Ask God for help in the primary computerized accounting examination in Shandong Province.

Guide to the operation process of answering questions in the practice exam of primary accounting computerization 1. After registering and entering the candidate's 13 admission ticket number, enter the practical examination process; Enter the password "888888" according to the prompt "Select User B"; Enter the accounting system of the examination software; Click "New SOB" in the menu "File" in the upper left corner to enter SOB initialization; II. Initialization of A/C set 1, Basic preparation for initialization (1) Create the file name of A/C set (06.ais) Note that in the English input state, (2) click "Forward" to enter the account creation wizard; (3) Determine the accounting subject as follows: the name of account set (Starlight Co., Ltd.) is in Chinese input state; (4) Click "Forward" to select the industry type (industrial enterprise); (5) Click Forward, select the accounting period (year, starting from 65438+ 10/), select the bookkeeping base currency (RMB is the bookkeeping base currency), and determine the system activation time, operating unit, account coding rules (3-2-2-2) and the activation period of SOB (/kl). 2. Initialize the basic work (1) Account initialization (click Add to add 8 account exercises) A. Cash (enter the code 10 1, enter the name "cash", balance direction "debit" and "asset class", and do not select the default for others. Confirm after completion, and then click Add to enter other accounting subjects. B. Bank deposit (input code 102, input name "Bank deposit", balance direction "Debit" and "Asset Category"; Otherwise, don't choose the default, confirm after completion, and then click Add to enter other account initialization); C. Industrial and Commercial Bank of China (enter the code 1020 1, enter the name "Industrial and Commercial Bank of China", balance direction "Debit" and "Asset Category" and do not select the default, confirm after completion, and then click Add to initialize other accounts); D China Merchants Bank (enter the code 10202, enter the name "China Merchants Bank", balance direction "Debit" and "Asset Category", do not select the default, confirm after completion, and then click Add to initialize other accounts); E. Profit of this year (enter code 32 1, enter name "Profit of this year", balance direction "Credit" and "Equity Category", do not select default, confirm after completion, and then click Add to initialize other accounts); F. Management expense (enter code 52 1, enter name "Management Expense" and balance direction "Debit" and "Profit and Loss Category" without default, confirm after completion, and then click "Add" to initialize other accounts); G salary (enter code 52 10 1, enter name "salary and welfare expenses" and balance direction "debit" and "profit and loss category", and do not select the default. Confirm after completion, and then click Add to enter the initialization of other accounts); H main business income (enter the code 50 1, enter the name "product sales income", balance direction "credit" and "profit and loss category", which are not selected by default, confirm after completion, and then click Add to enter the account initialization); (2) Initialization of accounting subjects A. Initialization of the current unit (the practice of adding two current units) Dachang Company, unit code 011; Star company with unit code of 0 12; B. Initialization of company employees (adding two employees): Situ Wendan with employee code of 0 1 1; Li Bixiu whose employee code is 0 12; (3) Add two currency initialization exercises: the currency code is RMB (note that it is converted into English capital letters), the currency name is RMB (enter Chinese status), and the conversion exchange rate is 1.00 (note that it is converted into English punctuation status). Click Add to enter another currency initialization; The currency code is HKD (note that it is converted into English capital), the currency name is HKD (enter Chinese status), and the conversion exchange rate is 1.20 (note that it is converted into English punctuation status). Click OK to enter other initialization; (4) Initialization of opening data A. When entering the initialization of opening data, a trial balance appears on the screen, and the yellow box is the examination questions of non-fixed assets. This kind of data is based on the formula: asset cost expense account: cumulative debit amount-cumulative credit amount = ending debit amount; Debt and income equity account: cumulative credit amount-cumulative debit amount = ending credit amount101cash-RMB (asset class) 1573000-65438+. (Debit) 1020 1 bank deposit-ICBC (assets) 5725000-525000 = 500000; (Borrowed) 1090 1 other monetary funds-bank draft deposit (assets) 500000-400000 =100000; (Borrowed)111long-term investment-stock investment (asset class) 800000-500000 = 300000; (Borrow) 3 1 1 capital reserve (owner's equity) 12000-0= 12000 (loan) B. Initialization of initial data of fixed assets: click the "File" drop-down box in the upper left corner of the screen, select the entry of initialization data of fixed assets, and enter the fixed assets. Click the red button in the menu, namely "+",and enter the information of fixed assets: a. Enter the basic information of fixed assets: fixed asset code (02), fixed asset name (electric control machine tool), purpose (in use), user department (basic production workshop), increase method (procurement), original functional currency (156000), and. B, fixed assets depreciation information input depreciation method (average life method), service life (120), note that the service life of the test question is 10, and depreciation is accrued on a monthly basis, so the service life is 10 * 12 months = 120 months. Depreciation expense allocation: depreciation expense of secondary subsidiary account with manufacturing expense as account code (40503) (check account code). This is because the accounting entries for depreciation are: Debit: Manufacturing Expense-Depreciation Expense (40503) Credit: Accumulated Depreciation (165). 3. Enable the A/C set (click the [Enable A/C set] button, and the computer will automatically perform trial balance. If you borrow the data you entered, the computer will automatically open a dialog box, and you have successfully enabled the A/C set. Four. Accounting procedure 1. Voucher input work * * * Enter 4 vouchers, enter the corresponding topic points in the summary column, and enter the detailed code of accounting subjects in the accounting subjects. (After placing the cursor on the account, click "Lookup" or enter "F8" to enter the account. Then move the cursor to search by account category, that is, asset category, liability category, cost category, profit and loss category and equity category, and return to the voucher interface after confirmation. ) When you enter the loan amount, you should change it to English, that is to say, if there is a decimal point, you should enter the decimal point, and be careful not to use Chinese as a period. After entering a voucher, click Save, and another voucher will appear for you to do! The following accounting entries are for reference: A batch of products are sold to Star Company, and the bank deposit is 6 1000 (Industrial and Commercial Bank of China). Selling a batch of products B received cash of 23,000 yuan (excluding tax) (65,438+0) from Tianlong Company to sell a batch of products A and B (abstract): bank deposit-ICBC (65,438+002,065,438+0) 665,438+0000.00 cash. 538) (2) Accrue the salary of managers (abstract) Debit: management fee-line (3) Carry-over income (abstract) Debit: main business income (501) 84,000.00 Loan: this year's profit (321) 84,000.00 Carry-over this month's salary expenses of managers/klc. 12000.00 loan: management fee-salary (52101)12000.00 2. Account book query (after the voucher is entered, click Save to exit the voucher interface, review (without testing), post, and then enter the general Kingdee software interface. Click the account book to enter the account book query exam: (1) GL: enter the account of the general ledger to be queried, generally put the cursor on the account book, click the icon like a book in front to enter the account book search, classified search, move the cursor and confirm to enter the general ledger query interface, and then confirm! Account book records of relevant conditions will appear, prompting that this question has been completed! Exit and enter the general ledger query; Query the general ledger of finished products in RMB; (The finished account code is 137) (2) Sub-ledger: enter the account of the sub-ledger to be queried. Generally, put the cursor on the account, click the book icon in front to enter account search, search by category, move the cursor, click OK to enter the sub-ledger query interface, and then confirm. Account book records of relevant conditions will appear, prompting that this question has been completed! Exit and enter the general ledger query; Query the accounts receivable subsidiary ledger of Tianlong Company (1 13), select accounts receivable, select accounting subjects, select current company for project category, and select Tianlong Company for project code, and confirm; Then double-click the detailed icon to query the detailed account of long-term investment Zhuhai Company, find the detailed account of long-term investment Zhuhai Company, and confirm; (3) Multi-column account: after clicking Add, find the management expense general ledger account (52 1) in the account and confirm, and a dialog box will appear. Click automatic arrangement, and then click OK, OK, that is, a multi-column account of management expenses appears on the screen, and prompts that this topic has been completed! Exit and enter the interface of Kingdee Software! 3. Report Click Report in the general interface to enter the user-defined report interface. When opened, a balance sheet will be displayed on the screen. The examination questions are displayed in yellow in the table. The related definitions of the report mainly include the following points: (1) The data in the table are divided into four categories, namely, inter-table access, account access and intra-table access (using operation functions and operation symbols), which are entered manually; (2) Data retrieval and manual input between tables of the software failed; (3) Account retrieval can be divided into general ledger retrieval and subsidiary ledger retrieval. Table 0 1 is a comparison report. When defining the year-beginning number, you should select the period number 1 when entering the formula wizard, that is, the year-beginning number is 65438+1the month-beginning number (. C @ 1), which is not needed when defining the ending figures. (4) General ledger access mainly includes monetary funds = cash+bank deposits+other monetary funds (