第六章 账务处理程序(国外英文资料).docVIP

第六章 账务处理程序(国外英文资料) The sixth chapter accounts processing procedures Section 1 Summary of accounting procedure I. The concept of accounting procedure Accounting procedure refers to the combination of accounting documents, accounting books and financial statements. The accounting procedure begins with the examination of the original vouchers, and then compiles the accounting vouchers and the books of the account books, until the methods and procedures for preparing the financial statements are made. Two, accounts processing general procedure The amount of transaction record of business transactions, aggregate amount and balance, report the amount and balance. Three, meaning 1., it is conducive to the standardization of accounting procedures, to determine the reasonable contact between the vouchers, books and statements, to ensure the rigor of the accounting information processing process, and to improve the quality of accounting information. 2., it is beneficial to ensure the integrity and correctness of accounting records, and to strengthen the reliability of accounting information through the restraining effect of vouchers, books and reports. 3., it is beneficial to reduce unnecessary accounting links, improve the efficiency of accounting work and ensure the timeliness of accounting information through the orderly accounting procedures. Second classification of accounting procedures According to the general ledger accounts on the basis of different accounting procedures, more commonly used in a voucher program, course summary table processing program (also known as the summary of vouchers accounting procedure), aggregate vouchers and accounting procedure. I. bookkeeping procedures for accounting documents (1) concepts Accounting vouchers accounting procedure refers to the economic business, according to the original documents or collect original vouchers prepare accounting vouchers, accounting vouchers according to the direct registration of a general ledger account