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MindMap Gallery Under accounting basics

Under accounting basics

Chapter 2 of Elementary Accounting Practice summarizes the accounting procedures, property inventory, Accounting informatization and other knowledge points. Friends in need hurry up and collect it!

Edited at 2024-01-29 18:27:02

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Outline

Overview of Chapter 1 of Elementary Accounting Practice
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accounting basis
- 101
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accounting basics
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- 2
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Under accounting basics

Accounting procedures

Also known as accounting organizational procedures or accounting forms, it refers to the combination of accounting vouchers, accounting books, and accounting statements.

Accounting Voucher Account Processing Procedure

Advantages: Simple, clear and easy to understand. The general ledger can reflect the occurrence of economic business in more detail.

Disadvantages: The workload of registering the general ledger is relatively large

Scope of application: Small units with small economic business volume

Summary accounting voucher accounting processing procedures

Advantages: Reduces the workload of registering the general ledger, facilitates understanding of the correspondence between accounts, and facilitates reconciliation of accounts

Disadvantages: It is not conducive to daily division of labor. When there are many transfer vouchers, the workload of preparing summary transfer vouchers is relatively large.

Scope of application: Large scale, many economic businesses

Account summary table accounting processing procedures

Advantages: Reduces the workload of registering the general ledger and plays a role in trial balance

Disadvantages: It cannot reflect the corresponding relationship between accounts, and it is not convenient to check accounts.

Scope of application: more economic businesses

Property inventory

Refers to a specialized method of inventorying or checking monetary funds, physical assets, current accounts and other property and materials to determine their deposits and find out whether the account deposits match the actual deposits.

type

According to inventory scope

Comprehensive inventory

Before the year-end final accounts, in order to ensure the authenticity and accuracy of the year-end final accounting information

When units merge, cancel, change original affiliations, Sino-foreign joint ventures, domestic joint ventures, or joint-stock restructuring (when major equity adjustments are involved)

When carrying out activities such as comprehensive asset assessment, liquidation and capital verification, etc.

Before the main person in charge of the unit is transferred from work

local inventory

Cash should be counted by the cashier at the end of each day

Bank deposits must be checked with the bank at least once a month

Inventories should be inventoried on a rotating basis or on a spot basis throughout the year. All valuable materials should be inventoried once a month.

Credits and debts must be reconciled at least once or twice a year

According to inventory time

Regular inventory

Irregular inventory

Press execution system

Internal inventory

external inventory

Methods and processing

method

Property Inventory Method

cash in stock

Field Count Method: Prepare a "Cash Inventory Count Report"; the cashier must be present during the count

Bank savings

The account book records of the bank deposit journal should be checked one by one with the statements transferred from the bank where the account is opened; if there is any outstanding amount, a "bank deposit balance reconciliation statement" should be prepared. Determine the actual amount of corporate bank deposits

Physical assets

Field inventory method and technical calculation method

Current accounts

Send a letter for confirmation

Original vouchers that can be used to adjust book figures: inventory cash count report form, actual deposit comparison form

Original vouchers that cannot adjust book figures: property and material inventory inventory sheet, bank balance adjustment sheet, bank reconciliation sheet

deal with

1. If any excess, loss, damage, etc. of property and materials are found, the situation should be verified, the reasons should be investigated and analyzed, accounting vouchers should be prepared according to the "Inventory Result Report Form", "Inventory Report Form", etc., and the account book records should be adjusted to ensure that the account facts are consistent. At the same time, the handling suggestions will be reported to the

2. After approval, the processing should be completed before the end of the period. If it is not approved at the end of the period, the accounting should be processed in accordance with relevant regulations and explained in the notes.

Accounting informatization

Accounting information concept

Accounting informatization refers to the process in which enterprises use computers, network communications and other modern information technology means to carry out accounting, and use the above technical means to organically combine accounting with other business management activities.

Accounting information system refers to a collection of accounting software and the software and hardware environments on which its operation depends.

Accounting processing in the information environment

Accounting software and accounting information system

Accounting information system refers to a collection of accounting software and the hardware environment on which its operation depends. It can be roughly divided into three situations according to its degree of development.

Accounting informatization (enterprises in the process of accounting informatization)

Decision support informatization (enterprises in the stage of financial management informatization)

Financial Sharing Center (large enterprises and enterprise groups with many branches and subsidiaries and wide distribution)

Accounting software generally has the following functions

Collect data directly for accounting and financial management

Generate accounting documents, account books, statements and other accounting information

Convert, output, analyze and utilize accounting data

Basic requirements for accounting processing in the information environment

1. The accounting software used by the enterprise should provide irreversible accounting functions, ensure the deletion and insertion functions of similar accounting vouchers, and shall not provide the function of modifying the date, amount, account and operator of the accounting vouchers.

2. If the data server is deployed overseas, a backup of the accounting data shall be kept within the country, and the backup frequency shall not be less than once a month.

3. Electronic accounting data and copies thereof may not be carried, sent or transported overseas without approval from the relevant competent authorities.

Application of financial robots and financial big data

Application of financial robots

Accounting and accounting statement presentation

Fund budgeting and management optimization

Expense reporting automation

Purchase and payment business automation

tax return

Total budget

Optimize supplier management

Optimize receivables management

Application of financial big data

Data collection and data comparative analysis are the main forms of financial big data application

Functions and applications of the Financial Sharing Center

Financial Sharing Center Concept

The financial sharing center refers to a new financial organizational management model that large enterprises or enterprise groups use information technology to centralize and unify their accounting work. It is a specific application of the enterprise's centralized management model in financial management. Its purpose is to use an effective operating model to solve the shortcomings of duplication of investment and low efficiency in the functional construction of large enterprises or enterprise groups.

Functions and applications of the Financial Sharing Center

The functional positioning of the financial sharing center can be divided into three types, namely centralized accounting type, centralized management and control type and value creation type.