应用会计学习Application-Accounting.docVIP

APPLICATION ACCOUNTING ? Introduction This section covers the basic of the accounting for each T24 module in order to provide an overview in a centralised place. This document will be expanded upon for new and existing applications and feedback from users would be appreciated. ? In order to understand the accounting details in each application it is necessary to understand the concept of accounting in T24 ; accordingly the next few sections will provide a short explanation. ? Main Accounting Files/Entries As bankers are used to the concept that for each credit or credits there is a balancing debit or debits we shall proceed on that premise. In balancing the system T24 uses a few key accounting entry files and some database type balancing files. These are: ? STMT.ENTRY The STMT.ENTRY file contains the debit/credit entries that are passed over any accounts that are entered in the ACCOUNT application. If you check a record in ACCOUNT you will see several balances; such as OPEN.ACTUAL.BAL and OPEN.CLEARED.BAL , this concept could be called a database type balance in that the amounts are affected by entries. ? CATEG.ENTRY All P/L entries are posted to the CATEG.ENTRY file and are amalgamated into the CONSOLIDATE.PRFT.LOSS file. There is no actual General Ledger account for these entries, the ‘virtual’ account this uses is explained below. ? RE.CONSOL.SPEC.ENTRY The RE.CONSOL.SPEC.ENTRY file is so named as it contains the special entries used to update the balances on the consolidation files. These entries are comprised of entries that are not passed through the CATEG.ENTRYor STMT.ENTRY files. ? CRB Keys/Files As mentioned earlier, T24 does not require General Ledger accounts, so how does it maintain a General Ledger system? In order to understand this let us consider the problems in systems that use General Ledger accounts. An account must be opened in each currency you deal in.? For transactions such as loans you may have many different types such as