Paper Keywords: accounting information system inventory real-time information management

Abstract: Manual inventory accounting is inefficient, which is not conducive to inventory accounting and management. Using accounting information system can greatly improve the accounting and management level of inventory, and know the receipt, delivery and storage of inventory in real time, thus ensuring the timeliness and accuracy of accounting information.

I. Introduction

Manual inventory accounting technology is backward, which can't keep abreast of inventory and receipt and delivery, which is not conducive to inventory accounting and management, thus affecting the authenticity and timeliness of accounting information. In order to improve the management level, the enterprise has introduced the accounting information system. Compared with manual accounting, it can not only know the receipt and storage of materials in real time, but also know the types of materials sent to the cost center in detail, which has solved the trouble of reconciliation between financial personnel and materials departments for a long time, greatly improved the work efficiency and ensured the truthfulness, completeness and real-time of accounting information.

Secondly, the management of real-time inventory information in accounting information system.

The accounting information system should standardize the inventory management process and accounting process, and optimize the procedures of inventory physical circulation and value circulation. The physical circulation of inventory mainly involves procurement, acceptance, warehousing, delivery and other links; The circulation of inventory value is to record the whole process from purchase to use and recycling of waste materials. Through the accounting information system, the physical inventory circulation process is linked with the value circulation process, forming a parallel system of physical inventory management and financial department value management. Double track? Mode, realizing real-time accounting, accounting and reality, Logistics, bill flow, capital flow, information flow? Four streams in one, so that the dynamic information of each business process can be enjoyed, and the real-time management of inventory information can be realized. Specific practices are as follows:

1 In the procurement module, the purchaser should fill in the form in time according to the purchase agreement? Purchase order? , and report to the purchasing supervisor for approval. After the generated purchase order is saved, it can be saved in? Order list? Query real-time information of material procurement, organize material supply in time, and ensure balanced production.

In order to reflect the timeliness of inventory accounting, all business data should be entered in time after the arrival of purchased goods, that is, the purchasing personnel should be timely? Purchase receipt? 、? Purchase invoice? Input the system. If there is no invoice for the received inventory, the planned price or estimated price must be given; As part or all of the inventory acquisition cost, the input data should be registered in time and become the basis for calculating the outbound cost and inventory cost; If the inventory cost recorded in the above steps is incomplete or incorrect, what method should be adopted? Receipt adjustment sheet? Make timely adjustments.

In the sales module, the salesperson fills in the form in time according to the customer's demand for goods? Sales order? ; Fill it out in time after delivery? Invoice? 、? Sales invoice? . After the invoice is approved, it will be generated by warehouse. Sales outbound order? , and pass it to the inventory management system, and then reduce the inventory.

In the inventory module, what should the warehouse keeper enter in the purchasing system in time? Purchase receipt? Conduct an audit; When finished products are put into storage, they should be filled in in time? Finished product receipt? ; When inventory transfer business occurs, it should be filled in in time. Transfer orders? . Can the warehouse manager use it? Transfer orders? , automatically analyze the distribution of all kinds of inventory in each warehouse, and reflect the real-time distribution information of inventory.

The warehouse keeper shall timely review the products generated in the sales system. Sales outbound order? ; Fill in the materials in time when collecting them? Material outbound order? . In inventory accounting, the cost valuation methods that can be used are: individual valuation method, first-in first-out method, weighted average method, moving average method, planned cost method, gross profit margin method, retail price method and so on. Moving weighted average method is the best choice under the condition of accounting informatization.

There are two methods for enterprises to determine the actual inventory: periodic inventory system and perpetual inventory system. Only by choosing the perpetual deposit system in the accounting information system can we strengthen the inventory management, reflect the receipt, delivery and storage status of each inventory at any time, and make the system complete the accounting task continuously and comprehensively. Therefore, warehouse administrators can use? Inventory list? , automatically generate all kinds of inventory count sheets, and carry out partial inventory and comprehensive inventory at any time to ensure the consistency of materials and accounts.

6. In the accounting module, it is necessary to keep accounts of various receipt/issue documents in time, generate receipt/issue vouchers, timely and accurately collect various inventory costs into various cost items and cost objects, and provide basic data for enterprise cost accounting. All kinds of vouchers generated by the accounting system are finally transferred to the general ledger for auditing and bookkeeping.

7. In the accounting information system, use? Purchase plan? 、? Inventory list? 、? Delivery schedule? Real-time information received and stored every day, etc. , you can always know the inventory receiving and dispatching dynamics. Real-time display of purchasing, warehousing, receiving, inventory, sales and other information, realize information sharing and dynamic monitoring, and ensure the stability of logistics. The purchasing department can consider the inventory with insufficient order quantity or lack in time; The sales department can provide real-time and accurate information such as the purchase date or production date of all kinds of inventory according to the commodity subsidiary ledger, and realize real-time management and control of inventory.

8 use? Sales revenue (cost) subsidiary ledger? Provide real-time information, grasp the income situation and the occurrence of various product costs in time, and the financial department can use this summary table to carry forward income and expenses in time.

The integration of inventory management in accounting information system has solved the chaotic phenomena such as inaccurate inventory management data, inconsistent accounts and material shortage backlog, realized the synchronous change of amount account and quantity account, changed the difference between the amount account of business department and the amount account of financial department due to the time difference of document delivery, and realized the provision of real-time inventory information.

Three. conclusion

Because the accounting information processing system is highly intelligent, networked and dynamic, the simplicity of accounting work and the difficulty of information acquisition have not become important considerations in inventory management, but instead require the standardization, accuracy and timeliness of inventory information. The use of accounting information system not only greatly improves the efficiency and accuracy of accounting inventory, but also improves the management level of inventory, and can know the receipt, delivery and storage of inventory in real time, thus ensuring the accuracy and real-time performance of inventory information.

References:

[1] yue. Inventory accounting method in computerized accounting [J]. Computerized accounting in China, 200 1.

[2] Tang Sixin: Improvement and innovation of inventory valuation method under computer conditions [J]. Accounting Monthly, 2005.

[3] Liao. Using computer system to improve the accounting level of inventory management [J]. Development of mechanical management, 2006.

[4] Liu Sheng: Building a standardized inventory management system [J]. China Electric Power Enterprise Management, 2009.

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