On the accounting method of accounting for Computer Analysis

[Abstract] existing accounting software provides a unique five Computerized accounting functions. This paper analyzes a variety of accounting functions to achieve operational objectives and conditions, and its internal working principle, advantages and features of each accounting made a proper assessment of shortcomings.

[Keywords:] Computer accounting bookkeeping methods.

In the Computerized accounting information systems, electronic Zhang Tao is interconnected database file consisting of a series of financial aggregates. All the accounting data and accounting information to the database file must exist, such as vouchers and are not vouchers to are stored in "temporary certificate database file" and "official certificate database file" at home. in electronic Zhang Tao, the journal is one of the most critical data processing functions, is evidence of data between different database files automatic transmission and update the certificate is no longer a manual accounting data on the repeated transcribed in the books. The current accounting software has a variety of analog billing, real-time billing, bulk billing, accounting, and the plan period recovery of several accounting functions is a fundamental change in the accounting process occurs the premise and foundation.

1. Computer real-time accounting method of accounting.

Zhang Tao real-time electronic billing is not in the audited accounting documents can be directly accounted for. For the new accounting vouchers, account immediately once saved, so you can only register a real account credentials . from real-time accounting of the real point of view, the process is not only omitted the certificate signed by the Road review procedures, bookkeeping and preservation of evidence will be the two processes into one. As a result, those who enter the e-Zhang Tao's account certificates are already vouchers does not need to "temporary certificate database file" directly stored in the "official certificate database file", it will be single system account credentials in the accounting data has the ultimate responsibility for people. This The key is the ability to account in the checkout process (some accounting software module in the closing mechanism of nested functions automatically generated certificate credentials in real-time billing system, so as not to interrupt the entire checkout process and mechanism for continuous final certificate. Real-time Although the accounting process is simple, easy to operate, but not signed vouchers for review, and contrary to the principles of accounting personnel and requirements for mutual restraint, while there are traces of the error can only amend the certificate can not be completely removed. you know, vouchers for accounting data in electronic Zhang Tao starting point, users only take advantage of accounting software provides automated and manual audit auditing of accounting documents jointly conduct a comprehensive audit to ensure that the electronic Zhang Tao in the accuracy and reliability of accounting information sex. To this end, the proposed revision of the existing accounting software upgrade accounting functions to improve this.

2. Computer simulation of accounting method of accounting.

Simulation allows the user account e-Zhang Tao know in advance all outstanding vouchers in the accounting data after the official results, it is also known as the pre-billing. Accounting for the simulation is not vouchers, so save In the "Temporary certificate database file" all the evidence, regardless of whether it has reviewed its signature, this month or last month, and regardless of which operator to fill in, you can simulate loss. simulation results account only can browse for users to temporarily view, but not in the long-term preservation of electronic Zhang Tao, and call it and have the transfer certificate, transfer data and update data officially accounted for three main functions are different. Thus, by simulating the certificate account is still not vouchers and continue to save in the "temporary certificate database file", and that this is some accounting software (such as security features and easy bookkeeping software will simulate the accounting documents and other operations are not integrated in the same module in the cause of the main menu lies. Although the simulation did not account does not really deal with the data in the accounting documents, but the accounting function was able to account for failure to timely summary of evidence and trial balance, to prevent the wrong system, reproduction, and drain system of vouchers, and contribute to budget control and accounting books, etc. were compared before and after. [Research Papers Download hi138.com]

3. Bulk billing method.

On the surface, bulk billing will be more than one can cross without vouchers accounted for three-dimensional for the same application, but it is the fundamental difference between real-time accounting certificate must be signed only after review journal, and not once able to register the number of vouchers the number of sheets. In other words, as long as the certificate request before signing reviewed journal, even if a registration is also a bulk billing vouchers. The current accounting software to access e-Zhang Tao of vouchers Although you can from the loan balance, document type, time and content integrity of the order in areas such as automatic review, but can not be prevented as digital serial, reverse the direction of mind and lending more or less the same time such certificates and other errors in mind. In order to ensure that the e-Zhang Tao correctness and legality of accounting data, whether manual user input mechanism to automatically generate the certificate or certificates must be saved as vouchers are not in the "temporary certificate database file" among the relevant personnel to wait for further review. Once found outstanding vouchers are wrong, the user will be able to trace changes in time no, but can also reduce unnecessary data storage, and found them even after signing the certificate to be returned by stored in a "provisional certificate database file", only after bulk billing can be transferred to the "official certificate database file" at home. the bulk billing with high efficiency, control and data links and more clearly-defined responsibilities, etc., so it became a variety of accounting software have the most basic accounting functions.

4. The recovery of Computerized Accounting bookkeeping.

Able to restore account data has been restored to the accounting documents and accounting before the state. This anti accounting functions not only to vouchers from the "official certificate database file" to return to the "temporary certificate database file", but also At that time the process should account for all data transfer and the resulting database file completely from the related write-off. can be seen, fully and accurately accounted for clues to retain the accounting bookkeeping software key recovery technology, the existing accounting software, are "the last account before the state "and" status earlier this month, "the two forms of recovery. resumption of accounting functions, while having to avoid the errors accounted for the certificate is registered to address the card account does not match the virus caused the problem, re-interrupt the recording process accidents, etc., But at the same time will bring new e-Zhang Tao financial risk, for example, already has nuclear business accounts and other auxiliary data can not be fully restored after being deleted, if re-billing will result in loss of the main and auxiliary accounts inconsistencies between data, updated data and Zhang Tao's financial statements have been reported data also likely to not match, also returned to some of the features provided the opportunity deliberate cheating.

Therefore, the existing accounting software by hiding the function (using the re-activation and when the person responsible (such as Zhang Tao means of a strict charge of management. Weigh the pros and cons of restoration accounting function, the light of the accounting documents of the error can also use red red and adjustment methods are traces of changes, I recommend the best accounting software is not set up this accounting function.

5. Computing the plan period accounting bookkeeping.

Nissin accounting statements required, but users in the accounting practice may be due to various reasons, can not schedule the bill. If you wait until this month, all the accounting and billing accounting documents, the user again for the secondary account management and preparation of complete the financial statements, it will cause a large backlog of routine accounting work. The current plan period provided accounting accounting software allows users to not closing the case last month, the usual entry to this month's journal vouchers in a timely manner. In E-Zhang Tao, all records of transactions of the database file can be indexed in chronological order, as long as the accounting date of the certificate is true, sooner or later will not affect its accounting related to the correctness of the database file, automatically in accordance with the certificate of accounting software Date orderly transfer and update data Zhang Tao. As soon as this month, check out this month will not enter accounting documents, that is, as long as the bill this month, can not continue processing the certificate, so the plan period accounting functions Zhang Tao makes an electronic accounting period also have several activities, such accounting treatment not only to work everyday to bring the convenience, but also to provide annual audit Tiaozhang a great convenience. Meanwhile, the plan period in order to prevent abuse of accounting functions will be postponed again and again accounting, bookkeeping accounting software should require no more than two months of the plan period. [Free Paper Download Center]