CC BY
0THE IMPORTANCE OF INNOVATION PROGRAMS IN THE
FIELD OF ACCOUNTING
*Pirakhunova F.N., 2Toshtemirov E.S.
'STARS International university, Dean of the Faculty of Global Business technology and finance 2STARS International university, 4rd year student majoring in Accounting and Audit https://doi.org/10.5281/zenodo.10714772
Abstract. Based on the results of the research, the authors note that the article presents data from programs designed to automate the accounting of enterprises and organizations, planned economic and other areas of activity. The research examines the advantages and disadvantages of innovative accounting programs. Thus, the authors revealed that the use of computer programs in accounting significantly simplifies the work of users, since the use of these programs leads to a reduction in the labor intensity of operations in the enterprise.
Keywords: innovative programs, automation, accounting, computer program, 1C: Accounting, 1C.
Introduction. Currently, studying the requirements of domestic and foreign business partners has shown the need to create a unified concept of an accounting and financial reporting system. Also, audit systems, where information on the movement of invested capital must be reflected reliably in accordance with international requirements, which will ensure the understandability of financial statements by interested parties. [1,2].
In the conditions of the transition economy of Uzbekistan, one of the primary tasks is the innovative development and automation of accounting in enterprises and organizations, and the preparation of financial statements to the tax authorities.
Based on this, the very word "innovation" is the creation of a new, improved product or production process, the acquisition of new knowledge, a previously unused idea for updating areas of people's lives and the subsequent production process, with a fixed receipt of additional value.
Based on this, the very word "innovation" is the creation of a new, improved product or production process, the acquisition of new knowledge, a previously unused idea for updating areas of people's lives and the subsequent production process, with a fixed receipt of additional value.
Methods. Accounting is the systematic and comprehensive recording of financial transactions relating to a business. Accounting also refers to the process of summarizing, analyzing and reporting these transactions to supervisors, regulators and tax collection authorities. Financial statements that summarize the operations, financial position, and cash flows of a large company over a given period are a summary of the hundreds of thousands of financial transactions that it may have made during that period. All entrepreneurs hire accountants, but people cannot replace software, since programs save time, quickly process data, prevent user errors, are efficient, automatically generate reports, and integrate data. This is why innovative development in the field of accounting is important.
Main part. Currently, in the Republic of Uzbekistan it is no longer possible to imagine accounting without programs for its implementation. Reliable accounting software will benefit
many organizations and businesses. However, such software sometimes has its own specific problems, so it is important not to overlook possible shortcomings.
To begin with, you need to consider the benefits of accounting software include:
1. Simple data entry is usually fast, simple and only required once.
2. Fast processes - delays, for example, between sales and invoicing, are minimal.
3. Automation of reports and analysis - for example, profit and loss, debtors and creditors, customer accounts, inventory, sales, forecasting, etc.
4. Automation of tasks - for example, payroll, preparation of payrolls, etc.
5. Reducing errors - for example, transposition of numbers, incorrect or incomplete recording of transactions, etc.
6. Integration with other systems such as online banking and electronic registration.
But in the course of work there are also disadvantages of accounting programs:
1. Cost - the cost of the package, although small compared to other costs, is higher than the paper system;
2. Implementation - Manual accounts are generally easier to set up and can be more flexible than computerized accounting. You will likely need some initial help setting up your accounting software. There is usually a fee for this service.
3. Support - You may be required to purchase annual maintenance and support for the software package.
4. Specialized Needs - Account packages are generally suitable for most types of businesses. However, to successfully use accounting software, specialized businesses may need to tweak the package or change their processes.
Based on the above, there are different types of accounting software (Table 1).
Table 1
Types of Accounting Software
№ Type name Characteristic
1 Electronic table his type is considered to be the simplest accounting software. A great example is Excel from Microsoft Spreadsheets. In fact, these are tables in which users can enter necessary data, such as numbers and text. Spreadsheets allow you to calculate data, create lists, and put everything in order. Spreadsheets will be beneficial for simple tasks, but not for medium to large businesses.
2 Commercial software security Such accounting software offers its users a set of the most common functions for performing accounting tasks. Users can prepare and submit tax reports and check for new changes in legislation.
3 Software provision for enterprises It is in this type that large businesses can carry out their work effectively. Large companies deal with a lot of information, and they need software that can handle all of this information. And How Typically, custom business accounting software serves
as an ERP solution because it offers planning functions, workflow optimization, integration with other necessary financial systems.
4 Ready-made services This is accounting software that has a general set of features and can be customized to suit specific needs, but overall has a lot restrictions.
5 Custom software security A custom service is created in accordance with all the specific needs of the enterprise.
Currently, the most common program is 1C: Accounting.
«1C: Accounting» is a universal solution for automating management and tax accounting, as well as for regulated reporting.
The program is developed in accordance with Russian legislation and provides the user with a set of standard reports based on the features and functions of the enterprise; includes regulated reports and supports their generation and delivery in printed or electronic form. [3,4].
Indeed, if we talk about the volume of business, then only about 30% of the market is occupied by 1C (more than 50% in Russia belongs to SAP). But that just means that the biggest companies are using SAP solutions and the like. If we talk about the number of companies, more than 90% use the 1C system. The 1C system was created as accounting software. Further development of the system is built around the financial module - basically, we are talking about finance, accounting and taxation in general [1,5].
This is the main difference from the Dynamics ERP system. In an ERP system, the financial module is not the main one; this is just one of many other important modules - sales, warehouse, production can be even more important to the business that finances. 1C itself is finance. Accordingly, we can list ten undeniable advantages of the 1C: Accounting program:
- fast and accurate filling of documents and generation of reports;
- the ability to manage various aspects of the company's activities with automation of the most typical and routine operations;
- transparency, comparability;
- flexibility, easy navigation; visualized, easy appearance adjustment;
- simple correction of errors in documents;
- adjustments based on individual user preferences;
- the ability to maintain records using various accounting schemes;
- user-friendly interface (for both "newbies" and experienced users), increasing the speed and efficiency of accounting;
- ease of use, possibility of remote work, possibility.
One of the biggest advantages of using the 1C system is that they monitor changes in legislation quite well [5,6].
Conclusion. Thus, based on the above, we can conclude that the use of computer programs in accounting greatly simplifies the work of users, since the use of these programs leads to a reduction in the labor intensity of operations in the enterprise. Thanks to this, the company can solve its problems quickly and without leaving its workplace. Accounting is the systematic and comprehensive recording of financial transactions belonging to an enterprise. It is
defined as the systematic process of recording, classifying, verifying and re-recording financial
transactions.
REFERENCES
1. Petrukhina E.N., Zubrenkova O.A. "Cloud technologies 1C" - direction works for the educational process of the institute // Bulletin of NGIEI. 2013. No. 5(24). P.23-26
2. Ashurov Z.A. Davlat ishtirokidagi korhonalarda innovation faoliyatni samarali tashkil etish masalalari. // Izhtimoiy-iktisodiy barkarorlikni taminlashda innovation management: muammo va echimlar. Khalkaro ilmiy-amaliy anzhuman materiallari typlami (November 11, 2022). - Tashkent: TMI, 2022. B. 264-268.
3. Unshchikova R.T., Ippolitova A.A. Cloud Internet technologies in innovative accounting // Vestnik KemGu.2 013. No. 4(56). pp. 34-38.
4. Galkin V.Yu. 10 steps to successfully submit your annual sales tax report in 2023 // Journal of Taxation and Accounting. - Tashkent, 2022. No. 12 (198). pp. 42-45.
5. 1C program website, access point: https://1c.ru
6. Mirzarakhmanov F.S., Klimenko A.V. Introduction of information technologies into real estate activities. // Uzbekiston molia bozorlarida rakobatni rivozhlantirish yo'llari. // Moliya bozorini rivozhlantirishning ustuvor ynalishlari, zamonaviy tendenlari va istiqbollari. Republic of Ilmiy-Amalii conferencesi materiallari typlami (November 25, 2022). -Tashkent: "Uzbekiston iktisodiyotini rivozhlantirishning ilmiy asoslari va muammolari" ITM, 2022. P. 663-665.
