A calculation circle represents a partial calculation of the account system closed in itself, in which the voucher principle and the general rules of double record keeping are used. Different calculation circles have different voucher circles, i.e. they have different kinds of voucher and their own voucher counting.

A calculation circle represents a book in the sense account systems. Before introduction of the EDP the general ledger of the financial accounting was led by hand. The reservations were constantly nummeriert, i.e. provide with a document number and chronologically arranged put down (voucher daily ledger). In the sense of a mechanical automation posting stamps were used, which for date, signature, target/credit posting and document number a posting field to have marked. The document number thereby over a mechanical speedometer was counted up and preprinted, whereby the count adjustment was lead-sealed. Several accountants could work at the same time, by using different posting stamps with different sets of numbers. The bebuchten accounts (=Kontierungsobjekte the financial accounting) were registered on the original voucher. In the general ledger the accounts balances of the two accounts were afterwards adjusted manually.

The organization of record keeping was substantially simplified by the introduction by EDP record keeping systems. At the same time the software-supported possibilities make the structure possible several calculation circles coupled partially with one another by more complex calculation systems with.

Vouchers in a calculation circle can lead, do not have however not, in other calculation circles to subsequent reservations. The rules when, which subsequent reservations in which calculation circles are produced, result from respective total concept of the account system, the logical structure of the different calculation systems and the logic of the booked business case. In EDP record keeping systems these subsequent reservations become either simultaneous or but asynchronous, i.e. retards temporally accomplished.

The voucher registration in EDP record keeping systems is usually in such a way developed that beside the bookkeeping information for creating the voucher in the original calculation circle, as far as possible the postings in derived calculation circles are also already included.

The legal record keeping obligation of the enterprise and the principles of regular record keeping refer in the special one to the calculation circle of the financial accounting. The financial accounting represents a calculation circle with the general ledger and can with the subsidiary books around further calculation circles be supplemented (Bsp: Account payable calculation, debtor calculation, asset accounting, invoice).

Beside the general ledgers and subsidiary books of the financial accounting also the operator's logkeeping and the result statement with own calculation circles (ex. overhead costs calculation, result statement) work. The principle of record keeping is extended thereby beyond the financial accounting.

Articles in category "Calculation circle"

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