Computerized Accounting Accounting Accounting Analysis of the form

        Paper Keywords: Computerization; Accounting Forms
        Paper Abstract: The rapid development of Computer technology, the impact of the various fields. In the accounting area, the Computer technology in accounting, the international community began 50 years of this century, today many Western countries, the Computer applied to accounting data processing, accounting management, financial management and forecasting and accounting decision-making, has made significant economic. Computerized Accounting into China in the mid 70s, in recent years throughout the country, especially in large and medium cities, into the steady period of development. Computerized Accounting in accounting history of the development of a revolution, and its accounting theory and practice will produce a significant impact. So, in comparison with manual accounting, computerized accounting in the form of accounting of what happened then? In the computerized accounting, the types of books, the format, as well as the relationship between books, billing procedures, accounting method change? This is a serious problem, but also the problem of this study.
          
            
        In the manual accounting, the certificate organization, book organization, accounting procedures and accounting methods complement each other the way up the accounting forms. This form of organic combination, it completed its first accounting recognition. Among them, the organization within the meaning of books and types of books, the format and the relationship between a variety of books; and accounting procedures and accounting methods refers to the certificate of consolidation, transfer, books, books for registration and the preparation of financial statements in accordance the procedures and methods. Original accounting books for storage of data and aggregated data derived from the middle of the carrier, the formal accounting statements also reveal information on data source, plays the role of a bridge linking the nexus; accounting procedures and accounting methods are a direct impact on accounting processes and data interfaces The design and implementation method, therefore, the adoption of appropriate accounting form, is to improve the accounting quality, improve enterprise efficiency and competitiveness of an important prerequisite.
            
        A computerized accounting system for small and medium database management accounting under the form of
            
        The current manual accounting commonly used form of five kinds, namely, the accounting voucher summary form, accounting for the form of journal vouchers, subject accounting matrix form, accounting forms accounting vouchers, diaries form of general ledger accounting. Whether it applies to business simple subjects very few small businesses use the diary form of general ledger accounts, or apply to small and medium enterprises and the accounting vouchers subjects accounting matrix form, and even only in the large-scale, economic business much smaller division of labor industrial enterprises to use journal vouchers and accounting vouchers accounting form, set the type of books are journals, subsidiary ledgers, general ledger, using a three-column-based format. Whether the accounting computerization is also necessary to completely copy the manual accounting under the accounting form? The answer is no. Because of accounting under the accounting manual is not the form required by the accounting data processing itself, but due to the limitations of manual processing. Compared with computer processing and manual processing, not only in dealing with geometric order of magnitude speed improvement, but also because of long working hours do not exist or fatigue caused by calculation errors and transcription errors. This can be achieved from the objective, design suitable for computer processing, more efficient, data processing and accounting processes of a more reasonable form. Through years of practice I believe that in a small database management system under the form of computerized accounting accounting should be adopted subject summary table and the schedule of two kinds of accounting forms.
        1.1 Subject summary table under the accounting form of Computerized Accounting courses Accounting form of summary table is based on manual accounting subjects summary form, combining the characteristics of computer data processing made. This accounting forms of treatment procedures are generally described as six steps: (1) According to the original certificate or the original documents summary preparation of accounting documents; (2) Based on income, proof of payment of cash and bank deposits in the registration journal; (3) According to the accounting and a breakdown of the registration certificate, while total generation schedule; (4) According to the account credentials on a regular basis subject summary table; (5) According to the subjects registered three-column matrix of the general ledger; (6) According to the schedule of the preparation of financial statements.
        Computerization of accounting from an accounting under the terms of data processing, and accounting procedures manual subjects compared with the matrix, an increase of schedule data directly from the accounting statements a breakdown of general ledger accounts with the three-column pages, and books of the there is no need to set strict classification.
        Schedule 1.2 of the program is based on accounting form to register a breakdown of general ledger, provide financial statements data. The specific processing steps are: (1), (2) step matrix with the subject; (3) According to a breakdown of registration accounting documents, while total generation schedule; (4) end of the period resulting from a breakdown of general ledger; (5) end of the period According to schedule of the preparation of financial statements. Schedule is a schedule of accounts in the way the core of the whole process, which contains the beginning of each subject, the current period, end of period, and the cumulative amount of the contents of the subjects took place for the enterprise accounting details of all subjects, its internal relations as follows: a subject an amount equal to the sum of the amounts under the two subjects, two subjects in the amount of the sum of the amounts under the three subjects, and so on. And a breakdown of treatment consists of two processes: the registration and a breakdown and cumulative schedule. Depending on the subjects of billing and a breakdown of the corresponding log (cash and bank deposits are no longer a breakdown of the registration, simply cumulative schedule), while the amount accumulated to a breakdown of the amount of the corresponding subjects in the occurrence and calculate out the pen business after the balance of the corresponding subjects. Schedules showing the derivation is based on the internal structure and relationship breakdown, respectively, the amount of accumulated out of place at all levels, directly modify the original schedule of the amount of the corresponding subjects. Generally start with a start, we should gradually accumulated until the last one. For example: A record kmbh = '1610101 ', which is a 3 subjects (assuming that subjects encoding rules 3222), in processing, first the amount of the accumulated amount to a subject in place, and then accumulated two subjects, and so on until the last one. As the accounting data of each must be based on a certain amount of accounts, the business can be on every sum of the data included in the schedule, the reports so the data can be directly derived from the schedules; from a breakdown in this category only role, but both accounts, or the table is only one of its data source, namely, accounting vouchers, a variety of accounts data in the table are recorded in the sub-account certificate on the basis of the library derived from the formation. Ordered the formation of such a breakdown by business; by business subjects together to form the summary table; by a subject together to form the general ledger. This general ledger and subsidiary ledgers, journal, subject and the subject has lost its cross-checking, and mutual checks and balances. Therefore, computerized conditions, may not take into account the work of reconciliation between the books, while the check constraint is primarily relying on the correct input vouchers and books of internal controls to achieve. Reposted elsewhere in the Research Papers Download http://www.hi138.com
        Adoption of schedules accounting forms, its advantages are:
        First, whether in cash or bank subjects subjects, general ledger subjects or details subjects, can be a breakdown of the schedule, or will be involved in all operations of the subject all the filters out, arranged by date, journal form, ie computing Delivery of all subjects have a journal, all subjects had a breakdown, all kinds of books, and no strict classification.
        Second, can form a dynamic general ledger data, companies can keep abreast of capital movement information. Schedules in accordance with one subject removed form the subject trial balance, end of the trial balance can be replaced by the general ledger.
        Third, you can set up schedules for each moment, each subject's capital movement information to enable enterprises to accounting by the post-ex ante or static accounts to achieve something in the dynamics of the accounting possible.
        Fourth, computerized accounting, the various units can use the same accounting forms, the only difference lies in the changes in subject content, which to achieve the computerization of accounting under the form of general-purpose accounting provides a premise.
            
        Computerized Accounting 2 medium to large database management systems under the form of accounting
            
        In theory, subject the form of summaries and schedules is a kind of computerized accounting valid under the accounting form, but due to small-scale database management systems, such as FoxBASE, VisualFoxPro and others are the database system on a PC, it guarantees the database consistency and security problems that still exist, therefore, a matter of fact, subject summaries and schedules two kinds of accounting forms, when you are basically in the realization of a centralized processing (batch) methods, namely, an input accounting vouchers , multiple calls, multiple billing, accounts get table data can only be relative dynamic data, and only in the large-scale database management systems accounting vouchers used under real-time processing accounting forms, in order to obtain the real dynamic at every moment of accounting information to achieve online management, on-line calculation, a real network of financial, accounting information has greatly enriched the content and improve the value of accounting information.
        Accounting voucher forms of real-time processing of the accounting process is very simple. The starting point for the entire accounting is still the original certificate or original certificate from the summary table began, the difference is that accounting is in real time, the accounting vouchers, while the formation of a variety of books have also been produced, that is, accounting documents in both accounting certificate is books. Accounting certificate file contains all the subjects in the current accounting period beginning, this issue occurs, the end of, the cumulative amount of its internal relations with the schedule of courses is based on the date of the order of business, as long as there are new subjects to enter, will be in the accounting documents in the transaction-the amount of the registration place of the subject, while the amount accumulated to the corresponding amount in the incidence of subjects, and calculate the sum business to respond to the subjects after the balance, so that you can, according to the accounting officer requested documents in each subject to get the dynamic information at any one time, forming the so-called books, all kinds of business and financial position to reflect the dynamics of the financial statements, financial reports, annual reports, quarterly, monthly and daily can very convenient immediate effect, if the connection with Internet Banking, you can always check the latest banking business financial information in order to achieve the financial into the network from the desktop financial goals.
        In short, the first stage of computerized accounting to accounting tools and media from the abacus to the keyboard, from books to a disk file. Network Financial Accounting Model will continue to take place even greater changes. Reposted elsewhere in the Research Papers Download http://www.hi138.com