Just several years before, people, whose work consisted in conducting the financial account of organization, were engaged in much more tedious work than now. Now, these workers are helped by machines ? computers, the computer programs are specially created for the conducting of such kind of work. Some people can say that before also existed such ?machines?, but do you remember how much nerves it cost for you just to reprint this miserable payment because of casual jamming of the keys?! Before, work which was conducting during the whole day by several workers, computer makes immediately, you just need to enter information and all is done. So what does it mean actually'It is the golden age for small and middle-size business?? It means that for the conducting of business, businessmen don't necessary need to hire a lot of skilled employees, they can simply purchase good computer with specialized, for their type of business software. In this way owners of the business will save money (decreasing amount of money spending on salaries and production) and produce more free time in oder to do something else for earning more money.



Now, I would like to turn your attention to an accounting information system and explain what it is. So, accounting information system is database which emits bookkeeper to meet his engagements. Bookkeeper's engagements means record keeping in accordance with the legislation. Legislation, unfortunately, compels Ukrainian bookkeeper to conduct accounts of two types: tax, book-keeping.

For the conducting of book-keeping and tax accounts a book-keeper needs information. Namely: agreements, date of conclusion, sum, terms of payment, date of fulfilling a commitment.

It is principally significant that an accountant will make actions only having on hands an agreement or writing active document about transferring of the money to a supplier or the extract of an account to a buyer. For posting, i.e. reflectioning in an account, on the accounts of record-keeping, for example - receiving materials, an accountant can with help of a computer network get information from a storage which is, maybe, hundreds or thousands kilometers away, that materials are acted on a storage. So for accountant, regard to Accounting IS, for him it is not necessary to wait till papers will be brought.

Development of computer technologies influenced very much on the whole world not speaking just about separate part - accountings information systems. With development of computers, develops software under each type of computers. For example about 5 years before accountants prepared the annual accounting in OS - DOS that was an innovation for many and a little bit difficult because far not all people could afford a computer, and work in DOS required from a user certain skills of work in it. Nowadays appeared more powerful computers as a result appeared other operating systems, accordingly other programs. Today, practically everybody is able to use a modern computer, and the use of accounting's programs became simple and clear for the people who work in this sphere.

Creation of machines able to get and pass the enormous volume of information influenced in sharp reduction of time for treatment of information and terms of making a decision, reduction of amount of people working for an enterprise.

Before on storages worked a lot of people which wrote down the name, amount, cost of got and given out materials in the paper cards of account. Then they made themselves ?Financial report after several month several year?. In this gaps were put information about arrival and expense of materials.

In conclusion it is obvious to point out that today, each business conducts all this work with help of programs: informational, accounting and etc. Technique development allowed to create such structures of bookkeeping programs which allow to take into account everything to the little things in the mode of the real times. If some years before for treatment of accounting payments people required a month, than now, if you have all required documents, acts, payments it is matter of two days. Only regard to development of technique's ?opportunities? - we can take into account and process more large amounts of information. Development of technique results in possibility of creation of more difficult (I mean detailer) informational systems, including book-keeping, complicating (going into a details) the structure of the informative systems of accountant, and simplifying book-keeper's life.