外语教育网
您的位置:外语教育网 > 行业英语 > 计算机英语 > 相关阅读 正文
  • 站内搜索:

商业计算机-会计软件

2005-12-21 00:00Wikipedia

    Accounting software

    Accounting software is computer software that records and processes accounting transactions within functional modules such as accounts payable, accounts receivable, payroll and trial balance. It functions as an accounting information system. It may be developed in-house by the company or organization using it, may be purchased from a third party, or may be a combination of a third-party application software package with local modifications. It varies greatly in its complexity and cost.

    Since the mid 1990s, the market has been undergoing considerable consolidation, with many suppliers ceasing to trade or being bought by larger groups, notably by Sage and Microsoft.

    Modules

    Accounting software is typically composed of various modules, different sections dealing with particular areas of accounting. Among the most common are: Accounts payable—where the company enters its bills and pays money it owes Accounts receivable—where the company enters money received Billing—where the company produces invoices to clients/customers Collections—where the company tracks attempts to collect overdue bills (sometimes part of accounts receivable) Expense—where employee business-related expenses are entered General ledger—the company's "books" Inquiries—where the company looks up information on screen without any edits or additions Payroll—where the company tracks salary, wages, and related taxes Reports—where the company prints out data Timesheet—where professionals (such as attorneys and consultants) record time worked so that it can be billed to clients

    (Different vendors will use different names for these modules)

    Categories


     Personal Accounting

    Mainly for home users that use accounts payable type accounting transactions, managing budgets and simple account reconciliation at the inexpensive end of the market suppliers include:

    Low End

    At the low end of the business markets, inexpensive applications software allows most general business accounting functions to be performed. Suppliers frequently serve a single national market, while larger suppliers offer separate solutions in each national market.

    Many of the low end products are characterized by being "single-entry" products, as opposed to double-entry systems seen in many businesses. Some products have considerable functionality but are not considered GAAP or FASB compliant. Some low-end systems do not have adequate security nor audit trails.

    Mid Market

    The mid-market covers a wide range of business software that may be capable of serving the needs of multiple national accountancy standards and allow accounting in multiple currencies.

    In addition to general accounting functions, the software may include integrated or add-on management information systems, and may be oriented towards one or more markets, for example with integrated or add-on project accounting modules.

    High End

    The most complex and expensive business accounting software is frequently part of an extensive suite of software often known as Enterprise resource planning or ERP software.

    Vertical Market

    Some business accounting software is designed for specific business types. It will include features that are specific to that industry.

    Use by Non Accountants

    With the increasing dominance of having financial accounts prepared with Accounting Software, as well as some suppliers claims that anyone can prepare their own books. An area of concern going forward is that of non-accountants producing what they believe to be accurate statutory financial records when the reality may be that they have little understanding of the underlying transactions the package is recording.

    These developments have led to an added importance in the role of Systems Accountants. They look at the integrity of the reporting process of the automated accountancy systems and software. As the basic recording and interpretation is left to software and expert systems, the necessity to have a Systems Accountant overseeing the accountancy system becomes ever more important. The set up of the processes and the end result must be vigorously checked and maintained on a regular basis. In order to develop and maintain the integrity of the data and the processes that manage this data.

相关热词:reading computer pc IT accounting
行业英语辅导课程
李 健协和医科大学医学博士,美国国立卫生研究院博士后……详情>>
李健:医学英语网上辅导名师
高 云澳大利亚注册会计师协会会员,会计专业硕士……详情>>
高云:财会英语网上辅导名师
李文沛中国政法大学博士,师从著名法学家周忠海教授……详情>>
李文沛:法律英语网上辅导名师

  1、凡本网注明 “来源:外语教育网”的所有作品,版权均属外语教育网所有,未经本网授权不得转载、链接、转贴或以其他方式使用;已经本网授权的,应在授权范围内使用,且必须注明“来源:外语教育网”。违反上述声明者,本网将追究其法律责任。
  2、本网部分资料为网上搜集转载,均尽力标明作者和出处。对于本网刊载作品涉及版权等问题的,请作者与本网站联系,本网站核实确认后会尽快予以处理。本网转载之作品,并不意味着认同该作品的观点或真实性。如其他媒体、网站或个人转载使用,请与著作权人联系,并自负法律责任。
  3、联系方式
  编辑信箱:for68@chinaacc.com
  电话:010-82319999-2371