Accounting system design

Author: Li Fengming
Publisher:
Publish Date: 2002-09-01
Features: Accounting system design is not a new discipline. In Western countries, it has long been a mandatory core course for accounting majors. Most financial and economic universities in China also offer this course. Based on the needs of accounting and related management programs, the basic idea of this textbook is to first explain fundamental theories and knowledge, then focus on the content and operational process of accounting systems. Guided by cybernetics, information theory, and systems theory, it outlines the overall framework of accounting systems. The main feature of this textbook is the integration of the principle of internal control throughout the book, emphasizing a "new" approach—new in concept, system, content, and writing style. The textbook is primarily based on the newly revised "Accounting Law of the People's Republic of China" in 1999, the "Enterprise Accounting System" promulgated in 2000, and the recent new requirements of China's accounting system reforms. Starting from the overall framework of the internal control system, it uses internal control as the pivot for accounting system design, offering both theoretical depth and practical relevance. The book consists of 11 chapters, with a rigorous structure and a complete system. Except for Chapter 1, the remaining 10 chapters focus on practical operations, emphasizing the design of accounting data and accounting transaction processing. Chapters 1, 8, and 10 contain new content that has never been covered in any similar textbooks before, or content that has been written in accordance with the newly revised accounting law. The main writing method of this book is to transform the abstract and element-based methods and procedures of internal control into specific, actionable methods and procedures in accounting systems. The chapters are arranged in the order of the content of unit accounting systems. To avoid repetition with related courses and the book's content, important economic transaction procedures are condensed into one chapter, changing the traditional chapter-by-chapter approach. This not only expands the content but also highlights the key points. Each chapter begins with a content outline and ends with questions and exercises, helping students grasp the key points of each chapter and enabling them to master knowledge and skills in a tiered manner. This textbook is suitable as a undergraduate textbook for accounting and auditing majors in financial and economic universities. It is worth mentioning that this textbook has been selected as a topic for the "Fifteenth Five-Year Plan" national-level textbook project in general higher education.