Computerized Accounting (2nd Edition) [Capital University of Economics and Business Press]

Author: Mao Yi
Publisher:
Publish Date: 2002-03-19
Features: This book integrates knowledge of information systems and accounting according to the current financial and accounting system requirements. It systematically elaborates on the general principles and methods of information system analysis and design, as well as the implementation processes of various accounting business calculation systems based on accounting calculation content. The book is divided into 12 chapters. Chapter 1 is an introduction, which introduces the general concepts of computerized accounting information systems. Chapter 2 introduces the three commonly used methods in information system development: the system life cycle method, the prototyping method, and the three database theory method. Chapters 3 to 5 provide a detailed introduction to the entire process of developing information systems using the system life cycle method, taking the accounting system as an example to present the main work content and results of the system analysis and system design stages, facilitating the understanding and mastery of this method. Chapters 6 to 9 select several key accounting calculation businesses: material accounting, salary accounting, fixed asset accounting, and cost accounting, and provide specific introductions to the analysis and design of their computerized systems. Chapter 10 discusses the management of computerized accounting work. Chapter 11 explores the content and characteristics of internal control and audit work under computerized conditions. Chapter 12 introduces a commercialized accounting software. The book is rich in content, emphasizing both theory and practice, and can be used as a teaching material for undergraduate and junior college students majoring in accounting, finance, and management in higher education institutions, as well as a training manual for computerized accounting. It can also serve as a reference book for the development of accounting calculation software.