5.04.2019 Author: admin 147

The technology of computer processing of accounting tasks in a small business

In connection with the development of electronic computing technology and the advent of personal computers, the possibility of a fundamental change in the approach to setting up accounting in a small enterprise has appeared. This is due to the increase in the number of PCs, an increase in their technical characteristics, and a decrease in their prices.

Solving the issue of computerization in a small enterprise, it is necessary to take into account a number of factors related to the specifics of the financial and economic activities of a particular enterprise, its economic opportunities, as well as the level of personnel training. Selection of the optimal configuration of hardware and software is a serious problem faced by a small business. This is due to the fact that among the employees of a small enterprise there are rarely specialists who are knowledgeable in computerization of accounting. There is not enough money for drawing up an individual project that is not enough for any small enterprise, so the correct choice of a typical project and its adaptation to the specific conditions of your enterprise are important here. As a rule, you should choose a company providing specific assistance to the implementation of a model project and publishing good documentation on its development. When choosing a model project, a small enterprise needs to focus on well-established firms, to familiarize themselves with the results of competitions for accounting automation programs, which are regularly published in the journal Accounting, Financial Newspaper.<br>


Computerization of accounting in small enterprises is based on a large number of software tools belonging to the classes “Mini-accounting” and “Integrated accounting system”.

Mini-accounting packages have a lot in common and operate according to a similar information processing scheme. Consider the principle of operation of these packages on the example of "1C: Accounting" (version 6.0).


The program is focused on the usual manual work of an accountant and journal-order system. The program menu is compiled in a convenient form, it is possible to recalculate balances and turnovers after entering and changing operations, obtaining totals for any billing period and time interval. The program has the ability to generate and print all the necessary source documents: receipt and expenditure cash orders, advance reports, payment documents. The program provides accounting in currencies, stores currency rates and allows you to automatically perform currency revaluation.

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The result of processing is a set of reporting forms for analyzing the financial condition of an enterprise on the basis of indicators adopted in international practice. The manual describes the macro language used for self-compiling documents and reports of arbitrary shape.


In the initial state, the menu contains the following blocks: “Operations”, “Reporting”, “Service”, “Windows” and “Help”. But when working in most program modes, another group of functions appears in the menu - “Actions”, which lists the actions available in the current operation mode. Below the menu bar is a line of icons. With it, you can quickly insert the most common actions, such as printing, searching for a string, pasting, copying, deleting, etc. The information line is located in the lower part of the window - it displays messages about actions performed by the program, hints, etc. The rest of the “1C: Accounting” window is a workspace with lists, request forms, editable documents, etc.


Each menu block corresponds to a group of functions subordinate to it 

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