On the computerized accounting of certain accounting methods

One, Computerized Accounting in debit and credit are not applicable

In the debit and credit, the "borrow" means either increasing reduction can also be expressed, and "loan" means either a reduction, can also represent growth, Luca? Pacioli's double the reason why hundreds of borrowing bookkeeping methods years has been respected by the people, precisely because of its "There must have borrowed loans, loans will be equal." pinch pennies, entirely different scientific principles. although China has for some time on the accounting practice change in accounting method and payment bookkeeping soft spot, but eventually reached a consensus, using the internationally accepted debit and credit. someone to accounting software often with positive and negative numbers were replaced debit, credit symbols on the grounds, in an attempt to persuade people to believe that bookkeeping has been difficult to rise to the new situation should be noted that, even borrowing, lending symbols not used in the database "borrow" and "loan" to be said that it does not mean that you can abandon debit and credit. Admittedly, in The amount of borrowing the occurrence of vouchers after login to the general ledger, accounts for registration after the closing balance knot count is often expressed as a positive debit balance, and as a negative credit balance, even in the lending library file located only an amount field, respectively in this field indicates that the borrower sign, but did not change all of these tags "There must have borrowed loans, loans must equal" rule, and its essence is still the debit and credit where positive and negative numbers change in accounting method with the symbol of change in the properties of irrelevant.

In the long term, with the original certificate of progressive electronic, automatic generation of accounting documents is imperative, then, what kind of accounting methods that automatically generate more feasible, of course, according to their scientific nature may be. Intelligence software design by virtue of the scientific method and rigorous thinking and inference, and after hundreds of years to hone the debit and credit, is undoubtedly the future of smart accounting software experts to design the best choice, of course, deny the change in accounting method blindly the science is wrong in the computer, and when the change in accounting method adopted fill vouchers, we can write a short program to convert it to a corresponding debit and credit vouchers under its conversion was based primarily on the subjects of each symbol with an account billing category to withdraw cash from the bank, for example, the change in accounting method, written up "cash", writedowns "bank." Cash and bank deposits are asset class subjects, right asset class subjects, the increase is converted to "borrow", which reduces it is converted to "credit." so, debits and credits can also be converted to increase or decrease the certificate under the law of evidence .

Second, the "anti-checkout, anti-billing, cancellation audit" Feasibility

So far, there are many accounting software settings "Cancel audit" and "anti bookkeeping" and "anti checkout" function in practice, these settings do the accounting treatment for accounting staff brought many conveniences, although many scholars disagree, but many of its practitioners, but reluctantly. Some scholars even believe that the computer-specific work environment, anti bookkeeping irreplaceable. The reason is that, in practice there is a lot false vouchers, if not implemented anti bookkeeping practices will result in the books there are a lot of useless redundant information, the impact of the use of accounting information.

The so-called computerized accounting in "anti-accounts", in fact, is to log on to a number of books on the original has been occurring amount from each such account and then be reduced so that all the books returned to the batch certificate before registration books of account Amount and balance of the state. Needless to say, no one will agree with manual accounting adoption of the "anti-billing." right hand books and records, in order to ensure its well documented that when an error occurs it, not allowed to alter, Wabu, scratching or water treatment to eliminate handwriting, are not allowed to re-transcribe the same time, the situation of the two error correction should be strictly treated separately: First registration books errors that occur when "should be the wrong words or figures Redlined canceled, but it must still be identified so that the original handwriting ", in practical work, as a result of an error vouchers books and records an error occurs sometimes happen. generally two ways to be modified accordingly: one red offset method, two is to supplement the more Dhamma These detailed and specific provisions to emphasize the point, and that is left on the wrong place necessary to modify the scene.

Among the Computerized Accounting, bookkeeping errors and vouchers fill the error still inevitable, although the red line in Computerized Accounting cancellation method is difficult to operate, but the mistakes of electronic data, but can not modify the traces left. The solution is only one electronic data retention errors, otherwise change the accounting vouchers, and according to log books, in other words, to working with the wrong two certificates stored in the accounting files into the same, while they are logged in and misuse two books and records among coexist in the same books. << accounting software basic functional specifications >> Article XVIII is also made with the same states: "The discovery has been entered and reviewed by either a registered account vouchers wrong, you can use red offset method or the method of supplementary evidence to make corrections, vouchers input, available in red '-' sign, or other mark indicates. "

As seen from, whether it is manual accounting, or computerized accounting, the changes are on the wrong emphasis on leaving traces. Indeed, computerized accounting, due to modification of the electronic data is technically not leave marks, and therefore more need for leaving traces be emphasized.

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Third, the product cost calculation method is change course

In the costing process, because each enterprise production organization different characteristics and production process, resulting in so far difficult to have a common cost accounting software market. Bear the brunt of that, customized production methods and the resulting formation of the "timely production control" (JIT production concept and production patterns, etc. In the case of customized production, batch by batch calculation method seems applicable, however, due to cost calculation method of choice in addition to considering the organization of production characteristics, but also the production shall be considered process may be, even if the future production fast, but their respective differences in the production process, but always there, whether it is a one-step continuous production., or multi-step continuous production, or is a multi-step assembly-type production, must be Under the premise of this batch method according to their production process and management requirements to determine the workshop, departmental costing methodology seems that traditional costing methods, such as gradually carry fractional step, parallel to the carry-over of footwork still necessary for its existence, but the face of the ever-changing external environment, consider how the new wine into old bottles only.

Cost information refinement may be the future development trend of the future market bid prices down competition so that enterprises have to tap the potential from the inside. To product main line, integrates the product design / manufacturing / control layer "Computer Integrated Manufacturing System (CIMS The advent of the product management decisions, design, development, manufacturing and other processes and management control through a computer science course to join as a whole, the management and technical information directly used to control machines for processing, to maximize the vertical integration, and thus dramatically improve a company's competitiveness in the market, while in this context, to operating cost management (ABCM and "Cost Planning" (TC / CD, represented by the rise of the two cost management methods and demonstrate excellence effectiveness, and on this basis, "Job baseline costing" (ABC and the "target costing" rising costs and become a new force, the traditional costing methods both of its form and content are faced with challenges, for example, using Although the batch method according to the production cycle product costing to calculate the final product, but the aid of computer mass storage advantages, will be divided into several periods of time (even in days for detailed calculations, aggregation and reporting, is undoubtedly more Cost management needs to adapt the same time, for the calculation of the final product object also appears rough and untimely stead of it may be down to the process, semi-finished products, product costing, and so, in the finished product and the production costs allocated between the products is also bound to give new content.

EXCEL table processing software used in accounting seems to give us a lot of inspiration. Financial accounting statements of the information, he can define the way through the formula of its detailed provisions fetch source, and then run the report generation module, instantaneous preparation the required reports. essence, auxiliary production cost allocation, distribution, and manufacturing overhead costs such as loss single relational table data is a series of two-dimensional data are defined using EXCEL software calculates and generates user needs the cost of information processing software with the table function increasing, a variety of product cost calculation is expected to achieve a real sense of "on-demand channels."

Meanwhile, data warehousing, data mining and online analytical processing (OLAP other technologies, the cost of electronic information and real-time, in contrast, is expected to become more accurate costing methods, scientific, cost analysis and management will also provide decision-makers reliable information support.


[1] Chang is Talking computerized accounting audit under Western Resources >> << 2011 5 [2] Yanchun Xia Analysis of the internal control of computerized accounting << Times reports: academic version >> 2011 s 8 [3] Wang Zhaoxia On the use of computerized accounting files accountant >> << 2011 12

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