BAS Accounting. Basic

 BAS Accounting (BAS Бухгалтерія) — is a comprehensive software solution created for the automation of accounting and tax records in enterprises of any type of commercial activity: from wholesale, retail, and commission trade to production and service provision.

The program guarantees that your accounting will always comply with the current legislation of Ukraine, ensuring the reliable preparation of all mandatory (regulated) reporting.

 

Key Features of "BAS Accounting. Basic"

1.  Data Entry Flexibility (Document-Based Accounting);

    

2.  Accounting for a Group of Companies: Single Database, Shared Resources;

    

3.  Accounting for Inventory and Methods for Writing-Off Valuation;

    

4.  Warehouse Accounting and Inventory Management;

    

5.  Automation of Trade Operations;

    

6.  Comprehensive Accounting for Commission Operations;

    

7.  Automation of Returnable Packaging Accounting;

    

8.  Accounting for Financial Transactions (Bank and Cashier);

    

9.  Currency and Detailed Accounts Payable/Receivable Accounting;

    

10.  Accounting for Fixed Assets (FA), Intangible Assets (IA), and Low-Value Assets (LVA);

     

11.  Automation of Production Accounting and Costing;

     

12.  HR Records and Payroll Calculation;

     

13.  Universal Support for All Taxation Schemes and Flawless VAT;

     

14.  Automation of Accounting Period Finalization;

     

15.  Set of Standard Accounting Reports;

     

16.  Data Correctness Control (Express Check);

     

17.  Generation and Submission of Regulated Reporting;

     

18.  Service Capabilities and Administration.

     

 

 
 Data Entry Flexibility (Document-Based Accounting)

"BAS Accounting" offers two main ways to reflect business transactions:

1. Document Base: Most transactions are reflected by creating electronic analogues of primary accounting documents, which ensures the automatic generation of entries.

    

2. Typical and Manual Transactions: For non-standard or group operations, the user can independently set up Typical Transactions or enter individual accounting entries manually.

    

 

Accounting for a Group of Companies: Single Database, Shared Resources

"BAS Accounting" is designed for flexible accounting of multiple legal entities and individual entrepreneurs (FOP). You can maintain accounting:

1.  Separately: Each organization has its own information database.

    

2.  Centrally (in one database): This is ideal for a group of closely related companies. Your advantage: Use common reference books (counterparties, goods, employees, warehouses), which significantly saves time, while mandatory reporting is generated for each company separately.

    

 

Convenience of Work: By default, the program simplifies the interface, hiding the "Organization" field. As soon as you add a second company to the directory, this field automatically appears in all working documents, ensuring the accuracy of transaction distribution.

 

 

Accounting for Inventory and Methods for Writing-Off Valuation

Accounting for inventory (TMC) is implemented in accordance with the requirements of P(S)BO 9 "Inventories."

The program supports the following methods for valuing inventory upon their disposal:

•  By average cost.

   

•  FIFO (by the cost of the earliest purchased inventories).

   

•  By selling price (for retail trade).

   

 

For methods requiring full identification (including FIFO), batch accounting is provided. Valuation methods are configured individually for each organization.

 

Warehouse Accounting and Inventory Management

The system supports warehouse accounting in two modes: quantitative or quantitative-sum-based. In quantitative accounting, the value assessment of inventories does not depend on the warehouse of their receipt/disposal. If necessary, warehouse accounting can be completely disabled.

 

Inventory Control:

1. Registration of inventory results with automatic data reconciliation, identification of surpluses, and write-off of shortages.

    

2. Ability to assign one materially responsible person (MRP) for each warehouse.

    

3. Storage of the history of MRP appointments.

    

4. Conducting inventory both by warehouse and by the assigned MRP.

    

 

 

Automation of Trade Operations

The program automates the accounting of goods and services receipt and realization.

•  Document Management: Generation of a complete package of documents upon sale, including invoices, waybills, and tax invoices.

   

•  Wholesale Accounting: Keeping all transactions in the context of signed contracts with buyers and suppliers.

   

•  Retail Accounting: Support for operational reflection and inventory-based accounting; accounting for goods at purchase or retail prices; automatic accrual of excise tax.

   

•  Pricing: Support for multi-type pricing (wholesale, retail, purchase, etc.) to simplify accounting.

   

•  Returns: Automated reflection of goods return operations.

   

 

 

Comprehensive Accounting for Commission Operations

The program automates the accounting of commission trade, covering operations as both the Consignor (transfer of goods) and the Consignee (receipt of goods).

Reflection of sub-commission operations is supported.

The functionality allows automatic calculation and reflection of commission fee retention when registering the corresponding reports.

 
 

 

 

Automation of Returnable Packaging Accounting

The program implements automated accounting of transactions with returnable multi-use packaging. The functionality takes into account the specifics of its taxation and the correct reflection of settlements with buyers and suppliers.

 

Accounting for Financial Transactions (Bank and Cashier)

Comprehensive accounting of the movement of all types of funds is implemented: cash, non-cash, as well as currency operations.

 Document Management: Input and printing of primary documents are supported (payment orders, incoming/outgoing cash orders). The Cash Book is formed based on cash documents.

 Calculation Automation: The program automates:

 

• Settlements with suppliers, buyers, and accountable persons.

   

• Cash operations (depositing to an account, receiving by check).

   

• Purchase and sale of foreign currency.

   

• Reflection of salary payments and corresponding taxes/contributions.

   

 Key Function: Automatic splitting of payment amounts into advance and payment when reflecting transactions.

 

 

Currency and Detailed Accounts Payable/Receivable Accounting

Accounting for settlements with suppliers and buyers is supported both in the national and in foreign currency.

 

Main Functions:

•  Automatic calculation of exchange rate differences for all currency transactions.

   

• Flexible selection of settlement details: by contract as a whole or by specific settlement documents.

   

• The method of conducting settlements is determined individually for each contract.

   

 

 

Accounting for FA, IA, and LVA

Accounting for Fixed Assets (FA), Intangible Assets (IA), and Low-Value Assets (LVA) is maintained in accordance with the requirements of P(S)BO 7, 8, and 9.

Automation of FA and IA: Automatic reflection of the full cycle of operations is implemented: receipt, commissioning, depreciation accrual, modernization, transfer, write-off, and inventory (including revaluation for FA).

 

Features:

• Distribution of depreciation accruals among several accounts is supported.

   

• For seasonal FA, the use of depreciation schedules is available.

   

 LVA Accounting: Operations of transfer and write-off from operation are automated.

 

 

 

Automation of Production Accounting and Costing

The program automates the calculation of the cost of goods and services (main and auxiliary production).

 

Cost Calculation:

• Accounting during the month is carried out at planned cost.

   

• At the end of the month, the automatic calculation of actual cost is performed.

   

 

Production Features:

• Accounting for the processing of customer-supplied raw materials.

   

• Support for warehouse and cost accounting of semi-finished products for complex technological processes.

   

 

Accounting and Distribution of Indirect Costs:

• Distribution of general production costs is implemented in accordance with P(S)BO 16 (normal capacity).

   

• For the write-off of indirect costs, the application of various distribution bases by nomenclature groups is supported, including: volume of output, planned cost, labor payment, material, and direct costs.

   

 

 

HR Records and Payroll Calculation

"BAS Accounting" ensures the maintenance of personnel movement records, including part-time work, and the generation of necessary standard forms.

 

Payroll Automation Functionality:

• Accruals (salaries, accruals, deductions) with flexible setup of reflection in accounting.

   

• Calculation and generation of reporting on Personal Income Tax (PIT) and Unified Social Contribution (USC).

   

• Maintaining mutual settlements (cash, bank, depositing) and accounting within the framework of payroll projects.

   

• Detailing of settlement accounting (acc. 66) — consolidated or individual.

   

• Accounting for calculation specifics for pensioners and people with disabilities.

   

 

 Simplified Mode: For small enterprises, an option for simplified HR records and accruals is provided (without change history and transitional accruals), with the possibility of quickly switching to the full mode.

 Extended functionality is available in the "BAS Accounting KORP" solution.

 

 

 

Universal Support for All Taxation Schemes and Flawless VAT

 

"BAS Accounting" — is the single solution that supports all key taxation schemes in Ukraine:

• General System (Profit Tax, including without VAT).

   

• Simplified System (Single Tax + VAT, Single Tax without VAT).

   

• Simplified System for Individual Entrepreneurs (FOP).

   

 

Value Added Tax (VAT):

• Automated generation and registration of tax invoices.

   

• Support for both "first event" methodologies (operational calculation or deferred determination).

   

• Maintaining inventory records in the context of tax purposes for correct control of tax credit.

   

 

Profit Tax (General System):

• Accounting is maintained in accordance with Section 3 of the Tax Code of Ukraine (TCU).

   

• Automated accounting of tax differences, including parallel accounting of FA and IA for the purposes of P(S)BO and the Tax Code (Art. 138 of the TCU).

   

• Automatic generation of the Profit Tax Declaration.

   

 

Single Tax:

• Support for accounting for income and expenses (if necessary) for legal entities and FOP.

   

• Automatic generation of the Book of Income Records (and Expenses) and all necessary Declarations of Single Taxpayers.

   

 

 

Automation of Accounting Period Finalization

The program automates all regulated operations, necessary for the correct closing of the period, including:

• Currency revaluation.

   

• Write-off of deferred expenses.

   

• Determination of financial results.

   

 

To ensure transparency of calculations, the system provides a set of reference-calculations, detailing the results of regulated procedures, such as "Distribution of indirect costs" and "Revaluation of currency funds."

 

 

Set of Standard Accounting Reports

"BAS Accounting" includes a full range of standard reports necessary for analyzing accounting data (balances, account turnovers, and entries).

 

Available Reports:

• Trial Balance (general and by account);

   

• General Ledger;

   

• Chess Register (Shaсhova Vidomist);

   

• Account Card and Account Turns;

   

• Account Analysis, Subconto Analysis, Turns Between Subcontos;

   

• Consolidated Entries.

   

 

Data Correctness Control (Express Check)

"BAS Accounting" includes the Express Check tool, which provides the user with operational information about the correctness of accounting records.

 

Checks are grouped by main sections:

• Accounting Policy;

   

• Accounting;

   

• Cash Transactions;

   

• VAT Accounting;

   

• Production;

   

• Financial Results.

   

 

Report Detailing: The results report includes: subject of control, result, possible causes of detected errors, and specific recommendations for their correction.

 

Generation and Submission of Regulated Reporting

The program includes a full set of mandatory regulated reports (accounting, tax, statistical, reporting for funds).

 

Report Submission is Implemented in Two Ways:

1.  Export to XML: Automatic export of reports for tax authorities in the approved format (update of *.xsd schemes is supplied along with program updates).

    

2.  Integration with "FREDO Zvit": Close integration allows for the execution of the full cycle of work with electronic reporting directly from the program, namely:

    

 

• Generation and verification of reports.

   

• Signing with Digital Signature (ECP) and sending to regulatory authorities.

   

• Receiving receipts and decryption of indicators in the program.

   

 

The user can independently choose the desired method of using the reporting subsystem.

 

Service Capabilities and Administration

The software solution includes a range of service functions aimed at improving ease of use and data security:

 

Setup and Management:

•  Functional Options: Provide flexible interface setup (enabling/disabling currency accounting, commission, production, etc.) to improve ergonomics.

   

•  Access Restriction: The possibility of setting restrictions on viewing and modifying accounting data of individual organizations is implemented.

   

•  Work with DIB: A data exchange mechanism for working with Distributed Information Bases (DIB) is included.

   

 

Automation and Support:

•  Search: Fast full-text search of arbitrary text across all database objects.

   

•  Update: Automatic assistant for updating the program from the user support website.

   

•  Directories: Downloading currency exchange rates and classifiers from the Internet.

   

•  Technical Support: Ability to directly send inquiries to the technical support department from the program.