Software design deployment has five implementation stages: survey, analysis, design, construction, installation and maintenance (see Diagram 1.3 in Chapter 1). Accounting software experts can be divided into two types, one is system analyst, two is programmer. Thus, accounting software system analysts are people with sufficient capacity and expertise in accounting, with basic knowledge of information technology. As for programmers, they are programming experts who perform algorithm design, database design and programming. Therefore, the topic wants to clarify the viewpoint of this accounting software expert, also aiming to limit the scope of the research of the topic is not to perform the work of a programmer such as analysis, algorithm design or programming.
3.1.2.2 Viewpoints on organizations using accounting software
Appropriate and proportional perspective: When users invest in purchasing a software, their criteria are to meet the requirements for management and information provision, in accordance with the principles and conditions of the software as prescribed by law. Specifically, the software must comply with current accounting standards and regimes, that is, the financial reporting system must comply with the prescribed templates, in accordance with the requirements for providing internal information for managers to make decisions, that is, the management reporting system. However, the requirement for appropriateness cannot satisfy all of them, so the appropriate perspective goes hand in hand with appropriateness. Appropriateness here is considered in many aspects such as investment costs, investment time, and human resources. Therefore, depending on financial capacity, information provision needs, human resource qualifications, business characteristics, legal requirements, etc., for software production units, the software design must comply with the prescribed standards and satisfy customer requirements, but must be sold at a price commensurate with the cost incurred. For software users, the software must also be selected.
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suitable to the production and business characteristics, users of the unit and the results are commensurate with the investment costs.
3.2 ORGANIZATIONAL SOLUTIONS FOR EFFECTIVE USE OF ACCOUNTING SOFTWARE
3.2.1 Solutions on survey organization to build accounting information system in enterprises
Survey and analysis are the first two stages in building an accounting information system for a business. The survey process is divided into two steps: initial survey and detailed survey.
3.2.1.1 Initial survey
Survey purpose
When conducting a survey to design accounting software, the initial work of a survey and analysis expert will shed light on the following issues:
- Which stages of accounting work need to be mechanized?
Not all accounting operations are performed when wanting to mechanize accounting work, so the survey expert must discuss with the business leaders the parts of the accounting work that need to be mechanized. Through the discussion, we will know which stages will be mechanized to meet the information needs that the accounting software provides.
- Time to perform:
Once the accounting work components that need to be mechanized are known, the analyst will determine a rough project timeline.
- Cost of the project to mechanize accounting work:
Through the survey phase, grasp the basic requirements of the work, determine the preliminary project implementation time, then proceed to estimate the project cost.
- Identify factors affecting the project:
To determine the influencing factors, the system analyst will consider the scale and characteristics of the business such as what type of business it is, what products it produces; consider the financial situation of the business such as business capital, business results, payment capacity; consider the capabilities of the business's leaders and employees such as professional qualifications, information technology, etc.
Method of implementation:
The initial survey was conducted through the following steps:
- Identify the parts of accounting work that need to be mechanized to solve problems that are appropriate and commensurate with the production and business characteristics of the enterprise, with the users and according to the requirements of the manager;
- Define the scope of each requirement to address each specific issue.
- Identify employees who directly use accounting software as those who are affected by the development of the entire software system;
- Write a report on the initial survey to get an overview of the software project and serve as a basis for the next stages;
3.2.1.2 Detailed survey
The goal of this step is to find the optimal solutions in terms of technology, financial situation, and implementation time to create a detailed report on the requirements of each user. In which, two tasks are performed: First, determining the detailed survey area is the implementation of detailing the objectives of the
Accounting section as required and identify information sources, information requirements of users. Second, organize detailed surveys to review the requirements of the enterprise. Specifically, the detailed survey work is carried out as follows:
a. For financial accounting
- Survey of financial reporting requirements:
Financial reports such as Balance Sheet, Income Statement, Cash Flow Statement, Notes to Financial Statements. It is necessary to consider whether the unit requires this reporting system to be prepared monthly/quarterly/yearly? In full or summary form? Does the business open details for branches or subsidiaries? If so, it is necessary to consider designing a database and coding system to handle the preparation of consolidated financial statements or consolidated financial statements later.
- Survey of accounting document requirements:
When surveying accounting documents, the first step is to survey the number of documents that the accounting unit needs to use, then pay attention to the nature of the documents. For mandatory documents, the State has standardized the indicators and reflection methods, which we must comply with. For guidance documents, the State only provides some typical indicators, so the accounting unit can add or subtract to suit its unit.
- Survey of accounting book requirements:
In this step, we study the form of accounting, survey the detailed accounting books and the general accounting books:
+ Research on accounting forms:
The accounting system of Vietnamese enterprises is closely related to the accounting form. Each accounting form has its own book system and structure.
and the method of recording books is also different. Currently there are 5 forms of accounting books: General journal accounting form; Journal - ledger accounting form; Voucher accounting form; Journal voucher accounting form; Computerized accounting form.
Depending on the requirements of the accounting unit, we can design according to their choice of accounting form. Thus, accounting software designed according to which accounting form will have the types of books of that accounting form. This issue is a legal regulation that we must comply with. In the issued accounting forms, any accounting form can be mechanized. However, when surveying, if the accounting unit requires a form other than the General Journal form, it is recommended that the accounting unit use the General Journal form. The reasons for choosing accounting books in the General Journal form are as follows:
For the accounting forms currently applied in our country, any form can use information technology to process accounting information, because any form has an accounting information processing sequence that satisfies all the characteristics of the algorithm. The problem is to determine which accounting information processing algorithm according to the accounting form is the most effective. We all know that the input and output information of accounting information processing algorithms according to accounting forms are the same, in which the input information and the initial collected information are shown on accounting documents and the output information is the final information collected on financial reports. Therefore, to compare algorithms according to accounting forms with each other in terms of effectiveness, we must base on:
Number of processing steps from receiving input information to providing output information : This determines how the algorithm processes accounting information.
The design that has the fewest number of processing steps is considered the most efficient;
Quantity and structure of intermediate accounting books : When processing accounting information, in addition to the functions of calculation, classification, and synthesis, the computer also has the function of creating an image structure to represent accounting information through the processing process - that is the intermediate accounting book model; this determines that the intermediate accounting books in which accounting form have the smallest quantity and the simplest structure, the accounting information processing algorithm in that accounting form is the most effective;
Compare the effectiveness of four information processing algorithms according to four accounting forms applied to businesses in our country today:
Journal - Ledger Form:
Regarding the number of processing steps in the accounting information processing process, this accounting form has the least number of processing steps. However, the disadvantage of this accounting form is that it is not suitable for large enterprises because the Journal - Ledger form needs to have many columns to fully reflect the accounting objects being monitored. In addition, the daily recording in each line of the book is according to each voucher as the basis for recording, making the book form very wide horizontally and very long vertically. This causes inconvenience in exporting information on the Journal - Ledger to the screen or to paper.
Voucher Journal Form:
Regarding the number of processing steps in the accounting information processing process, this form of accounting has the largest number of processing steps. On the other hand, in this form, before being recorded in the ledger, it must go through many intermediate steps. To present the results of the intermediate processing steps, many intermediate books must be used, and because of the
Combining general accounting and detailed accounting on the same accounting book, the more detailed the number of objects that need to be monitored, the more cumbersome the intermediate accounting book structure becomes (wide horizontally).
General Journal form and Bookkeeping voucher form
Regarding the number of processing steps in the accounting information processing process, both accounting forms have the same number of processing steps. However, in terms of accounting books, the General Journal form is more effective than the Voucher form in the following points:
The number of accounting vouchers that must be created during the period is too large due to the creation of accounting vouchers for each day; the number of journals including general journals and specialized journals created is less because these general journals are opened to record for the entire accounting period.
In the structure of the accounting voucher, there is no "voucher" column. In addition, the original vouchers that have been recorded in the accounting voucher are attached, causing the original vouchers to be scattered and easily lost, leading to an increase in the task of the general accountant to check the recording of the summary from the original vouchers into the accounting vouchers of the accounting staff who prepare the accounting vouchers. This easily leads to the dependence of the person who prepares the accounting vouchers, and has not promoted their sense of responsibility. The accuracy of the results of processing data from the accounting vouchers into the general ledger depends entirely on the accuracy of the data on the accounting vouchers. On the other hand, the accuracy of the data on the accounting vouchers depends on the person who prepares and checks the accounting vouchers in synthesizing the original vouchers. If both the person who prepares and checks the summary of the original vouchers are wrong, it will affect the accuracy of all accounting information later. In the structure of the general journal, there is a "voucher" column that helps check the accuracy of recording each original voucher into the journal, both chronologically and in terms of perspective.
The system can easily reconcile accounts, while centrally preserving the original documents recorded in the journal in each accounting period. When processed by automatic means, the data of the original documents recorded in the journal will be simultaneously recorded in the related account ledger. Then the processing results will be completely accurate.
In the form of Bookkeeping vouchers, a book of bookkeeping vouchers is also used (this is an indispensable intermediate accounting book in this form to preserve the established bookkeeping vouchers). In the form of General Journal accounting, this type of book is not needed, making the number of intermediate accounting books in this form less than in the form of Bookkeeping vouchers.
In short, in the context of applying information technology to accounting work, choosing the General Journal accounting form as the foundation for building and using accounting software shows much more efficiency than other accounting forms.
+ Survey on detailed accounting books and general accounting books:
Accounting books are divided into two types, which are general accounting books and detailed accounting books . For the Vietnamese accounting system, the formation of accounting forms is mainly based on the structure and method of recording. However, it is easy to see that the basic problem of the difference is the regulation on the order and method of recording in general accounting books. Thus, the research on accounting forms presented in the above section shows the advantages and disadvantages of each form, so when an accounting unit applies any accounting form, the accounting software must be designed according to that accounting form, mainly in general accounting books. For example, the General Journal form has general books such as General Journal, General Ledger, Balance Sheet of arising numbers, etc.; the form of vouchers has Bookkeeping vouchers, General Ledger, Register of vouchers, Balance Sheet of arising numbers; the form of journals - ledgers has General Ledger Journal; The form of Journal Voucher has 10 Journals, 10 Lists, and Ledgers.