized business, then the company will be able to make do with a program with a set of pre-installed functions that will not change. If this is a large enterprise with a lot of subtleties in accounting, then you should choose software that will allow you to integrate additional options or applications.

Free programs

Free is not always bad. Modern programmers offer a large number of their developments that help accountants in their work. But here you need to understand that free software will not provide a comprehensive solution to problems. It will only help for a specific area of ​​accounting. Therefore, free programs will be good helpers for small organizations.

For example, the “Legal Taxpayer” program is well suited for preparing accounting and tax reporting forms, certificates of income for individuals (No. 2-NDFL), special declarations, documents for registering cash registers, as well as for auto-filling out forms and identifying errors. One of the advantages of this software is that it can handle accounting for several companies at once.

Another option for a free program is “Info-Accountant 10.2”. The main functions of this software: processing cash and banking transactions, personnel and warehouse accounting and payroll calculations. This program works with all tax regimes. The only limitation of the free version is 1000 business transactions selected from the journal to be reflected in reports for the year. If there is a need for more operations, you can purchase a paid version.

A convenient option for working with primary documentation is Business Pack. This free program allows you to create invoices, invoices, sales receipts, acts of completion, contracts, payment requests and orders, cash receipts and outgoing orders and much more. All created documents can be exported to the required formats or even to more functional programs. In addition, this accounting program allows you to exchange “primary accounts” through the Telepak service.

To calculate the single tax of individuals and legal entities, the Uroshchenka program is often used. It automatically generates tax returns, receipts for payment at the bank, and allows you to calculate taxes at a rate of 6% and 15%.

As you can see, free programs for accountants help in solving certain problems, which, for the most part, relate to tax reporting. And, of course, one or two free accounting programs, tailored to specific needs, can greatly simplify the work of an accountant in a small enterprise.

Paid accounting programs

If there is a need to fully automate accounting to increase the efficiency of employees and improve control over the financial activities of the enterprise, then it is better to choose paid programs that cover all areas of accounting.

The most common platforms that specialists have been using over the past few years are:

• System "1C"
• Software "Parus-Enterprise",
• Accounting system "Galaktika ERP"
• "BOSS" system.

The listed software has long proven itself to be the best. Each offer has a wide range of capabilities, high-quality service, and regular updating of all databases. It is these three key features that make them the most popular among modern accountants.

The 1C Accounting system is, without a doubt, one of the leaders in accounting automation. What sections of accounting work can be entrusted to the 1C Accounting system? As experience shows, almost all existing areas: cash, currency transactions, assets, documentation for working with creditors and debtors, production and sales accounting.

In addition, 1C Accounting allows you to generate reports for internal needs using individual forms or create tax or financial reporting taking into account established standards.

Of course, 1C can be called a leader among equals. But we should not ignore other programs that adequately cope with the tasks assigned to them. For example, “Parus-Enterprise”. This is an ideal option for small and medium-sized enterprises of any industry. A distinctive feature of this software is its intuitive interface.

What does Parus-Enterprise offer to users? Firstly, a unified information and management space. This includes everything from accounting and taxes to human resources. Secondly, the program has excellent integration with Microsoft Excel, which allows you to both create and export tables or documents to an application familiar to many. Thirdly, it provides ample opportunities for the rapid development of templates. In addition, there is an extensive library of forms and templates based on accepted standards.

Another option for helping employees and automating the work of an accountant is the Galaktika ERP program. An important feature of this proposal is that the program allows you to provide reporting not only according to Russian, but also international standards. This approach will be a big plus for large companies with partners or representatives in other countries. In addition, the software can generate all the necessary documents related to the support of monetary transactions. It is also possible to create and maintain separate records for fixed assets and intangible assets. The block related to taxation has not been left unattended. It is constantly updated to fully comply with legal requirements, which allows you to quickly and error-free create and fill out the necessary document.

The “Boss” system has a whole set of programs for automated accounting. The most popular of them is the “Boss Accountant” program. Conventionally, “Boss Accountant” can be divided into two modules: financial and material. This program allows you to keep track of transactions on current accounts, record cash transactions, record fixed assets, inventory records, record payments to suppliers and customers, record planned and actual costs, and this is not a complete list of the capabilities of this program.

In short, if you are thinking about how to optimize the work of your accounting department, then you should pay attention to modern specialized programs. Today, similar software is available both for large holdings and for individual entrepreneurs, where all employees are one person. With the correct implementation of such programs, it will be possible to significantly improve the efficiency of the company, as well as avoid errors in the preparation of accounting documents, which can lead to unpleasant consequences.

Business entities, to one degree or another, maintain accounting records. To do this, they can use the most common means (various books and magazines) or use programs and services, which can be divided into free, paid for, and specialized services on the Internet. Accounting software makes it much easier, allowing you to receive up-to-date data in a timely manner.

Small businesses and ordinary entrepreneurs do not have enough free cash so that they can afford to purchase accounting software on a paid basis.

However, these entities can use free accounting software for small businesses. However, you need to remember that they are free conditionally, and you need to pay for advanced versions.

When choosing a program, you need to focus on the tasks that it should perform. Let's take a closer look at what programs exist.