What is "accounting system"❓

What is "accounting system"❓

For this article, we would like to present about the issue of a good accounting system. How will affect the business, bring it together. If you're ready, let's go see it.

🔸 Get to know Accounting

Accounting system is the setting of business policies. by the accounting policies and accounting practices to be consistent with the activities of the operations of all The part that is relevant both internally and externally of the organization. and consider the principles of good control and the characteristics of that organization

🔸 Elements in setting up an accounting system

1. Evidence in accounting

Accounting evidence is what is a record or documentary evidence used for accounting. can be divided into 3 types

- Official documents produced by third parties, such as receipts, invoices, delivery notes, purchase tax invoices, etc.

- Documents prepared by the person responsible for accounting To be issued to a third party, including a receipt for receiving money Payment vouchers, invoices, sales tax invoices, etc.

- Documents prepared by the person responsible for accounting for use in their own business, such as petty cash slips advance payment slip Travel expenses reimbursement, etc.

The business policy is a guideline for the common practice of personnel within the organization in order to achieve the goals of the organization together. This accounting policy refers to the accounting reporting standards that an entity uses. In order to support the financial position and results of the operations of the organization

3. Methods of working in accounting

The method of operation is the process of work that the management department has set forth as a common standard. which will cover all Activities of the organization's operations

4. Tools used for work

which in this section is a tool used in the operation This is a tool that supports the work process, including accounting programs. Internet network-related systems

5. Personnel

The personnel involved in the process of designing the accounting system are:

administrative department It is important as a person who sets the accounting policy. and have support in terms of resources for example budgeting Personnel allocation and procurement of tools and equipment, etc.

Developer and system analysis which is an expert in the field of accounting system design with the experience and knowledge of accounting standards Account check internal control and including relevant regulations and have an understanding of the environment and type of business

6. Internal control of the accounting system

The internal control of the accounting system is the main application of the internal control to be used in the system of accounting. In order for the accounting system to be efficient and in accordance with the policy of the business

How are you? Hope this article will be useful for all readers and see you in the next article.

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