1、Accounting Information,Introduction to Accounting Information The applications of accounting software The development technique of accounting software The analysis and design of AI system,Accounting Information,了解会计信息化基本概念 To learn the basic concept of AI 了解会计信息化基本内容 To learn the basic theory of AI
2、了解会计软件基本知识To learn the basic theory of accounting software,学习目的与要求 Learning purpose and requirements,教学内容 Teaching Directions,会计信息化 Accounting Informatization,第一部分 会计信息化基本概念 The basic concepts of AI会计信息化的提出The origin of AI会计信息化的演变The evolvement of AI会计信息化的定义The definition of AI会计信息化的发展The developmen
3、t of AI,内 容,1-1.1会计信息化概念,“会计电算化”一词是1981年中国会计学会在长春一汽召开的专题讨论会上提出来的。通俗地讲就是计算机在会计工作中的应用。“会计信息化 ”，这一概念是1999年4月，深圳市财政局与深圳金蝶软件科技有限公司在深圳举办的“新形势下会计软件市场管理研讨会暨会计信息化理论专家座谈会”上提出的。 会计信息化是将会计信息作为管理信息的资源，全面运用以计算机、网络和通信为主的信息技术对其进行获取、加工、传输、存储、应用等处理，为企业经营管理、控制决策和社会经济运行提供充足与适时的信息；是会计电算化顺应信息化发展对传统会计进行变革的必然结果；是与手工会计环境相对应
4、的一个概念。,1-1.1 The concept of AI,The concept of computerized accounting was originated in a special colloquium which was held by Accountants Association of China in Changchun, 1981. Generally speaking, it refers to the application of computers in accounting affairs.The concept of AI, was put forward o
5、n a colloquia named “new situation of accounting software market, accounting information management seminar-cum-theory expert forum“ held by the Shenzhen Municipal Finance Bureau and the Shenzhen Kingdee Software Technology Co., Ltd in Shenzhen, April 1999.The accounting information is treated as a
6、management information resource in AI, and through the comprehensive use of computer, networking and communications-based information technology, it can conduct their acquisition, processing, transmission, storage, application processing, enterprise management, control and decision-making in order t
7、o provide adequate and timely information; it is the development of computerized accounting information comply with the accounting for changes in the traditional corollary; it is with manual accounting environment, corresponding to the concept.,1-1.2会计信息化的发展,1998年至今：管理型财务软件不断发展，进入ERP时代1993年到1998：核算型
8、会计软件得以推广1988年到1993年：形成商品化会计软件市场1977年到1988年：在国家支持下开始探索和实验,企事业单位中的普及趋势不可逆转。 向“管理一体化”方向扩展 ，会计电算化正成为会计信息化。 单位会计信息化与行业会计信息化相互渗透，相互促进。 软件技术与管理组织措施日趋结合。 与手工会计制度溶合为一体的信息化会计制度体系将全面形成。 计算机审计将由绕过计算机审计向穿透计算机审计发展。,发展历程,发展趋势,核算型,推广,起步,管理型,1-1.2 The development of AI,1998 to present: The continuous development of
9、managed financial software, entering into the ERP era1993 to 1998: Accounting-based accounting software was promoted.1988 to 1993: The formation of commercial accounting software market1977 to 1988: Began to explore and experiment under the states support,The popularity of the trend in enterprises a
10、nd institutions is irreversible. With the expansion of “Management Integration“, computerized accounting is becoming accounting information. Units of accounting information with industry-oriented and accounting information are mutually penetrating and reinforcing. Software technology and management
11、increasingly integrate organizational measures. Manual accounting system with the fusion of information technology as a whole system of accounting system will be fully formed. Computer Audit will be changed from bypassing the computer audit to penetrating the computer audit.,Development history,Deve
12、lopment Trend,Accounting,Popularity,Origin,Management,第一部分 会计信息化基本概念The basic concepts of AI 第二部分 会计信息化基本内The basic elements of AI开展信息化的基本条件The basic conditions for carrying out information开展信息化的资金运用The use of information technology resources开展信息化的主要内容The main elements for carrying out information t
13、echnology,内 容,1-2.1开展会计信息化的基本条件,基本条件,人员准备,转变思想观念,搞好基础工作,其他准备,资金准备,会计信息化人才的引进和员工的再培训,尤其是单位领导的观念,健全内部控制和流程的优化,原始凭证和初始资料的整理,1-2.1 The basic requirements for carrying out accounting information,Fundamental conditions,Staff Preparation,Change ideas and conception,Improve the basic work,Other preparation,
14、Capital reserve,The introduction of accounting information personnel and staff re-training,Especially the conception of leaders,Better internal control and process optimization,Clean the original documents and initial information up.,1-2.2会计信息化资金应用情况,1-2.2 Application of accounting information resou
15、rces,1-2.2会计信息化资金应用情况,可行性和规划,计划和建立会计信息系统,建立组织和管理系统,会计信息化的可行性研究 ：主要针对组织、技术、经济三方面的可能性和经济性 会计信息化规划 ：所要达到的目标，以及如何有效地、分步骤实现这个目标而作的规划 。,编制实施计划 ：根据确定的规划，确定人力、物力、财力的具体安排和工作的时间表。 建立会计信息化系统 ：组织人力、财力、物力，建立电算化的会计系统。,建立会计信息化后的组织与管理体系 ：信息化后单位组织机构的调整，包括各项职能、职责的重新划分和流程的优化完善。,1-2.2 Application of accounting informat
16、ion resources,Feasibility ad Planning,Plan and the establishment of accounting information system,The establishment of the organization and management systems,The study of the feasibility of accounting information: The main targeted organizational, technical and economic aspects of the possibility a
17、nd economy Planning for Accounting Information : The planning for the objectives to be achieved and how effectively, step by step to achieve this goal.,The preparation of implementation plan: According to the established plan, determine the human, material and financial resources of the specific arr
18、angements and work schedule. The establishment of accounting information systems: organization of human, financial and material resources, the establishment of computerized accounting systems.,The organization and management systems after the establishment of accounting information: the adjustments
19、of information-based unit of organizations, including the functions, responsibilities, re-classification and process optimization improved.,Feasibility and Planning,第一部分 会计信息化基本概念The basic concepts of AI 第二部分 会计信息化基本内容The basic elements of AI 第三部分 会计软件概述Accounting Software Overview 会计软件定义与分类 Definit
20、ion and classification of accounting software 会计软件子系统介绍 Introduction of accounting software systems 会计软件业务处理流程 Accounting software business processes,内 容,1-3.1会计软件定义与分类 Classification Accounting Software,会计软件：是指专门用于完成会计工作的计算机软件，会计软件是会计信息系统的核心。Accounting Software: is dedicated to the completion of ac
21、counting computer software, it is the core of the accounting information system.,1-3.1分类会计软件,网络结构会计软件：是指能够在网络环境下运行并能够进行多用户数据共享的会计软件。,单机结构会计软件：是将会计软件的所有模块的运行程序和数据库共存在一台计算机中。,专用会计软件：又称为定点开发会计软件，它是指仅适应于个别单位会计业务处理的会计软件。通常由企业针对自身的会计核算和管理特点而自行开发或委托他人开发研制。,管理型会计软件：是利用会计核算业务提供的信息以及其他生产经营活动资料，采用各种管理模型、方法，对经营
22、状况进行分析和评价，具有事前预测、事中控制和辅助决策功能的会计软件。,通用会计软件：是指在一定范围内适用的会计软件。又分为全通用会计软件和行业通用会计软件。,核算型会计软件：是指专门用于完成会计核算工作的会计软件，主要完成会计核算的电算化。,1-3.1 Classification Accounting Software,Network accounting software: that can run in a networked environment and the data be able to shared by multi-users.,Stand-alone accounting
23、 software: Its the module of accounting software and databases running programs co-existly on a computer.,Special Accounting Software: accounting software, also known as designated development, it is only adapted to the individual units of accounting software accounting business processes. Usually b
24、y enterprises for their own accounting and management characteristics of self-developed or commissioned developed,Managerial Accounting Software: is the use of accounting information provided by businesses as well as other production and business activity data, using a variety of management models,
25、methods, analysis and evaluation of business conditions, with the prior forecast, things in the control and support decision-making function of accounting software .,General Accounting Software: refers to a certain extent the applicable accounting software. Further divided into general-purpose accou
26、nting software and industry-wide general accounting software.,Accounting-based accounting software: is dedicated to the completion of accounting work, accounting software, primarily the completion of the computerized accounting.,1-3.2会计软件子系统介绍,账务处理子系统是会计软件的核心系统，它以会计凭证为原始数据，进行记录、分类、计算、汇总，输出总分类账、明细分类账
27、、日记账及其他辅助账簿、凭证和报表。,库存核算主要包括原材料和库存商品两类，其主要功能有：材料和商品进、销、存管理；成本核算及账务处理；发票的处理。,销售核算子系统一般要和存货子系统中的库存商品核算相联系，实现对销售收入、销售费用、销售税金、销售利润的核算。,工资核算子系统完成工资的修改、计算、发放工资费用的汇总和分摊等工作，生成工资结算单、职员工资发放条、工资结算汇总表等。,销售核算,账务处理,库存核算,工资核算,固定资产,固定资产核算子系统主要是用于固定资产明细核算及管理。该子系统实现固定资产增减变动核算、折旧的计提与分配等工作。,成本核算,成本核算子系统实现各种费用的归集和分配，及时准确
28、地计算出商品的总成本和单位成本，并自动编制机制转账凭证供账务处理子系统使用。,往来核算,往来核算子系统完成应收应付账款的登记、冲销工作，动态反映各客户供应商信息及应收应付账款信息，并可进行账龄分析和坏账估计。,会计报表,会计报表子系统是按国家统一的会计制度规定，根据会计资料而编制会计报表，向公司管理者和政府部门提供财务报告。,1-3.2 The introduction of accounting software subsystem,Accounts processing subsystem is the core of accounting software systems, accoun
29、ting documents are regarded as the raw data, processing record-keeping, classification, calculation, summary, export general ledger, subsidiary ledgers, journal and other supporting books, documents and reports.,Inventory accounting mainly includes raw materials and stock commodity, its main functio
30、ns are: materials and goods into, sales, inventory management; cost accounting and accounts processing; invoice processing.,Sales and inventory accounting subsystems are generally linked to in stock commodity accounting subsystem in order to achieve sales revenue, selling expenses, sales tax, sales
31、profit accounting.,Payroll accounting subsystem is to complete change of wages, calculation, payment of wages the cost of aggregation and sharing, etc., generate pay statements, payment of staff salaries, wages and other settlement matrix.,Sales Accounting,Accounting Treatment,Inventory Accounting,P
32、ayroll accounting,Fixed assets,Fixed asset accounting subsystem is mainly used for fixed asset accounting and management details. The subsystem is to achieve changes in fixed assets, changes in accounting, depreciation accrual and distribution and so on.,Cost calculation,Cost accounting subsystem is
33、 to achieve the imputation of various costs and distribution of timely and accurate way to calculate the total cost of goods and unit costs, and automates the production of a mechanism for transfer of certificate processing subsystems used accounts.,Between accounting,Between accounts subsystem is t
34、o complete the registration, write-off of work, the dynamic reflection of the customer supplier information and accounts receivable accounts payable information, and may also do the aging analysis, and estimates bad debts.,Accounting statements,Accounting statements subsystem is a national unified a
35、ccounting system which provides financial reports to corporate executives and government departments , according to the preparation of financial statements of accounting information.,1-3.3会计软件业务处理基本流程,1-3.3 The basic processes of accounting software,1-3.4环境设置与账套设置,系统账套设置应在安装后立即进行。它包括账套号定义,各账套的单位名称、使
36、用的会计制度、会计主管名称、会计科目结构、会计期间划分、会计年度的设定、会计账套的启用期间等。,操作员及操作权限设置用于定义使用会计软件的操作人员信息及其使用权限。 编码设置用于初始设置及修改会计账套中所需要的所有编码。,1-3.4 Environment Settings and Set of Books,The set of books system should be carried out immediately after installation. It includes definitions of the No. of books ,names of books units ,
37、 the using of accounting system, the name in charge of accounting, the structure of accounts, the period of division, the setting of fiscal year, accounting set of books during the opening, etc.,Operators and operational authority is to set accounting software which used to define the use of informa
38、tion and the use of the operator permissions. Encoding settings is for initial setup and modification of accounting set of books in all the code needed.,1-3.5权限及编码设置与数据录入,初始数据录入就是录入启用会计期间前一个期间的余额数据，形成本期的期初数据。该功能还具有对期初数据录入平衡性检验的功能。如果启用期间不是会计年度的第一个期间，还需要录入以前各期的累计发生金额。,1-3.6日常业务及期末核算与系统维护,系统维护功能包括系统管理、
39、系统检查及系统维护等功能。 系统管理有操作员的密码修改、当前处理会计期间的设置、打印机选择及纸张设置等功能。 系统检查主要是一些对系统数据的正确性、一致性及完整性检查功能。 系统维护主要是解决系统数据出现问题后，软件提供的自动解决功能。,日常业务处理包括原始单据处理、记账凭证的处理、汇总表查询打印、明细流水账查询打印及其它辅助功能。 期末核算一般有期末计算、期末转账凭证生成、期末结账等功能。其中最主要的功能是期末结账，用于终结某会计期间或年份的核算处理，故也将期末核算称为期末结账,1-3.6 Ordinary course of business and final accounting an
40、d system maintenance,System maintenance functions include system management, system inspection and maintenance functions. System Management includes the operators password changes, the current accounting period dealing with the settings, the printer selection and paper setting functions. System chec
41、ks are mainly some of the system data accuracy, consistency and integrity checking. System maintenance is mainly to resolve problems with system data, the software solution to provide automated features,Ordinary course of business processing includes original documents processing, accounting certifi
42、cate processing, summary table query to print, print detail running account inquiries, and other auxiliary functions. Final accounting are generally the end of the end of the accounting terms, the end of transfer certificate generation, the end of billing and other functions. The most important func
43、tion is the end of checkout, for the end of an accounting period or accounting year of treatment, it will also be the end of the accounting known as the end of checkout,第一部分 会计信息化基本概念 The basic concepts of AI 第二部分 会计信息化基本内容The basic elements of AI 第三部分 会计软件概述Accounting Software Overview 第四部分 会计软件的选择
44、 The choice of accounting software自行开发软件和商品化软件 Self-developed software and commercial software知名商品化软件公司 Well-known commercial software company,内 容,1-4.1自行开发会计软件和商品化会计软件,商品化会计软件的特点 ： 通用性好、保密性高。 软件由厂家统一维护与更新。与专用软件相对比，易学性较弱，初始化工作量大。,商品化会计软件是否符合国家统一要求，具有合法性。 商品化会计软件是否具有实用性、可靠性、稳定性和先进性。 软件厂家的技术实力、发展前景、信誉
45、和售后服务 。 选择商品化会计软件应注意的其它问题。,注意问题,1-4.1 self-developed accounting software and accounting software for commercialization,Universal usages, high confidentiality. Software maintenance and updates are both from the factory. Compared with special software, the ease of learning is weak, the initialize work
46、load is heavy.,Whether the commercial accounting software meets requirements of national unity, with legitimacy. Whether the commercial accounting software is with usability, reliability, stability, and advanced technology. The strength and prospects of software manufacturers as well as the credibil
47、ity and after-sales service. other issues should be paid attention to on selecting commercial accounting software.,Note taking,1-4.2知名商品化会计软件公司,用友有限公司：成立于1988年，2001年5月，用友公司股票在上海证券交易所挂牌上市 。 金蝶软件公司：1996年，成功发布中国第一个基于Windows平台的财务软件-金蝶财务软件V2.51 For Windows。2001年，金蝶公司在香港创业板上市。 金算盘软件有限公司：金算盘软件有限公司创立于1992年，
48、总部设于重庆。主要致力于通过互联网和移动通信网向用户提供集ERP功能和电子商务功能于一体的全程电子商务服务。 新中大软件股份有限公司：新中大软件股份有限公司是精细化管理倡导者和URP思想的原创者。 速达软件技术有限公司：速达软件技术（广州） 有限公司是中国中小企业管理软件行业的领导者。,UFIDA Co., Ltd.: Founded in 1988, in May 2001, UFIDA companys shares on the Shanghai Stock Exchange. Kingdee software company: In 1996, the successful launc
49、h of Chinas first Windows-based platform for financial software - financial software Kingdee V2.51 For Windows. In 2001, Kingdee listed companies in Hong Kong GEM. Gold Abacus Software Co., Ltd.: Gold Abacus Software Co., Ltd. was founded in 1992 and headquartered in Chongqing. Focused on the Intern
50、et and mobile communications network to provide users with sets ERP functionality and e-commerce functionality in one of the full e-commerce services. NEWGRAND Software, Inc.: NEWGRAND Software Co., Ltd. is a meticulous management advocate and URP originators of ideas. Superdata Software Technology Co., Ltd.: Superdata Software Technology (Guangzhou) Co., Ltd. is Chinas SME management software industry leader.,
