Accounting bookkeeping system based on increasing and decreasing bookkeeping

Abstract

The invention discloses an accounting bookkeeping system based on an increase and decrease bookkeeping method. The accounting bookkeeping system comprises six types of accounts: assets, liabilities, owner rights and interests, income, cost and profit. Each type of account is provided with accounting subjects including names and serial numbers, and an account is set up for each subject. The account attribute is unique, that is, each subject only belongs to one type of accounts. The accounting directions are'increase 'and'decrease', and increase and decrease of the amount of accounting subjects are recorded respectively. The bookkeeping rule is that the increase of the amount of the accounting subject is recorded in an increase direction, and the decrease is recorded in a decrease direction. And after accounting subjects influenced by the economic business are determined, an accounting entry is compiled according to an accounting rule. In the stages of entry compiling, account passing, general account and detail account checking, account settling, entry compiling and adjusting, account passing and the like, an extended accounting identical equation of asset + cost = liability + owner rights and interests + income can be used for trial balance. And finally, according to the general ledger information, generating financial statements including a debt sheet, a profit sheet, a cash flow sheet and the like.

Description

Technical Field

[0001] The present invention relates to an accounting system based on increase and decrease bookkeeping, and belongs to the technical field of accounting and financial management. The present invention provides an innovative accounting method, which reduces the difficulty for learners to master the bookkeeping system through the method of increase and decrease bookkeeping, realizes real-time error correction of accounting subjects and bookkeeping amounts in the accounting process, and greatly improves the efficiency and accuracy of accounting work. Background Art

[0002] In the traditional accounting system, the debit-and-credit accounting method is a long-standing and widely used accounting recording method. Its core lies in reflecting the increase and decrease of accounts through the two directions of "debit" and "credit". This method meets the basic needs of accounting work, but with the rapid development of information technology, its limitations are becoming increasingly prominent.

[0003] The double-entry bookkeeping method is based on the accounting equation "Assets = Liabilities + Owners' Equity". It records each economic transaction in the accounting books through the two bookkeeping symbols "debit" and "credit". Specifically, increases in asset and expense accounts are recorded as debits, and decreases are recorded as credits; the opposite is true for liabilities, owners' equity, income and profit accounts, with increases recorded as credits and decreases recorded as debits. This bookkeeping method requires accountants to have a deep understanding and mastery of complex debit and credit rules to ensure the accuracy and completeness of accounting records.

[0004] Learning and mastering the complex rules of debit and credit accounting requires a lot of time and effort. When dealing with complex economic operations, such as asset impairment and debt restructuring, debit and credit accounting often does not seem intuitive and flexible enough. Accountants need to make complex inferences and judgments based on the specific circumstances of the business and the debit and credit rules, which undoubtedly increases the difficulty of the work and the risk of errors.

[0005] With the rapid development of information technology, the processing and analysis of accounting data are also undergoing profound changes. The traditional manual bookkeeping method has gradually been replaced by computerization and networking, and the accounting information system (AIS) has become an important tool for modern accounting work. In the information environment, the processing of accounting data not only needs to meet the basic requirements of accuracy, completeness and timeliness, but also needs to have higher efficiency and greater flexibility.

[0006] However, the debit-and-credit accounting method cannot achieve real-time error correction in the entire accounting process when dealing with large-scale, high-frequency accounting data, and cannot detect errors in the misuse of accounting subjects. Due to the limitations and complexity of debit and credit rules, accountants need to spend a lot of time and energy to enter and check data, and errors in the later stages of the accounting cycle require a lot of effort to trace back to the source before they can be corrected. In addition, the debit-and-credit accounting method also has certain limitations when dealing with complex businesses such as cross-period transactions and consolidated statements. Therefore, finding a more efficient, intuitive, and flexible accounting method has become a focus of common concern in the accounting academic and practical circles.

[0007] It is in this context that we propose an accounting system based on increase and decrease bookkeeping. Summary of the invention

[0008] The present invention provides an accounting system based on increase and decrease bookkeeping. The system realizes direct recording and reflection of accounting information by setting two bookkeeping directions of "increase" and "decrease". The direction "increase" corresponds to the increase of the amount of the accounting subject, and the direction "decrease" corresponds to the decrease of the amount of the accounting subject. In this system, each transaction is clearly marked as increase or decrease with increase and decrease symbols, so that the changes in accounting subjects can be intuitively displayed. In addition, the system also introduces a new trial balance mechanism, so that accountants can verify the accuracy of bookkeeping in a timely manner.

[0009] The accounting system of the present invention includes the following parts:

[0010] (1) Account setup: The accounting system includes six types of accounts, namely assets, liabilities, owner's equity, income, expenses and profits. According to business needs, corresponding accounting subjects are established for each of the six types of accounts, including the name and number of the accounting subject. An account is set up for each accounting subject.

[0011] (2) Account attribute setting: Account attribute refers to the account category. Each accounting subject can only belong to one type of account, that is, the account attribute is unique.

[0012] (3) Accounting direction design: Each account contains two directions: "increase" and "decrease". The "increase" direction records the amount of economic activities that increase the accounting items and related information; the "decrease" direction records the amount of economic activities that decrease the accounting items and related information.

[0013] (4) Bookkeeping rules: An increase in the amount of an accounting item is recorded in the “increase” direction, and a decrease in the amount of an accounting item is recorded in the “decrease” direction.

[0014] (5) Bookkeeping: Determine accounting subjects based on economic activities and keep accounts according to the increase and decrease accounting rules.

[0015] (6) Trial balance of accounting entries: Use the extended accounting identity "Assets = Liabilities + Owner's Equity + Revenue - Expenses" to perform trial balance on each accounting entry. Trial balance is required for each accounting entry of an economic transaction. Trial balance is performed based on two factors: the attributes of the accounting subject and the amount of the economic transaction. Substitute the account attributes and amount of the accounting subject involved in the economic transaction into the extended accounting identity at the same time, and make the following judgment: if the extended accounting identity remains constant, the accounting entry is correct, and the next economic transaction is recorded or the recording is completed; if the extended accounting identity is not constant, the accounting entry is wrong, confirm the error type, the accounting subject is wrong or the amount is entered incorrectly, correct it according to the error type, and continue trial balance until the entry is correct and the extended accounting identity is constant.

[0016] (7) Posting: Posting the accounting entries that carry economic transactions from the journal voucher or journal book to the general ledger and detailed ledger. In the "increase" direction, the amount of increase in the account is recorded in the order of the entry; in the "decrease" direction, the amount of decrease in the account is recorded in the order of the entry.

[0017] (8) Account calculation: Calculate the amount of increase and decrease in the general ledger and detailed ledger, and calculate the balance of the general ledger and detailed ledger.

[0018] (9) Trial balance of account balance: Call the extended accounting identity "Assets = Liabilities + Owner's Equity + Revenue - Expenses" and perform trial balance on the general ledger based on the balance. Substitute the balances of all accounts into the extended accounting identity according to the account attributes and make the following judgments: if the extended accounting identity remains constant, the account accounting is correct; if the extended accounting identity is not constant, there is an error in the account accounting. Trace back the error and correct it, and continue trial balance until the extended accounting identity is constant.

[0019] (10) Closing and trial balance: Prepare closing entries. Use the extended accounting identity "Assets = Liabilities + Owners' Equity + Revenue - Expenses" to perform trial balance. The judgment procedure is the same as step (6). (Note: The current year profit account is classified as an owner's equity account when trial balancing)

[0020] (11) Post closing entries, calculate corresponding accounts and conduct trial balance: Same as step (9).

[0021] (12) Report generation: Automatically generate financial statements based on general ledger account information, including balance sheets, income statements, and cash flow statements.

[0022] Compared with the traditional debit-credit accounting method, the accounting system based on increase-reduction accounting of the present invention has the following advantages:

[0023] 1. Easy to master: The two accounting directions of "increase" and "decrease" correspond to the actual increase and decrease of accounting items. The symbols correspond to the actual meanings, and the accounting methods of the six major account categories are consistent. Under the debit-credit accounting method, asset and expense accounts are debited when they increase and credited when they decrease. Liabilities, owner's equity, income and profit accounts are credited when they increase and debited when they decrease. It is difficult for beginners to learn.

[0024] 2. Timely error correction: Using the extended accounting identity to perform trial balance, each economic transaction can be immediately trial-balanced after the accounting is completed, which can timely discover and correct accounting errors. The debit-credit accounting method uses the general ledger balance or the amount of occurrence to perform trial balance at the end of the month. Once an error is found, it is very difficult to trace the source and the error correction is seriously delayed.

[0025] 3. Fewer redundant calculations: For each accounting entry, the correctness of the entry amount is checked based on the extended accounting identity. Regardless of whether one increases and the other decreases or the two increases and decreases, the amounts in both directions are equal. There is no need to calculate the cumulative amount of historical entries, and there is no need to continuously accumulate the debit and credit amounts to determine whether there is an accounting error in a single entry.

[0026] 4. Can identify some accounting errors: Running accounting identities for error checking can identify some incorrect accounting accounts. When preparing entries, if asset and expense accounts are confused with liabilities, owner's equity and income accounts, the extended accounting identities can identify such errors.

[0027] In summary, the accounting system based on increase and decrease bookkeeping of the present invention is an efficient, intuitive and accurate accounting method, which has important practical value and promotion significance. BRIEF DESCRIPTION OF THE DRAWINGS

[0028] Figure 1 It is a flow chart of the present invention. DETAILED DESCRIPTION

[0029] See also Figure 1 As shown, the bookkeeping process under an accounting system provided by the present invention is:

[0030] (1) Given the current economic activities;

[0031] (2) Determine the accounting subject, transaction direction and transaction amount;

[0032] (3) Determine account attributes, accounting direction and amount;

[0033] (4) Generate accounting vouchers;

[0034] (5) Call the extended accounting identity to perform trial balance. If "Assets ≠ Liabilities + Owners' Equity + Revenues - Expenses", the economic transaction is recorded incorrectly and the accounting subject attributes need to be re-determined, i.e., step (3). If "Assets = Liabilities + Owners' Equity + Revenues - Expenses", the economic transaction is recorded correctly.

[0035] (6) Post the accounting entries that carry economic transactions from the journal vouchers to the general ledger and detailed ledgers. In the "increase" direction, record the increase in the account in the order of the entries; in the "decrease" direction, record the decrease in the account in the order of the entries;

[0036] (7) Accounting: Accounting for the "increase" and "decrease" amounts in the general ledger and detailed ledgers, and accounting for the balances of the general ledger and detailed ledgers;

[0037] (8) Trial balance of account balance: call the extended accounting identity "Assets = Liabilities + Owner's Equity + Revenue - Expenses" and perform trial balance on the general ledger based on the balance. Substitute the balances of all accounts into the extended accounting identity according to the account attributes and make the following judgments: if the extended accounting identity remains constant, the account accounting is correct; if the extended accounting identity is not constant, there is an error in the account accounting. Trace back the error and correct it, and continue trial balance until the extended accounting identity is constant;

[0038] (9) Prepare closing entries;

[0039] (10) Use the extended accounting identity "Assets = Liabilities + Owners' Equity + Revenue - Expenses" to perform a trial balance. The judgment procedure is the same as step (5); (Note: The current year profit account is classified as an owner's equity account when performing a trial balance)

[0040] (11) Post the closing entries;

[0041] (12) Calculate the corresponding accounts and balances and conduct trial balance: same as step (8);

[0042] (13) Automatically generate financial statements based on general ledger account information, including balance sheet, income statement and cash flow statement.

[0043] The above shows and describes the basic principles, main features and advantages of the present invention. In practical applications, the accounting system can be widely used in enterprises and organizations of all sizes, regardless of the complexity of their business. For example, for small enterprises, accountants can quickly and accurately record daily transactions through simple increase and decrease accounting rules, greatly reducing the complexity and error rate of accounting work. For large enterprises or multinational companies, the system can handle large-scale, high-frequency accounting data, effectively deal with complex businesses such as inter-period transactions and consolidated statements, and improve the efficiency and accuracy of accounting information processing.

[0044] In terms of education and training, the rules and logic of this accounting system are relatively simple. For accounting students and newly hired accountants, this intuitive accounting method can enable them to understand and master the basic principles of accounting more quickly, reduce learning difficulty and improve training effectiveness.

[0045] In summary, the accounting system based on increase and decrease bookkeeping of the present invention simplifies the accounting rules, realizes real-time trial balance in each step of the accounting process, improves the efficiency and accuracy of accounting information processing, reduces the difficulty and error risk of accounting work, and plays an important role in promoting the development and innovation of the accounting industry.

Claims

1. An accounting system based on increase and decrease accounting, including the following parts: (1) Account setup: The bookkeeping system includes six types of accounts, namely assets, liabilities, owner's equity, income, expenses and profits. According to business needs, corresponding accounting subjects are established for each of the six types of accounts, including the name and number of the accounting subject. Accounts are set up for each accounting subject. (2) Account attribute setting: Account attribute refers to the account category. Each accounting subject can only belong to one type of account, that is, the account attribute is unique; (3) Accounting direction design: Each account contains two directions: "increase" and "decrease". The "increase" direction records the amount of economic transactions that increase the accounting items and related information; the "decrease" direction records the amount of economic transactions that decrease the accounting items and related information; (4) Bookkeeping rules: Increases in the amount of an accounting item are recorded in the "increase" direction, and decreases in the amount of an accounting item are recorded in the "decrease" direction; (5) Bookkeeping: Determine accounting subjects based on economic activities and keep accounts according to the increase and decrease bookkeeping rules; (6) Trial balance of accounting entries: Use the extended accounting identity "Assets = Liabilities + Owner's Equity + Revenue - Expenses" to perform trial balance on each accounting entry; each accounting entry for a business transaction needs to be trial balanced; perform trial balance based on the attributes of the accounting subject and the amount of the business transaction; bring the account attributes and amount of the accounting subject involved in the business transaction into the extended accounting identity at the same time and make the following judgment: if the extended accounting identity remains constant, the accounting entry is correct and the next business transaction is recorded or the recording is completed; if the extended accounting identity is not constant, the accounting entry is wrong and the error type is confirmed; if the accounting subject is wrong or the amount is entered incorrectly, make corrections based on the error type and continue trial balance until the entry is correct and the extended accounting identity remains constant; (7) Posting: Posting the accounting entries of economic transactions from the journal voucher or journal book to the general ledger and detailed ledger. In the "increase" direction, the amount of increase in the account is recorded in the order of the entry; in the "decrease" direction, the amount of decrease in the account is recorded in the order of the entry; (8) Account accounting: Accounting for the "increase" and "decrease" amounts in the general ledger and detailed ledgers, and accounting for the balances of the general ledger and detailed ledgers; (9) Account balance trial balance: Call the extended accounting identity "Assets = Liabilities + Owner's Equity + Revenue - Expenses" to perform trial balance on the general ledger based on the balance. Substitute the balances of all accounts into the extended accounting identity based on the account attributes and make the following judgments: If the extended accounting identity remains constant, the account accounting is correct; if the extended accounting identity is not constant, there is an error in the account accounting. Trace back the error and correct it. Continue trial balance until the extended accounting identity remains constant. (10) Closing and trial balance: Prepare closing entries and use the extended accounting identity "Assets = Liabilities + Owners' Equity + Revenues - Expenses" to perform trial balance. The judgment procedure is the same as step (6) (Note: the profit account for the year is classified as an owner's equity account during trial balance); (11) Post closing entries, calculate corresponding accounts and conduct trial balance: Same as step (9); (12) Report generation: Automatically generate financial statements based on general ledger account information, including balance sheets, income statements, and cash flow statements; The bookkeeping process under this system is: (1) Given the current economic activity; (2) Determine the accounting subject, transaction direction and transaction amount based on the economic activity; (3) Determine the account attributes, accounting direction and amount; (4) Generate accounting vouchers; (5) Call the extended accounting identity to perform trial balance. If "Assets ≠ Liabilities + Owners' Equity + Revenue - Expenses", there is an error in the accounting, which needs to be identified and corrected, i.e., step (3); if "Assets = Liabilities + Owners' Equity + Revenue - Expenses", the accounting is correct; (6) Post the accounting entry information carrying the economic activity from the accounting voucher to the general ledger and detailed ledger, and record the increase in the account in the order of the entry in the "increase" direction and the decrease in the account in the order of the entry in the "decrease" direction; (7) Account accounting: Account the amount and balance of the general ledger and detailed ledger in both the "increase" and "decrease" directions; (8) Account balance trial balance: Call the extended accounting identity "Assets = Liabilities + Owners' Equity + Revenue - Expenses" Liabilities + Owners' Equity + Revenue - Expenses", perform trial balance on the general ledger based on the balance, bring the balances of all accounts into the extended accounting identity according to the account attributes, and make the following judgments: if the extended accounting identity remains constant, the account accounting is correct; if the extended accounting identity is not constant, there are errors in the account accounting, trace the errors and correct them, and continue trial balance until the extended accounting identity is constant; (9) Prepare closing entries; (10) Call the extended accounting identity "Assets = Liabilities + Owners' Equity + Revenue - Expenses" to perform trial balance, and the judgment procedure is the same as step (5) (Note: the current year profit account is classified as an owner's equity account when trial balance is performed); (11) Post the closing entries; (12) Calculate the corresponding accounts and balances for trial balance: the same as step (8); (13) Automatically generate financial statements based on the general ledger account information, including the balance sheet, income statement and cash flow statement.

2. The accounting system based on increase and decrease bookkeeping according to claim 1 can be used to simplify and improve the financial accounting work of various organizations such as enterprises, financial institutions, and government agencies, and can achieve real-time trial balance of the entire accounting process. The trial balance can perform error checks on accounting subjects and amounts at the same time, reduce the possibility of errors in the accounting workflow, and effectively improve the accuracy of accounting information.

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