Construction Plan for the Accounting System of the General Budget of Finance catalogue1 Overall D

Construction Plan for the Accounting System of the General Budget of Finance
 
catalogue
1 Overall Design 3
2 Business Description 4
3 Business Process 5
4 Functional Design 6
4.1 Basic Accounting Settings 6
4.2 Accounting initialization 12
4.3 Voucher Processing 14
4.4 Settlement Processing 19
4.5 Accounting Table Processing 21
4.6 Custom Reports 23
 
1 Overall design
In the platform, the general ledger control serves as a relatively stable underlying business, recording every revenue and expenditure of financial transactions through transaction vouchers. As a special surface layer in the platform, the general ledger system needs to manage, collect, and analyze business data based on the actual accounting business of the finance department, make corresponding accounting treatments for different businesses, and output various accounting statements and reports required by the finance department. The management philosophy of closely integrating business and accounting, achieving pre budget planning, in-process planning control, and post control analysis.
The general accounting system supports both the budget general accounting account, payment center detailed account, and special account fund account. It can control and mechanism vouchers through the large platform to achieve separate accounting sets, and can set up automatic reconciliation between different accounting sets.
(1) Total Budget Accounting
According to the accounting management requirements of the fiscal general budget, set up an account set, and automatically generate mechanism vouchers through the large platform to obtain detailed data of budget revenue and expenditure. Support manual voucher preparation and form various accounting books and reports for fiscal general budget management. To ensure the smooth launch of the system, a transitional access platform program should also be developed for the existing Sifang Zhicheng General Accounting System for the general budget accountant to choose from.
(2) Payment Center Account
According to the accounting management requirements of the payment center, set up an independent account set, obtain payment details through the large platform, automatically generate expenditure mechanism vouchers, and form various account books and reports for the payment center's accounting management.
(3) Special account fund account
According to the requirements of the national treasury and various expenditure offices for the management of special account funds, independent account sets are established separately. For funds that have been included in platform management, detailed data is automatically extracted to form mechanism vouchers. For funds that have not been included in platform management, manual vouchers are prepared to form various account books and reports for special account fund management.
The main functions of the overall budget accounting system include:
Accounting Period: This function is used to set the accounting period for the accounting system. Accounting period management interface.
Account Set Definition: This function is the primary task of using the accounting system. Only by defining an account set can the management of the business of that account set be achieved.
Account Category: This function is used to set the account category for the account set managed by the user.
Account Maintenance: This function is used to set and manage the accounting accounts required by the user's account set.
Voucher Summary: This function is to pre gather and store commonly used voucher summaries for direct selection when creating accounting vouchers.
Voucher type: It has been preset in the system. If it cannot meet the user's needs, it can be modified arbitrarily.
Accounting initialization: Accounting initialization uses voucher entry to input the beginning of year voucher and cumulative voucher. The initialization voucher requires equal debit and credit to be approved.
Voucher entry: This is a customized function designed to meet the needs of users for manually entering vouchers. Users can operate vouchers manually entered in daily business through this module, such as manually adjusting vouchers. Users can also modify and delete vouchers that have been entered but have not been approved, as well as modify mechanism vouchers that have been generated but have not been submitted for approval.
Mechanism voucher: In financial transactions, the large amount of revenue and expenditure business data generated in the surface system ultimately needs to be recorded by accountants. Mechanism vouchers greatly simplify the work of accounting personnel. By calling the mechanism voucher template, business data that meets the template settings is automatically generated into accounting vouchers. There are two prerequisites for the automatic processing mechanism of vouchers. One is to define a template for generating vouchers from business data, and the other is to integrate business data into the system.
Voucher review: Voucher review is a key step in financial management. The system requires approval for manual vouchers and consolidated vouchers. If not approved, bookkeeping and closing cannot be carried out.
Voucher bookkeeping: After voucher bookkeeping, the corresponding accounting data can be reflected on the account book, which is used for bookkeeping approved accounting vouchers. It is a prerequisite for daily and monthly settlements and an important step in generating accounting table data.
Voucher Query: This function is used to query and print vouchers. Users can find vouchers that meet the requirements through query criteria and print them.
Monthly Settlement Processing: Monthly settlement is the settlement processing of accounting transactions for the current period, indicating the end of accounting work for the current period. It switches the accounting period to the next period and generates the opening balance for the next period.
Annual Settlement Processing: Annual settlement is the settlement processing of accounting transactions for the current year, usually carried out at the end of the year, indicating the end of accounting work for the current year and generating the opening balance for the next year.
Account table browsing and printing: Account tables include account books, reports, and vouchers. This module provides functions for querying and printing various account statements. Automatically generate general ledger, detailed ledger, and reports based on accounting data, and support the generation of comprehensive report systems from multiple account sets for non budget and special fund transactions. At the same time, various account sets can be automatically merged into the general ledger set at the national treasury.
Reconciliation function: It can achieve various reconciliation functions between payment centers and national treasury, business departments and national treasury, banks and national treasury, and units and centralized departments.
2 Business Description
The accounting management system is mainly used to achieve the clearing and accounting of funds for financial departments, proxy banks, and budget units, and to fully and accurately record, calculate, and reflect the execution of the budget and the use of financial funds, including the management of overall budget accounting and special account fund accounting. Provide accounting management functions such as account set setting, accounting subject setting, accounting interval setting, accounting initialization, mechanism voucher template setting, voucher entry, voucher review, voucher bookkeeping, end of period closing, account book query, and automatic generation of financial statements such as balance sheets. It can meet the accounting needs of various financial funds, such as general budget accounting, special account accounting for extra budgetary funds, general ledger accounting for special financial funds, and detailed ledger accounting. It can directly use the results of national treasury payments, unified salary distribution, and non tax revenue data as the accounting basis for general budget accounting, forming a financial general accounting account. Based on the defined voucher template, it can generate mechanism vouchers, define and output various accounting statements, and define and output various statements to meet the needs of reconciliation business with budget units.
The system architecture diagram is as follows:
Figure 4.1 1: System Functional Structure Diagram
3 Business processes
The structural model of accounting processing is shown in the following figure:
Figure 4.1 1: Accounting Model
Among them, accounting vouchers can be generated through automatic vouchers, mechanism vouchers, and manual vouchers.
Automatic vouchers refer to all transactions generated automatically by machines, provided that all transactions are included in the system or imported into the general ledger through external unified accounting. The expenditure process can automatically generate general ledger vouchers;
Mechanism voucher refers to the real-time budget management and execution related business in the financial business system, which is automatically recorded through the mechanism voucher template and generates different types of accounting vouchers. The data structure of mechanism credentials can be flexibly defined through the platform
Manual vouchers mainly refer to end of period adjustment, foreign currency difference adjustment, and special voucher processing.
According to the different ways of generating vouchers, the process of voucher bookkeeping is shown in the following figure:
Figure 4.12: Voucher Bookkeeping Process Diagram
4 Functional Design
4.1 Basic Accounting Settings
1. Accounting period
This function is to set the accounting period for the accounting system. Accounting period management interface, as shown in the figure:
Figure 4.1 1: Accounting Period Interface
1) Click the [Add] button in the accounting period management interface to open the new interface on the right.
2) The 'period code' is automatically encoded by the system, starting from 1 and automatically adding 1 for each additional accounting period;
3) Enter the name of the new accounting period in the 'Period Name' input box;
4) Select the start date of the new accounting period in the 'Start Date' drop-down selection box;
5) Select the termination date for the new accounting period in the 'Termination Date' drop-down selection box;
6) Select the 'Adjustment Period' option box, and checking the adjustment period indicates that the newly added period is an adjustment accounting period. The system automatically takes the 'start date' and 'end date' of the last accounting period for the adjustment period, and it is not allowed to be modified.
Click the [Save] button, and you will see the newly added accounting period in the accounting period interface list, indicating that the addition was successful.
2. Account Set Definition
This function is the primary task of using the accounting system. Only by defining an account set can the management of the business of that account set be achieved. The system supports centralized management of multiple account sets. The A/C set definition management interface is shown in the figure:
Figure 4.12: Definition of A/C Set
1) Click the [Add] button in the A/C set definition management interface to open the new interface. As shown on the right side of the figure.
2) In the "Account Set Code" input box, enter the code for the newly added account set, and the code cannot be duplicate;
3) Enter the name of the newly added account set in the "Account Set Name" input box;
4) Select the accounting period for activating the new A/C set in the 'Enabling Period' drop-down box;
5) Select the maximum accounting period to be used for adding a new A/C set from the 'Maximum Period' dropdown box;
6) Enter the coding format of the accounting subject used for the new account set in the "Account Layer Code" input box;
(Note: 'Account layer code' is used to determine the hierarchical relationship and form of accounting account codes. Assuming the layer code is: 3-3-3, when adding a new account code, three digits should be used as one level, and it can be divided into up to three levels. Example: 101 Cash)
7) Enter the management personnel responsible for managing the newly added account set in the "Accounting Supervisor" input box;
8) Select the category to which the new account set belongs in the 'Account Set Category' drop-down selection box;
9) Select the unit corresponding to the newly added account set in the 'Accounting Entity' selection list;
10) Select the voucher coding method to be used for adding a new account set in the "Voucher Number Generation Method" radio box.
11) In the "Account Set Elements" list, select the accounting auxiliary accounting elements required for adding a new account set;
12) Select the 'Enable' option box, check it to enable the account set.
After entering and reviewing the above information, click the [Save] button. If there are no errors, it indicates that the account set has been successfully created; If an error prompt is given, it indicates that the entered information is incorrect. Please modify the corresponding content according to the prompt.
3. Subject category
This function is to set the account category of the account set managed by the user. Open the account category management interface, as shown in the figure:
Figure 4.13: Subject categories
1) Select the account set that needs to be maintained, click the [Add] button in the account category management interface to open the new interface. As shown on the right side of the figure;
2) Enter the code for the newly added category in the "Category Code" input box, and the code cannot be duplicate;
3) Enter the name of the newly added category in the 'Category Name' input box;
4) Click the [Save] button, and the newly added account category will appear in the account category list, indicating successful addition.
4. Account maintenance
This function is to set and manage the accounting subjects required for the user's account set. Open the account maintenance management interface, as shown in the figure:
Figure 4.1 4: Account Maintenance Interface
1) Select the account set that needs to be maintained and select the account category under which to add an account. Click the [Add] button in the account maintenance management interface to open the new interface. As shown on the right side of the figure;
2) In the "Account Code" input box, enter the code for the newly added account. The code format is determined by the account layer code determined when defining the account set, and the code cannot be duplicated;
3) Enter the name of the newly added account in the "Account Name *" input box;
4) Select the category to which the new account belongs in the 'Account Attribute *' dropdown selection box;
5) Select the debit and credit direction for the new account in the 'Balance Direction *' dropdown selection box;
6) Select the 'Balance Control *' dropdown box to determine whether the new account needs to be balanced at the end of the year;
7) Select the drop-down selection box for "Accounting Summary Period *" and select whether the new accounts will be summarized monthly or daily;
8) In the 'Accounting Currency' drop-down selection box, select the currency type corresponding to the new account accounting, and the default currency is RMB;
9) In the "Accounting Elements" list selection box, check the auxiliary accounting elements required for the new account.
5. Voucher Summary
This function is to pre gather and store commonly used voucher summaries for direct selection when creating accounting vouchers. Open the voucher summary management interface, as shown in the figure:
Figure 4.15: Voucher Summary Interface
1) Select the account set that needs to be maintained, click the [Add] button in the voucher summary management interface to open the new interface. As shown on the right side of the figure;
2) In the "Summary Code" input box, enter the code for the voucher summary, which cannot be duplicated;
3) In the "Summary Content" input box, enter the desired summary content.
4) Click the [Save] button, and the newly added summary record will appear in the voucher summary list.
6. Voucher type
The system has already been preset, and if it cannot meet the user's needs, it can be modified arbitrarily. The voucher category page is shown in the figure:
Figure 4.16: Voucher Types
1) Select the account set that needs to be maintained, click the [Add] button in the voucher category management interface to open the new interface. As shown on the right side of the figure;
2) Enter the code for the newly added category in the "Category Code" input box, and the code cannot be duplicate;
3) Enter the name of the newly added category in the 'Category Name' input box;
4) Click the [Save] button, and the newly added voucher category will appear in the voucher category list, indicating successful addition.
4.2 Accounting initialization
Accounting initialization uses voucher entry to input the beginning of year voucher and cumulative voucher. The initialization voucher requires equal debit and credit to be approved. As shown in the figure.
Figure 4.21: Accounting initialization
The main functions include:
1) Add
Select the account set, click the [Add] button on the toolbar or [Read Last Year's Balance];
Enter the initialization voucher header information, such as account set, voucher type, date, initialization voucher type, etc;
Enter initialization voucher entries and detailed entries;
Click on the toolbar [Save].
2) Modify
Select the account set, select the voucher to be modified, click the [Modify] button on the toolbar, and enter the modification information;
Click on the toolbar [Save].
3) Delete
Select the voucher to be deleted and click the [Delete] button on the toolbar;
The system prompts the user, "Are you sure you want to delete the current voucher?";
Click the [OK] button to confirm deletion, and click the [Cancel] button to cancel deletion.
4) Review and de review
Select the account set and the initialization voucher to be audited, click the 【 Audit 】 button on the toolbar;
If the audit is successful, the [Audit] button will be grayed out, and the [Cancel Audit] and [Register] buttons will be illuminated;
Click the "Cancel Review" button on the toolbar to cancel the review.
5) Bookkeeping and Reverse Bookkeeping
Select the account set and the approved initialization voucher, and click the 【 Register 】 button on the toolbar;
If the account is successfully registered, the [Register] button will be grayed out, and the [Reverse Register] button will be illuminated;
Click the 【 Cancel Registration 】 button on the toolbar to cancel the registration.
4.3 Voucher processing
1. Voucher entry
The function is mainly customized to meet the needs of users for manually entering vouchers. Users can operate manually entered vouchers in daily business in this module, such as manually adjusting vouchers. Users can also modify and delete vouchers that have been entered but have not been approved, as well as modify mechanism vouchers that have been generated but have not been submitted for approval. Open the voucher entry management interface, as shown in the figure:
Figure 4.31: Voucher Entry Interface
1) Add new vouchers
Click the [Add] button in the voucher entry management interface;
In the 'account set'