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随着经济体制改革的不断发展,管理工作对会计数据的处理从时间上、结构上都有了新的要求。为了节省人力、提高工作效率,尤其是为满足现代化管理工作的需要,北京广播学院财务处和从事计算机工作的教师于1986年初开始了微机财务管理系统的研制工作。目前已基本成功。实践证明,会计学原理在微机财务管理系统的程序设计中有着非常重要的地位。一、复式记帐法的记帐规则在记帐输入程序设计中的运用。众所周知,复式记帐法是一笔经济业务同时在两个或两个以上有关科目中以相同的金额同时记帐的一种方法。例如从银行提取备用金200元,若经费限额代码是28,库存现金代码是29,用微机记帐通常要键入:29、S、(S代表收方金额)200元,和28、F、(F代表付方金额)200元。反映在屏幕上如图1所示:
With the continuous development of the reform of the economic system, the management of the accounting data processing from time to time, have a new structural requirements. In order to save manpower and improve work efficiency, especially in order to meet the needs of modern management, the financial department of Beijing Broadcasting Institute and the teachers engaged in computer work started the development of computer financial management system in early 1986. Has been basically successful. Practice has proved that the principle of accounting in the computer financial management system programming has a very important position. First, the double accounting method of accounting rules in the accounting input program design. It is well known that double entry accounting is a method of simultaneous simultaneous accounting of two or more of the same subjects in an economic operation at the same amount. For example, withdrawing a reserve fund of 200 yuan from the bank, if the fund limit code is 28 and the cash code of the inventory is 29, it is usually required to type in the computer bill: 29, S, (S represents the amount received) of 200 yuan, and 28, F, F on behalf of the payment amount) 200 yuan. Reflected on the screen shown in Figure 1: