FEATURES OF ACCOUNTING OF FIXED ASSETS IN THE PROGRAM “TURBO ACCOUNTANT 6.7 PROF” ON DOMESTIC ENTERPRISES

Abstract

The article investigates the features of accounting of fixed assets in the program “Turbo Accountant 6.7 Prof” at domestic enterprises. It is revealed that the software complex “Turbo Accountant 6.7 Prof” implements: keeping tax accounting when applying PPO and separate accounting by types of activities when paying additional taxes and fees; automatic accounting and tax accounting; automatic generation of accounting and tax reporting forms and PFC reports on personalized accounting. Accounting for the movement of OZ objects in the “Turbo Accountant 6.7 Prof” s carried out using the primary documents “Move”, “Modernization”, “Revaluation Statement”, “Disposal of OZ”. On this basis, the entries that are stored in the filing cabinets are automatically generated. According to these primary documents, fixed assets accounting documents are automatically generated. To summarize information on the availability and movement of fixed assets, other non-current tangible assets, intangible assets and the wear and tear of non-current assets, as well as to display capital and financial investments in enterprises in the program “Turbo Accountant 6.7 Prof” such accounting registers are designated as the Journal “Act of introduction of OZ”, “OZ Files Magazine” “Calculation of OZ wear”. To the capabilities of the “Turbo Accountant 6.7 Prof” include: the ability to keep records of fixed assets of domestic enterprises both “from” posting and from “primary documentation” with the function of automatic formation of accounting entries; full adaptation of the software to any domestic enterprise and changes of the current legislation on fixed assets; possibility of adjusting the working plan of accounts of domestic enterprises (in accordance with the approved accounting policy); the possibility of developing individual internal reports and their subsequent automatic generation; Ability to create and develop forms of primary documentation on accounting for fixed assets. In addition to the advantages of the software, there are some disadvantages: the internal format of information in the program is incompatible with the formats of other applications; currently technical support, the program update is discontinued by the manufacturer; software; work with laser printers is not supported, which reduces the speed of data output on paper; lack of tools for automatic import / export of data, as well as tools for uploading reports electronically to external media.