The overall operation of the company as a business system is reflected in the performance of its five basic functions: purchasing function, production function, sales function, financial function, information function.
In doing so, optimal parameters should be established in the planning, control, execution and coordination of the mentioned five basic business functions.
The organizational set-up of the accounting as an instrumental system of records and the dominant part within the accounting-information system and the performance of the information function can be observed from different aspects:
QUALITATIVE ASPECT of the organizational set-up of bookkeeping in the performance of the accounting function
The following elements should be considered:
- legal regulations
- chart plans
- the impact of the mechanism on the socio-political system
- accounting financial documentation, as a basic element of the organizational set-up of the accounting information system
- business books - chronological records (diary), systematic records (general ledger) and analytical records (auxiliary books)
- accounting forms and accounting methods
In the accounting literature and practice, there are various models for the organization of the accounting function in the enterprises where organizational schemes of the accounting information system are attached, starting from:
- the archive
- records of cash in the cash register
- records of the funds on the giro account
- records of loans for fixed and current assets
- payment service, etc.
- accounting within which are incorporated:
- financial accounting
- material accounting
- drive or so-called cost accounting
- accounting bookkeeping
- bookkeeping of fixed assets
- bookkeeping of special activities
- bookkeeping of salary recording, etc.
- plan and analysis in which are incorporated:
- making financial plans
- analysis of the operation of the enterprise
- control and audit of the operation of the enterprise
Bookkeeping forms originally determine the organizational set-up of the accounting information system and bookkeeping observed as its integral part and instrumental system of records.
The following accounting forms are most commonly used: Italian accounting form (Old Italian and New Italian), German accounting form (plain German and extended German), French accounting form, American accounting form (American Diary - general ledger)
Italian accounting form
The oldest book form appeared in Italy in the Middle Ages. The oldest accounting form appeared in its first form as the old Italian accounting form and then with its improvement it was named as the new Italian accounting form.
According to the old Italian accounting form, the posting due to the lack of documentation, ie the so-called recording, was first done in the so-called a memorial, ie a reminder which was in the form of a bound book, and then the contacts were transferred to the diary, then to the individual accounts in the general ledger which were in small numbers and there was no need for their analytical breakdown.
According to the new Italian accounting form, the accounting events from the memorial are transferred in two types of diaries, namely: cash register, where payments and cash payments are recorded and the receipt diary where all other accounting events are recorded.
German accounting form
Analogous to the Italian and German book form occurs in two variants.
In the simple German accounting form, from the memorial, ie from the accounting documentation, it is recorded in two basic diaries: the receipt diary and the cash diary.
Then, from these two diaries, posting is done in the so-called summary diary, and then it is recorded in the general ledger strictly on certain days (weekly, ten-day, monthly, etc.).
Within the expanded German accounting form there are four types of diaries: cash diary, procurement diary, sales diary, receipt diary.
Accounting events from the documentation are recorded first in some of the diaries, then in the common main or so. A summary diary, and then weekly, ten-day, monthly is recorded in the general ledger.
In both variants of the German accounting form, the number of diaries is strictly limited to two.
French accounting form
After the formation of the accounting documentation, all documents are divided into two basic groups:
- cash registers, which are recorded in a special cash register
- some documents that are recorded in special diaries: diary for purchase of goods, diary for sale of goods, diary for expenses, diary for various operations
Then from all the special diaries the entries are transferred to the German (summary) diary, and from it weekly, ten-day, monthly, etc. is written in the main book. The special diaries are also published in the analytical records, ie in the auxiliary books.
The number of special diaries is not limited and they are opened:
- if there are a large number of posts, frequencies on the same account
- if there is a larger number - valences - there is a larger number of accounts with which one account corresponds
American accounting form
This is the so-called American Diary - a general ledger and is kept in a kind of tabular form of accounts, namely: column for serial number, column for date, column for number of documents, column for short description, control column where the total amount is booked, multiple columns for separate accounts with two columns, for positive and negative changes and finally the last two columns for sums (positive and negative) and the last column for text notes. The number of rows is not limited, ie they are opened according to the needs.
This form is suitable for small companies with a smaller number of accounts and is very clear. The entries are made automatically and simultaneously in chronological records and in the general ledger.
Bookkeeping methods refer to the means by which events are recorded, processed, and appropriate information obtained. To date, the following accounting methods are known in accounting theory and practice: portable accounting method, copy bookkeeping method, machine bookkeeping method, perforated card method, electronic method or computerized accounting data processing system
Mobile bookkeeping method
As the oldest accounting method, the use of the so-called bound books, and then, in a more developed form, is found on the so-called. free sheets, ie card system. It has remained to this day for purely pedagogical reasons for the initial accounting staff to explain the order of the accounting procedure through its stages: formatting the accounting documentation, continging the accounting procedures of the document itself or the posting order - the operational note, the book as a chronological record, transfer of the individual accounts in the general ledger as a systematic record, transfer of the separate analytical accounts in the auxiliary books, etc. Finally, by reading the appropriate accounting and financial statements.
Copy bookkeeping method
It went through two phases:
- Hinze method - the entries in the diary are original, and the entries are the copies of the separate cards from the main book.
- Ruff method - the original are the entries on the cards of the general ledger, and the copy are the entries of the diary
Both phases of the copy bookkeeping method are more advanced compared to the portable bookkeeping method, because posting through indigo on both chronological and systematic records increases labor productivity.
Machine bookkeeping method
With the advent of typewriters and calculators that show total and subtotals (total amounts) when accounting for accounting events, the benefits are many:
- are simultaneously automatic entries in two records (chronological-diary and systematic-card of the main book)
- the text and numbers are clearly, clearly, neatly and clearly written
- Postings can be obtained in multiple copies
- the sums are obtained automatically as subtotals and totals
- balances are obtained automatically, the same.
Drilled card method
The so-called choleretic method is a precursor to the electronic one. It is mostly used in censuses (population, property, livestock). Bookkeeping is done with the help of 4 types of machines: drill machine, verifier machine, sorter machine, spreadsheet machine.
Electronic bookkeeping method
This is the most modern system and the most advanced method for posting, processing, preparation and presentation of accounting financial data and indicators in a series of tables, reports, etc.