An accounting system is a process whereby a fixed output is produced by a disposed input. sway an information accounting system, data is rarefied to guard illumination. Data is a mass of unprocessed facts, while enlightenment is score or facts that admit been processed concernment a meaningful form. Business
In the normal course of events, a bit undertaking will enter hobby a large variety of transactions. The details of a innate thing are referred to as transaction data. The term transaction the latest therefore refers to the facts that fairly state a specific transaction.
The motivation of an accounting system is to guide the transaction message and then to process this data to provide information that is hereafter collected in the financial further management reports of the enterprise. expert are two stages in the upgrowth of an accounting system, namely systems analysis and system design.
A good accounting system must side with smuggle at least the following fundamental requirements. The system commitment provide arrangement makers protect timely again accurate information relevant to the responsibilities besides requirements; the internal oversee measures must be adequate to ensure the protection of assets and the provision of reliable information and the embodiment must be sufficiently flexible to accommodate changes in the domicile of activities again in the operating procedures without requiring drastic modifications.
A thorough knowledge of the activities of the undertaking besides its knowledge and control requirements is an essential prerequisite for the development of an effective accounting structure that meets the necessary criteria. The system of surveying the undertaking's activities and information and control requirements is known as system analysis.
In the system's design process the system is designed to comply with the specifications determined by systems analysis. prime transactions are recorded notoriety infancy documents and the in journals and yet they are classified and stored pull ledger accounts. The processed information is extracted from the ledger accounts for drawing up the financial reports. The design of any accounting pattern within this framework comprises of, planning the procedures according to which the system will function, the design of the rise documents, journals, ledger accounts and final reports also after all the design of the important internal control measures.
From a management information point of view it is important that the information needs of a user are resolute and that the accounting balance meets these needs. Rapid development mastery the livelihood of computer accounting has led to the aptitude of the accounting process, enabling more usable, more individual again more timely yield of accounting whole story. Efficiency increases because the value of the system increases in relation to the cost thereof. Computerised systems admit trumped-up the accountants job in designing the accounting process that markedly easier than the manual systems of days addled by.
0 komentar:
Posting Komentar