Accounting for the future

What will be the accounting of the future? I see her quite clearly. But before I state my visions, let's agree on the necessary conventions:

• firstly, it is assumed exclusively non-cash money circulation. Does anyone have doubts that cashless circulation will sooner or later supplant the image?
• secondly, the widespread use of computer technology is assumed,
• thirdly, I omit the difficulties of implementation and use, including technical, geographical and political, and consider only the methodological consequences of computer accounting.

What will she be like? What awaits accountants in the future?

Deal Registration

Needless to say, accounting will become completely computer ?! Fully - in this case means completely, and not a quarter or half, as it is now.

Fully computerized accounting is accounting:

• primarily without paper documentation. Because - what paper documentation at computer accounting ?! It's funny to even talk about it. Only electronic documents - in the form of records in databases - and no paper;
• accounting in which the transaction is considered to be completed at the time of its electronic registration.

Let us dwell on the second in more detail: the item is unusual, but extremely important for understanding the future accounting methodology.

If we refuse paper documentation, how should we register transactions? With the help of electronic documents, of course, which actually means: records in registration databases. In paperwork, a document is first drawn up confirming the transaction, then the document is registered in the database. In electronic clerical work, there is no paper document: the fact of registration in the database - certified, of course, by the appropriate digital signatures - is evidence of the transaction. Now if we want to get a paper document in our hands, we can print it, but the confirmation of the transaction will not be paper, as before, but the corresponding record in the database. The difference is obvious and huge.

Just don’t say that a transaction cannot always be registered electronically: we agreed in advance about the abundance of equipment, by which we mean:

• computers
• where computer use is impractical, special terminals.

Employees of companies make transactions using computers.

What is a deal? A transaction, if we ignore the legal side of the issue, is a certain economic action carried out by mutual agreement of the parties. For automated registration of a transaction, identification of the parties and confirmation of their mutual consent are required. Another standard contract, of course, is that no automation is possible without it: you cannot imagine an automaton with an unlimited set of functions ?! This means that you will have to forget about freedom of entrepreneurial activity: the list of possible business transactions will be as wide as possible, but limited.

The company has many workers, each with its own rights and obligations. Obviously, in the framework of general office work, it will be necessary to establish the rights and obligations of each employee: in the aspects that interest us, this is just an opportunity to dispose of certain material values. Thus, in addition to identification, when making a transaction, the employee of the enterprise must have the right to perform one or another business transaction. For IT people, this is not news, of course.

This applies to the functioning of enterprises. And ordinary citizens will be able to use terminals, in addition to computers, to complete transactions. You go to the store, choose purchases, after which the terminal identifies you, identifies purchases and deducts the corresponding amount from your account. Nothing that goes beyond the capabilities of modern electronic technology - I'm afraid it's even too commonplace.

Collation

To complete the transaction, you must express your will, but there is no need to register anything, since only the act of registration - and not something else, in particular not a paper document - indicates the completion of the transaction.

Once again: the parties express their will, and the transaction is completed by registering a typical business transaction in the database. You don't need to think about any accounting entries there more than when using a modern ATM: the data structure and types of records are embedded in the computer program in which registration takes place, and users (not only individuals, but also enterprises) from acquaintance with the software once and for all delivered.

What does this lead to? Two obvious consequences:

• first - since we agreed to ignore geographical and political factors, software should be standard,
• second, for the same reasons, the database should be unified. Not to keep the database separately for each enterprise, indeed ?!

Under these conditions, amazing calling opportunities are revealed. This rarely used term in accounting means a simultaneous and consistent reflection of the transaction among all parties involved. At present, the collocation in accounting is not respected due to incompatible software and alternative accounting methods practiced by various persons. It’s not for nothing that it is respected, but with the meaning: data mismatch in the accounting systems of the parties often covers up unseemly financial frauds. What are fictitious - existing only in the imagination - firms and what are they used for, everyone knows. So, automatic registration of transactions, characteristic of computer accounting, allows you to achieve 100% collapse, and this promises bookkeeping unprecedented control functions, in relation to material values ​​in particular.

Imagine that the company received the smuggled goods and wants to sell it. But as? In order to receive money for a product, it is necessary to officially possess the product (provided that the buyer wishes to receive the product legally): the accounting system will not be able to arrange the sale of a product that, according to official data, is not available. And to write out a fictitious waybill, supposedly the goods were received from a company that does not really exist, if the principle of calling is respected, it will not succeed. You can specifically register a company for this purpose, but where will the fictitious company get the goods from? Obviously, it can only be obtained from the seller who actually possesses this product: he himself produced or purchased it from the real seller. Ultimately, everything depends on the manufacturer of the goods, to agree with which on a nonexistent purchase of goods, in fact, it will not succeed in smuggling for the reason that the manufacturer purchases a certain number of materials from which the goods are produced: even if desired, the manufacturer cannot sell the goods more than he bought materials, the accounting system will not allow it. In this sense, only extractive enterprises possess some manipulation capabilities, which, without acquiring extractive resources from anyone, can “write out” any amount of them “from nature”. But this is unlikely to help our original enterprise, a seller of contraband goods: a transaction for the sale of contraband goods cannot be registered, nor can a transaction for its purchase be registered. The collocation - and if we take it more broadly, then universal and uniform computer accounting - destroys contraband in the bud. that the manufacturer buys a certain number of materials from which the goods are manufactured: the manufacturer, even if he wants to, cannot sell more goods than he bought materials, the accounting system will not allow. In this sense, only extractive enterprises possess some manipulation capabilities, which, without acquiring extractive resources from anyone, can “write out” any amount of them “from nature”. But this is unlikely to help our original enterprise, a seller of contraband goods: a transaction for the sale of contraband goods cannot be registered, nor can a transaction for its purchase be registered. The collocation - and if we take it more broadly, then universal and uniform computer accounting - destroys contraband in the bud. that the manufacturer buys a certain number of materials from which the goods are manufactured: the manufacturer, even if he wants to, cannot sell more goods than he bought materials, the accounting system will not allow. In this sense, only extractive enterprises possess some manipulation capabilities, which, without acquiring extractive resources from anyone, can “write out” any amount of them “from nature”. But this is unlikely to help our original enterprise, a seller of contraband goods: a transaction for the sale of contraband goods cannot be registered, nor can a transaction for its purchase be registered. The collocation - and if we take it more broadly, then universal and uniform computer accounting - destroys contraband in the bud. - the accounting system will not allow. In this sense, only extractive enterprises possess some manipulation capabilities, which, without acquiring extractive resources from anyone, can “write out” any amount of them “from nature”. But this is unlikely to help our original enterprise, a seller of contraband goods: a transaction for the sale of contraband goods cannot be registered, nor can a transaction for its purchase be registered. The collocation - and if we take it more broadly, then universal and uniform computer accounting - destroys contraband in the bud. - the accounting system will not allow. In this sense, only extractive enterprises possess some manipulation capabilities, which, without acquiring extractive resources from anyone, can “write out” any amount of them “from nature”. But this is unlikely to help our original enterprise, a seller of contraband goods: a transaction for the sale of contraband goods cannot be registered, nor can a transaction for its purchase be registered. The collocation - and if we take it more broadly, then universal and uniform computer accounting - destroys contraband in the bud. a transaction for the sale of contraband goods cannot be registered, nor can a transaction for its purchase be registered. The collocation - and if we take it more broadly, then universal and uniform computer accounting - destroys contraband in the bud. a transaction for the sale of contraband goods cannot be registered, nor can a transaction for its purchase be registered. The collocation - and if we take it more broadly, then universal and uniform computer accounting - destroys contraband in the bud.

Yes, I know that it is possible to transfer smuggled goods from hand to hand, and let’s get the money, let’s say, for consulting or intermediary services. In order to stop this possibility, it is necessary to improve civil law, which allows you to pay any amount literally for nothing, without any “material” justification. However, I remind you: it was assumed by the conditions of the task that the buyer of the goods wishes to receive a legal product with an accompanying registration record, and not just a material shell.

The control possibilities of the collocation are far from exhausted by this: with the correct accounting, unsecured transactions are simply not registered!

By unsecured, I mean obligations that are not based on anything. For example, you promise to give back a million rubles in a week, but you do not have money and are not expected in the near future. How to verify that there is no money at the moment, it is clear - according to the balance in the bank account - but how to verify that money is not expected in the near future? For other obligations. What does “expected in a week” mean? Only that you are a creditor to a person or company who has committed to transfer a certain amount to you before the end of the week. If the named amount is one million rubles, that is, by the end of the week they must transfer one million rubles to you, then in a week - but not earlier - you have the right to promise this million to someone, otherwise the transaction will not be registered. Transactions involving an obligation

I understand that for the IT people my reasoning sounds alien and unconvincing, but I assure you that it is - neither more nor less - about the automatic prevention of bankruptcies. No one will be able to undertake if, at the anticipated time of fulfillment of the obligation, he does not possess (should not possess) the necessary amount or necessary things. However, the system cannot foresee emergencies and natural disasters that lead to the loss of values. The enterprise had something tangible and pledged to them, however, due to the earthquake, the values ​​were destroyed, as a result of which the debt was not paid off. But the maliciousness of obligations - the ability to promise something that is knowingly impossible - will be completely ruled out.

Effects

The consequences of true computerization of accounting are easy to calculate. The main one is that the need for accountants in their current understanding will disappear due to the disappearance of the following accounting functions:

• write out paper documents and register documents in computer databases. This was spoken about;
• prepare accounting reports. What other reports when accounting is conducted in a single database ?! Go to the database and, if you have the appropriate rights, generate a request. To ask someone to prepare an accounting report is as illogical as hiring a special person to google. Yes, even if such a thought occurred to anyone, the preparation of an accounting report will take exactly one second, which is necessary for pressing a button, the records in the database are standard, respectively, and the algorithm for preparing the accounting report is also standard;
• understand accounting standards. Actually, there will be no standardization: who needs it for universal computer accounting - a few developers of typical accounting software and terminal configuration specialists?

That's right: computer accounting denies accountants, like automatic turnstiles deny ticketers. There will be no accountants in a fully computerized society, as well as auditors and tax specialists related to their existence. Due to the extinction of the accountants, there will be no one to audit the auditors, tax officials will also be out of work due to the fact that taxes will be charged and recovered automatically during cash transactions. Which, I note, is the only correct and possible solution for automatic registration entries: the parties agree on a deal, respectively, they are charged in favor of the state - automatically, based on the algorithms sewn into the program! - taxes.

This will be the bookkeeping of the future - deserted and safe.



If modern bookkeeping is not like that yet, then not because of a lack of technical capabilities - not because of that! - but because of the presence of a huge number of people who are vitally interested in using outdated methods, and more specifically, in their personal participation in it. Accountants, auditors, tax specialists - all of them, after the implementation of this computer accounting, will remain without work.

Read about the methodology of future accounting in my past posts:
Accounting ... social network ,
Project "Accounting universe". Do it yourself .