Traditional Culture Encyclopedia - Traditional culture - What are the shortcomings of the traditional method of preparation
What are the shortcomings of the traditional method of preparation
Because the preparation of the statement is based on the balance sheet, income statement and related book information, all based on the accrual system, while the cash flow statement is based on the cash basis. It is necessary to adjust the accrual basis to cash basis in the process of preparing the statement. In addition, it is necessary to analyze and organize the information of the relevant accounts and statements for the whole year to find out the required information, and the workload is large.
(2) The accuracy of the statement is difficult to ensure, verification is difficult
Using these two methods, usually do not do with the preparation of the statement of cash flows related to the work of the accounts, completely disconnected from the original business, generally wait until the end of the year, a one-time cash receipts and disbursements throughout the year and its related business to analyze. It is difficult to ensure the accuracy of the statement, but also results in poor traceability of the statement, bringing difficulties to the later audit verification.
(C) increased the pressure of accounting work at the end of the year
The end of the year is a busy period of accounting work, the staff work overtime to busy year-end adjustments, closure of accounts, statements and so on. Such a high degree of difficulty, large workload, low automation of the preparation method undoubtedly makes the already not easy situation worse!
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