Analysis of Accounting in the "anti-billing, anti-checkout," the pros and cons

[Paper Keywords] anti-billing; anti-checkout; data

[Abstract] Accounting is the accounting history of a major revolution, it is not only the accounting development, but also economic development and the development of Computer technology, accounting requests. Computerized accounting of China's accounting inevitable trend of development now, Computerized accounting information systems to further extend the depth in the enterprise has brought tremendous benefits, but also to the supervision of internal control and accounting has brought new problems and challenges theorists and practitioners of "anti-billing, anti-checkout" function of the feasibility of more intense debate, I believe that the "anti-billing, anti-checkout," the practice of pros and cons, not one-sided jump to conclusions.



Currently, Computerized accounting in China has been basically popularized in the application process, compared with the previous manual bookkeeping obvious advantages. Computer's operation speed, high precision, providing comprehensive information, greatly improving the quality of accounting work, changed the accounting landscape.

Combination of the functional modules of computerized accounting work done automatically instead of manually handling the daily accounting work, including automatic billing, automatic carry-over, automatic reconciliation, automatic checkout, and even to "anti-billing", "anti-checkout" . computerized accounting for its efficient, automatic, convenient, accurate, etc. are increasingly welcomed by the majority of accounting staff, but after all, rely on man-made computer programs designed workflow, in their daily work will produce a corresponding number of new problems which, on the "anti-billing, anti-checkout" feature on the feasibility of more intense debate, I believe that the "anti-billing, anti-checkout," the practice of pros and cons, not one-sided jump to conclusions.

"Anti-accounts" refers to the account credentials have been the reverse process by accounting, billing back to the state before. "Counter-balance sheet" is already closing in the period, by eliminating the practice of billing, account closure lifted , restored to the state before checking in computer-specific work environment, I believe that these practices have some viability.

First, there is an error if the actual work of accounting documents, not to apply the "anti-billing", then there will be a lot of useless books lead to redundant information, the impact of the use of accounting information from the review point of view, Although perhaps in the wrong account credentials in the follow-up was corrected, but a review of staff and a visit to the wrong account, and can not ignore the skip, or will affect the efficiency if there are "anti-billing" feature can first cancel the account, the error correction and re-billing all documents, books of redundant information can be greatly reduced, books, information is concise, easy to use.

So, to do this in the closing minutes of before and after treatment. If you find an error before checking out credentials need to "anti-billing", the direct to. Check out the accounting period has closed this account, it must first be "anti-checkout "Activation of the books during the processing, and then can proceed smoothly," anti-billing. "In other words remove the database from the redundant information to ensure accurate data books, to understand the level of point of view," anti-billing, anti-checkout "feature can not be ignored.

Second, computerized accounting information system, when storing data in the accounting books of computer hard disk sectors suffered physical harm, or books in the database did not start the computer in the case of accounting software is illegally altered artificially, it may well lead to card account data information is confusing, inconsistent, whether it is books, or certificate error error, or books, documents are wrong, can not be used as hand-crossed more Dhamma as accounting, law or a supplementary registration to correct red write-off method, the error is because at this time led by a non-normal situation, the best way is the implementation of "anti-billing." Because, accounting for less computer-savvy staff, the accident cases in order to ensure complete and accurate accounting data, the best way is to simply restored to its original state if the certificate data is correct, only the wrong books, records, books and records will cancel the wrong data into the correct certificate can; if the certificate is wrong, regardless of whether proper books and records, shall be canceled books and records data, and then one by one certificate of error correction, re-registered after review and correct accounting.

In addition, when the computer loses power unexpectedly, viruses and other extraordinary events lead to an accident account or checkout process is interrupted, the accounting officer is unable to start. The operator can not determine in the event of unexpected sudden progress of computer data processing background, in order to prevent data loss, the most conservative approach is to carry out "anti-billing" or "anti-checkout" to restore to a control stage.

More of these practices in the relevant regulations were also recognized. <<Accounting software basic functional specifications>> in the regulations, accounting software "should have a computer malfunction or because of forced shutdown and other causes of internal and external accounting data to be destroyed case, the use of existing data recovery to the most recent state function. "Obviously, we return to" the recent state "on the need for uncertain data processing" anti-billing "or" anti-checkout. "
Third, at this stage to meet the job requirements of computerized accounting, computerized service personnel must be trained, in-school professional learning must be carried out in training and teaching, the "anti-billing, anti-checkout" function from the experimental practice perspective is essential. students in teaching practice is inevitable there will be a lot of misuse, leading to the formation of a large number of error data, and in the computerized information system once an accounting or billing, all data is transferred for the back-end storage, front only view can not be modified, which has posed great problems to the teaching and guidance. To find exactly where the error during the operation, to allow teachers to "remedy" for guidance and correction, we must use the "anti-billing "or" anti-checkout "function to reproduce the error operator trainees.

Meanwhile, the vast majority of educational software currently on the market for enterprise financial software demo, that students learn in the classroom and practice of software or a relative truth, which requires teachers to demonstrate attention to detail, to improve assessment standards , so that students can do after learning the shortest possible time to meet the job requirements, then, in the classroom need to repeat the demonstration or exercise-related steps, which documents and books is the key, so the "anti-billing" and "anti- Checkout "feature to teaching is very convenient and their implementation so that operation can be reversed, to facilitate the students to improve the proficiency exercises. Links to free download http://www.hi138.com Therefore, the sum of the above, whether it is practical to work from the computerized point of view, or from the perspective of teaching experiments, "anti-billing, anti-checkout" function has a certain desirability.

However, we can not in this to say for sure that "anti-billing, anti-checkout" function but no harm, in fact, there is still a lot of them are not objective and imperfections.

First, the "anti-billing, anti-checkout" function inconsistent with existing laws and regulations <<Basic Accounting Standards>> states: "The books and records an error, not allowed to alter, Wabu, water treatment to eliminate scratching or writing, not quasi-re-copying "." checkout counter "function can be lifted closed account," anti-billing "function can reverse accounting treatment, these practices completely in the database is equivalent to the original billing or accounting wipe traces back to the checkout before or billing former state, which is actually typical of the books were "scratching, altered or re-copying." Meanwhile, "anti-billing", "anti-checkout" to cook the books and provide technical support to facilitate a some accounting personnel to conduct fraud. After checkout you can easily cancel the checkout, the associated processing; billing after the use of "anti-billing" function can be any time in the future simple, convenient, no marks to directly modify the certificate data, which no doubt the financial accounting system's security compromised, providing the opportunity to cheat, an increase of internal risk control and accounting supervision.

In addition, the <<accounting software basic functional specification>> though the accounting software in a data recovery function, but also for the restrictions: "Discovery has been entered and posted accounts audited by the accounting vouchers or wrong, you can write-off method using red certificate to correct or supplement the Registration Act; input vouchers, available in red '-' number or other mark that. "and" anti-billing "function of the existence of the practical operation of this system is hard to implement, very few people wrong so varied, and tend to direct "anti-billing" for no traces of radical change.

Second, the "anti-billing" and "anti-checkout" feature in the actual operation is not absolutely safe. Most accounting-based financial software products, the time of billing data to be involved in a number of secondary accounts, such as current accounting data, number of accounting data, accounting data and other foreign currency, after accounting-related features of these data will be processed further modules, when you need data recovery, even though the smooth "anti-checkout", the data in the accounting treatment of the reverse is also difficult to fully and accurately restore the same time, due to the level of computerized accounting and business personnel to understand the software functionality of the deviation, if you made a mistake, the system is likely to produce data errors, the financial chaos, and even lead to paralysis of the entire accounting system, resulting in no should losses.

Therefore, the abuse of "anti-billing, anti-checkout" function, not only affect the accounting treatment of the seriousness of the accounting information system will greatly increase the risk.

At this point, we can see, "anti-billing" and "anti-checkout" function has a strong sides, we can not completely deny its role, but also need to address their shortcomings, so I believe that the "anti-billing" and "Anti-checkout" function to use if strict, reasonable regulations, to a certain extent both can play on their strengths, but also to limit the harm.

Practice can try the following aspects:
1 user determine if the "anti-billing", "anti-checkout" function, in the purchase and select the software by professional software personnel for this function repeatedly test the feasibility and ease of operation, to ensure that when the reverse billing various data can be completely and accurately restored to the account before the state, and as little as possible to bring technical barriers to the accounting staff to ensure data recovery and storage convenience, security.

2. "Anti-billing" function of the operator must be an administrator who authorized the original journal in computer accounting systems, bookkeeping personnel should bear full responsibility for the accuracy of the books. Settings "anti-billing" function of the purpose is to cancel some or all of the errors and re-correct books and records of accounting data, in essence, this is a correct account of right and wrong behavior, but said there are loopholes in management from the form, so in order to ensure accounting operation of prudence, to avoid the abuse of "anti-billing" function, the operator must be authorized to the system administrator to "anti-billing."
3 Try to avoid "anti-checkout." Checkout the significance of the current economic and business disposed of all to be sealed after the confirmation account. Checkout operator means not allowed to enter this month's vouchers, but also allowed for the current economic operations of the accounting and anti-billing, though, "anti-billing" and "anti-checkout" feature often associated with, but we still have to reinforce the significance of closing, can not be abused "anti-checkout" function and can not reverse the accounts process.


Main references
[1] Ministry of Finance. Accounting Standards [S] .2006.

[2] Ministry of Finance. The basic functions of accounting software specification [S]. 1994.

[3] Ministry of Finance Ministry of Finance on the basis of standardized accounting advice [S]. 1996. Links to free download http://www.hi138.com