會(huì)計(jì)信息系統(tǒng)教程

上篇  會(huì)計(jì)信息系統(tǒng)基礎(chǔ)                  
                   
 第1章  會(huì)計(jì)信息系統(tǒng)概論                  
     1.1  會(huì)計(jì)信息系統(tǒng)的基本概念                  
         1.1.1  會(huì)計(jì)電算化與會(huì)計(jì)信息系統(tǒng)                  
         1.1.2  計(jì)算機(jī)信息系統(tǒng)                  
         1.1.3  會(huì)計(jì)信息系統(tǒng)的定義                  
         1.1.4  會(huì)計(jì)信息系統(tǒng)與管理信息系統(tǒng)                  
     1.2  會(huì)計(jì)信息系統(tǒng)的基本特征                  
         1.2.1  會(huì)計(jì)信息系統(tǒng)與手工會(huì)計(jì)系統(tǒng)相比的特點(diǎn)                  
         1.2.2  會(huì)計(jì)信息系統(tǒng)與其他管理信息子系統(tǒng)相比的特點(diǎn)                  
     1.3  會(huì)計(jì)信息系統(tǒng)的作用                  
     1.4  會(huì)計(jì)信息系統(tǒng)的分類                  
     1.5  會(huì)計(jì)信息系統(tǒng)的功能結(jié)構(gòu)                  
     1.6  會(huì)計(jì)信息系統(tǒng)的發(fā)展過程及發(fā)展趨勢(shì)                  
         1.6.1  國(guó)外會(huì)計(jì)信息系統(tǒng)的發(fā)展概況                  
         1.6.2  國(guó)內(nèi)會(huì)計(jì)電算化／會(huì)計(jì)信息系統(tǒng)的發(fā)展概況                  
         1.6.3  我國(guó)會(huì)計(jì)信息系統(tǒng)的發(fā)展趨勢(shì)                  
     1.7  如何教好和學(xué)好本課程                  
     復(fù)習(xí)思考題                  
 第2章  賬務(wù)處理系統(tǒng)                  
     2.1  賬務(wù)處理系統(tǒng)概述                  
         2.1.1  賬務(wù)處理系統(tǒng)在會(huì)計(jì)核算系統(tǒng)中的地位與作用                  
         2.1.2  賬務(wù)處理系統(tǒng)的主要內(nèi)容                  
         2.1.3  賬務(wù)處理系統(tǒng)的計(jì)算機(jī)處理與手工處理的區(qū)別                  
     2.2  建立賬務(wù)處理系統(tǒng)的準(zhǔn)備工作                  
         2.2.1  會(huì)計(jì)資料的準(zhǔn)備                  
         2.2.2  計(jì)算機(jī)軟硬件的準(zhǔn)備                  
     2.3  賬務(wù)處理系統(tǒng)的初始設(shè)置                  
         2.3.1  系統(tǒng)的參數(shù)設(shè)置                  
         2.3.2  賬簿的初始化與設(shè)置會(huì)計(jì)科目                  
         2.3.3  設(shè)置憑證類型和外匯匯率                  
         2.3.4  錄入初始余額                  
     2.4  賬務(wù)處理系統(tǒng)的日常業(yè)務(wù)操作                  
         2.4.1  憑證處理                  
         2.4.2  憑證審核                  
         2.4.3  憑證查詢. 匯總. 輸出與模擬記賬                  
         2.4.4  記賬                  
         2.4.5  銀行對(duì)賬                  
         2.4.6  結(jié)賬                  
         2.4.7  賬簿查詢                  
     2.5  賬務(wù)處理系統(tǒng)的維護(hù)與管理                  
         2.5.1  數(shù)據(jù)備份與恢復(fù)                  
         2.5.2  數(shù)據(jù)整理                  
         2.5.3  對(duì)操作人員的管理                  
         2.5.4  使用監(jiān)測(cè)與工作日志的查詢                  
     復(fù)習(xí)思考題                  
 第3章  報(bào)表處理系統(tǒng)                  
     3.1  報(bào)表處理系統(tǒng)概述                  
         3.1.1  會(huì)計(jì)報(bào)表的作用                  
         3.1.2  會(huì)計(jì)報(bào)表的種類和構(gòu)成                  
         3.1.3  報(bào)表的數(shù)據(jù)來源                  
     3.2  報(bào)表的設(shè)計(jì)與編制                  
         3.2.1  報(bào)表的登記注冊(cè)                  
         3.2.2  會(huì)計(jì)報(bào)表的格式設(shè)計(jì)                  
         3.2.3  會(huì)計(jì)報(bào)表的公式設(shè)置                  
         3.2.4  會(huì)計(jì)報(bào)表的匯總與合并                  
         3.2.5  會(huì)計(jì)報(bào)表的輸出                  
         3.2.6  會(huì)計(jì)報(bào)表的維護(hù)                  
     3.3  財(cái)務(wù)報(bào)表分析                  
         3.3.1  財(cái)務(wù)報(bào)表分析概述                  
         3.3.2  財(cái)務(wù)報(bào)表分析軟件介紹                  
     思考與練習(xí)題                  
 第4章  其他核算管理系統(tǒng)                  
     4.1  工資管理系統(tǒng)                  
         4.1.1  工資管理系統(tǒng)的功能與特點(diǎn)                  
         4.1.2  工資核算的業(yè)務(wù)處理流程                  
         4.1.3  工資管理系統(tǒng)軟件的功能結(jié)構(gòu)                  
         4.1.4  工資管理系統(tǒng)軟件的使用                  
     4.2  固定資產(chǎn)管理系統(tǒng)                  
         4.2.1  固定資產(chǎn)管理系統(tǒng)的功能與特點(diǎn)                  
         4.2.2  固定資產(chǎn)核算的業(yè)務(wù)處理流程                  
         4.2.3  固定資產(chǎn)核算軟件的功能結(jié)構(gòu)                  
         4.2.4  固定資產(chǎn)核算軟件的使用                  
     4.3  成本核算系統(tǒng)                  
         4.3.1  成本核算的功能與特點(diǎn)                  
         4.3.2  成本核算的業(yè)務(wù)處理流程                  
         4.3.3  成本核算軟件的功能結(jié)構(gòu)                  
         4.3.4  成本核算軟件的使用                  
     4.4  產(chǎn)成品及銷售管理系統(tǒng)                  
         4.4.1  產(chǎn)成品及銷售管理系統(tǒng)的功能與特點(diǎn)                  
         4.4.2  產(chǎn)成品及銷售核算業(yè)務(wù)處理流程                  
         4.4.3  產(chǎn)成品及銷售核算軟件的功能結(jié)構(gòu)                  
         4.4.4  產(chǎn)成品及銷售核算軟件的使用                  
     4.5  商業(yè)進(jìn). 銷. 存管理系統(tǒng)                  
         4.5.1 商業(yè)進(jìn). 銷. 存核算的功能與特點(diǎn)                  
         4.5.2  商業(yè)進(jìn). 銷. 存核算業(yè)務(wù)處理流程                  
         4.5.3  商業(yè)進(jìn). 銷. 存管理系統(tǒng)的功能結(jié)構(gòu)                  
         4.5.4  商業(yè)進(jìn). 銷. 存管理軟件的使用                  
     復(fù)習(xí)思考題                  
 第5章  會(huì)計(jì)信息系統(tǒng)的實(shí)施與管理                  
     5.1  會(huì)計(jì)信息系統(tǒng)的實(shí)施                  
         5.1.1  會(huì)計(jì)信息系統(tǒng)實(shí)施的基本條件                  
         5.1.2  會(huì)計(jì)信息系統(tǒng)實(shí)施的步驟                  
     5.2  會(huì)計(jì)電算化宏觀管理                  
     5.3  會(huì)計(jì)信息系統(tǒng)的崗位責(zé)任制                  
         5.3.1  電算化會(huì)計(jì)崗位的劃分                  
         5.3.2  會(huì)計(jì)電算化崗位責(zé)任制的基本內(nèi)容                  
         5.3.3  中小企業(yè)實(shí)行會(huì)計(jì)電算化后的崗位設(shè)置                  
     5.4  會(huì)計(jì)電算化操作管理                  
         5.4.1  計(jì)算機(jī)系統(tǒng)使用管理                  
         5.4.2  上機(jī)操作管理                  
         5.4.3  會(huì)計(jì)業(yè)務(wù)處理程序管理                  
     5.5  計(jì)算機(jī)硬件. 軟件和數(shù)據(jù)的維護(hù)管理                  
         5.5.1  計(jì)算機(jī)硬件設(shè)備的維護(hù)                  
         5.5.2  會(huì)計(jì)軟件和系統(tǒng)軟件的維護(hù)                  
         5.5.3  會(huì)計(jì)數(shù)據(jù)的安全維護(hù)                  
     5.6  會(huì)計(jì)檔案管理                  
         5.6.1  電算化會(huì)計(jì)檔案的內(nèi)容                  
         5.6.2  會(huì)計(jì)賬簿. 報(bào)表的生成與管理                  
         5.6.3  安全和保密措施                  
         5.6.4  其他                  
     復(fù)習(xí)思考題                  
 附錄A  財(cái)政部會(huì)計(jì)電算化管理辦法                  
 附錄B  財(cái)政部會(huì)計(jì)電算化工作規(guī)范                  
 第6章  會(huì)計(jì)信息系統(tǒng)的開發(fā)                  
     6.1  會(huì)計(jì)信息系統(tǒng)的開發(fā)方法                  
         6.1.1  生命周期法                  
         6.1.2  原型法                  
     6.2  系統(tǒng)準(zhǔn)備                  
         6.2.1  系統(tǒng)初步調(diào)查                  
         6.2.2  可行性分析                  
         6.2.3  可行性分析報(bào)告                  
     6.3  系統(tǒng)分析                  
         6.3.1  系統(tǒng)詳細(xì)調(diào)查                  
         6.3.2  結(jié)構(gòu)化系統(tǒng)分析方法（SA）                  
         6.3.3  數(shù)據(jù)流圖（DFD）                  
         6.3.4  數(shù)據(jù)字典（DD）                  
         6.3.5  需求分析                  
         6.3.6  系統(tǒng)分析說明書                  
     6.4  系統(tǒng)設(shè)計(jì)                  
         6.4.1  總體設(shè)計(jì)                  
         6.4.2  代碼設(shè)計(jì)                  
         6.4.3  數(shù)據(jù)庫設(shè)計(jì)                  
         6.4.4  輸入/輸出設(shè)計(jì)                  
         6.4.5  系統(tǒng)設(shè)計(jì)說明書                  
     6.5  系統(tǒng)的實(shí)施和維護(hù)                  
         6.5.1  結(jié)構(gòu)化程序設(shè)計(jì)                  
         6.5.2  系統(tǒng)調(diào)試                  
         6.5.3  系統(tǒng)切換                  
         6.5.4  系統(tǒng)維護(hù)                  
     6.6  程序設(shè)計(jì)實(shí)例                  
        6.6.1  表單界面設(shè)計(jì)                  
         6.6.2  控件的屬性                  
         6.6.3  事件方法程序                  
         6.6.4  軟件模塊的連編                  
     思考與練習(xí)題                  
 附錄C  財(cái)政部商品化會(huì)計(jì)核算軟件評(píng)審規(guī)則                  
 附錄D  財(cái)政部會(huì)計(jì)核算軟件基本功能規(guī)范                  
 第7章  企業(yè)資源計(jì)劃（ERP）與網(wǎng)絡(luò)財(cái)務(wù)                  
     7.1  企業(yè)資源計(jì)劃（ERP）概述                  
         7.1.1  ERP的概念                  
         7.1.2  ERP的產(chǎn)生及發(fā)展                  
         7.1.3  ERP與MRP II的主要區(qū)別                  
     7.2  ERP的管理思想與技術(shù)手段                  
         7.2.1  ERP的管理思想                  
         7.2.2  ERP的技術(shù)手段                  
     7.3  網(wǎng)絡(luò)財(cái)務(wù)概述                  
         7.3.1  網(wǎng)絡(luò)財(cái)務(wù)的涵義                  
         7.3.2  網(wǎng)絡(luò)財(cái)務(wù)軟件的特點(diǎn)                  
         7.3.3  網(wǎng)絡(luò)財(cái)務(wù)軟件產(chǎn)品介紹                  
     7.4  網(wǎng)絡(luò)財(cái)務(wù)的應(yīng)用                  
         7.4.1  網(wǎng)絡(luò)財(cái)務(wù)軟件應(yīng)用的步驟                  
         7.4.2  網(wǎng)絡(luò)財(cái)務(wù)軟件的應(yīng)用案例                  
     復(fù)習(xí)思考題                  
 下篇  會(huì)計(jì)軟件的操作使用                  
 第8章  用友賬務(wù)處理系統(tǒng)的操作使用                  
     8.1  用友會(huì)計(jì)軟件概述                  
     8.2  系統(tǒng)的安裝. 啟動(dòng)和建立賬套                  
         8.2.1  系統(tǒng)安裝                  
         8.2.2  啟動(dòng)系統(tǒng)和建賬                  
     8.3  系統(tǒng)管理與基礎(chǔ)設(shè)置                  
         8.3.1  系統(tǒng)管理                  
         8.3.2  基礎(chǔ)設(shè)置                  
     8.4  系統(tǒng)初始化                  
         8.4.1  設(shè)置賬簿選項(xiàng)                  
         8.4.2  建立會(huì)計(jì)科目                  
         8.4.3  建立輔助核算                  
         8.4.4  明細(xì)權(quán)限的設(shè)置                  
         8.4.5  常用摘要及常用憑證的定義                  
         8.4.6  期初余額的錄入                  
     8.5  日常賬務(wù)的操作                  
         8.5.1  填制憑證                  
         8.5.2  憑證審核                  
         8.5.3  記賬                  
     8.6  出納管理                  
         8.6.1  銀行對(duì)賬期初錄入                  
         8.6.2  銀行對(duì)賬單錄入                  
         8.6.3  銀行對(duì)賬                  
         8.6.4  余額調(diào)節(jié)表的查詢                  
     8.7  期末處理                  
         8.7.1  定義轉(zhuǎn)賬憑證                  
         8.7.2  生成轉(zhuǎn)賬憑證                  
         8.7.3  對(duì)賬及試算平衡                  
         8.7.4  結(jié)賬                  
     思考與練習(xí)題                  
 第9章  用友UFO報(bào)表處理系統(tǒng)的操作使用                  
     9.1  UFO的主要功能                  
     9.2  UFO的主要概念                  
         9.2.1  報(bào)表的格式狀態(tài)與數(shù)據(jù)狀態(tài)                  
         9.2.2  固定區(qū)及可變區(qū)                  
         9.2.3  關(guān)鍵字                  
     9.3  制作報(bào)表的流程                  
     9.4  報(bào)表公式                  
     9.5  報(bào)表處理案例                  
     9.6  報(bào)表管理                  
         9.6.1  報(bào)表格式管理                  
         9.6.2  表頁管理                  
         9.6.3  報(bào)表數(shù)據(jù)管理                  
     9.7  圖表功能                  
         9.7.1  UFO圖表概述                  
         9.7.2  圖表的操作                  
     9.8  其他功能                  
     思考與練習(xí)題                  
 第10章  安易賬務(wù)處理系統(tǒng)的操作使用                  
     10.1  安易會(huì)計(jì)軟件概述                  
     10.2  系統(tǒng)的安裝與啟動(dòng)                  
     10.3  核算單位管理與系統(tǒng)設(shè)置                  
         10.3.1  核算單位管理                  
         10.3.2  建立會(huì)計(jì)科目                  
         10.3.3  初始余額裝入                  
         10.3.4  部門代碼設(shè)置                  
         10.3.5  憑證類型的設(shè)置                  
         10.3.6  自動(dòng)轉(zhuǎn)賬分錄定義                  
     10.4  日常賬務(wù)的操作                  
         10.4.1  憑證輸入與審核                  
         10.4.2  憑證查詢. 審核. 匯總和模擬記賬                  
         10.4.3  記賬. 結(jié)賬                  
     思考與練習(xí)題                  
 第11章  安易電子報(bào)表系統(tǒng)的操作使用                  
     11.1  系統(tǒng)的安裝與啟動(dòng)                  
         11.1.1  安裝準(zhǔn)備工作                  
         11.1.2  安裝程序的引導(dǎo)                  
         11.1.3  系統(tǒng)的啟動(dòng)和退出                  
     11.2  報(bào)表的建立與定義                  
         11.2.1  登記新報(bào)表                  
         11.2.2  報(bào)表的打開. 保存與關(guān)閉                  
         11.2.3  報(bào)表格式定義                  
     11.3  報(bào)表公式                  
         11.3.1  公式簡(jiǎn)介                  
         11.3.2  公式引導(dǎo)輸入                  
         11.3.3  輸入審核公式                  
     11.4  報(bào)表的編制與審核                  
         11.4.1  報(bào)表的編制                  
         11.4.2  審核報(bào)表                  
     11.5  報(bào)表輸出                  
         11.5.1  查詢報(bào)表                  
         11.5.2  報(bào)表打印輸出                  
         11.5.3  打印報(bào)表目錄和公式                  
     11.6  報(bào)表圖形與分析                  
         11.6.1  建立圖形                  
         11.6.2  編輯圖形                  
         11.6.3  圖形種類與報(bào)表分析                  
     思考與練習(xí)題                  
 第12章  金蝶賬務(wù)處理系統(tǒng)的操作使用                  
     12.1  金蝶會(huì)計(jì)軟件概述                  
     12.2  賬務(wù)處理系統(tǒng)的安裝與啟動(dòng)                  
         12.2.1  系統(tǒng)安裝                  
         12.2.2  啟動(dòng)系統(tǒng)                  
     12.3  賬務(wù)處理系統(tǒng)的初始化設(shè)置                  
         12.3.1  貨幣設(shè)置                  
         12.3.2  核算項(xiàng)目的設(shè)置                  
         12.3.3  賬套選項(xiàng)設(shè)置                  
         12.3.4  會(huì)計(jì)科目設(shè)置                  
         12.3.5  初始數(shù)據(jù)錄入                  
         12.3.6  啟用賬套                  
         12.3.7  操作員權(quán)限分配                  
     12.4  日常賬務(wù)處理                  
         12.4.1  憑證處理                  
         12.4.2  憑證查詢                  
         12.4.3  憑證審核與過賬                  
     12.5  期末處理                  
         12.5.1  期末調(diào)匯                  
         12.5.2  結(jié)轉(zhuǎn)本期損益                  
         12.5.3  自動(dòng)轉(zhuǎn)賬                  
         12.5.4  期末結(jié)賬                  
     思考與練習(xí)題                  
 第13章  金蝶報(bào)表處理系統(tǒng)的操作使用                  
     13.1  報(bào)表處理系統(tǒng)簡(jiǎn)介                  
     13.2  自定義報(bào)表的建立                  
         13.2.1  打開自定義報(bào)表                  
         13.2.2  報(bào)表格式設(shè)計(jì)                  
     13.3  設(shè)置報(bào)表公式                  
         13.3.1  科目取數(shù)公式                  
         13.3.2  核算項(xiàng)目取數(shù)                  
         13.3.3  數(shù)量取數(shù)                  
         13.3.4  表內(nèi)單元和表間取數(shù)                  
         13.3.5  四舍五入公式                  
         13.3.6  使用公式向?qū)И?nbsp;                 
     13.4  報(bào)表的重算和輸出                  
         13.4.1  報(bào)表重算／終止計(jì)算／刷新                  
         13.4.2  顯示數(shù)據(jù)／顯示公式的切換                  
         13.4.3  報(bào)表打印                  
         13.4.4  報(bào)表文件的引出                  
     13.5  報(bào)表合并                  
     思考與練習(xí)題                  
 附錄E  上機(jī)綜合練習(xí)資料                  
     上機(jī)綜合練習(xí)資料之一                  
     上機(jī)綜合練習(xí)資料之二                  
 參考文獻(xiàn)