Relatively recently, the term “computer technology” has come into use. This designation initially did not imply all those aspects that are included in it today. And, unfortunately, most people for some reason believe that computers and computer technology are synonymous words. This is clearly a fallacy.

Computer technology: the meaning of the word

The meaning of this term can be interpreted in completely different ways, especially since different dictionaries can interpret it in different interpretations.

However, if we approach the question with some kind of generalization, we can safely say that computer technology is technical devices with a set of certain mathematical tools, techniques and methods for automating (or even mechanizing) the processing of any information and computational processes or describing a particular phenomenon (physical, mechanical, etc.).

What is this in a broad sense?

Computer technology has been known to mankind for a long time. The most primitive devices that appeared hundreds of years BC can be called, for example, the same Chinese abacus or the Roman abacus. Already in the second half of the current millennium, devices such as the Knepper scale, Schickard arithmometer, calculator, etc. appeared. Judge for yourself, today’s analogues in the form of calculators can also safely be attributed to one of the varieties of computer technology.

Nevertheless, the interpretation of this term acquired a more expanded meaning with the advent of the first computers. This happened in 1946, when the first computer was created in the USA, denoted by the abbreviation ENIAC (in the USSR, such a device was created in 1950 and was called MESM).

Today, the interpretation has expanded even further. Thus, at the present stage of technology development, it can be defined that computer technology is:

• computer systems and network management tools;
• automated control and data (information) processing systems;
• automated design, modeling and forecasting tools;
• software development systems, etc.

Computing Tools

Now let's see what computer technology is. The basis of any process is information or, as they say now, data. But the concept of information is considered quite subjective, since for one person some process may carry a semantic load, but for another it does not. Thus, to unify data, it was developed that is perceived by any machine and is most widely used for data processing.

Among the tools themselves, one can distinguish technical devices (processors, memory, input/output devices) and software, without which all this “hardware” turns out to be completely useless. It is worth noting here that a computing system has a number of characteristic features, for example, integrity, organization, connectivity and interactivity. There are also so-called computing systems, which are classified as multiprocessor systems that provide reliability and an increased level of performance unavailable to conventional single-processor systems. And only in the overall combination of hardware and software can we say that they are the main means of computing. Naturally, we can add here methods that provide a mathematical description of a particular process, but this may take quite a long time.

The structure of modern computers

Based on all these definitions, we can describe the operation of modern computers. As mentioned above, they combine hardware and software, and one cannot function without the other.

Thus, modern computer(computer technology) is a set of technical devices that ensure the functioning of software environment for execution certain tasks, and vice versa (a set of programs for the operation of hardware). The first statement is the most correct, not the second, because ultimately this set is needed specifically for processing incoming information and outputting the result.

(computer technology) includes several basic components without which no system can do. This may include motherboards, processors, hard disks, RAM, monitors, keyboards, mice, peripherals (printers, scanners, etc.), disk drives, etc. In terms of software, operating systems and drivers occupy the first place. IN operating systems application programs work, and drivers ensure the correct functioning of all hardware devices.

A few words about classification

Modern computing systems can be classified according to several criteria:

• principle of operation (digital, analog, hybrid);
• generations (stages of creation);
• purpose (problem-oriented, basic, household, dedicated, specialized, universal);
• capabilities and sizes (super-large, super-small, single- or multi-user);
• conditions of use (home, office, industrial);
• other characteristics (number of processors, architecture, performance, consumer properties).

As is already clear, it is impossible to draw clear boundaries in defining classes. In principle, any division modern systems into groups still looks purely conventional.

Nowadays, few people imagine their life without office equipment. At the same time, the concept of this device is not always identical to the special classifier approved by law. The accountant must correctly set the asset code and reflect it in a special account. Therefore, when reflecting office equipment, he relies precisely on this regulatory document.

What does the list of office equipment include?

Often, office equipment refers to technical devices that are used in office work to create, reproduce, process, store and transport documents.

In life, the following equipment is usually classified as office equipment:

	Office equipment: what applies to it
Devices for operational data processing.	computers; laptops; tablets; calculators; electronic notebooks.
Equipment for compiling, duplicating and copying documents.	typewriters; printers; scanners; copiers.
Design and drawing equipment.	graphic displays; stencils; drawing instruments; hatching equipment.
Devices for recording and processing data.	reading machines; barcode readers; equipment for document destruction; numberers.
Dispatch communication tool.	Telephone; Intercom; Search and explosion alarm devices, etc.

The concept of “office equipment” is a derivative word from organizational equipment. In other words, it is an integral part of the technical process of any office.

What applies to office equipment in accounting?

The accounting department of any modern organization must keep accurate records of office equipment and consumables. But when reflecting office equipment in accounting, an accountant cannot rely on personal considerations. He does this on the basis of regulatory documentation. According to the OK 013-2014 classifier, it will include the following as office equipment:

• Duplicating equipment, if it is not connected to a computer.
• Copiers.
• Telephone exchanges for company work.
• Typewriters.
• Landline phones and cell phones.
• Devices for holding general meetings. For example, a microphone or a projector.
• Document shredder.
• Bill counter.

The following equipment cannot be reflected in accounting as office equipment:

• Printer and multifunction device connected to the computer.
• Tablet.
• Smartphone.
• Communicator.

Having carefully studied the classifier “OKOF OK 013-2014”, which has been in effect since this year, you can find that the term “office equipment” is not in it at all. Computers and peripherals allocated to an individual department. However, what previously belonged to office equipment is highlighted in a separate list. It is edited and included in the group “Other machinery and equipment, including household equipment” with code 330. 28. 23. Therefore, the list of office equipment is determined by a special classifier marked under this code.

What about office equipment? The list depends on what it is needed for. In life, people classify many things as office equipment. However, if you review the financial statements, you may find discrepancies.

Today any company doesn't represent their work activities without the use of office equipment.

What is hidden under this terminology? What is included in office equipment? How is it accounted for in the company? Is it possible to keep records for free using software?

Definition

The definition of "office equipment" means totality without exception, all electronic devices that are used in the daily work of every company or office.

This set must necessarily include devices such as a fax machine, a printer, and so on. In fact, they are essential appliances, without which it is impossible to imagine working.

List for 2018

Office equipment is divided depending on what area is used.

Communication

These include email, mobile and telephone communication, including fax.

It is worth noting that fax communication allows you to transmit various images using a telephone channel.

Electronic

This category includes the following: devices: Personal Computer, laptop and so on. Speaking in simple words, with their help, the work of various other types of office equipment is coordinated.

Printing

Today, typewriters are used only by hobbyists, since they have been replaced by printers and PCs.

For this reason, this category includes t What types of printers, How:

• jet;
• matrix;
• laser

Based on this, we can say that this category includes 3 classes of printing office equipment.

Multiplying

As for the risograph, it is used to create various brochures, booklets, and so on, the reproduction of which in any other way is very difficult and is economically unprofitable for professional printing houses.

Multifunctional

Multifunctional office equipment includes all-in-one devices, which fully allow you to significantly save office space, since such a device simultaneously includes a telephone fax or a fax-copier-scanner. In fact, the combination can be anything.

Presentation

One of the key conditions for successful work of the company is Advertising activity.

Some companies promote their brand via the Internet, others through print or television media.

Presentation office equipment includes technical means, including a multimedia projector and projection apparatus, without the existence of which it is very difficult to present any report or advertising presentation.

In the process of registering computer and similar office equipment, it is necessary to take into account method of displaying them in the delivery note.

In the event that in the invoice, for example, PC parts are displayed in different positions or they have different periods of operation, then they must be assigned unique numbers (for each object) that are accepted for registration.

It is worth noting that accounting for computer equipment has its own characteristics.

It is imperative to take into account the price parameter for classifying office equipment as OS (over 40,000 rubles).

As a single entity

Let's consider a specific example of how the purchase of a computer by PJSC Proletary is reflected in the accounting records.

Its configuration and cost are shown in Table 1.

Name of PC components	Cost excluding VAT, rub.	VAT, rub.	Price including VAT, rub.
Total size	61100	10840	71940
Main system unit	45000	8000	53000
Monitor	13000	2500	15500
Keyboard	1500	240	1740
Mouse	600	100	700

Based on the generated order, the management of Proletary PJSC adopted the period of useful use of this PC, which is equal to 3 calendar years.

In the process of registering the object in question, the commission forms, signs and submits to the accounting department the corresponding act regarding the acceptance and transfer of fixed assets (formed according to the OS-1 form).

The receipt of OS objects is displayed exclusively by account 08 “Investment in non-current assets”, to which you should additionally open a specific sub-account by variety.

For example, to display the fact that you have received an OS, you must open subaccount 1 “Receipt of OS”. In this company, in relation to OS objects, .

Actual depreciation has been calculated since March 2016. The linear method implies an amount equal to a monthly or annual amount.

Due to the fact that the useful life period for obtaining a computer is set at 3 years, then, accordingly annual depreciation rate is defined this way:

100% / useful_life = 100% / 3 years (36 months) = 33.33%

The annual depreciation rate is determined directly as the product of the original cost of the object and the annual depreciation rate. Based on this, in a specific situation:

61100 * 33.33% = 20364 rubles

The monthly depreciation rate is determined as the quotient of the annual depreciation rate divided by the total number of calendar months:

20364 / 12 = 1697 rubles

The accounting department of PJSC Proletary carried out following necessary postings in relation to the receipt of the computer and accrued depreciation.

Debit	Credit	Type of operation	Size Money, rub.
08.1	60	Based on the size of the computer received, excluding VAT	61100
19.1	60	For the size indicated directly in the invoice regarding VAT	10840
01	08.1	In the process of commissioning the OS object in question	61100
26	02	Confirmation of the fact of depreciation accrual	1697

Computer accounting exclusively for individual parts

In accounting possibility is provided display computers and other office equipment directly by individual parts and components.

As individual objects, it is possible to display the components of a PC in such situations, How:

1. The company plans to use components not only of PCs, but also of other office equipment directly for connecting/attaching to a variety of equipment. This may mean the use of a printer by several PCs.
2. The company plans to use the printer in the form of a fax or copier, and for this reason, the period of use of the components of office equipment will differ from each other. In these situations, computer technology will be taken into account not as a whole, but exclusively in parts.

For example, PJSC Proletary purchased a computer, the equipment of which is listed in table No. 3.

Equipment name	Cost excluding VAT, rub.	VAT, rub.	Cost including VAT, rub.
Total	36500	6300	38800
System unit	25000	4000	29000
Monitor	10000	2100	12100
Keyboard	1000	150	1150
Mouse	500	50	550

The company plans to use the monitor in combination with various system units, so a decision was made regarding separate accounting of all computer components.

For this reason, the following were determined useful periods, which are displayed in table No. 4.

Due to the fact that the period of useful use for a computer component has been determined, it must be taken into account in the list of inventories, since the estimated parameter for classifying objects as OS is about 40 thousand rubles.

In such a situation, the commission, in the process of receiving computer equipment, generates a receipt order according to , and a demand invoice according to .

In such a situation, depreciation is not subject to accrual, since the configuration of the PC is taken into account in the list of materials.

In the accounting department of PJSC Proletary, all necessary postings to display the receipt of PC components:

Free maintenance

Today, various specialists have developed a considerable number of programs that are used to carry out accounting of office equipment (the software is suitable for any commercial and material assets) both in one and in several companies.

For example, in the software “Accounting for office equipment in a company” version 2.0, accounting is carried out in the context of financial responsibility and in parallel with the assignment of workers to premises.

Based on this, any employee of the company can find out at any time:

• the number and list of inventory items that are on its balance sheet;
• image;
• details regarding repair work Inventory

In addition, the above software is convenient to use for inventory purposes. The key advantage is still considered to be the ability to keep records from the browser, which means that the responsible worker does not have to be in his place.

Accounting for inventory and office equipment at an enterprise is presented in this manual.

The time has come when phones, communicators, satellite receivers, coffee makers, refrigerators, and basically anything. However, it is still necessary to distinguish real computers from partial ones. Therefore, we will attempt to classify devices with electronic filling. Let's also try to define the terms. We will talk, first of all, about the concept of “computer technology”.

The essence in brief

Let's say right away that computer technology, in our humble opinion, is divided into the following categories:

1. computers in all their diversity, as well as components;
2. auxiliary equipment - periphery;
3. network hardware;
4. advanced household, medical and industrial equipment.

Essence in detail

Computers include, in order of increasing size: PDAs (those that fit in the palm of your hand), netbooks (the size of a book and a little larger), tablets (yes, they already claim the proud title of “computer”), laptops, desktop PCs (boxes) , to which a monitor, keyboard, mouse and something else is connected), servers (larger boxes, the size of a bedside table to a cabinet), supercomputers (few people have seen them, but one can assume that they really exist).

Peripherals are printers, scanners, units uninterruptible power supply, wireless adapters, and basically anything. There are quite a lot of devices that connect to a USB port, and listing them would only make you bored.

Ancillary equipment, peripherals, are not computers. Although, for example, multifunctional devices (MFPs) with a printer, scanner and copier in one housing are capable of operating autonomously. There is a display and buttons, you can print something and make photocopies without connecting to a computer. However, they can't do anything else. Functionality is exactly what is needed to perform immediate tasks.

Network equipment - routers (routers), communicators (not those that make calls, but those that ensure the network operates), hubs (also network), smart modems - not full-fledged computers. Just a bit.

You say the router has Linux? There is, but it is greatly reduced and can only ensure the operation of the network. You never know where there is Linux these days. For example, on televisions.

And not only in TVs, but also in satellite receivers. The latter got close to the computers. You can reinstall the operating system on them; keyboards, displays, and flash drives are connected to them. However, they still lack the most important thing - universality.

We are trying to clarify the terms

Coffee maker with Wi-Fi control, refrigerator with Linux, washing machine with program controlled, miniature mp3 players - perhaps this is not a computer technology, but a digital one. It is not burdened with complex calculations, programs are not added to it.

TO computer technology we can conditionally include narrow-profile computing devices, such as satellite receivers, medical equipment (a keyboard and display are connected to the encephalograph), navigators, communicators (that make calls), e-books, navigators - everything where you can add programs.

Why conditionally, if such devices can do so much? Because a real computer is universal. It can be taught to do everything that different digital devices do separately. There would be corresponding programs.

That is, without any conditions and assumptions, computer technology includes:

1. the computers themselves;
2. what works within them and around them;
3. something that complements their capabilities.

Even simpler: computer equipment is what you deal with when working with a computer, and not with a coffee maker, refrigerator, TV, etc. You are not connecting the printer to washing machine, Truth?

Erase edges

A plasma or LCD TV, such a wide panel on the wall, can do a lot. But does it apply to computer technology? Paradoxically, the answer will be twofold: yes and no.

No, if it works on its own, shows TV shows or movies from Blue-ray discs. Even if there is an operating system inside, even if Skype is installed, it is still not a full-fledged electronic computer.

Yes, if it serves as a monitor connected to a laptop or system unit desktop PC. And in this capacity he serves easily and joyfully. Moreover, even simultaneously with regular monitor. That is, it becomes a peripheral device.

Here is an example of blurring the lines between purely computer hardware and equipment with limited functionality. Hence the convention.

Let's summarize

The above is not a claim to truth. This is just an attempt to understand the great variety of different electronic devices. The lines are blurring, devices are getting smarter, and every year it’s getting easier to get confused in the classification of different things with displays and buttons. Therefore, you will not make a grave mistake if you call computer equipment something specialized, with limited functionality, but stuffed with chips and programs.

Well, if you have doubts and are afraid of getting into trouble, then you can safely use the term “digital technology”, then you certainly won’t be mistaken.

Previous publications:

Last edit: 2012-06-30 11:36:19

Material tags: ,

Quite often among users the question arises about what is office equipment. It should be noted that the concept of office equipment for the office means organizational equipment, i.e. equipment whose function is to automate the so-called. managerial work. Nowadays, computers and office equipment, for example, a printer and a copy machine, have become not just an integral, but a mandatory component of the equipment of any modern office, both small and large.

Poor implementation of devices related to organizational technology can lead to the fact that the efficiency of employees and their work productivity may decline sharply. Without devices such as a copying machine, a laser/inkjet/matrix printer, an MFP, a scanner, etc. it is impossible to simplify and speed up paperwork. Thus, peripherals and office equipment are designed to increase and speed up labor productivity. You can find out more about what relates to office equipment below.

Varieties

The first group of tools includes devices whose purpose is to copy and quickly reproduce documents. In more detail, it includes all those devices that use technologies of this type, such as thermography, xerography, photographic copying, etc. In addition, this also includes means of operational printing that use offset printing, screen printing, etc. . Thus, office equipment and consumables in this group include a copy machine, which is otherwise called simply a copier or copier, a printer, and an MFP, which consists of several devices at once. .

TO next group includes office equipment, the function of which is to compile and produce text-type documents. This usually includes personal computers, typewriters and even voice recording equipment.

Office equipment and consumables of the third group consist of organizational equipment intended for document processing:

• Numerators or stamping machines - designed for printing digital messages consisting of a small number of characters, for example, dates, indexes, etc.
• Addressing devices are machines that are used to type local text fragments, such as invoice headings, into documents.
• Booklet making technology is a device whose function is to automatically fold brochures and then fasten them using paper clips.
• Laminators are machines used to apply a protective layer to the surface of documents in order to protect them from oil, dust, moisture and careless storage.
• In addition, office equipment and consumables in this group consist of folding, sheet-laying, marking machines, staplers, devices used for eliminating unnecessary documents and some others.

The group of organizational equipment, the function of which is to search for documents, as well as their storage and transportation, includes all kinds of file cabinets, conveyors and other similar products and devices.

There is also the so-called administrative and management communications group. Office equipment and related consumables are presented office PBX, cellular systems communications, devices for organizing access to the Internet, video conferencing using a telephone, etc. It is certainly impossible to do without this group of office equipment these days, especially when it comes to connecting to the Internet.

In addition, there are also office equipment and consumables for the group, which includes various presentation tools. For example, this is a projection device that can be portable or stationary. With its help, you can project an image from a special LCD panel or transparent film onto the screen. Multi-projectors, which are essentially large-sized PC monitors with quite a lot of functionality, have also become quite widespread.

Requirements that must be observed when working with organizational equipment

• It should be noted that working with office equipment, be it a copy machine or even a regular stapler, must be extremely careful. Organizational equipment must be handled with care, while observing the rules of personal hygiene and remembering to keep the area in which you are working completely clean.
• It is also strictly necessary to monitor the cleanliness of all components of the personal computer, its mouse and keyboard, copier, printer and other organizational equipment. Particular attention should be paid to the monitor screen to prevent visual impairment - it should be wiped with a dry cloth or a napkin specially designed for this purpose.
• Equal importance should be given to the use of consumable office equipment, for example, ink for a printer. The fact is that the toner of a device using laser printing technology is very harmful not only to the environment, but also to human health. Therefore, when refilling your office equipment with such consumables, be sure to take care of personal protective equipment: gloves, masks and gowns.
• In addition, never touch the connectors associated with the connecting cables with your hands and do not touch the power wires. You should not reconnect external devices if they are in a faulty state from one PC to another.
• Also refrain from consuming food or drinks while at your work station. Do not operate printers or similar electronic devices with wet hands or wet clothing.

If a malfunction occurs in the operation of office equipment, be sure to turn it off and disconnect it from the power supply. After this, call a technician who will help you fix the problem.

Thus, these days, types of office equipment are represented by a fairly wide range of all kinds of devices, the role of some of which in the work of modern offices is increasing every year. Especially such as printer, personal computer, copier and multifunction device. The latest equipment is becoming especially popular, which benefits not only in cost, but also in compactness, because with its help you can replace 3-4 other devices at the same time.