高校会计工作使用计算机后,出现了如何处理跨帐户业务的问题。因为计算机对不同帐户的业务处理有严格的要求,不允许混合使用预算内与预算外帐户。那么对跨帐户业务怎样处理较合适呢?我们采取的办法是:设置过渡性质的帐户。从理论上讲,跨帐户业务,不外乎是预算内、预算外资金的相互占用,是人欠或欠人的过渡性业务。因此,在预算内经费暂存、暂付、预算外其他暂存、暂付总帐下分别设置“过渡”明细帐,就能够及时准确地处理跨帐户业务了。现举例说明其使用方法: 例1:某系为数学购置幻灯片一套,金额为300元,谈使用预算外支票。①付:经费支出—业务费 300 收:经费暂存—过渡 300 ②付:其它暂付—过渡 300 After using computers in accounting work in colleges and universities, there appeared a problem of how to deal with cross-account business. Because computers have strict requirements on the business processing of different accounts, it is not allowed to mix the budgetary and extra-budgetary accounts. So how to deal with cross-account business more appropriate? We take the approach is: Set up a transitional nature of the account. In theory, cross-account business is nothing less than the budget, extra-budgetary funds are occupied by each other, is owed or owed by the transitional business. Therefore, cross-account business can be dealt with promptly and accurately in the case that the funds within the budget are temporarily stored, temporarily paid, temporarily stored outside the budget, temporarily set under the “General Ledger”, respectively. An example of how to use it is given below: Example 1: A system that takes a set of maths for a slideshow costs $ 300 and uses extrabudgetary checks. ① Payments: Expenditure - Operating expenses 300 Income: Temporary charges - Transition 300 ② Payments: Others Temporary - Transition 300