COMMODITY ACCOUNTING IN THE CONDITIONS OF USE OF AUTOMATED INFORMATION PROCESSING SYSTEMS

Abstract

The features of accounting of commodities stocks of agricultural enterprises are considered in the work. First of all, it is a significant part of their accounting structure. Therefore, accounting optimization through the use of automated accounting systems and related software is of great importance. Features processing of accounting and analytical information in the use of software are reflected in the development of the methodology of automated forms of accounting. Today, the information technology and services market offers a sufficiently large number of software products that can handle complex accounting, management, database creation and protection issues, and so on. The market of accounting programs is quite saturated and presented by complex (universal), functional, as well as corporate information systems. The speed of computers, as well as the specific construction of databases provides a wide range of opportunities for analytical and economic calculations at fairly short intervals. It is advisable to implement automated accounting systems, especially for settlement operations, since companies always carry out transactions of sale, purchase, provide intermediary services and cooperate with many other enterprises, firms, institutions, individuals. Accounting programs create databases of counterparties, the data about the desired enterprise is readily available and displayed in a user-friendly form. The application of automated systems, the differentiation of types of accounting and the consideration of different elements of the management system in it will lead in the future to the formation of new types of accounting, for example, predictive (expected), as it happened in due time with the advent of financial, internal (managerial), tax. Among the proposed measures, particular attention is paid to the grouping of primary accounting documents. Also important is the definition of the content of the program 1C: Enterprise, 1C: Accounting. Advantages of attracting specified and other software products, even as a basis for creating forecast accounting in enterprises, are determined.