Office automation means the integration of operations and administrative affairs; Operations and matters related to information management. There are many tools available to automate operations, and the development of various electronic devices such as computers and printers, copiers, etc. is one the main point of many recent advances in office automation.
Raw data storage, electronic data transfer, and e-business information management help advance basic activities in office automation. The history of the new office automation dates back to the time when machines replaced handwritings. These days, office automation is not just about mechanizing manual activities, but also allows information to be exchanged electronically.
The advent of personal computers has revolutionized office automation, and today popular and interactive operating systems with users have become more and more complete and have penetrated into various parts of the business. In each business, they use at least one business computer in their daily activities. Even the smallest companies use computer technology to record their financial information, assets, payments (salaries, wages, etc.) and other business information.
Industrial accounting is one of the most difficult and on the other hand, the most attractive types of accounting.
Industrial accounting is a field of management accounting that deals with budgeting and determining standard costs and actual operating costs and production costs and departments or products and analyzing deviations and determining the profitability or consumption of social funds.
To achieve these goals, accounts are classified, recorded, analyzed and interpreted to determine the relationship of each cost to the stages of production and distribution of goods and services.
Industrial accounting, as its name implies, is used in connection with industry and manufacturing institutions. That is why this type of accounting is very important for management.
In manufacturing companies or factories, due to the type of activity as well as the form of product sales, the management needs to know the cost of products is very accurate and sensitive. Because in this type of institution, the final product is produced from a combination of materials and conversion costs, which is the same as direct labor wages and overhead costs, we must pay special attention to the items that make up the cost.
For this reason, management tries to use various methods and control accounts to obtain information about the cost of products in the shortest possible time. Of course, this is one of the main tasks of accountants. Accountants do this using a variety of methods.
Trade and business have not always been so vast and diverse. In the past, small businesses and even large businesses had less scope and variety than current financial transactions, and as a result, the tools for recording and maintaining these financial transactions and operations did not improve much. Most traders did not believe in using new methods of accounting and keeping their financial records, or these methods were not commonly used due to their major shortcomings. Merchants tended to keep their financial transactions and sales documents on paper, and sometimes used several offices for this purpose throughout the year, and sometimes encountered major problems.
But today, with the expansion of businesses and the variety of financial transactions in different professions and of course the busy schedule of people, the desire to record and maintain financial documents and accounting manually has greatly decreased. Businesses and entrepreneurs are interested in using new accounting software for their work and sometimes, depending on the size of their business, they hire several people exclusively for this work.
The fact is that the new accounting software is available in different types for all businesses and is marketed. Sophisticated software for large businesses and large businesses to simpler software for small and local businesses and even software for accounting a small supermarket. This means that small businesses such as supermarkets, confectioneries, small retailers and many other small businesses today can easily entrust their accounting and financial documents to this software and in most cases enjoy the benefits of these systems.
This software can record all financial and accounting information and are often designed in such a way with the least amount of error, all financial documents can be stored in them and reported and used when necessary. In general, an integrated store system is a combination of a software and a hardware used to process financial transactions. These systems were simple in the past and could only process some store operations, but over time the capabilities of this software have greatly increased. So that they are now able to manage inventories, present various types of reports including sales reports and turnover.
Set up accounts in four levels, group of accounts, total accounts, specific and detailed accounts; Powerful accounts review tool for the manager to control and report accounts, operations on documents, detailed account turnover, list of creditors, highly advanced search of accounting documents, check book and operations of received and paid checks, cash receipts, checks and Tree chart of accounts, standard defined accounts, group trial balances, total and specific, newspaper offices, total and specific, total profit and loss and profit and loss due to account difference with guarantee and gold card, automatic closing of accounting documents and issuance of documents Inauguration, calculation of cost of sold parts based on Lifo and Fifo methods and averages, VAT reports and amount of guarantee and gold card in terms of VAT, sales discounts and services provided, and various financial reports …
It is a contractual agreement by which two or more people which is an economic activity. This requirement ensures that none of the specific partners is in a position to control the related activity alone. Special partnerships are usually formed temporarily to carry out a specific project over a limited period of time, in operations such as participation in the production of a product, participation in construction, participation in the purchase and sale of goods and real estate. And after the operation, the issue of partnership ends and the profit and loss are divided based on the ratio agreed between the partners.
similarities :
How to divide profits in both companies is based on predetermined ratios.
Also, in both types of companies, the personality of the partners is more important than their capital.
The differences :
Partnerships must have a specific brand. But no special partnership is required.
In a partnership, a contractual agreement must be registered with the Companies Registration Office, which is not registered in a special partnership.
In a partnership, continuous operations are not limited to specific activities. Formed in a special partnership temporarily for a specific activity.
In a partnership, the profit and participation are annual. However, in a special partnership, it is usually determined at the end of the partnership period. Also, in a special partnership, separate offices may be maintained in the partnership to record operations and in a special partnership, separate offices may not be maintained.
There are two ways to record specific partnership operations:
How to maintain separate offices: In cases where the volume of operations is relatively large and participation is expected to take place over a long period. Separate books are kept.
Registration method in the partners’ offices :If the participation operation is done in a short period of time and limited exchanges occurs, accounting operations are recorded in the company’s offices.
