How to do electronic bookkeeping in UFIDA? Difference between manual bookkeeping and electronic bookkeeping?1000 words or more

Manual bookkeeping and electronic bookkeeping

Setting up and registering books is an important means of obtaining systematic accounting information, which is of great significance for continuously recording and comprehensively reflecting economic activities, strengthening economic accounting, and improving the level of business management. In today's rapidly changing new information technology, many enterprises have implemented computerized accounting. Accounting computerization under the accounting books that is electronic books. Manual books and electronic books are derived from the vouchers and business data, the difference is that the manual books from the hand-filled vouchers, while the electronic books from the vouchers manually entered into the computer. Manual books can be divided into its purpose: sequential books, such as cash journal, bank deposit journal; classification books, also known as ledgers, such as the general ledger book; checking books. According to its appearance, it can be divided into stapled books, loose-leaf books, card-type books. There is no uniform format for electronic books, which has the characteristics of format diversification, format dynamization, real-time application and output diversification. Therefore, according to the "Computerized Accounting Standards", all the pages can be printed as a book in loose-leaf format; the format of the general ledger pages are traditional three-column debit and credit ledger and account summary ledger, the latter can replace the former; the format of the ledger can be three-column, multi-column, and the number of amount type and so on.

Comparison of the functions of electronic books and manual books

The basic mode of manual accounting is "accounting vouchers→accounting books→accounting statements". The preparation of accounting statements rely on the books to provide information and basis. The basic model of computerization can be summarized as "accounting vouchers → books", "accounting vouchers → accounting statements". Registered books do not need to take into account the need to prepare accounting statements, will not be affected by the quality of book information on the quality of accounting statement information.

Accounting vouchers → books of account to meet the needs of internal users of accounting information. First of all, this makes the function of the books of accounts singular, the registration of the books of accounts do not need to consider the preparation of accounting statements, the organization of the books of accounts can be set in accordance with the needs of the enterprise to deal with the internal needs of a more flexible, do not need to be like the current accounting system for the use of all kinds of books of accounts as a very detailed provisions, will not be due to the quality of the books of information on the quality of information on the quality of the accounting statements have an impact. Secondly, the books of account are a derivative of the accounting vouchers. Under manual accounting, because of the registration, slow computing speed, if not the books as accounting records to save, it will be difficult to check the books of information in a timely manner; and computerized accounting, with the accounting vouchers database, can be quickly summarized at any time, query the books of information. Because the manual accounting books are the basis for the preparation of accounting statements, the quality of accounting statement information should be based on the quality of book information. Again, because the book format can be diversified. Under manual accounting, in order to prepare accounting statements, the books of accounts have to be set up as a debit type; and in the basic mode of computerized accounting, the books of accounts are mainly used for internal managers, the format can be set up according to the needs of the managers to design into a variety of formats, do not have to be completely confined to the debit type, so that the internal managers of the enterprise to better carry out the analysis of the internal economic activities to provide a broader world. the world.

Journal entries and journal entries have different functions. Journal is an important part of the whole bookkeeping system of the enterprise, which can continuously and comprehensively reflect the economic activities of the enterprise, provide timely accounting information for the management, and strengthen the supervision and management of various properties and materials. In the manual environment, usually only cash and bank deposits set up a journal, the purpose is to record the occurrence of monetary funds in order to achieve with the monetary funds day and month, the money account two clear. Detailed accounts are set up only for the purpose of checking the general ledger and facilitating the inquiry of vouchers. Under the conditions of computerization, the financial software on the bookkeeping vouchers provide a variety of query conditions, such as the date, voucher number, subject code, unit name, debit amount, credit amount, revenue quantity, etc., the query method can be determined query, free query, combined query and fuzzy query and so on, can query all the business information, any subject can have a diary and ledger.

Comparison of control of electronic books and manual books

Electronic audit and confirmation of raw data in the existing computerized accounting environment, the vast majority of accountants still maintain the traditional paper-based vouchers audit and manual preparation of accounting vouchers, and thus, in the early stages of computerization, the audit of raw data in accounting is still along the traditional methods. However, with the further development of computerized accounting, in the face of "paperless" accounting data, accountants are particularly concerned about how to audit and confirm that the data stored in the computer system is consistent with the original form of business occurrence. Disk and CD-ROM data can be modified by appropriate computer tools and can be done without leaving any "traces" of modification, therefore, to ensure that these electronic data are preserved in their original form is the key to a paperless information system. In the paperless information system environment, the electronic raw data after review and confirmation, you can use the accounting voucher preparation function to automatically generate electronic vouchers, automatically after the formation of electronic vouchers do not allow anyone to modify, and can be generated by these electronic vouchers or electronic raw data directly into the books of data and accounting statements, these electronic raw data generated directly from the electronic vouchers, These electronic bookkeeping vouchers, electronic books of accounts and electronic statements directly generated from electronic raw data are derived data. If the software used is correct, the correctness, authenticity and completeness of the derived data in the accounting system depend entirely on the electronic raw data. The data in the electronic books are imported directly from the vouchers, which means that if there is a mistake in the data in the accounting vouchers, something will go wrong with the data in the books. No one can deny that changes to accounting data stored on electromagnetic media can be made without leaving a trace. This forces us to have to the invisible to the naked eye of the certificate data in the books of strict custody, to strengthen the internal control of computerized accounting.

In manual accounting, internal control is achieved through the voucher transfer process, the provisions of each work point should be completed, and in the transfer process to select the control points, mutual checks and balances. In addition, manual accounting ensures the correctness of data through internal control methods such as reconciling accounts and checking whether the accounts match the certificates, the accounts match the accounts, and the accounts match the facts. And in computerized accounting, due to the account processing procedures and changes in the organizational system of accounting work, in addition to the collection of raw data, review, coding and by the internal control methods are partially replaced by computers, from manual control to human-computer control, the latter control requirements are more stringent, the scope of the broader, therefore, it is necessary to strengthen the internal control in computerized accounting. Its control content includes input control, data processing control, output control.

The characteristics of electronic books

Electronic books are data-centered, multi-purpose books. Computerization under the concept of "books" and the traditional concept of "books" is not the same, when we mention the books will always think of the traditional accounting under the kind of "books", the format is uniform, but under the conditions of computerization, the books are not the same. Under computerized conditions, the definition of books has become larger, books no longer only refers to the traditional journal, general ledger, checking account. Here the books of accounts can be generated differently as per the need. This also shows the superiority of electronic books, for example, when more than two people in the enterprise need books, the traditional books under manual accounting will be in conflict, but in the computerized conditions is not the same, electronic books, statements are generated by electronic vouchers. And electronic books set up a number of query conditions, you can query by subject, date query, currency query, book type query, so on and so forth, which is beyond the reach of manual accounting.

The format of the books can be diversified. In manual accounting, the format of the book is divided into stapled, loose-leaf and card type three. The format of the general ledger page has the traditional three-column debit and credit type and account summary type; the latter can replace the former; the format of the ledger has three-column, multi-column and quantity and amount type. For example, the cash journal is used to register the daily cash receipts, issuance and balance of the account book. It is usually set up in the account debit (income) side, credit (pay) side, the balance of the three amount columns, the appearance of the form of fixed-book type books. General ledger accounting only uses monetary measurement, so the registration of the general ledger is only the registration of the increase or decrease in the amount of each account

. Therefore, the format of the general ledger is generally relatively simple, and the more widely used is the three-column structure, known as the "three-column" general ledger. The registration of the three-column general ledger can be made on the basis of the vouchers one by one, or can be summarized in a certain way, on a daily, weekly or monthly basis. In computerized accounting, the electronic books stored in the computer, its format due to the different programming software of each company, different programming style, the design of the book format is also very different, even if it is the same company designed by the software due to technological advances, the format of the old and new versions will be different. The format of the electronic book of accounts relative to the traditional book of accounts format, its format is also diversified, he is not limited to three-column, multi-column and the number of amount type and has its own format. Definition of the book of account domain expansion, the book of account can be divided into the standard book of account and dynamic book of account. The standard book of accounts is basically fixed in format, data samples should be subject to relevant policies and regulations; dynamic book of accounts is for the defects of the standard book of accounts and the production of the standard book of accounts, due to the standard book of accounts subject to a number of objective constraints, is not flexible enough, and even can not satisfy the operator's specific conditions of the statistics and query requirements, the design of dynamic book of accounts is based on the user's query of the statistical tools, the book of accounts to display the display mode, the display of the books, the query conditions of the books and so on. content, the book's query conditions are all customized by the user, the dynamic book can answer questions such as "I want to know how much overhead **** expenditure in this week?" The dynamic ledger can answer questions such as "I want to know how much overhead *** has been spent this week?". The three-column ledger can be customized to display a large number of columns for displaying some relevant accounting information in the three-column ledger. The pivot (audit trail) capability of the books is powerful and supports the following data trails:

General Ledger => Detail => Journal Vouchers =>

Original Vouchers (business module documents) The output of the books is powerful.

Electronic books have the application of real-time, reflecting the real-time information. Information economy, the external economic environment of the intensification of uncertainty makes the user urgently hope that accounting can provide it with time-sensitive information. If there is only the traditional way of accounting reporting on a monthly, quarterly, half-yearly or even yearly basis, it is hard to imagine that important information about the business situation and its risks can be transmitted to the information users in a timely manner. As electronic books can be stored in the computer, so when people need to view the books as long as the computer can be opened at any time to view, because the electronic books can be generated at any time. This also reflects the use of electronic books for the use of the object of the direct, now appeared in the online financial reports, that is, as long as the online click on the financial reports can be viewed, people will not be because at the same time to view a book of accounts and troubles. This is due to the electronic books are generated directly from the electronic vouchers, and electronic vouchers are usually entered every day according to the business case, the electronic vouchers are equivalent to a database, the generation of books is to summarize the vouchers according to the requirements of the people, so as long as there are vouchers, the books can be generated at any time.

Electronic books have the characteristics of output diversity. Manual accounting in the book of accounts is the account records and paper media, in computerization is gradually separated. Because of the specific working environment of the computer and printer, as one of the elements of the book of paper media, but no longer as the only carrier of the classification and summary data of the account, the computer screen is agile and colorful, is winning people's favor. In contrast, the printout is not perfect, the cash diary had to be changed from fixed to loose-leaf type, ledger had to be printed from the monthly print the "full-page print", while the general ledger in the usual month is used "general ledger accounts for the current period of the amount of the comparison table" form to be printed out. The form to be printed out. The electronic books of account can be stored on other media, such as CD-ROMs, disks, etc., in the computer. So, when the need to take the books to a relatively distant place, you only need to bring a media on it, in the Internet mode is even simpler, there is no need to hold a large number of books to run, so that is inconvenient and unsafe.