The entered documents are recorded in special journals called document registers. The register records documents of the same type, combined according to some common features (for example, bank documentsrelated to the same current account, invoices issued in the same warehouse, etc.).

Working with the registry involves entering, viewing and correcting documents online. In the register, you can sort documents according to various criteria, filter by sets of conditions of interest, search by specified parameters, and calculate totals either for the register as a whole or for some part of it. If necessary, the register of documents can be printed.

5.3. File cabinets

Accounting for financial, material and human resources in the BEST-5 system is carried out using file cabinets. Each file cabinet consists of a set of index cards. In turn, the card includes a number of parameters that characterize a specific resource (for example, the type of product, property, etc.) and reflect its quantitative, cost and quality state.

Depending on the situation, registration cards can be entered into the database manually or automatically generated based on primary documents. In the latter case, some data from the primary document (for example, the name of the material, etc.) are automatically transferred to the card and grouped in it.

The card file contains information about resources that are combined according to some common feature (for example, a card file for accounting for stocks stored in one warehouse). When working with a card file, you can sort, filter and search by various criteria, calculate totals both for the entire card file and for a separate part of it. Like the register of documents, the card index, if necessary, can be printed.

5.4. Reference books

Directories are among the most important information objects of the BEST-5 system. Directories are data sets designed to classify various accounting objects (for example, a stock list directory) and operations with them (a directory of types of movement, etc.), as well as to store reusable auxiliary information (directories of banks, tax rates, etc.).

In the BEST-5 system, directories are divided into two main categories: general and local. General directories are universal directories that can be used by various applications and application groups of the BEST-5 system. The information content of most of these directories is general information that does not directly depend on the accounting features of a particular enterprise. Such directories in the BEST-5 system are placed in a special application General data. These are directories of types and exchange rates, territorial units, directories of employees and structural divisions, partners, banks, etc.

Local directories are maintained in individual applications and are used to organize accounting within these applications (or within applications of the same group). So, for example, in the application PRODUCTS. PRODUCTS contains a nomenclature directory of available stocks, directories of warehouses, types of standard documents used, etc. In fact, the contents of local directories are a reflection of the accounting specifics of a user enterprise in a particular area of its work. They present the types of resources that a given enterprise needs to take into account; operations performed on these resources, as well as various parameters/properties of these resources and operations.

In fact, directories are one of the elements of setting up the system, and filling in many of them is a prerequisite for starting work with it.

According to the principle of data entry, the available directories can be classified as conditionally permanent and operational. Conditionally permanent directories include directories with rarely changing data (for example, a directory of standard documents) and directories that require preliminary study of the accounting scheme before filling them (in particular, a directory of groups of inventories). These directories are filled in special modes. On the contrary, the replenishment of operational directories occurs almost constantly - based on the information contained in the primary documents. Examples of such directories are the partner directory, the nomenclature directory, etc. Operational directories can be filled in both in special modes for entering, and when registering primary documents (when entering the values of various information fields).

5.5. Period management

Online access to information stored in the BEST-5 system is provided by managing time periods and determining the rules for processing data within these periods.

In the BEST-5 system, there are concepts of financial (reporting) and accounting periods. The financial (reporting) period is one calendar year. For enterprises of all forms of ownership operating on the territory of the Russian Federation, the calendar year begins on January 1 and ends on December 31. Within a calendar year, at least once a quarter, interim reports are prepared. Accordingly, when automating accounting, the storage of data on electronic media must meet these requirements. The accounting period in the BEST-5 system is one calendar month.

Periods are managed in the General data application using the Calendar periods directory located in the Calendar directories folder.

The BEST-5 system provides for a multi-level method for processing accounting transactions and storing their results. All postings and primary documents that initiated their appearance are kept up to date for a certain period of time, called the billing period. Keeping documents and transactions up to date means that their contents can be changed at any time, as long as this does not destroy the integrity of the data.

For the billing period, the start date of the calculations is set, for example, January 1 of the current year. The end date of the billing period is not formally set. The beginning of the billing period can coincide with the beginning of any month of the year. On this date, initial account balances are entered, and from this moment the registration of financial and business transactions in the BEST-5 system begins.

After one or more months, the user can close the reporting period on a monthly basis. Closing should be performed only when it is certain that all documents for this period have already been entered and no additional data adjustments are required. Closing of the next period (month) can be performed at arbitrary times. So, for example, it can be carried out upon completion of data processing for the past quarter or at the end of a full annual accounting cycle.

The moment of closing the billing period in BEST-5 is determined by the user himself, based on the characteristics of the workflow at his enterprise. However, a return (rollback) to closed billing periods is not programmatically supported. This action is considered irreversible.

The settlement period is closed in the GENERAL BOOK application. When performing this procedure, BEST-5 calculates the balances at the beginning of the next month, checks the correctness of the configured accounting model and transfers accounting data (postings from the Operations Book) to the archive. The archived data is available only for viewing and receiving some reports. Information about balances and turnovers on accounting accounts related to the closing period is transferred to a special data set for subsequent storage. In the future, these data are used for reporting and financial analysis purposes. Their shelf life is 5 calendar years.

In applications that solve various applied problems, at the end of the billing period, some actions are also performed to regroup financial and economic information. As a rule, this is the transfer of operational accounting data (document registers) to archives. The information transferred to the archive is available only for viewing and receiving some reports.

In some applications (salary), in addition to the billing period, the concept of an active period is also used. The active period must lie within the boundaries of the billing period, but it must be closed monthly. All accounting and settlement procedures performed by these applications (such as, for example, payroll or property depreciation) are carried out precisely within the active period.

Unlike other applications, the active period in the applications is RAW. MATERIALS and PRODUCTS. PRODUCTS do not have to lie within the billing period defined in the GENERAL Ledger application. Return (rollback) to the closed period in these applications is not provided.

In the Assets application, instead of the active period, the concept of chronological entry of movement documents and lists is used. Its essence lies in the fact that when entering a specific document or generating a statement, the possibility of their creation for a given date is checked. This check is done on the basis of the relevant property card. More about this concept is written in paragraph 9.1.4.

5.6. Organization of settlement procedures

There are a number of applications in which, after entering the primary documents, it is necessary to perform various calculation procedures: for example, calculate the salary of employees based on the time sheet, salary or tariff rate, calculate the depreciation of fixed assets, etc. All these procedures in the BEST-5 system are automated and rendered into special design modes of the respective applications. Before carrying out such a calculation, the user determines the conditions for its implementation, i.e., sets the initial parameters of the calculation through a special input form. The results obtained during the calculation process are provided for viewing. If necessary, they can be corrected.

Calculation procedures can be repeated any number of times - subject to the existing rules for their implementation. When performing the corresponding calculation, the program simultaneously generates all the necessary types of postings.

5.7. Operational reports for enterprise management

Based on operational accounting data, the BEST-5 system generates about 1,500 types of reports designed to solve various problems in the field of enterprise management. Reporting is carried out in almost all application applications.

The process of obtaining a report is controlled by the user. Using a special form for entering parameters, the user defines a set of conditions on the basis of which the report should be prepared: for example, indicates the required date interval, the type of goods of interest, etc. The resulting report can be viewed on the screen, printed, and also written to a file, with which you can later work offline, i.e. outside the BEST-5 system.

Along with ready-made reporting forms, the system has a built-in Report Designer. It allows you to create any necessary reports and printables using information from the database tables of the BEST-5 system. Once generated report template can later be repeatedly used in different functional modes.

The rules for working with the Report Designer are set out in the Designer Reports. doc. The file is located in the Client\Doc folder (in the directory where the BEST-5 system is installed)

5.8. Exporting and importing credentials

The BEST-5 system provides ample opportunities for exporting and importing credentials to other software products.

The BEST-5 system is integrated with popular office suites. In the Book of Accounting for Operations, as well as in almost all registers of documents, file cabinets and directories of the BEST-5 system, the possibility of arbitrary data export to MS Excel is implemented. The set of information fields uploaded to MS Excel is chosen at the discretion of the user, depending on the task he is solving. At the same time, not only the fields related to the table displayed on the screen, but also the fields of the tables associated with it are available for export. In the window where the exported fields are selected, in addition to their "internal" system names, explanatory information about the purpose and format of these fields is given. Data export is also implemented according to a pre-configured template.

Similarly, accounting information stored in the BEST-5 system can be exported to the OpenOffice package. This package is free and compatible with MS Office.

The BEST-5 system provides for the possibility of uploading data to the XML format, which has now acquired the status of a universally recognized world standard for exporting and importing information.

Accounting entries generated in the BEST-5 system can also be uploaded to DBF and ASCII files for information exchange (i.e. data import/export) with other accounting systems.

For complete information on setting up the import and export of accounting entries, see the General Ledger chapter of the User's Guide.

The Data Exchange application allows you to import into the BEST-5 system registers of documents, analytical accounts and main directories (nomenclature and groups of nomenclature, partners, employees, and enterprise divisions) generated in other information systems. DBF and text format files are used for import.

As indicated in clause 4.3, the BEST-5 system implements the functions of export/import of lines of commodity specifications of warehouse documents. These possibilities are provided by the Export-import of warehouse document lines mode. This export and import is carried out in XML, DBF, MS Excel formats.

5.9. Data access control

BEST-5 provides for managing access to the information stored in it, depending on the official powers and the range of tasks solved by its users.

Differentiation of access to data is carried out not only at the level of individual applications and / or modes, but also at the level of individual accounting centers (bank accounts, cash desks, settlement accounts with subreports, accounts of depositors, warehouses) and types of movement of material resources. All this is provided by creating different roles, setting separate access passwords and defining the type of access to BEST-5 application data (write permission).

During the initial setup or at any time of working with BEST-5, the system administrator can change the access rights for a particular user, set or change the password for this user to enter the system, and allow a new user to access the system. The password is requested each time the user logs into the system. To manage user access rights, there is a special User Manager utility available only to the administrator.

5.10. Customization and adaptation tools

When preparing the system for operation, as well as when changing existing accounting rules, it becomes necessary to adapt it to the specifics of the work and information needs of the enterprise.

5.10.1. Parametric setting

The main emphasis in the BEST-5 system is on advanced parametric settings, which allows an ordinary user with no programming experience to independently adapt and reconfigure the software product to solve the required accounting tasks.

The elements of the parametric system settings include the Chart of Accounts, analytical measurements, types of typical transactions, the requisite composition and printed forms of the documents used, methods of accounting and write-off of inventories, depreciation methods, etc.

In BEST-5, there are types of settings that affect the operation of the system as a whole (these types of settings (technical, accounting, etc.) are located in the Settings group of applications) and types of settings that affect the operation of individual applications, for example, setting inventory storage schemes in the application Goods. Products, etc.

5.10.2. Software setting

Along with parametric settings, the BEST-5 system has software settings tools that provide the ability to change the business logic of existing subsystems, add new functions and develop entire applications.

The system delivery includes the BestIDE Application Designer, which allows you to create new applications from scratch - with the ability to use objects from the basic system delivery or by developing objects by a programmer.

The BestIDE application designer is an integrated development environment that includes a form editor, a code editor, a compiler, a debugger, and a link editor. The application designer is located in the same directory where the BEST-5 system is installed and is located at Clent\Bin\BestIde. exe.

A description of the Application Designer features, including usage examples, is given in the programming in best-5.chm file located in the Client\Help\ folder of the directory where the BEST-5 system is installed. Also in BestIDE itself there is a built-in help system called by pressing the key .

5.11. Accounting in remote departments

If your enterprise includes subdivisions that are geographically remote from the head office, then the BEST-5 system will provide information exchange between such subdivisions (for brevity, we will call them remote branches) and your central office.

Setting up interaction with remote branches, as well as receiving and transmitting data, is carried out in the General data application, Remote branches mode (Settings application group). In the current release of the BEST-5 system (version 3.4), remote branches can simultaneously include warehouses for goods, sections (for several stores), warehouses for materials. Both the full BEST-5 complex and individual applications can be installed at remote branches. In the future, a scheme of work will be implemented not only with remote logistics services, but also with other divisions.

Various communication channels (modem, leased line, etc.) and/or any information carriers are used for data transmission.

6. System installation

Consider the procedure for installing the BEST-5 system. If you have a local version, then the system is installed on only one computer. If BEST-5 is to be used on several computers connected to a local network, then installation is performed on each of them.

Before installing the system, check that your computers meet the technical requirements.

6.1. Technical requirements

Being a 32-bit Windows application, the BEST-5 system can be operated on computers running this environment, starting from MS Windows 2000. The characteristics of computer equipment used by the BEST-5 system are presented in the following table:

Parameter	Minimum Configuration
Work station
CPU	Intel Pentium II 233 MHz	Intel Celeron 1000 MHz or higher
RAM		256 Mb or more
HDD
	Super VGA standard. Monitor parameters: resolution 800x600, High Color 16-bit color palette, small font.	Super VGA standard. Monitor parameters: resolution 800x600, High Color 24-bit color palette, small font
video card	Memory size not less than 4 MB	Memory size not less than 32 MB
Operating system
Server
CPU	Intel Pentium II 233 MHz	Intel Celeron 2000 MHz or higher
RAM		256 Mb or more
HDD
Operating system

In addition, the following devices are required:

Ø CD-ROM for system installation;

Ø Network card with drivers installed for it (for the network version).

A detailed list of requirements for computers, local network and surrounding software for the current version of the BEST-5 system is given in the Readme file. rtf, which is included in the distribution package of the program.

6.2. Installation steps

System installation should only be performed by users with administrator rights. Next, the rules for installing the local version of BEST-5 in relation to the Windows XP operating system (Russian version) will be described. For descriptions of settings for other versions of Windows and the network version, see the Administrator's Guide.

Before starting the installation, you should make sure that the regional settings of Windows XP are set specifically for Russia.

To enter the Windows settings mode, click the "Start" button and then select "Settings" à "Control Panel" à "Regional and Language Options". The Locale and Formats must be set to Russian, and the Location must be set to Russia. After making changes, be sure to restart your computer and only after that proceed with the installation of BEST-5.

Installation of BEST-5 is carried out only from CD or from a local disk. To install, run the Setup. exe. The file is launched through Windows Explorer, all other windows must be closed.

When installing BEST-5, windows containing information about the ongoing installation stage are sequentially displayed on the monitor. The transition to the next installation section is carried out by clicking on the corresponding button in the main window of the installation program.

Before starting the installation, the program checks for the presence of a previously installed BEST-5 system with the same version number. If it is found, the program issues a corresponding warning and offers to either cancel or continue the installation process. In the latter case, the system will be installed in the same directory as the previously installed version.

The rules for deleting the previous version of the BEST-5 system are set out in clause 6.3.

Let's proceed to the installation steps of the system.

Stage 1. Installation Wizard

The welcome message of the Installation Wizard and the basic conditions for installing BEST-5 appear on the screen. To continue working, press the button "Further".

Stage 2. License Agreement

The user is invited to read the text of the License Agreement for the use of the BEST-5 system. After reading the text, the user can either accept the terms of the agreement or disagree with them by selecting the appropriate answer option with the switch. If the terms of the agreement are accepted, the program activates the button "Further", which you need to click to continue the installation. Otherwise, the user should abort the installation by pressing the button « Cancel » .

Step 3: Choose an installation option

The program offers to choose one of the BEST-5 installation options:

Ø Demo - installation of a demo version designed to familiarize yourself with the capabilities of the system;

Ø Local working option, which implies the operation of the system on one computer;

Ø Network working option, which involves the operation of the system on several computers with a common database. In this case, installation from the delivery distribution kit is performed only on the server. The following components are installed on the server: Application Server, Server part, Client part, Client site distribution package.

Step 4. Type of installation

Regardless of the selected installation option, it is proposed to choose one of two types of system installation: Typical or Extended. Typical installation is recommended for most users and means sequential installation of all system components in a specified directory.

Advanced installation allows you to perform a custom installation or reinstallation of system components. This type of installation is recommended for advanced users. This document considers only a typical version of the BEST-5 installation. Advanced installation of the system, as well as installation on client sites for the network option, are described in the Readme file. rtf.

After choosing the installation method Typical you have to press the button "Further".

Stage 5. Installation directory

At this stage, a directory on the local disk is selected, in which the BEST-5 system should be installed. By default, this directory is C:\Program Files\Best\Best5_NN, where NN is the version number to be installed. If the system needs to be installed in a different directory, then use the button "Overview".

The path for installing the system can contain only numbers and letters of the Latin alphabet and must begin with letters.

To continue the installation, click the button "Further".

Step 6: Confirm the selected installation conditions

The screen displays the information entered in the previous steps. When it is confirmed, the program starts copying files from the system delivery and installing the required components. System components are also registered.

At this stage, it is possible to reboot the operating system, after which the installation will continue automatically. Be sure to make sure that all "foreign" windows are closed! Some windows do not automatically close on reboot, and this interferes with the installation process. If such windows are found, a corresponding message will be displayed, and you need to close them yourself.

Stage 7. Installing dongle drivers

When installing the working (local or network) version of BEST-5, the drivers of the electronic protection key are installed. In this mode, the installer warns you about the need to remove the dongle from the USB port while installing the drivers.

After installing the driver, the program will inform you that the key needs to be installed again. If the key is installed after the driver is installed, the working version will be initialized during the program installation. If the key is not installed after installing the driver, then initialization can be performed after installing the program.

If the key was not removed at the time of driver installation, the key may not work correctly after the installation of the program. How to eliminate this incorrectness is written in the file Read2nd. rtf.

File Read2nd. rtf is located in the Readme folder of the delivery distribution of the BEST-5 system. When installing the BEST-5 system in the directory selected by default, the location of the Readme folder with the Read2nd file is C:\Program Files\Best\Best5_NN, where NN is the installed version number. The Read2nd file is also available in the program group "System BEST-5 (N. N)" - "Readme".

Stage 8. Selecting a directory with license files

When installing the working version of BEST-5, the Browse folders window is displayed to specify the directory containing the license files supplied by the supplier of the BEST-5 system. By default, the name of this directory is License.

When you select a directory with license files, these files are copied. If no directory was selected and the button was clicked in the Browse for Folder window "Cancel", then a message is displayed about the rules for installing the license file before the start of operation of the BEST-5 system. In this case, the license files should be installed after the BEST-5 installation process is completed (See clause 7.2).

The BEST-OFFICE system provides operational and bookkeeping for small businesses and is designed for business leaders, managers, warehouse and accounting workers. It allows:

Full control of financial flows;

Manage the company's inventory;

Managing relationships with business partners;

Prepare the necessary accounting and tax reporting.

The following functions are implemented in the BEST-OFFICE system:

Finance accounting;

Accounting for mutual settlements;

Purchasing management;

Inventory Management;

Sales management;

Tax accounting;

Accounting

Payroll accounting

Property accounting

Personnel accounting

The BEST-OFFICE system is designed not only for the accounting department of an enterprise, but also for use by operational and managerial employees. This implies two types of accounting:

Operational accounting;

Accounting.

Operational accounting is intended for enterprise managers who perform accounting of operations for the supply and sale of inventory and material resources of works and services. Accounting itself consists in registering primary documents for payments, purchases, sales and storage of stocks in the warehouses of the enterprise. The program supports all the necessary operations within the logistics of the enterprise.

Operational accounting is conducted according to the rules that deviate (or may deviate) from the rules used in accounting and established by legislative acts. This accounting is of an unregulated nature and, as the main task, it has the support of the internal accounting of the enterprise. Therefore, the requirements for speed and convenience of data processing, the required level of information analytics, and the quality of customer service of the enterprise come to the fore. The system assumes that the enterprise maintains only operational accounting of economic activities, and accounting is either absent or maintained in other ways.

Accounting is focused on the accounting service of the enterprise and consists in the appropriate registration of primary accounting documents, the formation of postings on accounting accounts and the receipt on this basis of a complete set of internal, external and tax reporting of the enterprise.

The BEST - OFFICE system can only work as a system of operational accounting and management reporting (i.e., the Accounting subsystem is not used). Operational accounting can be started immediately after the installation of the system, since there is no need to pre-configure the chart of accounts and enter balances on synthetic accounts. The system does not require mandatory completion of directories (except for the Cashiers and bank accounts directory and the Warehouse directory, which must be filled in before starting work with the operational accounting subsystem).

The International Organization for Standardization has proposed a seven-level architecture for the interaction of open systems: 1. Physical - defines some of the physical characteristics of the channels. At this level, requirements are imposed on the characteristics of cables and connectors, on the electrical characteristics of signals (for example, signal transmission speed). 2. Channel - defines the rules for managing data transfer between two network nodes. Provides control over the correctness of transmission with information blocking: each block of information is supplied with a checksum. In accordance with the state of the art, this control is also implemented at the hardware level: the modem allows you to check for errors during transmission and, if errors are detected, it itself requests a retransmission. At the hardware level, the issues of compression and decompression of transmitted data are solved in a mode that is transparent to the user, which ensures an increase in the data transfer rate. 3. Network - provides protocol management, routing. Covers agreement on data blocking rules and addressing organization rules. Data from different modems can be transmitted over one channel, which provides a more complete load of channels, implies the rules for the interaction of heterogeneous networks. 4. Transport - is responsible for the standardization of data exchange between programs that are on different computers in the network. 5. Session - defines the rules for the dialogue of application programs, restart rules, rules for accessing network resources. Effectively controls the right to access. 6. Representative - defines data formats, alphabets and representation codes for special characters, pseudographic characters, etc. The level consists of many syntax tables (TTY, ASCII, videotex, etc.). 7. Application - deals with the support of the application process of the end user. Unlike level 6, this level deals with data semantics. Contains service elements to support application processes such as human resource management, financial data exchange, programming language transmission/reception, and business data exchange.

Each level "attaches" its portion of information to the package as it passes (except for the physical one). All levels can be divided into 4 groups: "in the local network (1-2);" internet connection (3-4); " logical connection (5); " level of interaction with the application (6-7).

Relational Data Models The relational model is the simplest and most common form of representing data in a table. In set theory, the table corresponds to the relation term, which gave the model its name. The table name corresponds to the relation name, the column names correspond to the attribute names, and the rows correspond to the tuples. There is a developed mathematical apparatus for it - relational calculus and relational algebra, where for databases (relations) theoretical set operations (unions, subtractions, intersections, joins, etc.) are defined. The advantage of RMD yavl. the comparative simplicity of the tools for its support, and the disadvantage is the rigidity of the data structure (the impossibility of specifying table rows of arbitrary length) and the dependence of its speed on the size of the database. For many of the operations defined in such a model, it may be necessary to scan the entire database.

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INTRODUCTION

1. ADVANTAGES AND FEATURES OF THE SYSTEM

1.1 Acquisition of goods for subsequent sale

1.2 Sale of inventory items

1.3 Recognition of expenses based on advance reports

1.4 Payroll accounting

1.5 "BEST-OFFICE" for director

1.6 " BEST-OFFICE" for managers

1.7 "BEST-OFFICE" for accountants

1.8 "BEST-OFFICE" for a programmer

2. FUNCTIONAL CAPABILITIES OF THE PROGRAM

CONCLUSION

LIST OF USED SOURCES

INTRODUCTION

The company "Intellect-Service" successfully implements the software product - "BEST-OFFICE" throughout Russia: from north to south - St. Petersburg, Nizhny Novgorod, Tula, Rostov, Krasnodar, Voronezh, Tolyatti and from east to west - Vladivostok, Novosibirsk, N. Chelny, Ufa, Yekaterinburg, Moscow, Kaliningrad. automation accounting program

One of the reasons for the easy distribution of the BEST-OFFICE program is the complete absence of implementation costs on the part of the customer. Among the pioneer companies that entrusted the management and accounting of business activities to BEST-OFFICE are Nord-Ost, PKP Transprompostavka, VG Consulting, etc.

The first implementation of the new program showed that "BEST-OFFICE", as a means of automating management and accounting, "gets along" well in various business areas, whether it is wholesale and retail trade, the provision of transport services, as well as the provision of consulting services. The installation of the "BEST-OFFICE" program was handled by accountants who have the usual skills of working with a personal computer. The simplicity and ease of installation of this program made it possible to avoid the problems that arise during automation, when computers and programs "stand" by themselves, and the staff works in the old fashioned way.

1 . BENEFITS AND FEATURES OF THE SYSTEM

The BEST-OFFICE system is a simple and powerful tool for accounting, planning and analysis of business activities of small and medium-sized businesses. A distinctive feature of the system is the focus on business management. With a general shortage of working capital, the only way to the stable development of the enterprise is the transition from intuitive management to regular management. The BEST-OFFICE software package not only provides assistance in solving this problem, but is also a kind of educational tool for enterprise management. The use of a built-in programming language allows, if necessary, to adapt the system to almost any business need.

The BEST-OFFICE software package is designed to automate management, accounting and tax accounting at small and medium-sized businesses specializing in wholesale trade and the provision of services.

The concept of building the BEST-OFFICE system is based on, on the one hand, to facilitate the work of accounting employees as much as possible, on the other hand, to provide management and management personnel with the opportunity to quickly access information about the state of affairs at the enterprise for making management decisions.

A well-thought-out information presentation system with a large number of customized management reports make BEST-OFFICE a reliable tool for information support of management decision-making. The module for conducting and controlling contractual activities, the module for forming enterprise budgets and the system for accounting for mutual settlements, which are part of BEST-OFFICE, will help management personnel analyze and organize the work of the enterprise in the best possible way. Analytical system Director, designed for management, allows real-time control of material and financial flows and analyze the summary results of the enterprise.

1 .1 Purchasing goodsares for further implementation

In the simplest case, this operation is documented by a payment document and an incoming invoice (for posting inventory items received from the supplier to the warehouse). Since the taxpayer has the right to reduce income from sales by the cost of purchasing purchased goods only at the time of their sale, at the time of payment for these inventory items, he writes off only the amount of VAT paid to the supplier. In this case, in the document for payment (in this case, the payment order), in the field "Amount for KDR" you must specify the amount of VAT. As for the incoming invoice, it is drawn up in the usual manner. However, in order to take into account the taxes specified in the "Reference book of accounting policies" on the tab "Taxes by USN" when forming the actual cost, it is necessary that the "Tax according to the simplified tax system" parameter be enabled in the invoice on the "Taxes" tab. The date of the generated invoice must fall within the validity period of the USN.

1 .2 Sale of inventories

Recall that in accordance with Article 346.17 of the Tax Code of the Russian Federation, the income of organizations and individual entrepreneurs is recognized on a cash basis. In other words, the date of recognition of income is the date of receipt of funds to bank accounts or to the cash desk of the enterprise. Therefore, regardless of whether payment was received for inventory items shipped to the buyer (for services rendered or work performed), or an advance payment was simply received on account of the upcoming shipment, the funds received are recognized as income. Therefore, the monetary document that registers the receipt of these funds must be marked as subject to entry in the KDR. Expenses for the purchase of goods can be taken into account at the time of their sale only if the taxpayer has already paid for the goods sold with suppliers. In this case, the invoice must be marked as to be recorded in the KDR, and in the "Amount for KDR" field, leave the value of the inventory cost of goods and materials sold, substituted by the program automatically (Fig. 4). The calculation of the cost is made in the context of accounting policies.

1 .3 Recognition of expenses based on expense reports

As you know, expenses accepted under the simplified tax system can be carried out for cash issued under the report to the staff. When processing advance reports, namely the lines containing information about the purpose of spending the funds issued (i.e. data on the actual expenses of the employee), only the lines marked as to be reflected in the simplified system will get into the KDR. The lines will be referenced to the date and number of the respective advance reports. The book of accounting for income and expenses is maintained in the "Taxes" subsystem. Under the terms of the BEST-OFFICE program, this is a register that includes documents marked as to be recorded in this book and where the creation of "References for the CRA" is carried out. In turn, certificates for CDRs are documents of a special type intended for registration of any non-standard operations for accounting for income and expenses (including they could be used to include losses from previous periods in the tax base of the current period - in accordance with Article 346.18 of the Tax Code of the Russian Federation )), including the reversal of erroneously entered documents. If necessary, the Book can be printed - in the form prescribed by law.

1 .4 Payroll accounting

In accordance with the list of expenses accepted for accounting under the simplified tax system, organizations and entrepreneurs have the right to reduce the income received by the amount of labor costs. Taxpayers applying the simplified tax system are not payers of the unified social tax (UST), but they must pay insurance premiums for mandatory pension insurance. Therefore, when calculating the unified social tax, the program “checks” the type of business taxation selected by the user. If during the billing month he applies the simplified tax system or is a single tax payer on imputed income, then only the funded and insurance parts of contributions to the Pension Fund will be calculated for employees. If in setting up the type of taxation of activity it was indicated that the simplified tax system should be used throughout the year, or the user is obliged to pay UTII, then in the so-called "Settings Wizard" of the unified social tax, the "Scale of rates" table will not be displayed. And, finally, if the user returns to the regular business taxation system in the middle of the year, then this setting will include the mentioned table (which must be filled in later), and the calculation of the unified social tax will begin from the period following the one in which the right to apply was lost. USN. In addition, BEST-OFFICE also checks the closed payroll: if the simplified tax system was in effect in the closed period or the single tax on imputed income was calculated, the program does not generate certificates on the calculation of the constituent parts of the single social tax. Accordingly, if the user must switch to a tax regime other than the general one, he will not have to make fundamental changes to the setting of the “Salary” subsystem - all calculations will be carried out taking into account the data on the tax regime used.

1 .5 "BEST-OFFICE" for director

The advantage of the "BEST-OFFICE" system is that the logic of its construction is "dictated" by the realities of life, primarily the realities of Russian business. The starting point of the system are transactions, drawn up by various documents-bases or concluded by oral agreement.

Thus, the subject of business analysis and the basis for decision-making are operational accounting data, and accounting entries act as the final (and in principle optional) stage of reflecting the events that have occurred.

What does the head of the enterprise need from the information system? The ability to instantly (practically by pressing one "button") and in an extremely understandable form "to tell about everything" that happens on it. "BEST-OFFICE" is just such a program. It draws a "live" and complete business picture of the company in real time - cash availability, inventory balances, expected receipts of goods to the warehouse, obligations and debts to the budget, business partners, etc.

If necessary, the entire "drawn" business picture (literally with a few clicks of the mouse) can be "disassembled" into "details" for a more in-depth study. So, for example, while studying the receivables of a business partner, you can find out what "elements" this amount has formed from, quickly get acquainted with the history of these business relations, promptly "raise" all the necessary shipping and payment documents and deal with the "commodity "filling this debt.

If the payer and the recipient of the goods are different companies, then the BEST-OFFICE system will also help in making appropriate offsets. In addition, if the contract concluded with a particular enterprise consists of a number of stages, then the program will ensure control over the fulfillment of the obligations assumed by the stages.

Since the only means of existence for a small business is the sale of goods, works and services, the BEST-OFFICE program conducts an in-depth analysis of sales, showing "gaps" in the assortment policy and objectively assessing the income brought by a particular client. To diagnose sales from the point of view of the head of the enterprise, the "Director" information-analytical system is included in the "BEST-OFFICE" program. This system analyzes the information entered into the database of the "BEST-OFFICE" program (Fig. 2). Sales analysis is carried out in such areas as revenue, profit, nomenclature and customers. The "Director" system shows "problematic" types and groups of goods, identifies "leading" commodity positions, ranks the clientele according to the revenue and profit it brings. Moreover, all this information is presented in a compact, readable form - in the form of simple charts and tables, allowing you to quickly and correctly "catch" all the trends.

One of the typical problems of representatives of small commercial firms is the constant control of liquidity, i.e. ability to pay its obligations within a specified period.

Since the chances of obtaining loans from small enterprises are minimal, their management must monitor cash balances on a daily basis and plan for future receipts and payments. This problem is solved again with the help of the "BEST-OFFICE" system. The program helps to draw up the cash budget of the enterprise and systematically monitor the progress of its implementation. Thanks to the "BEST-OFFICE" system, it is possible to compare planned and accounting (ie real) data and assess the company's liquidity in the foreseeable period. At the same time, the system of budget items is based on a classifier of codes of receipts and payments, filled in based on the needs of the user, the structure of which does not depend on the canons of accounting.

1 .6 " BEST-OFFICE" for managers

As for managers, the BEST-OFFICE system has comfortable conditions for conducting contracts of various types (including consignments), for controlling the availability and movement of assortment, for issuing accompanying documents, for detailed operational control of settlements with suppliers and buyers, for quick calculation of selling prices using an arbitrary number of price lists.

Another plus of the "BEST-OFFICE" system is the keeping of commodity records by batches. This allows you to track the movement of each delivery of goods - literally from receipt to full consumption.

1 .7 "BEST-OFFICE" for accountants

The main accounting problems are taxes, frequently changing legislation, piles of paperwork, tedious calculations, and, of course, balance sheet delivery.

The processing of financial and economic data in the "BEST-OFFICE" system is aimed at unloading accountants from unnecessary work. Analytical accounting involves the use of one to four analytical features (vectors) at once - by counterparties / accounting centers (partners, divisions, employees, storage locations, etc.), by types of supporting documents, by nomenclature and by centers (items ) costs. Accounting for transactions can be carried out not only in rubles, but also in any foreign currency.

At any time on the computer screen, the accountant will see the current balance sheet of the enterprise, and you can see not only the results themselves, but also get a quick "decoding" of these results for documents and postings.

The use of the BEST-OFFICE system will allow solving such accounting tasks as accounting for cash and bank transactions, settlements with accountable persons, mutual settlements with business partners and the budget, accounting for inventory, works and services, fixed assets, as well as payroll.

Comfortable conditions for the organization of tax accounting have been created in the "BEST-OFFICE" system. With its help, accountants can set up various algorithms for calculating taxes and fees, draw up documents for the accrual and transfer of tax payments, and also quickly track debts for each type of tax to the budget.

1 .8 "BEST-OFFICE" for a programmer

It should be noted that the "BEST-OFFICE" system is not only a ready-made software solution from the user's point of view, but also a powerful constructor for a programmer.

Until recently, Intellect-Service was known as a supplier of ready-made circulation solutions with parametric settings that do not allow for corrections and additions by vendors-introducers. The new product "BEST-OFFICE 3.0" integrates the VBA (Visual Basic for Applications) language of Microsoft Corporation. Thus, “... the software package combined a ready-made solution and a powerful toolkit for system development. Using VBA, you can implement the required business logic, modify electronic data entry forms, develop new applications within BEST-OFFICE, and also create auxiliary macros.

According to Nikolai Komlev, General Director of the Center for Economic Systems Research "Business Programs-Service", the transformation of a boxed product into a design program is a logical way to develop circulation solutions. Most often, the firms that develop such programs do not implement them, transferring this function to partners. Classical examples of this approach are the companies 1C, Infobuhgalter, R-Style Software Lab. In this situation, constructor programs play the role of a guarantor of stability. Any economic system is viable only when each of its links has the opportunity to earn money. And construction software is exactly what allows partners to survive not so much by reselling boxes, but by implementing the system and further customer service. This is especially true in regions where there are not so many potential customers that the company could exist only through sales.

Creation of a constructor program is one of the stages in the evolution of a mass-production product. Usually, over time, they strive to make a typical solution universal, the program “acquires” a large number of functions, increases in size, requiring more resources to work. At the same time, each client uses no more than 20% of all available functions.

Most often, it is at this moment that developers decide to turn the program into a “constructor”: some of the functions are “removed”, some become universal, the rest are installed by partners or users themselves using the built-in configuration tools. It should be noted that the development of circulation products does not end there: after a while, a large group of customers is formed who consider working with the "constructor" difficult and optional. Then the developer company or its partners begins to produce so-called settings - industry-specific "non-configurable" software products.

"BEST-OFFICE" has become a more flexible system, and if previously the partners of "Intellect-Service" could only envy their competitors, now they themselves have the opportunity to customize the program at the request of the customer. But there are also disadvantages here: Intellect-Service will get the so-called problem of new errors that occur when the system that has been tuned does not work correctly. This raises the question of the distribution of responsibility. By delivering a complete system, developers know what to answer for. When errors are identified, “releases” are issued to correct them and new versions. And in most cases, developers will also have to fix the errors that appeared when setting up the program by partners. Most calls, especially at first, will be directed to the vendor. After all, the accountant does not care why the program does not work - because of the negligence of the implementer or because of problems in the standard solution.

2 . FUNCTIONAL CAPABILITIES OF THE PROGRAM

The BEST-OFFICE system consists of logically separate and at the same time interconnected subsystems. Each subsystem corresponds to a separate accounting area:

Subsystem Payments

Subsystem Calculations

Procurement subsystem

Subsystem Reserves

Sales subsystem

Subsystem Taxes

Subsystem General Ledger

Subsystem Property

Subsystem Personnel

Subsystem Salary

Subsystem Budgets

Subsystem Directories

Subsystem Setting

Subsystem Payments

maintenance of operational and accounting records of cash and non-cash funds of the enterprise

o Availability and cash flow

o Register of bank statements

o Cash book

o Accounting for the issuance of salaries according to payroll

Subsystem Calculations

operational accounting of settlements for obligations arising from the completion of various transactions

o Maintaining a file of settlements with partners.

o Control of receivables and payables in the context of transactions and for the partner as a whole.

o Accrual and write-off of debt.

o Conducting offsets.

o Settlements with accountable persons.

o Preparing reports.

Procurement Subsystem

accounting of purchases of material stocks; conducting procurement transactions with control over execution in terms of terms, specifications and amounts; accounting for goods accepted for consignment

o Registration (registration) of contracts and invoices for the purchase of inventory items in any currency.

o Monitoring the fulfillment of contractual obligations by stages of contracts.

o Registration of acts of work performed by third-party organizations or services rendered.

o Registration of commodity and payment documents in any currency on the basis of contracts and invoices.

o Execution of consignment agreements.

o Reports on purchase transactions.

Subsystem Reserves

maintaining a file of goods of the enterprise, accounting for the movement and balance of inventories in the warehouses of the enterprise

o Support for an arbitrary number of inventory storage locations using various storage schemes.

o Operational and accounting accounting of commodity stocks in value and physical terms.

o Registration of documents of goods movement in any currency.

o Conducting batch and sort accounting of stocks in warehouses.

o Control of expiration dates for batch items.

o Support for various accounting policies and ways to write off inventories.

o Possibility of calculating the actual cost of received goods and materials, taking into account the associated costs (services).

o Calculation of the cost of inventory.

o Warehouse records and batches of stocks.

o Accounting for goods in the warehouse by owners.

o Reports on the movement of goods.

Subsystem Sales

accounting for sales of inventories, works and services; conducting sales transactions with their full control; formation of a price list; accounting of goods transferred for consignment

o Registration of contracts and invoices for sale in any currency.

o Monitoring the execution of multi-stage contracts.

o Registration of acts of work performed.

o Maintenance of an arbitrary number of price lists.

o Flexible customization of selling price calculation rules.

o Ability to take into account the expected receipt of goods and reserve ordered goods.

o Maintaining contracts for the transfer of goods for consignment.

o Accounting for the movement of consigned goods.

o Control of mutual settlements with exporters.

o Formation of sales reports.

o Formation of the necessary printed forms of invoices and contracts.

Subsystem Taxes

maintenance of a tax classifier, tax accounting, control of mutual settlements with the budget and formation of tax reporting

o Registration of invoices for shipment, posting of goods (works, services) and receipt of advances on account of the forthcoming shipment of goods (works, services).

o Keeping a book of purchases and a book of sales.

o Maintenance of the reference book of taxes.

o Maintenance of the tax chart of accounts.

o Maintaining a register of tax accrual certificates.

o Control of settlements with the budget for each tax.

o Maintaining a directory of tax models.

o Formation of analytical registers of tax accounting.

o Collection of data to calculate the tax base for income tax

o Formation of tax reporting.

o Possibility of conducting tax accounting under the simplified system of taxation.

o Calculation of a single tax on imputed income.

o Formation of a book of accounting for income and expenses when using a simplified taxation system.

o Ability to calculate the taxable base and tax amounts for each tax.

Subsystem General Ledger

Accounting: keeping a book of accounting for business transactions, maintaining a register of transactions, the formation of external and internal financial statements

o Maintaining a chart of accounts with support for 4 levels of analytical accounting.

o Ability to reorganize the chart of accounts.

o Account assignment of primary documents.

o Maintaining a master journal and a journal of transactions.

o Accounting for foreign exchange transactions.

o Using the standard posting mechanism for document account assignment.

o Create new standard transactions.

o Maintaining a directory of cost items.

o Formation of the balance sheet for any period.

o Formation of analytical statements for any period.

o Registration of documents of a special type - accounting statements - in any currency.

o Accounting for travel certificates and powers of attorney.

o Formation of internal and external financial statements.

o Setting up templates for generating external reporting.

o Management of accounting periods.

Subsystem Property

maintaining a file of property records, accounting for the movement of property of the enterprise

o Accounting for the availability of fixed assets and intangible assets of the enterprise.

o Accounting for the movement of property of the enterprise (receipt of fixed assets, their write-off and internal movement between the divisions of the enterprise and financially responsible persons).

o Monthly, quarterly or annual calculation of the amount of depreciation of fixed assets and intangible assets.

o Calculation of depreciation of fixed assets for profit tax purposes in accordance with the methods provided for by the Tax Code (linear, non-linear).

o Accounting for the property of an enterprise that maintains tax records under the simplified taxation system.

o Formation of documents on changes in the cost of fixed assets.

o Registration of operations for the transfer of goods and materials from the warehouse to the fixed assets.

o Maintaining a file of fixed assets of the enterprise.

Subsystem Personnel

formation of the organizational structure of the enterprise and maintaining personnel records

o Accounting for the organizational structure of the enterprise.

o Registration of receptions (dismissals) and movements of employees in the form of orders.

o Photo archive of employees.

o Printing of individual cards in the T-2 form, orders: for employment, for vacation, etc.

Subsystem Salary

maintenance of personal accounts of employees, calculation of salaries and accruals to the budget and extra-budgetary funds, formation of salary entries

o Maintaining personal accounts of employees.

o Calculation of the amounts of accruals and deductions in the pay slips of each employee.

o Calculation of accruals and deductions, the amount of which is set in conventional units.

o Calculation of the amounts of income, unified social tax and contributions to off-budget funds in accordance with applicable law.

o Calculation of taxes and contributions when using the simplified taxation system and the taxation system in the form of a single tax on imputed income.

o Formation of payrolls for the payment of wages.

o Formation of payrolls.

o Taking into account the benefits of disabled people when calculating the unified social tax.

o Accounting for income from a previous job.

o Data export to pension fund programs (INPUTPSN and OASIS) and to the Taxpayer program.

o Formation of certificates of income of individuals and individual cards to account for the amounts of the unified social tax.

o Automatic generation of postings.

Subsystem Budgets

The purpose of this subsystem is the formation of the company's budgets and control of compliance with planned and actual indicators.

Subsystem Directories

maintenance of system-wide classifiers used by various sections of the program

o Directory of currencies.

o Directory of partners.

o Nomenclature reference book.

o Reference of units of measure.

o Directory of regions.

o Directory of banks.

o Directory of standard content for the formation of documents.

o Directory of cost items.

Subsystem Setting

By means of this subsystem, the main parameters of the BEST-OFFICE operation are configured and the system is administered.

Programming tools

Development of system capabilities using the built-in VBA (Visual Basic for Application) language

Development tools :

The system is implemented using MS Visual Studio 6.0, MS Access 2000 is used as a DBMS.

CONCLUSION

Until recently, the so-called "mini-accounting" was a typical software product for small businesses, which provided the maintenance of the general ledger and some possibilities for entering and printing primary documents. Meanwhile, a small business, like any other, needs a comprehensive software solution focused primarily on managing business processes, and not just on preparing reports and certificates for tax authorities. Its management is interested not so much in the content of the balance sheet as in answers to such questions as: “What to invest in?”, “What products bring the greatest profit?”, “What to save on?”, “Will there be enough funds to sell certain plans?" etc. Therefore, the "cornerstone" of "BEST-OFFICE" is not accounting entries (although it will certainly become an indispensable assistant for accountants of a small business), but planning, full-scale operational accounting, control and analysis of economic activity. The uniqueness of the "BEST-OFFICE" program lies in the fact that it includes all the components inherent in "big" information systems, but at the same time, it contains only what a small business needs. At the same time, the cost of the "BEST-OFFICE" program is available for each enterprise.

The "BEST-OFFICE" system is one of the optimal software solutions for a small business.

LIST OF USED SOURCES

1. Materials of the Internet.

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Since January 1, 2003, many representatives of small businesses (organizations and individual entrepreneurs) have switched to a simplified taxation system (STS). Recall that the procedure for accounting for the simplified tax system is regulated by chapter 26.2 of the Tax Code of the Russian Federation as amended by the Federal Law of December 31, 2002 No. 191-FZ. Service". Consider the main approaches to organizing accounting for the simplified tax system used in this software product. "BEST-OFFICE": main features Before proceeding to the story of the implementation of accounting according to the "simplified", we will describe the main features of the "BEST-OFFICE" system. The "BEST-OFFICE" system is designed for small enterprises in the wholesale trade or the service sector and solves the problems of operational, tax and accounting. Information units of the system are documents registered in various functional sections. "BEST-OFFICE". The list of capabilities of the BEST-OFFICE system includes planning and accounting of finances, accounting of settlements with accountable persons, maintaining contracts and monitoring mutual settlements, warehouse accounting, accounting for purchases and sales, property accounting, personnel accounting and payroll, as well as preparing accounting and tax reporting. In addition, the "BEST-OFFICE" system has an information and analytical block "Director", with the help of which you can analyze revenue, profit, assortment and rank customers according to the degree of profitability.

Setting up tax regimes

The BEST-OFFICE system supports all tax regimes established by law for small businesses. This is a general regime, simplified tax system and a taxation system in the form of a single tax on imputed income for certain types of activities (UTII). The tax regimes are set up in the “Enterprise Card”, in the “Accounting Settings” section (Fig. 1). According to Article 346.14 of the Tax Code of the Russian Federation, organizations and entrepreneurs using the simplified tax system can pay a single tax either on the entire amount of income (6%), or from income less expenses (15%). (Note that the period of existence of the “income” object in accordance with Federal Law No. 104-FZ of July 24, 2002, expires on January 1, 2005) In this regard, the BEST-OFFICE system provides the opportunity to select any of the two existing objects of taxation , i.e. “revenues” or “revenues reduced by the amount of expenses” (Fig. 1).

Fig.1 Setting up an accounting system for the simplified tax system

In the STS accounting setup mode, the start date and end date of applying this tax regime are indicated. In the conditions of a newly created enterprise, the value of the “Start date” parameter must correspond to the date the organization or entrepreneur began its activities and coincide with the date indicated in the “Enterprise Card” as the date when work with the system began. The field "End date" is filled in if the taxpayer loses the right to apply the simplified tax system. It must include the end date of the quarter preceding the quarter from which the taxpayer switches to the general taxation regime. Single tax rates are set in the "Tax Directory" of the "Taxes" subsystem. The tax rate used by default is marked with a flag. The most important concepts of the USN include the concept of the minimum tax, formulated in Article 346.18 of the Tax Code of the Russian Federation and relevant for taxpayers who have chosen “income reduced by the amount of expenses” as the object of taxation. The minimum tax is calculated as 1% of income determined in accordance with Art. 346.15 of the Tax Code of the Russian Federation. It represents the amount that organizations or entrepreneurs must transfer to the budget if the amount of the single tax calculated in the general manner turned out to be less than 1% of the amount of income received. This situation is also taken into account in the BEST-OFFICE system.

Operation types

It is important that the BEST-OFFICE system allows you to manage the list of operations to be reflected in the simplified tax system. The list of types of operations configured by the developer is located in the "Settings - Types of system operations" mode. If a transaction of one type or another should be reflected in the Book of Income and Expenses, for this you need to open its card, go to the "Parameters" tab and enable the "Simplified taxation system" parameter. This parameter is present in the settings of the types of operations related to the journals "Cash settlement", "Cashless settlement", "Advance reports", "Depreciation journal", "Property movement journal", "Acts of completed work", "Inventory movement journal", "Inquiries for KDR (Books of accounting for income and expenses)" (Fig. 2).

Fig. 2 Card of the type of operation reflected in the simplified tax system

The presence of such a parameter means that the document that draws up this operation can be taken into account in the simplified tax system. If the taxpayer has chosen the “STS” taxation principle, then in the electronic forms of documents related to the journals listed above, on the “Taxes” tab, there will be an option “Make an entry in the KDR”, available for editing (Fig. 3). This parameter is used to control the record of the document in the Book of Income and Expenses. If the document posting date falls within the validity period of the simplified tax system, then when creating such documents, the “Make an entry in the KDR” parameter is set according to the “Simplified taxation system” parameter setting made in the card of the corresponding type of operation. In this case, the user can change the value of this parameter manually, i.e. "enable" or "disable" the entry of the document in the book of income and expenses.

Fig.3 Managing the document entry in the Book of Income and Expenses

Due to the fact that when applying the simplified tax system, income and expenses are recorded on a cash basis, for the “Acts of completed work”, “Inventory movement journal” and “Property movement journal”, this parameter is recommended to be included in the cards of credit transactions, and only for gratuitous transfer operations to be treated as income. For debit transactions, this parameter should be enabled only if "income reduced by the amount of expenses" is used as the object of taxation. In particular, this will make it possible to write off the cost of purchased goods when they are sold (in the event that the supplier was paid for these goods). are incomes reduced by the amount of expenses, the “Simplified taxation system” parameter must be enabled for both income and expenditure transactions that affect the formation of the tax base under the cash method. different from the amounts of documents. This possibility is due to Article 346.17 of the Tax Code of the Russian Federation, which regulates the procedure for recognizing income and expenses. To implement this possibility in electronic form, there is a special field on the “Taxes” tab for entering the amount reflected in the Book of Income and Expenses (KDR). By default, the system enters the amount of this document with all taxes in this field. However, depending on the situation, adjustments can be made to it. If the list of types of operations included in the distribution of the program is insufficient for a particular user, he can supplement it on his own.

Accounting: basic approaches

Accounting for inventories in the BEST-OFFICE system begins with setting up the Inventory subsystem, which is performed in the Subsystem References section. When filling out the "Reference Book of Accounting Policies", you should pay attention to the tab "Taxes according to the USNO". It is intended to indicate those taxes that are included in the cost price. Since when purchasing inventory items, VAT is immediately taken into account as an expense at the time of payment, it can be omitted from the elements of accounting policies described on this tab. This is done so that when selling goods for the second time, VAT that has already been accounted for as an expense is not written off. The “Taxes” tab must be filled in based on the “for the future”: if during the period of work under the simplified tax system the taxpayer loses the right to use it and switches to the general regime. subsystem "Property" by filling in the reference books "Accounting Policies" and "Objects of Accounting". As mentioned earlier, taxpayers who have switched to the simplified tax system are not exempt from accounting for fixed assets and intangible assets. Therefore, when working with these directories, you should carefully fill in all the initial data on accounting. For accounting of various fixed assets and intangible assets, different accounting policies can be used, and, consequently, different methods of writing off depreciation for accounting purposes. However, according to the procedure for accepting expenses established for the simplified tax system, newly created organizations and newly registered entrepreneurs who have chosen “income reduced by the amount of expenses” as an object of taxation have the right to accept as expenses the cost of acquiring fixed assets at the time of their commissioning, if they were paid, or at the time of payment, if the fixed assets put into operation were not paid. Therefore, in each card of the "Reference Accounting Policies" on the "Tax Accounting" tab, in the "Depreciation Method" field, you must specify the "Write off to costs" option. Then, in the "Accounting Objects" reference book, it is necessary to describe the required number of new accounting objects with the corresponding accounting policies. Since it is not advisable for taxpayers using the simplified tax system to refuse to maintain full-scale accounting, let's say a few words about the settings designed to solve this problem. First of all, in the standard chart of accounts on cost accounting accounts, you should open sub-accounts corresponding to the types of expenses accepted in the simplified tax system. These are expenses for the acquisition of fixed assets, intangible assets, lease payments, etc. Further, in the templates of standard postings, you need to include postings that meet the needs of the taxpayer when accounting for the simplified tax system. Let's talk about the accounting procedure for some business transactions.Purchase of goods for subsequent sale. In the simplest case, this operation is documented by a payment document and an incoming invoice (for posting inventory items received from the supplier to the warehouse). Since the taxpayer has the right to reduce income from sales by the cost of purchasing purchased goods only at the time of their sale, at the time of payment for these inventory items, he writes off only the amount of VAT paid to the supplier. In this case, in the document for payment (in this case, the payment order), in the field "Amount for KDR" you must specify the amount of VAT. As for the incoming invoice, it is drawn up in the usual manner. However, in order to take into account the taxes specified in the "Reference book of accounting policies" on the tab "Taxes by USN" when forming the actual cost, it is necessary that the "Tax according to the simplified tax system" parameter be enabled in the invoice on the "Taxes" tab. The date of the generated invoice must fall within the validity period of the USN. Implementation of inventory items. Recall that in accordance with Article 346.17 of the Tax Code of the Russian Federation, the income of organizations and individual entrepreneurs is recognized on a cash basis. In other words, the date of recognition of income is the date of receipt of funds to bank accounts or to the cash desk of the enterprise. Therefore, regardless of whether payment was received for the inventory items shipped to the buyer (for services rendered or work performed), or an advance payment was simply received on account of the upcoming shipment, the funds received are recognized as income. Therefore, the monetary document that registers the receipt of these funds must be marked as subject to entry in the KDR. Expenses for the purchase of goods can be taken into account at the time of their sale only if the taxpayer has already paid for the goods sold with suppliers. In this case, the invoice must be marked as to be recorded in the KDR, and in the "Amount for KDR" field, leave the value of the inventory cost of goods and materials sold, substituted by the program automatically (Fig. 4). The calculation of the cost is made in the context of accounting policies. Fig.4 Invoice, "Taxes" tabRecognition of expenses based on advance reports. As you know, expenses accepted under the simplified tax system can be carried out for cash issued under the report to the staff. When processing advance reports, namely the lines containing information about the purpose of spending the funds issued (i.e. data on the actual expenses of the employee), only the lines marked as to be reflected in the simplified system will get into the KDR. The lines will be referenced to the date and number of the respective advance reports.

Income and expense ledger

The book of accounting for income and expenses is maintained in the "Taxes" subsystem. Under the terms of the BEST-OFFICE program, this is a register that includes documents marked as to be recorded in this book and where the creation of "References for the CRA" is carried out. In turn, certificates for CDRs are documents of a special type intended for registration of any non-standard operations for accounting for income and expenses (including they could be used to include losses from previous periods in the tax base of the current period - in accordance with Article 346.18 of the Tax Code of the Russian Federation )), including the reversal of erroneously entered documents. If necessary, the Book can be printed - in the form prescribed by law.

Rice. 5 Income and expense ledger

Payroll accounting

BEST programs

Russian business software developer, founded in 1990 in Moscow by a team of like-minded people who set themselves the goal of creating and implementing information and management technologies that help build an efficient, highly profitable and competitive business at customer enterprises.
The founders of the company previously worked in research institutes and the space industry in the field of software development for the launch and landing of spacecraft.

The company began operations in 1990 under the brand name "Intellect Service". By 2002, two large and independent areas were formed: the first is the continuation of our own software development for business, and the second is the implementation of programs from other developers.
In 2004, the direction of own software development under the trademark "BEST" spun off into an independent legal entity with the same name LLC "Company" BEST ". Here are just a few milestones in the development of the company:

1990 Separate software products were released to the small business market: Bank, Cash Desk, Warehouse, Salary and Mutual Settlements.

1991 Developed the first comprehensive system for automating small businesses "Fastcalk"("Accountant").

1992 the software package was released "Bambi"- accounting, small business economics, which has received huge recognition from users.

1993 the first version of the integrated information system was released "BEST", whose name is an abbreviation of the company's activities at that time: "Accounting, Economics, Warehouse, Trade".

From 1993 to the present, BEST Company continues to develop and support software products under the trademark "BEST", significantly expanding the scope of activities and the range of tasks to be solved. Now it is the development of integrated systems for the automation of wholesale and retail trade enterprises, including pharmacies, manufacturing enterprises of the food, alcohol, chemical industries, as well as assembly production, construction organizations, public catering enterprises, public and non-profit organizations, government agencies and educational institutions.
The main software product of the company today is enterprise management system BEST-5 .

Enterprise management system BEST-5

BEST-5 is a comprehensive enterprise management system that organically combines classical accounting methods and modern management technologies.
The BEST-5 enterprise management system is intended for use by enterprises (organizations) of various fields of activity and government agencies using a common (OSNO) and simplified ( USNO) taxation system, incl. payers UTII. It covers the full management cycle, including operational, accounting, tax and management accounting, planning, control and analysis of business activities at the enterprise. Provides the preparation of enterprise reporting in electronic form with the ability to edit and print.

The BEST-5 system is produced in an adapted form for the legislation of Belarus and Ukraine.

BEST-5 belongs to the class of multi-user integrated systems, where the work of departments and services of the enterprise is carried out in a single information space. This eliminates the repeated entry of the same information, and when importing documents in electronic form, manual data entry is also excluded. Such an organization of work significantly increases the productivity of personnel and promptly provides the management of the enterprise with the necessary information, which creates a reliable foundation for making the right management decisions.

To ensure full control over the activities of holdings (groups of enterprises, territorially remote divisions), a bidirectional data exchange of the central complex (parent enterprise) and remote branches (subdivisions) has been implemented using the data replication mechanism between similar BEST-5 applications.

The BEST-5 system operates in a Windows environment, integrated with the office suite MS office and with the free distribution package open office. A report generator is used as a built-in reporting designer, as well as templates for various printed forms. FastReport. The possibility of external exchange of information in electronic form is also provided - import / export of data in various formats: XML, MS Excel, Open Office, DBF, text, etc.

The main emphasis in adapting the BEST-5 system to the needs of a particular user enterprise is placed on advanced parametric settings, which ensures a quick start of the system into operation without the involvement of programming specialists and which is sufficient for most situations. At the same time, along with parametric tuning, the system has built-in programming tools designed to adapt and expand the range of system capabilities.
The first, simplest level is the ability to develop small programs (Plugin) while maintaining the basic functionality of the system, without changing its business logic. The second level is the provision of a full-fledged built-in development environment XBA (Xbase for Application).
The free XBA development environment is used to create and develop applications, modes and functions of the BEST-5 system itself and is provided to all its users for writing any functional components - up to developing applications from scratch. XBA includes an IDE for program development, a built-in debugger, and an object-oriented development language xbase++.

Industry solutions BEST-5

Based on the enterprise management system BEST-5 many industry-specific solutions have been developed that contain functions and industry-specific settings for automating business processes and legal accounting requirements specific to a particular industry:

"BEST-5. Auto insurance. Insurance Broker"- a solution for insurance brokers, designed to automate the accounting and movement of strict reporting forms (BSO). Tracks the full path of the movement of the BSO of various insurance companies from receipt to control and analysis of sales, including in branches and with agents. A file of insurers is kept, the history of the BSO movement in the context of each insurance company for reconciliation, etc. with the possibility of submitting reports by branches and insurance agents in electronic form in Excel format.

"BEST-5. ALCO"- for enterprises producing and selling alcoholic products wholesale and retail, includes automatic generation of declarations for alcoholic and alcohol-containing products (including beer), in accordance with the Decree of the Government of the Russian Federation.

"BEST-5. Pharmacy"- designed to automate retail and wholesale trade in medicines, medical devices and related products. It covers the full management cycle from ordering and accounting for settlements with suppliers to monitoring and analyzing business activities in pharmacies, retail pharmacies, pharmacy chains, pharmaceutical companies, hospital pharmacies, clinics and sanatoriums. The system comes with a customized nomenclature reference book (more than 100,000 items), INN reference book, state register of prices for vital and essential drugs, pharmaceutical group reference book, supplier reference book, manufacturer's country reference book, manufacturer's reference book.

"BEST-5. State Institution"- a comprehensive solution for state (municipal) institutions. Fully takes into account the list of requirements for accounting in state, budgetary and autonomous institutions.

"BEST-5. Shop"- solution for retailers. Keeping records using cash registers, interacts with cash programs and other specialized trading equipment. Operational analysis of the assortment, purchases and sales, focused on middle and top managers. Reports on sales volume in various sections, ranking of sales by income and gross profit, ABC-analysis of sales with a controlled division of the assortment into groups, etc.

"BEST-5. My business" is a turnkey integrated solution adapted for small businesses of all forms of ownership operating in the field of trade and services using a common (OSNO) or simplified (USNO) taxation systems, incl. payers ENVD.

"BEST-5. Nutrition"- a solution for automating food accounting and costing meals at public catering enterprises, medical and sanatorium type, social and school catering plants (KShP). For the convenience of users, electronic collections of recipes are supplied with these solutions. Solutions is a convenient tool for a dietitian and an accountant-calculator to develop and monitor the implementation of rational nutrition, accounting and monitoring diets, natural nutritional norms, caloric content and chemical composition norms for each category of people eating and accounting for products.

"BEST-Nutrition for children's organized groups"- developed in collaboration with Federal State Budgetary Institution "Research Institute of Nutrition" RAMS. A convenient tool for developing and monitoring the diet of children of different ages in terms of calories, chemical composition, natural norms and cost. Accounting for products in stock. Compliant SanPiNov. The solution includes a collection of ready-made recipes.

"BEST-5. Production"- a solution for various manufacturing enterprises, both food and chemical, where, as a result of a single technological process, various types of products are produced, as well as assembly production. The solution provides a full-scale accounting of production, starting with the receipt of raw materials and materials to warehouses and ending with its transformation into various types of products. In assembly production, the solution supports two key schemes for the production of products - "to the warehouse" and according to production orders. Mixed types of production are also supported. The solution implements a unique ability to configure product specifications, taking into account the wishes of a particular customer.

Partners

Distribution and implementation of BEST series programs in organizations and enterprises of end users is carried out through a partner network throughout Russia, Ukraine and Belarus.
Partners of the BEST Company are represented from sales agents to large distribution centers and Industry Solutions Centers that provide comprehensive implementation and subsequent advisory support to users of BEST programs.

Literature

Denishchenko, Galina Nikolaevna. Accounting automation system: BEST-4: Accounting: [Textbook. allowance] / G. N. Denishchenko, N. L. Naumova; State. un-t. Higher school economy. - M.: GU HSE, 2000. - 136 p.
Mozhaytsev, Lev Nikolaevich. Automation of accounting using the BEST program: textbook. allowance / Mozhaytsev L. N., Kuvshinov M. S., Bogomolova I. V.; Ministry of Education and Science Ros. Federation, Feder. education agency, Yuzh.-Ural. state un-t. - Chelyabinsk: Publishing House of SUSU, 2004. - 103, p. : ill., tab.; 21 cm
Fundamentals of automated accounting: teaching aid / N.N. Ivanov; Saratov: Nauka Publishing House, 2007. - 133 p.
Information technologies in the economy: (automation of the solution of accounting and analytical problems using the enterprise management system "BEST-53.4"): teaching aid / E. N. Skripchenko [and others]; Ministry of Agriculture of the Russian Federation, Russian State. agrarian un-t - MSHA im. K. A. Timiryazeva, Dept. economic cybernetics. - Moscow: Publishing House of the RGAU - Moscow Art Academy. K. A. Timiryazeva, 2009. - 134 p. : ill., tab.; 20 cm

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