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我们编制一个程序既要考虑到过去会计工作的传统作法,又要照顾到计算机的本身特点。从会计角度来看,大概可分为以下几个步骤:(1)记上期初余额。如果是第一个月的话,就要送上第一个月的期初数。如果是第二个月的话,就要把上月末的金额转入下月初。如果是送入本月期初数,就要看有无错的,若有就要改修。(2)把本月发生的传票进行汇总、登记。(3)核对本月汇总的传票,看看有无错误。(4)若有错误要进行修改。(5)进行本期合计或月末累计。(6)填制月末科目余额表。(7)停止。考虑到科目汇总的全过程,我们把科目汇总程序分为三个程序来
We need to formulate a process that takes into account the traditional practices of accounting in the past as well as the computer’s own characteristics. From an accounting point of view, can be divided into the following steps: (1) record the opening balance. If it is the first month, it is necessary to send the first month of the beginning of the number. If it is the second month, then the amount of the end of last month should be transferred to early next month. If it is the beginning of this month into the number, we must see whether there is wrong, if necessary, repair. (2) Put together the vouchers that occurred this month and register them. (3) Check the summary summons this month to see if there are any errors. (4) If there is a mistake to be modified. (5) The current total or the end of the cumulative. (6) fill in the end of the month account balance sheet. (7) stop. Considering the whole process of the subject summary, we divided the subject summary program into three programs