Many people think that if there is an accounting program, then it does the accounting. Before, accountants did everything themselves, but now they click on the buttons in the program and everything is done by itself. Where such an erroneous opinion came from is not clear. It’s just very common. Almost all or almost all business leaders think this way. In this article, we will try to dispel this myth.
Terms of use
In order for the purchased software to turn into a tool that allows an accountant to keep accounting records, it is necessary to enter the initial data into the program. For these purposes, first fill out the company card:
- Business name,
- legal address,
- registration numbers in the tax, Pension Fund, FSS,
- responsible persons,
- other data that the program will display in reporting forms and document forms.
- Then you need to organize the directories that will be applied. These are “Counterparties”, “Settlement accounts”, “Nomenclature” and others.
And the third is to make incoming balances for all used analytical and synthetic accounts. And that’s it, you can work. That is, you can create electronic analogues of documents that are transferred to the accounting department on paper. And everything seems to be simple and clear. There are just a few accounting tricks.
Aspects to watch carefully
It is necessary to keep track of changes in existing legislation and regularly update the software. If this is not done, you can make mistakes in both accounting and reporting.
It is necessary to control the correct filling of directories. System and uniformity are important. What is it for? So that all users know how to search for a particular element in the directory and can quickly find it. What is it for? So that counterparties, nomenclature units and other elements of directories are not duplicated. All users must enter the name of the elements of directories in the same way and exactly as is customary at the enterprise. For example:
- the name of nomenclature positions begins with a digital code, and then the name itself,
- name of buyers and suppliers – without quotes, first the name, then the form of ownership. Buyers and suppliers also
- have a “full name”, so it must be reflected in it as it should be written in a payment order.
- It is necessary to carefully fill in all the necessary bookmarks in all electronic documents. This is necessary so that subsequently all accounting and tax registers are filled in correctly. It is important! Declarations in the program are filled on the basis of registers!
It is necessary to regularly arrange documents in chronological order, that is, retransmit documents. What is meant?
In accounting, there are active-passive balance sheets,
for which shipments are taken into account separately and debt repayment separately.
So, it is precisely for such accounts that you need to carefully monitor. For example, we worked out bank statements for a month in the program, and then began to process documents for implementation. So, not always received advances are closed by shipments. Often it is necessary to re-post documents for each counterparty. This activity takes time.
The need for data analysis
It is necessary to constantly analyze accounting data and draw analogies. For example, to compare the balance of “Input VAT” on account 19 and the balance on account 60 “Settlements with suppliers”. If we talk about the calculation of wages for workers and employees, then it is necessary to analyze the pay slip of each employee. Even if there are 100 or 1000 such employees. And we do not recommend doing otherwise. You can’t go wrong with people!
So it turns out that everything is done by the program, but not by itself, but with the help of an accountant and under his strict control. And the more carefully the control, the better the program works. But no one works better than an accountant. Even the smartest program.
What is accounting software?
The first thought is an intangible asset. However, in the accounting of budgetary institutions, it can be false. Despite the fact that a computer program is intangible and, at first glance, corresponds to the concept of an intangible asset, in the vast majority of cases they are not.
So, in the software there are a number of signs of intangible assets: the absence of a material form, the period of use is more than a year, it can be identified (separated from other assets). However, the current regulatory documents put forward an additional requirement for budgetary institutions: exclusive property rights to a computer program.
What is it and what are the consequences?An exclusive property right is a simultaneous combination of three property rights, namely possession + use + disposal. Non-exclusive property right is only use.