Computerized Research On Adjusting Journal Entries Of Cash-flow Statement

At present, in the standard cash flow statement of enterprise accounting system, the direct part adopts the direct methods, and the supplemented part adopts the indirect methods. This thesis focuses on the workout of the direct part. The preparing methods of working sheet method and T account are traditional preparing methods of the direct part of the cash flow statement (abbreviation of CFSD) which is applied in practice work extensively. They use five methods to prepare adjusting journal entries, namely difference analysis method, gross method, rectifying a deviation method, follow-up method and corresponding relationship method. Since the appearance of cash flow statement, the principles and methods of traditional adjusting journal entries have been using as an orthodox method with little doubt. In fact, there are many critical defects, such as limitation of the materials, approximate result, chaos of correspondence and difficulty of rectifying a deviation, which can't be overcome in preparing methods of traditional adjusting journal entries and make it very difficult to realize computerized accounting. The corresponding relationship method of the five kinds of preparing methods in the traditional adjustment journalizing entry opens the innovative gate for us. This is a new preparing method of adjusting journal entries—the corresponding relationship method, which is very suitable for computerized accounting. "Corresponding relation"is short for it. Corresponding relation method is the expansion of the traditional corresponding method in essence. Corresponding relation method gives up difference analysis method, gross method, follow—up method and rectify a deviation method either, but uses the corresponding relationship method in the whole process, which result in the corresponding relationship method. I use VFP language, design with codes, utilize the computer of adjusting journal entries of the corresponding relationship method, and successes in the regulation in the computerized accounting teaching software. It not only improves the preparing method of adjusting journal entries but also opens up the research field of preparing adjusting journal entries of the computer. This thesis consists of seven parts, namely, introduction, the generalization of the principles and methods to prepare cash flow statement, analysis on the traditional adjusting journal entries, the innovation of adjusting journal entries of preparing method, the design of the interface and data sheet of corresponding relation, the design of the codes in corresponding relation. I also analyze the defects of the traditional adjusting journal entries, the thinking of preparing the corresponding relation, the design of datasheet, the steps of preparing and the design of codes, to be innovation of this thesis.Preparing the adjusting journal entries quickly and accurately is the most important tache in the process of handling data of CFSD. The corresponding relationship method realizes the computerized compilation of adjusting journal entries. At the same time, corresponding account of the collection reflect the ins and outs of working of the fund faithfully. Both of them are very useful to strengthen funds management very much, especially to strengthen dispatch and control of monetary fund.