What are the design requirements of material management accounting system?

(1) general principles of accounting system (including accounting principles);

(2) accounting methods;

(3) Accounting subjects and their descriptions;

(4) Accounting vouchers;

(5) Accounting books and accounting procedures;

(six) the format, reporting procedures and preparation instructions of accounting statements;

(seven) the storage and handling methods of accounting files;

(8) Revision, supplementary authority and other relevant provisions of the accounting system;

(9) Cost accounting regulations;

(10) accounting transaction handling method;

(1 1) accounting discipline.

Key points of accounting system design:

1. Field investigation methods: field observation, post interview, symposium, questionnaire test and asking for documents.

2. Analysis and research methods: text description method and table method (unified table size, labeling standard and production control).

Flowchart method (block diagram type, symbol type).

Drawing methods of business process diagram: vertical and horizontal.

Matters needing attention when designing the flow chart:

1. indicates the department and the agent through which the business processing flow passes;

2. Indicate the names and copies of vouchers and statements, and reflect the transfer process with the assembly line;

3. Reflect several business processing, bookkeeping and filing of vouchers and statements.