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    Application Of Anti Accounting Function In Accounting Software

    2016/6/13 23:19:00 17

    Accounting SoftwareAnti BookkeepingFunction Application

    Whether in manual accounting or computerized accounting, it is necessary to register books according to the audited bookkeeping vouchers, which is called bookkeeping.

    Counter bookkeeping is the cancellation of the accounting data that has been registered. It is the reverse operation of accounting and a concept in computerized accounting system. The accounting software sold in the market has this function.

    Whether there should be anti bookkeeping function in accounting software has always been controversial.

    The author believes that the anti bookkeeping function is an ideal way to amend the computerized accounting system for errors in the processing of economic business. As long as strict restrictions are imposed on its use, it can make it a part of the accounting software function.

    The anti bookkeeping function plays an irreplaceable role in the following situations:

    1. a large number of false credentials are registered.

    This situation is very easy to happen in the initial stage of the computerization accounting system.

    If there is no counter bookkeeping function, only the wrong account correction certificate can be made to correct, resulting in a large amount of useless redundant information in the account book, which affects the use of accounting information and is not conducive to the audit work.

    When auditors find wrong accounts, they may make corrections in subsequent vouchers. However, when this happens in large numbers, auditors will be paralyzed by errors and disadvantages, which will affect the efficiency and error checking ability of audit work.

    If black has the function of counter bookkeeping, it can cancel the wrong account in time, revise the error voucher and recharge it. The redundant information in the account book can be greatly reduced, and the account book will become concise and easy to use.

    Two

    Discrepancy in accounts

    Because the carelessness of accountants often occurs in the trade union, it often causes errors in the accounts, resulting in discrepancy of the accounts.

    In the computerized accounting information system, the relevant data of the bookkeeping voucher library should be pferred to the account book database. Before the official posting, the accounting voucher should be reviewed and approved to ensure its correctness.

    However, when the computerized accounting system is damaged by computer virus or stored in accounting books, the computer hard disk will suffer physical damage.

    The best way is to

    Negative Posting

    If the credential data is correct, only the account record is incorrect, cancel the wrong account book and then pfer the correct credentials.

    If the certificate is incorrect, no matter whether the account record is correct, the record data of the account book should be cancelled first, and then the error will be made.

    voucher

    After modification, the registration is re registered.

    3. the accounting process was accidentally interrupted.

    In manual accounting, it does not become a problem. Bookkeeping personnel only need to register later.

    But in the computerization accounting system, the account is automatically carried out by the computer. When the unexpected interruption of power, virus invasion and so on leads to the unexpected interruption of the accounting process, the accountants can not understand how many credentials have been logged in, and can not continue to keep the account after the system is restored to normal.

    Theoretically speaking, people who are proficient in computer and accounting software can learn the credentials that have been registered when the accounting process is interrupted by querying the account book database records, etc., but this is unrealistic for the computerized accountants.

    Even if you know the number of credentials that have been registered when an accident is interrupted, accounting software is not allowed to continue to keep accounts. The only way is to set up the counter bookkeeping function.

    In view of this, the basic functional specification of accounting also stipulates that accounting software should have the function of restoring existing data to the nearest state under the condition of computer failure or internal and external accounting data being destroyed due to forced shutdown and other reasons.

    The anti bookkeeping function is obviously not a common function. It is only used in the special cases mentioned above.

    If abusing the anti accounting function, it will not only affect the seriousness of accounting treatment, but also greatly increase the workload.

    Many people use this as a reason to oppose designing anti accounting functions in accounting software.

    For this reason, strict restrictions must be imposed on the use, and the conditions must be limited to:

    1. the operator must be the original bookkeeper authorized by the system administrator.

    In computerized accounting system, bookkeeping personnel should be fully responsible for the correctness of account books.

    Anyone who accounts for errors can only be responsible for revision.

    The anti bookkeeping function is to cancel some or even all of the wrong account records and then recharge them correctly. It is a corrective action for wrong accounts.

    In order to ensure the seriousness of bookkeeping operations, the operator must be authorized by the system administrator to implement counter bookkeeping.

    I will accompany you.

    2. only before checkout.

    Closing accounts means that the business of this period is fully processed and is sealed after being deemed correct.

    Settlement also indicates that there is no economic business to be processed in this period. Therefore, it is no longer allowed to enter the account vouchers of this period, nor is it allowed to counter charge the current economic pactions.


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