澳大利亞會計學dissertation：會計審計中的無形資產
09-18, 2014
澳大利亞會計學小dissertation
會計標準AASB 138無形資產是由企業法案是2001年澳大利亞會計標準委員會在2004年7月15日制定的。本標準的主要目的是制定對無形資產的會計處理，但不包含在其他會計標準中。無形資產的會計標準是指138號ASSB無形資產。ASSB 138無形資產無形資產會計除2和3項之外，可以涉及的其他會計準則。這些包括金融資產和采礦權和支出勘探開發和開采礦產,石油、天然氣和類似的非再生資源(選擇et al . 2009年)。
無形資產被定義為會計澳大利亞標準委員會第八款ASSB 138年“一個可辨認的非貨幣性資產，并且沒有物理物質”。(AASB 2007)。注意無形資產的非貨幣資產即應收資產和現金不是無形資產。貨幣資產定義的資金和資產是指接收固定或可確定的金額收取的(2010年曾)。無形資產的主要兩個主要特點是:
The Accounting Standard AASB 138 intangible asset was created by the Corporations Act 2001 by the Australian Accounting Standard Board in the year 2004 on the 15th of July. The main aim of this standard was to set down accounting treatment for intangible assets that are not contained in other standards. The standards on accounting for intangibles are contained in ASSB 138 intangible asset. ASSB 138 intangible asset covers accounting for intangibles assets except those in paragraph 2 and 3 that are covered by other accounting standards. These include financial asset and mineral rights and expenditure on exploration for development and extraction of minerals, oil, natural gas and similar non regenerative resource (Picker et al. 2009).
Intangible asset is defined by Accounting Australian Standard Board in paragraph 8 of ASSB 138 as ‘an identifiable non-monetary assets without physical substance’. (AASB 2007). Note intangible assets are non monetary assets i.e. assets as receivable and cash are not intangible assets. Monetary assets are defined ‘money held and assets to be received in fixed or determinable amounts of money’ (Elsayed 2010). The main two main characteristic of intangible assets are:
Some examples of intangible assets include copyrights, trademarks , patents and etc.As mention in AASB 138 intangible asset was in progress to be used in financial statement beginning 1st of July of 2007. The main aim of this standard AASB 138 was accounting treatment for intangible assets that are not accounted in other standards by Australian Accounting Standard Board. There are other AASB standards that also accounts for intangible assets that are specific which include:
“Intangible assets held by an entity for sale in the ordinary course of business (AASB 102 inventories and AASB 111 construction).
Intangible assets arising from insurance contract with policy holders (AASB 4 insurance contract).
Deferred tax assets (AASB 112 income taxes).
Lease within the scope of ASSB 117 lease.
Assets arising from employees benefits (AASB 119 Employee Benefit).
Goodwill acquired in a business combination (AASB 3 Business Combination).
Noncurrent intangible assets held for sale (AASB 5 non-current assets held for sale and discontinued operation)”. (Deagon 2007.)
Assets and recognition under AASB framework.
As mention in AASB framework, an asset is defined as ‘a resource controlled by the entity as a result of past events and from which future economic benefits are expected to flow to the entity’. Assets are considered very essential to a business as it offer entities to reach their goals. The future economic benefits for an asset come in number of way to the business, it may come as
Assets that are used in production of goods or services e.g. machinery that can be sold for a price in the market.
Assets can be traded with other assets or used to purchase other assets.
Assets can be used to settle a liability between the entity and entity suppliers.
Many assets are considered to be physically present but it is not mostly the case, goodwill and other intangibles could be also assets as they create future economic benefits for the business. Recognition is the process of including items in the financial statement of entity i.e. balances sheet and income statement that meets the definition given by ASSB or it standards. For any assets to be recognized in financial statement, the following will need to be satisfied first:
The assets should provide future economic benefit to the entity.
The asset should have cost associated with it e.g. deprecation that could be measured in real terms.
Future economic benefit.
Future Economic Benefit is a concept of how potentially to contribute goods or services, in agreement with the entity’s objectives and volumes and quality to be produced directly or indirectly to create cash flow to the entity. It is the concept of how the asset will contribute to the cash flowing activity of the business. The framework does not give any specific definition to these terms.
Real terms measurement.
This concepts deal with how cost associated with assets would be measured in real terms. The framework does not give any definition for this concept, but it says the cost associated with this can be measured through estimation.
As mentioned in AASB 138 intangible asset, intangible assets are written down in the financial statement only if they satisfy the definition of intangible asset i.e identifiable and without physical.
As mention in IAS 38 intangible asset is defined as idenfilibilty that distinguish other intangibles assets from goodwill. According to the paragraph 12 of the AASB 138, asset are identifiable if
Separable i.e. it can be separated from the entity and can be sold and transferred easily to the other party.
Arises from other legal rights that could be or not be transferable or separated from the rights and obligations.
It is the main characteristic that distinguishes intangible assets from all other class of assets. It helps in differentiating fixed asset as plant, property and equipment from other intangible asset.
Initially, intangible assets are measured at cost as mention in ASSB 138 framework and be changed only if there is a market. In the recognition of asset, intangible assets provide economic benefit to the entity. The brand name can provide economic benefit to the entity as it provides cash flow. All customers purchase the item due to its brand name. Intangible assets have cost associated with them i.e. when the business has a good brand name, it needs to pay extra money to maintain the brand name e.g. extra marketing cost.
The original name of International Financial Reporting Standards (IFRA) was International Accounting Standard (IAS) that was adopted by International Accounting Standard Board (IASB) on April first 2001. The IASB was now respondable for setting international accounting standards. The IAS 38 intangible assets and AASB 138 intangible assets standards describes intangible asset definition exactly the same. According to IAS 38 intangible assets are those identifiable nonmonetary assets without physical substance (Ferrari & Montanari 2010). The main difference between ISA 38 intangible assets standard and ASSB 138 intangible assets are the characteristics that can be used to identify intangibles.
ASSB 138 had two characteristics while IAS 38 has three characteristics. IAS 38 intangible assets characteristics include identifiability control (power to obtain benefits from the intangible asset) Future economic benefits (such as revenues).Writing down intangible asset.
There are no of issues related why some firms are trying to encourage of writing down of the intangibles. Using the international financial reporting standard (IFRS) firms are finding hard to draw up financial statements according to this standards while this standards is different from the ASSB standards. It is creating a great confusion among individual firms. The main reasons why international financial reporting standard (IFRS) are trying to write down of intangible assets:
Conflicts with the way accountant have classified assets. Accountants have classified intangibles as non- monetary i.e. Items like receivables, prepayment and deferred taxes are not considered to be intangible and items like leases, deferred cost, investment and etc are considered to be intangibles assets. It makes users who use these standards difficult whether to write as intangible assets or not.
It has created potential conflict with the framework. Based on the definition of assets should have future economic benefit, and then all assets are considered to intangible as collection and transfer of economic benefit. For example giving a motor vehicle for lease that means it a fixed assets but lease is considered to be intangible as it creates future economic benefit.
The problems associated with physical tangibility of asset. In the definition of assets, words like should be tangible and physical present has created problem in drawing up financial statement. For example making deposits in bank and trade debtors are not physical and are not tangible but are still classified as tangible assets.
Intangible assets may be extremely difficult to manage and operate rather than tangible asset. It is really hard to steal and break down building, machinery and etc and really easy to steal and break in to computers softwares and networks.
Intangible are really hard to transfer from one entity to other entities. Selling a building and machinery is easy as it can be calculated easily and very hard to sell computer softwares as different entities have different purpose of trading. The software could not be used by other entity.
The above are some of reasons why International Financial Reporting Standards (IFRS) are trying to write down intangibles as it held users of entity to produce financial statement easily and competitively.
Intangible are considered to be of great importance as it help determining the market to book ratio. If intangibles are removed from financial statement, this will create the price to book ratio will increase highly. I.e. Research shows how Apple trading price to book ratio has increased to 9.3 as compared to Microsoft 8.7. This indicates that these industries are leaders and if the intangible are written down, the price to book ratio will drastically drop down. It also indicates these companies rely heavily on intangible assets for their profit. The companies that have high price to book ratio are considered to be very successful in the near future. These companies are successful due to the brand name they offer in the market. The price to book ratio also encourage entity to make great decision on where to make investment. Intangible also increase the share price of the product. Example Dell computers are brought by many customers as they know the brand is of high quality as compared to 1990s where customers had no idea on dell computers. The Australian stock exchange says, that in 1997 the average share price was 2.1 to tangible assets and in late 2001 the ratio of price of intangibles asset was more than three times and doubling the gap between intangibles and tangible assets in four years.
The above reason shows us how intangibles have increased the overall market share of entities and how the share will fall if intangible is written down by Australian Accounting Standard Boards (AASB). It also shows how entity share price has increased due to intangibles.
In summary, intangibles assets are considered to be sufficiently different from other assets. AASB 138 intangibles asset is an important standard that help entities in making to achieve high markets share and price. This standard also help entity to draw financial statement more accurately and trustworthy to be used by entities users and its stakeholders. This standard also helps accountants to draw up accounts with any mistake and errors .i.e. easy and convenient. The standard also give clear ways of which are considered to be intangibles (what characteristic needs to be known) to be written down in financial statement.
Accounting computerization is the trend of the development of accounting work, is also a required course for students majoring in accounting, this paper mainly analyzes the accounting computerization system in accounting major teaching, the problems and countermeasures, and put forward under the accounting computerization system how to strengthen and improve the teaching of accounting problems, in order to ensure that vocational classes students after learning the subject, you can better understand and use of accounting system and methods.
With the development of science and technology, the use of computer has penetrated into all fields, electronic computer data processing technology has been widely used in the field of accounting.And computerized accounting, the accounting personnel from heavy manual calculation, greatly improving the quality of accounting work and accounting work efficiency.Computerized accounting becomes more and more important for each unit, the penetration rate is becoming more and more high.Therefore, as a secondary employment class students, learning accounting computerization, have become their job search the key of success.Therefore, how to let students to better absorb, digest what they have learned in the accounting teaching knowledge, and flexible due to the use of the computerized accounting software services for the accounting work, has become urgent problems in accounting teaching.
Traditional teaching method of "blackboard and chalk" it is difficult to meet the requirements of information technology curriculum.Demo operation and use of accounting software, information system analysis and design of case and the effect of programming, analysis of a large amounts of data must be in multimedia classroom or laboratory teaching can increase the amount of information in class, obtain good effect.At present, a lot of accounting information system in colleges and universities curriculum theory class, practice class, practice on the application of information technology seriously enough.Accounting major of computer laboratory construction is relatively backward, mainly in computer hardware configuration is low, the software version is old, outdated accounting application software, information system development platform, the entire system update slow, etc.Therefore, to strengthen the construction of information class curriculum, reform the teaching methods and teaching means, which train students of accounting information technology application ability is imminent.
In today's society informatization era, the use of accounting is also inseparable from the auxiliary of the software.In the computerized environment, therefore, in addition to the execution control subject, many internal control method through the analysis of accounting software.So in the computerized accounting, the focus of the control is no longer just man, and became the first, artificial processing control;Second, the original data into the computer control;Third, the accounting information output control;Fourth, the human-computer interaction process control;Fifth, the connection between the computer system control, etc.This requires our teacher, professor in accounting computerization this class, you should pay attention to teaching as well as the method, in order to in the classroom can let the students to learn, learn, and able to skillfully use computerized accounting software for accounting business services.
Took over the debtor's property, seals and account books, documents and other materials, the firm should be according to the regulation of "bankruptcy law" article 31, demand that the debtor handed over to the court accepts the bankruptcy petition at least a year before the books, and to hand over books, accounting vouchers, financial and accounting reports and other accounting documents check, registration of clock, the transfer formalities.At the same time, we should pay attention to the debtor collection has been submitted to the court of the property status, debt list, credit list, relevant financial and accounting reports and worker salary and social insurance fee of pay;Collection of assets mortgage, guarantee contract, loan, mortgage, collateral list;According to the subsidiary ledger handed over to the debtor's assets, together with the relevant personnel of the debtor to check physical assets actual quantity, confirm the ownership of the assets, usufructuary right and real rights for security;Check the balance of the debt, the creditor's rights record and over whether the book balance of the agreement;Set mortgages, guarantees the assets actual quantity and mortgage, collateral list are consistent.To take over the property of the debtor, books and other materials, should by managers to hire workers with the relevant personnel of the debtor is responsible for the management, storage, and clear the relevant management measures.
After to take over the debtor's property, the firm should also be timely organize relevant personnel of the debtor's business situation, technical personnel composition, YanPin production technology, equipment in good condition, market sale and sales, analysis of the earnings of the investigation, to determine whether to continue or stop the business of the debtor.
On the one hand, according to "bankruptcy law" article 31 and article 32, article 33 and other related regulations, organize related personnel of the debtor for bankruptcy ruling, finances and the financial revenues and expenditures for bankruptcy ruling has at least a year to audit or review, check the debtor within one year before the court accepts the bankruptcy petition for free transfer of property, to trade the price which is manifestly unreasonable, for there is no guarantee the debt of property guarantee, the outstanding debts in advance or abandon the claim;Check the debtor within six months before the court accepts the bankruptcy petition whether belong to the debtor is unable to repay debts that are due, and assets are insufficient to pay off all debts or apparent lack of liquidity, but still to individual creditors for liquidation of behavior;Check the debtor to evade the debt have nothing to hide, transfer property behavior and the behavior of the fictitious debt or admit untrue debt.
On the audit or review, the manager to deal with the debtor owed to the worker's wages and medical care, disability benefits, pension costs, owed should be designated as the worker of account of individual of primary endowment insurance, basic medical insurance, as well as the relevant laws and administrative regulations shall be paid to the worker's compensation equal on August 27, 2006, (released as of the date of the new "bankruptcy law") (including) on the day before and after August 27 2006 owed by owed to investigate and announces.Should also pay attention to the implementation of the investor capital contribution obligation of the debtor, set the real rights for security of assets, and will be equipped with the assets of the real rights for security and common property, respectively.
In accepting the creditors to declare creditor's rights, creditors should be required to state in writing the amount of debt secured and presence of property, and submit relevant evidence.To set-off against creditors which owe debts to the debtor and creditor's rights shall be in accordance with the "bankruptcy law" the provisions of article 40 determine whether can be offset.After receiving the claim filing materials, the administrator shall register, to declare the creditor's right to review and prepare a list of the creditor's rights, and submit to the first creditors' meeting for verification.At the same time, to the extent of the obligee's right to declare compare the situation with the books of account of the debtor, and inform the creditor and the debtor to compare results.Comparison of inconsistent results, by both creditors and debtors to solve through legal channels.
Duties to perform during the enterprise bankruptcy case manager shall since the court accepts the bankruptcy petition designated administrator to reforming supervision period expires, the administrator submit supervision report to the court or the court ruled that the date of approval of the creditors' meeting by the settlement agreement and the debtor and the creditors agree to the processing of creditor's rights debt, the administrator of transfer of property and business affairs and the debtor performing duties of report can be submitted to the court or court rule to terminate the bankruptcy procedure, on the day of the administrator to has the original registration organ for check on the cancellation of registration.And certified public accountants to the debtor's daily management responsibilities should be throughout the enterprise bankruptcy.
會計標準AASB 138無形資產是由企業法案是2001年澳大利亞會計標準委員會在2004年7月15日制定的。本標準的主要目的是制定對無形資產的會計處理，但不包含在其他會計標準中。無形資產的會計標準是指138號ASSB無形資產。ASSB 138無形資產無形資產會計除2和3項之外，可以涉及的其他會計準則。這些包括金融資產和采礦權和支出勘探開發和開采礦產,石油、天然氣和類似的非再生資源(選擇et al . 2009年)。
無形資產被定義為會計澳大利亞標準委員會第八款ASSB 138年“一個可辨認的非貨幣性資產，并且沒有物理物質”。(AASB 2007)。注意無形資產的非貨幣資產即應收資產和現金不是無形資產。貨幣資產定義的資金和資產是指接收固定或可確定的金額收取的(2010年曾)。無形資產的主要兩個主要特點是:
The Accounting Standard AASB 138 intangible asset was created by the Corporations Act 2001 by the Australian Accounting Standard Board in the year 2004 on the 15th of July. The main aim of this standard was to set down accounting treatment for intangible assets that are not contained in other standards. The standards on accounting for intangibles are contained in ASSB 138 intangible asset. ASSB 138 intangible asset covers accounting for intangibles assets except those in paragraph 2 and 3 that are covered by other accounting standards. These include financial asset and mineral rights and expenditure on exploration for development and extraction of minerals, oil, natural gas and similar non regenerative resource (Picker et al. 2009).
Intangible asset is defined by Accounting Australian Standard Board in paragraph 8 of ASSB 138 as ‘an identifiable non-monetary assets without physical substance’. (AASB 2007). Note intangible assets are non monetary assets i.e. assets as receivable and cash are not intangible assets. Monetary assets are defined ‘money held and assets to be received in fixed or determinable amounts of money’ (Elsayed 2010). The main two main characteristic of intangible assets are:
Some examples of intangible assets include copyrights, trademarks , patents and etc.As mention in AASB 138 intangible asset was in progress to be used in financial statement beginning 1st of July of 2007. The main aim of this standard AASB 138 was accounting treatment for intangible assets that are not accounted in other standards by Australian Accounting Standard Board. There are other AASB standards that also accounts for intangible assets that are specific which include:
“Intangible assets held by an entity for sale in the ordinary course of business (AASB 102 inventories and AASB 111 construction).
Intangible assets arising from insurance contract with policy holders (AASB 4 insurance contract).
Deferred tax assets (AASB 112 income taxes).
Lease within the scope of ASSB 117 lease.
Assets arising from employees benefits (AASB 119 Employee Benefit).
Goodwill acquired in a business combination (AASB 3 Business Combination).
Noncurrent intangible assets held for sale (AASB 5 non-current assets held for sale and discontinued operation)”. (Deagon 2007.)
Assets and recognition under AASB framework.
As mention in AASB framework, an asset is defined as ‘a resource controlled by the entity as a result of past events and from which future economic benefits are expected to flow to the entity’. Assets are considered very essential to a business as it offer entities to reach their goals. The future economic benefits for an asset come in number of way to the business, it may come as
Assets that are used in production of goods or services e.g. machinery that can be sold for a price in the market.
Assets can be traded with other assets or used to purchase other assets.
Assets can be used to settle a liability between the entity and entity suppliers.
Many assets are considered to be physically present but it is not mostly the case, goodwill and other intangibles could be also assets as they create future economic benefits for the business. Recognition is the process of including items in the financial statement of entity i.e. balances sheet and income statement that meets the definition given by ASSB or it standards. For any assets to be recognized in financial statement, the following will need to be satisfied first:
The assets should provide future economic benefit to the entity.
The asset should have cost associated with it e.g. deprecation that could be measured in real terms.
Future economic benefit.
Future Economic Benefit is a concept of how potentially to contribute goods or services, in agreement with the entity’s objectives and volumes and quality to be produced directly or indirectly to create cash flow to the entity. It is the concept of how the asset will contribute to the cash flowing activity of the business. The framework does not give any specific definition to these terms.
Real terms measurement.
This concepts deal with how cost associated with assets would be measured in real terms. The framework does not give any definition for this concept, but it says the cost associated with this can be measured through estimation.
As mentioned in AASB 138 intangible asset, intangible assets are written down in the financial statement only if they satisfy the definition of intangible asset i.e identifiable and without physical.
As mention in IAS 38 intangible asset is defined as idenfilibilty that distinguish other intangibles assets from goodwill. According to the paragraph 12 of the AASB 138, asset are identifiable if
Separable i.e. it can be separated from the entity and can be sold and transferred easily to the other party.
Arises from other legal rights that could be or not be transferable or separated from the rights and obligations.
It is the main characteristic that distinguishes intangible assets from all other class of assets. It helps in differentiating fixed asset as plant, property and equipment from other intangible asset.
Initially, intangible assets are measured at cost as mention in ASSB 138 framework and be changed only if there is a market. In the recognition of asset, intangible assets provide economic benefit to the entity. The brand name can provide economic benefit to the entity as it provides cash flow. All customers purchase the item due to its brand name. Intangible assets have cost associated with them i.e. when the business has a good brand name, it needs to pay extra money to maintain the brand name e.g. extra marketing cost.
The original name of International Financial Reporting Standards (IFRA) was International Accounting Standard (IAS) that was adopted by International Accounting Standard Board (IASB) on April first 2001. The IASB was now respondable for setting international accounting standards. The IAS 38 intangible assets and AASB 138 intangible assets standards describes intangible asset definition exactly the same. According to IAS 38 intangible assets are those identifiable nonmonetary assets without physical substance (Ferrari & Montanari 2010). The main difference between ISA 38 intangible assets standard and ASSB 138 intangible assets are the characteristics that can be used to identify intangibles.
ASSB 138 had two characteristics while IAS 38 has three characteristics. IAS 38 intangible assets characteristics include identifiability control (power to obtain benefits from the intangible asset) Future economic benefits (such as revenues).Writing down intangible asset.
There are no of issues related why some firms are trying to encourage of writing down of the intangibles. Using the international financial reporting standard (IFRS) firms are finding hard to draw up financial statements according to this standards while this standards is different from the ASSB standards. It is creating a great confusion among individual firms. The main reasons why international financial reporting standard (IFRS) are trying to write down of intangible assets:
Conflicts with the way accountant have classified assets. Accountants have classified intangibles as non- monetary i.e. Items like receivables, prepayment and deferred taxes are not considered to be intangible and items like leases, deferred cost, investment and etc are considered to be intangibles assets. It makes users who use these standards difficult whether to write as intangible assets or not.
It has created potential conflict with the framework. Based on the definition of assets should have future economic benefit, and then all assets are considered to intangible as collection and transfer of economic benefit. For example giving a motor vehicle for lease that means it a fixed assets but lease is considered to be intangible as it creates future economic benefit.
The problems associated with physical tangibility of asset. In the definition of assets, words like should be tangible and physical present has created problem in drawing up financial statement. For example making deposits in bank and trade debtors are not physical and are not tangible but are still classified as tangible assets.
Intangible assets may be extremely difficult to manage and operate rather than tangible asset. It is really hard to steal and break down building, machinery and etc and really easy to steal and break in to computers softwares and networks.
Intangible are really hard to transfer from one entity to other entities. Selling a building and machinery is easy as it can be calculated easily and very hard to sell computer softwares as different entities have different purpose of trading. The software could not be used by other entity.
The above are some of reasons why International Financial Reporting Standards (IFRS) are trying to write down intangibles as it held users of entity to produce financial statement easily and competitively.
Intangible are considered to be of great importance as it help determining the market to book ratio. If intangibles are removed from financial statement, this will create the price to book ratio will increase highly. I.e. Research shows how Apple trading price to book ratio has increased to 9.3 as compared to Microsoft 8.7. This indicates that these industries are leaders and if the intangible are written down, the price to book ratio will drastically drop down. It also indicates these companies rely heavily on intangible assets for their profit. The companies that have high price to book ratio are considered to be very successful in the near future. These companies are successful due to the brand name they offer in the market. The price to book ratio also encourage entity to make great decision on where to make investment. Intangible also increase the share price of the product. Example Dell computers are brought by many customers as they know the brand is of high quality as compared to 1990s where customers had no idea on dell computers. The Australian stock exchange says, that in 1997 the average share price was 2.1 to tangible assets and in late 2001 the ratio of price of intangibles asset was more than three times and doubling the gap between intangibles and tangible assets in four years.
The above reason shows us how intangibles have increased the overall market share of entities and how the share will fall if intangible is written down by Australian Accounting Standard Boards (AASB). It also shows how entity share price has increased due to intangibles.
In summary, intangibles assets are considered to be sufficiently different from other assets. AASB 138 intangibles asset is an important standard that help entities in making to achieve high markets share and price. This standard also help entity to draw financial statement more accurately and trustworthy to be used by entities users and its stakeholders. This standard also helps accountants to draw up accounts with any mistake and errors .i.e. easy and convenient. The standard also give clear ways of which are considered to be intangibles (what characteristic needs to be known) to be written down in financial statement.
Accounting computerization is the trend of the development of accounting work, is also a required course for students majoring in accounting, this paper mainly analyzes the accounting computerization system in accounting major teaching, the problems and countermeasures, and put forward under the accounting computerization system how to strengthen and improve the teaching of accounting problems, in order to ensure that vocational classes students after learning the subject, you can better understand and use of accounting system and methods.
With the development of science and technology, the use of computer has penetrated into all fields, electronic computer data processing technology has been widely used in the field of accounting.And computerized accounting, the accounting personnel from heavy manual calculation, greatly improving the quality of accounting work and accounting work efficiency.Computerized accounting becomes more and more important for each unit, the penetration rate is becoming more and more high.Therefore, as a secondary employment class students, learning accounting computerization, have become their job search the key of success.Therefore, how to let students to better absorb, digest what they have learned in the accounting teaching knowledge, and flexible due to the use of the computerized accounting software services for the accounting work, has become urgent problems in accounting teaching.
Traditional teaching method of "blackboard and chalk" it is difficult to meet the requirements of information technology curriculum.Demo operation and use of accounting software, information system analysis and design of case and the effect of programming, analysis of a large amounts of data must be in multimedia classroom or laboratory teaching can increase the amount of information in class, obtain good effect.At present, a lot of accounting information system in colleges and universities curriculum theory class, practice class, practice on the application of information technology seriously enough.Accounting major of computer laboratory construction is relatively backward, mainly in computer hardware configuration is low, the software version is old, outdated accounting application software, information system development platform, the entire system update slow, etc.Therefore, to strengthen the construction of information class curriculum, reform the teaching methods and teaching means, which train students of accounting information technology application ability is imminent.
In today's society informatization era, the use of accounting is also inseparable from the auxiliary of the software.In the computerized environment, therefore, in addition to the execution control subject, many internal control method through the analysis of accounting software.So in the computerized accounting, the focus of the control is no longer just man, and became the first, artificial processing control;Second, the original data into the computer control;Third, the accounting information output control;Fourth, the human-computer interaction process control;Fifth, the connection between the computer system control, etc.This requires our teacher, professor in accounting computerization this class, you should pay attention to teaching as well as the method, in order to in the classroom can let the students to learn, learn, and able to skillfully use computerized accounting software for accounting business services.
Took over the debtor's property, seals and account books, documents and other materials, the firm should be according to the regulation of "bankruptcy law" article 31, demand that the debtor handed over to the court accepts the bankruptcy petition at least a year before the books, and to hand over books, accounting vouchers, financial and accounting reports and other accounting documents check, registration of clock, the transfer formalities.At the same time, we should pay attention to the debtor collection has been submitted to the court of the property status, debt list, credit list, relevant financial and accounting reports and worker salary and social insurance fee of pay;Collection of assets mortgage, guarantee contract, loan, mortgage, collateral list;According to the subsidiary ledger handed over to the debtor's assets, together with the relevant personnel of the debtor to check physical assets actual quantity, confirm the ownership of the assets, usufructuary right and real rights for security;Check the balance of the debt, the creditor's rights record and over whether the book balance of the agreement;Set mortgages, guarantees the assets actual quantity and mortgage, collateral list are consistent.To take over the property of the debtor, books and other materials, should by managers to hire workers with the relevant personnel of the debtor is responsible for the management, storage, and clear the relevant management measures.
After to take over the debtor's property, the firm should also be timely organize relevant personnel of the debtor's business situation, technical personnel composition, YanPin production technology, equipment in good condition, market sale and sales, analysis of the earnings of the investigation, to determine whether to continue or stop the business of the debtor.
On the one hand, according to "bankruptcy law" article 31 and article 32, article 33 and other related regulations, organize related personnel of the debtor for bankruptcy ruling, finances and the financial revenues and expenditures for bankruptcy ruling has at least a year to audit or review, check the debtor within one year before the court accepts the bankruptcy petition for free transfer of property, to trade the price which is manifestly unreasonable, for there is no guarantee the debt of property guarantee, the outstanding debts in advance or abandon the claim;Check the debtor within six months before the court accepts the bankruptcy petition whether belong to the debtor is unable to repay debts that are due, and assets are insufficient to pay off all debts or apparent lack of liquidity, but still to individual creditors for liquidation of behavior;Check the debtor to evade the debt have nothing to hide, transfer property behavior and the behavior of the fictitious debt or admit untrue debt.
On the audit or review, the manager to deal with the debtor owed to the worker's wages and medical care, disability benefits, pension costs, owed should be designated as the worker of account of individual of primary endowment insurance, basic medical insurance, as well as the relevant laws and administrative regulations shall be paid to the worker's compensation equal on August 27, 2006, (released as of the date of the new "bankruptcy law") (including) on the day before and after August 27 2006 owed by owed to investigate and announces.Should also pay attention to the implementation of the investor capital contribution obligation of the debtor, set the real rights for security of assets, and will be equipped with the assets of the real rights for security and common property, respectively.
In accepting the creditors to declare creditor's rights, creditors should be required to state in writing the amount of debt secured and presence of property, and submit relevant evidence.To set-off against creditors which owe debts to the debtor and creditor's rights shall be in accordance with the "bankruptcy law" the provisions of article 40 determine whether can be offset.After receiving the claim filing materials, the administrator shall register, to declare the creditor's right to review and prepare a list of the creditor's rights, and submit to the first creditors' meeting for verification.At the same time, to the extent of the obligee's right to declare compare the situation with the books of account of the debtor, and inform the creditor and the debtor to compare results.Comparison of inconsistent results, by both creditors and debtors to solve through legal channels.
Duties to perform during the enterprise bankruptcy case manager shall since the court accepts the bankruptcy petition designated administrator to reforming supervision period expires, the administrator submit supervision report to the court or the court ruled that the date of approval of the creditors' meeting by the settlement agreement and the debtor and the creditors agree to the processing of creditor's rights debt, the administrator of transfer of property and business affairs and the debtor performing duties of report can be submitted to the court or court rule to terminate the bankruptcy procedure, on the day of the administrator to has the original registration organ for check on the cancellation of registration.And certified public accountants to the debtor's daily management responsibilities should be throughout the enterprise bankruptcy.
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