AccountLogic 1.0

I want to share with a respected audience.

A year and a half ago, I spoke at Habré with proposals to create a new type of network accounting. It was not possible to find a person who embodied the idea in the program code (who would have doubted?), And after a while I got so desperate that I decided to write the program code myself.
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It is said - done: I studied the programming language, as far as it turned out in my weak accounting powers, and wrote.

The following is a synopsis of what resulted from this intellectual epic, in any case, how it was intended. I hope that experts in the field of accounting software will be able to evaluate the novelty of the methodology implemented in the program - although I understand that this is obviously more difficult than to bite over the efforts of the newcomer, the “programmer.”


“Account Logic” is a constructor for accounting for things (not only according to accounting rules, but according to natural ones borrowed from nature).

The interface is ordinary:

• either a standard table
• or more visual icons (with the display of the properties of the current icon in the inverted plate on the left).

Each item either enters or leaves (recorded according to arrival or consumption ).

This is a conceptual moment: any change in a thing is recorded as the expense of one thing and the arrival of another thing — at least from the point of view of the external observer, the thing only changed the properties from one to another.

The traffic light changed color - suppose, from yellow to red, - is it the same traffic light or two different traffic lights? A philosophical question: at what point does a thing change so much that it turns into another thing? It can be solved this way, or it can be differently: accordingly, transfer the selected method to the program code. “Account Logic” decides in such a way that for it the yellow traffic light is one object and the red traffic light is another: thus, when the other light bulb lights up at the traffic light of the other, there is a flow of the yellow traffic light with simultaneous arrival of the red traffic light. Consequently, one action (in this example, the lighting of another light bulb at a traffic light) is performed simultaneously with several things, and with some things for consumption, and with others for arrival.

The action is an analogue of what is called wiring in accounting: a separate label is provided to reflect it.



The list of actions performed in “Account Logic” does not coincide with that adopted in traditional accounting: not incomprehensible “debit” and “credit”, but meaningful operations with things of the surrounding reality:

add (that is, add to the accounting system, register in it),
connect (several things in one),
change (these or other properties of things),
transfer (to another person)
split (one thing into several),
delete (cross out the item from the accounting system).

Actions are performed from a typical dialog box. Income and expense are present in it, but they do not bulge, but there is “as far as”.



Registration of primary data is the first of the two mandatory aspects of the accounting program, but how in the “Account Logic” the second task was solved - the generation of reports? With the help of so-called report folders .

Each item and action has the properties set by the user in another dialog box.



The value here has not only the list of properties, but also their sequence, as well as the depth of the hierarchy, according to which the reporting folders are organized (which are generated automatically, based on the properties added by the user and the entered values).

In accordance with our settings, folders with names will be located on the top level.



Going inside any folder, at the second level of the hierarchy we will find folders with storage locations, etc.

At each of the levels there are reporting columns with the traditional accounting and turnover rates .
Although the tradition refers to past periods, but with future periods is more complicated. Future periods are intended to take into account obligations (there is no analogue to this methodological solution, I declare as the author of dozens of textbooks on this most difficult specialty in the world).

What is an obligation - I mean not the legal definition, but the essence of the matter? The same things surrounding us reality, which someone pledges in favor of another. These things do not exist in the present, in the future:

• accounting receivables are things that someone has committed to in our favor (thus, the thing must come to us);
• accounting lender - on the contrary, things that we have pledged in favor of the other (for which reason the thing has to leave us).

In other words, obligations are not a special object of accounting, as is mistakenly considered in traditional accounting, but things recorded by a future date: as they are taken into account in “Accounting Logic”.

Suppose the item is registered on November 25th with the date of commission November 27th.



What does this mean? Only that on November 27th it should arrive: an ordinary thing is no obligation.

Pay attention to the organization of accounting for time:

• We will see nothing in the reports for November 24 (and what can we see if the registration was made on November 25?),

• in the reports for November 25, we will see the future thing - the receivables. The indication for the probability action allows to reflect the object that has not yet taken place with a coefficient (the thing will come to us with a 90% probability)

• after the date of the commission, we will see the same thing as the cash actually received (and in this case there can be no probability coefficient: the thing either arrived, or did not arrive, there is no third).

With the onset of the date of the future operation, the corresponding object is considered to be in cash (that is, actually received), no special actions (which in the accounting department are called redemption of the obligation) are required. If, despite the expectations, the thing has not arrived, the user can postpone its expected receipt or completely remove the action as failed - thus, the time frame for making registered obligations should be monitored.

Of course, it is necessary to register not only the receivables, but also the accounts payable (from the point of view of account management, the future disposal of a thing), and then some unusual complexity to the counting worker is outlined. It is in accounting that you can register a credit card regardless of what you have at the moment, but not in “Account Logic”, which takes an example from reality. Is in real life a thing can drop out before it entered? It cannot, is unthinkable, so it is unthinkable in “AccounLogic”: to register the future disposal of a thing, you must first register its receipt, current or future (estimated).

With a very, well, a very big desire, you can specify the probability of 0% for the future income, and for the future consumption 100%, then the line will show the potential excess of consumption over the income (only until the arrival date, of course).



If desired, reporting folders are formed not only for things, but also for actions. Indicators in action folders are not turnovers and balances, as in the folders of things, but revenues with expenses.

What is the income and expenses in the accounting is not very clear - in fact, disgusting. But in “Accounting Logic” the definition is formal: incomes and expenses are numerical characteristics of the action.
Both representable computations are implemented.

Suppose there was a shrinkage, the weight of a thing decreased from 3 kg to 2 kg. According to the accounting approach, two objects are involved in the change operation:

• the first object weighing 3 kg (recorded by the flow),
• the second object weighing 2 kg (registered on arrival).

In accordance with the first method of calculating incomes-expenses, expenses are 3 kg, and incomes 2 kg. According to the second method, expenses are 1 kg (3 kg - 2 kg), and for obvious reasons, there are no incomes. Let no one be confused by the measurement of mass income and expenditure: when using another meter, income and expenses will be measured in another numerical characteristic (quantity, rubles, dollars, euros, tugriks, bitcoins) - in whatever you wish.

Within the framework of income-expenses, accounting can be organized in the context of ... say, counterparties: in this case, income is from the counterparty for the period, while expenses are transferred to the counterparty for the period. The same - in the context of contracts, costing items, etc.



Anticipating the accusations in the paucity of accounting “Logic” forms, I will explain. The program is not intended for the construction of reports: the report form is the only one, nevertheless allowing to receive turnover-balance and income-expenditures on any user data profile within the framework of the implemented methodology. Further processing of the report is made by exporting to Excel.

As a developer (who will not say a good word about himself?), The method seems to me:

• flexible (accounting constructor - that says it all);
• well thought out and formalized;
• progressive (the lack of what is called “closing of the reporting period” is enough. In “Account Logic”, balances are calculated on the basis of a simple sample, without sequential summation of operations);
• ensuring compatibility of users keeping independent accounting

The latter is the main quality of the program for which it was designed.

Alas, full compatibility is not implemented due to the need to exchange data through the site (like email), which I cannot manage today. Therefore, version 1.0 is desktop: the user can register under different names and transfer things to himself, while databases with different structures are consistent with each other. This communicative possibilities of the program are exhausted ... however, they can be expanded in future versions. No, well, imagine: a program that installs on a computer, you can get information on goods purchased at the store directly to your personal database! An additional type of service provided by outlets!

If someone has a desire to try out “Account Logic” live, you can download it from here .

System requirements: 32-bit Microsoft Office and 32-bit Windows. If you have 64-bit Windows, then you most likely have to install the Microsoft Access Database Engine 2010 (32-bit) utility. But in case of 64-bit Microsoft Office still does not work: the Microsoft.ACE.OLEDB.12.0 provider does not allow. If someone tells you whether it is possible to solve the problem without changing the provider, I will be grateful.

No, but what do you want from an accountant! I have never programmed before ... the training program (in all senses of the word), is raw and, by the way, quite voluminous (I was told that 30 thousand lines of code is a lot) ... Therefore, don’t blame it, “Accounting Logogics” is offered for familiarization with the original account methodology - in accordance with the principle of "as is" (which in translation into Russian means: the rich, and so happy).