Creation of the Information System of Enterprise Fixed Asset Accounting

Povilas Domeika

Abstract


In the structure of agricultural enterprise accounting information the accounting of fixed asset turnover operations provides for 5.1 % of all economic indices. Besides this exceptional feature the said accounting is important in the management system of any enterprise that provides the organizers of production with valuable information regarding fixed asset, its physical state, the rate of provision with this asset and its depreciation. Enterprise fixed asset accounting information is suggested to arrange in an automated way using personal computers (PC) and perfect software that would be helpful in creating a computer-aided database (CDB). When creating the CDB of enterprise fixed asset accounting the author recommends that information classificators and other permanent reference books were prepared, primary documents of variable information adequately introduced, primary data operatively input into magnetic discs, the secondary information regarding the fixed asset turnover over a certain (requested by a customer) period of time formed in an automated way. The article offers using the forms of listings (videoframes) designed by the author which are characterized as simple, informative and operative to use in asset turnover control and economic analysis. Creation of enterprise accounting CDB is related to the usage of this base for computing the indices of economic analysis by taking a real enterprise data as examples.


Keywords


accounting information system; information classificators; carriers of information; listings (videoframes); economic analysis.

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Print ISSN: 1392-2785
Online ISSN: 2029-5839