The General Accounting and Budgeting :

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

Firstly: System Objectives

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

2. Input of the budget plan.

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

4. Temporary saving of unbalanced accounting entries until they are balanced by the user.

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

6. Issuance of all system journals and audit balances as follows:

- General daily monthly journal

- Assistant daily journal

- Assistant professor daily journal

- General monthly professor

- Monthly sub-audit balance

- Monthly general audit balance

7. Extraction of all reports related to budgeting and planning.

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

- Ability to define the accounting directory for the user, thus allowing the addition of any sub-directory for any new resource, client, or source.

- Classification of accounts into general and analytical, enabling numerous accounts with close correlation between analytical accounts and their general and personal accounts.

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

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

- Ability to verify the balance of entries and temporarily retain unbalanced entries, saving time by re-entering their data again.

Secondly: Functional Description of the System

The input phase of the system includes:

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

2. 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 where the rate of change is relatively small, such as accounting directory codes.

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

Fourthly: Reports specific to the General Accounting and Budgeting System

1. Chart of Accounts.

2. General Daily Journal.

3. Receivables Register.

4. Payables Register.

5. Daily Journal Entries.

6. General Ledger - Assistant Ledger - Account Statements.

7. Audit Balances.

8. General Account 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.