Text 6 Accounting Information Systems

Describe the features of an effective accounting information system. An effective accounting information system should capture and summarize transactions quickly, accurately, and usefully. It should generate a variety of accounting reports, including financial statements and trial balances, that aid management in operating a business. The four major aspects of a good accounting system are (1) control over operations, (2)compatibility with the particular features of the business, (3) flexibility in response to changes in the business, and (4) a favorable cost/benefit relationship such that benefits outweigh costs.

Understand how computerized and manual accounting systems are used. Computerized accounting systems process inputs faster than do manual systems and can generate more types of reports. The key components of a computerized accounting system are hardware, software, and company personnel. Account numbers play a bigger role in the operation of computerized systems than they do in manual systems, because computers classify accounts by account numbers. Both computerized and manual accounting systems require transactions to be classified by type.

Computerized systems use a menu structure to organize accounting functions. Posting, trial balances, financial statements, and closing procedures are carried out automatically in a computerized accounting system. Computerized accounting systems are integrated so that the different modules of the system are updated together.

Understand how spreadsheets are used in accounting. Spreadsheets are electronic work sheets whose grid points, or cells, are linked by means of formulas. The numerical relationships in the spreadsheet are maintained whenever changes are made to the spreadsheet. Spreadsheets are ideally suited to detailed computations as in budgeting.

Use the sales journal, the cash receipts journal, and the accounts receivable subsidiary ledger. Manual accounting systems use special journals to record transactions by category. Credit sales are recorded in a sales journal, and cash receipts in a cash receipts journal. Posting goes to the general ledger and to the accounts receivable subsidiary ledger, which lists each customer and the amount receivable from that customer. The accounts receivable subsidiary ledger is the main device for ensuring that the company collects from customers.

Use the purchases journal, the cash disbursements journal, and the accounts payable subsidiary ledger. Credit purchases in a manual system are recorded in a purchases journal and cash payments in a cash disbursements journal. Posting from these journals is to the general ledger and to the accounts payable subsidiary ledger. The accounts payable subsidiary ledger helps the company stay current in payments to suppliers.

New Words



accounting information system 会计信息体系

accurately 准确，精确

generate导致，产生

aspect方面

compatibility 一致性，和谐性

flexibility 机动性，灵活性

outweigh 超过

manual 用手操作的

component 组成部分，成分

hardware 硬件

software 软件

personnel全体成员，全体职员

menu 菜单，目录

automatically 自动地

integrate使一体化

module 组件，模块

spreadsheet 电子工作表

grid point 格点

formula 程式

numerical数字的

budgeting 预算

journal日记账

cash receipt 现金收讫发票

category 种类，类目

credit 贷款，赊欠

general ledger 总分类账

subsidiary ledger 明细分类账，辅助帐账

disbursement付出款

cash disbursement 现金付出款

purchase购买，购置

purchase journal 购买议事录

supplier 供应者