The system of general accounting and budgeting:

is primarily designed for entering various accounting entries and generating all accounting reports, including journals, ledgers, assistant ledgers, general budget reports, and final financial statements. In order to perform these tasks, the system includes a diverse set of functions.

Firstly: System Objectives

• Definition of the accounting manual used by the system. Entering the budgetary plan.

• Entering various accounting entries and ensuring their balance before saving to storage media.

• Saving temporarily unbalanced accounting entries until they are balanced by the user.

• Ability to modify saved accounting entries on storage media.

• Generating all system journals and audit balances as follows

• General Daily Journal

• Assistant Daily Journal

• Daily Assistant Ledger

• Monthly General Ledger

• Monthly Subsidiary Audit Balance

• Monthly General Audit Balance

• Generating all reports related to budgeting and planning.

should be noted that this system is characterized by several important features:

1. The ability to define the accounting guide for the user, allowing the addition of any sub-guide for any new resource, customer, or source.

2. The chart of accounts is divided into general accounts and analytical accounts, allowing for numerous analytical accounts with close correlation between analytical accounts and their general accounts, as well as personal accounts.

3. The ability to retain information related to personal accounts, such as invoice numbers, checks, or other sources.

4. The system provides various capabilities for investigation at the level of the entry weight and comparing totals.

5. The ability to verify the balance of the entry, with the option to temporarily retain unbalanced entries, saving time for re-entering the data.

Secondly: Functional Description of the System

1. Input Stage: This involves both fixed and variable inputs. The fixed inputs include the accounting guide and the budget. Variable inputs consist of daily entries.

2. Processing Stage: The system manages and stores the inputs, performing the necessary automated processing to produce outputs according to the user's request, each based on its specialization.

Required Documents for the System:

• Accounting guide for accounts and the contents of budget reports.

• Contents of the planning budget.
  

The manual accounting entries that have been input

Thirdly: Relational Description of Data Content

The nature of the data used within the system's database can be divided into two types:

1. Static Data: These are files containing fixed or semi-fixed data with a relatively small rate of change, such as the codes of the accounting guide.

2. Variable Data: These are files that change daily, such as the daily accounting entry transactions.

Fourthly: Reports Specific to the General Accounting and Budgeting System

• Chart of accounts.

• General daily entry journal.

• Receipts register.

• Payments register.

• Daily entry journal.

• Ledger accounts - Assistant ledger - Account statements.

• Audit balances.

• General ledger analysis.

• Income statement accounts.

• Activity profit accounts.

• Movement of accounts during a period.

• Production plan by activity type and production unit.

• Production plan by activity type and sector.

• Financial center.