How I did management accounting in Excel. To help an accountant - useful Excel functions Excel search for solutions for accountants

It is impossible to imagine a modern accountant without a computer. But to work confidently, you need to be able to use not only accounting programs, but also many others. Here you will find a lot of useful information, presented in easy and accessible language and supported by a large number of practical examples specific to the work of an accountant.

Excel for an accountant

In this chapter we will learn how to use the MS Excel spreadsheet editor for the professional activities of an accountant. Unlike the Word text editor, Excel can perform a lot of calculations of varying specificity and level of complexity. This allows you to generate accounting documents in which the results will be recalculated automatically whenever the source data changes (they can be located both in the current document and in external Excel files). In this case, it is possible to construct charts, graphs, and perform other calculation operations.

Features and basic functions of Excel in relation to accounting

Using the Excel spreadsheet editor allows you to generate and print documents that have a tabular representation, perform calculations based on source data, etc. The main tasks solved using the program can be formulated as follows.

Entering, editing and designing a variety of spreadsheet documents.

Performing calculations with source data using specially designed tools.

Saving the created document in various formats (Excel, web page, template, text document, etc.).

Entering and processing tabular data using built-in mechanisms for formulas, functions, macros, etc.

Data analysis and management (automatic calculation of final and intermediate data, structuring and consolidation of data, use of pivot tables and reports, etc.).

Inserting various objects into a document (drawing, function, note, object, etc.).

Performing operations on manual and automatic formatting of a document and its component elements; automatic spell checking of a document, prompt elimination of any inaccuracies using the autocorrect mechanism.

Import of necessary data from various sources (including OLAP databases) and their subsequent processing. XML format support.

Configuring spreadsheet document presentation parameters, as well as customizing the user interface.

Access to data in conjunction with other programs (for example, Word, Power Point, Access, etc.).

Generation of a wide variety of reports - analytical, summary, graphical, in the form of diagrams, etc.

Perform standard Microsoft Office functions - printing a document, searching for data and replacing it, checking for errors, etc.

Creating applications using the VBA programming language.

Protection of a spreadsheet document from unqualified and unauthorized access.

The specifics of using the Excel spreadsheet editor for accounting purposes may depend on the specifics of setting up accounting and management processes at a particular enterprise.

Terms and Definitions

An Excel user should know and understand the following key terms and definitions.

Autoshape– a ready-to-use figure of a given shape that can be added to a worksheet or diagram. Excel has a built-in set of AutoShapes.

Diagram – a visual way to represent numerical values. Excel supports working with various types of charts: histograms, pie charts, bubble charts, graphs, etc.

Name - an identifier that provides the ability to refer to an object (cell, range, formula, etc.).

Constant – constant (non-calculated) value. A constant can be, for example, a fixed number or some text.

Context menu - a menu containing a list of commands that are designed to work with a specific object. To call the context menu, you need to right-click on the object or press a key combination Shift+F10.

Array – a collection of cells or values ​​that is used as a whole. In other words, an array is a group of elements of the same type that have a common name.

Settings– changing the current Excel operating parameters using standard tools, accessed from the MS Excel working interface. Program operation parameters can be divided into two main types:

- Common parameters– editing these parameters will lead to corresponding changes in all workbooks, including newly created ones;

– local parameters– editing these parameters will cause corresponding changes only in the current workbook.

Operand – calculation element (constant, function or reference).

Operator – a sign or symbol that determines the type of calculation in a formula over operands. The types of operators that Excel uses are mathematical operators, text operators, comparison operators, and reference operators.

Seal– output the contents of the workbook (in whole or in part) to paper using a printer. The following objects can be printed: a workbook, several workbooks, a worksheet, several worksheets, a range of cells in a worksheet, a range of cells in several worksheets, graphic objects, charts. In this case, it is possible to print several copies of an object in one session.

User interface - a means of user interaction with the program. The user interface includes menus, toolbars, dialog boxes, keyboard shortcuts, etc. Excel uses the standard Windows user interface.

Note – auxiliary information of an arbitrary nature related to a specific cell and stored regardless of the contents of this cell. To add a note to a cell, you need to select it with the cursor and execute the context menu command Add a note, then enter the required text from the keyboard.

Workbook– a file that is created, edited and saved using Excel. The main structural unit of the workbook is worksheet(see below).

Worksheet– the main element of a workbook, intended for entering, editing and storing data, as well as for performing calculations. By default, a workbook includes three worksheets. The basic structural unit of a worksheet is cell(see below).

Formatting– changing the display of a cell (its “appearance”) or changing the presentation of the data contained in the cell. A cell's formatting options are independent of its contents, and vice versa. Don't forget that after you apply formatting, the displayed value in a cell may not match its actual value (the most common example is rounding: the cell stores the value 0.24, but according to the formatting parameters, the value displayed on the screen is 0.2).

Formula– a special Excel tool designed for calculations, calculations and data analysis. A formula can include a constant, an operator, a reference, a cell (range) name, and function. There are three types of operators:

– arithmetic operator– an operator designed to perform arithmetic operations and produce a numeric value as a result;

– comparison operator– this operator is used to compare data and produces the logical value TRUE or FALSE as a result;

– text operator– operator used to combine data.

Function– a ready-made Excel formula for calculations, calculations and data analysis. Each function can include a constant, an operator, a reference, a cell (range) name, and formula(see above). Custom function is a function written by the user in VBA.

Spreadsheet – an interactive program consisting of a set of rows and columns that are displayed on the screen in a separate window.

Cell– the smallest (elementary) part of a spreadsheet intended for entering and storing information. Each cell can contain text, number, or formula(see above). In addition, when working with cells, the following elements are used:

- address– this is the location (coordinates) of the cell; the address consists of the letter (number) of the column and the row number at the intersection of which this cell is located;

- link– indication of the cell address. References can be absolute (that is, they do not change when the cell is moved and copied), relative (these references change when the cell is moved and copied), or mixed. External reference is a link to a cell located in another workbook.

After getting acquainted with Excel terminology, let's look at the main elements and tools of the program.

Introduction to Excel: Basic Elements and Tools

The contents of this section are addressed to users who are not very familiar with the Excel spreadsheet editor. Here we will look at the basic concepts necessary to work with the program. Therefore, if you have practical skills in working with Excel, you can immediately proceed to study the section, which examines a practical example of creating an accounting document.

The user interface of the Excel editor is shown in Fig. 3.1.

Rice. 3.1. Excel spreadsheet editor

The main elements of the user interface are:

Menu File – located to the left of the tab home(in general, working with it follows the same rules as in the Word text editor);

Quick Access Toolbar – located above the menu File and tab home;

Excel Ribbon – located between the formula bar and the Quick Access Toolbar;

Workbook, worksheet, row, column, cell, formula bar - the main elements of Excel (a more detailed description of them is given below);

Context menu – called by right-clicking anywhere in the workspace (in general, working with it follows the same rules as in the Word text editor);

The work area is the central part of the interface in which work with spreadsheet documents is carried out;

The status bar is an information-functional element located along the bottom edge of the program window.

The user can independently configure some interface elements - this is done either in the program settings mode ( File → Options), or using the appropriate Excel ribbon controls.

Excel workspace: description, techniques and methods of work

Excel workspace is a user interface element that includes cells, rows, columns and sheets of the current workbook, as well as a formula bar. All basic actions for creating and editing accounting and reporting documents are performed in the Excel workspace.

One of the main structural elements of the workspace is a cell - the smallest (elementary) part of a spreadsheet, intended for entering and storing information and located at the intersection of a row and a column. The collection of several cells forms range.

Any cell has unique coordinates (they are also called the cell address). The cell address is determined using lines with letters and numbers, which are located at the top and left of the work area, respectively. For example, in Fig. 3.2 the cursor is placed in the cell with the address C4.

Rice. 3.2. Cell with coordinates C4

Data is entered into a cell in different ways: from the keyboard, by calculation (when the cell value is calculated using calculation formulas based on data from other cells), by importing from external files, using macros, from the clipboard, etc.

Information in cells can be presented in different formats - numeric, text, etc. The format is selected in the window Cell Format, which is called using the context menu command of the same name. This window can also be called up as follows: on the tab home Excel ribbon in panel Cells need to press a button Format, and select the command in the menu that opens Cell Format.

Note

Please note that when working with numeric data, the default separator is a comma, and when working with dates, a dot is used. When you enter numeric data and dates, they are by default aligned to the right edge of the cell, and the entered text is aligned to the left edge.

You can use your mouse to drag any cell to another location along with its contents. To do this, move the mouse pointer to any corner of the cell except the bottom right corner - a cross with arrows will appear. Now, after pressing the left mouse button, you can drag the cell with all its contents to the desired location. By the way, in this way you can transfer pre-selected ranges of cells from one place to another.

End of introductory fragment.

Management accounting is intended to represent the actual state of affairs at the enterprise and, accordingly, make management decisions based on these data. This is a system of tables and reports with convenient daily analytics on cash flow, profits and losses, settlements with suppliers and customers, product costs, etc.

Each company chooses its own method of maintaining management accounting and the data needed for analytics. Most often, tables are compiled in Excel.

Examples of management accounting in Excel

The main financial documents of the enterprise are the cash flow statement and balance sheet. The first shows the level of sales, costs of production and sale of goods over a certain period of time. The second is the assets and liabilities of the company, equity capital. By comparing these reports, the manager notices positive and negative trends and makes management decisions.

Directories

Let us describe the accounting of work in a cafe. The company sells its own products and purchased goods. There are non-operating income and expenses.

An Excel management accounting spreadsheet is used to automate data entry. It is also recommended to compile reference books and journals with initial values.

If an economist (accountant, analyst) plans to list income by item, then the same directory can be created for them.

Convenient and understandable reports

There is no need to include all the figures for the cafe’s work in one report. Let these be separate tables. And each one takes up one page. It is recommended to widely use tools such as “Drop-down lists” and “Grouping”. Let's look at an example of management accounting tables for a restaurant-cafe in Excel.

Income accounting

Let's take a closer look. The resulting indicators were found using formulas (usual mathematical operators were used). Filling out the table is automated using drop-down lists.

When creating a list (Data – Data Verification), we refer to the Directory created for income.

Expense accounting

The same techniques were used to fill out the report.

Gains and losses report

Most often, for management accounting purposes, the income statement is used rather than separate income and expense statements. This provision is not standardized. Therefore, each enterprise chooses independently.

The created report uses formulas, auto-completion of articles using drop-down lists (links to Directories) and data grouping to calculate results.

Analysis of the cafe property structure

The source of information for analysis is the Balance Sheet asset (sections 1 and 2).

To better perceive the information, let's make a diagram:

As the table and figure show, the main share in the property structure of the analyzed cafe is occupied by non-current assets.

The Balance sheet liability is analyzed using the same principle. These are the sources of resources through which the cafe operates.

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However, when filling out receipt or expense documents, you will still have to enter some values ​​by hand.

These include:

• document date;
• quantity of goods;
• Document Number;
• other frequently changing parameters.

Using the tools built into Excel, you can achieve automatic completion of several columns based on directory data. However, it is unlikely that you will be able to configure this functionality yourself without in-depth knowledge of the program.

You can add basic formulas yourself, for example, indicate a column with the total cost of the product, multiplying the quantity by the price.

In the above manner, the “Incoming” and “Expense” sheets are also generated. Maintaining them separately is convenient for subsequent quick search of the required document.

Formation of the turnover sheet

You can make a turnover sheet yourself, but you will have to understand some of the functions of the table editor. No programming skills are required here.

On a separate sheet, you can display information about inventory balances in order to understand the need to purchase a particular item in the assortment.

Critical balance tracking

Keeping records of goods in a store in Excel can be configured in such a way that the sheet with product balances displays information about the need to purchase a particular assortment item. Next, we will consider a simple example of how to arrange this in a table editor.

In the proposed example, there are three storage locations for goods, indicating the balances in each of them. Using the IF(OR...) function, you can set up an automatic check of compliance with stock standards for each warehouse. The final formula will look like this:

IF(OR(C3<3;D3<3;E3<3);«Необходимо пополнение склада»;«Товара достаточно»).

Thus, if the balance in any storage location falls below three units, the user will see a message about the need to purchase or internally move goods. In the same way, you can monitor the reverse process - packaging of a certain item. The formula used is very simple and can always be added to a ready-made table.

This method of monitoring values ​​is applicable not only to warehouse balances. The following indicators can be analyzed similarly:

• volumes of work performed or sales by employee;
• increase in gross turnover or profit;
• identifying declines in trade for certain groups of goods and other indicators.

Excel can provide entrepreneurs with a variety of analytical tools when accounting for retail sales. One of its difficulties lies in the small amount of professional training material and the need to independently compose all the formulas.

Advantages of accounting for goods in a store in Excel

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