Analysis of accounting statements under computerized accounting

Analysis of accounting statements under computerized accounting

Abstract: The rapid development of computer technology is impacting various fields. In the field of accounting, the application of computer technology to accounting began in the 1950s internationally. Nowadays, many western developed countries have applied computers to accounting data processing, accounting management, financial management, forecasting and accounting decision-making, and achieved remarkable economic benefits. Computerized accounting was introduced into China in the mid-1970s. In recent years, all parts of the country, especially large and medium-sized cities, have entered a period of steady development. Accounting computerization is a revolution in the history of accounting development, and its appearance will have a great impact on accounting theory and practice. Then, compared with manual accounting, what changes have taken place in the accounting form of computerized accounting? In computerized accounting, how have the types and formats of account books, the relationship between account books and the procedures and methods of accounting changed? This is an urgent problem to be solved, and it is also the problem studied in this paper.

Keywords: computerization; Accounting form

In manual accounting, accounting statements are composed of voucher organization, account book organization, accounting procedures and accounting methods. This form of organic combination completed the first accounting confirmation. Among them, account book organization refers to account book, type, format and the relationship among various account books; Bookkeeping procedures and methods refer to the procedures and methods of sorting and transmitting vouchers, registering account books and preparing accounting statements according to account books. As the carrier of storing original accounting data and derivative summary data, account book is also the data source of formal disclosure information in accounting statements, which plays a bridging role. Bookkeeping procedures and methods directly affect the design and implementation of accounting processes and data interfaces. Therefore, adopting appropriate accounting forms is an important prerequisite to improve accounting quality, efficiency and competitiveness of enterprises.

1, accounting forms under small and medium-sized database management system of accounting computerization

At present, there are five kinds of manual bookkeeping tables, namely summary bookkeeping voucher bookkeeping table, voucher journal bookkeeping table, account summary bookkeeping table, bookkeeping voucher bookkeeping table and journal general ledger bookkeeping table. Whether it is the journal general ledger accounting form suitable for small enterprises with simple business and few subjects, the account summary table and accounting voucher accounting form suitable for small and medium-sized enterprises, or even the voucher journal and accounting voucher accounting form that can only be used by large industrial enterprises with many economic businesses and fine division of labor, the types of accounting books are journals, subsidiary ledgers and general ledgers, and the format adopted is mainly three-column. Is it necessary to completely copy the accounting forms under manual accounting in computerized accounting? The answer is no. Because the accounting forms under manual accounting are not required by the accounting data processing itself, but are caused by the limitations of manual processing. Compared with manual machining, computer machining not only improves the machining speed by geometric order of magnitude, but also has no calculation error and replication error caused by long-term work or fatigue. In this way, we can design accounting statements that are suitable for computer processing, with higher efficiency and more reasonable data processing flow. Through years of practice, the author thinks that the accounting forms of computerized accounting under the small database management system should adopt two accounting forms: subject summary table and detailed table.

1. 1 account summary accounting form The account summary accounting form under computerized accounting is based on the manual account summary accounting form and combined with the characteristics of computer data processing. The processing procedure of this accounting form is generally described as six steps: (1) Prepare accounting vouchers according to the original vouchers or the summary of the original vouchers; (2) Register cash and deposit journals according to receipt and payment vouchers; (3) Register the subsidiary ledger according to the accounting vouchers, and at the same time cumulatively generate the detailed list; (4) Prepare a summary table of subjects on a regular basis according to accounting vouchers; (5) Register the three-column general ledger according to the subject summary table; (6) Prepare accounting statements according to the attached table.

Judging from the accounting data processing program under computerized accounting, compared with the manual account summary accounting program, the detailed list is added, the data of accounting statements are directly derived from the detailed list, and the general ledger adopts three-column account pages, so there is no need to strictly classify the account books.

1.2 detailed accounting table This procedure is to register the general ledger according to the detailed ledger and provide accounting statement data. The specific processing steps are: (1), (2) summary table of the same subject; (3) Register the subsidiary ledger according to the accounting vouchers, and at the same time cumulatively generate the detailed list; (4) At the end of the period, the subsidiary ledger generates the general ledger; (5) At the end of the period, prepare accounting statements according to the schedule. Inventory accounting method is the core of the whole processing process, which includes the initial, current, final and annual cumulative number of each account. The content of the account is all the detailed accounting accounts of the enterprise, and its internal relationship is that the amount of the first-level account is equal to the sum of the amounts of the subordinate second-level accounts, and the second-level account is the sum of the amounts of the subordinate third-level accounts, and so on. Sub-ledger processing includes two processes: registering sub-ledger and accumulating detailed list. When bookkeeping, you should log in the corresponding subsidiary ledger according to different subjects (cash and bank deposits are no longer registered in the subsidiary ledger, but only accumulated in the schedule), and at the same time accumulate the amount into the amount of the corresponding subjects in the schedule, and calculate the balance of the corresponding subjects after the transaction occurs. Calculating the schedule is to accumulate the amount of each level according to the internal structure and relationship of the schedule, and directly modify the amount of the corresponding account in the original schedule. Generally, it starts from the first level and accumulates step by step until the last level. For example: a record kmbh=? 16 10 10 1? , this is a three-level account (assuming the account coding rule is 3222). When processing, the amount is accumulated to the amount of the first-level account, then the amount of the second-level account, and so on until the last level. Because every item of data of accounting business must be based on a certain account, every item of data of business can be included in the schedule, so the data of the report can be directly exported from the schedule; The subsidiary ledger only plays the role of classification here, but there is only one data source for accounts and tables, that is, accounting vouchers. The data of various account tables come from the entry library of accounting vouchers. For example, a subsidiary ledger is formed according to business arrangements; Form an account summary table according to the business summary; According to the first-level account summary, form a general ledger. In this way, the relationship between general ledger and subsidiary ledger, journal, subject and subject has lost mutual checks and balances. Therefore, under the condition of computerization, the check between account books can be ignored, and the check and restriction can be realized mainly by correctly inputting vouchers and internal control of account books.

The advantages of adopting bill pricing method are as follows:

First, whether it is a cash account or a bank account, a general ledger account or a subsidiary ledger account, all businesses related to the account can be screened out in the attached table or subsidiary ledger, and a journal can be formed according to the date, that is, under computerization, all subjects have journals, all subjects have subsidiary ledgers, and various account books are not strictly classified.

Second, it can form dynamic general ledger data, and enterprises can know the movement information of funds in time. When the first-level account is taken out from the detailed list, the trial balance of the account will be formed, and the final trial balance can replace the general ledger.

Thirdly, it is possible to set the fund movement information of each subject at each moment in the schedule, which makes it possible for the static accounting after the enterprise is engaged to realize the dynamic accounting before or during the event.

Fourthly, in computerized accounting, all units can adopt the same accounting form, the only difference is the change of subject content, which provides a premise for realizing the universality of accounting form under computerized accounting.

2. Accounting statements under the computerized large-scale database management system.

Theoretically, the summary table and detailed table of accounting subjects are effective accounting statements under computerization. However, because small database management systems, such as FoxBASE and VisualFoxPro, are all database systems on PC, there are still problems in ensuring the consistency and security of databases. Therefore, there are actually two accounting forms: summary account and detailed account. Centralized processing (batch processing) is basically adopted in the implementation, that is, the accounting voucher is entered once, called many times and entered many times, and the obtained account table data can only be relative dynamic data. Only by using accounting vouchers to process accounting statements in real time in a large database management system can we obtain real dynamic accounting information at all times, realize online management and online calculation, and greatly enrich the content of accounting information and improve its value.