CC BY
53ECONOMIC SCIENCES
PROBLEMS OF GLOBAL AUTOMATION OF ACCOUNTING AND INTERNAL CONTROL IN
TRADE
Khakhonova N.
Rostov State University of Economics, Rostov-on-Don, Russian Federation Professor, D.Ec.,
Kalashnikova O. Rostov State University of Economics, Rostov-on-Don, Russian Federation Master program «Accounting, analysis and audit»
ABSTRACT
Today, accounting automation is not just a recommendation process, but a necessary condition for its development. In this regard, in Russia, as well as around the world, there is an active development of software for accounting and effective internal control. The article deals with the main problems associated with the introduction of an automated form of accounting and internal control in trade organizations.
Keywords: accounting automation, internal control, accounting automation programs, control automation programs, IT products.
In modern conditions, effective accounting is still the main problem of trade organizations, because The use of information technologies in the field of trade accounting has become necessary to ensure their competitiveness in the market.
The main problems of the formation of accounting in commercial organizations can be compared with its tasks. First, necessary for external and domestic users -complete and reliable reporting, the continuity of information on the activities of the organization and property situation. Secondly, the problem of control over compliance with legislation in the implementation of trading activities. As well as ensuring financial sustain-ability and preventing negative results of economic activity [2].
The question of applying an automated form of accounting in commercial organizations in modern conditions is considered as a global and mandatory for all activities, both wholesale and retailers.
An essential advantage of automated accounting is minimizing errors and quick search for information. However, one should not expect from the automation of accounting for the problem of the complexity of accounting in general. It should be noted that the system preparation of qualified personnel is required for any automation of the financial process.
Today, web services and programs are being developed and improved in large quantities that can adapt to rapidly changing legislative acts and read information from reference documents.
According to research on the development of the digital economy in the Russian Federation, more than 200 types of accounting programs are used. However, not all of these programs are adapted to rapid changes in legislation and unstable economic processes. Accounting programs for efficient accounting and document management organizations must meet the minimum requirements and have the necessary functionality. The basic requirements include:
— conducting operations log;
— аnalytical accounting;
— quantitative accounting;
— compatibility with outdated hardware;
— еxport data import;
— document Editor;
— network work;
— рrotection of information;
— access to the archive of documents;
— acceptable cost of accounting software and its accompaniment;
— аn understandable interface and software system [3].
For full-fledged work, the accounting system should have access to a single database of financial accounting of the enterprise, and to archive materials, to obtain any information when requesting.
The most important indicator of the work of the software is to protect against failures and intentional damage to the database of relations related to the processing of personal data carried out by state authorities or local governments, as well as legal entities and individuals, are regulated by the Federal Law "On Personal Data" dated July 27, 2006 №. 152-FZ (ed. from 30.12.2020) [1]. Requirements for the protection of personal data when they are processed in information systems are established by a government resolution of 01.11.2012 № 1119. The composition and content of measures for the safety of personal data when they are processed by order of the FSTEC of the Russian Federation of 02.18.2013 №. 21.
In addition to data protection, it is necessary to take into account the speed of recovery after failure. Therefore, when you purchase software, give preference to the licensed versions of the experienced manufacturers, which constantly release updates and hold regular consultations and introductory seminars for their users.
Consider the most popular platforms of international software.
"Buxoft" is an accounting program for small businesses. The obvious advantages of the program include:
- availability of mobile application with a convenient and understandable interface;
- automatic update on all devices;
The main minuses include, firstly, the fact that the program is designed exclusively for IP and small businesses, partial data loss and slow responses of technical support are also possible.
The next security program is "Konur.Bu-khgalkhe". More than 32,000 small businesses have already been registered in the Kontur.Bukhlery Web service, which chose this platform for its mobility and the presence of all necessary functions.
To judge the popularity of online accounting can be from annual reports placed in free access. "Contour. Elba" pointed out in his report that 856,768 users were registered in the service for 2021. 1,216,56,475 rubles of tax deductions were paid through the platform. But it should be noted that the program is suitable only for organizations that do not have international counterparties, as there is no integration of currency accounts.
LLC "Button" takes over the obligations, upon receipt by the company of fines obtained by their fault. So for April 2021, 4,300 users were registered in the company. Among the shortcomings, there is a high subscription fee and the impossibility of working with budget organizations.
During the pandemic period, the business had to go to the remote mode of operation. Russian entrepreneurs chose such IT products for this as:
- "Sky";
- "My business";
- "Finguri" - etc.
Increasing accounting requirements is one of the main problems and requires the improvement of the functional orientation of accounting, that is, turning it into a tool for the improvement and development of the organization's economic policy, as well as approaching international standards and standards.
Under these conditions, the value of the internal control system and the need to ensure its effective functioning increases. When organizing the control system, it should be borne in mind that a number of trading organizations are characterized by a number of features that need to be considered in the formation of an internal control system:
- mass, regularity of operations, significant quantitative arrays of intensive cash flows;
- access to commodity and money funds is quite large number of individuals, which significantly complicates the organization of material responsibility and the function of the system of internal control of trade organizations;
- Diverse areas of trading operations: on sources of receipt and disposal of values (third-party suppliers with organizational and legal status of both legal entities and individuals, warehouses and divisions of their system, internal movement of goods, sale for cash and cashless payments, loss of goods, etc. .);
- the nature of the purchase and sale transactions (the purchase of goods on the Commission's terms, the acquisition of goods from the population in cash, selling goods for cash through cash registers, sale of goods on credit, refund of goods in accordance with current legislation on the protection of consumer rights and others .);
- features of the pricing process (the availability of goods with the adjustable trading fee, the use of discount discounts for consumers, seasonal revaluation of goods, etc.).
Special attention should be paid to the fact that the internal control system in the organizations of wholesale retail trade should not be oriented to identifying and fixing already accomplished losses of various kinds, but on their prevention with accounting [4].
The effectiveness of control procedures can be enhanced by using computers in cases where:
- Various homogeneous data arrays on land and accounting operations are subjected to verification;
- Used a unified standard accounting system;
- it is also an information search engine for decoding and confirming the availability of relevant primary documents, accounting registers;
- It is also used by an automated system for monitoring the execution of the approved regulations for the solution of relevant accounting tasks [5].
The promising direction of computerization of internal control procedures is to use software for organizing and conducting an audit. For example, "Assistant Assistant Auditor", "Audit Expert", "Assistant Auditor", "1C: Enterprise". Despite the fact that these programs are focused on the auditors of their application during the implementation of
References
1. Federal Law "On Personal Data" dated July 27, 2006 No. 152-FZ (Ed. From 30.12.2020). electronic resource. - ATP "Consultant Plus".
2. Anischenko A. Features of accounting in wholesale trade // ATP ConsultantPlus. 2018.
3. Highup, A. Yu. Actual Accounting Problems / A. Yu. Sveritskaya, I. R. empty, M. V. Chub. - Text: Immediate // Young Scientist. - 2020. - № 41 (331). -P. 229-233. - URL: https://moluch.ru/ar-chive/331/74107/ (Date of handling: 14.04.2021).
4. Makarenko S.A. The essence and principles of the organization of internal control in organizations of optical retail trade // International accounting. 2012. N 46. P. 37 - 50.
5. Khakhonova N.N., Arakantseva A.A. Practice application of information technologies when conducting an audit. Law and Economy: Progress and Digital Technologies: Collection of Articles of the International Scientific and Practical Conference (October 1718, 2019 Nalchik): in 2 / ed. Yu.K. Altudova, A.E. Dwarf, M.Kh. Gukpshokova, A.H. Shidov and others. - Nalchik: binding2016, 2019. - Ch. 1. - 307 S.- S. 161167
