Object accounting information system. Accounting for municipal information systems as objects of intellectual property. Registration procedure for information systems

GOVERNMENT OF THE KIROV REGION

RESOLUTION

FROM 05/27/2013 No. 210/311

About the Unified Register of Information Systems of the Kirov Region

About the Unified Register of Information Systems
Kirov region

___________
Document with changes made
Decree of the Government of the Kirov region of March 16, 2016 No. 89/159
Decree of the Government of the Kirov region of December 19, 2017 No. 116-P

In accordance with the Government of the Russian Federation dated June 26, 2012 No. 644 "On the federal state information system for accounting information systems created and acquired at the expense of the federal budget and budgets of state extra-budgetary funds" Government of the Kirov region

decides:

1. To approve of the Unified Register of Information Systems of the Kirov Region, created and acquired at the expense of the budget of the Kirov Region and off-budget sources (hereinafter - the Regulation), according to the appendix.

2. Determine the Ministry of Information Technologies and Communications of the Kirov region as an authorized executive body of the Kirov region for organizing activities for the placement of information in the Unified Register of Information Systems of the Kirov Region (hereinafter - the Register) and providing access to the executive authorities of the Kirov region and their subordinate institutions to information in the specified information system of the Kirov region (hereinafter - the information system).

3. To designate the Kirov Regional State Budgetary Institution "Center for Strategic Development of Information Resources and Management Systems" (hereinafter referred to as KGBU "TsSRIRiSU") as an operator of the Register.

4. KGBU "TsSRIRiSU" monitors registration in the federal state information system "Unified identification and authentication system in the infrastructure providing information and technological interaction of information systems used to provide state and municipal services in electronic form" information systems of executive authorities and bodies local government of the Kirov region, participating in the provision of state and municipal services, the regional territorial fund of compulsory health insurance.

(p. 4 as amended

5. The executive authorities of the Kirov region and their subordinate institutions shall appoint responsible specialists who provide information on information systems and components of the information and telecommunications infrastructure, and their timely updating for placement in the Register in accordance with the Regulations.

6. Establish that prior to posting information in the accounting system of information systems, the executive authorities of the Kirov region are obliged to adopt a legal act on the procedure and timing of putting the information system into operation.

7. The Ministry of Information Technologies and Communications of the Kirov region shall, within six months, develop and commission the information system of the Kirov region "Unified Register of Information Systems of the Kirov Region".

8. To recommend the local authorities of the Kirov region to take measures for the accounting and classification of information systems and components of information and telecommunications infrastructure, created and purchased at the expense of municipal budgets, to place in the accounting system of information systems in accordance with the established specified information.

9. To recognize as invalid the Government of the Kirov region dated 17.08.2010 No. 64/395 "On approval of the Regulations on the Unified Register of Information Systems of the Kirov Region".

10. Control over the implementation of this resolution shall be entrusted to A.A. Churin, First Deputy Chairman of the Regional Government.

(clause 10 as amended by the decree of the Government of the Kirov region dated January 11, 2017 No. 38/3, dated December 19, 2017 No. 116-P)

Governor -
Prime Minister
Kirov region N.Yu. White

Appendix

APPROVED BY
government decree
Kirov region
dated 27.05.2013 No. 210/311

REGULATIONS on the Unified Register of Information Systems of the Kirov Region

1. General Provisions

1.1. This Regulation establishes the procedure for the formation and maintenance of the Unified Register of Information Systems of the Kirov Region, the procedure for registering information systems in the Register, as well as the procedure for providing access to information contained in the Register.

1.2. This Regulation has been developed in accordance with Federal Law No. 149-FZ of July 27, 2006 "On Information, Information Technologies and Information Protection", Federal Law No. 152-FZ of July 27, 2006 "On Personal Data".

1.3. The following basic concepts are used in this Regulation:

information system - an automated information system intended for use by executive authorities, local authorities of the Kirov region and (or) institutions of the Kirov region;

accounting objects - information systems and (or) components of information and telecommunications infrastructure created, developed, modernized and operated by executive authorities, local authorities of the Kirov region at the expense of the regional budget, budgets of municipalities;

information system operator - an executive body, a local self-government body of the Kirov region, a state institution of the Kirov region, operating the information system, including processing information contained in its databases, responsible for entering information into the Unified Register of Information Systems of the Kirov Region and its updating;

registration of the information system (hereinafter - registration) - actions of the Registry operator to enter information about the information system into the Registry and issue a passport of the information system;

information system passport - a document confirming the registration of the information system in the Register;

updating information about the information system (hereinafter - updating information) - making changes to information about the information system contained in the Register;

cancellation of registration of an information system (hereinafter referred to as cancellation of registration) - entry into the Register of information on the termination of operation of an information system registered in the Register.

1.4. Information systems are subject to registration in the Register, regardless of the name of these systems (registers, registers, reference information systems, catalogs, etc.).

1.5. Information systems are not subject to registration in accordance with this Regulation, information about which constitutes information, access to which is limited in accordance with federal laws.

1.6. Registration is carried out in order to:

1.6.1. Organization of access of executive authorities, local government bodies, organizations and citizens to information about operated information systems, including the composition of the information they contain, information technologies and technical means that ensure the processing of such information.

1.6.2. Ensuring the coordination of work on the creation and operation of information systems.

1.7. The Register is maintained electronically.

1.8. Registration, updating of information, cancellation of registration, as well as access to information contained in the Register are carried out free of charge.

2. Procedure for registration of information systems

2.1. For registration, updating of information, cancellation of registration, the operator of the information system (hereinafter referred to as the applicant) submits to the operator of the Registry an appropriate application according to the appendix.

2.2. The submission of applications for registration, updating of information, cancellation of registration of an information system, which is operated by several operators of the information system, is carried out by the operator of the information system, responsible for the operation and development of the information system, determined by the agreement concluded between all operators of the information system.

2.3. The posted information about the accounting objects is subject to addition and (or) updating in the accounting system of information systems within a period of not more than 10 working days from the date:

announcement of tenders (request for quotations of prices) for the supply of goods, performance of work and provision of services necessary for the creation, development, modernization and (or) operation of accounting objects, indicating:

the date of the announcement of the auction (request for price quotations);

links to the address in the information and telecommunications network "Internet", which posted the announcement of the auction (request for price quotations);

other information;

posting (changing) information about the concluded state (municipal) contract for the supply of goods, performance of work and provision of services necessary for the creation, development, modernization and (or) operation of accounting objects in the information and telecommunications network "Internet" for posting information on orders for supply of goods, performance of work and provision of services for state and municipal needs (with the attachment of a file containing an electronic copy (electronic image) of the relevant contract) indicating:

the cost of supplying goods, performing work and rendering services necessary for the creation, development, modernization and (or) operation of accounting objects in accordance with the state (municipal) contract;

the term for the execution of the state (municipal) contract;

information on the reason for deviations (if any) from the expected implementation results related to the accounting object of informatization measures envisaged by the plans of executive authorities, local governments for the use of information and communication technologies, the creation, development, modernization and operation of information systems and information and telecommunication infrastructure;

other information;

signing acts of delivery and acceptance of goods supplied, work performed and services rendered under a state (municipal) contract (with the attachment of a file containing an electronic copy (electronic image) of the relevant act) indicating:

details of the acceptance certificates for the delivered goods, work performed and services rendered;

the cost of the goods supplied, work performed and (or) services rendered;

information on the reason for deviations from the quantitative and qualitative results stipulated by the state (municipal) contract in terms of the supply of goods, the performance of work and the provision of services necessary for the creation, development, modernization and (or) operation of accounting objects (if there are deviations);

other information;

commissioning of accounting objects on the basis of acts on the commissioning of accounting objects into operation (with the attachment of a file containing an electronic copy (electronic image) of the corresponding act) indicating:

details of the acts containing the decision on the commissioning of accounting objects;

terms of commissioning of accounting objects;

other information;

regional budget expenditures for the creation of an information system, indicating:

the accounting date of the corresponding transaction;

book value of the accounting object;

other information;

posting information about accounting objects or programs for electronic computers that are an integral part of the accounting object in the national fund of algorithms and programs, indicating:

the date of placement in the national fund of algorithms and programs of information about accounting objects or programs for electronic computers that are an integral part of the accounting object;

other information;

posting information about accounting objects or programs for electronic computers that are an integral part of the accounting object in the federal state information system "Unified identification and authentication system in the infrastructure that provides information technology interaction of information systems used to provide state and municipal services in form "indicating:

dates of placement and registration numbers in the federal state information system;

other information;

attestation, certification of accounting objects and (or) their individual components for compliance with information protection requirements, indicating:

details of the relevant attestation certificates and certificates;

other information;

cessation of operation of accounting objects, indicating:

details of the acts of withdrawal of accounting objects from operation (with the attachment of a file containing an electronic copy (electronic image) of the corresponding act);

reasons for the termination of the operation of accounting objects;

other information;

amendments to acts and (or) documents regulating the creation, development, modernization and (or) operation of accounting objects (with the attachment of a file containing an electronic copy (electronic image) of the corresponding act and (or) other document).

2.4. Attached to the registration application:

a copy of the applicant's electronic digital signature key certificate;

a copy of the agreement concluded between the operators of the information system (if the information system is operated by several operators of the information system).

2.5. Copies of the documents specified in clause 3 of these Regulations are attached to the application for updating the information, if, during the period after registration and before the date of updating the information, such documents were accepted, changed or canceled.

2.6. The authenticity of the copies of documents specified in clauses 3, 2.4 of these Regulations is certified by the signature of the head of the applicant.

2.7. Information classified as restricted information in accordance with the legislation of the Russian Federation shall not be included in applications for registration, updating of information, and cancellation of registration.

2.8. Applications for registration, updating, cancellation of registration, as well as the documents attached to them, are sent by the applicant to the Registry operator in the form of an electronic document signed with an electronic digital signature.

If it is not technically possible to send them in the form of an electronic document signed with an electronic digital signature, these applications and documents are sent to the Registry operator on paper, certified by the signature of the head of the applicant, and in electronic form.

2.9. The Registry Operator considers applications for registration, updating information, cancellation of registration within 5 working days from the date of their placement and, based on the results of consideration, provides access to the system for entering information into the Register or sends the applicant a reasoned refusal to register (update information, cancellation of registration).

2.10. In the absence of comments on passports, the Registry operator places them in the information systems accounting system.

If there are comments, a notification is generated in the form of an electronic message with a list of identified inconsistencies, which is sent to the applicant.

2.11. In order to eliminate the identified inconsistencies, the applicant completes the passport within a period of not more than 5 working days from the date of receipt of the notification.

2.12. The passport of the accounting object is supplemented with information on the activities related to the accounting object for informatization of bodies or institutions in the manner prescribed by 2.3 - 2.9 of this Procedure:

2.12.1. A list of activities for informatization, including the list and quantity of goods, the list and amount of work and services required for the implementation of such activities.

2.12.2. The expected results of the implementation of informatization activities.

2.12.3 The need for financial resources necessary for the implementation of informatization activities.

2.13. When registering an information system, the operator of the Register, after entering the necessary information about the information system in the Register, sends the applicant the passport of the information system.

2.14. The passport of the information system is sent in the form of an electronic document signed with an electronic digital signature of an authorized official of the Registry operator.

If it is not technically possible to send the passport of the information system in the form of an electronic document signed with an electronic digital signature, the passport of the information system is sent to the applicant in hard copy.

2.15. The Registry Operator has the right to make recommendations on the need for registration in the federal state information system "Unified identification and authentication system in the infrastructure providing information technology interaction of information systems used to provide state and municipal services in electronic form" and other federal and regional identification and registration systems.

2.16. The Registry Operator has the right to request from applicants additional information on accounting objects necessary for the purposes of analysis, control and monitoring of information posted in the Registry.

3. "Composition of registry information

The following information is included in the Register:

3.1. General information: general information, current status, goals, purpose and scope of the accounting object:

a unique number of the information system (hereinafter - IS) in the Register;

date of entering information on IP registration by the operator of the Register;

name of the IP;

full and abbreviated names of the IP operator - the applicant, as well as other IP operators (if any);

the current status of the IP.

3.2. Purposes, purpose and scope of the accounting object:

the purpose of creating IP;

details of the decision to create an IP;

terms of creation of IP;

purpose and scope, IP functions;

funds of the budget at the expense of which the IS was developed.

3.3. State bodies authorized to create, develop, modernize, operate IS:

state body authorized to create, develop, modernize IP;

government agency or other legal entity authorized to operate the IP;

information on structural divisions and officials of the IS operator responsible for working with IS.

3.4. The composition of the accounting object:

a list of the powers of the IS operator, implemented using the IS;

classification category of IP software, IP hardware, work (service);

name of software, IS hardware;

information on the leased infrastructure and the conditions for its use;

information on rights to IP software ("right to use on a non-exclusive basis", "subject of exclusive right");

information on registration of IP in the federal state information system "National Fund of Algorithms and Programs for Electronic Computers";

the name of the model license for the software (in the case of using the software on a non-exclusive basis);

characteristics of the IP software license (licensing model, types of licenses for connecting to the server (per device, per user), the number of simultaneous connections of devices or users to the server - in the case of using the software on a non-exclusive basis);

the number of purchased copies of licenses;

the name of the licensor (if the software is used on a non-exclusive basis).

3.5. Implemented public services (functions):

the number of the public service (function) in the register of public (municipal) services of the Kirov region (hereinafter - RSU);

the regulatory legal act on the basis of which this public service is provided, the function is performed;

full name of the public service (function);

the percentage of use of IP resources when automating the execution of public services (functions);

the name of the IP aimed at informing about the activities of the state body (in the case of using IP to inform about the activities of the state body).

3.6. Information about the protection of information:

the level of protection of personal data;

information about passing special checks;

information about the means of information protection used, including means of cryptographic information protection.

3.7. Information about the concluded government contracts (creation, modification of systems):

the register number of the procurement, within the framework of which the state contract was concluded;

register number of the state contract;

the date of the state contract;

executor of a state contract (name of a legal entity or last name, first name, patronymic (if any) of an individual entrepreneur with whom a state contract has been concluded);

reasons for deviations from the expected results (information on the reason for the deviations of the quantitative and qualitative results expected as a result of the implementation of the state contract from those provided for the supply of goods, the performance of work, the provision of services necessary for the creation, and (or) development, and (or) modernization, and (or) the exploitation of IS).

3.8. Information about the acts of delivery and acceptance of the supplied goods, work performed and services rendered (creation, revision of IS):

details of acceptance certificates;

details of the state contract (link to the corresponding act of delivery and acceptance of the state contract, formed as part of the information "Information about the concluded state contracts");

the cost of the goods supplied, work performed and (or) services rendered;

types of security (the cost of goods supplied, work performed and (or) services rendered for the corresponding software, hardware and other types of security, formed as part of the information "Composition of the accounting object");

reasons for deviations from expected results.

3.9. Information about the commissioning of the accounting object:

details of the act containing the decision on the water IP in operation;

date of putting the IS into operation.

3.10. Information about the decommissioning of the accounting object:

details of the act containing the decision to terminate the operation of the IP;

date of IS decommissioning;

reasons for the decommissioning of IS.

3.11. Information on the acceptance of an accounting object for budget accounting and accounting for other transactions with accounting objects (to be filled in in the case of purchasing IP as an "exclusive right object"):

date of accounting (date of acceptance for accounting of the object of exclusive rights);

code of the budgetary classification of expenses for the acquisition of the exclusive right to software;

book value of acquisition of an exclusive right to software under a contract for the alienation of this right (thousand rubles);

details of the document on the basis of which the object of the exclusive right is accepted for budgetary accounting.

3.12. Information about the information interaction of the accounting object with other IS:

IS web services (accessible through the interdepartmental electronic interaction system);

other IP interfaces used for information interaction with the IP of other government agencies.

3.13. IC characteristics:

details of the decision to register IP in the federal state information system for identification and authentication (FSIS ESIA);

multi-user, single-user IS;

the frequency of information updating and the storage period of information in the IS;

information about information resources and (or) databases as part of the IS;

information about the interaction of IP with other IP;

information about information technologies and technical means used in IP;

information about used operating systems(client and server);

information about the used database management systems;

information about the applied software used;

information about the used hardware;

information about the possibility of using interfaces for interaction with third-party applications in XML format;

information about the possibility of using information and telecommunication networks within the framework of the functioning of the IS, including information about the architecture of the IS;

information on the presence (absence) in the IS of information classified in accordance with the legislation of the Russian Federation as information of limited access, including information on the processing of personal data in the IS, including the class of personal data;

the composition of information directly affecting human and civil rights and freedoms, and the procedure for accessing such information;

information about the developer of the IP and information about the availability of the source codes of the IP, if any;

type of IP (regional, municipal).

(p. 3 as amended by the decree of the Government of the Kirov region dated March 16, 2016 No. 89/159)

4. Providing access to information contained in the Register

The Registry Operator takes measures to protect the information contained in the Registry from unauthorized access to it, from its distortion or destruction.

The Registry Operator provides access to the information contained in the Registry in the manner prescribed by the legislation of the Russian Federation on access to information on the activities of public authorities.

Access to the information contained in the Register is provided by posting information on the official website of the Register operator in the information and telecommunications network "Internet".

Appendix to the Regulation

APPLICATION
about the need for registration (updating information)
information system of the Kirov region

Information system name: _______________________________

____________________________________________________________________

The name of the operator of the information system in accordance with the statutory documents:

____________________________________________________________________

Registration (updating) ____________________________________________

Information about the official responsible for entering information about the information system:

Surname: ___________________________________________________________

Name: _______________________________________________________________

Surname:___________________________________________________________

Position:_________________________________________________________

E-mail address: ____________________________________________

Phone number: ____________________________________________________

_________________________________________________
(position, full name and signature of the operator's manager)

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Speaking about technological operations of collecting, registering, transmitting information using various technical means, it is necessary to say a few words about scanning devices.

Entering information, especially graphical information, using the keyboard in a computer is very laborious. Recently, there have been tendencies in the use of business graphics - one of the main types of information, which requires prompt input into a computer and providing users with the ability to form hybrid documents and databases that combine graphics with text. All these functions in a PC are performed by scanning devices. They implement optical input of information and its conversion into digital form with subsequent processing.

Among the documentary carriers that can be scanned by a camera, systems are: text, line drawings, photographs, microfilms. PC-based scanning devices are used not only for entering text and graphic information, but also in control systems, processing letters, and performing various accounting functions.

For these tasks, the most widely used methods of encoding information with bar codes. Scanning bar codes for entering information into a PC is performed using miniature scanners resembling a pencil. The scanner is moved by the user perpendicular to a group of strokes, an internal light source illuminates the area of this set directly near the scanner tip. Bar codes are widely used both in trade and at enterprises (in the time-keeping system: when reading from an employee's card, the actual hours worked, records the time, date, etc.).

Recently, more and more attention is paid to tactile input devices - a touch screen ("touch" - sensitive). Tactile input devices are widely used as general-use information and reference systems and automated learning systems.

In practice, there are many options (organizational forms) of technological data processing processes. It depends on the use of various means of computing and organizational technology in individual operations of the technological process.

The construction of a technological process depends on the nature of the tasks to be solved, the circle of users, on the technical means used, on data control systems, etc.

The technological process of information processing using a computer includes the following operations:

1. receiving and collecting primary documents (checking the completeness and quality of their filling, collation, etc.);

2. preparation of MN and control;

3. data entry into a computer;

4. control, the results of which are issued to the PU, terminal.

Distinguish between visual and software control, which allows you to track information for completeness of input, violation of the structure of the original data, coding errors. If an error is found, the entered data is corrected, corrected and re-entered;

5. recording input information into the original arrays;

6. sorting (if necessary);

7. data processing;

8. control and delivery of result information.

Listing the operations of the technological process, I would like to say a few words about the operation of storing information. More recently, information was stored on such machine media as punched cards, punched tapes, magnetic tapes, and magnetic disks. With the development of IT, information carriers have also changed. Already a floppy disk (floppy disk), which has undergone constant changes both externally and the volume of recorded information, today can no longer meet the requirements of users. This concerns not only the technical reliability of information carriers, but also the volume of stored information. Modern economic information systems with powerful processors, equipped with removable hard drives, CD-ROMs with laser disks, provide a higher speed of information processing and provide the user to work with large amounts of data, providing ease of use and reliability in the safety of information.

4. Issues in the development of accounting information technology

4.1 Stages of development of accounting technological processes

Designing rational workflows for data processing is a complex task. This complexity is due to the fact that the AOEI system itself belongs to the class of complex systems and its development must take into account many parameters, among which are not only purely technical, but also parameters that take into account various human factors, issues of increasing the service life and use of tools, reducing the time development, a number of economic considerations, etc.

The technology of electronic processing of tasks is a set of strictly regulated man-machine operations performed in a certain sequence, starting from the moment the primary accounting document was created and ending with the preparation of consolidated financial statements.

The current stage is characterized by the creation of a new information technology based on decentralized processing of accounting tasks. Consider its distinctive features:

The use of computers installed at the user's workplace, where the solution of tasks is performed by the accountant directly at his workplace;

Formation of local and multi-level computer networks that provide integrated processing of economic tasks of various divisions of an enterprise (organization, firm);

A significant increase in the composition of accounting calculations performed by computers;

Creation of a single distributed enterprise database for various departments;

The ability to generate primary accounting documents by a machine, which ensures the transition to paperless technology and reduces the complexity of operations for collecting and registering documents;

Integration of the solution of complexes of accounting tasks;

The possibility of organizing information and reference services for the accountant through the implementation of the dialogue mode.

The new integrated technology is a complex information technology and software complex designed in close interconnection.

The technological process is developed in the course of drawing up a working project.

All operations of the technological process are performed on a PC sequentially, at one workstation and in accordance with the structure.

The processing of accounting tasks is based on various types of information arrays.

The first type is associated with the collection and registration of primary documents. When using a PC, it becomes possible to form them by a machine, which automates the process of creating documents. However, the possibility of receipt on a personal computer and primary documents filled in by hand is not excluded. The second type of information support is files of variable and conditionally constant information on computer media and in PC memory (database). Variable information files are generated on the basis of data from primary documents and are used once when solving a problem for a certain period (for example, arrays of work orders, receipt orders, cash outflow orders, invoices, etc.).

Files of conditionally permanent information are created once during the implementation of the project, are used repeatedly and are periodically corrected. These include arrays of various standards, reference data, inventory cards for accounting for fixed assets, personal cards of employees, etc.

In the conditions of decentralized processing, when all operations of the technological process are performed by the accountant at his workplace, the content of the traditionally established stages of the technological process changes somewhat. The execution of all operations determines the program menu, which is displayed on the screen immediately after turning on the machine. The menu is a list of blocks (modules) of the program, where each module performs certain functions of the technological process, starting from the input of primary documents and ending with the compilation of summary reports.

In the technological process performed on a PC, the following stages can be distinguished: preparatory, initial and basic.

The preparatory stage is associated with the preparation of the program and the information base for work. This stage acquires particular importance in the initial period, when the task is implemented. The accountant enters the reference data of the company into the car, corrects the chart of accounts and the composition of standard transactions. Various reference books are filled in and adjusted: departments, enterprises, materials, suppliers, buyers, etc. When the project is introduced, balances on balance accounts are manually entered once; then they are obtained automatically. It also provides for the implementation of operations to establish the settlement period.

The initial stage is associated with the collection and registration of primary documents. As already noted, it is possible to generate documents manually or automatically. The input of these primary documents into the machine occurs periodically, as the data arrives.

The document entry program provides for the following functions:

Compilation of a register of entered documents with the assignment of a unique number, date of statement and other characteristics;

Automatic input into the document of reference and conditionally permanent characteristics (suppliers, price, etc.);

Converting the entered digital information into alphabetical;

Automatic execution of postings in the journal of business transactions;

Removal of incorrect documents;

Control and correction of incorrect information;

Printing of the primary document;

Duplication of documents.

The initial stage ends with the placement of these documents in the base arrays.

The main stage is the final stage of working with the program and is associated with obtaining various reporting forms. During the execution of the main stage, the machine ensures that various combined (working) arrays are obtained from the database, which are used for compiling reports. Each working array must be sorted by some key word (for example, material stock number) and totaled in it. As a result, a reporting summary is generated, which is then issued "Print".

It is also possible to perform such operations as archiving data on computer media and generating information for transferring to other workstations.

The modern stage of development of computer processing is characterized by the integration of accounting tasks, provided for by the operations of the technological process. Its essence is that, by processing each accounting section on a separate AWP, information is generated, which is subsequently combined and used by the head module of the program to obtain consolidated financial statements.

All stages of the development of technological processes are documented. Documentation - preparation of a description of the selected options for building information technology with comments that ensure their use during the operation of the system.

The presence of documentary justification allows you to check the correctness of the option.

4.2 Accounting technological process parameters

Rational construction and optimization of information technology is possible only through the use of a parametric model of the process.

Parameters are measurable quantities that characterize the structure of the process and its development. Information technology parameters reflect an interconnected set of process characteristics. The parameters of the elements of the information technology design system are interdependent.

Considering the main characteristics of technological data processing processes, generalized indicators are used with their further detailing at other levels of analysis of the data processing system.

These parameters include:

The economic effect of automation of data processing (OD);

Capital expenditures for computing and organizational equipment;

The cost of designing OD technological processes;

Resources for the design and operation of the system;

The term for designing the OD technology;

Operating costs;

Functional task parameters;

Parameters of computing and organizational technology;

The cost of organizing and operating a database or data files;

Storage structure parameters and data storage costs;

Data access time;

Time for solving functional tasks of users;

The effectiveness of control methods.

Analyzing the above, three groups of parameters can be distinguished: initial - task parameters, VT parameters, resources, parameters of storage structures; intermediate and resultant - the economic effect of automated data processing, operating costs, design time and cost, etc.

The data processing technology is influenced by factors that do not depend or slightly depend on the designer - unregulated, and the factors that he can have a significant impact on - regulated (controlled).

The unregulated parameters of the technology include: the amount of input and output data; the complexity of the algorithm and the amount of computation; frequency and schedule of solving problems; the degree to which the results of one task are used in other tasks; parameters of hard-coded hardware and system-wide software, etc.

The adjustable parameters of technology include the choice of characteristics of hardware and software, parameters of information support, methods of control and data protection, placement of technical means, sequence of operations of the technological process.

In the process of choosing controlled (controllable) parameters in the design of data processing technology, the use of mathematical modeling methods is a good help. Sometimes, to simplify the task, you have to consider individual fragments of the technological process, searching for rational solutions. This method should be used very carefully, as partial optimization can have a negative impact on the overall optimization.

The practice of data processing and a number of theoretical studies have shown the advisability of choosing some values of the controlled parameters of the technology in the case of the adoption of a certain value by the unregulated parameters. For example, with a large volume of input data in order to reduce the time spent on their processing, it is recommended to prepare data on multi-panel data preparation systems on a magnetic carrier. At the same time, software control methods should be used as much as possible with accurate localization of errors found in the processes of entering and processing information. This provides a process for finding and correcting errors.

A large volume of input data dictates as an expedient technology to choose such a technology that provides for a decrease in the number of calculations in output programs, ensuring the possibility of resuming printing in the event of a failure, breakage and paper jams, ensuring the reliability of output devices, including by means of redundancy, development of methods for multiplying tabulagrams etc.

The complexity of the algorithm and the large amount of computations determine the need to create checkpoints in programs that will allow the resumption of data processing in the event of any computer failures, not from the very beginning, but from the nearest checkpoint.

4.3 Quality criteria for accounting technological processes

Sustainable technology design should be seen as a decision-making task. Each task of this type is characterized by the presence of a number of goals and the presence of different ways to achieve these goals with different efficiency of their implementation. The effectiveness of the implementation of various variants of the technological process should be quantified, i.e. expressed in terms of a certain quantity: an efficiency criterion.

Using this indicator, it is possible to determine the comparative advantages and disadvantages of various options for organizing technological processes. In addition, delving into comparative assessments, it is necessary to talk about the effectiveness of the use of certain ready-made software products of the same type or similar in their functionality, be it spreadsheet processors, text editors, databases or integrated RFP. How can the choice of this or that software product be justified when solving specific economic problems?

When analyzing the complexity of a system, the ratio of costs and outputs is often used as a criterion. It is advisable to apply this criterion in the analysis of data processing technology. In this case, the release could be considered the satisfaction of the information needs of users. In this case, costs and output should be expressed in the same units. Then the criterion for assessing technology options can be determined by the value:

K = W - Z (1)

where W - cost estimate of the issue;

Z - costs for the development (acquisition, modification) and operation of the data processing technology.

In this case, preference is given to the option with a large value K.

At the present time, unfortunately, there are no sufficiently reliable methods for determining the value of the output.

But, when for different technologies we have the same satisfaction of the information needs of users, costs can be taken as an efficiency criterion ( Z). In this case, the choice of technology options should be carried out at a minimum cost.

Costs can be broken down into a number of components:

Z = Z r + E + Z e + Z m (2)

where Z r- one-time costs for development, debugging, technology implementation, purchase of additional equipment, personnel training, etc.

E- coefficient of efficiency of capital investments;

Z e- operating costs associated with the work on the selected technology;

Zm- costs associated with the modification and adaptation of data processing technology.

In addition to the global criterion considered earlier (efficiency), local criteria are also used, one of which is the time of solving a problem on a computer. At present, a number of tasks have been set and solved for rational and optimal data processing technology. These tasks are associated with the choice of organizing information arrays, the choice of data processing methods, in particular, the choice of sorting methods, methods of dividing tasks into modules, and information retrieval.

Much attention is paid to methods of ensuring the reliability and reliability of information, etc. A qualitative assessment of information technology is based on a variety of methods and methods of their design. The most important indicator is the degree of compliance of information technology with the scientific and technical level of its development. Another important indicator of the quality of information technology is functional completeness ( F) is the ratio of areas of automated information processing ( Qa) to the field of information processing ( Qand) for the functioning of the entire control system:

F = Qa / Qand (3)

The indicator of timeliness of information processing ( Ksv) is determined by the number of values of indicators developed in the framework of information technology during a certain time ( t), and the values of indicators obtained outside the planned deadline for their presentation ( ѓў t):

Ksv =(t - t)/ t(4)

The quality characteristics of information technologies are indicators of their reliability. Distinguish between functional and adaptive reliability.

Functional - the property of information technology with a certain reliability to implement the functions of information software and technological support, technical and ergonomic support.

Adaptive - the property of information technology to implement its functions when they change within the boundaries established during design:

Khell = to / (to+ tv) (5)

to- the average time between failures, inversely proportional to the value of the intensity of the flow of failures;

tv- the average recovery time, inversely proportional to the intensity of the recovery flow.

4.4 Criteria for optimizing accounting information technology

Economic tasks (planning, accounting, management, etc.) need information about the development and needs of the economy, about the state of management objects. This information allows you to analyze the activities of the object over the past period, draw general conclusions and make a forecast of the future activities of the control object.

The following factors are characteristic of economic tasks implemented in a dialogue (interactive) mode:

1. Variety of solutions (each task has different options, differing from each other in economic indicators, consumed resources, achieved economic effect).

2. Availability of an optimality criterion.

The multivariance of problem solutions is dictated by the existence of various ways to achieve the goal set in the problem. In this case, an important role is played by human intervention in the course of solving the problem.

The interactive mode of solving the problem is most often used in the operational management of an economic object. The data here are more often subject to changes, modernization, and answers are required in various aspects and to numerous questions. The economic task, as a rule, is multi-criteria, therefore, the selection of a criterion requires the participation of a person .

The multivariance and multicriteria of economic tasks presupposes their implementation as human-machine procedures.

One of the parameters of economic problems solved in an interactive mode is the complexity of the algorithm (the amount of calculations and the complexity of data processing procedures that require large control points in the AEI technological process).

The frequency of solving the problem and the frequency of using the input and output data are also of great importance. Increasing the frequency requires minimizing the time and operating costs for solving the problem, increasing the efficiency of the calculation results and the number of control operations. An increase in the frequency of using indicators leads to increased requirements for their reliability and an increase in the autonomy of making changes to stored data. The organization of the process of automated problem solving is characterized by the widespread use of methods of logical-syntactic and arithmetic control of initial, intermediate and resultant data.

The technology of the in-machine OEI is set by a sequence of implemented procedures - schemes of interconnection of software modules and information arrays. Such a scheme is a decomposition of the general process of solving a problem into separate procedures for transforming arrays, called modules (these are input, control, rewriting information from one MN to another, sorting, compaction of data, editing, accumulation, printing, etc.) ... All this requires a decrease in the number of views of arrays and the time for solving the problem, a reduction in the number and volume of labor-intensive procedures, and the use of effective methods of information retrieval.

When decomposing the process of solving a problem on a computer into separate stages, it is also necessary to take into account the availability of ready-made programs for the implementation of the corresponding module and the availability of ready-made software questionnaires.

When designing the optimal in-machine OD technology in an interactive mode, it is necessary to establish optimization criteria and constraints. The criterion for optimizing the OA technology should be the only one if we want to apply economic methods to solve this problem. An important condition is the criterion, the rest (indicators, conditions) act as restrictions.

One of the criteria for optimizing the OEI technology in an interactive mode is the time it takes to complete the task on a computer, which depends on the nature of work with arrays. Therefore, the development of an optimal technology for AEI on a computer must ensure the fulfillment of the following requirements:

Reducing the number of arrays per ML, which helps to reduce the computation time;

Increase in the number of arrays processed in parallel in one module;

Sorts and efficient in-memory search methods;

Reducing the response time of the user to computer requests;

reducing the time for user input from the keyboard.

An important criterion in the development of an optimal OEI technology is the waiting time for a response from a user or a computer. The optimal waiting time is 2 seconds. If it exceeds 2 seconds, then this leads to an increase in the time for solving the problem, to an ineffective use of the vehicle and communication channels. If the waiting time is less than 2 seconds, then the human performance decreases.

Another criterion for optimizing OD technology is the use of various DBMS (the type and parameters of the DBMS affect the efficiency of the system operation). The next criterion is the selection of the necessary and sufficient number of requests to implement the task and obtain the necessary information.

The technology of the dialogue mode in practice contributes to the best combination of the capabilities of the user and the computer in the process of solving economic problems. So, for example, the interactive mode of communication with the database provides:

The ability to enumerate various combinations of search attributes in a query;

Improving the characteristics of the output data due to the prompt correction of the request from the terminal;

The ability to expand, narrow or change the direction of the search immediately after receiving the results;

Diversity of access points;

Quick access to rarely used information;

Operational analysis of output information;

Three indicators are characteristic of the interactive mode:

1. "friendliness" simplicity of mastering and conducting on-screen dialogue (hint mode, forgiveness of errors in manipulations, etc.);

2. "flexibility" - the indicator of flexibility defines the range of different procedures when a user works with a terminal;

3. "productivity" - this indicator characterizes the time from the moment of the user's request to the issuance of the necessary information on the screen.

During the dialogue, the user implements the following main functions:

Input function (efficiency of text correction, visual control);

View function (text editing with include, exclude, replace, shift, rearrange, disconnect, merge data);

Processing function (semantic OD, new page layout, table of contents, organization of data entry from other programs);

A text playback function that controls the output of text and captures print settings.

Talking about the interactive mode, about the relationship between the user and the computer

it is necessary to raise the question of the degree of security of the system data. The problem of information protection is one of the most important in the design of the optimal OI technology. This issue encompasses both the physical protection of data and system programs, and protection against unauthorized access to data.

The problem of ensuring the authorization of the use of data covers the issues of protecting data from unwanted modification or destruction, as well as from unauthorized reading.

Three generalized data access control mechanisms can be distinguished:

1. user identification (protection by software passwords). The password is changed periodically to prevent unauthorized use. This method is the simplest and cheapest, but it does not provide reliable protection.

2. the method of automatic callback (there is no need to remember passwords, the user tells the computer his identification code, which is checked against the codes in the computer's memory and only then gets access to the information). Disadvantage: low exchange rate.

3. data encryption method is the most effective protection method. The information source encodes it using some algorithm and encryption key. The resulting encoded output is not available to anyone other than the owner of the key.

The mode of the graphical presentation of the dialog is set in the form of a diagram and dialog tables. The dialogue scheme is developed for the whole complex of tasks to be solved, entered into the system and the organization of the user with a computer is predetermined.

Dialogue schema is a graphical interpretation of the dialog structure that defines the required sequence of data exchanges between the user and the system. The main graphical representation of a dialog schema is a state diagram. Each vertex of the graph corresponds to a certain state of the dialogue, and the arc determines the change in this state. In each state of the dialogue, the system waits for a message to be entered from the user and, depending on the entered information, switches to another state. Upon exit, the corresponding processing of data from the infobase is carried out and certain information is displayed on the screen or in print.

Distinguish between linear (when entering and viewing various types of information), tree-like (with selective correction and menu control) and network (correspond to directive control and direct data editing) dialogue schemes.

One of the graph models of the dialog system used in practice is the conversation tree, where vertices represent texts on the display screen, and arcs are possible paths of transition from one vertex to another. The work performed by computers is depicted in the form of branches of a conversation tree. At the root of the tree is the user's message that initiates the task, and then branching occurs to varying degrees depending on the number of options for the user's response to the computer's request. The set of vertices of the graph determines the set of states in which the dialogue process can be. The set of graph arcs corresponds to possible transitions from one state to another. The change of states is carried out either according to the program or in accordance with the user's directives.

In doing so, consider the following:

The number of vertices in the graph should reflect all possible situations that arise in the process of dialogue (i.e., functional completeness is ensured);

The transition from one state to another should be performed in short periods of time (fractions of seconds or several seconds).

The user is informed of a list of possible works (modes) within a given dialogue topic:

1. input of initial information;

2. updating the information base;

3. correction of classifiers-price tags;

4. issuance of information on regulated and ad hoc requests;

5. end of work.

4.5 Justification of the need to use and create an automated workplace - an accountant to solve a set of accounting tasks

To work effectively, you need computing equipment in the following configuration:

Server - a specialized server with 64 ... 256 MB of RAM, equipped with a streamer and an uninterruptible power supply;

Workstation - a personal computer with at least 32 ... 64MB of memory for Windows95, Windows NT.

In contrast to centralized data processing associated with the concentration of the main computing power in the computer center, it is possible to abandon this largely "artificial tendency" and to process information in the places of its direct origin and use. This allows you to eliminate intermediate links in human communication with a computer. As a result, all technological procedures, from the input of information to the receipt of output data, can be performed by management workers directly at their workplaces.

Data processing systems (DDS) based on the AWP concept have been widely developed.

AWP is an automated workstation of a control system, equipped with means that ensure human participation in the implementation of automated functions of an automated control system.

When creating an AWP accountant, the following basic principles are distinguished: consistency, flexibility, sustainability, efficiency.

According to the principle of consistency, the workstation-accountant should be considered as systems, the structure of which is determined by the functional purpose.

The principle of flexibility means the adaptability of the system to possible restructuring due to the modularity of construction of all subsystems and the standardization of their elements.

The principle of sustainability is that the accountant's workstation system must perform basic functions regardless of the impact on it of internal and external possible factors. This means that malfunctions in its individual parts must be easily eliminated, and the system's performance must be quickly restored.

The effectiveness of the workstation-accountant should be considered as an integral indicator of the level of implementation of the above principles, referred to the costs of creating and operating the system.

The functioning of an AWP accountant can give a numerical effect only under the condition of the correct distribution of functions and workload between a person and machine tools for information processing, the core of which is a computer. Only then will the automated workplace become a means of increasing not only labor productivity and management efficiency, but also the social comfort of specialists.

AWP accountant is a workplace equipped with computers and tools that automate most of the operations of the accounting process when performing professional functions. The accountant is left with only a small part of manual operations and management decisions.

The tools include technical, informational, software and technological support. Each accountant has his own set of tools (programs, data arrays) recorded on a hard magnetic disk or magnetic diskettes.

An accounting department equipped with an automated workplace becomes an automated (computer) accounting department.

It is possible to dwell on the main advantages of the workstation, the use of modern personal computers as technical means of the workstation of the accountant allows, simultaneously with the organization of a decentralized system for processing credentials, to integrate the accounting information database, which ensures the interrelated reflection of business transactions on the accounts of synthetic and analytical accounting. The most important advantage of the AWP is the ability to use a PC in small and medium-sized enterprises. This provides small organizations with access to electronic technology, which was completely excluded by centralized processing.

In the conditions of decentralized processing, it becomes possible to solve individual accounting tasks on the workstation of an accountant and transfer the results obtained to a PC of a higher level for compiling consolidated accounting and reporting registers. Information processing procedures such as input, data grouping are carried out at one workplace. The accountant is directly involved in the computing process and bears full responsibility for it. Organization of decentralized processing helps to reduce processing time, increase the efficiency and reliability of credentials.

The workstation of an accountant allows you to solve accounting problems in routine and query modes, monitor results, search for information, and re-calculate.

The processing technology is designed for accounting personnel who have no experience with computer technology. An important advantage new information technology is its orientation to the existing forms of accounting journal-order system, which does not require a radical change in accounting.

The use of a personal computer changes the methods of generating primary accounting documentation. The transition to paperless technology begins, providing a solution to the traditional problem - the automation of primary accounting.

A new dialog form of an automated accounting form is being created, which allows organizing information and reference services for the accountant by obtaining information stored in the PC database, which provides a more rapid assessment of the state of the object's economic activity, as well as its analysis. Decentralized processing of accounting using a personal computer provides for a tighter integration of accounting tasks. The processing technology covers several levels, starting from the place of origin of the primary document and ending with the preparation of financial statements.

Many calculations that were previously performed manually are automated. The accountant has the ability, at will, to form various new forms of documents, summaries, tables. All this requires from the accountant the knowledge of a PC, the ability to use special and functional software packages.

Organization of an accountant's AWP leads to an increase in his labor productivity, strengthening of control and analytical functions, and an increase in prestige and work culture.

4.6 Justification of design solutions for software for a complex of accounting tasks

The accumulated experience suggests that the workstation of an accountant must meet the following requirements:

Timely satisfaction of information and computing

the needs of the specialist;

- minimal response time to user requests;

Adaptation to the level of training of the user and his professional needs;

Ease of mastering the techniques of work at the AWP and ease of communication,

reliability and ease of maintenance;

Tolerance towards the user;

Possibility of quick user training;

Ability to work as part of a computer network.

The software for the workstation-accountant is subdivided into system and application software (Figure 3):

Scheme of the software for the AWP accountant

Rice.

When designing the software for the workstation-accountant, it is necessary to observe the principle of orientation of the developed software for a specific user, which should ensure the implementation of functions corresponding to the professional orientation of the workstation.

The workstation of an accountant must be equipped with the necessary software and tools:

Computer operating systems;

Translators (interpreters) from various algorithms and user languages;

Design and data processing tools (screen editors for text, graphic information, DBMS, table processors, generators of output forms);

Actually user programs (processing, training, knowledge DBMS, etc.).

It should be noted that the workstation - accountant includes the following main elements: computer; software and tools, databases and user knowledge bases. The complete set of the AWP with hardware and software, as well as the elements listed above, depends on the purpose and composition of the tasks to be solved. The solution of economic problems on the basis of AWP is associated with the search for the required information in the information base, its subsequent processing according to calculation algorithms and the output of the results to the screen or print. The efficient operation of the automated workplace requires the use of the languages of communication between the user and the computer. The most advanced means of communication between a user and a computer are implemented by linguistic processors capable of performing various types of analysis of the input message (syntactic, morphological, semantic), and focused on working with a specific subject area.

The dialogue is implemented on the basis of a previously developed script, which is represented by semantic networks, dialogue tables, frames (data structures of a new type, on the basis of which intelligent databases are built) and other means used to define domain models.

The described functionality of the workstation-accountant is implemented by a set of software components.

Each of the software components performs a wide range of actions and in most cases can be used independently of the others. The central component, without which the operation of other tools is impossible, is the OS. It provides: creating and updating a catalog of files of various types, viewing directories and printing files, renaming and editing files, protecting files, allocating external memory, etc.

The most popular user multitasking OS is UNIX OS. Advantages: simple file structure, the presence of hierarchical file directories, a large selection of tools for multitasking. Functionality UNIX OS allows you to effectively use it in PC local networks (for example, for file sharing).

The workstation software for accountants includes information base management tools that provide:

Creation and updating of the information base;

Searches for the required information on regulated and non-regulated requests;

Organization of formatted input-output of information;

Computational processing, etc.

To represent data in an infobase, it is often used

relational model. Along with relational DBMS, table processors are used. In this case, the input and output data and reference data are presented in the form of tables, the algorithmization is reduced to the construction of a model for calculating the indicators of output documents (PPP Excel). This group also includes integrated packages that implement the functions of table processors, DBMS, text editor, decision support tools, programs for creating presentations, a graphical editor.

4.7 Justification of design solutions for information support of a complex of accounting tasks

Accounting information support is characterized by a large volume of various primary documents that arise in various departments both outside and inside the accounting department, as well as the widespread use of regulatory and reference documentation.

All business transactions are recorded in the primary accounting document - a complete and reliable written certificate of the business transaction. The documents are legally binding.

Typical accounting documents are divided into cross-industry and industry-specific. Interindustry are uniform for use in all enterprises and organizations. These include documents for the accounting of fixed assets, cash and payment documents, documents for settlement with accountable persons. Recommendations have been developed for the maintenance of accounting and the use of unified accounting registers at small enterprises.

Industry-specific forms are advisory in nature. On their basis, each industry can develop its own forms of documents, taking into account the specifics of accounting in this area. Sectoral forms of documents are used in the areas of labor and wages accounting, materials accounting, finished goods accounting.

All primary accounting documents are developed taking into account the requirements of GOST, a unified documentation system and reflect the requirements for computer processing.

Accounting documents are classified according to various criteria:

Appointment - administrative, executive (exculpatory), registration, combined;

The volume of reflected transactions - single (primary) and consolidated;

Methods of use - one-time and cumulative;

The number of items taken into account - single-line and multi-line;

Place of compilation - internal and external;

The filling method is manually, using accounting automation tools.

Administrative documents are documents that contain permission to perform any business transaction, for example, an order for an enterprise for a business trip is an administrative document for issuing an amount for a business trip.

Executive (vouchers) are documents that contain information about the execution of the order.

Most of the accounting documents are combined (administrative - executive), for example, the payroll for wages signed by the loan managers is an administrative document for the cashier, and after the wages are issued, the statement acquires the status of an executive (voucher) document.

Accounting documents contain accounting entries (correspondence of accounts). These include memorial warrants, leaflets - transcripts.

Material documents formalize operations for the movement of inventory items (materials, fuel, containers, spare parts, MBP, semi-finished products, finished products).

Settlement documents are used to formalize the settlement relationship of the enterprise with its counterparties for arising obligations (for example, invoices, invoices, payment requests - orders).

A single primary document is a carrier of information about one business transaction, and a summary document is about the entire set of similar business transactions for a certain period of time (day, week, decade, month). It is drawn up on the basis of single (primary) documents.

A one-time document is used to perform a one-time business transaction, and a cumulative document is used to perform multiple one-time business transactions within the established time frame. So, for the issue of materials, each time it is necessary to draw up a new document - a request for leave. According to limit - fence cards, materials from the warehouse are dispensed within the established limit several times during the month.

A one-line document contains one accounting item; multi-line - two positions or more. One-line documents (for example, for registration of receipt of materials and their issuance) are used in manual accounting techniques, since their use facilitates the grouping of documents (by item numbers, types of materials and directions of consumption). In the conditions of automated data processing using computers, multi-line documents are used.

The technique of registration of accounting documents (manually or on computers) depends on the degree of technical equipment with computers of the accounting service of the enterprise, its production and functional divisions. But the current rules for the registration of individual business transactions in some cases involve drawing up a document manually.

Information support in the workstation of an accountant - it is a set of a unified system of classification and coding of technical and economic information, unified documentation systems and information arrays used in accounting information systems.

The efficiency of decision making depends on the completeness, quality, reliability and efficiency of the information circulating in the system. This largely depends on information support, which must be organized in such a way as to meet the requirements of a systematic approach in its operation:

Objectively reflect the processes taking place in the control system;

Have a practical focus, i.e. the design of information support should be carried out taking into account the entire complex of tasks to be solved;

Ensure the availability of calculated and analytical information that cannot be obtained in the process of direct observation and measurement;

Increase the utilization rate of information at all organizational levels of management (minimum primary, maximum secondary, derived information);

Ensure information compatibility of all types of information systems.

Designing information support is a complex and time-consuming process that requires a number of works:

Development of methodological foundations for organizing information support;

Creation of a unified system of classification and coding of information;

Determination of volumes and flows of information;

Determination of the structure and composition of the database;

Creation and maintenance of databases;

The choice of methods for monitoring and adjusting databases;

Unification of the language of queries and descriptions of user data.

Based on this, it can be determined that information support is considered as a set of tools and methods for building an information base. Information support of accounting information systems is subdivided into off-machine and intra-machine (Figure 4, page 46).

The structure of information support of accounting information systems

Off-machine accounting information support:

Accounting information is a collection of information about the production and economic activities of an enterprise.

Accounting information serves not only to analyze the results, but also to predict the results of the enterprise's various decisions. In addition to internal users, namely company managers, there are external users of accounting information. These include shareholders, investors, lenders, buyers, clients, auditors and tax inspectors.

Classification of accounting information:

Accounting information can be subdivided into different types depending on different classification characteristics.

Depending on the attitude to the information system, it is divided into incoming (internal and external) and outgoing (internal and external).

Depending on the processing process, into unprocessed and processed (intermediate, resultant).

Depending on the stage of formation and processing for primary and secondary.

Depending on the degree of saturation, for reliable and unreliable.

Depending on the importance of useful and useless.

Depending on the degree of stability into variable and constant (absolutely constant, conditionally constant).

Depending on the influence on the source of formation on the active and passive.

Depending on the form of identification into digital, alphabetical and symbolic.

Accounting information is considered useful if it is reliable and significant.

Reliability testifies to the completeness of the reflected economic processes at the enterprise, easy verifiability and the lack of interest of any particular person.

The value of accounting information lies in the timeliness and usefulness based on feedback.

The requirements for accounting information in order to unambiguously perceive it are as follows:

Accounting information should be comparable and consistent, i.e. during the accounting period, one must use the same numbers and accounting methods;

Accounting information must be material. Efforts should not be expended on taking into account minor factors;

Accounting information should be conservative, i.e. you should choose a less optimistic estimate associated with the lack of profit and taking into account possible losses;

Accounting information must be complete, i.e. contain as much information as possible.