The General Accounting and Budgeting

System primarily handles various accounting entries and generates all accounting reports, including journals, ledgers, assistant professors' records, general budget reports, and final accounting results. To perform these tasks, the system includes a diverse set of functions.

Firstly: System Objectives:

The system primarily aims to achieve the following:

1. Define the accounting directory used by the system.

2. Enter the budget plan.

3. Input various accounting entries and ensure their balance before saving them on storage media.

4. Temporarily save unbalanced accounting entries until they are balanced by the user.

5. Allow modification of saved accounting entries on storage media.

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

- General daily (monthly)

- Assistant daily (daily)

- Assistant professor daily (daily)

- General professor monthly (monthly)

- Sub-audit balance monthly

- General audit balance monthly

7. Extract all reports related to budgeting and planning.

It's noteworthy that this system features several important characteristics:

- Ability to define the accounting directory for the user, enabling the addition of any sub-directory for any new supplier, customer, or source.

- Division of account characteristics into general and analytical, enabling numerous accounts with close correlation between analytical and general accounts, as well as personal accounts.

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

- The system offers multiple capabilities for investigation at the transaction level and comparison of totals.

- Ability to verify the balance of transactions and retain unbalanced transactions temporarily, thus saving time in re-entering data.

Secondly: Functional Description of the System

The input phase of the system includes:

- Fixed inputs such as the accounting directory and the budget plan.

- Variable inputs which are the daily entries.

The system phase itself manages and stores the inputs while performing the necessary automated processing to produce outputs according to each specialization based on user requests.

Documents required for the system:

- Accounting directory for accounts and contents of budget reports.

- Contents of the budget plan.

- Manual accounting entries that have been input.

Thirdly: 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 low rates of change, such as the codes of the accounting directory.

2. Dynamic Data: These are files that change on a daily basis, such as daily accounting entry movements.

Fourthly: Reports Specific to the General Accounting and Budget System

The reports generated by the system include:

1. Chart of Accounts.

2. General journal of daily entries.

3. Receivables ledger.

4. Payables ledger.

5. Daily journal entries.

6. Accounts ledger - Assistant Professor - Account statements.

7. Audit balances.

8. General account analysis.

9. Income statement accounts.

10. Activity profit accounts.

11. Account movements during a specific period.

12. Production plan by type of activity and production unit.

13. Production plan by type of activity and sector.

14. Financial center.