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Macaulay's inverse system [\\textit{F. S. Macaulay}, ``The algebraic theory of modular systems'' (Cambridge 1916; JFM 46.0167.01)] can be considered as an \\(R\\)-submodule \\(H\\) in \\(\\Hom_K(R,K)\\) such that \\(\\text{Ann} H=I\\). The author generalizes this notion for the case of an \\(A\\)-submodule of \\(A^{\\ell}\\), where \\(A\\) is an associative algebra over \\(K\\) with unit element. In the case \\(A=R\\), a finite system of generators for an inverse system is indicated with the help of the Janet theory [\\textit{M. Janet}, J. Math. Pure Appl. 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