Accounting Systems Design and Installation Second EditionPDF电子书下载

PART Ⅰ．THE METHOD OF SYSTEMS DESIGN 1

1 ROLE OF ACCOUNTING IN MODERN MANAGEMENT 3

2 SYSTEM PROCEDURES AND METHODS 13

3 ORGANIZING FOR SYSTEMS WORK 20

4 STEPS IN SYSTEM BUILDING 31

5 ELEMENTS OF THE ACCOUNTING SYSTEM 47

PART Ⅱ．THE GENERAL FRAMEWORK 59

6 CHART OF ACCOUNTS 61

7 ELEMENTS OF LEDGER DESIGN 71

8 DESIGN OF SUBSIDIARY LEDGERS 82

PART Ⅲ．ACCOUNTING PROCEDURES 111

9 DESIGN OF ACCOUNTING PROCEDURES 113

A．Selling，Shipping，Billing，and Collecting 131

10 SALES PROCEDURE 133

11 SALES ANALYSIS 154

12 SHIPPING AND DELIVERY PROCEDURES 179

13 BILLING PROCEDURE 196

14 ACCOUNTS RECEIVABLE PROCEDURE 215

15 CREDIT AND COLLECTION PROCEDURES 234

16 CASH RECEIPTS PROCEDURE 252

B．Purchasing，Receiving，and Paying 273

17 PURCHASING AND RECEIVING PROCEDURES 275

18 ACCOUNTS PAYABLE AND CASH DISBURSEMENT PROCEDURES 299

19 DEBIT DISTRIBUTION PROCEDURE 324

C．Costing and Cost Reporting 341

20 PERSONNEL AND TIMEKEEPING PROCEDURES 343

21 PAYROLL PROCEDURE 368

22 INVENTORY AND MATERIALS PROCEDURES 392

23 OVERHEAD COST PROCEDURE 426

24 REPORTING PROCEDURE FOR MANUFACTURING COST CONTROL 440

25 REPORTING PROCEDURE FOR DISTRIBUTION COST CONTROL 453

D．Summarizing and Closing 465

26 END-PERIOD SUMMARIZING AND CLOSING PROCEDURES 467

E．Other Subsidiary and Auxiliary Records and Procedures 477

27 PLANT AND EQUIPMENT RECORDS 479

28 PRODUCTION CONTROL RECORDS 502

29 INSURANCE AND TAX RECORDS 517

PART Ⅳ．SPECIAL PROBLEMS OF SYSTEMS WORK 531

30 ACCOUNTING DEPARTMENT ORGANIZATION 533

31 DESIGN OF ACCOUNTING FORMS 542

32 MANUALS OF PROCEDURE 553

PART V．PUNCHED CARD ACCOUNTING 571

33 PRINCIPLES OF PUNCHED CARD ACCOUNTING 573

34 APPLICATIONS OF PUNCHED CARD ACCOUNTING 594

APPENDIX 621

A CHART OF ACCOUNTS FOR A MANUFACTURING COMPANY 623

B CHART OF ACCOUNTS FOR A WHOLESALING COMPANY 635

C CHART OF ACCOUNTS FOR A RETAILING COMPANY 637

D PROOF OF MACHINE POSTING 640

E MICROFILMING 645

F UNIT SETS AND CONTINUOUS FORMS 647

G PUBLISHED SOURCES OF SYSTEMS INFORMATION 649

INDEX 653