General Accounting and Budgeting System:

The system primarily handles inputting various accounting entries and issuing all accounting reports including journals, ledgers, assistant ledgers, general budget reports, and final account results. In order to perform these tasks, the system includes a diverse set of functions.

First: System Objectives

1. Definition of the accounting manual used by the system.

2. Inputting the budget.

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

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

5. Ability to modify saved accounting entries on storage media.

6. Issuing all system journals and audit balances as follows:

- General daily, monthly

- Auxiliary daily, daily

- Assistant ledger daily

- General ledger monthly

- Subsidiary audit balance monthly

- General audit balance monthly

7. Generating all reports related to the budget and planning budget.

It is noted that this system is characterized by several important features:

- Ability to define the accounting manual for the user, thus allowing the addition of any subsidiary manual for any new supplier, customer, or source.

- Division of the account into general and analytical accounts, enabling numerous accounts with close linkage between analytical accounts and their general and personal accounts.

- Ability to retain information related to personal accounts such as invoice numbers, checks, or other sources.

- The system offers multiple capabilities for investigating at the entry weight level and comparing totals.

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

Second: Functional Description of the System :

The input stage of the system includes:

1. Fixed elements such as the accounting manual and the budget.

2. Variable elements such as daily entries.

The system stage itself manages and stores inputs, performing the necessary automated processing to produce outputs according to each specialty based on user requests.

The documents required for the system include:

1. The accounting manual for the accounts and the contents of the budget reports.

2. Contents of the planning budget.

3. Manually entered accounting entries.

Third: Relational Description of Data Content

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

1. Static Data: These are files containing static or semi-static data with relatively small rates of change, such as the codes of the accounting manual.

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

Fourth: Reports Specific to the General Accounting and Budgeting System

1. Chart of Accounts.

2. General Journal of Daily Entries.

3. Cash Receipts Journal.

4. Cash Payments Journal.

5. General Ledger.

6. Ledger Accounts - Assistant Ledger - Account Statements.

7. Audit Balances.

8. General Accounts Analysis.

9. Income Statement Accounts.

10. Activity Profit Accounts.

11. Account Movements During a Period.

12. Production Plan by Activity Type and Production Unit.

13. Production Plan by Activity Type and Sector.

14. Financial Position.