of August 24, 2012 No. 272
About approval of Rules of automation of conducting financial accounting
According to the Law of the Republic of Kazakhstan of March 30, 1995 "About National Bank of the Republic of Kazakhstan", and also for the purpose of enhancement of automation of conducting the financial accounting Board of National Bank of the Republic of Kazakhstan DECIDES:
1. Approve the enclosed Rules of automation of conducting financial accounting.
2. Recognize invalid resolutions of Board of National Bank of the Republic of Kazakhstan according to appendix to this resolution.
Chairman of National Bank
Approved by the Resolution of Board of National Bank of the Republic of Kazakhstan of August 24, 2012 No. 272
1. These rules of automation of conducting financial accounting (further - Rules) are developed according to the Law of the Republic of Kazakhstan of March 30, 1995 "About National Bank of the Republic of Kazakhstan" and determine procedure for automation of conducting financial accounting by the financial organizations, special finance companies, Islamic special finance companies, joint-stock company "Development bank of Kazakhstan and the microfinancial organizations (further - the organization).
2. Main objective of automation of conducting financial accounting is automation of system of collection, registration and generalization of information on the transactions and events made by the organizations and providing interested persons with complete and reliable information about financial position, results of activities and changes in financial position of the organization by application of the information systems providing conducting financial accounting (further - information system).
To the organizations performing creation of the financial reporting according to national accounting standards conducting financial accounting with use of appendices of office packets with observance of the regulations provided in this Chapter is allowed.
3. In Rules the following concepts are used:
1) the automated workplace - the set of technical, information and program resources providing participation of the professional employee of the organization in realization of the automated business processes;
2) auditor trace - process of tracking and fixation of actions of the user in case of transactions (transactions) or system functions;
3) the database - data set, organized according to the conceptual structure describing characteristics of these data, and also interrelations between their objects;
4) centralized access - access for users of the remote automated workplaces on communication channels to the single database of information system in real time;
5) the decentralized access - access for users of the remote automated workplaces on communication channels to the single database of information system by synchronization of local base by means of the regulated data transmission.
4. Conducting financial accounting using information systems is performed with observance of requirements of the legislation of the Republic of Kazakhstan on financial accounting and the financial reporting.
5. In information system identity shall be provided:
1) synthetic (final) accounting and analytical (detailed) accounting;
2) the printed-out and approved reports on papers and the electronic reports created from information system.
1) step-by-step procedures of recovery (safety) of information system for ensuring access to it in case of partial or its final fracture with indication of the list of possible emergencies, failures of technical means (loss of food, failure of components of system (modules, subsystems) and others);
2) the procedure (measure) of safety of information system, including information security from unauthorized access.
7. For the purpose of application of Rules of division of the organization are divided into front office and back office. If necessary the organization forms middle office.
8. Automation of conducting financial accounting of the organization is provided in the following sequence:
1) the disaggregated financial accounting of all transactions made by the organization is reflected only in the basis of source documents in analytical financial accounting of components of system (modules, subsystems);
2) information containing in source documents accumulates and systematized in bookkeeping registers;
3) data of analytics are grouped in accounts of synthetic accounting;
4) data of synthetic accounting are reflected in the ledger and (or) in the database;
5) based on information of the ledger and (or) the database the financial reporting is created.
9. For automation of conducting financial accounting using information system the organization provides development and approval by the head (or person, it replacing) to the organization or other governing body of the internal documents containing:
1) the description of information system including:
list of components of system (modules, subsystems);
description of purpose of each component of system (module, subsystem);
interrelation and (or) interaction between system components (modules, subsystems), including the description of automation of business processes;
methods and (or) methods of exchange and (or) information transfer between system components;
in the presence of interaction of components of system (modules, subsystems) with the external sources of information used for carrying out transaction (payments, revaluation, purchase (sale) of securities and other transactions) the description of automation of business processes;
2) the list of Articles (lines) of the balance sheet of the organization with indication of by each Article (line):
contents of the made transaction which result is included the amounts of this Article (line) of the balance sheet;
system components (modules, subsystems) used for implementation of accounting entries based on which this Article (line) of the balance sheet is created.
10. In case of automation of conducting financial accounting the following shall be provided:
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