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电算会计系统主要由会计、总帐维护、财务计划和报表模块组成,但一般最主要的是会计模块和总帐维护模块。笔者着重介绍这两个模块。1、会计模块。会计模块主要完成以下四项工作;(1)付款业务处理;(2)收款业务处理;(3)转帐业务处理;(4)工资核算。会计模块的数据输入来源很多,有来自企业外部的数据,如商店的发票等;也有来自企业内部各成本核算单位发生的数据,如车间的领料单、退料单等。会计模块的输出有工资计算表、汇总付款凭证、汇总收款凭证和汇总转帐凭证等。会计模块的帐务处理对象是大量的会计凭证。会计凭证按其填制过程和用途,可分为原始凭证和记帐凭证。它所记录的经济业务有两类:一类是收款业务和付款业务,这是指直接引起库存现金或银行存款变动的业务;一类是转帐业务,指不涉及库存现金和银行存款变动的业务。按照上述经济业务的分类,由原始凭证可以编制出三种记帐凭证,即收款凭证、付款凭证和转帐凭证。在每种记帐凭证上按经济业务的性质,作成相应的会计分录,填写应借、应贷的会计科目和金额,以便修改总帐和明细帐。所以,会计模块的主要工作就是:从企业内部或外部接收原始凭证,首先对它进行编辑与审核,然后按总帐帐户建立记帐凭证,以便于修改总帐和明细帐以及汇总输出。
Accounting system accounting mainly by accounting, general ledger maintenance, financial planning and reporting modules, but generally the most important accounting module and general ledger maintenance module. The author focuses on introducing these two modules. 1, accounting module. Accounting module mainly to complete the following four tasks; (1) payment business processing; (2) collection business processing; (3) transfer business processing; (4) payroll. There are many sources of data input from the accounting module, such as the invoice of the store from the outside of the enterprise, as well as the data from various cost accounting units in the enterprise, such as the picking list and the withdrawal list of the workshop. The output of the Accounting Module includes payroll sheets, summary payment vouchers, summary collection vouchers, and summary transfer vouchers. Accounting module accounts processing object is a large number of accounting documents. Accounting vouchers according to their filling process and use, can be divided into original vouchers and accounting vouchers. It recorded two types of economic business: one is the receiving business and payment business, which refers to a direct result of changes in inventory cash or bank deposits of business; one is the transfer business, refers to the inventory does not involve changes in cash and bank deposits business. According to the above classification of economic business, three kinds of vouchers can be prepared from the original vouchers, namely collection vouchers, payment vouchers and transfer vouchers. In each voucher on the nature of economic business, make the appropriate accounting entries, fill in the accounts should be borrowed, should be levied and the amount in order to modify the general ledger and subsidiary ledger. So, the main task of the accounting module is to receive the original vouchers from within or outside the enterprise, edit and review it first, and then create accounting vouchers for general ledger accounts to modify the general and subsidiary ledgers and to summarize the output.