《Accounting Systems Design and Installation Second Edition》求取 ⇩

PART Ⅰ．THE METHOD OF SYSTEMS DESIGN1

1ROLE OF ACCOUNTING IN MODERN MANAGEMENT3

2 SYSTEM PROCEDURES AND METHODS13

3 ORGANIZING FOR SYSTEMS WORK20

4 STEPS IN SYSTEM BUILDING31

5 ELEMENTS OF THE ACCOUNTING SYSTEM47

PART Ⅱ．THE GENERAL FRAMEWORK59

6CHART OF ACCOUNTS61

7 ELEMENTS OF LEDGER DESIGN71

8 DESIGN OF SUBSIDIARY LEDGERS82

PART Ⅲ．ACCOUNTING PROCEDURES111

9DESIGN OF ACCOUNTING PROCEDURES113

A．Selling，Shipping，Billing，and Collecting131

10SALES PROCEDURE133

11 SALES ANALYSIS154

12 SHIPPING AND DELIVERY PROCEDURES179

13 BILLING PROCEDURE196

14 ACCOUNTS RECEIVABLE PROCEDURE215

15 CREDIT AND COLLECTION PROCEDURES234

16 CASH RECEIPTS PROCEDURE252

B．Purchasing，Receiving，and Paying273

17PURCHASING AND RECEIVING PROCEDURES275

18 ACCOUNTS PAYABLE AND CASH DISBURSEMENT PROCEDURES299

19 DEBIT DISTRIBUTION PROCEDURE324

C．Costing and Cost Reporting341

20PERSONNEL AND TIMEKEEPING PROCEDURES343

21 PAYROLL PROCEDURE368

22 INVENTORY AND MATERIALS PROCEDURES392

23 OVERHEAD COST PROCEDURE426

24 REPORTING PROCEDURE FOR MANUFACTURING COST CONTROL440

25 REPORTING PROCEDURE FOR DISTRIBUTION COST CONTROL453

D．Summarizing and Closing465

26END-PERIOD SUMMARIZING AND CLOSING PROCEDURES467

E．Other Subsidiary and Auxiliary Records and Procedures477

27PLANT AND EQUIPMENT RECORDS479

28 PRODUCTION CONTROL RECORDS502

29 INSURANCE AND TAX RECORDS517

PART Ⅳ．SPECIAL PROBLEMS OF SYSTEMS WORK531

30ACCOUNTING DEPARTMENT ORGANIZATION533

31 DESIGN OF ACCOUNTING FORMS542

32 MANUALS OF PROCEDURE553

PART V．PUNCHED CARD ACCOUNTING571

33PRINCIPLES OF PUNCHED CARD ACCOUNTING573

34 APPLICATIONS OF PUNCHED CARD ACCOUNTING594

APPENDIX621

ACHART OF ACCOUNTS FOR A MANUFACTURING COMPANY623

B CHART OF ACCOUNTS FOR A WHOLESALING COMPANY635

C CHART OF ACCOUNTS FOR A RETAILING COMPANY637

D PROOF OF MACHINE POSTING640

E MICROFILMING645

F UNIT SETS AND CONTINUOUS FORMS647

G PUBLISHED SOURCES OF SYSTEMS INFORMATION649

INDEX653