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The Basic Model of Accounting Information System

Wu Junmin (Dept. of Management Eng., East China Shipbuilding Institute, Zhenjiang, Jiangsu,212003)  
The basic model of accounting processing is a procedure of accounting data processing by accounting vouchers, accounting forms and financial statements,it involves two types,the one is the model of accounting processing for bookkeeping by hand ,the another is the model of accounting information system.The basic model of accounting information system should be “accounting vouchers→accounting forms”and “accounting vouchers→financial statements”,it means that we'll use accounting vouchers for bookkeeping and preparing financial statements directly.
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