ADVANTAGES AND DISADVANTAGES OF FUNCTIONS OF FINANCIAL AND ACCOUNTING SYSTEMS USED IN ACCOUNTANCY

• Authors: Wioletta Świeboda
• Languages of publication: EN

Abstracts

EN

The need of collecting information about business units grows together with economic progress. Accounting is the source of this data without which no company would be able to conduct business activity. The data is considered to be the business language home and abroad, because it represents all the financial results by means of figures. The financial and accounting systems are being progressively introduced together with regulations aimed at making an accountant’s job easier. The systems available on the market vary from very simple ones built upon Excel spreadsheets, more advanced systems for small and medium sized enterprises developed by COMARCH-CDN (OPTIMA), Matrix.pl (Symfonia@) or InsERT (Rewior), to the most complex such as SAP, BAAN or IFS. As nowadays computers’ hard drives are used for keeping, registering and evidencing financial record , tax declarations may be transferred directly to appropriate tax offices without the need for an accountant to leave his or her desk, and import and export of documents can be easily monitored. The electronic systems allow easy and fast access to archival information, easy correction of implemented data and offer a big amount of reminders and tips on how to deal with mistakes in accounting documents.

Keywords

EN

financial accounting system; accounting records; data; financial reports

• Publisher: Wyższa Szkoła Finansów i Prawa w Bielsku-Białej
• Journal: Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej
• Year: 2016
• Issue: 1
• Pages: 63-72

Dates

published

2016-01-30

Contributors

author

Wioletta Świeboda

• University of Economics in Katowice

References

• [1].The Decree of the Minister of Finance of 5 July 2010 on specific accounting rules and accounts plan for the state budget, the budgets of local government units, budgetary institutions, state special funds and state budgetary units having their seat or head office outside the territory of the Republic of Poland (Journal of Laws of 2010, No. 128, item 861).
• [2].Act of 29 September 1994 on accounting (Journal of Laws 1994, No. 121, item 591).
• [3].Act of 18 September 2001 on electronic signature (Journal of Laws of 2001, No. 130, item 1450).
• [4].Act of 27 August 2009 on public finances (Journal of Laws of 2009, No. 157, item 1240, art. 45).
• [1].Andrzejewski M., Jonas K., Młodkowski P., Komputerowe systemy finansowo-księgowe, Wydawnictwo PSB, Kraków 2000.
• [2].Andrzejewski M., Jonas K., Młodkowski P., Zastosowanie technik komputerowych w rachunkowości, Oficyna ekonomiczna. Oddział Polskich Wydawnictw Profesjonalnych, Kraków 2004.
• [3].Buk H., Pfaff J., Transformacja polskiej rachunkowości na tle rozwoju rachunkowości międzynarodowej, „Studia Ekonomiczne. Zeszyt Naukowy Wydziałowy” 164, Uniwersytet Ekonomiczny w Katowicach, Katowice 2014.
• [4].Chomuszko M., Księgowość komputerowa praca z programem Symfonia FK, Wyd. Naukowe PWN, Warszawa 2008.
• [5].Czubakowska K., Rachunkowość w małych i średnich przedsiębiorstwach, Wydawnictwo Naukowe Uniwersytetu Szczecińskiego, Szczecin 2008.
• [6].Problemy współczesnej rachunkowości Tom 1, „Zeszyty Naukowe Finanse, Rynki Finansowe” nr 61, Wydawnictwo Naukowe Uniwersytetu Szczecińskiego, Szczecin 2013.
• [7].A list of consultations for 2009-2011 – special edition, Wyd. Rachunkowość, Warszawa 2012.
• [8].Zeszyty Metodyczne Rachunkowości No. 3 (291) of 01.02.2011, http://www.sgk.gofin.pl/12,232,130305,245,ujecie-w-ksiegach-rachunkowych-zdarzen-po-dniu-bilansowym.html
• [1].http://rabbit.unisoft.com.pl/page.php?id=118&PHPSESSID=b7a054889695176741de6d4dc764ccce
• [2].https://www.mala-firma.pl/oferty-dla-firm/ksiegowosc-internetowa/148-korzysci-i-wady-ksiegowosci-internetowej