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The accounting system (or an accounting system) is the system created for implementation of any accounting, and including set: regulatory legal acts, agreements, regulations, standards, domestic situations and instructions of the organizer of accounting and registrars, other documents ordering accounting, defining procedures of accounting and a form of accounting; organization structures of the organizer of accounting and registrars; the means providing accounting including the means of office-work, the technical equipment and information and communication computer applications implementing logic of accounting and also source texts, the system and user documentation of these computer applications.

If accounting uses information technologies, then computer programs it makes sense to include in an accounting system only in that amount in which they implement accounting processes. The operating systems providing operability of the computers keeping account and functioning of the networks connecting them do not log in accounting. The standard ("boxed") database management systems organizing credentials, or the standard systems of electronic telecommunications providing data exchange can be included in an accounting system regarding specific settings, configurations, descriptions of the data structures providing accomplishment of problems of accounting. At last, the special applications and utilities implementing these or those aspects of logic of accounting join in an accounting system completely. It is necessary to consider impossibility of strict formal delimitation between system and the application software therefore often decisions on reference of this or that annex to an accounting system it can be accepted only on the basis of the analysis of a specific situation. All documentation of the software applications included in an accounting system is also a komponenty accounting system. It is necessary to include in an accounting system also source codes of all such applications as to a component, defining functioning of a system. The accounting systems supporting maintaining different types of accounting, even belonging to different objects of accounting, can have the general components – from the regulations containing general requirements to the computer systems providing maintaining different types of accounting within one organization. The accounting system can be used for simultaneous maintaining different types of accounting. The regulatory legal acts regulating creation and functioning of an accounting system should contain the instruction on what types of the state accounting are performed in this system.

Signs of the accounting systems:

• Support the key transaction focused processes. The main objective – to do it is more qualitative, than competitors but not to do differently, than competitors. It is what is called "do business"
• Manage the most important master data
• Often the automated processes/function serve as an object for control from the regulator, external audit or for serious legal responsibility
• Are the centralized source of corporate standards
• Widespread format – a packet of deeply integrated applications (suite). This and priory-integration is considered main advantage of the package systems
• The most widespread delivery method of software – licensing, but options of cloud solutions are possible
• Lifetime of the accounting systems – 15-20 years