Description of the problems of automation of accounting and control in wholesale trade. Review of existing automation systems for accounting for wholesale and retail sales As well as other work that may interest you
Coursework
Computer science, cybernetics and programming
Implementation of requirements to support system reliability and data protection. In this regard, modern automated information systems that are capable of processing source information in a short time and providing it in a user-friendly form are becoming increasingly necessary.
As well as other works that may interest you |
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| 32552. | Electromagnetic couplings | 341.13 KB | |
| Figure 24 shows a diagram of an ETM series clutch with magnetically conductive friction discs. The other coil terminal is connected to the DC power source through the coupling body. Electromagnetic contact disk clutch When the clutch is turned on, the magnetic flux F created by the current flowing through the turns of the coil passes through the housing of the package of internal 6 and external 4 disks and is closed through the armature 5. | |||
| 32553. | Information processing devices | 19.92 KB | |
| A lever contact unit with hinged fastening works with the effect of rubbing and rolling the contacts, which contributes to their better self-cleaning and reduction of transition resistance; therefore, they are often used in powerful switching devices such as contactors. Liquid metal contacts whose main advantages are low contact resistance, no need for contact pressure, no effects of burning and sticking of contacts, ability to work at high pressure, temperature... | |||
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| According to the delay method and moderator type: electromagnetic delay up to 10 seconds; mechanical deceleration: pneumatic and motor from 3 to 30 minutes; electronic slowdown: capacitor and counting pulse tens of seconds; software-implemented any time delays. When operating protection and automation systems, it is often necessary to create time delays between the operation of two or more devices, as well as when there is a need to perform operations in a certain time sequence, automatic... | |||
| 32555. | Electromagnetic time relays | 190.42 KB | |
| Time relay with electromagnetic delay When the relay winding is disconnected 1 fig. As a result, the magnetic flux in the relay core decreases slowly; armature 5 remains in the attracted position and the contacts of relay 4 open with a time delay of several seconds. Such time relays are not stable but are widely used due to their simplicity and low cost. | |||
| 32556. | Time relay CT | 88.94 KB | |
| 28 shows an example of using a KT time relay in a control circuit for the caliper movement cycle, which ensures its working stroke p. time delay on limit switch SQ2 and idle speed x. The working stroke of the caliper is ensured by the contactor KM1; the idle stroke is ensured by the contactor KM2, and the delay time of the relay is ensured by the time CT. | |||
| 32557. | Modern technical devices for information processing | 15.07 KB | |
| Examples of such typical devices include: Triggers - elementary memory cells designed to store one bit of logical 0 or 1 information; Device counters for performing counting and time delay functions; Code converters are devices for automatically changing, according to a given algorithm, the correspondence between input and output codes without changing their semantic content; in other words, they are schemes for converting one multi-bit code into another; Device registers for receiving storage and... | |||
| 32558. | Industrial programmable logic controllers (PLCs) | 15.9 KB | |
| They first appeared in the late sixties in the US automotive industry as a result of the merger of three areas of technology: Relay contact and non-contact electrical automation based on PLC; Cyclic program control PLC control principle; Microprocessor technology, PLC element base. Initially, the production of PLCs was carried out by computer companies DEC Modicon Entrekin Computers, but later electrical engineering companies Generl Elektric llen Brdley ISSC, which produced... | |||
| 32559. | Personal computer (PC) based controllers | 23.67 KB | |
| Controllers based on personal computers PC This area has developed significantly recently, which is explained primarily by the following reasons: increased reliability of PCs, especially in industrial versions; using open architecture such as IBM-compatible PCs; ease of connection of any input/output blocks of USO modules; the ability to use a wide range of developed software, real-time operating systems, databases, packages of application programs for control and... | |||
| 32560. | Monoblock and modular controllers | 57.67 KB | |
| Let's consider the functional and design diagram of a modular PLC using the example of the SIMTIC S7300 controller from Siemens, Fig. Design of a modular PLC The following are placed on the PR profile rail: the central module CM, which is always present in the PLC to the right of it with the help of AL bus connectors, up to eight peripheral PM modules and on the left an external power supply External. The formation of the internal PLC bus is carried out using AL. As the main peripheral modules of the OPM in the PLC, there are always signal input and output modules... | |||
Wholesale distribution necessarily involves working with a large amount of incoming and outgoing data. Therefore, ensuring high-quality relationships between various departments of a trading enterprise in a unified information system is a determining factor for its productive activities.
For this purpose, wholesale trade automation is used, which is a specially developed program. This can be a paid or free program for wholesale trade, which will allow you to plan purchases and sales, as well as cash flow.
Example of a program interface for wholesale trade ABM Digital Distribution
Advantages of wholesale trade automation
The software for wholesale and retail trade will provide your company with many obvious advantages:
- ensuring rapid data exchange between each subsection of the enterprise;
- optimization of the product range (by identifying unprofitable and profitable positions);
- increasing warehouse turnover, eliminating shortages and maintaining the required stock of goods in warehouses;
- prompt calculation and selection of optimal delivery options;
- accurate cost calculation and flexible pricing policy management (offering competitive prices, personal discounts, bonuses).
In addition to all this, programs for wholesale sales allow you to analyze the efficiency of business processes from the economic side in real time. This is an excellent way to plan purchases and sales taking into account the season, their previous statistics and the ability to predict future financial situations.
By optimizing relationships with suppliers and properly organizing sales, wholesale software will increase the profitability of your business.
Automation of wholesale trade: opportunities
If your enterprise is implemented, you will be able to significantly improve the quality and speed of customer service, compliance with delivery conditions and increase the growth of sales profitability.
This program allows you to strengthen the company’s position in the market and win over customers. Accordingly, this will entail an increase in profits.
Course work
Automation of sales accounting
Introduction
1. The essence of accounting and its features in trade
1.1 Accounting and its main purpose
1.2 Accounting, operational and statistical accounting
2.Two approaches to automating enterprise activities
2.1 Problems of creating an effective enterprise management system
2.2 Two groups of DBMS used in automation systems
3. Analysis of operational accounting software products
3.1 Application of complex automation systems
3.1.1 Automation system “1C: Trade and Warehouse”.
3.1.2 Automation system for trade accounting “Galaktika – Store”.
3.1.3 Subsystem “Sales and Trade” of the “Flagman” information system.
4. Development of a sales accounting program
4.1 Purpose of the program, its composition and main functions
4.2 Description of program forms
Conclusion
Bibliography
Introduction
Trade is one of the largest sectors of the economy of any country, both in terms of the volume of activity and the number of personnel employed in it, and enterprises in this industry are the most widespread. The activities of trading enterprises are related to meeting the needs of each person, are influenced by many factors and cover a wide range of organizational, technological, economic and financial issues that require daily solutions. A dynamic competitive environment and new business conditions place increased demands on the organization of management at a trading enterprise. In modern conditions, the organizational structure of management is a strategic factor of competition. The growth in physical volumes of trade and the expansion of its assortment determines the need to improve the management activities of trading enterprises. Thus, the study and rationalization of information processes in the management system at trade enterprises is an urgent task in scientific and practical terms.
Possible directions for increasing the efficiency of an enterprise are the comprehensive automation of all enterprise activities or the automation of individual processes that are bottlenecks for a given organization.
The purpose of this course work is to develop a sales accounting automation program that performs the following functions:
Organization of accounting for sales of goods.
1. The essence of accounting and its features in trade
1.1 Accounting and its main purpose
The main purpose of accounting is to form a basis for data on the state of the enterprise. In this case, we are talking not only about the accounting of goods, but also about the state of all data characterizing the enterprise (the quantity of goods in the warehouse, on the way, how much goods have been ordered, paid for, issued, authorized for release, how much has been released, released on credit, for cash payment , how many were returned for complaints, etc.). And this list, which is far from complete, refers to goods, but there are also fixed assets, inventories, contractual relations with obligations, relations with staff, with budget representatives, and private relations with the head of the company. All aspects of production activities are reflected in the accounting department of the enterprise.
Accounting is one of the most labor-intensive but necessary management functions. It consists of observing, measuring, recording and grouping the phenomena taken into account. Accounting indicators reveal the quantitative and qualitative aspects of economic processes that characterize the factors of economic life.
A distinctive feature of accounting is the large scale and homogeneity of the initial and final indicators and the routine work on their formation. As a rule, the final indicators are formed by repeated grouping of the original primary data according to various characteristics without the use of complex calculations.
1.2 Accounting, operational and statistical accounting
Economic accounting is a combination of accounting, operational and statistical accounting.
These types of accounting are organically interconnected and complement each other, although they differ in the scope of their application, purpose and method of implementation.
The main goal of economic accounting is the formation of high-quality, complete, reliable and up-to-date information about the financial and economic activities of an enterprise, necessary for the management and establishment of a market economy.
Statistical accounting is used in the study of mass socio-economic objects in the field of economics, culture, science, healthcare, etc. Statistics collects and summarizes information about the state of the economy, the movement of labor, prevailing prices in regional labor markets, goods, securities, etc. ., the size and composition of the population for the purpose of analyzing and forecasting the socio-economic development of society. Statistics has special methods for collecting and processing primary data: statistical observation (continuous and selective), summary and grouping of statistical observation data, calculation of average indices.
To obtain primary accounting data, statistics uses accounting documents and data from special statistical observations.
Accounting is an orderly system of collecting, registering and summarizing information in monetary terms about the property, obligations of an organization and their movement through continuous, continuous documentary accounting of all business transactions. Accounting provides the most important and reliable information, systematizes and processes scattered data, after which it becomes the basis for making management decisions.
Operational accounting is used to monitor, register, process and control individual phenomena of the financial and economic activities of an organization. Most often, it is limited to the framework of one enterprise and is organized at the places where business operations are carried out (site, workshop, warehouse, department).
Its distinctive feature is the speed of providing data, which can be received by telephone, fax, oral conversation, or in the form of a notice by mail. Operational accounting data is used for daily, current management and management of the enterprise’s activities (accounting for production, output of products, services provided, fulfillment of contracts, shipment and sales, availability of inventories, attendance at work, receipt of goods from suppliers, state of purchasing demand, etc. .)
A feature of accounting in trade is the great dynamics of changes in this area, which requires frequent changes to existing information storage databases. Therefore, when accounting for trade transactions, prompt updating of information is important.
2.Two approaches to automating enterprise activities
2.1 Problems of creating an effective enterprise management system
A modern enterprise, regardless of its form of ownership, is a self-developing organism, the existence and viability of which is ultimately ensured by the predominance of the revenue side of its budget over the expenditure side. Hence, the goal of any enterprise is to create conditions that would ensure maximum income from its activities while minimizing costs.
The most optimal way to achieve this goal is to create an effective enterprise management system. This, in turn, implies solving a number of problems facing the enterprise, among which the following should be highlighted as the most basic:
Strategic planning;
Optimization of technological process control;
Human resources (personnel) management;
Increasing the efficiency of the enterprise;
Saving money and minimizing costs.
The current level of development of science and technology allows us to successfully solve the entire range of these problems in the most effective way, namely, using advanced computer and information technologies that allow us to automate the activities of organizations.
One of the inevitable problems that an enterprise faces when transitioning to automated management tools is implementation.
Implementation problems arise when staff are forced to use automation tools to perform core work. Unlike auxiliary means (let's call them instrumental), the decision to use which is made by the staff, instrumental means must be implemented regardless of the wishes of the staff. In any case, the introduction of weapons entails some change in technology, the need to train and debug the interaction of personnel in new conditions.
Automation tools will be viable if they provide the possibility of a smooth transition from existing technology to modernized technology. Such a transition assumes that these tools will initially play an auxiliary role (for example, they should make it possible to quickly print invoices, payments and invoices and keep records of them). Any person quickly masters those tools that help or free him from the need to perform simple but routine work. As you master simple operations, you will see ways to perform more complex operations using automation tools.
With the development of trade and trade relations, the question of automating the accounting of sales of an enterprise became obvious. The presence of a large number of papers, invoices and other documentation, in many cases completely unsystematized, the inability to provide the necessary information to buyers, etc. pointed out the need to create tools to automate this area of enterprise activity.
Sales accounting automation systems are usually implemented to solve problems facing the organization, such as:
Ensuring more effective management through automatic control of implementation, transparency of the activities of the entire organization at all levels.
Supporting the effective accumulation, management and access of information and knowledge.
Exclusion of paper documents from the internal circulation of the enterprise. Saving resources by reducing costs for managing document flows in the organization.
Eliminating the need or significantly simplifying and reducing the cost of storing paper documents due to the availability of an operational electronic archive.
The results of implementing sales accounting automation systems are:
Reliable storage of documents – the likelihood of loss of a document or access to it by unauthorized persons is significantly reduced;
Quick search for documents;
Increasing the level of customer service by reducing work completion time and reducing the number of errors;
Automation of standard procedures (making changes, generating various reports, etc.).
The advantages of automating this type of activity are undeniable, however, when the management of an enterprise decides to start automation, the problem of choosing the means for their development and creation becomes acute. This issue cannot be approached unambiguously, and before choosing a development tool, its purpose should be determined. What needs to be created: a custom-made unique system or a software product for the market? Will it be an application program or a tool system? What is the expected lifespan of the program? Will it be necessary to maintain it (i.e., make changes to it at the request of the customer) or just correct errors? There are many more questions, the answer to which to some extent influences the choice of funds.
There are two approaches to implementing automation.
On the first approach a unique system is created to order. This approach is used mainly by small enterprises and is driven by economic benefits. The advantage of this option is that programs are written strictly for a specific organization, taking into account its characteristics and the wishes of the customer. However, creating a large automated complex using this method is impossible, since it requires large material costs and highly qualified specialists. Basically, with this approach, software systems are created that help perform routine work, and it does not matter how quickly they perform their functions, as long as they work faster than a person. Such systems should be built on software that allows simple and quick creation of application programs that meet current needs. Actually, integrated packages like MSAccess, Clarion or FoxPro are created for such tasks.
The essence second approach is that if a company is really serious about the automation system or wants to automate not only a specific area of its functioning, but the activities of several areas, then an analysis of the corresponding software products available on the market is necessary.
It should be noted that in order for the automation system to operate effectively, enterprises must be based on advanced technologies. It is safe to say that the most common solution in this case today is the use of client-server technology. This is evidenced by the large number of products on the market.
2.2 Two groups of DBMS used in automation systems
The choice of DBMS when building an automation system largely determines such parameters as performance, scalability, security and reliability. All DBMSs used in automation systems can be divided into two groups: those using file-server technology and those using client-server technology.
The file server system has the following disadvantages:
Heavy load on the network and increased requirements for its throughput (with a large number of users and significant volumes of processed information, failure to comply with these requirements can lead to system inoperability);
Increased requirements for the PC due to the fact that data is processed at the user’s workplace;
Inability to work with data simultaneously;
Failure to maintain data security.
Client-server technology is free from almost all of the listed shortcomings, primarily due to the fact that all processing in it is transferred to the database server, and at the user’s workplace only queries are generated and the results are displayed. The choice of a specific DBMS is determined by many parameters, including reliability and stability, performance, availability of application development tools, compatibility with other platforms and OS, and support from the manufacturer.
Among developers of enterprise automation systems, the most popular DBMS are Oracle and Microsoft SQL Server, InterBase and some others. It should also be noted that recently complex automation systems with the latest versions of DBMS have begun to appear - “1C:Enterprise 8.0”, “BOSS-Company” (“IT”), “Virtuoso 1.3” (Miratekh), “Transportation” ( SoftLogistic), “Folio-WinSklad” version 7.0 based on MS SQL Server 7.0, “Landia” (“Landia-Soft”) based on InterBase, “Monopoly” (“Formosa-Soft”) based on Oracle 8.0.
3. Analysis of operational accounting software products
3.1 Application of complex automation systems
When automating not individual areas, but the entire activity of the organization as a whole, it is advisable to use complex automation systems. Sales accounting is one of the components of accounting at trade enterprises, therefore it is necessary to analyze existing application packages for accounting and operational accounting.
Among the trade automation systems presented on the Russian market, one can note the offers of the companies 1C (1C: Trade), Information Systems and Technologies (Aspect system), Galaktika-Magazin (Galaktika system), Sales and trade" ("Flagman" system), "Parus", "Meta" (Complex of automation in retail trade), "Intellect-Service". Let's consider the most representative of them.
3.1.1 Automation system "1C: Trade and Warehouse"
“1C: Trade and Warehouse” is the “Operational Accounting” component of the “1C: Enterprise” system with a standard configuration for automating warehouse accounting and trade.
The “Operational Accounting” component is designed to account for the availability and movement of material and cash resources. It can be used both independently and in conjunction with other 1C:Enterprise components.
“1C: Trade and Warehouse” is designed to record all types of trade transactions. Thanks to its flexibility and customizability, the system is capable of performing all accounting functions - from maintaining directories and entering primary documents to obtaining various statements and analytical reports.
Functional and service capabilities of the system include:
Improved pricing mechanism.
A “quick sale” operation that allows you to automatically generate and print the required package of documents when selling a group of products.
Group processing of reference books and documents.
Automatic initial filling of documents.
Possibility of detailing mutual settlements with counterparties in the context of contracts.
“1C: Trade and Warehouse” automates work at all stages of an enterprise’s activities.
A typical system configuration allows:
Maintain separate management and financial accounting;
Keep records on behalf of several legal entities;
Maintain batch accounting of inventory with the ability to select a cost write-off method (FIFO, LIFO, average);
Keep separate records of your own goods and goods taken for sale;
Register the purchase and sale of goods;
Carry out automatic initial filling of documents based on previously entered data;
Keep records of mutual settlements with buyers and suppliers, detail mutual settlements under individual agreements;
Generate the necessary primary documents;
Issue invoices, automatically build a sales book and a purchase book;
Reserve goods and control payments;
Keep records of funds in current accounts and in the cash register;
Keep records of trade loans and control their repayment;
Keep records of goods transferred for sale, their return and payment;
In "1C: Trade and Warehouse" it is possible to:
Setting the required number of prices of different types for each product, storing supplier prices, automatic control and prompt changes in price levels;
Working with interrelated documents;
Performing automatic calculation of prices for write-off of goods;
Quickly make changes using group processing of directories and documents;
Keeping records of goods in various units of measurement, and funds in various currencies;
Obtaining a wide variety of reporting and analytical information on the movement of goods and money;
Automatic generation of accounting entries for 1C: Accounting.
“1C: Trade and Warehouse” can be adapted to any accounting features at a particular enterprise. The system includes a Configurator, which allows you to configure all the main elements of the system if necessary:
Edit existing and create new necessary documents of any structure;
Change screen and printed forms of documents;
Create journals for working with documents and arbitrarily redistribute documents among journals for effective work with them;
Edit existing and create new directories of arbitrary structure
"1C: Trade and Warehouse" contains a variety of tools for connecting with other programs.
The ability to import and export information via text files will allow you to exchange data with almost any program.
“1C: Trade and Warehouse” provides work with commercial equipment: cash registers, receipt printers, scanners and barcode printers, electronic scales, data collection terminals, customer displays and other types of equipment.
“Intelligent” interaction with retail equipment allows, for example, filling out documents by reading barcodes of goods with a scanner.
3.1.2 Automation system for trade accounting “Galaktika – Store”
The automation system for trade accounting "Galaktika - Store" is designed for maintaining operational records of product movement, for maintaining accounting records for retail sales through the trading floor.
This software package is universal - it can be used both to automate small stores and to organize a network of large supermarkets.
The configuration is implemented on the basis of the Galaktika-Start CIS, therefore:
It has a low cost and at the same time has wide functionality;
Supports all regulatory documents;
The functionality of the system allows you to automate the main accounting tasks of an enterprise - from supply and sales management to payroll calculation;
With further development, the enterprise has the opportunity to switch to the Galaktika CIS without the problems of transferring the database;
The parent company, which has chosen the Galaktika CIS, organizes interoffice exchange with its network of stores, using only invoices and price lists.
- “Galaktika-Store” is also used if small stores use one PC both for operating the sales floor and for accounting (and turning off the PC does not affect the cashier’s work);
The main functional features of the system include:
Accounting for remaining goods in the company’s warehouses and sales areas;
Control of timing of goods sales;
Control of minimum balances of goods in warehouses;
Analysis of the sales speed of goods and product groups;
Monitoring the work of cashiers;
Control of the total expression of balances in the sales department;
Conducting mutual settlements with suppliers;
Automatic accounting of trading activities on sale;
Possibility of gradual implementation of the system at a retail enterprise;
Support for working with a wide range of commercial equipment;
Possibility of using a single database in distributed retail enterprises.
All this allows you to increase the speed of customer service, guarantees the absence of errors when entering data on the cash register, quickly monitors the availability and movement of inventory items and makes timely orders.
Using the Galaktika-Shop solution allows you to identify inventory items received by an enterprise by barcode, transfer information about available inventory items into the memory of cash registers and read sales information from them, generate documents for their sale to customers, carry out inventory, generate reports based on sales results. With the Galaktika-Shop system, the enterprise will be able to work in a single information space, which will help optimize the management of the entire enterprise and increase its competitiveness.
3.1.3 Subsystem “Sales and Trade” of the information system “Flagman”
The “Sales and Trade” subsystem of the “Flagman” corporate information system is designed to automate the work of sales services of manufacturing enterprises and trade enterprises. The main functions are the formation of a portfolio of orders for the supply of products and services, accounting for the shipment and sale of products and services, and reserving goods.
The main tasks of the subsystem include:
Accounting for balances and movement of finished products and goods;
Accounting for sales of products, goods and services.
The system takes into account the acceptable periods of storage and sale of products. Operations with cash reserves are supported, with optimal volumes of reserves, and calculations of deficit and excess positions are carried out. Within the framework of the subsystem, goods reservation operations are supported, and current sales and sales operations are carried out. Price history is maintained.
The subsystem implements various chains of business logic: from the formation of a portfolio of orders to the release and shipment of products for these orders. The subsystem provides the ability to maintain contracts, product shipment schedules and payment receipts. Based on contracts and applications, a portfolio of orders is formed, invoices and orders for shipment are issued. The “Sales and Trade” subsystem can work together with the “Marketing”, “Technical and Economic Planning”, “Schedule Planning”, “Accounting” and “Warehouse Accounting” subsystems. The subsystem partially includes the functions of the “Agreements and mutual settlements” and “Warehouse accounting” subsystems. Retail functions are implemented as an independent software block, with the possibility of using cash registers.
4. Development of a sales accounting program
To achieve this goal, a program has been developed that allows you to keep track of sales of a company selling software.
4.1 Purpose of the program, its composition and main functions
The developed program is designed to store data about the software that the company has and the volume of its sales, as well as information about clients. For reporting, organization, searching for the required software and information about the buyer, information covering all the required aspects is stored in the database.
Take into account the following attributes of buyers: full name, profession, address, telephone.
Information about the software includes: software name, purpose, supplier, cost.
Each purchase contains only one name of software, and includes the following fields: name of the software, full name of the buyer, quantity of purchased software, sales amount, date of purchase.
The main functions of the developed sales accounting program are:
Updating, adding, deleting and maintaining the integrity of information;
Selecting information from the database according to user requests;
The results of the database are reflected in reporting forms;
All elements of the application program are presented as a single project, which is controlled through the user menu.
4.2 Description of program forms.
The program is controlled from the main form of the application, shown in Figure 1.
Figure 1 – Main form of the program
The main "Software Implementation" form opens by default when the application is launched and includes "Directories", "Documents", "Requests", "Reports" and "Exit". The “Exit” element contains the “Exit application” command and when selected, the program closes. The “Directories” form (Figure 2) contains the elements “Software”, “Buyers”, “Suppliers”, “Manufacturers”, “Company Data”.
Figure 2 – Form “Directories”
This form allows you to make changes to the database: update, supplement, delete information. For example, a form for editing customer data is shown in Figure 3.
Figure 3 – Customer data editing form
The remaining elements of the “Directory” form have a similar type of data presentation.
The “Documents” form (Figure 4) contains the elements “Delivery of software”, “Order of software”.
Figure 4 – “Documents” form
It provides the functions of generating an order for the supply of goods and executing an order for sale to a specific buyer.
The form for generating an order for the sale of software to a client is shown in Figure 5.
Figure 5 - Form for generating a sales order
The “Requests” form includes the elements “List of software”, “List of transactions”, “Buyers with last name starting with D”. The “Requests” form is shown in Figure 6.
Figure 6 – View of the “Requests” form
The form for generating a request to provide a list of software is presented in Figure 7.
Figure 7 – Results of a request to generate a list of software available to the company
The program allows you to generate reports, such as “Software purchased by the client” (a form for entering search parameters opens), “Software with a price above $50”, “Information about the software”. The “Reports” form is shown in Figure 8.
Figure 8 – View of the “Reports” form
The type of report on the software purchased by the client is shown in Figure 9.
Figure 9 – View of the report on purchased software
The program has a convenient, intuitive user interface, while providing accounting for the company's sales and storing, updating, editing, and deleting information.
Conclusion
As a result of the course work, the following results were obtained.
The first chapter analyzes the concept of accounting. It is shown that accounting is one of the most labor-intensive but necessary management functions. A distinctive feature of accounting is the large scale and homogeneity of the initial and final indicators and the routine work on their formation. A feature of accounting in trade is the high updating of data, which to some extent complicates its maintenance.
The second section analyzes the problems that arise when implementing enterprise automation systems. The need for automation is shown and the results of implementing automation systems for the work of organizations are presented.
In this course work, a database and an application program have been developed for managing this database “Accounting for the activities of a company in the sale of software”, which allows you to obtain information about the software owned by the company, about customers, and place an order for the purchase of software. The application has a convenient user interface. All elements of the application program are presented as a single project, which is managed through the window of the main project form. Undoubtedly, the advantages of the developed program “Accounting for the activities of a company selling software” include the following features:
Updating, adding, deleting and maintaining the integrity of information in the created database;
Selecting information from the database according to user requests;
The results of the database are reflected in reporting forms that allow you to save and print the necessary information;
Consequently, this program performs all the necessary functions and can be used for direct use by software companies.
Bibliography
trade accounting automation sale
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Trade organizations are traditionally classified as business entities with a large document flow. In the generally accepted sense, the document flow of a trading company is understood as the movement of documents in an organization from the moment of their creation or receipt from other subjects of civil law relations until the completion of their execution and transfer to the archive. At the same time, the adopted documentation system should ensure the completeness of reflection in the accounting records of all facts of economic activity and help identify hidden reserves in the enterprise.
The need to automate an accountant's workplace is not just a tribute to fashion or a way to increase the prestige of the company. The advantages of accounting using a computer are obvious. Software tools allow not only to reduce the labor intensity of accounting and insure against arithmetic errors, but also to comprehensively analyze the accumulated information.
At LLC Trading House AutoAudioCenter, accounting is carried out using an automated form of accounting using computer equipment and the accounting program 1C: Accounting, version 8. The standard configuration allows you to automate accounting for various sections: accounting for cash register transactions; accounting of bank transactions; accounting of fixed assets; accounting of intangible assets; materials accounting; accounting of goods; accounting of distribution costs; accounting of mutual settlements with suppliers and customers; accounting of contracts; accounting of settlements with accountable persons, etc.
“1C: Accounting 8” includes a chart of accounts in accordance with the Order of the Ministry of Finance of the Russian Federation “On approval of the chart of accounts for accounting of financial and economic activities of organizations and instructions for its application” dated October 31, 2000 No. 94n. The composition of the accounts, the organization of analytical, quantitative accounting on the accounts comply with the legal requirements for accounting and reporting data. If necessary, the organization can independently create additional sub-accounts and analytical accounting sections.
The main way to reflect business transactions in accounting is to enter configuration documents corresponding to the primary accounting documents. In addition, direct entry of individual transactions is allowed. For group entry of transactions, standard operations are used. Quantitative and total accounting is maintained at the warehouses of LLC Trading House AutoAudioCenter. Warehouse inventory data is registered in the program and automatically verified with accounting data. Based on the inventory of goods, the identification of surpluses and write-off of shortages is reflected.
For analytical accounting of inventory items by their types, the “Nomenclature” reference book is intended, the elements of which can be called nomenclature items. In the chart of accounts supplied with “1C: Accounting 8”, the “Nomenclature” directory is set as a type of sub-account for accounts and sub-accounts for inventory accounting, in particular, 10 “Materials” and 41 “Goods”. Similar settings are made in the tax accounting chart of accounts. The receipt, movement and disposal of inventory items are documented. In the document, the user indicates the corresponding item or items of the item, as well as accounting and tax accounts. In this case, after the user selects an item item, the program will default to the appropriate accounts. The “Nomenclature” directory element form contains several tabs on which the main characteristics of the nomenclature item are indicated. The “Default” tab specifies the values that will be inserted by default into the configuration document. LLC Trading House AutoAudioCenter uses two nomenclature groups: “Goods” and “Materials”.
On the “Prices” tab, you can set and view the current price of an item item for a specific date. To set a price, you need to select a price type. In the “Price” column, indicate the price and currency and click “OK”. In this case, the “Setting Item Prices” document is automatically created.
On the “Specifications” tab, a specification for a given item is created and viewed. On the “Accounts” tab, you can set and view the accounting account for this item. Each entry in the “Item Accounting Accounts” register contains information about the organization, item position, warehouse, warehouse type, accounting and tax accounts for the item, accounts used for VAT accounting, upon transfer, upon sale.
To organize the correct accounting of settlements with customers at LLC Trading House AutoAudioCenter, a directory “Counterparties” has been created in the program, where data about each buyer is entered. To store mutual settlement agreements concluded with counterparties, the directory “Counterparty Agreements” is intended, subordinate to the directory “Counterparties”. All business transactions with counterparties are formalized with the obligatory indication of the contract. You can view the list of already executed agreements and draw up a new agreement with a counterparty directly in the form of the “Counterparties” directory element on the “Accounts and Agreements” tab or in the “Counterparty Agreements” directory, which can be accessed from the “Counterparties” directory by clicking the “Go” button. “1C: Accounting 8” makes it possible not to manually select accounts for settlements with counterparties each time you fill out a document. After the user indicates the counterparty and the agreement in the document, the program will substitute the most suitable accounts by default. When substituting default accounts, the program is guided by the information register “Accounts for settlements with counterparties”, located in the menu “Enterprise” - “Counterparties” - “Accounts for settlements with counterparties”. Each entry in this register contains the following information: organization, counterparty, agreement, type of settlement under the agreement, accounts used for settlements with counterparties. The “Accounts for settlements with counterparties” register allows you to set accounts for accounting for settlements for each counterparty or group of counterparties, agreement and type of settlement. The account entered into the document by default by the program itself can then be changed manually by the user.
Wholesale sales of goods in LLC "Trading House AutoAudioCenter" are documented in the document "Sale of goods and services" with the transaction type "Sale, commission". This document is located in the “Sale” menu. The document number is assigned automatically by the program. From the directories, the user selects the counterparty (buyer) and the contract. On the “Products” tab, you must indicate the products being sold by selecting them from the corresponding “Nomenclature” directory. Next, you need to post the document by clicking the corresponding “Post” button on the command panel or using the “Actions” - “Post” menu. It may be more convenient to click on the "OK" button at the bottom of the document form. In this case, the system not only posts the document, but also closes its form. Posting a document means automatically generating accounting and tax accounting entries. Accounting and tax accounts used in postings are displayed in document forms: in separate fields, in table columns, on special tabs. In most cases, account data is entered automatically when entering a new document, when establishing the transaction type of the document. The user can change these accounts, although with proper organization of work with the program, this opportunity should rarely be used. Each user can choose to display or not display accounting and tax accounts in document form in the “User Settings” dialog by checking the “Show accounting accounts in documents” checkbox. And to enable the display of accounts in a specific document, click on the “Show/Hide Accounts” button in the command panel of the document form.
Having looked at the purchase book of Trading House AutoAudioCenter LLC for the first quarter of 2009, it was concluded that the organization has large suppliers such as Webasto Rus LLC, Ultra Star LLC, Amiris-Market LLC, Rus Connect”, supplying goods of foreign origin. Consequently, when Trading House AutoAudioCenter LLC sells such goods, the columns “GTD” and “Country of origin” are filled in the tabular part of the document “Sale of goods and services”, having previously adjusted the visibility of these columns. From the open form of the document, the “Invoice issued” document is registered, which is necessary for correct accounting of value added tax. Using the “Print” button, invoices and delivery notes are printed.
Based on the document “Sales of goods and services”, documents are generated that reflect related business transactions: “Incoming cash order”, “Incoming payment order”, “Return of goods from the buyer”. To register the receipt of cash at the organization's cash desk, the document “Cash receipt order” is used by selecting it in the “Cash desk” - “Cash documents” menu. When cash is received from the buyer, the type of transaction “Payment from buyer” is selected in the document. In the “Agreement” detail of the “Cash receipt order” document, select the agreement in which the type “with the buyer” is established. When posting a document, the program determines the status of settlements under the contract and divides the received amount into advance and payment. The cash receipt order can be printed by clicking the “Print” button in the bottom toolbar of the document.
Information about the bank accounts of Trading House AutoAudioCenter LLC is stored in the Bank Accounts directory. The following information about the bank account is entered into the information base: account type, currency, account number, bank and other information. To reflect the receipt of funds to the current account, the document “Incoming Payment Order” is used by selecting it in the “Bank” - “Incoming Payment Order” menu. When non-cash funds are received from the buyer, the type of transaction “Payment from the buyer” is selected in the document. Printed form of the document is not provided. It is more convenient to enter this document into the information base using the “Bank Statement” processing.
"1C: Accounting 8" provides a set of standard reports that allow you to analyze data on balances, account turnover and transactions in a variety of sections. These include the balance sheet, account balance sheet, account card, account analysis, general ledger and others.
For example, if necessary, obtain information about debt
buyers for goods in the “Reports” menu, select “Turnover balance
account statement”, indicating account 62 “Settlements with buyers and customers” and
by selecting the subaccount “Counterparties” (Table 2.3.1).
Table 2.3.1
Balance sheet for account 62 ")
Counterparties \^r^
From this document it is clear that at the end of February 2009, Autoconnex-N had accounts payable in the amount of 14,508 rubles. in the form of an advance received, and for Form Soft - accounts receivable for the unpaid amount of goods in the amount of 7,936,516.31 rubles. The Avtoprioritet enterprise has no debt.
The Account Analysis report reflects the turnover between the selected account and all other accounts for a certain period, as well as account balances at the beginning and end of the period. Table 2.3.2 presents an analysis of account 41.1 “Goods in warehouses”.
Table 2.3.2
This report shows that goods worth 11,121,724.36 rubles were purchased from suppliers in February. Accounting for goods in account 41.1 “Goods in warehouse”, in accordance with the accounting policy of LLC Trading House AutoAudioCenter, is carried out at actual cost. The organization sold goods, writing them off at an average price in the amount of 9,049,369.24 rubles. The balance of goods in the warehouse at the end of February 2009 amounted to 49,563,011.61 rubles.
Preparation of financial statements involves the preliminary execution of the “Month Closing” operation. To do this, you need to go to the menu “Operations” - “Routine operations” - “Month closure”. The “Month Closing” document form contains a hierarchical list of routine operations, which include depreciation and repayment, closing accounts 44 “Sales Expenses”, 90 “Sales”, 91 “Other Income and Expenses”, income tax calculations, balance sheet reformation and closing tax accounts. To complete the period end procedure, the last date of the month of the year is indicated in the document header, the necessary routine operations are checked with a checkbox, and the “OK” button is pressed. The program will perform all the necessary calculations and generate transactions.
For example, when closing February 2009, account 90 “Sales” was closed to account 99.1 “Profit and Loss” through subaccount 90.9 “Profit/Loss from Sales”. From the generated balance sheet for account 90 “Sales” for February 2009, it is clear that as a result of closing this account as a whole does not have a balance, however, each sub-account can have a debit or credit balance (Appendix 4). In February 2009, the organization received a profit from the sale of goods in the amount of 387,783.19 rubles, and in general since the beginning of the year, 314,223.73 rubles, since in January 2009 a loss in the amount of 73,559.46 rubles was reflected.
Financial results are generated by the regulatory operations “Closing account 90” and “Closing account 91”.
After completing the month-end closing procedure, you can begin preparing regulated reports: financial statements, tax returns, reporting to extra-budgetary funds, statistical forms and various certificates. To work with regulated reports, the “Regulated and financial reporting” processing is intended in the “Reports” menu. To enter a new regulated report, you need to find the desired form from the list of reports, for example, a balance sheet, and double-click on it. A start window will appear on the screen in which you need to select the reporting period, for example, for 2008. After clicking on the “OK” button in the start window, a blank balance sheet form will open. After clicking the “Fill” button, the balance sheet will be automatically filled in according to the data in the information base (Appendix 5). Some of the cells in the table section will be colored white, which means they cannot be edited; if in yellow, fill them in manually; green will be calculated automatically based on the data entered in other cells.
Regulated reports do not provide automatic generation of transactions. Therefore, in cases where the generated reports must be reflected in tax and accounting, for example, calculated income tax, the corresponding entries must be entered manually.
Thus, to automate accounting and tax accounting, including the preparation of mandatory (regulated) reporting, Trading House AutoAudioCenter LLC uses 1C: Accounting 8. The use of documents that automatically generate transactions can significantly facilitate accounting and preparation for reporting, especially with a large document flow. This program provides a solution to all the problems facing the accountants of the company under study. 3. Sales audit in wholesale trade
Planning a sales audit
Currently, there are certain groups of users who require reliable information about the financial condition of the organization they are interested in. These include investors, creditors, suppliers, government organizations, and company owners. An independent body, namely an audit firm, can verify the accuracy of the financial statements of commercial organizations. Auditing activities in the Russian Federation are regulated by the Federal Law “On Auditing Activities” dated December 30, 2008 No. 307-FZ, regulations of the President and the Government of the Russian Federation defining general organizational issues of audit regulation, as well as federal and internal rules (standards) of auditing activities. Of priority importance, of course, is the Federal Law “On Auditing Activities”, which confirmed the final formation of the Russian audit system and created prospects for its further development. This document, which concentrates the legal and regulatory provisions of auditing activities in the Russian Federation, should be considered in the context of other important legal acts: Federal rules (standards) of auditing activities, approved by Decree of the Government of the Russian Federation of September 23, 2002 No. 696, Civil Code of the Russian Federation, Tax Code Code of the Russian Federation, Federal Law “On Accounting” dated November 21, 1996 No. 129-FZ.
According to the Federal Law “On Auditing Activities” dated December 30, 2008 No. 307-FZ, Trading House AutoAudioCenter LLC is subject to mandatory audit for 2008 for such indicators as:
The volume of revenue from the sale of products for the previous reporting year exceeds 50 million rubles or;
The amount of assets on the balance sheet as of the end of the year preceding the reporting year exceeds 20 million rubles. Federal auditing standards are approved by the Government of the Russian Federation and are mandatory for audit organizations, individual auditors, as well as for audited entities, with the exception of provisions for which it is stated that they are advisory in nature. Federal auditing standards define the general approach to auditing, the scope of the audit, the types of auditors' reports, methodological issues, as well as the basic principles that auditors must follow. Specific actions, techniques, and procedures used during the audit are regulated by the audit organization itself and are formalized in the form of internal firm standards.
The purpose of a sales audit is determined from the overall purpose of the audit, which is to verify and confirm (or not confirm) the reliability of the financial statements of the organization. Consequently, the purpose of the audit of sales in wholesale trade of Trading House AutoAudioCenter LLC is to establish compliance of the organization’s accounting methodology for sales of goods with regulatory documents in order to form an opinion on the reliability of the accounting statements in all significant aspects. <$ ^/ е */.в£с<»*с a^ft^h pae/,<<.,^.
The rules (standards) of auditing activities trace three stages of an audit: planning, direct implementation of audit procedures, preparation of an audit report and written information to the management of an economic entity, ^ Planning of audit activities is regulated by federal rule (standard) No. 3 “Audit Planning”, approved Decree of the Government of the Russian Federation dated September 23, 2002 No. 696. Planning, being the initial stage of the audit, includes three main stages: preliminary planning, development by the audit organization of a general audit plan indicating the expected volume, schedules and timing of the audit; an audit program that determines the scope, types and sequence of audit procedures necessary for the audit organization to form an objective and informed opinion on the organization’s financial statements.
At the pre-planning stage, the auditor evaluates the possibility of conducting an audit. To do this, you need to familiarize yourself with the financial and economic activities of Trading House AutoAudioCenter LLC, obtain information about external and internal factors affecting its economic activities. Obtaining information about the activities of the audited entity is an important part of work planning; it helps to identify events, transactions and other features that may have a significant impact on the financial statements.
The source of information about the organization is the constituent documents of registration, financial statements, contracts, agreements of an economic entity, materials of tax audits, information obtained from conversations with management and executive personnel.
Once preliminary planning has been completed, development of the overall audit plan and program should begin. In the process of their preparation, it is necessary to assess the effectiveness of the internal control system. The internal control system is a set of organizational measures, methods and procedures adopted by the management of the organization for the orderly, effective conduct of business activities. This system includes supervision and verification of compliance with legal requirements, accuracy and completeness of accounting documentation, timeliness of preparation of financial statements, prevention of errors and distortions, execution of orders and instructions, and ensuring the safety of assets. The assessment of the internal control system is carried out in accordance with standard No. 8 “Assessment of audit risks and internal control carried out by the audited entity”, approved by Decree of the Government of the Russian Federation dated July 4, 2003 No. 405.
At the beginning of the work, a general understanding of the specifics and scale of the activities of an economic entity and the system of accounting and internal control was obtained. The results of this review are presented in Appendix 6. The internal control system was assessed at an average level of 57%. This result was calculated as the percentage of positive tests to the total number of tests participating in the survey.
Based on the initial result obtained from the assessment derived throughout the entire stage, it was decided to rely on the internal control system of the economic entity subject to inspection.
When preparing the overall plan and program, the level of materiality and audit risk are determined. According to Federal Standard No. 4 “Materiality in an Audit,” the auditor evaluates what is material in his professional judgment. The level of materiality is understood as the maximum value of an error in accounting statements, starting from which a qualified user of these statements with a high degree of probability will no longer be able to draw correct conclusions based on them and make correct economic decisions. When calculating the level of materiality in Table 3.1.1, the base indicator is calculated as the arithmetic average of two known indicators for the previous year and the reporting year 2008.
Table 3.1.1. Calculation of the level of materiality of LLC "Trading House AutoAudioCenter"
Table 3.1.2 shows the calculation for determining the level of materiality. The intermediate average value is 2627.88 thousand rubles. must be compared with intermediate values in column 4. The values of profit and capital deviate significantly from the average, therefore these indicators are not included in further calculations. The revenue and cost values are adjusted downward by a factor of 2 so that these indicators meet the requirements for the homogeneity of the already compiled population. The resulting value is 2435.51 thousand rubles. rounded to RUB 2,000,000. with the condition that the newly obtained value will deviate from the true value within 20%.
Compo B2B is a fast and flexible framework created in our company using the MVC methodology for solving problems in the field of e-commerce. The Compo B2B architecture is designed for wholesale projects.
1C-Bitrix- Bitrix has been the most popular Russian commercial CMS for many years. A large number of modules in the database and replicated modules from third-party developers in the marketplace allow us to build a significant part of the functionality on their basis, and the necessary fine-tuning is carried out by our developers.
Symfony Framework- from the French company SensioLabs allows you to organize server logic and business logic with a modular architecture. Allows you to create flexible applications with independent, alienable bundles (modules). This framework provides an object-oriented layer for working with databases using Doctrine. Includes console components, TWIG template engine. The framework is used in projects by Amazon, Facebook, and Google.
Microsoft ASP.Net is a web platform from Microsoft that provides all the necessary services for creating enterprise-class web server applications.
Developing a B2B platform without understanding the company's processes is difficult. During the development and implementation of the platform, 50% of the work falls on analytics and design. Their goal is to build a business model and take into account all business processes for easy adaptation into electronic form. The remaining 50% of the project is the technical part: design, layout, programming, integrations, tests, launch, support.
Compared to online retail stores, much more time needs to be spent on analysis and design. And design - on the contrary, less. The ideal option is to develop personal account functionality based on ready-made libraries (already created and tested sets of functional elements - drop-down lists, checkboxes, etc.). This gives the Customer the opportunity to save time and money...
Terms of reference is a document that completely regulates the work on the project. Both parties must take part in the development of technical specifications - this is the only way to create an effective document.
- Description of the site (main goals of the site, expected audience, tasks and capabilities of the site);
- Requirements for the site and software;
- Requirements for the visual component;
- Site structure;
- Prototypes of site pages and interface description;
- Description of the site functionality (general functionality of subsystems and modules, listing the functions of modules with a description of the logic of their operation);
- Integrations (description of integration logic and description of formats of uploaded/downloaded files);
- Synchronization plan for data exchange;
- Descriptions of user types and rights delegated to them;
- List of requirements for website development and verification of the resulting work.
For complex projects, the labor intensity and cost of which are difficult to estimate at the start, pre-project research and preparation of technical specifications can be taken into a separate stage. A separate agreement can be concluded for this. Moreover, the results of the stage are completely alienable, i.e. Any developer will be able to use the developed document, unless we suddenly agree on a price.
The system is designed taking into account the objectives of scalability, resistance to hacking, active protection and stable operation without data loss under high loads.
There are several levels of security. From simple resistance to password brute force to bank-level security. Based on business needs, you can choose the optimal implementation methods and tariff.
Yes, we have experience in developing both closed purely wholesale projects and open wholesale and retail stores. Each option has its own nuances, its pros and cons.
With this approach, due to the skillful use of developments or ready-made solutions, the final cost of developing two specialized projects will be comparable to one huge and difficult to scale wholesale and retail project. And the labor intensity of support and maintenance does not have to be doubled at all.
We provide a demo version during an interview (in person or via Skype) during the discussion of your project and in parallel with the demonstration of “live” projects that we have already developed. Otherwise, comparison with competitors will come down to a discussion of the quality of the “interface,” that is, the color and location of the buttons. And this, of course, is important, but secondary, since it can change from project to project.
We will show you what we have ALREADY done in terms of functionality in our cases and special videos. In addition to showing the interface, they contain a story - what has been done and why. This will make it much easier for you to understand.
Any mathematically consistent pricing logic can be translated online. But there are a lot of nuances in this process.
We can broadcast any prices calculated on the 1C side. In our practice, we have worked with price columns, markups for product groups and brands, hierarchical markup systems with prioritization, etc.
This happens when we operate a large product range, where the price is influenced by many factors. Or when counterparties should already see their prices recalculated in accordance with the pricing policy - immediately, and not upon request. When it is not enough to simply display the RRP, but you need to separately calculate its price for each counterparty using certain formulas.
The history of completed orders, correspondence with clients, an archive of accounting documents - you will have all this. Moreover, if you need the full functionality of a crm system, it is better to connect a third-party ready-made product (Bitrix24, Amo crm, etc.). Fortunately, our system has all the possibilities for this. Each tool must solve its own problems, all-in-one systems are either clumsy and riddled with errors, or cost like a spaceship (for comparison, compare the price to the SAP system). We will select an option that solves your problems during the design process.
There is no unambiguous calculation and cannot be. Different businesses - different numbers. The most simplified calculation is based on saving wages by reducing the amount of work of managers. By freeing up one manager with a salary of 50 thousand rubles for other tasks, you will pay for the launch of the portal in about a year. But this is only one, far from the most interesting benefit from implementation!
After launch, you will have 12 months of warranty support - if errors are suddenly discovered in the system.
In addition, we will be happy to work on the development of your project - as practice shows, our customers periodically introduce new functionality or modify the already created one. We are ready to help with this, both with recommendations for design and directly with programming.
Some of the companies for whom we have completed a project enter into a technical support agreement with us. We have different tariffs, starting from 10,000 rubles per month.
It already includes monthly work + additional hours for modifications. On average, an hour costs 1,500 rubles when a contract is concluded; work on tasks begins immediately after they are received and agreed upon.
However, technical support is not mandatory. For companies that have not concluded a contract, we also make improvements, but at the same time the hourly rate is slightly higher (from 2000 rubles/hour) and an advance payment is required to begin work.
Wherever you order it. This could be your server or equipment rented from hosting companies. Once development is complete, we will provide recommendations on hosting configuration. This is usually a semi-dedicated server.
We can help you with choosing a hoster, but in general you can choose any company at your discretion.
