This article examines the role of information technology in accounting. The positive aspects of automated accounting are analyzed.
Currently, information technologies play an important role in the life of society, largely determining the level of its development. They are used in many areas of human activity, while facilitating the performance of various tasks and operations. Information technologies have also become widespread in the field of economics, in particular in the accounting system.
According to the Federal Law of the Russian Federation of July 27, 2006 No. 149-FZ “On Information, Information Technologies and Information Protection”, information technologies should be understood as processes, methods of searching, collecting, storing, processing, providing, disseminating information and ways of implementing such processes and methods .
Information technologies are necessary to accelerate and improve the process of using information in the implementation of many types of activities, so today it is almost impossible to imagine accounting without their use. The accounting system is actively developing and constantly improving, and this is facilitated by the following factors:
- development of computers and communication facilities;
- the ability to automate logical accounting operations using information technology;
- new control and error correction system;
- new opportunities for documenting the facts of economic life;
- the emergence of new accounting technologies.
The development and creation of an accounting information system is the main task of automating the management of any enterprise. The accounting system must comply with a number of the following requirements :
- the correct methodological basis for the construction of planned and accounting indicators;
- coverage of all business processes and operations;
- reliability, completeness, accuracy of accounting data;
- efficiency of accounting operations;
- the effectiveness of the organization of accounting.
The use of information technology in accounting significantly increases its efficiency. The accountant can quickly get the results you want over any period of time without resorting to manual sampling. The process of grouping data also differs from manual methods in that the same information is used many times to compile tables, and this helps to facilitate and speed up the accounting process.
Currently, in accounting, the main means of working with information is a personal computer, accounting automated systems are actively used. Accounting automated systems are functional software that is designed to perform computer processing of sets of accounting tasks.
In a non-automated accounting system, data processing usually occurs on paper media in the form of all kinds of invoices, reports, accounting registers. Similar documents are used in the automated system, but they are presented in electronic form. In addition, there are a number of other differences between automated data processing in accounting and non-automated data processing.
First, it can be emphasized that the use of information technology presupposes the uniformity of operations. This means using the same commands required to perform the same accounting operations, which almost eliminates the random errors that are usually inherent in manual processing. Secondly, there is a separation of functions, implying that the computer system can itself carry out internal control procedures, which in manual systems would be performed by various specialists. But at the same time, there are potential opportunities for errors and inaccuracies, because automated accounting systems are more open to unauthorized access. Another difference is that the computer system can perform some operations automatically,
An important point in the automation of accounting is the right choice of software product. Information technologies are constantly evolving, and along with them there is a process of development of accounting programs, due to this there is a fairly large number of them on the market .
There is currently no generally accepted classification of accounting software. In most cases, they differ in the composition of the functions they perform. They can perform both minimal and advanced operations, depending on the size of the enterprises they are targeting. Based on this, four groups of accounting programs can be distinguished.
- Mini-accounting packages. This group includes accounting programs designed for small businesses, where a small number of employees and a small amount of information.
- Integrated accounting system packages. These programs are intended for small and medium-sized businesses and are developed on the basis of the “mini-accounting” packages. Currently, this group is one of the most common.
- Packages “integrated accounting system”. These programs were developed in order to carry out the processing of sets of accounting tasks.
- Packages “corporate systems of finance and business management.” These systems are used to automate enterprise management functions and are represented by a complex structure of components, including an accounting subsystem.
Accounting automation is one of the main tasks for an enterprise, since it will ensure the best performance of the necessary operations and facilitate the entire process of accounting. To implement automation, you should choose the necessary software products, based on the tasks and available resources. However, without a qualified specialist, it is impossible to use information technology. They will be useless for the enterprise if you do not find an experienced and competent accountant. Thus, we can conclude that today information technologies play an important role in accounting. They cover different aspects of accounting and have significant advantages over manual methods. Modern information technologies allow an accountant to be in demand and a mobile specialist.